HomeMy WebLinkAboutCity of Euless Annual Operating Budget FY2019City of Euless
Annual Operating Budget
Fiscal Year Ending September 30, 2019
201 N. Ector Drive, Euless, TX 76039 www.eulesstx.gov
City of Euless, Texas
Fiscal Year 2018-2019
Budget Cover Page
September 11, 2018
This budget will raise more revenue from property taxes than last year's
budget by an amount of $738,232, which is a 4.21 percent increase from
last year's budget. The property tax revenue to be raised from new
property added to the tax roll this year is $371,232.
The members of the governing body voted on the budget as follows:
FOR: Linda Martin, Mayor Tim Stinneford, Mayor Pro Tem, Place 1
Jeremy Tompkins, Place 2 Eddie Price, Place 3
Linda Eilenfeldt, Place 4 Harry Zimmer, Place 5
Salman Bhojani, Place 6
AGAINST:
PRESENT and not voting:
ABSENT:
Property Tax Rate Comparison
2018-2019 2017-2018
Property Tax Rate: $0.462500/100 $0.462500/100
Effective Tax Rate: $0.434906/100 $0.432693/100
Effective Maintenance & Operations Tax Rate: $0.340309/100 $0.336044/100
Rollback Tax Rate: $0.463482/100 $0.470245/100
Debt Rate: $0.090790/100 $0.101444/100
Total debt obligation for City of Euless, Texas secured by property taxes:
$62,434,140
CITY OF EULESS
FISCAL YEAR 2018-2019
LINDA MARTIN, MAYOR
Tim Stinneford, Place One, Mayor Pro Tem
Jeremy Tompkins, Council Member – Place Two
Eddie Price, Council Member – Place Three
Linda Eilenfeldt, Council Member – Place Four
Harry Zimmer, Council Member – Place Five
Salman Bhojani, Council Member – Place Six
Loretta Getchell, City Manager
Bob Freeman, Deputy City Manager
Chris Barker, Assistant City Manager
The Government Finance Officers Association of the United States and Canada (GFOA) presented
a Distinguished Budget Presentation Award to the City of Euless, Texas for its annual budget for the
fiscal year beginning October 1, 2017. In order to receive this award, a governmental unit must
publish a budget document that meets program criteria as a policy document, as a financial plan, as
an operational guide, and as a communication device. This award is valid for a period of one year
only. We believe our current budget continues to conform to program requirements, and we are
submitting it to GFOA to determine its eligibility for another award.
*As of December 11, 2018
2018
B O A R D S & C O M M I S S I O N S
Animal Shelter Advisory Board (2)
Dr. Susan Read Scott Cepak
Council Member Eddie Price
Civil Service Commission (3)
Carla Shields John Deithloff Bobby Baker
Crime Control & Prevention District (3)
Ron Shields Rusty Brown Mike Pruitt
Council Member Eddie Price
Council Member Harry Zimmer
Council Member Linda Eilenfeldt
Council Member Jeremy Tompkins
Euless Development Corporation (3)
Sonja Adams Jason Turner Carmen Deithloff
Mayor Linda Martin
Mayor Pro Tem Tim Stinneford
Council Member Jeremy Tompkins
Council Member Linda Eilenfeldt
Historical Preservation Committee (36)
Gary Barnhill Jan Bellamy-Genee Doris Brown
Alford Browning Dan Burger Michele Burger
Bill Byers Joe Cannon Weldon Cannon
Barbara Collier Iris Elliot Susan Ellis
Gary Fieldsend Betty Fuller Bill Golden
Kathey Knecht Norma Lively Marilyn Long
Don Martin David Massey Veva Lou Massey
Anniece McKanna Suzy McCormick Robert Nail
Gary Parker Helen Payton Lindalyn Pool
Mary Lib Saleh Corey Stack Faye Stinneford
Jeffrey Taylor Peggy Vandiver Helen Voss
Glenn Walker Andy Weinzapfel Mavy T. Wright
Industrial Development Authority
Mayor Linda Martin
Mayor Pro Tem Tim Stinneford
Council Member Eddie Price
Council Member Jeremy Tompkins
Council Member Linda Eilenfeldt
Council Member Harry Zimmer
Council Member Salman Bhojani
Library Board (7)
Allan Gibbs Jim Hamilton
Mike McGehee Christopher McAllister
Barney Snitz Magen Brown
Leslie Kane, Alt. 1
Parks and Leisure Services Board (6)
Jason Reyes John Raab
Randy Jones Steve Doty
Roger Sickler Mohib Nawab, Alt. 2
Planning and Zoning Commission (7)
Eric Owens Curtis Brown
LuAnn Portugal Richard McNeese
Ronald Dunckel Steve Ellis
Warren Wilson
Tax Increment Reinvestment Zone #3 (3)
Rebecca Barksdale – Tarrant Cty Prcnt 3 Administrator
Scott Rule – Vice President, JPS Health Network
Mark McClendon – Staff Liaison, TCC District
Mayor Linda Martin
Mayor Pro Tem Tim Stinneford
Council Member Linda Eilenfeldt
Council Member Eddie Price
Tax Increment Reinvestment Zone #4 (3)
Rebecca Barksdale – Tarrant Cty Prcnt 3 Administrator
Scott Rule – Vice President, JPS Health Network
Mark McClendon – Staff Liaison, TCC District
Mayor Linda Martin
Mayor Pro Tem Tim Stinneford
Council Member Linda Eilenfeldt
Council Member Eddie Price
Zoning Board of Adjustment (7)
Steven Elliott Clarence Moore
Ron Young Ruby Anne Crites
Charles Cinquemani David Brown, Alt. 1
Carol Dufinetz, Alt. 2
HEB Teen Court Advisory Board (4)
Robin Edwards Renu Sloan
Moses Vakalahi, Alt. 1 Katie Shue, Alt. 2
Liaison - Council Member Eddie Price
Other Appointments
CITY HEALTH AUTHORITY (1)
Robert Tafel, M.D.
NORTH CENTRAL TEXAS COUNCIL OF
GOVERNMENTS (NCTCOG)
Mayor Linda Martin
HURST EULESS BEDFORD ISD LIAISON
Council Member Jeremy Tompkins
GRAPEVINE/COLLEYVILLE ISD LIAISON
Council Member Harry Zimmer
HURST-EULESS-BEDFORD ECONOMIC DEVELOPMENT
FOUNDATION
Council Member Linda Eilenfeldt, Liaison
81 CITIZEN BOARD MEMBERS
TABLE OF CONTENTS
FY2018‐2019 OPERATING BUDGET
TITLE DESCRIPTION PAGE
COVER PAGE
TAX BUDGET COVER
CITY OFFICIALS
BUDGET AWARD
BOARDS AND COMMISSIONS
TABLE OF CONTENTS
BUDGET MESSAGE City Manager's message highlighting major accomplishments i‐xvi
COMBINED SUMMARY OF REVENUES,
EXPENDITURES AND CHANGES IN FUND
BALANCE
Consolidated statement of revenues, expenditures and changes
in fund balance for all funds with appropriations with
comparison to prior year
xvii‐xviii
BUDGET SECTION I
LETTER OF TRANSMITTAL FOR PROPOSED
BUDGET
1‐6
EXECUTIVE SUMMARIES 7‐9
FUND BALANCE SUMMARIES Summary of operating and capital funds 10‐16
WHERE DOES THE MONEY COME FROM? Listing of all operational funds, with pie charts illustrating
proportion of each to the total income
17
WHERE DOES THE MONEY GO? Listing of all operational funds, with pie charts illustrating
proportion of each to the total expenditures
18
GENERAL FUND REVENUES Listing of revenue sources, with pie chart showing proportion
of each to total revenues
20
TAX RATE SCENARIOS 21
GENERAL FUND EXPENDITURES Details of departmental expenditures plus pie chart 22
WATER & WASTEWATER REVENUES Details and pie chart showing sources of revenues in the water
& wastewater fund
23
WATER & WASTEWATER EXPENDITURES Details and pie chart showing expenditures in this fund 24
ALL OTHER ENTERPRISE OPERATING FUNDS Summary of budgets for other enterprise funds, revenues and
expenditures
25
SPECIAL REVENUE OPERATING FUNDS Summary of budgets for special revenue, revenues and
expenditures
26‐27
INTERNAL SERVICE OPERATING FUNDS Summary of budgets for internal service funds, revenues and
expenditures
28
DEBT SERVICE OPERATING FUNDS Summary of budgets for debt service funds, revenues and
expenditures
29
PERSONNEL COUNTS Personnel statistics by departments and funds 30
BOND INDEBTEDNESS Summary of Outstanding Bond Indebtedness and Proposed
Bond Indebtedness
31
CAPITAL & SUPPLEMENTAL EXPENSES &
FUNDING
Detail of Capital & Supplemental items requested 32‐34
SUPPLEMENTARY DATA SECTION II
INTRODUCTION 36
WELCOME A look at the City of Euless ‐brief physical description of the
area
37‐40
MISSION STATEMENT 41
FISCAL YEAR 2018‐2019 GOALS MATRIX 42
GOALS & OBJECTIVES 43
ACCOMPLISHMENTS Highlights of accomplishments for FY2018 44‐46
RESIDENTIAL MONTHLY SERVICE
CHARGES/KEY FISCAL POINTS
Summary of utility charges, and key fiscal points 47
ORGANIZATIONAL CHART 48
BUDGET PROCESS Excerpts from City ordinance outlining major guidelines and
chronology
49‐51
BUDGET SCHEDULE 52
EXCERPTS FROM CITY CHARTER Reproduction of portions of City of Euless charter pertaining to
finance
53‐54
FISCAL POLICIES Fiscal policies adopted by City council applicable to all funds 55‐61
GENERAL FUND 62
GENERAL FUND SUMMARY 63
GENERAL FUND REVENUES Listing of revenue sources, with pie chart showing proportion
of each to total revenues
64
GENERAL FUND REVENUE ASSUMPTIONS Assumptions utilized for FY2019 budget 65
GENERAL FUND MULTI‐YEAR ANALYSIS General fund five‐year analysis 66
PROPERTY TAXES Detail of property tax revenue and history of tax rate
distribution
67
GENERAL FUND EXPENDITURES Details of departmental expenditures plus pie chart 68
CITY ADMINISTRATION All summaries include expenditure history, department goals,
program highlights and major budgetary and operational
trends, in addition to actual budget amounts
69‐70
FINANCE DEPARTMENT 71‐72
MUNICIPAL COURT 73‐74
POLICE DEPARTMENT 75‐76
FIRE DEPARTMENT 77‐78
ADMINISTRATIVE SERVICES DEPARTMENT 79‐80
PLANNING & DEVELOPMENT DEPARTMENT 81‐82
PARKS & COMMUNITY SERVICES
DEPARTMENT
83‐84
PUBLIC WORKS DEPARTMENT 85‐86
NON‐DEPARTMENTAL 87‐88
ENTERPRISE FUNDS 90
ENTERPRISE FUND SUMMARY 91
WATER & WASTEWATER REVENUES Details and pie chart showing sources of revenues in the water
& wastewater fund
92
WATER & WASTEWATER REVENUE
ASSUMPTIONS
Assumptions utilized for FY2019 budget 93
WATER & WASTEWATER EXPENDITURES Details and pie chart showing expenditures in this fund 94
FINANCE DEPARTMENT All summaries include expenditure history, fund or department
goals, program highlights and major budgetary and operational
trends, in addition to actual budget amounts
95‐96
PUBLIC WORKS DEPARTMENT 97‐98
NON‐DEPARTMENTAL 100
SERVICE CENTER FUND 101‐102
DRAINAGE/STORM WATER UTILITY FUND 103‐104
RECREATION CLASS FUND 105‐106
ARBOR DAZE FUND 108
TEXAS STAR GOLF COURSE FUND 109‐110
TEXAS STAR SPORTS COMPLEX FUND 111‐112
SPECIAL REVENUE FUNDS 114
SPECIAL REVENUE FUNDS SUMMARY 115
HOTEL OCCUPANCY TAX FUND All summaries include expenditure history, fund goals, program
highlights and major budgetary and operational trends, in
addition to actual budget amounts
116
EULESS DEVELOPMENT CORPORATION
FUND
117‐118
CRIME CONTROL AND PREVENTION
DISTRICT FUND
119‐120
CAR RENTAL TAX FUND 121
PUBLIC SAFETY SPECIAL REVENUE FUNDS 122
TIRZ & PID FUNDS 124
OTHER SPECIAL REVENUE FUNDS 125‐126
INTERNAL SERVICE FUNDS 128
INTERNAL SERVICE FUND SUMMARY 129
VEHICLE/EQUIPMENT REPLACEMENT FUND 130
INSURANCE/BENEFITS FUND 131‐132
RISK FUND 133‐134
CAPITAL IMPROVEMENTS 136
CAPITAL PROJECTS FUND SUMMARY 137
CAPITAL IMPROVEMENTS PROGRAM Definitions and descriptions 138
CAPITAL IMPROVEMENT PROGRAM POLICY Statement of purpose, scope, responsibility and types of plans,
guidelines for classifying projects, definitions and procedures
for capital improvement projects
139‐140
CURRENT CAPITAL PROJECTS FUNDS Brief description of various capital improvement funds 142
CAPITAL IMPROVEMENT PROGRAM Brief description of the capital improvement program 143
FUND BALANCE SUMMARY Summary of capital improvement funds 144‐146
PROPOSED & UNFUNDED – SORTED BY
TYPE
Summary of proposed projects with estimated costs and
proposed method of financing
147‐148
SUMMARY OF FUNDED PROJECTS Summary of appropriations and amendments, extensions, and
estimated project costs upon completion
149‐150
DEBT 152
DEBT FUNDS SUMMARY 153
RESERVE FUNDS SUMMARY 154
INTRODUCTION TO DEBT 155‐156
ANNUAL DEBT SERVICE Graph summarizing total annual debt service requirements 157
TOTAL GENERAL OBLIGATION DEBT
COMPOSITION OF DEBT SERVICE
Graph summarizing the general obligation 158
TAX‐SUPPORTED GENERAL OBLIGATION
DEBT COMPOSITION OF DEBT SERVICE
159
GENERAL OBLIGATION REFUNDING BONDS,
SERIES 2011
Debt service schedules 160
GENERAL OBLIGATION REFUNDING BONDS,
SERIES 2012
Debt service schedules 161
GENERAL OBLIGATION REFUNDING BONDS,
SERIES 2014
Debt service schedules 162
TAX ANTICIPATION NOTES, SERIES 2016 Debt service schedules 163
CISCO CAPITAL LEASE, SERIES 2016 Debt service schedules 164
TAX ANTICIPATION NOTES, SERIES 2017 Debt service schedules 165
TAX & WATERWORKS & SEWER SYSTEM
(LIMITED PLEDGE) REVENUE CERTIFICATES
OF OBLIGATION, SERIES 2018
Debt service schedules 166
TIRZ/PID‐SUPPORTED GENERAL
OBLIGATION DEBT COMPOSITION OF DEBT
SERVICE
Debt service schedules 167
TAX & WATERWORKS & SEWER SYSTEM
(LIMITED PLEDGE) REVENUE CERTFICATES
OF OBLIGATION, SERIES 2011
Debt service schedules 168
TAX & WATERWORKS & SEWER SYSTEM
(LIMITED PLEDGE) REVENUE CERTFICATES
OF OBLIGATION, SERIES 2011 (GLADE
PARKS)
Debt service schedules 169
TAX & WATERWORKS & SEWER SYSTEM
(LIMITED PLEDGE) REVENUE CERTFICATES
OF OBLIGATION, SERIES 2014 (GLADE
PARKS)
Debt service schedules 170
TAX & WATERWORKS & SEWER SYSTEM
(LIMITED PLEDGE) REVENUE CERTFICATES
OF OBLIGATION, SERIES 2015 (GLADE
PARKS PHASE 3)
Debt service schedules 171
TAX & WATERWORKS & SEWER SYSTEM
(LIMITED PLEDGE) REVENUE CERTFICATES
OF OBLIGATION, SERIES 2016 (MIDTOWN
DEVELOPMENT)
Debt service schedules 172
TAXABLE (SELF SUPPORTING) G. O. DEBT
COMPOSITION OF DEBT SERVICE
Graph summarizing debt service requirements 173
TAXABLE GENERAL OBLIGATION
REFUNDING BONDS, SERIES 2010
Debt service schedules 174
GOLF G.O. REFUNDING DEBT
COMPOSITION OF DEBT SERVICE
Graph summarizing debt service requirements 175
GENERAL OBLIGATION REFUNDING BONDS,
SERIES 2012A‐GOLF
Debt service schedules 176
WATER & WASTEWATER REVENUE DEBT
COMPOSITION OF DEBT SERVICE
Graph summarizing debt service requirements 177
WATERWORKS AND SEWER SYSTEM
REVENUE REFUNDING BONDS, SERIES 2012
Debt service schedules 178
WATERWORKS AND SEWER SYSTEM
REVENUE BONDS, SERIES 2013
Debt service schedules 179
WATERWORKS AND SEWER SYSTEM
REVENUE BONDS, SERIES 2015A (METERS)
Debt service schedules 180
WATERWORKS AND SEWER SYSTEM
REVENUE BONDS, SERIES 2015B
(RECLAIMED WATER SYSTEM)
Debt service schedules 181
WATERWORKS AND SEWER SYSTEM
REVENUE BONDS, SERIES 2018
Debt service schedules 182
SALES TAX REVENUE BOND DEBT
COMPOSITION OF DEBT SERVICE
Graph summarizing debt service requirements 183
EULESS DEVELOPMENT CORPORATION,
SALES TAX REVENUE REFUNDING BONDS,
SERIES 2012
Debt service schedules 184
APPENDICES 186
APPENDIX A Human Resources 188
PERSONNEL COUNTS BY DIVISION Full‐time personnel counts by department and division 189‐190
PERSONNEL COUNTS BY FUND Personnel counts by fund 191
APPENDIX B Financial Terminology 192
BASIS OF ACCOUNTING AND BUDGETING 194
FUND RELATIONSHIPS Brief description of funds, their purpose and relationship to
other funds
195‐196
FUND STRUCTURE Graphical representation of City funds 197
GLOSSARY OF TERMS 198‐203
APPENDIX C Ordinances 204
BUDGET ORDINANCE Ordinance No. 2199 205‐209
TAX RATE ORDINANCE Ordinance No. 2200 210‐213
TAX ROLL ORDINANCE Ordinance No. 2201 214‐215
APPENDIX D Multi‐Year Financial Plan 216
MULTI‐YEAR FINANCIAL PLAN Brief description of assumptions and procedures used in the
multi‐year financial plan
217‐220
GENERAL FUND EXECUTIVE SUMMARY Highlights assumptions made in the 5‐year general fund
operating plan
221
GENERAL FUND Five‐year financial plan 222
GENERAL FUND REVENUE ASSUMPTIONS Assumptions utilized for 5‐year financial plan 223
GENERAL OBLIGATION DEBT SERVICE Five‐year financial plan 224
HALF CENT SALES TAX FUND Five‐year financial plan 225
HALF CENT SALES TAX DEBT SERVICE AND
DEBT RESERVE FUNDS
Five‐year financial plan 226
CRIME CONTROL & PREVENTION DISTRICT
FUND
Five‐year financial plan 227
CAR RENTAL TAX FUND Five‐year financial plan 228
WATER & WASTEWATER EXECUTIVE
SUMMARY
Highlights assumptions made in the 5‐year water & wastewater
operating plan
229
WATER & WASTEWATER FUND Five‐year financial plan 230
WATER & WASTEWATER REVENUE
ASSUMPTIONS
Assumptions utilized for 5‐year operating plan 231
WATER & WASTEWATER DEBT SERVICE
FUND
Five‐year financial plan 232
DRAINAGE UTILITY FUND Five‐year financial plan 233
SERVICE CENTER FUND Five‐year financial plan 234
GOLF COURSE FUND Five‐year financial plan 235
TEXAS STAR SPORTS COMPLEX Five‐year financial plan 236
EQUIPMENT REPLACEMENT FUND Five‐year financial plan 237
HEALTH INSURANCE FUND Five‐year financial plan 238
OTHER INFORMATION Includes supplemental requests, capital requests and fleet
transfer schedule
239‐248
i
October 1, 2018
Honorable Mayor Linda Martin
City Council:
Tim Stinneford, Place One, Mayor Pro Tem
Jeremy Tompkins, Place Two
Eddie Price, Place Three
Linda Eilenfeldt, Place Four
Harry Zimmer, Place Five
Salman Bhojani, 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, 2018 and ending
September 30, 2019 are presented.
The FY2018-19 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 FY2018-19, the City’s budget provides for continued programs and services, while
maintaining the tax rate at $0.4625 per $100 valuation. Several factors continue to ensure the strength of
the City’s budget, including:
Strategic planning for realization of long-term as well as short-term goals,
Fiscal management to monitor revenues, expenditures, and economic conditions to identify and
address risks,
The quarter cent (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.
FY2017-18 ACCOMPLISHMENTS
The accomplishments highlighted below reflect the City’s achievement of several stated goals:
Promote a culture that instills a “sense of community,” builds confidence and promotes
harmony between citizens, elected officials and City staff; specifically, the City held several
ii
town hall meetings, various neighborhood meetings, Tongan and Nepali Community Committee
meetings, and participated in several national night out events, as well as, many community events
throughout the year to encourage open dialogue between residents, elected officials and City staff
regarding needs within the community. The City participated with 6 Stones Mission Network in a
variety of events to benefit the citizens of the community.
Continue the long-standing emphasis on providing a safe community through quality Public
Safety and Health Services; specifically, the Fire Department maintained a Class 1 ISO
(Insurance Service Organization) rating. This allows both commercial businesses and residents to
benefit financially from decreased fire insurance premiums. The Euless Police and Fire
Departments continued their commitment to community outreach through its neighborhood
programs and proactive strategies designed to create interest and participation in making this
community a safe place to live, work, and play including Coffee with a Cop, National Night Out, 6
Stones events, Fire Safety Clown programs, CFA (Citizens Fire Academy), CPA (Citizens Police
Academy), CERT (Community Emergency Response Team) and Open Houses. The Police
Department joined with the school district and conducted joint active shooter training in every public
and private schools located within the City. They also provided Citizen Response to Active Shooter
event training to our faith based community, business community, and City employees. Multi-
jurisdictional entities, including Euless, joined together to provide emergency access to the newly
constructed managed lanes along Midtown Express. Multi-jurisdictional programs continued with
the Victims Assistance Liaison and Mental Health program and others including a drone program
and a more inclusive approach to crime analysis in the area have started. The Police Department
upgraded its body camera program and improved interoperability. The Code Compliance division
continued the apartment PMI (Property Maintenance Inspection) program and has expanded the
program to include hotel/motel inspections.
Employ high quality, professional, service-oriented personnel by providing a competitive
salary and benefit structure for City employees; specifically, the FY2017-18 operating budget
included a 2.5% merit based salary increase for exempt employees and a 2.5% movement in the
pay plan and continuation of a step plan for non-exempt and public safety employees.
Provide excellent and efficient services to citizens; specifically, our departments continue to
provide quality service and programs to the citizens of Euless, serving approximately 142 citizens
for every full-time funded position. This is one of the lowest employee per capita ratios of any of
our surrounding cities. However, the City continues to streamline several processes to provide
more efficient and convenient services to citizens. The City has increased the convenience to
citizens by offering 24 hour online services, including citation payments, utility bill payments, animal
registration, City maps, and an employment application system. In addition, citizens have online
access to sign up for recreation classes, apply for garage sale permits, search the library catalogs,
and monitor water consumption. The City also utilizes Access Euless which is designed to provide
our residents, businesses, and visitors with a Virtual City Hall, giving them the opportunity to access
City Hall 24 hours a day, 7 days a week, 365 days a year from the comfort of their own home. This
system is also available for iPhone and Android users.
Maintain a solid financial position which is responsive to the overall economic climate with
emphasis on maintaining a stable low tax rate, promotion of a pay-as-you-go strategy, when
possible in lieu of debt, and maintenance of established reserve levels; specifically, budget
cuts were enacted swiftly in response to decreased sales tax collections to ensure an overall
balanced budget. The City maintained Aa2 ratings from Moody’s Investor’s Services and AA rating
from Standard and Poor’s which cited historically strong financial performance, conservative
budgeting practices and solid reserves. The City maintained a low tax rate of 46.25¢ per $100 of
assessed value. The Police Department continued to receive overtime grants for DWI (Driving
While Intoxicated) and traffic enforcement programs and partnered with Lowe’s to install a training
simulator that was obtained with grant funding. The Library was awarded a grant to fund a mobile
STEM (Science, Technology, Engineering and Math) Library to be shared with the cities of Hurst,
Bedford, and HEB ISD (Hurst Euless Bedford Independent School District), which was launched in
iii
the spring of 2018. The City also took the lead on working with the Homeland Security Grant
Division for a Mobile Geographical Information System (GIS) Response Unit.
Maintain quality infrastructure improvements by constructing municipal facilities and
infrastructure improvements in accordance with the Capital Improvement Plan (CIP);
specifically, the City continued the annual street overlay, Americans with Disabilities Act (ADA)
improvements, and street light and sidewalk maintenance programs. Additionally, the City
completed wastewater line replacements at Cedar Hill Estates and Hollywood Boulevard,
Reclaimed Water Line Extension Phase II, the Fixed Base Meter Reading and Water Meter Change
Out, a traffic signal at Harwood and Bear Creek Parkway, Texas Star Sport Complex Phase V, the
Development / Engineering Building Improvements and Texas Star Golf Course miscellaneous
improvements and maintenance building.
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 FY2017-18, the City processed 214 new residential housing permits, with an average permit
value of over $376,000. There are eight (8) active subdivisions in the City of Euless with 393 platted
lots. The RiverWalk! development, which includes approximately 200 acres, is located at the
northwest corner of Airport Freeway and State Highway 360 extending north to E. Harwood Road.
Lennar Homes is developing five (5) subdivisions within the RiverWalk! mixed use project, including
The Dominion at Bear Creek, which is a 174 lot single-family subdivision located south of Midway
Drive, between Fuller-Wiser Road and Bear Creek Parkway. The Dominion Phase V includes an
additional 67 lots. The Villas at Bear Creek is a 60 lot single-family subdivision at the southeast
corner of Bear Creek Parkway and Midway Drive and The Estates at Bear Creek is a 112 lot single-
family subdivision. Lennar Homes had three (3) of these subdivisions with 353 platted lots at the
beginning of FY 2018. As the FY 2017-18 ended, Lennar had thirty-two lots remaining.
Construction of the infrastructure within Founders Parc, was completed in FY2017-18. This
development includes 259 new single-family homes, 285 urban lofts, and approximately 57,000
square feet of commercial space and replaces three non-conforming Tier 3 apartment complexes
that had fallen into total disrepair. Both a Tax Increment Reinvestment Zone and a Public
Improvement District have been created by the City to fund the debt associated with the public
improvements needed for the area including roadways, water distribution system, sanitary sewer
and storm sewer collections systems, hardscaping, and amenities.
During FY2017-18, the City processed 32 new commercial permits with a permit valuation of over
$102 million. The commercial development activity is geographically dispersed throughout the
community and can be found in multiple sectors, including manufacturing, light assembly,
wholesale distribution, commercial contracting, and retail. The 200-acre Glade Parks development,
along Highway 121, represents the largest amount of the total square footage under construction.
Additions to Glade Parks in FY2017-18 included: Burlington, DXL Men’s Apparel, Dickey’s
Barbecue Pit, Hopdoddy, Midici Pizza Company, Outback Steakhouse, Total Wine and More,
American Nail Bar, Amazing Lash Studio, Runway Seven, and Maxiam Nail Bar. The LifeStyle Area
within Glade Parks is completed and includes 6 buildings that are estimated to bring over 100,000
s.f. of retail/restaurant space, as well as a 35,000 s.f. public plaza area. The City continued its
partnership with Tarrant County, local churches, and the cities of Hurst and Bedford to renovate
qualifying homes in the community through the Community Powered Revitalization Program. With
the help of volunteers, churches, non-profit organizations, and local businesses, 6 Stones
completed 13 home renovations in Euless during 2018.
Provide quality leisure opportunities for Euless citizens of all ages; specifically, the City offers
an outdoor and indoor aquatics facility at the Euless Family Life Center. The outdoor facility
features a leisure pool, slides, aqua play features, shade structures, and a lazy river. The indoor
iv
portion features a lap pool, therapy pool, and water slides. The Learn to Swim program has
continued to be very popular. The library continues to collaborate with Hurst, Bedford, and HEB
ISD on an annual joint summer reading program and provided summer outreach programs and
nutritional support for underserved areas. A book locker was installed at City Hall to offer an
additional site for item pick up and drop off. The library moved children's classes and services to
the Simmons Center during the building remodel, and is taking advantage of adjoining Carr Park
to integrate nature themes and activities into classes. The parks and library continue to provide a
variety of high-quality free family events such as Movies in the Park, Junior Angler Fishing,
Halloween Trunk or Treat, summer camps and a concert series.
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 FY2018-19 budget is a culmination of several months of intensive effort involving the City Council, all
departments and staff. Beginning in early spring, the City staff began working on a budget that would meet
the mission, vision, and objectives set forth by the City Council. In July, a preliminary budget was submitted
to the City Council and was available online for citizen review. A final budget was submitted in August and
adopted by the City Council in September. This budget document represents the final results from all their
hard work. Preparing the budget for FY2018-19 required careful consideration of all revenues and
expenditures. As we prepared this budget, the primary concerns were continuing all existing services for
our citizens, maintaining appropriate staffing levels, and maintaining reserve levels in accordance with the
City’s fiscal policies. Although the City has seen improvements in many revenue sources, the City
maintained a conservative approach when forecasting both revenues and expenditures. As the new fiscal
year begins, the City’s budget maintains the services and programs that Euless citizens have come to
enjoy.
The City maintains a strong property tax base, healthy reserves, innovative leadership, strong community
partners, and excellent City services. Although retail growth over the last several years has increased the
sales tax base, this revenue source is highly volatile and creates budgetary pressure during slower
economic periods.
The City’s conservative approach to revenue projections is important in maintaining a strong financial
position. The City’s future remains optimistic due in large part to the visionary leadership of the Mayor and
City Council. The City will continue to provide award-winning programs and excellent services to citizens.
As resources allow, service enhancements may also be initiated. With the help of community partners
such as citizens, businesses, volunteers, Tarrant County, DFW (Dallas Fort Worth) 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 FY2018-19 budget continues to reflect the City Council’s conservative fiscal policy direction. The
major short-term objectives of the budget process each year are to: 1) continue all existing services for
citizens; 2) maintain a competitive employee compensation package; 3) preserve appropriate reserve
levels; 4) identify cost saving measures; 5) provide funding to implement the City Council’s strategic plans
while considering the impact on the City’s tax rate; and 6) provide for appropriate levels of staffing as
shown in the following table.
v
Multi-Year Full-Time Staffing Levels
FY17 FY18 FY18 FY19
Actual Budgeted Estimated Proposed
General Fund-FT 271.25 274.25 274.25 274.75
Enterprise-FT 67.75 69.75 69.75 69.25
Special Revenue-
FT 45.5 44.5 44.5 44.5
Internal Service-
FT 1.5 1.5 1.5 1.5
Total-FT 386 390 390 390
The approved FY2018-19 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 2.5% merit based
salary increase for exempt employees and a 2.5% movement in the pay plan for non-exempt employees
and public safety personnel,
Reserve levels which meet or exceed requirements established in the fiscal policy. Surpluses in excess
of the minimum required reserve may be used, when needed, to cash flow capital equipment purchases
and capital improvement projects to limit debt issuance, and
An unchanged property tax rate of $0.4625 per $100 of assessed valuation for FY2018-19. 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 $44,633,535, which includes $42,138,677 in revenues and
$2,494,858 of budgeted fund balance drawdown. The City’s fiscal policies provide that General Fund
reserves should be at least 30 to 60 days of working capital. At no time shall the reserve fall below 8.3%
of the General Fund expenditure budget (i.e. 30-day level). The current reserve is maintained at 60 days
which equates to approximately 16.4% of next year’s budgeted expenditures excluding capital. In order
to minimize debt issuance, the City has chosen to cash flow capital expenditures from excess reserves
when available. As shown on page 10, the recommended reserve level for FY2018-19 is $6,921,298. The
estimated beginning fund balance is $9,993,741, leaving $3,072,443, to fund the budgeted drawdown
mentioned above. Proposed revenue for FY2018-19 assumes overall growth of 2% from the FY2017-18
original budget. Revenues were projected based on economic forecasting and utilization of trending
techniques. This methodology has proven to be successful for the City in the past.
Funding of the City’s General Fund operations is derived from six (6) major revenue categories which
include property taxes, sales taxes, franchise fees, licenses and permits, fines and fees, and
intergovernmental transfers. Each of these revenue sources is detailed as follows with a brief description
of how internal and external factors affect each revenue amount.
General Property Taxes
The largest financial consideration that guides the development of the budget for the upcoming year is the
projection of property tax revenues. This revenue is based on information from the Certified Tax Roll
received July 25th from the Tarrant Appraisal District (TAD). After the roll is received, the tax rate is set by
the City Council based on both the debt rate required to pay annual debt service on the City’s general
bonded indebtedness and funds needed for maintenance and operations. Property taxes are levied each
October 1 on the assessed value as of the prior January 1 for all real, business, and personal property
vi
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
2018, including minimum value of property
under protest, provided to the City by TAD
totaled $4,415,713,775, an increase of
$414,418,435 from the 2017 tax roll of
$4,001,295,340. The certified roll reflects
all taxable property in the City as of
January 1, 2018. The current certified
values show an increase of 10.3% over the
prior year. Property values currently total
$4.41 billion as shown by the graph. The
City’s adopted tax rate is $0.4625 per $100
of assessed valuation.
Euless’ tax rate has declined steadily from
61.6¢ in 1995 to an adopted rate of 46.25¢
for FY2018-19, which is unchanged
from FY2017-18. The City’s willingness
to lower the tax rate in strong economic
times and maintain the tax rate during
recessed economic times has proven
very beneficial to the citizens of Euless.
In addition to the tax relief provided
during those times, the City grants
exemptions for homesteads allowed by
state law and provides senior and
disabled citizen exemptions. In 2004,
the City established an irrevocable tax
freeze on the residential homesteads of
disabled persons and residential
homesteads of persons age 65 years or
older.
General property tax revenues are anticipated to generate $15,250,605 (including delinquent taxes and
related penalties but excluding Tax Increment Reinvestment Zone (TIRZ) revenues) which accounts for
36% of all General Fund revenue.
Sales Tax Revenues
Revenue collected from sales taxes is the second largest component of the General Fund. Sales taxes in
the General Fund account for 32% of total revenues. Sales tax receipts are the result of a tax levy on the
sale of goods and services within the City as authorized by the State of Texas. The sales tax rate for the
City of Euless is 8.25¢. Of this amount, the State receives 6.25¢ and the City receives 2¢. Of the City’s
portion, the General Fund receives 1.25¢ which includes a 1¢ general sales tax and a ¼¢ for property tax
relief. In addition, in 1993 the citizens of Euless voted to levy an additional ½¢ sales tax for the Euless
Development Corporation (EDC) and in 1995 an additional ¼¢ sales tax for the Crime Control and
Prevention District (CCPD) which are reported as blended component units of the City in Special Revenue
Funds. The City’s economic development department continues to seek development opportunities to
$0.00
$0.10
$0.20
$0.30
$0.40
$0.50
$0.60
1995 2000 2011 2012 2013 2014 2015 2016 2017 2018 2019
Property Tax Rate History
Maintenance & Operations Interest & Sinking
$0.97 $1.40
$2.50 $2.66 $2.76 $2.86 $3.05 $3.15
$3.55
$4.00
$4.41
0.75
1.25
1.75
2.25
2.75
3.25
3.75
4.25
4.75
1995 2000 2011 2012 2013 2014 2015 2016 2017 2018 2019Value (billions)Fiscal Year
Taxable Assessed Valuation
vii
further diversify the sales tax base. It is the City’s policy to use a conservative approach in forecasting this
revenue source due to volatility and high dependence on local economic conditions. The 1¢ General Fund
sales tax is expected to generate $10,487,214 in FY2018-19 and the ¼¢ additional sales tax for property
tax relief is anticipated to generate $2,706,739.
As the total sales tax collections chart
indicates, this revenue source has
grown significantly over the last decade,
which has increased the City’s risk and
vulnerability to adverse changes in
economic conditions. For FY2017-18,
total sales tax revenues decreased
slightly due to various business’
operating changes. Most of the decline
was offset by significant development.
For FY2018-19 are projected to return
to FY2016-17 levels. 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.
Franchise Fees
Franchise Taxes (gross receipt taxes) are charged to utility companies for the privilege of using right-of-
way within the City. The City Council authorized a 5% charge on gas, garbage, recycling, water and
wastewater, and cable receipts. Electric utilities pay a fee based on the kilowatt hours provided to
customers within the City of Euless. Telecommunications companies remit payments based on a per line
access fee. Total gross receipt/franchise taxes are estimated at $4,549,168 which represents 11% of the
General Fund revenues.
Licenses and Permit Fees
Licenses and permit fees represent 2% of General Fund revenues and include charges by the City for
certain types of operator licenses and permits for construction and other items regulated by City ordinance.
Building activity remained strong over the last four years. FY2018-19 is expected to decrease slightly from
these highs.
Fines and Fees
Fines and fees represent 10% of the General Fund revenues and include revenue generated from
municipal court cases, ambulance fees, jail revenues, and library fees. Fines and fees are projected to
remain at a lower level than several year ago due to decreases mainly in municipal court and ambulance
revenues.
Intergovernmental Transfers/Misc.
Intergovernmental transfers represent 7% of General Fund revenues which includes general and
administrative transfers from the Water and Wastewater Fund, the Drainage Fund, and the Short-term
Motor Vehicle Fund. Other miscellaneous revenues represent 2% of General Fund revenue.
GENERAL FUND EXPENDITURES
General Fund operating expenditures are projected at $42,104,564, which represents an increase of 2%
from the FY2017-18 budget excluding capital programs. This increase is primarily attributed to the
employees’ pay plan and associated benefits, and the inclusion of funding for street overlay and
improvements and the City’s computer replacement program that was included as capital expenses in
$0
$4
$8
$12
$16
$20
2010 2011 2012 2013 2014 2015 2016 2017 2018
Est.
2019
Prop.(in millions)Total Sales Tax Collections
General EDC CCPD
viii
FY2017-18. The baseline budget has also increased slightly for equipment replacement transfers. The
adopted budget includes the use of excess reserves in the amount of $2,494,858 to cash flow capital
programs. Capital programs include funding for community revitalization, hardware and software
upgrades, various facility improvements, equipment for the Euless Family Life Center, infrastructure
improvements, and additional emergency contingency reserves. In addition, the FY2018-19 budget
includes funding for continued technological advancements in the City’s municipal court operations.
A breakdown of General Fund Revenues and Expenditures is graphed as follows:
In accordance with the City’s fiscal policy, all current expenditures will be paid from current revenues. The
budgeted General Fund reserve, as provided for in the fiscal policies, is equal to 60 days of working capital
which equals 16.4% of budgeted General Fund expenditures excluding capital. The fund balance
summary, provided on page 10, verifies that the City has complied with this policy. Only excess reserves
have been used to fund capital needs. A detail of capital expenses can be found on page 32-34.
WATER & WASTEWATER FUND REVENUES
Resources available in the Water and Wastewater fund totaled $26,271,131, which includes $25,797,210
in revenues and $473,921 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 $12.50 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 FY2018-19 budget includes an increase in
the rate for potable water consumption of 30¢ per thousand gallons on all tiers. This increase is based
upon increased costs of production including cost for water purchased from Trinity River Authority (TRA).
Total revenue projections are reduced by a rebate to single family residential customers of 30¢ per
thousand gallons used up to a maximum of 15,000 gallons per month. The City’s rate stabilization fund
will provide the resources to cover the cost of the rebates for FY2018-19.
Budgeted wastewater revenue is calculated on a base rate of $10.75 per month for all customer classes,
and a volume charge of $4.27 per 1,000 gallons of wastewater treatment up to a maximum of 12,000
gallons for residential customers. This is an increase of 29¢ per thousand gallons which is primarily related
to increased cost of collection and treatment including cost increases from TRA for wastewater treatment.
No maximum applies to commercial customers for wastewater treatment.
Sales & Uses
Taxes
32%
Licenses/
Permits
2%
Franchise
Fees
11%Fines & Fees
10%Interest
0%
Transfers
7%
Miscellaneous
2%
Property
Taxes
36%
Revenues
City Admin
2%
Police
32%
Fire
23%
Development
2%
Non-Depart
12%
Admin Srvcs
7%
Finance
4%
Public Works
6%
PACS
6%Capital
6%
Expenditures
General Fund
ix
The City’s fiscal policy requires the Water and Wastewater Fund to maintain a minimum of 45 to 75 days
working capital. The City of Euless currently maintains a 75 day reserve. As mentioned, the City has
chosen to cash flow capital expenses from excess reserve levels when available. As shown on page 13,
the recommended reserve level for the Water and Wastewater Fund is $5,294,170. The estimated
beginning working capital for FY2018-19 totals $6,468,595, leaving $1,174,425 to fund the budgeted
drawdown mentioned below for capital. In addition to water and wastewater charges, this fund derives its
revenues from sanitation service, recycling, reconnection fees, inspection fees, transfer fees, late payment
penalties, and interest earnings. Actual revenue in this enterprise fund varies seasonally and can fluctuate
substantially based on weather conditions.
Revenues and Expenditures of the Water and Wastewater Fund are graphed below:
WATER & WASTEWATER FUND EXPENDITURES
Water and Wastewater Fund operating expenditures are projected at $25,764,960. This is an increase of
5% from the FY2017-18 original budget excluding capital programs. The majority of this increase is directly
related to the cost of water and wastewater treatment by TRA and the employees’ pay plan and associated
benefits. This budget meets the criteria set forth in the City’s fiscal policies with reserves calculated at the
minimum 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 FY2018-
19 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 $473,921 for previously
approved capital projects that have not yet been completed, an enclosed cab backhoe and infrastructure
maintenance.
WATER AND WASTEWATER CAPITAL PROJECTS
The Water and Wastewater Capital Projects Fund includes wastewater line replacement at Cedar Hill
Estates North and Oakwood Terrace Addition Phase III, water line replacement at Kynette Drive and well
Sanitation
1%
Recycling
2%Other
2%
Water
55%
Reclaimed
Water
2%
Penalties
1%
Wastewater
37%
Revenues
Finance
2%
Public
Works
2%
Water
Production
32%
Water
Distribution
4%
Wastewater
Treatment
19%
GIS
2%
Capital
2%
Non-Depart.
37%
Expenditures
Water & Wastewater
x
replacement construction for the Fuller and Far North Main wells. This budget also includes continued
funding for miscellaneous water and wastewater projects, well repairs, and ongoing valve replacements.
Additional information is provided in the Capital Improvement Program section of the budget on pages
136-151, 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 FY2018-19 budget, the required reserve is $669,065.
INTERNAL SERVICE FUNDS
Health Insurance/Benefits Fund
The City provides employee medical insurance coverage on a self-insured basis. The employee pays a
portion of the insurance cost. The excess coverage insurance policy for FY2018-19 requires a specific
deductible of $125,000 per person plus an aggregated specific deductible of $110,000 and covers
aggregate claims in excess of $6,661,017. The excess policy also allows higher specific deductibles for
certain individuals as deemed necessary.
Vehicle/Equipment Replacement Fund
The City maintains a Vehicle/Equipment Replacement Fund to accumulate resources for the replacement
of existing equipment. In an effort to assist in fuel conservation, the proposed replacement schedule
includes recommendations for alternative fuel and fuel efficient vehicles, where feasible. Funding is
provided annually by the user departments in order to accumulate funds to cover the expected replacement
costs of the equipment. Any shortfall is funded from the Car Rental Fund.
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, historical preservation and Arbor Daze.
The Hotel/Motel tax receipts are projected to increase in FY2018-19 from FY2017-18 estimated revenues.
Most of this increase is due to a new hotel opening at Glade Parks. Capital purchases for Phase II of the
Wayfinding Sign program were also included.
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. For FY2017-18, total sales tax revenues decreased slightly due to
various business’ operating changes. Most of the decline was offset by significant development. For
FY2018-19 revenues are projected to return to FY2016-17 levels plus some added development. This
increase is based on historical trends and continued economic growth. Expenses in this fund include an
increase to fund the employees’ pay plan and associated benefits, annual hardware and software
replacements, and debt service requirements for the new Carr Park issuance. Recommended capital
programs, as detailed on page 33, includes various equipment and software, parks improvements, library
remodel construction funds, and funding for Texas Star Sports Complex Phase VIII Design. This budget
maintains operating reserves of 60 days of working capital, which is consistent with other governmental
funds.
xi
Police Drug Fund
This fund was established to account for the proceeds from sale of assets seized in connection with drug
arrests. These revenues are used exclusively for Police Department expenditures and have allowed the
City to upgrade police radio systems, provide protection gear for officers, purchase additional police
vehicles, purchase a mobile sky watch trailer, purchase a security system for the police facility, and develop
the Commercial Vehicle Enforcement program.
Crime Control and Prevention District Fund
The Crime Control and Prevention District Fund is used to account for an additional 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 FY2018-19 budget also includes additional
funding for public safety equipment, software upgrades, crime scene cameras, a new command console,
a drug detection system and a drone program.
Short-Term Motor Vehicle (Car Rental) Tax Fund
In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle
rentals within the City limits. In the spring of 2000, the Dallas-Fort Worth International (DFW) airport
opened a consolidated car rental facility within Euless City limits. These funds are divided equally among
Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the
parties in FY1997-98. Annual transfers for FY2018-19 include transfers to the General Fund and
Equipment Replacement Fund as described previously. A transfer to the CIP Fund is included to cash
flow projects identified in the CIP plan including the library remodel and redevelopment.
Staff has maintained the $2,000,000 reserve level approved by the City Council.
OTHER ENTERPRISE FUNDS
Recreation Class Fund
The Recreation Class Fund provides outstanding community activities for citizens. The activities financed
from this fund range from youth programs to senior citizen activities, and provide funding for many activities
at the Euless Family Life Center. Capital requests included replacement equipment, front desk remodel,
and the continuation of the Playbook publication.
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 FY2018-19 residential monthly rate remains at $2.75 and remains competitive with others
communities in the area. Monthly commercial drainage fees are based upon lot size. This revenue source
is used to fund eight public works positions, drainage capital improvement projects, and 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 FY2017-18 Texas Star Golf Course received a 4 ½ star rating
from Golf Digest in places to play in Texas. Golfweek ranked Texas Star in the top 20 public course in
Texas. Dallas Morning News and Avid Golfer list Texas Star as one of the Top Ranked Public Golf Courses
in the Metroplex. The PGA (Professional Golfers’ Association) lists Texas Star as number 3 of the best
golf courses in Texas. 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,
xii
concerts, and other events. The FY2018-19 budget includes proposed revenues of $4,636,280 and
proposed operating expenses of $4,620,972.
Texas Star Sports Complex
Softball World and the Parks at Texas Star provide a valuable addition to the City's recreational program
and facilities. These facilities are deemed an amateur athlete’s dream. They provide the perfect location
for tournaments and special events. Synthetic turf and parking enhancements during FY2016-17 at the
Parks at Texas Star have taken amateur fields in the area to a higher level and allow for quicker play time
following rain events.
The Texas Star Sports Complex registered over 800 league teams and over 1,200 tournament teams
between the two facilities in FY2017-18. The FY2018-19 budget for this combined complex includes
proposed revenues of $1,281,100 and proposed expenses including capital of $1,254,498. Capital
expenses include fencing and replacement netting and turf.
LONG-TERM FOCUS
Multi-Year Financial Plan
To this point, the budget message has focused on short-term financial policies and goals that guide the
development of the budget for the upcoming year. Long-term financial goals and issues are examined
each year through the preparation of the Multi-Year Financial Plan, which covers the next five years.
Decisions for the upcoming year are not made without considering the long-term financial impact. The
plan is an essential component of each year’s budget process. Expenditures are projected at moderate
growth and funding strategies are developed to provide for this growth. Potential revenue sources, cost
saving strategies, and debt issuance are considered before property tax rate changes or utility rate
changes are factored into the plan to balance the projected budgets. The Multi-Year Financial Plan is
located in Appendix D starting on page 216.
Capital Improvement Plan
Another important long-term planning document is the Capital Improvements Program (CIP). The City has
created and produced, under separate cover, a CIP to address many of its long-term goals which include:
maintaining and constructing infrastructure and municipal facilities in accordance with the CIP Plan and
Facilities Master Plan while maintaining consistent debt levels; completing park projects that have been
identified by the Parks Master Plan; and promoting community revitalization. The program includes a
framework for assessing the fiscal impact of identified projects. The capital program is reviewed annually
to reflect changing priorities and funding availability.
The CIP Plan meets the City Council’s goal of continuing current programs and services for citizens by
upgrading amenities and reconstructing infrastructure. Many of the projects will enhance programs and
service levels for citizens. The program identifies potential projects which are described in detail and
prioritized. Projects scheduled for consideration in the FY2018-19 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 FY2018-19 budget includes a variety of capital improvement projects, as detailed in the
capital section of this document on pages 136-151 and in the CIP under separate cover. Several project
for FY2018-19 will be funded through operating transfers or excess reserves, however additional debt
issuance is planned for the FY2019 Street Improvements, Well Replacement Construction, and Euless
Development Corporation Carr Park Improvements.
xiii
The FY2018-19 CIP budget includes total resources available (including intergovernmental transfers) of
$45,722,211 and capital expenditures (including on-going funded projects) of $32,793,897. The budget
cycle of the capital project funds is different from the budget cycle of operating funds. The most significant
difference is the method of financing. Capital projects are often financed through the use of nonrecurring
sources, specifically, bond proceeds, and the use of excess reserves. Therefore, the money is received
in one fiscal year and the payment of the project expenses often extends over several fiscal years. As in
the past, excess operational revenues will have a priority to fund capital projects in order to reduce interest
expense related to bond issues. Additional funding for future projects will include the consideration of grant
availability, self-sufficiency of revenue type bonds, and debt capacity.
The FY2018-19 budget further addresses the goal of maintaining infrastructure by allocating funds to
continue the annual street maintenance programs, park improvements, water and wastewater system
rehabilitation, water well repairs, and valve replacement.
GENERAL DISCUSSION OF LONG-TERM DEBT POLICIES/OBJECTIVES
The City Council and citizens of Euless have determined that debt issuance is a viable method of financing
major capital projects. Per the City’s fiscal policies, long-term debt will not be used for operating purposes
and the life of the debt instruments will not exceed the useful life of the projects financed. The City has
also specified that bonds with an average life of 20 years or less will be issued to reduce net interest cost
and maintain future flexibility by paying off debt earlier. The majority of the City’s long-term debt has been
used to finance infrastructure needs and traditional government facilities such as streets, public safety
facilities, libraries, and park development.
The following discussion highlights the City’s legal restrictions and requirements relating to debt issuance,
types of debt issuance and the impact of the CIP on City operations and debt service amounts.
Authorization to Issue Debt/Legal Debt Margin
As set forth in the Constitution of the State of Texas, cities with a population of 5,000 or more inhabitants
may, by majority vote of the qualified voters adopt or amend charters to become “home rule cities.” Euless,
being a home rule City, has adopted a Charter. The Charter provides in Article VIII, Section 4 that:
“It shall be the duty of the Council to levy an annual tax sufficient to pay the interest on and
provide the necessary sinking fund required by law on all outstanding general obligation
bonds of the City.”
In accordance with the State of Texas Constitution, the City of Euless has not exceeded the legal debt limit
as calculated:
Taxable Assessed Valuation $4,415,713,775
Constitutional Limit of Debt 2.5% of assessed valuation
Maximum Constitutional Revenue Available $100,392,844
Constitutional Maximum Tax Rate $2.50 per $100 assessed valuation
Adopted Tax Rate $0.4625 per $100 of valuation
Available Unused Constitutional
Maximum Tax Rate $2.0375
xiv
Types of Debt Outstanding
The City has existing long-term debt for the acquisition and construction of major capital facilities,
infrastructure, and equipment. The City has identified four projects in the CIP Plan that may require debt
issuance. We anticipate the issuance of Certificates of Obligation for 2019 Street Improvements which
when combined with a reduction of outstanding debt service obligations is expected to have no overall
impact on the interest and sinking portion of the tax rate. We are seeking a low interest loan and loan
forgiveness with the Texas Water Development Board to replace water wells at Fuller and Far North
locations. Debt issued for this project will be repaid by the utility system. We also anticipate the issuance
of Euless Development Corporation Sales Tax Revenue Bonds for the Carr Park Improvements and Texas
Star Sports Complex Phase VII construction.
A brief explanation of various debt instruments is provided below. Additional information on the debt is
included in pages 152-185 of this book.
General Obligation Bonds – are issued pursuant to voter authorization for infrastructure and facility
projects.
General Obligation Refunding Bonds – are issued to refund existing General Obligation Bonds and
Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds
do not require voter authorization.
Certificates of Obligation – are similar to General Obligation bonded debt in their intended usage
but do not require voter authorization and cannot be used for refunding existing debt.
Water and Wastewater Revenue Bonds – are issued to provide funds for certain improvements to
the water and wastewater system as well as to refund prior water and wastewater debt issues. These
bonds are reported in the Water and Wastewater Fund and are repaid from revenues of this enterprise
fund.
Sales Tax Revenue Bonds – are used to finance library, park, and economic development projects.
Sales tax revenue bonds are repaid from the half-cent sales tax revenues collected by the Euless
Development Corporation.
Tax Anticipation Notes – are issued to finance shorter-term debt such as short economic life assets.
Impact of Capital Improvement Program
The City recognizes that many capital projects will have an impact on future operating budgets. Although
the reconstruction of streets and replacement of water and wastewater lines impacts operations by
reducing maintenance costs, these funds are redirected for additional maintenance throughout the City.
Therefore, the net effect to operations and maintenance cost is expected to be minimal. However, there
are many positive impacts to citizens including improved driving conditions and improved water and
wastewater flow due to line replacements. New and expanded facilities will have some impact on
operations, specifically, in additional utility, maintenance and janitorial costs. These costs are incorporated
in the operational budgets and the multi-year financial plan. Further detail on the operational impact is
provided in the CIP document.
ECONOMIC CONDITION
The City of Euless is located in Tarrant County in the heart of the Dallas/Fort Worth (DFW) Metroplex and
adjacent to the DFW International Airport. Thus, the economic vitality of the region significantly impacts
the economic health of Euless.
Airports Council International ranks DFW Airport as the fourth largest airport in terms of operations and
twelfth largest in terms of passengers in the world, handling over 65 million passengers a year. DFW
xv
Airport reports service is provided to 244 destinations. It is reported by the airport that economic activity
across the North Texas area attributable to DFW Airport totals $37 billion in economic output, 228,000 in
full-time jobs, and $12.5 billion in payroll.
According to the North Texas Commission, DFW is the 4 largest region in the US and has experienced
tremendous growth during the past decade. With its highly-diversified economy, DFW has a population of
over 7.4 million, a Gross Metro Product of $511.6 billion, a labor force of over 3.9 million, a 2.8% job growth
rate, 22 Fortune 500 Firms, and college enrollment of over 333,000. Such an economic environment has
helped the region weather economic downturns in key sectors better than other regions in the nation.
The Alliance Texas development in North Fort Worth is a 26,000-acre master-planned, mixed-use
community which is home to more than 480 companies, 48,000+ employees, and is anchored by the inland
port known as the Alliance Global Logistics Hub. This area offers a variety of commercial real estate
options, industrial space, office space, and retail facilities and had a $4.73 billion annual impact in North
Texas in 2017 (www.alliancetexas.com, Alliance Texas Facts).
Taxable value for all residential and commercial property in the City of Euless is estimated at approximately
$4.4 billion for tax year 2018, which is a 10.3% increase from the prior year, due to increases in both
residential and commercial real estate property values. Sales tax collections decreased during FY2017-
18. Euless continues to look for additional revenue opportunities in order to minimize the tax burden to
citizens and strives to cut costs without impacting service.
The City also receives a significant amount of revenue from a consolidated rental car facility located at
DFW Airport. The City Council has chosen to use this funding source to build reserves and to cash flow
capital projects in lieu of debt issuance. This has allowed the City to refrain from becoming overly
dependent on a volatile resource while providing for needed improvements for citizens.
The City of Euless has approximately 552.1 acres of undeveloped land outside of DFW Airport. Much of
the Glade Parks mixed-use development consisting of major retail, restaurants, neighborhood pedestrian-
oriented retail uses and residential neighborhoods is open with several other structures currently under
construction.
The Dallas Cowboys AT&T Stadium and Texas Rangers Globe Life Park in Arlington, within minutes of
Euless, continue to attract additional tourism to the City by hosting major concerts and sporting events,
including Super Bowl XLV in 2011, World Series in 2010 and 2011, NCAA Regional Basketball Tournament
in 2013, the NCAA Final Four Basketball Tournament in 2014, the first College Playoff National
Championship game in 2015, and the Cotton Bowls since 2010.
During the past few years, Euless has realized new commercial, industrial, residential, and multi-family
developments. The City of Euless is focused on bringing quality development to the area, seeking
redevelopment opportunities, and promoting business retention.
IN SUMMARY
Management and staff are very pleased with the direction and vision of Euless. Staff has worked hard to
provide successful government programs and services to the community in an effective and efficient
manner. These programs are intended to provide the community with an improved quality of life. In
looking to the future, the goal is to continue to provide high quality government services and improve the
quality of life for Euless residents with available resources.
ABOUT THIS BOOK...Understanding how to use this book most efficiently is the key to absorbing the
volume of data needed to analyze information and make informed decisions. Supplemental information is
provided for informational purposes only and is not formally approved as part of the budget process.
xvi
Supplemental information is reported at the department or fund level, charts and graphs have been used
when possible to provide information at a glance and comparison data has been limited to prior year actual
budget, estimated and proposed. A copy of this document will be in the library for citizen review and is
available on the City’s website at www.eulesstx.gov/finance.
The City’s CIP Document is printed separately. This document includes details of funded, unfunded, and
completed capital projects. Descriptions, cost estimates, and priority status is also provided for each
project.
The Mayor and Council have been very supportive during the budget process, and on behalf of all
employees I want to thank you for your time and involvement in developing a budget that will allow us to
pursue the City’s goals and objectives. As always, the City of Euless staff welcomes and appreciates your
comments.
Respectfully submitted,
Loretta Getchell
City Manager
COUNCIL ADOPTED 2018-19 ANNUAL CITY OF EULESS BUDGET
COMBINED SUMMARY OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE BY CATEGORY
Includes All Funds Subject to Appropriation with Comparison to Prior Years
9,993,741$ 10,570,222$ 1,755,981$ 7,757,304$ 8,422,185$ 8,529,520$
BUDGETED REVENUES
Property Taxes 15,185,605$ 1,354,294$ 3,604,556$ -$ -$ -$
Gross Receipts Tax 4,549,168$ 111,000$ -$-$ -$ -$
General Sales Tax 13,193,953$ 8,425,252$ -$-$ -$ -$
Selective Sales Tax 171,075$ 15,625,455$ -$-$ -$ -$
Fines/Fees/Penalties 2,583,980$ 1,205,529$ 15,000$ 237,500$ -$ -$
Licenses & Permits 574,000$ -$ -$-$ -$ -$
Interest Income 170,000$ 125,485$ 83,400$ 83,000$ 95,500$ 44,450$
Intergovernmental Revenue 420,000$ 115,662$ -$-$ 51,000$ -$
Charges for Service 1,693,615$ -$ -$32,190,635$ -$ -$
Miscellaneous/Rental Income 614,244$ 73,580$ 495,000$ 79,521$ 687,459$ 236,000$
Insurance/Risk/Other Sources 4,000$ -$ -$-$ 7,417,872$ -$
Revenues before Transfers 39,159,640$ 27,036,257$ 4,197,956$ 32,590,656$ 8,251,831$ 280,450$
Transfers from other funds 2,979,037$ 35,456$ 4,799,928$ 2,043,863$ 2,396,842$ 1,018,880$
TOTAL REVENUES 42,138,677$ 27,071,713$ 8,997,884$ 34,634,519$ 10,648,673$ 1,299,330$
AVAILABLE RESOURCES 52,132,418$ 37,641,935$ 10,753,865$ 42,391,823$ 19,070,858$ 9,828,850$
BUDGETED EXPENDITURES
Personal Services 31,839,327$ 5,276,941$ -$8,937,456$ 867,661$ -$
Professional/Technical Services 1,429,795$ 264,211$ -$2,614,582$ 296,220$ -$
Contractual Services 675,944$ 43,021$ -$417,730$ -$ -$
Utilities 1,035,823$ 288,000$ -$13,543,420$ -$ -$
Maintenance 678,893$ 55,500$ -$531,631$ 13,500$ -$
Other Services/Contingencies 150,500$ 217,000$ -$88,500$ 128,915$ -$
Insurance 5,300$ -$ -$72,000$ 7,215,442$ -$
General & Administrative 459,356$ 154,925$ -$244,980$ 2,000$ -$
Rebates/Incentives 2,069,609$ 10,450,922$ -$-$ -$ -$
Supplies 1,039,033$ 294,580$ -$1,876,095$ 10,375$ -$
Capital & Infrastructure Improvements -$ -$ -$-$ -$ -$
Capital Purchases (Equipment)3,206,898$ 2,090,290$ -$653,427$ 1,742,000$ -$
Debt Service/Bank Charges 102,576$ 278,037$ 9,067,231$ 6,000$ -$ -$
Expenditures before Transfers 42,693,054$ 19,413,427$ 9,067,231$ 28,985,821$ 10,276,113$ -$
Transfers to other funds 1,906,368$ 9,475,710$ -$6,247,654$ -$ 1,043,131$
TOTAL EXPENDITURES 44,599,422$ 28,889,137$ 9,067,231$ 35,233,475$ 10,276,113$ 1,043,131$
ENDING BALANCE
DESIGNATED 66,567$ 816,950$ 334,079$ -$ 200,000$ 4,768,826$
UNDESIGNATED 7,466,429$ 7,935,848$ 1,352,555$ 7,158,348$ 8,594,745$ 4,016,893$
PROJECTED ENDING FUND
BALANCE 7,532,996$ 8,752,798$ 1,686,634$ 7,158,348$ 8,794,745$ 8,785,719$
RECOMMENDED RESERVES PER
FISCAL POLICY 6,921,298$ 3,322,312$ 344,074$ 5,599,078$ 7,609,095$ 1,193,200$
NOTE: Some accounts may have been recategorized to provide consistent
presentation across funds.
RESERVE
FUNDS
BEGINNING FUND BALANCE
GENERAL
FUND
SPECIAL
REVENUE
FUNDS
DEBT
SERVICE
FUNDS
ENTERPRISE
FUNDS
INTERNAL
SERVICE
FUNDS
xvii
COUNCIL ADOPTED 2018-19 ANNUAL CITY OF EULESS BUDGET
COMBINED SUMMARY OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE BY CATEGORY
Includes All Funds Subject to Appropriation with Comparison to Prior Years
BUDGETED REVENUES
Property Taxes
Gross Receipts Tax
General Sales Tax
Selective Sales Tax
Fines/Fees/Penalties
Licenses & Permits
Interest Income
Intergovernmental Revenue
Charges for Service
Miscellaneous/Rental Income
Insurance/Risk/Other Sources
Revenues before Transfers
Transfers from other funds
TOTAL REVENUES
AVAILABLE RESOURCES
BUDGETED EXPENDITURES
Personal Services
Professional/Technical Services
Contractual Services
Utilities
Maintenance
Other Services/Contingencies
Insurance
General & Administrative
Rebates/Incentives
Supplies
Capital & Infrastructure Improvements
Capital Purchases (Equipment)
Debt Service/Bank Charges
Expenditures before Transfers
Transfers to other funds
TOTAL EXPENDITURES
ENDING BALANCE
DESIGNATED
UNDESIGNATED
PROJECTED ENDING FUND
BALANCE
RECOMMENDED RESERVES PER
FISCAL POLICY
BEGINNING FUND BALANCE
FY2017-18 FY2017-18 FY2016-17
8,950,730$ 55,979,683$ 66,237,606$ 66,237,606$ 72,390,460$
-$ 20,144,455$ 18,654,674$ 18,604,455$ 16,587,266$
-$ 4,660,168$ 4,633,276$ 4,581,182$ 4,455,137$
-$ 21,619,205$ 22,134,566$ 20,379,350$ 21,252,491$
-$ 15,796,530$ 14,658,302$ 15,570,574$ 15,328,921$
-$ 4,042,009$ 4,061,383$ 3,886,260$ 3,622,533$
-$ 574,000$ 749,000$ 1,287,195$ 1,895,460$
44,359$646,194$ 346,770$ 989,926$ 610,217$
655,159$ 1,241,821$ 815,758$ 4,130,429$ 1,975,590$
7,678$33,891,928$ 32,769,528$ 33,409,244$ 32,154,438$
58,583$2,244,387$ 2,587,267$ 4,166,525$ 3,199,997$
24,176,299$ 31,598,171$ 22,239,835$ 18,952,682$ 7,428,051$
24,942,078$ 136,458,868$ 123,650,359$ 125,957,822$ 108,510,101$
11,829,403$ 25,103,409$ 18,939,048$ 21,855,432$ 18,286,975$
36,771,481$ 161,562,277$ 142,589,407$ 147,813,254$ 126,797,076$
45,722,211$ 217,541,960$ 208,827,013$ 214,050,860$ 199,187,536$
-$ 46,921,385$ 46,302,870$ 45,595,984$ 42,292,005$
2,342,166$ 6,946,974$ 5,458,497$ 6,033,309$ 4,305,066$
25,000$1,161,695$ 1,092,094$ 1,174,165$ 990,246$
100,000$ 14,967,243$ 14,227,473$ 14,119,616$ 13,380,053$
-$ 1,279,524$ 1,201,088$ 1,124,890$ 1,092,219$
92,493$677,408$ 1,443,669$ 1,858,746$ 96,220$
-$ 7,292,742$ 7,104,859$ 7,083,859$ 7,125,119$
-$ 861,261$ 828,002$ 806,115$ 606,851$
25,000$12,545,531$ 14,231,301$ 21,050,045$ 18,919,742$
-$ 3,220,083$ 3,437,915$ 3,358,448$ 3,187,959$
29,549,800$ 29,549,800$ 17,680,066$ 20,840,447$ 10,093,400$
-$ 7,692,615$ 8,450,546$ 9,505,510$ 6,673,655$
284,020$ 9,737,864$ 8,201,729$ 8,273,791$ 6,911,742$
32,418,479$ 142,854,125$ 129,660,109$ 140,824,925$ 115,674,277$
375,418$ 19,048,281$ 17,903,148$ 17,246,253$ 17,275,653$
32,793,897$ 161,902,406$ 147,563,257$ 158,071,178$ 132,949,930$
-$ 6,186,422$ 6,260,290$ 6,260,290$ 5,254,771$
12,928,314$ 49,453,132$ 42,243,312$ 49,719,392$ 60,982,835$
12,928,314$ 55,639,554$ 61,263,756$ 55,979,682$ 66,237,606$
-$ 24,989,057$ 23,877,543$ 23,877,543$ 22,392,479$
NOTE: Some accounts may have been recategorized to provide consistent
presentation across funds.
CAPITAL
IMPROVEMENT
FUNDS
ACTUAL BUDGET ESTIMATED FY2018-19 ALL
FUND
SUMMARY
xviii
Budget
201 N. Ector Drive, Euless, Texas 76039-3595
817/685-1400 Metro 817/267-4403 Fax 817/685-1416
www.eulesstx.gov
July 27, 2018
Honorable Mayor Linda Martin
Honorable City Councilmembers:
Tim Stinneford, Place One, Mayor Pro Tem
Jeremy Tompkins, Place Two
Eddie Price, Place Three
Linda Eilenfeldt, Place Four
Harry Zimmer, Place Five
Salman Bhojani, Place Six
INTRODUCTION
As required by the City of Euless' Home Rule Charter, the operating budget for the fiscal year
beginning October 1, 2018 and ending September 30, 2019 is submitted for your review.
Although this document contains a large volume of data, the majority of the budget discussion
will focus on the Proposed Budget section and the Capital tab (tab 5 of the Supplementary
Information section). We encourage you to carefully review the Capital tab, which details the
recommended programs for FY2018-19.
We would like to extend our thanks to all of the department directors and managers along with
the finance staff for their outstanding performance in preparing the budget document.
BUDGET HIGHLIGHTS
As we prepared this budget, the primary concerns were continuing all existing services for our
citizens, maintaining appropriate staffing levels, and preserving reserve levels in accordance
with the City’s fiscal policies. We also placed emphasis on ensuring the City is in a sound
financial position in the future by preparing for changes that will occur as the City reaches
buildout.
Requests for capital items were evaluated and recommendations are based upon need and
available funds. Funded capital items have been included in the FY2018-19 proposed budget
as presented.
1
201 N. Ector Drive, Euless, Texas 76039-3595
817/685-1400 Metro 817/267-4403 Fax 817/685-1416
www.eulesstx.gov
Highlights of the proposed budget are detailed below:
♦The property tax rate for the upcoming fiscal year is proposed to remain at 46.25¢ per
$100 of assessed valuation.
♦There are no cuts in programs or services for citizens.
♦Baseline budget includes a proposed salary plan of 2.5%.
♦The water rate includes a 75¢ increase in the base rate to cover increased debt service
and an increase to the volume rate of 30¢ per thousand gallons. The volume rate
increase covers a 26¢ pass-through increase from Trinity River Authority (TRA) in the
City’s cost to purchase water and a 4¢ increase in the City’s production and distribution
cost.
♦A 30¢ per thousand gallons rate stabilization rebate has been included for residential
water customers for the first 15,000 gallons per month.
♦The wastewater rate includes a 25¢ increase in the base rate for City operating costs
and an increase of 29¢ per thousand gallons, which is wholly attributed to a 29¢ pass-
through increase from TRA for the collection and treatment of the wastewater.
♦The W ater and W astewater Operating Fund includes transfers to Capital Improvement
Programs (CIP) to cash flow system infrastructure improvements including water and
wastewater line replacements. The annual commitment for line replacement continues
at $1,075,000.
♦The General Fund includes a transfer to CIP to cash flow annual street improvements
in the amount of $950,000. This represents a significant step in achieving
recommended baseline funding and eliminating dependence upon excess reserves for
this critical expenditure.
♦General Fund supplemental programs include an integrated camera and Taser system
for the Police Department, a field tech for public works, annual funding for tree
trimming, and increased funds for HVAC system improvements. Additionally, the
budget achieves the recommended baseline funding level for computer hardware and
software and eliminates reliance on excess reserves.
♦The W ater and Wastewater Fund budget also includes funding for annual hardware
and software maintenance agreements within the baseline budget.
♦Recommended capital items are detailed by fund in tab 5 of this book and have been
included in the proposed budget.
GENERAL FUND
General Fund revenues are proposed at $42,138,677 which represents an increase of 2% from
the previous year’s budget. Due to increased property tax values, including new construction,
property tax revenues are expected to increase; however, sales tax collections have been
trending downward as have other revenue sources.
Property valuations as of July 25th, including minimum value of property under protest and
incomplete properties, provided to the City by the Tarrant Appraisal District totaled
$4,415,713,775 for FY2018-19. This represents an increase of $414,418,435 or 10.3% from
the FY2017-18 tax roll of $4,001,295,340. The tax rate proposed for FY2018-19 is 46.25¢ per
$100 of assessed valuation, which includes 37.1710¢ for maintenance and operations and
9.0790¢ for debt service. This total proposed rate is unchanged from FY2017-18 and
represents the 25th consecutive year that the Euless property tax rate has been held flat or
reduced.
2
201 N. Ector Drive, Euless, Texas 76039-3595
817/685-1400 Metro 817/267-4403 Fax 817/685-1416
www.eulesstx.gov
FY2017-18 sales tax collections are projected to end the fiscal year down approximately 7.7%
from budget. Based on this information, sales tax projections for FY2018-19 were calculated
using the estimated collections through the end of this fiscal year adjusted for anticipated
development, construction, and tax increment reinvestment zone allocations. Overall, sales tax
revenues are projected to decrease 2.8% below the current year budget.
Other revenue sources including building permits and fines and fees have been reduced. While
building permits have been strong, this revenue source will be vastly reduced when the City
reaches buildout. Therefore, we continue to reduce our dependence on this revenue. Municipal
court fines and fees have also been reduced based on declining case volume and legislative
changes that impact collection of fines and fees. Telephone and cable franchise fees have also
been reduced based on changes in the industry. Ambulance fees have also been reduced
based on current collection rates. Interest income has been increased as a result of rate hikes
by the Federal Reserve.
General Fund operating expenses, excluding capital programs, are proposed at $42,104,564
which represents an increase of approximately 2%. This increase is primarily attributed to
including the funding for hardware and software and annual street improvements in the baseline
and the addition of an integrated camera and Taser system for the police department, an
employees’ pay plan and a field tech for public works. The decrease in rebates is directly
associated with contractual agreements and expected revenues.
Recommended capital programs include funding for facility improvements, community
reinvestment, inspection services, and various equipment needs. These items are proposed to
be funded from excess reserves. Additionally, a transfer of $500,000 has been recommended
to increase the Emergency and Contingency Reserve Fund. The current funding level of $1
million dollars has been in place for over 25 years. Given the City’s increased dependence on
sales tax, an increased reserve is crucial to sustaining operations during downturns in the
economy.
In accordance with the City’s fiscal policy, all current expenses will be paid from current
revenues. Per this policy, the budgeted General Fund reserve is equal to 60 days working
capital. The fund balance summary verifies that the City has complied with this policy. Excess
reserves have only been used to fund proposed capital needs. A detailed list of the
recommended capital purchases can be found in tab 5.
WATE R AND WASTEWATER FUND
The FY2018-19 budget includes proposed operating revenues of $25,797,210, which is an
increase of 5% over FY2017-18 budgeted revenues. The water and wastewater revenue
projections are based on proposed rates and estimated consumption for FY2018-19. A
proposed rebate is included for single family residential customers of 30¢ per thousand gallons
of water used up to a maximum of 15,000 gallons per month. The City’s Rate Stabilization
Fund will provide the resources to cover the cost of the proposed rebate.
Proposed water and wastewater baseline expenses are $25,764,960, which is an increase of
5% over current year. Although the anticipated volume of water purchased and wastewater
treatment is remaining flat, the projected cost of water and wastewater collection services from
TRA is increasing. Funding has also been included for the employees’ pay and benefits plan,
additional debt service, and funding for annual hardware and software maintenance
3
201 N. Ector Drive, Euless, Texas 76039-3595
817/685-1400 Metro 817/267-4403 Fax 817/685-1416
www.eulesstx.gov
agreements. Proposed capital items include the purchase of an enclosed cab backhoe and
transfers for wastewater and valve replacement rehabilitation projects.
The proposed budget meets the criteria set forth in the City’s fiscal policies with reserves
calculated at 75 days of working capital.
Water and Wastewater Debt Reserve Requirements
Water and wastewater revenue bond covenants require the City to maintain sufficient reserves
equal to the average annual debt service requirements. This debt reserve is in addition to the
working capital reserve required by the City’s fiscal policies and is maintained in a separate
fund. The reserve level currently meets the requirements of the bond covenants. However, if
Texas Water Development Board bond funding is awarded for the Fuller and Far North well
replacements, additional reserves will be required. This budget proposes to cover the new
reserve requirements from the Rate Stabilization Fund.
EQUIPMENT REPLACEMENT FUND
The City maintains an equipment replacement program to accumulate funds for the
replacement of existing vehicles and equipment. Funding is provided annually by user
departments in order to accumulate funds to cover the expected replacement costs of
equipment. Any shortfall is funded from the Car Rental Fund.
SPECIAL REVENUE FUNDS
Hotel/Motel Fund
The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed
by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of
Euless. Funds generated by this occupancy tax must be expended for items that qualify in
accordance with state law including the promotion of tourism, programs which enhance the arts,
historical restoration programs, and convention facilities. The hotel/motel tax receipts are
projected to increase in FY2018-19 from current year collections based on new development.
Funding is included for Arbor Daze, conference center operations and contractual rebates.
Capital funds are also included for the completion of the wayfinding sign program.
Half-Cent Sales Tax Fund – Euless Development Corporation (EDC)
Euless citizens approved an additional ½¢ sales tax in 1993 that is restricted for parks, library,
and economic development activities. Sales tax revenue projections for FY2018-19 were
calculated using the estimated collections through the end of this fiscal year adjusted for
development and construction. Expenses in this fund include an increase to fund the
employees’ pay plan and benefits and annual hardware and software replacements.
Recommended capital programs, as detailed in tab 5, include a transfer to cash flow a portion
of the library remodel, equipment for the library, transfer for the design of Texas Star Sports
Complex Phase VII, transfer for miscellaneous park improvements, and funding for various
parks equipment and software. This budget maintains the 60 days of working capital for
reserves.
4
201 N. Ector Drive, Euless, Texas 76039-3595
817/685-1400 Metro 817/267-4403 Fax 817/685-1416
www.eulesstx.gov
Car Rental Tax Fund
In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor
vehicle rentals within the City limits. In the spring of 2000, the Dallas-Fort Worth International
(DFW ) Airport opened a consolidated car rental facility within Euless city limits. These funds
are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue
sharing agreement established by the parties in FY1997-98. Transfers for FY2018-19 from this
fund include the annual transfer to the General Fund and a transfer to the Equipment
Replacement Fund as described previously. A transfer to the CIP Fund is included to cash flow
portions of the Library remodel and replenish redevelopment projects. Details of both items can
be found in the CIP plan.
Staff has maintained the $2,000,000 reserve level approved by the City Council.
CAPITAL IMPROVEMENT FUNDS
A separate Capital Improvements Program (CIP) has been updated and will be distributed
under separate cover. This comprehensive document provides a summary of all funded
projects detailing project scope, justification, funding sources, future maintenance and
operating costs, and expenses to-date.
Unfunded projects are categorized as Priority A, B, or C. Priority A items are recommended in
the upcoming budget year and funding sources have been identified. Priority B items are
expected to be presented for funding consideration within a two to five year window. Priority C
items have been identified, but will be introduced for funding consideration at some time beyond
the five year window. Projects identified as Priority B have been considered in preparing the
multi-year financial plan. This plan is fluid and will be reviewed and updated annually based on
infrastructure needs within the City.
The FY2018-19 recommended Priority A projects include funds for the annual street
improvements program including the reconstruction of portions of West Pipeline Road, South
Pipeline Road, Harwood Road, Mills Drive, and Highland Drive. Other projects include funds for
screening wall repairs, wastewater line replacement in Cedar Hill Estates and Oakwood Terrace
Addition, water line replacement on Kynette Drive, replacement of the Fuller and Far North
water wells, Carr Park Improvements, and the design of the Parks at Texas Star Phase VII.
LONG-TERM DEBT
The City has existing long-term debt issued for the acquisition and construction of major capital
facilities, infrastructure, and equipment. Additional debt issuance planned for FY2018-19
includes: Certificates of Obligation for FY2019 Street Improvements, Euless Development
Corporation Sales Tax Revenue Bonds for the Carr Park Improvements, and Water and
Wastewater Revenue Bonds for the well replacements at Fuller and Far North (Texas Water
Development Board). A brief explanation of the various debt instruments is provided below:
General Obligation Bonds – issued pursuant to voter authorization for infrastructure and facility
projects.
General Obligation Refunding Bonds – issued to refund existing General Obligation Bonds and
Certificates of Obligations in order to lower the overall debt service requirements of the City.
These bonds do not require voter authorization.
5
Certificates of Obligation -similar to General Obligation bonded debt in usage, but do not
require voter authorization and cannot be used for refunding existing debt.
Water and Wastewater Revenue Bonds -issued to provide funds for certain improvements to
the water and wastewater system as well as to refund prior water and wastewater debt issues.
These bonds are reported in the Water and Wastewater Fund and will be repaid from revenues
of this enterprise operation.
Sales Tax Revenue Bonds -are used to finance library, park, and economic development
projects as well as to refund prior sales tax revenue debt issues. Sales tax revenue bonds will
be repaid from the half-cent sales tax revenues collected by the Euless Development
Corporation.
The City strives to utilize the long-term plan to maintain a stable Interest and Sinking (l&S) tax
rate so as not to have undue volatility in the overall tax rate due to capital projects and debt
issuance. Additional information relating to the City's currently outstanding debt is included in
tab 6 of this book.
CLOSING COMMENTS
Preparation of this budget in cluded a city-wide effort guided by our mission to provide quality
services to our citizens. Input was received from Euless residents at various forums including
the June Town Hall Meeting. We believe this budget allows us to accomplish the City's goals,
while maintaining the existing tax rate. We feel that this is a fiscally sound budget that meets
our City's primary objectives including: maintaining financial integrity; providing public safety
and health services to the community; employing high-quality professional personnel;
maintaining the City's infrastructure; promoting quality development; providing quality leisure
opportunities; and instilling a "sense of community" in residents.
We look forward to seeing you at the budget work session.
Respectfully submitted,
Loretta Getchell,
City Manager 20 I N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 o Metro 817/267-4403 o Fax 817/685-1416 www.eulesstx.gov 6
FY 2018 Budgeted Resources 43,976,146$
Less Use of Prior Year Reserves (2,750,528)$
FY 2018 Net Operating Revenues 41,225,618$
Proposed Changes in Revenue
Property Taxes 1,516,557$
Sales Tax (383,208)$
Franchise Fees 43,892$
License and Permits (195,485)$
Fines & Fees (331,601)$
Interest Income 30,000$
Transfers 207,541$
Other Changes 25,363$
Subtotal:913,059$
FY 2019 Proposed Operating Revenues 42,138,677$
FY 2018 Budgeted Expenses 43,967,653$
Less Capital Expenses (2,750,528)$
FY 2018 Net Operating Expenses 41,217,125$
Proposed Changes in Expenses
Salaries and Benefits 389,190$
Rebates/Incentives (310,887)$
Professional/Technical (37,644)$
Utilities and Fees (25,947)$
Maintenance/Supplies (12,572)$
Equipment Replacement 21,181$
Traffic Signals (20,000)$
Other Changes (28,116)$
Subtotal:(24,795)$
FY 2019 Proposed Supplemental 912,234$
FY 2019 Proposed Operating Expenses 42,104,564$
Proposed Capital Expenses
Capital Carryover 627,350$
Recommended Capital Expenses 1,867,508$
FY 2019 Proposed Capital Expenses 2,494,858$
FY 2019 Proposed Budget 44,599,422$
EXECUTIVE SUMMARY
GENERAL FUND
7
FY 2018 Budgeted Resources 24,978,100$
Less Use of Prior Year Reserves (521,230)$
FY 2018 Net Operating Revenues 24,456,870$
Proposed Changes in Revenue
Water Service 735,123$
Wastewater Service 462,305$
Reclaimed Water Service 87,267$
Interest Income 45,000$
Sanitation/Recycling/Penalties 5,645$
Other Changes 5,000$
Subtotal:1,340,340$
FY 2019 Proposed Operating Revenues 25,797,210$
FY 2018 Budgeted Expenses 24,959,864$
Less Capital Expenses (521,230)$
FY 2018 Net Operating Expenses 24,438,634$
Proposed Changes in Expenses
Salaries and Benefits 81,411$
TRA Payments 806,215$
Reclaimed Water Purchases 49,801$
Transfers 273,882$
G&A/Franchise 134,034$
Utilities and Fees (55,691)$
Maintenance 37,320$
Other Changes (646)$
Subtotal:1,326,326$
FY 2019 Proposed Supplemental -$
FY 2019 Proposed Operating Expenses 25,764,960$
Proposed Capital Expenses
Capital Carryover 198,921$
Recommended Capital Expenses 275,000$
FY 2019 Proposed Capital Expenses 473,921$
FY 2019 Proposed Budget 26,238,881$
EXECUTIVE SUMMARY
WATER & WASTEWATER
8
FY 2018 Budgeted Resources 15,651,791$
Less Use of Prior Year Reserves (2,026,439)$
FY 2018 Net Operating Revenues 13,625,352$
Proposed Changes in Revenue
Car Rental Taxes 1,170,413$
Interest Income 40,000$
Subtotal:1,210,413$
FY 2019 Proposed Operating Revenues 14,835,765$
FY 2018 Budgeted Expenses 12,967,568$
Less Capital Expenses (2,026,439)$
FY 2018 Net Operating Expenses 10,941,129$
Proposed Changes in Expenses
DFW Rebate 780,275$
Contingencies -$
Transfer to General Fund 130,046$
Transfer to Equipment Replacement 105,818$
Subtotal:1,016,139$
FY 2019 Proposed Operating Expenses 11,957,268$
Proposed Capital Expenses
Capital Carryover 381,339$
Recommended Capital Expenses 3,464,900$
FY 2019 Proposed Capital Expenses 3,846,239$
FY 2019 Proposed Budget 15,803,507$
EXECUTIVE SUMMARY
CAR RENTAL FUND
9
Beginning Balance, FY18 $12,449,468 $2,492,157 $2,116,376 $3,148,905
(per audit, FYE 2017)
FY18 Estimated Revenues 43,615,830 8,292,644 1,034,813 2,426,387
Total Available:56,065,298 10,784,801 3,151,189 5,575,292
FY18 Estimated Expenses (40,679,468)(8,151,422)(998,892)(1,925,283)
Proposed Budget Adjustment (3,268,911)0 0 0
Capital Expenses (2,123,178)0 (13,500)0
Total Projected Expenses:(46,071,557)(8,151,422)(1,012,392)(1,925,283)
Estimated Ending Balance FY18 9,993,741 2,633,379 2,138,797 3,650,009
FY19 Budgeted Revenues 42,138,677 7,559,893 1,079,938 2,008,842
Total Available:52,132,418 10,193,272 3,218,735 5,658,851
FY19 Budgeted Expenses (42,104,564)(7,514,893)(1,008,720)(1,326,500)
Capital Carryover (627,350)0 (298,000)0
Capital Expenses (1,867,508)0 (128,000)0
Total Projected Expenses:(44,599,422)(7,514,893)(1,434,720)(1,326,500)
Projected Ending Balance, FY19 7,532,996 2,678,379 1,784,015 4,332,351
Less: Designated Reserve (66,567)0 (200,000)0
Adjusted Ending Balance 7,466,429 2,678,379 1,584,015 4,332,351
Recommended Reserve Levels per Fiscal Policy:
6,921,298 2,676,744 600,000 4,332,351
Available for Supplemental:34,113 45,000 71,218 682,342
Available for Capital:511,018 (43,365)912,797 (682,342)
Total Available 545,131 1,635 984,015 0
Fund Balance Summary
Estimated FY2017-18 and Budgeted FY2018-19
General and Internal Service Funds
General Insurance &
Benefits
Risk Mgmt. &
Workers
Comp
Equipment
Replacement
10
Fund Balance Summary
Estimated FY2017-18 and Budgeted FY2018-19
Special Revenue Funds
Beginning Balance, FY18 $604,024 $242,557 $2,383,014 $1,294,807 $2,987,692
(per audit, FYE 2017)
FY18 Estimated Revenues 777,690 94,000 5,149,990 2,525,429 14,732,884
Total Available: 1,381,714 336,557 7,533,004 3,820,236 17,720,576
FY18 Estimated Expenses (772,821) (90,167) (4,246,179) (2,506,656) (10,941,129)
Proposed Budget Adjustment (72,000)0 0 0 (824,858)
Capital Expenses (219,355)0 (1,530,586)(168,885)(1,645,100)
Total Projected Expenses: (1,064,176)(90,167)(5,776,765)(2,675,541)(13,411,087)
Estimated Ending Balance FY18 317,538 246,390 1,756,239 1,144,695 4,309,489
FY19 Budgeted Revenues 869,690 94,000 5,495,559 2,683,915 14,835,765
Total Available: 1,187,228 340,390 7,251,798 3,828,610 19,145,254
FY19 Budgeted Expenses (843,868) (81,317) (4,442,163) (2,676,714) (11,957,268)
Capital Carryover 0 0 (937,324) (10,000) (381,339)
Capital Expenses (75,000)0 (1,107,552)(95,970)(3,464,900)
Total Projected Expenses: (918,868)(81,317)(6,487,039)(2,782,684)(15,803,507)
Projected Ending Balance, FY19 268,360 259,073 764,759 1,045,926 3,341,747
Less: Designated Reserve (66,950)0 0 0 0
Adjusted Ending Balance 201,410 259,073 764,759 1,045,926 3,341,747
Recommended Reserve Levels per Fiscal Policy:
138,718 13,367 730,219 440,008 2,000,000
Available for Supplemental:25,822 12,683 1,053,396 7,201 2,878,497
Available for Capital:36,870 233,023 (1,018,856)598,717 (1,536,750)
Total Available 62,692 245,706 34,540 605,918 1,341,747
Hotel/
Motel
EDC 1/2
Cent Sales
Tax
CCPD 1/4
Cent Sales
Tax
Car RentalJuvenile
Case
11
Fund Balance Summary
Estimated FY2017-18 and Budgeted FY2018-19
Special Revenue Funds (continued)
Beginning Balance, FY18 $508,958 $24,188 $291,923 $750,000 $311,955 $616,827 $43,833 $0
(per audit, FYE 2017)
FY18 Estimated Revenues 9,431 235,537 3,650 0 1,259,673 123,240 988,301 0
Total Available:518,389 259,725 295,573 750,000 1,571,628 740,067 1,032,134 0
FY18 Estimated Expenses (500)(235,537)(61,956)0 (965,350)(120,000)(988,302)0
Proposed Budget Adjustment 0 0 0 0 0 0 0 0
Capital Expenses 0 0 0 0 0 0 0 0
Total Projected Expenses:(500)(235,537)(61,956)0 (965,350)(120,000)(988,302)0
Estimated Ending Balance FY18 517,889 24,188 233,617 750,000 606,278 620,067 43,832 0
FY19 Budgeted Revenues 7,300 151,118 3,500 0 1,658,217 120,300 1,114,529 37,820
Total Available:525,189 175,306 237,117 750,000 2,264,495 740,367 1,158,361 37,820
FY19 Budgeted Expenses (500)(151,118)(61,506)0 (1,130,249)(120,000)(1,114,529)(37,820)
Capital Carryover (200,000)0 0 0 0 0 0 0
Capital Expenses 0 0 0 0 0 0 0 0
Total Projected Expenses:(200,500)(151,118)(61,506)0 (1,130,249)(120,000)(1,114,529)(37,820)
Projected Ending Balance, FY19 324,689 24,188 175,611 750,000 1,134,246 620,367 43,832 0
Less: Designated Reserve 0 0 0 (750,000)0 0 0 0
Adjusted Ending Balance 324,689 24,188 175,611 0 1,134,246 620,367 43,832 0
Recommended Reserve Levels per Fiscal Policy:
0 0 0 0 0 0 0 0
Available for Supplemental:6,800 0 (58,006)0 527,968 300 0 0
Available for Capital:317,889 24,188 233,617 0 606,278 620,067 43,832 0
Total Available 324,689 24,188 175,611 0 1,134,246 620,367 43,832 0
Grant Midtown
TIRZ
Glade
Parks
TIRZ
Police
Drug
Police
Seized
Assets
Glade
Parks PID
#1
Cable
PEG Fee
Midtown
PID
12
Beginning Balance, FY18 $6,392,221 $452,423 $344,177 $297,311 $16,441 $79,303 $106,333
(per audit, FYE 2017)
FY18 Estimated Revenues 24,557,515 1,282,836 811,162 714,651 80,000 4,399,687 1,368,834
Total Available:30,949,736 1,735,259 1,155,339 1,011,962 96,441 4,478,990 1,475,167
FY18 Estimated Expenses (24,158,832)(1,232,036)(807,617)(650,806)(79,500)(4,394,825)(1,219,742)
Proposed Budget Adjustment 0 0 0 (19,530)0 0 0
Capital Expenses (322,309)(17,800)(100,000)(56,743)0 0 (85,850)
Total Projected Expenses:(24,481,141)(1,249,836)(907,617)(727,079)(79,500)(4,394,825)(1,305,592)
Estimated Ending Balance FY18 6,468,595 485,423 247,722 284,883 16,941 84,165 169,575
FY19 Budgeted Revenues 25,797,210 1,309,899 814,000 716,030 80,000 4,636,280 1,281,100
Total Available:32,265,805 1,795,322 1,061,722 1,000,913 96,941 4,720,445 1,450,675
FY19 Budgeted Expenses (25,764,960)(1,309,899)(813,404)(670,481)(80,000)(4,620,972)(1,185,932)
Capital Carryover (198,921)(25,000)0 0 0 0 0
Capital Expenses (275,000)(56,500)(80,000)(83,840)0 0 (68,566)
Total Projected Expenses:(26,238,881)(1,391,399)(893,404)(754,321)(80,000)(4,620,972)(1,254,498)
Projected Ending Balance, FY19 6,026,924 403,923 168,318 246,592 16,941 99,473 196,177
Less: Designated Reserve 0 0 0 0 0 0 0
Adjusted Ending Balance 6,026,924 403,923 168,318 246,592 16,941 99,473 196,177
Recommended Reserve Levels per Fiscal Policy:
5,294,170 0 167,138 137,770 0 0 0
Available for Supplemental:32,250 0 596 45,549 0 15,308 95,168
Available for Capital:700,504 403,923 584 63,273 16,941 84,165 101,009
Total Available 732,754 403,923 1,180 108,822 16,941 99,473 196,177
Fund Balance Summary
Estimated FY2017-18 and Budgeted FY2018-19
Enterprise Funds
Water &
Wastewater
Service
Center
Drainage
Utility
System
Recreation
Classes
Arbor
Daze
Texas Star
Golf
Texas
Star
Sports
Complex
13
Fund Balance Summary
Estimated FY2017-18 and Budgeted FY2018-19
Debt Service Funds
Beginning Balance, FY18 $1,263,920 $134,575 $2,260 $91,913 $55,106
(per audit, FYE 2017)
FY18 Estimated Revenues 6,059,049 708,900 36,383 950,828 596,206
Total Available:7,322,969 843,475 38,643 1,042,741 651,312
FY18 Estimated Expenses (5,649,042)(706,300)(36,372)(949,992)(595,826)
Proposed Budget Adjustment (205,627)0 0 0 0
Total Projected Expenses:(5,854,669)(706,300)(36,372)(949,992)(595,826)
Estimated Ending Balance FY18 1,468,300 137,175 2,271 92,749 55,486
FY19 Budgeted Revenues 5,945,013 711,390 249,054 1,502,987 589,440
FY19 Budgeted Revenues 7,413,313 848,565 251,325 1,595,736 644,926
FY19 Budgeted Expenses (6,017,320)(708,830)(249,054)(1,502,987)(589,040)
Capital Carryover 0 0 0 0 0
Capital Expenses 0 0 0 0 0
Total Projected Expenses:(6,017,320)(708,830)(249,054)(1,502,987)(589,040)
Projected Ending Balance, FY19 1,395,993 139,735 2,271 92,749 55,886
Less: Designated Reserve (292,829)(41,250)0 0 0
Adjusted Ending Balance 1,103,164 98,485 2,271 92,749 55,886
Recommended Reserve Levels per Fiscal Policy:
344,074 0 0 0 0
Available for Supplemental:(72,307)2,560 0 0 400
Available for Capital:831,397 95,925 2,271 92,749 55,486
Total Available 759,090 98,485 2,271 92,749 55,886
Texas Star
Golf
Course
Debt
EDC 1/2
Cent Sales
Tax Debt
G.O.Debt
Service
Stars
Center Debt
Water &
Wastewater
Debt
14
15
Fund Balance Summary
Estimated FY2017-18 and Budgeted FY2018-19
Reserve Funds
Beginning Balance, FY18 1,000,000 $134,964 $999,725 $1,141,351 $2,101,245 $521,812 $1,067,487
(per audit, FYE 2017)
FY18 Estimated Revenues 0 50 0 41,015 1,786,880 26,700 252,500
Total Available:1,000,000 135,014 999,725 1,182,366 3,888,125 548,512 1,319,987
FY18 Estimated Expenses 0 (36,422)0 0 (307,787)0 (100,000)
Proposed Budget Adjustment 0 0 0 0 0 0 0
Capital Expenses 0 0 0 0 0 0 (100,000)
Total Projected Expenses:0 (36,422)0 0 (307,787)0 (200,000)
Estimated Ending Balance FY18 1,000,000 98,592 999,725 1,182,366 3,580,338 548,512 1,119,987
FY19 Budgeted Revenues 500,000 74,530 0 450,000 20,000 26,300 228,500
FY19 Budgeted Revenues 1,500,000 173,122 999,725 1,632,366 3,600,338 574,812 1,348,487
FY19 Budgeted Expenses 0 (46,522)0 0 (331,609)0 (100,000)
Capital Carryover 0 0 0 0 0 0 0
Capital Expenses 0 0 0 0 (450,000)0 (115,000)
Total Projected Expenses:0 (46,522)0 0 (781,609)0 (215,000)
Projected Ending Balance, FY19 1,500,000 126,600 999,725 1,632,366 2,818,729 574,812 1,133,487
Less: Designated Reserve (1,500,000)(126,600)(999,725)(1,619,065)0 0 (523,436)
Adjusted Ending Balance 0 0 0 13,301 2,818,729 574,812 610,051
Recommended Reserve Levels per Fiscal Policy:
0 0 0 0 0 243,685 949,515
Available for Supplemental:500,000 28,008 0 450,000 (311,609)26,300 128,500
Available for Capital:(500,000)(28,008)0 (436,699)3,130,338 304,827 (467,964)
Total Available 0 0 0 13,301 2,818,729 331,127 (339,464)
General
Emergency /
Contingency
Reserves
EDC 1/2 Cent
Sales Tax
Debt
Reserve
Water &
Wastewater
Debt &
Emergency
Reserve
Texas Star
Golf Course
Reserve
Water &
Wastewater
Rate
Stabilization
Reserve
Texas Star
Sports
Complex
Reserve
Midtown
Bond
Reserve
16
Budgeted FY2017-2018 Proposed FY2018-2019
Fund Revenue
Use of
Reserves Revenue
Use of
Reserves
General 41,225,618$ 2,750,528$ 42,138,677$ 2,494,858$
Hotel/Motel 924,450$ 219,355$ 869,690$ 75,000$
Juvenile Case 91,800$ -$ 94,000$ -$
EDC ½¢ Sales Tax 5,546,154$ 2,367,910$ 5,495,559$ 2,044,876$
CCPD ¼¢ Sales Tax 2,738,659$ 188,282$ 2,683,915$ 105,970$
Police Seized Assets Fund 1,250$ 60,706$ 3,500$ 58,006$
Police Drug Fund 1,400$ 200,000$ 7,300$ 200,000$
Grant Fund 235,537$ -$ 151,118$ -$
Car Rental 13,625,352$ 2,026,439$ 14,835,765$ 3,846,239$
Glade Parks PID -$ -$ -$ -$
Glade Parks TIRZ 1,362,650$ -$ 1,658,217$ -$
Cable PEG Fund 130,400$ -$ 120,300$ -$
Midtown PID 988,302$ -$ 1,114,529$ -$
Midtown TIRZ -$ -$ 37,820$ -$
Water & Wastewater 24,456,870$ 521,230$ 25,797,210$ 473,921$
Service Center 1,284,986$ 42,800$ 1,309,899$ 81,500$
Drainage Utility 810,212$ 100,000$ 814,000$ 80,000$
Recreation Classes 679,430$ 56,743$ 716,030$ 83,840$
Arbor Daze 80,000$ -$ 80,000$ -$
Texas Star Golf Course (TSGC)4,540,896$ -$ 4,636,280$ -$
Texas Star Sports Complex (TSSC)1,338,600$ 85,850$ 1,281,100$ 68,566$
Equip. Replacement 2,399,920$ -$ 2,008,842$ -$
Insurance 8,219,059$ 100,000$ 7,559,893$ -$
Risk/WC 1,019,938$ 311,500$ 1,079,938$ 426,000$
General Obligation Debt 5,907,923$ -$ 5,945,013$ 72,307$
Star Center Debt 706,300$ -$ 711,390$ -$
EDC Debt 36,372$ -$ 249,054$ -$
Water & Wastewater Debt 1,195,689$ -$ 1,502,987$ -$
TSGC Debt 595,826$ -$ 589,440$ -$
TOTAL 120,143,593$ 9,031,343$ 123,491,466$ 10,111,083$
Schedule includes operating and debt funds and excludes CIP and reserve funds.
Where Does The Money Come From?
General
34%
EDC
5%
CCPD
2%Car Rental
12%
W&WW
21%
Golf
4%
Insurance
6%
Risk/WC
1%
Debt
7%
Other
8%
FY2018-2019
17
Budgeted FY2017-2018 Proposed FY2018-2019
Fund
Operating
Expenses
Capital
Expenses
Operating
Expenses
Capital
Expenses
General 41,217,125$ 2,750,528$ 42,104,564$ 2,494,858$
Hotel/Motel 772,821$ 219,355$ 843,868$ 75,000$
Juvenile Case 90,167$ -$ 81,317$ -$
EDC ½¢ Sales Tax 4,246,179$ 2,367,910$ 4,442,163$ 2,044,876$
CCPD ¼¢ Sales Tax 2,719,514$ 188,282$ 2,676,714$ 105,970$
Police Seized Assets Fund 61,956$ -$ 61,506$ -$
Police Drug Fund 500$ 200,000$ 500$ 200,000$
Grant Fund 235,537$ -$ 151,118$ -$
Car Rental 10,941,129$ 2,026,439$ 11,957,268$ 3,846,239$
Glade Parks PID -$ -$ -$ -$
Glade Parks TIRZ 965,350$ -$ 1,130,249$ -$
Cable PEG Fund 120,000$ -$ 120,000$ -$
Midtown PID 988,302$ -$ 1,114,529$ -$
Midtown TIRZ -$ -$ 37,820$ -$
Water & Wastewater 24,438,634$ 521,230$ 25,764,960$ 473,921$
Service Center 1,284,986$ 42,800$ 1,309,899$ 81,500$
Drainage Utility 807,617$ 100,000$ 813,404$ 80,000$
Recreation Classes 650,806$ 56,743$ 670,481$ 83,840$
Arbor Daze 79,500$ -$ 80,000$ -$
Texas Star Golf Course (TSGC)4,518,975$ -$ 4,620,972$ -$
Texas Star Sports Complex (TSSC)1,236,204$ 85,850$ 1,185,932$ 68,566$
Equip. Replacement 1,935,783$ -$ 1,326,500$ -$
Insurance 8,151,422$ 100,000$ 7,514,893$ -$
Risk/WC 998,892$ 311,500$ 1,008,720$ 426,000$
General Obligation Debt 5,649,042$ -$ 6,017,320$ -$
Star Center Debt 706,300$ -$ 708,830$ -$
EDC Debt 36,372$ -$ 249,054$ -$
Water & Wastewater Debt 1,195,689$ -$ 1,502,987$ -$
TSGC Debt 595,826$ -$ 589,040$ -$
TOTAL 114,644,628$ 8,970,637$ 118,084,608$ 9,980,770$
Schedule includes operating and debt funds and exlcudes CIP and reserve funds.
Where Does The Money Go?
General
36%
EDC
4%CCPD
2%
Car Rental
10%
W&WW
22%
Golf
4%
Insurance
6%
Risk/WC
1%
Debt
8%Other
7%
FY2018-2019
18
19
General Fund Revenues
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Revenues FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Property Taxes 12,274,326$ 13,639,048$ 13,590,183$ 15,155,605$ 1,516,557$ 11%
Prior Year Property Taxes 47,690$ 30,000$ 25,000$ 30,000$ -$ 0%
Penalties & Interest 68,615$ 65,000$ 60,000$ 65,000$ -$ 0%
Sales Tax 10,435,753$ 10,805,859$ 9,985,426$ 10,487,214$ (318,645)$ (3%)
Additional Sales Tax 2,658,227$ 2,771,302$ 2,552,249$ 2,706,739$ (64,563)$ (2%)
Mixed Drink Tax 128,252$ 145,000$ 150,000$ 171,075$ 26,075$ 18%
Electric Franchise 1,633,066$ 1,683,432$ 1,683,432$ 1,700,266$ 16,834$ 1%
Gas Franchise 384,230$ 380,000$ 427,604$ 430,000$ 50,000$ 13%
Telephone Franchise 282,336$ 309,000$ 275,500$ 268,000$ (41,000)$ (13%)
Sanitation Service 232,445$ 232,800$ 248,185$ 252,000$ 19,200$ 8%
Recycling Franchise Fee 19,585$ 19,200$ 20,225$ 20,225$ 1,025$ 5%
Cable Franchise Fee 623,174$ 658,000$ 583,000$ 580,000$ (78,000)$ (12%)
W&WW Franchise Tax 1,155,834$ 1,222,844$ 1,229,236$ 1,298,677$ 75,833$ 6%
Other Permits 26,613$ 25,000$ 26,330$ 26,000$ 1,000$ 4%
Health Permits 72,050$ 70,000$ 70,185$ 70,000$ -$ 0%
Fire Permits 84,448$ 69,500$ 106,275$ 90,000$ 20,500$ 29%
Contractor Regulatory License 67,200$ 62,000$ 62,000$ 65,000$ 3,000$ 5%
Minimum Housing 101,623$ 100,000$ 79,015$ 79,015$ (20,985)$ (21%)
Misc. Permits and Fees 43,382$ 44,000$ 45,145$ 45,000$ 1,000$ 2%
Building Permits 1,624,178$ 500,000$ 1,000,000$ 300,000$ (200,000)$ (40%)
Swimming Pools/Concessions 233,553$ 265,000$ 226,955$ 230,000$ (35,000)$ (13%)
Auto Theft Task Force Grant 85,616$ 87,506$ 93,210$ 95,000$ 7,494$ 9%
School Resource Officers 316,933$ 323,272$ 323,272$ 325,000$ 1,728$ 1%
Municipal Court 2,582,580$ 2,650,846$ 2,490,941$ 2,513,980$ (136,866)$ (5%)
Library Fees 30,395$ 29,835$ 28,725$ 20,100$ (9,735)$ (33%)
Ambulance Fees 1,043,748$ 1,150,000$ 1,018,000$ 1,010,000$ (140,000)$ (12%)
Alarm Revenue 118,825$ 130,000$ 95,000$ 130,000$ -$ 0%
Jail Revenue 302,115$ 210,000$ 160,000$ 200,000$ (10,000)$ (5%)
Interest Income 140,239$ 140,000$ 163,910$ 170,000$ 30,000$ 21%
Miscellaneous 164,815$ 108,778$ 124,411$ 105,174$ (3,604)$ (3%)
Tower Lease 465,998$ 511,400$ 490,828$ 505,570$ (5,830)$ (1%)
Betterment/Contributions 15,452$ 15,500$ 15,290$ 15,000$ (500)$ (3%)
Issuance of Debt 249,370$ -$ 3,268,911$ -$ -$ 0%
Transfers 2,771,596$ 2,771,496$ 2,897,387$ 2,979,037$ 207,541$ 7%
TOTAL REVENUES 40,484,262$ 41,225,618$ 43,615,830$ 42,138,677$ 913,059$ 2%
Use of Reserves -$ 2,750,528$ 2,455,727$ 2,494,858$ (255,670)$ (9%)
TOTAL RESOURCES 40,484,262$ 43,976,146$ 46,071,557$ 44,633,535$ 657,389$ 1%
Sales & Uses Taxes
32%
Licenses/Permits
2%
Franchise Fees
11%
Fines & Fees
10%Interest
0%
Transfers
7%
Miscellaneous
2%
Property Taxes
36%
FY2018-2019
20
TAX RATE SCENARIOS
As Computed from July 2018 Certified Tax Roll
Fiscal Year 2018-19
Fiscal Year Revenue at Revenue at Revenue at
2017-18 Effective Tax Rate Proposed Rate Rollback Rate
Total Tax Rate 0.462500 0.434906 0.462500 0.463482
Debt Tax Rate 0.101444 0.090790 0.090790 0.090790
M & O Tax Rate 0.361056 0.344116 0.371710 0.372692
Assessed Valuation (a)$4,001,295,340 $4,415,713,775 $4,415,713,775 $4,415,713,775
Adj. Net Taxable Value Assessed (b)$3,629,365,224 $3,953,691,076 $3,953,691,076 $3,953,691,076
TIF Increment Value (c)113,256,202 149,223,532 149,223,532 149,223,532
Total Debt $5,441,881 $6,426,150 $6,426,150 $6,426,150
Debt Paid by other Sources ($1,760,106)($2,836,566)($2,836,566)($2,836,566)
Taxable Debt Service $3,681,775 $3,589,584 $3,589,584 $3,589,584
Debt Revenue $3,681,773 $3,589,556 $3,589,556 $3,589,556
Prior Year Debt Revenue $3,251,160 $3,681,773 $3,681,773 $3,681,773
Increase (Decrease) in Debt Revenue $430,614 ($92,217)($92,217)($92,217)
M&O Revenue - General Fund $12,907,480 $13,265,151 $14,328,858 $14,366,713
Ceiling Revenues $731,568 $813,935 $826,747 $827,175
Total General Fund Tax Revenue $13,639,048 $14,079,086 $15,155,605 $15,193,888
Prior Year M&O Revenue $12,340,137 $13,639,048 $13,639,048 $13,639,048
Increase (Decrease) in M&O Revenue $1,298,911 $440,038 $1,516,557 $1,554,840
Total Increase in Tax Revenue $1,729,525 $347,821 $1,424,340 $1,462,623
NOTES:
(c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($198,964,709 @ 75% = $149,223,532).
Note: Under these circumstances each penny of tax equals approximately $385,485 ($3,953,691,076*.01*.975/100 = $385,485).
M&O Revenues are at a collection rate of approximately 97.5%. Debt Revenues are at 100% collections.
M&O = Maintenance and Operations
(a) Assessed Valuation is the Net Taxable Value from T.A.D. plus minimum value of ARB and estimate of incomplete property.
(b)Adj.Net Taxable Value Assessed =Assessed Value less TIF increment $149,223,532 and authorized ceiling Over 65 $291,950,368 and
Disabled Persons $20,848,799.
21
General Fund Expenditures
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
City Council 14,980$ 40,680$ 40,680$ 40,680$ -$ 0%
City Administration 574,838$ 596,912$ 593,212$ 604,731$ 7,819$ 1%
City Secretary 355,690$ 412,918$ 405,828$ 432,205$ 19,287$ 5%
Communications/Marketing 13,489$ 23,475$ 16,725$ 16,725$ (6,750)$ (29%)
Total - City Administration 958,997$ 1,073,985$ 1,056,445$ 1,094,341$ 20,356$ 2%
Finance/Budget 225,151$ 240,938$ 240,513$ 248,954$ 8,016$ 3%
Municipal Court 699,822$ 808,974$ 799,444$ 848,515$ 39,541$ 5%
Accounting 341,077$ 469,965$ 380,139$ 434,131$ (35,834)$ (8%)
Purchasing 91,641$ 95,286$ 73,717$ 103,457$ 8,171$ 9%
Total - Finance 1,357,691$ 1,615,163$ 1,493,813$ 1,635,057$ 19,894$ 1%
Emergency Management 40,675$ 50,775$ 40,775$ 56,770$ 5,995$ 12%
Police Code Compliance 1,566,648$ 1,703,150$ 1,691,468$ 1,754,218$ 51,068$ 3%
Police Administration 1,020,744$ 1,068,297$ 1,051,434$ 1,100,434$ 32,137$ 3%
Police Patrol 5,239,569$ 5,852,113$ 5,817,982$ 5,880,980$ 28,867$ 0%
Police CID 1,714,247$ 1,795,160$ 1,784,467$ 1,745,815$ (49,345)$ (3%)
Police Service 1,929,777$ 2,281,586$ 2,239,838$ 2,301,329$ 19,743$ 1%
Police Detention 1,507,558$ 1,569,978$ 1,545,278$ 1,633,638$ 63,660$ 4%
Total-Police 13,019,218$ 14,321,059$ 14,171,242$ 14,473,184$ 152,125$ 1%
Fire Marshal/Education 583,052$ 614,337$ 615,587$ 647,537$ 33,200$ 5%
Fire Administration 524,205$ 553,477$ 551,977$ 555,136$ 1,659$ 0%
EMS/Suppression 8,772,335$ 9,254,148$ 9,230,148$ 9,319,870$ 65,722$ 1%
Total-Fire 9,879,592$ 10,421,962$ 10,397,712$ 10,522,543$ 100,581$ 1%
Information Services 306,587$ 352,956$ 347,456$ 682,820$ 329,864$ 93%
Human Resources 379,054$ 449,397$ 433,757$ 437,783$ (11,614)$ (3%)
Facility Maintenance 1,016,191$ 1,044,176$ 968,436$ 1,095,480$ 51,304$ 5%
Library 751,803$ 793,773$ 788,692$ 807,535$ 13,762$ 2%
Total - Administrative Services 2,453,635$ 2,640,302$ 2,538,341$ 3,023,618$ 383,316$ 15%
Planning & Development 305,928$ 325,492$ 317,613$ 321,777$ (3,715)$ (1%)
Inspection Services 364,872$ 395,007$ 392,227$ 395,426$ 419$ 0%
Total-Development 670,800$ 720,499$ 709,840$ 717,203$ (3,296)$ (0%)
Recreation 600,346$ 725,351$ 714,395$ 722,417$ (2,934)$ (0%)
Parks 1,286,136$ 1,457,924$ 1,411,623$ 1,424,511$ (33,413)$ (2%)
Swimming Pools 137,329$ 163,460$ 156,460$ 156,460$ (7,000)$ (4%)
Senior Center 247,366$ 278,107$ 270,355$ 283,240$ 5,133$ 2%
Recreation Admin.70,635$ 79,162$ 79,162$ 82,723$ 3,561$ 4%
Total-Parks & Comm Srvcs 2,341,812$ 2,704,004$ 2,631,995$ 2,669,351$ (34,653)$ (1%)
Street Maintenance 1,761,557$ 1,955,713$ 1,937,722$ 2,354,700$ 398,987$ 20%
Animal Control 276,924$ 315,937$ 287,937$ 307,551$ (8,386)$ (3%)
City Engineer 51,556$ 122,735$ 82,735$ 79,324$ (43,411)$ (35%)
Total - Public Works 2,090,037$ 2,394,385$ 2,308,394$ 2,741,575$ 347,190$ 15%
Legal Services 133,857$ 175,000$ 160,000$ 175,000$ -$ 0%
Non-Departmental 5,052,777$ 5,137,266$ 8,467,097$ 5,037,692$ (99,574)$ (2%)
Betterment 23,794$ 13,500$ 13,500$ 15,000$ 1,500$ 11%
Total - Non-Depart.5,210,428$ 5,325,766$ 8,640,597$ 5,227,692$ (98,074)$ (2%)
Total Operating Expenses 37,982,210$ 41,217,125$ 43,948,379$ 42,104,564$ 887,439$ 2%
Capital Expenses 1,296,054$ 2,750,528$ 2,123,178$ 2,494,858$ (255,670)$ (9%)
Total Expenses 39,278,264$ 43,967,653$ 46,071,557$ 44,599,422$ 631,769$ 1%
City Admin
2%
Police
32%
Fire
23%
Development
2%
Non-Depart
12%
Admin Srvcs
7%
Finance
4%
Public Works
6%
PACS
6%Capital
6%FY2018-2019
22
Water & Wastewater Revenues
Proposed FY18 Budget to
Water & Wastewater Actual Budget Estimated Budget FY19 Proposed
Revenues FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Interest Income(1)63,125$ 30,000$ 60,000$ 75,000$ 45,000$ 150%
Sanitation 243,528$ 218,400$ 224,045$ 224,045$ 5,645$ 3%
Water Service 12,517,495$ 13,532,489$ 13,532,489$ 14,267,612$ 735,123$ 5%
Wastewater Service 8,386,398$ 9,085,715$ 9,085,715$ 9,548,020$ 462,305$ 5%
Reclaimed Water Service 511,593$ 475,984$ 475,984$ 563,251$ 87,267$ 18%
New Meters(1)77,862$ 55,000$ 60,000$ 55,000$ -$ 0%
Reconnect Fees(1)237,128$ 230,000$ 235,000$ 235,000$ 5,000$ 2%
Inspection Fees(1)393,976$ 150,000$ 200,000$ 150,000$ -$ 0%
Miscellaneous(1)55,406$ 35,000$ 40,000$ 35,000$ -$ 0%
Penalties 239,864$ 230,000$ 230,000$ 230,000$ -$ 0%
Initiations/Transfer Fees(1)32,495$ 30,000$ 30,000$ 30,000$ -$ 0%
Recycling Fees 371,578$ 384,282$ 384,282$ 384,282$ -$ 0%
Use of Rate Stabilization 210,840$ 266,772$ 266,772$ 266,609$ (163)$ (0%)
Rate Stabilization Rebate (210,840)$ (266,772)$ (266,772)$ (266,609)$ 163$ (0%)
TOTAL REVENUES 23,130,448$ 24,456,870$ 24,557,515$ 25,797,210$ 1,340,340$ 5%
Use of Reserves -$ 521,230$ -$ 473,921$ (47,309)$ (9%)
TOTAL RESOURCES 23,130,448$ 24,978,100$ 24,557,515$ 26,271,131$ 1,293,031$ 5%
(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 expected increases and
decreases in service fee collections within the past year. The Water and Wastewater revenues are generated
primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues
fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall.
Sanitation
1%
Recycling
2%
Other (1)
2%
Water
55%
Reclaimed Water
2%
Penalties
1%
Wastewater
37%
FY2018-2019
23
Water & Wastewater Expenditures
Proposed FY18 Budget to
Water & Wastewater Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Water Office 449,344$ 474,981$ 474,981$ 476,243$ 1,262$ 0%
Total-Finance 449,344$ 474,981$ 474,981$ 476,243$ 1,262$ 0%
City Engineer 298,682$ 364,501$ 364,501$ 369,821$ 5,320$ 1%
Water Production 7,678,566$ 7,961,337$ 7,956,337$ 8,446,471$ 485,134$ 6%
Water Distribution 976,728$ 1,089,964$ 1,089,964$ 1,177,137$ 87,173$ 8%
Wastewater Treatment 3,781,276$ 4,542,215$ 4,543,515$ 4,884,966$ 342,751$ 8%
Meter Reading 63,344$ 68,847$ 68,847$ 70,396$ 1,549$ 2%
Total-Public Works 12,798,596$ 14,026,864$ 14,023,164$ 14,948,791$ 921,927$ 7%
Recycling 25,058$ 41,300$ 41,300$ 41,300$ -$ 0%
GIS/Information Services 570,333$ 632,601$ 632,601$ 684,857$ 52,256$ 8%
Legal Services 64,596$ 85,000$ 85,000$ 85,000$ -$ 0%
Non-Departmental 8,309,044$ 9,177,888$ 8,901,786$ 9,528,769$ 350,881$ 4%
Total-Non Departmental 8,969,031$ 9,936,789$ 9,660,687$ 10,339,926$ 403,137$ 4%
Total Operating Expenses 22,216,971$ 24,438,634$ 24,158,832$ 25,764,960$ 1,326,326$ 5%
Capital Expenses 13,257$ 521,230$ 322,309$ 473,921$ (47,309)$ (9%)
Total Expenses 22,230,228$ 24,959,864$ 24,481,141$ 26,238,881$ 1,279,017$ 5%
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 expected
increases and decreases in costs within the past year. These expenditures account for the cost associated with the
acquisition, operation and maintenance of a municipal water and wastewater utility system.
Finance
2%
Public Works
2%
Water Production
32%
Water Distribution
4%
Wastewater Treatment
19%
GIS
2%
Capital
2%
Non-Depart.
37%FY2018-2019
24
All Other Enterprise Operating Funds
Proposed FY18 Budget to
Enterprise Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Service Center Fund:
Revenues 1,317,509$ 1,284,986$ 1,282,836$ 1,309,899$ 24,913$ 2%
Operating Expenses 1,110,299$ 1,284,986$ 1,232,036$ 1,309,899$ 24,913$ 2%
Use of Reserves -$ 42,800$ -$ 81,500$ 38,700$ 90%
Capital Expenses 39,532$ 42,800$ 17,800$ 81,500$ 38,700$ 90%
Drainage Utility System:
Revenues 731,978$ 810,212$ 811,162$ 814,000$ 3,788$ 0%
Operating Expenses 649,748$ 807,617$ 807,617$ 813,404$ 5,787$ 1%
Use of Reserves -$ 100,000$ 96,455$ 80,000$ (20,000)$ (20%)
Capital Expenses 75,000$ 100,000$ 100,000$ 80,000$ (20,000)$ (20%)
Recreation Classes:
Revenues 734,589$ 679,430$ 714,651$ 716,030$ 36,600$ 5%
Operating Expenses 700,183$ 650,806$ 670,336$ 670,481$ 19,675$ 3%
Use of Reserves -$ 56,743$ 12,428$ 83,840$ 27,097$ 48%
Capital Expenses 25,829$ 56,743$ 56,743$ 83,840$ 27,097$ 48%
Arbor Daze:
Revenues 66,275$ 80,000$ 80,000$ 80,000$ -$ 0%
Operating Expenses 66,274$ 79,500$ 79,500$ 80,000$ 500$ 1%
Use of Reserves -$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
Texas Star Golf Course:
Revenues 4,335,978$ 4,540,896$ 4,399,687$ 4,636,280$ 95,384$ 2%
Operating Expenses 4,415,419$ 4,518,975$ 4,394,825$ 4,620,972$ 101,997$ 2%
Use of Reserves 79,441$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
Texas Star Sports Complex:
Revenues 1,351,259$ 1,338,600$ 1,368,834$ 1,281,100$ (57,500)$ (4%)
Operating Expenses 1,242,598$ 1,236,204$ 1,219,742$ 1,185,932$ (50,272)$ (4%)
Use of Reserves -$ 85,850$ -$ 68,566$ (17,284)$ (20%)
Capital Expenses 49,985$ 85,850$ 85,850$ 68,566$ (17,284)$ (20%)
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.
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.
25
Special Revenue Operating Funds
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Hotel/Motel:
Revenues 802,874$ 924,450$ 777,690$ 869,690$ (54,760)$ (6%)
Operating Expenses 656,361$ 772,821$ 772,821$ 843,868$ 71,047$ 9%
Use of Reserves -$219,355$ 286,486$ 75,000$ (144,355)$ (66%)
Capital Expenses 5,606$ 219,355$ 291,355$ 75,000$ (144,355)$ (66%)
Juvenile Case:
Revenues 91,734$ 91,800$ 94,000$ 94,000$ 2,200$ 2%
Operating Expenses 62,563$ 90,167$ 90,167$ 81,317$ (8,850)$ (10%)
Use of Excess Reserves -$-$ -$-$-$ 0%
Capital Expenses -$-$ -$-$-$ 0%
EDC ½¢ Sales Tax:
Revenues 5,331,415$ 5,546,154$ 5,149,990$ 5,495,559$ (50,595)$ (1%)
Operating Expenses 3,693,719$ 4,246,179$ 4,246,179$ 4,442,163$ 195,984$ 5%
Use of Reserves 677,278$ 2,367,910$ 626,775$ 2,044,876$ (323,034)$ (14%)
Capital Expenses 2,314,974$ 2,367,910$ 1,530,586$ 2,044,876$ (323,034)$ (14%)
CCPD ¼¢ Sales Tax:
Revenues 2,678,584$ 2,738,659$ 2,525,429$ 2,683,915$ (54,744)$ (2%)
Operating Expenses 2,453,484$ 2,719,514$ 2,506,656$ 2,676,714$ (42,800)$ (2%)
Use of Reserves 45,972$ 188,282$ 150,112$ 105,970$ (82,312)$ (44%)
Capital Expenses 271,072$ 188,282$ 168,885$ 105,970$ (82,312)$ (44%)
Police Seized Assets Fund:
Revenues 2,445$ 1,250$ 3,650$ 3,500$ 2,250$ 180%
Operating Expenses 99,634$ 61,956$ 61,956$ 61,506$ (450)$ (1%)
Use of Reserves 130,864$ 60,706$ 58,306$ 58,006$ (2,700)$ (4%)
Capital Expenses 33,675$ -$ -$-$-$ 0%
Police Drug Fund:
Revenues 19,077$ 1,400$ 9,431$ 7,300$ 5,900$ 421%
Operating Expenses 9,381$ 500$ 500$ 500$ -$ 0%
Use of Reserves -$200,000$ -$200,000$ -$ 0%
Capital Expenses -$200,000$ -$200,000$ -$ 0%
Grant Fund:
Revenues 281,032$ 235,537$ 235,537$ 151,118$ (84,419)$ (36%)
Operating Expenses 276,299$ 235,537$ 235,537$ 151,118$ (84,419)$ (36%)
Use of Reserves -$-$ -$-$-$ 0%
Capital Expenses -$-$ -$-$-$ 0%
Car Rental Tax:
Revenues 14,458,792$ 13,625,352$ 14,732,884$ 14,835,765$ 1,210,413$ 9%
Operating Expenses 11,758,682$ 10,941,129$ 11,765,987$ 11,957,268$ 1,016,139$ 9%
Use of Reserves -$ 2,026,439$ -$3,846,239$ 1,819,800$ 90%
Capital Expenses 2,490,306$ 2,026,439$ 1,645,100$ 3,846,239$ 1,819,800$ 90%
Glade Parks TIRZ:
Revenues 966,338$ 1,362,650$ 1,259,673$ 1,658,217$ 295,567$ 22%
Operating Expenses 779,744$ 965,350$ 965,350$ 1,130,249$ 164,899$ 17%
Use of Reserves -$-$ -$-$-$ 0%
Capital Expenses -$-$ -$-$-$ 0%
Cable PEG Fund:
Revenues 128,244$ 130,400$ 123,240$ 120,300$ (10,100)$ (8%)
Operating Expenses 36,868$ 120,000$ 120,000$ 120,000$ -$ 0%
Use of Reserves -$-$ -$-$-$ 0%
Capital Expenses -$-$ -$-$-$ 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.
26
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Midtown PID:
Revenues 607,588$ 988,302$ 988,301$ 1,114,529$ 126,227$ 13%
Operating Expenses 598,755$ 988,302$ 988,302$ 1,114,529$ 126,227$ 13%
Use of Reserves -$ -$ 1$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
Midtown TIRZ:
Revenues -$ -$ -$ 37,820$ 37,820$ 0%
Operating Expenses -$ -$ -$ 37,820$ 37,820$ 0%
Use of Reserves -$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated to the
promotion of tourism and the convention and hotel industry.
Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular
purposes.
The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel
and operating costs required to process juvenile cases.
The Euless Development Corporation (EDC)½¢Sales Tax Fund is used to account for the ½¢sales tax revenues.
Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless.
The Cable Public Educational and Governmental (PEG)Fund is used to account for a 1% fee collected from cable
channel providers for expansion of the City's public, educational, and governmental channel.
The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to
police expenditures.
The Glade Parks Public Improvement District (PID)Fund is used to account for assessments levied upon properties
within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements
within the district.The district will only assess property owners for the portion of the debt payment not covered with
resources from the Glade Parks TIRZ.
The 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.
Grant Fund is used to account for grant funds and other restricted revenues received by the City.Expenses must be
spent in accordance with the grant provisions.
The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses
may be dedicated to operations, debt avoidance/reduction and capital expenditures. These revenues are shared
equally between the cities of Dallas, Fort Worth, and Euless.
The Glade Parks Tax Increment Reinvestment Zone (TIRZ)Fund is used to account for new revenues generated
from increased values of properties located within the Zone, based on the percentage pledged by each participating
taxing entity. Expenses are incurred for the repayment of the related infrastructure cost.
The Midtown Public Improvement District (PID)Fund is used to account for assessments levied upon properties
within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements
within the district.
The Midtown Tax Increment Reinvestment Zone (TIRZ)Fund is used to account for new revenues generated from
increased values of properties located within the Zone, based on the percentage pledged by each participating taxing
entity. Expenses are incurred for the repayment of the related infrastructure cost.
27
Internal Service Operating Funds
Proposed FY18 Budget to
Internal Service Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Equipment Replacement:
Revenue 3,390,670$ 2,399,920$ 2,426,387$ 2,008,842$ (391,078)$ (16%)
Operating Expenses 3,474,784$ 1,935,783$ 1,925,283$ 1,326,500$ (609,283)$ (31%)
Use of Excess Reserves 84,114$ -$ -$ -$ -$ -
Insurance:
Revenue 6,882,873$ 8,219,059$ 8,292,644$ 7,559,893$ (659,166)$ (8%)
Operating Expenses 7,157,766$ 8,151,422$ 8,151,422$ 7,514,893$ (636,529)$ (8%)
Use of Reserves 274,893$ 100,000$ -$ -$ (100,000)$ (100%)
Capital Expenses -$ 100,000$ -$ -$ (100,000)$ (100%)
Risk/WC Management:
Revenue 967,478$ 1,019,938$ 1,034,813$ 1,079,938$ 60,000$ 6%
Operating Expenses 844,032$ 998,892$ 998,892$ 1,008,720$ 9,828$ 1%
Use of Reserves -$ 311,500$ -$ 426,000$ 114,500$ 37%
Capital Expenses -$ 311,500$ 13,500$ 426,000$ 114,500$ 37%
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/Workers'Compensation Fund is used to account for the program(s) used for worker's compensation,
general liability, and property claims.
28
Debt Service Operating Funds
Proposed FY18 Budget to
Debt Service Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
General Obligation Debt
Revenues 4,949,162$ 5,907,923$ 6,059,049$ 5,945,013$ 37,090$ 1%
Operating Expenses 5,856,790$ 5,649,042$ 5,854,669$ 6,017,320$ 368,278$ 7%
Use of Reserves 907,628$ -$ -$ 72,307$ 72,307$ 0%
Star Center Debt
Revenues 712,057$ 706,300$ 708,900$ 711,390$ 5,090$ 1%
Operating Expenses 711,955$ 706,300$ 706,300$ 708,830$ 2,530$ 0%
Use of Reserves -$ -$ -$ -$-$ 0%
EDC Debt Service
Revenues 47,115$ 36,372$ 36,383$ 249,054$ 212,682$ 585%
Operating Expenses 47,016$ 36,372$ 36,372$ 249,054$ 212,682$ 585%
Use of Reserves -$ -$ -$ -$-$ 0%
Water & Wastewater Debt
Revenues 944,200$ 1,195,689$ 950,828$ 1,502,987$ 307,298$ 26%
Operating Expenses 944,100$ 1,195,689$ 949,992$ 1,502,987$ 307,298$ 26%
Use of Reserves -$ -$ -$ -$-$ 0%
Texas Star Golf Course Debt
Revenues 590,267$ 595,826$ 596,206$ 589,440$ (6,386)$ (1%)
Operating Expenses 590,075$ 595,826$ 595,826$ 589,040$ (6,786)$ (1%)
Use of Reserves -$ -$ -$ -$-$ 0%
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 Center. Expenses are
dedicated to annual debt service requirements.
The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a 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 and operating 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 General Obligation Debt Service Fund is used to account for the collection of a continuing ad valorem tax levied by the
City.Expenses are dedicated to the payment of principal and interest on General Obligation Bonds, General Obligation
Refunding Bonds, and Certificates of Obligation.
The 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.
29
FY 16/17 FY 17/18 FY 17/18 FY 18/19
ACTUAL BUDGETED ESTIMATED BUDGETED
CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50
CITY SECRETARY 3.50 3.50 3.50 3.50
INFORMATION SERVICES 1.00 1.00 1.00 1.00
FACILITY MAINTENANCE 3.50 1 4.00 4.00 4.00
LIBRARY 9.00 9.00 9.00 9.00
Total City Administration 20.50 21.00 21.00 21.00
FINANCE/BUDGET 2.00 2.00 2.00 2.00
COURTS 7.75 7.75 7.75 7.75
ACCOUNTING 3.50 2 4.00 4.00 4.00
HUMAN RESOURCES 3.50 3.50 3.50 3.50
PURCHASING 1.00 1.00 1.00 1.00
Total Finance/HR Department 17.75 18.25 18.25 18.25
PD CODE 15.00 15.00 15.00 15.00
PD ADMINISTRATION 6.00 6.00 6.00 6.00
PD PATROL 44.00 1 45.00 45.00 45.00
PD INVESTIGATION 13.00 13.00 13.00 13.00
PD SERVICE 21.00 2 22.00 22.00 22.00
PD DETENTION 17.00 17.00 17.00 17.00
Total Police Department 116.00 118.00 118.00 118.00
FIRE MARSHAL 4.00 4.00 4.00 4.00
FD ADMINISTRATION 4.00 4.00 4.00 4.00
FD PARAMEDIC 67.00 67.00 67.00 67.00
Total Fire Department 75.00 75.00 75.00 75.00
PLANNING 3.00 1 2.50 2.50 2.50
INSPECTIONS SERVICES 4.00 4.00 4.00 4.00
Total Planning & Development 7.00 6.50 6.50 6.50
RECREATION 6.50 6.50 6.50 6.50
PARKS 11.00 11.00 11.00 11.00
SENIOR CENTER 2.00 2.00 2.00 2.00
RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00
Total Community Services 20.50 20.50 20.50 20.50
STREET MAINTENANCE 10.50 10.50 10.50 A 11.50
ANIMAL CONTROL 3.00 3.00 3.00 3.00
CITY ENGINEER 0.50 3 1.00 1.00 1.00
Total Public Works 14.00 14.50 14.50 15.50
GF NON-DEPARTMENTAL 0.50 0.50 0.50 A 0.00
Total Non-departmental 0.50 0.50 0.50 0.00
TOTAL GENERAL FUND 271.25 274.25 274.25 274.75
EDC - PARKS 13.25 13.25 13.25 13.25
EDC - LIBRARY 10.00 10.00 10.00 10.00
EDC - ECO. DEV.1.00 1.00 1.00 1.00
TOTAL EDC FUND 24.25 24.25 24.25 24.25
WATER OFFICE 5.00 5.00 5.00 5.00
Total Finance 5.00 5.00 5.00 5.00
W&S ENGINEERING 2.50 3 3.00 3.00 3.00
WATER PRODUCTION 5.75 5.75 5.75 5.75
WATER DISTRIBUTION 7.25 7.25 7.25 7.25
SEWAGE & TREATMENT 7.00 7.00 7.00 7.00
METER READING 1.00 1.00 1.00 1.00
Total Public Works 23.50 24.00 24.00 24.00
INFORMATION SERVICES 4.00 4.00 4.00 4.00
W&S NON-DEPT.10.00 2 10.50 10.50 A 10.00
Total Non-departmental 14.00 14.50 14.50 14.00
TOTAL W&S FUND 42.50 43.50 43.50 43.00
GOLF NON DEPARTMENTAL 0.75 0.75 0.75 0.75
GOLF COURSE MAINT.4.00 4.00 4.00 4.00
GOLF PRO SHOP 2.50 2.50 2.50 2.50
GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00
GOLF CONFERENCE CENTRE 1.50 1.50 1.50 1.50
TOTAL GOLF COURSE FUND 11.75 11.75 11.75 11.75
JUVENILE CASE FUND 1.25 1.25 1.25 1.25
CRIME CONTROL FUND 19.00 19.00 19.00 19.00
PUBLIC SAFETY SPECIAL FUND 1.00 1 0.00 0.00 0.00
SERVICE CENTER FUND 5.00 5.00 5.00 5.00
DRAINAGE UTILITY FUND 7.00 2 8.00 8.00 8.00
TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50
HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00
WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50
TOTAL OTHER FUNDS 36.25 36.25 36.25 36.25
TOTAL ALL FUNDS 386.00 390.00 390.00 390.00
1) Shifted position based on funding and job function.
2) Added 1 Accountant, 1 Dispatcher and 1 Field Technician.
3) Converted a part time position into a full time position.
A) Added 1 PW Field Tech I, eliminated Director of Admin Services.
Full-Time Personnel Counts
30
Description Date
Issued
Principal
Amount
Outstanding
Amount of
Original
Issuance
Paying
Agent
Remaining
Interest Rate Maturity
General Obligation Refunding Bonds, Series
2011 1/15/2011 2,460,000$ 6,575,000$ U.S. Bank 3.5% to 4%8/15/2021
General Obligation Refunding Bonds, Series
2012 12/1/2011 2,965,000$ 5,955,000$ U.S. Bank 3% to 4%2/15/2024
General Obligation Refunding Bonds, Series
2014 10/15/2014 1,810,000$ 5,685,000$ U.S. Bank 3%2/15/2020
Tax & Waterworks & Sewer System (Limited
Pledge) Revenue Certificates of Obligation,
Series 20111
1/15/2011 2,230,000$ 3,035,000$ U.S. Bank 3% to 4.25%8/15/2030
Tax & Waterworks & Sewer System (Limited
Pledge) Revenue Certificates of Obligation,
Series 20141
10/15/2014 5,265,000$ 5,715,000$ U.S. Bank 3% to 5%8/15/2034
Tax & Waterworks & Sewer System (Limited
Pledge) Revenue Certificates of Obligation,
Series 20151
10/27/2015 2,915,000$ 3,030,000$ U.S. Bank 3% to 5%2/15/2035
Tax & Waterworks & Sewer System
(Limited Pledge) Revenue Certificates of
Obligation, Series 20161
1/12/2016 16,070,000$ 16,450,000$ U.S. Bank 2% to 4%2/15/2041
Tax & Waterworks & Sewer System
(Limited Pledge) Revenue Certificates of
Obligation, Series 20185
3/1/2018 9,180,000$ 9,180,000$ U.S. Bank 3% to 4%2/15/2038
Taxable General Obligation Refunding
Bonds, Series 20102 8/15/2010 4,225,000$ 8,110,000$ U.S. Bank 3.65% to 4.4%8/1/2025
General Obligation Refunding Bonds, Series
2012A3 11/1/2012 4,770,000$ 7,185,000$ U.S. Bank 2% to 3%2/15/2027
Waterworks & Sewer System Revenue
Refunding Bonds, Series 20124 3/29/2012 1,315,000$ 3,340,000$ Bank of Texas 2.03%7/15/2024
Waterworks & Sewer System Revenue
Bonds, Series 20134 6/25/2013 1,280,000$ 1,585,000$ U.S. Bank 3% to 5%7/15/2033
Waterworks & Sewer System Revenue
Bonds, Series 2015A4 8/5/2015 4,025,000$ 4,685,000$
Texas Water
Development
Board
0% to 1.98%7/15/2035
Waterworks & Sewer System Revenue
Bonds, Series 2015B4 8/5/2015 2,140,000$ 2,380,000$
Texas Water
Development
Board
0% to 1.68%7/15/2035
Waterworks & Sewer System Revenue
Bonds, Series 20184 4/12/2018 2,785,000$ 2,785,000$
Texas Water
Development
Board
0% to 1.49%7/15/2038
Euless Development Corporation, Sales Tax
Revenue Refunding Bonds, Series 2012 1/12/2012 40,000$ 3,785,000$ Bank of Texas 1.43%9/15/2019
Tax Anticipation Notes, Series 2016 8/30/2016 435,000$ 1,280,000$ Frost Bank 1.16%8/15/2019
Tax Anticipation Notes, Series 2017 9/12/2017 300,000$ 625,000$ First Nat'l Bank 1.17%8/15/2019
Cisco Capital Lease 10/31/2016 83,848$ 275,000$
De Lage Landen
Public Finance,
LLC
8.024% IRS
Purposes 12/15/2019
Proposed
Issuance
Amount
Proposed
Sale Type
Anticipated
Payment
Source
Proposed
Issuance
Date
Proposed
Term
797,167$ Capital Lease
Purchase
General Fund
Revenues October 2018 5 Year
1,680,320$ Competitive
Sale 1/2 ¢ Sales Tax October 2018 20 Year
9,275,000$
Texas Water
Development
Board
Water & Sewer
System
Revenues
January 2019 30 Year
12,423,813$ Competitive
Sale Property Tax March 2019 20 Year
1 Bonds paid by Tax Increment Financing District & Public Improvement District.
2 Bonds paid by rental income from Dallas Stars Center.
3 Remaining Bonds paid by Texas Star Golf Course.
4 Bonds paid by Water & Wastewater user charges.
5 Bonds partially paid by Tax Increment Financing District and Public Improvement District.
* Depending on funding availability from Texas Water Development Board.
Certificates of Obligation-FY 2019 Street Improvements
Description
Outstanding Indebtedness
Proposed Indebtedness
Waterworks & Sewer System Revenue Bonds*
Euless Development Corporation, Sales Tax Revenue
Bonds
Integrated Camera/Taser System Capital Lease
31
Capital & Supplemental Requests 2019
by Fund
*Fund subject to change.
^ Project contains both Capital and Supplemental Requests
~ Page numbers found in "Capital & Supplemental Requests" book for fiscal year 2018-2019 presented to Council June 11, 2018.
~ Ref #Dept Division *Fund Program Description
Program
Type Program Cost Totals
Dept
Ranking
1 Non-departmental Non-departmental General HOME/CPR Funding Capital 150,000$ 150,000$ 1 Yes No
2 Admin Svcs Human Resources General Career Prep Program Capital 15,000$ 165,000$ 1 Yes No
3 CMO Communications General Multi-Media Intern Capital 10,500$ 175,500$ 1 Yes No
4 Planning & Development Inspection Services General Third-Party Plan Review and Construction Inspection Capital 35,000$ 210,500$ 1 Yes No
5 Planning & Development Inspection Services General Scanning Service Capital 20,000$ 230,500$ 2 Yes No
10 Admin Svcs Information Svcs General Hardware/Software Replacement^Capital 10,000$ 240,500$ 2 Yes No
13 Admin Svcs Information Svcs General Laserfiche License Upgrade Capital 89,790$ 330,290$ 5 Yes No
16 PW Street Maintenance General Public Works Yard Reconstruction - Phases II and III Capital 220,000$ 550,290$ 2 Yes No
20 Fire EMS/Suppression General Exercise Equipment Replacement Capital 3,000$ 553,290$ 3 Yes No
21 Fire Fire Marshal General Part-time Fire Inspectors Capital 23,400$ 576,690$ 2 Yes No
23 Fleet & Fac Fac Maintenance General HVAC Repairs and Upgrades - Police and Courts Capital 370,000$ 946,690$ 2 Yes No
24 Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital 21,000$ 967,690$ 3 Yes No
26 Fleet & Fac Fac Maintenance General Window Treatment Replacement - Building D Capital 6,200$ 973,890$ 5 Yes No
29 PD Administration General Brazos Ticket Writer Replacement Capital 67,043$ 1,040,933$ 1 Yes No
34 PD Administration General Furniture Replacement Capital 11,500$ 1,052,433$ 6 Yes No
41 PACS Recreation General Floor Replacement - Recreation Center Capital 95,400$ 1,147,833$ 1 Yes No
42 PACS Aquatics General Aquatic Park Slide Resurfacing Capital 15,000$ 1,162,833$ 2 Yes No
44 PACS Recreation General Locker Room Upgrade Capital 12,000$ 1,174,833$ 4 Yes No
47 PACS Aquatics General Umbrella Fabric Replacement Capital 15,000$ 1,189,833$ 7 Yes No
48 PACS Recreation General Lobby Furniture Replacement - Recreation Center Capital 29,500$ 1,219,333$ 8 Yes No
49 PACS Parks General Coverworx Shelter - Bob Eden Park Capital 25,000$ 1,244,333$ 9 Yes No
50 PACS Senior Center General Treadmill Replacement Capital 23,175$ 1,267,508$ 10 Yes No
Non-departmental Non-departmental General Transfer to Misc Street Repairs Capital 75,000$ 1,342,508$ Yes No
Non-departmental Non-departmental General Transfer to Misc Screening Wall Repair Capital 25,000$ 1,367,508$ Yes No
Non-departmental Non-departmental General Transfer to General Emergency Contingency Reserve Capital 500,000$ 1,867,508$ Yes No
18 Fire EMS/Suppression General Firefighters/Paramedics (3)^Capital 12,600$ 1,880,108$ 1 Yes No
19 Fire Fire Marshal General Audio/Visual System Replacement Capital 4,220$ 1,884,328$ 2 Yes No
38 PD Patrol General Equipment for New Patrol Officer^Capital 12,500$ 1,896,828$ 10 Yes No
39 PD Code Compliance General Truck for New Code Officer^Capital 29,000$ 1,925,828$ 11 Yes No
10 Admin Svcs Information Svcs General Hardware/Software Replacement^Supplemental 277,000$ 277,000$ 2 Yes No
11 Admin Svcs Courts General Court Technology Supplemental 45,000$ 322,000$ 3 Yes No
40 PD Administration General Integrated Camera/Taser System Supplemental 56,279$ 378,279$ 1 Yes No
22 Fleet & Fac Fac Maintenance General HVAC System Improvements Supplemental 35,000$ 413,279$ 1 Yes No
53 PACS Parks General Tree Trimming Services Supplemental 7,500$ 420,779$ 13 Yes No
17 PW Streets General Field Tech 1 Supplemental 66,455$ 487,234$ 1 Yes No
PW Streets General Transfer to FY2019 Street Improvements Supplemental 425,000$ 912,234$ Yes No
18 Fire EMS/Suppression General Firefighters/Paramedics (3)^Supplemental 321,018$ 1,233,252$ 1 Yes No
38 PD Patrol General Patrol Officer^Supplemental 65,081$ 1,298,333$ 2 Yes No
39 PD Code Compliance General Code Officer^Supplemental 91,007$ 1,389,340$ 3 Yes No
Funded
32
Capital & Supplemental Requests 2019
by Fund
*Fund subject to change.
^ Project contains both Capital and Supplemental Requests
~ Page numbers found in "Capital & Supplemental Requests" book for fiscal year 2018-2019 presented to Council June 11, 2018.
~ Ref #Dept Division *Fund Program Description
Program
Type Program Cost Totals
Dept
Ranking Funded
Non-departmental Non-departmental General CIP Lease for Integrated Camera/Taser System Capital 797,167$ 797,167$ Yes No
7 Admin Svcs Library EDC Audio/Visual Equipment Capital 150,000$ 150,000$ 1 Yes No
8 Admin Svcs Library EDC Security Cameras Capital 20,000$ 170,000$ 2 Yes No
14 Admin Svcs Information Svcs EDC RecTrac On-site Upgrade Capital 15,000$ 185,000$ 6 Yes No
43 PACS Parks EDC Toro Reel Mower Capital 60,000$ 245,000$ 3 Yes No
45 PACS Parks EDC Toro Multi Pro Boom Sprayer Capital 36,200$ 281,200$ 5 Yes No
46 PACS Parks EDC Brush and Debris Equipment Capital 7,300$ 288,500$ 6 Yes No
51 PACS Parks EDC Chemical Sprayer Capital 7,759$ 296,259$ 11 Yes No
52 PACS Parks EDC Box Blade Attachment Capital 3,800$ 300,059$ 12 Yes No
54 PACS Parks EDC Soil Batch Mixer Capital 10,000$ 310,059$ 14 Yes No
Non-departmental Non-departmental EDC Transfer to EDC CIP for Library Remodel Capital 550,000$ 860,059$ Yes No
Non-departmental Non-departmental EDC Transfer to EDC CIP for TSSC Phase VII Design Capital 150,000$ 1,010,059$ Yes No
Non-departmental Non-departmental EDC Transfer to EDC CIP for Misc Park Improvements Capital 90,000$ 1,100,059$ Yes No
Non-departmental Non-departmental EDC Transfer to EDC CIP for Contingency Capital 7,493$ 1,107,552$ Yes No
30 PD Administration CCPD Incident Management Software Capital 15,500$ 15,500$ 2 Yes No
31 PD Administration CCPD Laserfiche Repository and Licenses Capital 20,000$ 35,500$ 3 Yes No
32 PD Administration CCPD Crime Scene Cameras Capital 4,500$ 40,000$ 4 Yes No
33 PD Administration CCPD Wide Format Laminator Capital 3,000$ 43,000$ 5 Yes No
35 PD Administration CCPD Emergency Operations Center Command Console Capital 8,920$ 51,920$ 7 Yes No
36 PD Administration CCPD Drug Detection System Capital 24,050$ 75,970$ 8 Yes No
37 PD Administration CCPD Drone Program Capital 20,000$ 95,970$ 9 Yes No
15 PW Water Distribution W/WW Enclosed Cab Backhoe Capital 125,000$ 125,000$ 1 Yes No
Non-departmental Non-departmental W/WW Transfer to Misc Wastewater Rehab Capital 25,000$ 150,000$ Yes No
Non-departmental Non-departmental W/WW Transfer to Misc Valve Replacement Capital 125,000$ 275,000$ Yes No
Non-departmental Non-departmental Car Rental Transfer to Car Rental CIP for Library Construction Capital 2,964,900$ 2,964,900$ Yes No
Non-departmental Non-departmental Car Rental Transfer to Redevelopment Fund Capital 500,000$ 3,464,900$ Yes No
Non-departmental Non-departmental Car Rental CIP Library Construction (From FB9918)Capital 1,595,100$ 1,595,100$ Yes No
Non-departmental Non-departmental Drainage Transfer to Misc Drainage Improvements Capital 80,000$ 80,000$ Yes No33
Capital & Supplemental Requests 2019
by Fund
*Fund subject to change.
^ Project contains both Capital and Supplemental Requests
~ Page numbers found in "Capital & Supplemental Requests" book for fiscal year 2018-2019 presented to Council June 11, 2018.
~ Ref #Dept Division *Fund Program Description
Program
Type Program Cost Totals
Dept
Ranking Funded
58 PACS PATS Athletic Complex Champion Wall Outfield Fence Capital 53,200$ 53,200$ 1 Yes No
59 PACS PATS Athletic Complex Netting and Turf Replacement Capital 15,366$ 68,566$ 2 Yes No
6 Planning & Development Development Hotel/Motel Wayfinding Program Phase II Capital 75,000$ 75,000$ 3 Yes No
55 PACS Recreation Rec Class Fitness Equipment Replacement Capital 25,800$ 25,800$ 1 Yes No
56 PACS Recreation Rec Class Fitness Center Desk Remodel Capital 11,040$ 36,840$ 2 Yes No
57 PACS Recreation Rec Class Playbook Printing and Mailing Capital 47,000$ 83,840$ 3 Yes No
12 Admin Svcs Information Svcs Risk Security Initiative Capital 9,000$ 9,000$ 4 Yes No
25 Fleet & Fac Fac Maintenance Risk Roof Restoration - Building B Capital 94,000$ 103,000$ 4 Yes No
Non-departmental Non-departmental Risk Transfer to ADA/TAS Facility Improvements Capital 25,000$ 128,000$ Yes No
27 Fleet & Fac Fleet Svcs Svc Center Fence, Gate and Miscellaneous Enhancements Capital 35,000$ 35,000$ 1 Yes No
28 Fleet & Fac Fleet Svcs Svc Center Shop Heater Replacement and Enhancements Capital 21,500$ 56,500$ 2 Yes No
Non-departmental Non-departmental TSGC Reserve Transfer to TSGC CIP Capital 115,000$ 115,000$ Yes No
Non-departmental Non-departmental WT Impact Transfer to Water Tank Debt Capital 255,674$ 255,674$ Yes No
Non-departmental Non-departmental WT Impact Transfer to Reclaimed Debt Capital 119,744$ 375,418$ Yes No
Non-departmental Non-departmental W/WW Rate Stabilization Transfer to W/WW Debt Reserve Capital 450,000$ 450,000$ Yes No
34
35
Introduction
36
Welcome to a Look at
The City of Euless, Texas
GEOGRAPHY
The City of Euless is located in North Central Texas in Northeast Tarrant County approximately 16
miles west of Dallas and 16 miles east of Fort Worth. The City is located on Texas Highway 183, a
six-lane expressway with two managed lanes 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 (DFW) International Airport in east Tarrant
County, one of the world’s busiest airports.
The City has a total land area of 16.2 square miles or 10,379.5 acres, which has been recently
updated for right-of-way and boundary adjustments. Of the 10,379.5 acres, 3,219.5 acres are
located within DFW Airport and the remaining 7,160 acres outside the airport boundaries. Current
development statistics estimate that Euless has approximately 552.1 acres of undeveloped land
remaining outside the airport.
HISTORY
Euless was first settled in 1867 and named after the Elisha Adams Euless family. The family
settled here with many of their Tennessee neighbors. Mr. Euless served two terms as Tarrant
County sheriff in the 1890's. The City of Euless was incorporated on February 24, 1953 with a total
population of less than 4,200. The community experienced a growth surge in the 1970’s with the
completion of DFW 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 55,170.
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.
37
An organizational chart is included in the Introduction Section of the budget. In addition, several
boards and commissions were created to assist the City Council in deciding matters of policy and
procedures and meet on various issues throughout the year.
DEMOGRAPHICS
Euless’ close proximity to DFW Airport has made the City a major commercial-industrial center for
the Northeast Tarrant County area. In recent years, new retail development has added a number of
quality shopping centers which provide residents with a variety of goods and services to choose
from. This diversified business community provides substantial property tax revenues and sales tax
revenues to the City. The City collects 2% of sales and use receipts from businesses within the
City.
Of 15,520 non-mineral lease property accounts in the City, 13,089 are residential accounts. The
top ten taxpayers listed in the following table are found in the remaining 2,431 commercial and
industrial accounts. Over the past year, taxable property values increased over $414 million dollars
from $4,001,295,340 to $4,415,713,775, a 10.3% increase due to an increase in both residential
and commercial property values.
Ten Largest Property Taxpayers
Population with a median age of 34.9 years (U.S. Census Bureau American Fact Finder 2016) has
increased from 54,200 to 55,170 in ten years. The City’s median household income is $58,606,
which compares favorably to $54,727 for the State of Texas (U.S. Census Bureau American Fact
Finder 2016). The educational level is 89.5% high school graduate or higher (U.S. Census Bureau
American Fact Finder 2016).
Name of Taxpayer
Nature of
Property
2018-19 Taxable
Assessed
Valuation
% of Total
Taxable
Assessed
Valuation
Star Monticello LLC/Star Kensington LLC Apartments $100,900,000 2.29%
EAN Holdings LLC Car Rental $89,401,459 2.02%
Westdale Hills 2013 LP Apartments $83,608,284 1.89%
Brazos TX Partners LLC Apartments $75,060,000 1.70%
WOP Mandolin LLC Apartments $73,900,000 1.67%
Stoneleigh at Bear Creek Apt. Apartments $65,895,000 1.49%
CMF 15 Portfolio LLC Apartments $61,200,000 1.39%
Bedrock Holdings II (Dallas) LLC Apartments $58,950,000 1.34%
Avenue 900 Holdings LLC Apartments $52,590,662 1.19%
Avis Rent a Car System LLC/Budget Car Rental Car Rental $48,915,653 1.11%
$710,421,058 16.09%
38
COMMUNITY INFORMATION
Being centrally located, the Hurst-Euless-Bedford area (also known as the Mid-Cities) can tap into
the abundant cultural, sports, and recreational amenities that Dallas and Fort Worth offer. Citizens
of Euless can access some of the Nation’s finest museums, zoos, symphonies, ballets, and operas.
In addition, amusement facilities such as Six Flags over Texas, Six Flags Hurricane Harbor Water
Park, and Fort Worth’s historic stockyards are all within a short driving distance.
For the avid sports enthusiast, both amateur and professional sporting activities are available year-
round. Professional sports teams, including the Dallas Cowboys, Texas Rangers, Dallas
Mavericks, Dallas Stars, and FC Dallas plays all of their home games within a 20-30 minute drive
from Euless. In the spring and summer months, citizens can catch a minor league baseball game
featuring the Fort Worth Cats, the Frisco Rough Riders, or the Grand Prairie Air Hogs. Or, if hockey
is preferred, one can take in an exciting minor league hockey game featuring the Fort Worth
Brahmas. For the racing fans, the fastest and loudest sporting facility in the DFW 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 DFW
metroplex. Texas Health Resources Harris Methodist H-E-B Hospital (Harris H-E-B) is fully
equipped with state-of-the-art technology to meet today’s medical needs. The hospital offers
patients a full range of health services in completely modern facilities and has access to CareFlite
airborne ambulance to provide quick transport in the most immediate emergencies. In addition to
acute care services, Harris H-E-B offers comprehensive programs for the treatment of alcoholism,
chemical dependencies, and psychiatric care. The Edwards Cancer Center, located on the hospital
campus, offers radiation therapy and a full range of comprehensive cancer care. The City is tied
directly into the Tarrant County 9-1-1 emergency response system and provides advanced life
support ambulance service through the Euless Fire Department.
Educational facilities within the City are provided by the Hurst-Euless-Bedford (HEB) and
Grapevine-Colleyville Independent School Districts (ISD). The HEB ISD consists of twenty
39
elementary schools, five junior high schools, two high schools, and three non-traditional campuses
with total enrollment topping 23,578 students. Of these facilities, six elementary schools, two junior
highs, one high school, and one non-traditional campus are located in the City of Euless. The
Grapevine-Colleyville ISD has one elementary school located in northern Euless.
HEB ISD’s implemented Continuous Improvement (CI) as a core district philosophy. This CI model
makes HEB ISD more efficient and effective in its efforts to provide a quality education for all
students. Using the CI model means aligning efforts at the district, department, campus, teacher,
and ultimately, the student level. Everyone must work together to prepare each student for the
future.
The commitment to quality learning also extends to higher education. The Tarrant County College
(TCC) offers a wide range of curriculum in occupational, basic studies, and continuing education
courses. The College is one of the 20 largest higher education institutions in the United States.
Numerous two-year degree plans are available and a majority of the courses offered may be
transferred to four-year universities. Financial assistance is available to everyone, and counselors
are available to answer any questions a student may have. The college is fully accredited by the
Southern Association of Colleges and Schools Commission on Colleges to award an associate’s
degree.
The City of Euless provides many facilities and services to its Citizens including seventeen parks
totaling 345 acres, 4.35 miles of paved trails, 2.75 miles of unpaved trails, four tennis courts, an
aquatics park with numerous outdoor and indoor features, one outdoor swimming pool, four sand
volleyball courts, 15 playgrounds, a splash pad, two fishing piers, six pavilions, four gazebos, three
amphitheaters, a Conference Centre, Golf Course, youth and adult sports complex, and an ice
hockey facility. Indoor recreational facilities include a 35,000 square foot recreation center with a
5,000 square foot fitness center, a 35,000 square foot senior center, over 12,000 square feet of
rental facilities, an almost 2,000 square foot museum, and a 1,500 square foot log house.
The City has three fire stations serviced by 73 certified firefighters and one police station serviced
by 91 certified officers. The City also maintains a full service library with over 80,000 materials.
Current bond ratings for the City's General Obligation Bonds are "AA" from Standard & Poor’s and
"Aa2" from Moody's.
The City’s website (www.eulesstx.gov) allows citizens to access vital information and services 24
hours a day, 7 days a week. Interactive functions include the City’s mapping system, subscription
to emergency mobile e-mail and text alerts, and subscription to MyEuless which includes
construction updates, community news, employment opportunities, library events, Texas Star
events, and recreation classes offered. Utility customers also have the ability to view their water
usage on an hourly consumption basis and even get contacted when consumption reaches a
predetermined amount. There are many other features that appeal to visitors, businesses, and
residents including online forms and payment options, financial information, and events calendar.
40
To provide our
citizens the most
efficient services
possible that protect
and enhance the
quality of life,
through planning and
visionary leadership.
Mission of The City of Eules s
41
FISCAL YEAR 2018-19 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 in the matrix above.
42
The City will provide excellent and efficient
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 a solid financial position
while minimizing the impact on Euless citizens.
Explore new and innovative revenue sources.
Promote and utilize Euless businesses whenever
possible when making municipal purchases.
Adopt the city budget in context of the multi-year
financial plan which emphasizes funding of capital
projects through operating revenues rather than
issuing debt.
Maintain reserves levels as provided for in the
City’s fiscal policy.
Retain high bond rating and financial reputation.
Provide Quality Public Safety and Health
Services to the community.
Promote proactive neighborhood-based crime
watch.
Promote high visibility and community
involvement for public safety employees.
Support strict health and code enforcement.
Uphold commitment to environmental programs.
Explore and develop programs to reduce crime.
Maintain excellent reputation in police and fire
services.
Provide quality emergency medical services to
our citizens.
Promote investment in the community through
new development and redevelopment
opportunities for a diversified business
climate.
Enhance communication between the City and
the business community.
Pursue economic development through the use of
innovation programs that seeks to emphasize
retention and expansion of existing businesses.
Promote the City’s premier locations as a key
element to the City’s image and success.
Promote existing and new businesses within the
City.
Employ high-quality, professional, service-
oriented personnel.
Promote educational standards and re-education
opportunities.
Cultivate future leaders.
Maintain a work force of highly qualified, friendly,
and professional employees.
Provide competitive salary and benefit packages
to retain a motivated work force.
Maintain quality infrastructure improvements
to allow our City to thrive.
Maintain Euless’ street system to effectively
accommodate vehicular traffic while protecting
the integrity of attractive median and right-of-
way landscaping.
Aggressively pursue infrastructure improvements
in conjunction with the Capital Improvements
Program using a pay as you go system when
possible.
Enhance pedestrian-oriented means of travel
throughout Euless to enhance public safety.
Provide quality leisure activities and events for
the community.
Continue to provide a wide variety of educational
and recreational classes and activities to all ages
at a reasonable cost through the Library and the
Park and Recreation department.
Continue to provide recreational sports options
for youth and adults in our community.
Provide activities and social outings for senior
residents.
Provide events that encourage community
engagement.
Promote a culture that instills a “sense of
community, builds confidence and promotes
harmony.”
Build a sense of community through activities
including Citizens Police and Fire Academies,
Town Hall meetings, Neighborhood meetings,
and apartment managers meetings.
Work to find new avenues to involve more
residents in the civic process and to serve on
boards and commissions with the hope of
developing leadership from a diversified section
of the community.
Promote community partnerships with
neighboring cities, HEB ISD, non-profit agencies,
and DFW Airport.
Goals & Objectives
43
THE CITY OF EULESS has achieved many accomplishments that illustrate the quality of life for our City, as well
as the level of teamwork. Among the accomplishments are:
THE CITY COUNCIL held the ad valorem tax rate at $0.4625. They held various meetings including town hall
meetings, budget meetings, neighborhood meetings, the Tongan Community Committee meetings, and Nepali
community meetings to provide open dialogue between residents, elected officials, and staff. Coffee with a Cop
and open houses at the Police Department and Fire Department were also hosted.
THE CITY MANAGER’S OFFICE provided support to the departments to allow them to accomplish their goals and
objectives in support of the overall vision established by the City Council. This was accomplished by providing the
necessary resources while maintaining a stable and conservative tax rate and strong financial position. Through
community partnerships, the City was able to offer or participate in even more activities and events to meet the
various needs within the community and to provide more recreational and leisure opportunities for our citizens. By
promoting a business friendly environment, the City was able to continue near record growth in both commercial
and residential development.
THE CITY MANAGER’S COMMUNICATIONS OFFICE provides information and education to our residents in order
to keep them informed, engaged, and improve community relations. This includes a monthly Euless Today
newsletter and regular updates on the website and cable channel. In addition, they send subscription-based e-
mails as well as oversee a variety of social media channels including Facebook, Twitter, and NextDoor. They
produce several videos throughout the year touting the progression of the Euless Parks Department, National Night
Out, recruitment for the Police Department, and Master Composter Certification. They also play a major role in
working with the media both proactively and during crisis and recently received an Advanced Media Relations
certification. They also work on several marketing campaigns throughout the year with groups such as Safe Kids
Tarrant County, the Euless Small Business Association, and It's Time Texas.
THE CITY SECRETARY’S OFFICE coordinated appointments to the City’s Boards and Commissions and
maintained all City ordinances, resolutions, and records retention including the continuation of a records web portal
to allow access to city records via the city’s website. A City Council election was also held and they processed all
requests for open records within State statute requirements.
THE PARKS DEPARTMENT received the distinction as Tree City USA from the National Arbor Day Foundation for
the 32nd consecutive year. Only 5 other cities in Texas have received this award more times than Euless.
THE COMMUNITY SERVICES DEPARTMENT increased participation in classes offered, increased aquatic class
participation, increased aquatic programming, and increased overall visits in the indoor to over 12,000 in 2018.
Senior center attendance surpassed 45,000 and the Recreation Center surpassed 119,000 visits for 2018.
THE TEXAS STAR SPORTS COMPLEX increased overall league and tournament participation between the two
facilities.
THE POLICE DEPARTMENT replaced the 15-year-old rifles in the department. The promotion of three personnel
to Lieutenant, four Sergeants, and four Senior Corporals has provided continued exceptional leadership for the
future of the organization. The Department invested in building infrastructure to protect equipment and information
systems such as additional air conditioning for the computer server rooms, covered parking for trailers, evidence
locker replacement and a new blood bank refrigerator. The Department focused on training, invested in a training
simulator, and constructed a room to provide additional in-house training for Officers. The Department emphasized
collaborating with all schools in the City of Euless and worked to build relationships with each campus
administration, faculty, and students. The Department partnered with the schools, businesses, and faith-based
communities to deliver the Citizens Response to Active Shooter Events training to increase preparedness for the
whole-community.
THE FACILITY MAINTENACE OPERATION completed numerous facility improvements including carpet, lighting,
and roof replacements and jail upgrades. Completed the planning and the bid phases of the library remodel.
THE FLEET OPERATION received the Automotive Service Excellence (ASE) “Blue Shield of Excellence” award
for the 23rd consecutive year. The City was recognized by North Central Texas Council of Governments (NCTCOG)
as a leader in emission reduction in North Central Texas for the fourth year by obtaining “Silver” status. Upgraded
the fleet refueling system to WI-FI controls and now have an on-line training program for technicians.
44
THE MUNICIPAL COURT includes the administration and operations of the Euless Municipal Court of Record with
the Court having jurisdiction over traffic offenses, commercial vehicle violations, city ordinance violations, and other
Class C misdemeanors committed within the city limits. Court staff is responsible for the processing,
documentation, and maintenance of the information system for all cases filed. The Court and it officers continue to
implement legislative changes affecting the adjudication procedures and processing of cases filed.
THE EULESS PUBLIC LIBRARY received the Achievement in Excellence in Libraries Award from the Texas
Municipal Library Director’s Association for the thirteenth consecutive year. The Library moved into a temporary
space at 1100 Westpark and revamped services in order to continue offering high-quality educational and
recreational books, media, and classes for all ages during the remodeling of the building, which begins in fiscal year
2019.
THE INFORMATION SERVICES DEPARTMENT completed all hardware and software upgrades planned for the
fiscal year. New desktop and mobile computer replacements proceeded as planned and continued to follow
standard practices. The existing Microsoft Enterprise Agreement was modified to include a migration strategy to
Office 365 and other cloud-based services. This will provide a pathway going forward to migrate services such as
e-mail, file storage, and collaboration tools from on premise equipment to cloud services. Multiple projects were
planned and started to convert paper-based processes to electronic workflow processes. These electronic
document workflows will allow forms that require signatures from multiple city departments to be processed through
a web browser instead of using standard interoffice mail. Additionally, several substantial network equipment and
security upgrades were performed over the course of the year, which increased the performance and resilience of
the city data network, as well as internal data center communications. These upgrades were necessary to meet
growing demands placed on the data network.
THE FIRE DEPARTMENT maintained its Community Protection Class #1 rating through the Insurance Service
Organization (ISO). The City is one of 305 municipalities in the United States, receiving the highest rating possible,
Insurance Services Office (ISO) Class 1, according to the latest ISO report. The Operations Division completed in
excess of 16,000 training hours in 2018 including Live Fire, EMS, Hazardous Materials, Swift Water Rescue, and
active shooter exercises. In addition, department members completed 443 fire inspections, tested 1,537 hydrants
and completed dozens of pre-fire plans. The department continued to stay very involved in the community through
fire prevention events, Community Emergency Response (CERT) training, Citizen’s Fire Academy classes, home
revitalization program, and residential smoke alarm installations. The Department continued to be active at the state
level and a leader at the regional and local level through participation in various regional committees, county work
groups, NEFDA, Tarrant County College Regional Fire Academy, and the Texas Commission on Fire Protection.
The Fire Marshal’s Office continued to review plans for each new construction project in the City to begin the lifelong
process of fire prevention inspections and activities necessary to keep the public safe and reduce fire risk in the
community. Eighteen citizens attended Class #25 of the Citizens Fire Academy learning more about the fire
department and an additional eighteen citizens attended the Community Emergency Response Team training class
learning how to prepare their families for a natural disaster. Additional quarterly training for active CERT members
helped prepare volunteers to work alongside fire responders during large-scale emergencies. Numerous public
education programs throughout the year targeted citizens of all ages and all walks of lives, from introducing younger
citizens to possible careers in the fire service through the Junior Fire Academy to reaching out to the older population
with smoke alarm installs and fire extinguisher training classes. The department participated in numerous
community events including the HEB Reads Program, 6Stones Operation Back2School , and Trunk or Treat. They
continue to explore new opportunities to engage our citizens through special events, social media, public safety
videos and other avenues while still focusing on core fire safety prevention programs such as annual business
inspections and apartment smoke alarm inspections.
THE HUMAN RESOURCES DEPARTMENT provided recruitment and testing services for all employment
candidates, maintained compliance with internal compensation and benefits programs, provided orientation
programs for new employees, and assisted the Fire and Police Departments with promotional testing. The
department managed all liability claims and ongoing safety programs for employees, administered employee benefit
programs, and responded to all employee relations/Civil Service issues.
THE PUBLIC WORKS AND ENGINEERING DEPARTMENT continued the general maintenance and repair of the
city’s infrastructure which includes streets, sidewalks, storm drainage system, water and sewer systems, traffic
45
signals and the reclaimed water system. Engineering staff completed the design and contract management of
several city projects and also conducted reviews and inspection on all citywide development projects. Animal
Shelter staff continues its great relationship with the Girls Awareness Program (GAP) organization.
THE FINANCE DEPARTMENT received the Distinguished Budget Award for the 27th consecutive year for the Fiscal
Year 2018 Budget and the 31st consecutive Certificate of Excellence in Financial Reporting for the fiscal year 2017
Comprehensive Annual Financial Report (CAFR) from the Government Finance Officers Association of the US and
Canada. In addition, the department issued revenue bonds and certificates of obligation and managed a multi-
million dollar investment portfolio.
THE GEOGRAPHIC INFORMATION SYSTEMS DEPARTMENT (GIS) began the transition to the new “next
generation” of GIS software – currently at about 25% completion. The transition will continue over the next year as
new capabilities are added to the software to accommodate needs and requirements. In addition, standard GIS
related projects were completed to support Public Works, Engineering, Planning and Development, Emergency
Services, and assist in annual projects such as the ADA compliance plan and the water/wastewater/storm water
accreditation reports.
THE PURCHASING DEPARTMENT held three online auctions during the year for proper disposal of assets. They
continued to expand the procurement card program throughout the City alleviating some of the workload required
for small dollar purchases and assisted departments with purchasing guidelines and state law compliance.
THE PLANNING AND DEVELOPMENT DEPARTMENT successfully facilitated the construction of various
commercial and residential projects throughout the community. Positive commercial growth continues within the
Glade Parks Mixed-Use development. Five (5) buildings totaling almost 114,500 square feet will be new locations
for eleven businesses. In the industrially zoned areas, five (5) businesses involved in manufacturing, wholesale
distribution, warehousing, and commercial contracting constructed or renovated six (6) buildings that totaled
approximately 115,000 square feet. Modest residential development continues. At the beginning of the fiscal year
2018, there were eight (8) active subdivisions totaling 720 platted lots with 293 lots available for development. Two
(2) new hotel developments were approved that include the 173 room dual branded Home2Suites/TRU and the 95
room Comfort Inn and Suites. Including the ALOFT and La Quinta Del Sol projects, four (4) new hotels under
construction that will add 483 rooms to the city. Construction has been completed or continues on several major
developments and transportation projects that has established strong development momentum south of Airport
Freeway. These projects include: a mixed-use development called Founder’s Parc consisting of Commercial Retail,
Single Family Residential, and Urban Lofts. Development of the 259 lot single family residential has begun. The
120-unit Senior Housing project was completed, as well as development beginning on a 44-lot single-family
subdivision south of S.H. 10 between Cullum Drive and Dickey Drive. The Texas Department of Transportation
completed construction of Airport Freeway from FM 157 east through Euless. This included reconstruction of
existing lanes and the addition of two managed lanes. Three (3) intersections along S.H. 183 will be improved at
Main St., Ector Drive, and FM 157 with signage, landscaping, lighting, and new/enhanced bridge abutments.
THE INSPECTION SERVICES DEPARTMENT completed over 10,000 inspections related to the 214 new
residential building permits, 99 residential addition/alteration permits, 246 residential fence permits, 32 new
commercial permits, and 115 certificates of occupancy. The department also assisted in numerous development
site plan reviews. They continue to work with the code compliance division placing emphasis on voluntary
compliance, on-site visits, door hangers, notices of violation, citations, and appearances in municipal court.
THE UTILITY BILLING DEPARTMENT set-up 2,170 new accounts, generated 11,029 service calls, continued
training customers and staff on the new automated metering system and on-line customer portal that aids customers
in monitoring their water consumption.
THE TEXAS STAR GOLF COURSE was listed by the PGA, Golf Week and Golf Digest as one of the top places to
play in Texas. Dallas Morning News and Avid Golfer list Texas Star as one of the Top Ranked Public Golf Courses
in the Metroplex. The Texas Star uses their website and new mobile App as the main avenues to place online tee
times. The professional golf staff participated for the third year in the PGA Jr League; their youth participation
continues to grow from the prior years. After the fourth year of growth, the Mini Verde Greens continued to perform
well, providing consistent well-groomed conditions from the tee to the green throughout the year.
46
Residential Monthly Service Charges
Water Wastewater Trash Drainage Recycling
FY19
Prop
$12.50 Base
Tiered Rates/tgals
0-2 tgals - $3.88
3-8 tgals - $4.81
9-15 tgals - $5.38
16-35 tgals - $5.91
Over 35 tgals - $6.51
$10.75+90% of metered water
usage @ $4.27 per tgals. $9.83** $2.75
**$1.39 per home
$2.95 per home-cart
$1.06 per apt. unit
$.69 for Seniors
$2.25 for Seniors home-
cart
FY18 $11.75 Base
Tiered Rates/tgals
0-2 tgals - $3.58
3-8 tgals - $4.51
9-15 tgals - $5.08
16-35 tgals - $5.61
Over 35 tgals - $6.21
$10.50+90% of metered water
usage @ $3.98 per tgals. $9.54 $2.75
$1.34 per home
$2.85 per home-cart
$1.05 per apt. unit
$.67 for Seniors
$2.18 for Seniors home-
cart
FY17 $10.75 Base
Tiered Rates/tgals
0-2 tgals - $3.44
3-8 tgals - $4.37
9-15 tgals - $4.94
16-35 tgals - $5.47
Over 35 tgals - $6.07
$9.50+90% of metered water
usage @ $3.72 per tgals. $9.26 $2.50
$1.30 per home
$2.76 per home-cart
$1.01 per apt. unit
$.65 for Seniors
$2.11 for Seniors home-
cart
**Effective for customer billings beginning April 1, 2019 through March 31, 2020.
General Fund
Key Fiscal Points
Proposed
FY19
% Change Budget
FY18
% Change Actual
FY17
Operating Expenses $42,104,564 2.15% $41,217,125 8.5% $37,982,210
Capital Expenses $ 2,494,858 -9.25%$ 2,750,528 112% $ 1,296,054
Tax Rate .462500 per $100
Debt = .09079
M&O = .37171
0%.462500 per $100
Debt = .101444
M&O = .361056
0% .462500 per $100
Debt = .099447
M&O = .363053
Taxable Valuation* $4,415,713,775 10.4% $4,001,295,340 12.6% $3,553,921,930
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.
47
48
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.
49
BUDGET AMENDMENT
Department heads can amend the budget within their divisions as long as it does not affect
total appropriations. The City Manager can amend the budget within a particular fund as
long as it does not affect total appropriations. The City Council may amend the budget by a
majority vote of the full membership for emergency conditions which may arise which could
not reasonably have been foreseen in the normal process of planning the budget when the
general welfare of the citizenry is involved. These amendments must be by ordinance and
attached to the original budget in accordance with Article VII, Section 8 of the City Charter.
BUDGET PREPARATION
The budget preparation is coordinated through the City Manager’s Office and the Finance
Department. The budget process begins in late February or early March with a budget
kickoff meeting with all City department directors and managers. Each department and
division receives a budget preparation manual, forms and year to date budget information.
Departments prepare a summary including the following information about their activities:
Location and Hours of Operation
Mission/Programs/Services
Highlights/Accomplishments for the current fiscal year
Goals & Objectives for the upcoming fiscal year
Major Budgetary Issues and Operational Trends.
Current year estimates are carefully reviewed and known exceptions or cost increases are
reported along with justification. These variances are reviewed by the City Manager’s Office
for amendment as deemed necessary. The budget requests are submitted along with
justification for any increases. The City Manager’s office holds meetings with each director
to review each of their line items and discuss any changes. All capital and supplemental
requests are submitted separately and must include the following information:
Purpose/objective of this request
Changes/improvements from current operations
Alternative financing options
Estimated life of requested item
Impact or consequence of not funding this request
Equipment being replaced by this request
Cost of the item
Other associated cost
A work session is held to allow each department the opportunity to present their capital and
supplemental requests to the City Council. The City Manager’s Office consolidates all
capital requests and all supplemental requests, assigns a ranking based on funding
available, and submits its recommendation to the City Council for consideration.
In accordance with the fiscal policies, supplemental programs will only be funded from
current revenues. One-time revenue sources and excess reserves are used to fund capital
requests.
The finance department prepares revenue estimates based on historical data available from
the revenue manual (which is updated monthly) and other available data. Estimates are
reviewed and adjusted by the City Manager’s office as deemed necessary. The objective of
50
the City is to estimate revenues as accurately as possible to allow use of all available
funding.
The City Manager’s Office completes a final review of the budget and submits a preliminary
budget to the City Council. In accordance with Article VII, Section 2 of the City Charter, this
document must be submitted to City Council prior to August 1st.
STRATEGIC PLANNING
The City Council meets for a winter work-session and a budget work-session each year.
During these work-sessions, a strategic planning session is held for discussion of short,
intermediate, and long-term goals. These goals and the fiscal impact are considered during
the budget process and serves as a guide throughout the year for staff.
COMPREHENSIVE PLAN
The City’s long-term planning has been consolidated into a comprehensive five-year plan
produced by the City Manager’s office. This plan is updated every year and serves as the
City’s “road map” to which infrastructure, facility, and park projects will be done in the coming
years. Each project contains a fiscal impact analysis.
The comprehensive plan includes a five-year plan for drainage infrastructure, streets
including overlay and construction, water and wastewater line replacement, City facilities,
and the parks master plan. The information included in this document is an integral part of
the budget process.
The Capital Improvements Program details all funded and unfunded projects that have been
identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4)
requires “A statement proposing any capital expenditures deemed necessary for
undertaking during the next budget year and recommended provisions for financing”.
Section 2 (5) further requires “A list of capital projects which should be undertaken within
the five (5) next succeeding years”.
BUDGET ADOPTION
The City Charter provides:
After public hearing, the City Council makes any changes deemed necessary and
adopts the budget at least ten (10) days prior to the beginning of the next fiscal year by a
favorable majority vote of all members of the Council.
On August 2nd and 4th, the City Council reviewed the preliminary operating and capital
budgets. At their regularly scheduled City Council meeting on August 14th, the Euless City
Council set a date, time, and place for the budget public hearing on August 28th. City Council
held that public hearing and adopted the budget September 11th. After the budget adoption,
the Finance Department prepares a monthly financial report which is presented to the City
Council for their review.
51
DATE RESPONSIBILITY ACTION
Wednesday, February 21, 2018 Managers, Directors & Administrators Budget Kickoff - 2:00PM, City Hall Council Chambers
Saturday, February 24, 2018 CC, CMO & Finance Winter Work Session
Friday, March 02, 2018 Managers, Directors & Administrators Computer Request Forms due to Information Services,Vehicle
Request due to Fleet Services, and pay plan adjustments to HR.
February 26 - March 9, 2018 CMO, Finance & Directors Preliminary CIP Review (Facilities, Public Works, PACS)
Friday, March 16, 2018 Managers, Directors, Administrators
& Finance
Capital &Supplemental Request Budget Forms,including
FY2019 Multi-year Budget Forms,with supporting
documentation and rankings, returned to Finance.
Friday, March 23, 2018 Managers, Directors, Administrators
& Finance
All Other Budget Forms,including FY2019 Known Exceptions
and Travel Budget Forms,with supporting documentation,
returned to Finance. Departmental Data Entry completed.
Monday, April 02, 2018 Finance & Directors Notice of Fee Changes Due to Finance
Monday, April 02, 2018 Finance & Directors All CIP Sheets Updated and returned to Finance.
April 16-27, 2018 CMO, Finance & Directors Operating &Capital Budget Review with Directors and
Administrators
Tuesday, May 15, 2018 TAD Preliminary Tax Roll from TAD
Wednesday, May 30, 2018 CSO & Finance Publish Notice of Public Hearing on CCPD budget to be held on
June 11th (CCPD Board)
Monday, June 11, 2018 CCPD Board Hold Public Hearing on CCPD Budget. Adopt FY2019 CCPD
Budget. Submit CCPD Budget to City Council.
Monday, June 11, 2018 CC Receive CCPD Budget. Special called meeting at 6:00P.M.
Monday, June 11, 2018 CC, CMO & Directors Pre-Budget Work Session on Capital and Supplemental at
6:15P.M.
Thursday, June 14, 2018 CC, CMO & Directors Town Hall Meeting
Monday, June 25, 2018 CC, CMO & Finance CIP Budget Work Session
Wednesday, July 25, 2018 TAD Receipt of Final Tax Roll from TAD ( Make final changes)
Tuesday, July 31, 2018 Finance Preliminary Budget: CC, CMO, CSO, Library, Website
Wednesday, August 01, 2018 CSO & Finance
Publish Notice of Public Hearing of EDC Budget to be held
August 13
th (EDC Board). Publish Notice of City Council Public
Hearing of CCPD Budget to be held on August 14th.
Thursday, August 02, 2018 CC, CMO & Finance Budget Work Session
Saturday, August 04, 2018 CC, CMO & Finance Budget Work Session
Monday, August 13, 2018 EDC Board Hold Public Hearing on EDC Budget and Adopt FY2019 EDC
Budget.
Tuesday, August 14, 2018 CC
Vote to Place a Proposal to adopt a Specified Tax Rate on the
September 11
th agenda. Schedule Public Hearings on
Proposed Tax Rate for August 28th and September 4th.
Schedule Public Hearing on Proposed City and EDC budgets to
be held August 28th.Hold Public Hearing on FY2019 CCPD
Budget. Approve CCPD FY2019 Budget.
Thursday, August 16, 2018 CSO & Finance
Publish Notice of Property Tax Rate and Public Hearings on Tax
Increase to be held August 28th and September 4th. Publish
Notice of Public Hearing on Proposed Budgets (City and EDC)
to be held August 28th.
Tuesday, August 28, 2018 CC
Hold Public Hearing on Proposed EDC and City FY2019
budgets.Hold 1st Public Hearing on Proposed Tax Rate.
Announce date,time and place of 2nd public hearing on the Tax
Rate and announce date,time and place of meeting to adopt the
proposed tax rate for September 11th.
Tuesday, September 04, 2018 CC
Special Called Meeting to Hold 2nd Public Hearing on Proposed
Tax Rate. Announce date,time and place of meeting to adopt
the proposed tax rate for Tax Year 2018 for September 11th.
Tuesday, September 11, 2018 CC
Approve EDC Budget.First Reading and Adoption of the
FY2019 Budget.Ratify Property Revenue Increase.First
Reading and Adoption of Tax Rate. Adopt the Tax Roll.
Tuesday, September 25, 2018 CC Second Reading and Adoption of FY2019 Budget (if necessary).
Final Reading and Adoption of Tax Rate (if necessary).
* Tentative Subject to Change
FY2018-2019 Budget Schedule*
52
EXCERPTS FROM CHARTER
CITY OF EULESS, TEXAS
ARTICLE VII. FINANCE
Sec. 1. Fiscal year.
The fiscal year of the City of Euless shall begin on October first of each calendar year and
will end on September thirtieth of the following calendar year. The fiscal year will also be
established as the accounting and budget year. All funds collected by the City during any fiscal
year, including both current and delinquent revenue shall belong to such fiscal year and, except
funds derived to pay interest and create a sinking fund on the bonded indebtedness of the City,
may be applied to the payment of the expenses incurred during such fiscal year. Any revenues
uncollected at the end of any fiscal year, and any unencumbered funds actually on hand shall
become resources of the next succeeding fiscal year.
State law references – Budgets. V.T.C.A. Local Government Code ¶ 102.001 et seq: fiscal powers. V.T.C.A., Local Government Code ¶ 101.002.
State law reference – Fiscal Year. V.T.C.A. Tax Code ¶1.05
Sec. 2. Preparation and submission of budget.
The City Manager, prior to August first of each year, shall prepare and submit the budget,
covering the next fiscal year, to the Council, which shall contain the following information. In
preparing the budget, each employee, officer, board, and department shall assist the City
Manager by furnishing all necessary information.
(1) The City Manager’s budget message shall outline the proposed financial policies
for the next fiscal year with explanations of any change from previous years in
expenditures and any major changes of policy, and a complete statement
regarding the financial conditions of the City.
(2) An estimate all revenue from taxes and other sources, including the present tax
structure rates and property evaluation for the ensuing year.
(3) A carefully itemized list of proposed expenses by office, department, agency,
employee and project for the budget year, as compared to actual expenses of the
last ended fiscal year, and the present year-to-date.
(4) A description of all outstanding bond indebtedness, showing amount, purchaser,
date of issue, rate of interest and maturity date, as well as any other indebtedness
which the City had incurred and which has not been paid.
(5) A statement proposing any capital expenditures deemed necessary for
undertaking during the next budget year and recommended provisions for
financing.
(6) A list of capital projects which should be undertaken within the five (5) next
succeeding years.
State law reference – Budget, V.T.C.A., Local Government Code ¶ 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.
53
Sec. 4. Public hearing on budget.
At the Council meeting at which time the budget is submitted, the Council shall, in
conformance with the requirements of law, name the date and place of a public hearing and shall
cause to be published the time and place thereof. At this hearing, interested citizens may express
their opinions concerning items of expenditure, giving their reasons for wishing to increase or
decrease any items of expense. (Amended 11-5-91)
State law reference – Budget, V.T.C.A., Local Government Code ¶ 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.
54
CITY OF EULESS
FISCAL POLICIES
I. INTRODUCTION
A. Purpose Statement – The City of Euless has an important responsibility to its citizens to carefully
account for public funds, to manage municipal finances wisely, and to plan for the adequate funding
of services desired by the public.
The overriding goal of the Fiscal Policies is to enable the City to achieve a long-term stable and positive
financial condition. The watchwords of the City’s fiscal management include integrity, prudent
stewardship, planning, accountability, and full disclosure.
The purpose of the Fiscal Policies is to provide guidelines for the Director of Finance in planning and
directing the City’s day to day financial affairs and in developing recommendations to the City Manager
and City Council. The scope of the policies spans accounting, auditing, financial reporting, internal
controls, operating and capital budgeting, revenue management, cash management, expenditure
control, and debt management.
B. Annual Review of Policies – These policies will be reviewed administratively by the Finance Director
and City Manager and will be presented to the City Council for approval of any significant changes.
II. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
A. Accounting – The Director of Finance is the City’s Chief Accountant and is responsible for establishing
the chart of accounts and for properly recording financial transactions.
B. Accounts Receivable – This asset account reflects amounts owed to the City from citizens, companies,
or other governmental entities. Delinquent accounts will be pursued.
C. External Auditing
1. The City will be audited annually by outside independent accountants (auditors). The auditors
must be a CPA firm of national reputation and must demonstrate that they have the breadth
and depth of staff to conduct the City’s audit in accordance with generally accepted auditing
standards and contractual requirements. The auditor’s report on the City’s financial
statements will be completed and submitted to City staff within 120 days of the City’s fiscal
year end, and the auditor’s management letter will be presented to the City staff accordingly.
An interim management letter will be issued prior to this date if any materially significant
internal control weaknesses are discovered.
2. The Auditors are accountable to the City Council and will have access to direct communication
with the City Council if the City staff is unresponsive to auditor recommendations or if the
auditors consider such communication necessary to fulfill their legal and professional
responsibilities.
3. Auditor Rotation – The City will not require auditor rotation, but will circulate requests for
proposal for audit services at least every five years.
D. Internal Auditing – The City recognizes the need for an internal audit function to provide independent,
unbiased and objective reviews and assessments of the business activities, operations, financial
systems and internal accounting controls of the City and some of its business partners. The reviews
and assessments are conducted in order to instill confidence to citizens and stakeholders that
resources are responsibly and effectively managed in order to achieve intended results. The City shall
devote resources, as available, to conduct operational, financial and performance audits, selected as
a result of risk analysis and assessment process. The internal audit function will report directly to the
City Manager’s Office.
E. External Financial Reporting – The City will prepare and publish a comprehensive annual financial
report (CAFR). The CAFR will be prepared in accordance with generally accepted accounting
principles and will be presented annually to the Government Finance Officers Association (GFOA) for
evaluation and awarding of the Certificate of Achievement for Excellence in Financial Reporting. The
55
CAFR will be published and presented to the City Council within 150 days after the end of the fiscal
year. City staffing limitations may preclude such timely reporting. In such case, the Finance Director
will inform the City Manager and the City Manager will inform the City Council of the delay and the
reasons therefore.
F. Internal Financial Reporting – The Finance Department will prepare internal financial reports sufficient
for management to plan, monitor, and control the City’s financial affairs. Internal financial reporting
objectives are addressed throughout the policies.
III. INTERNAL CONTROLS
A. Objective – To provide management with reasonable assurance that assets are safeguarded against
loss from unauthorized use or disposition. At all times the City of Euless shall maintain an environment
conducive to good internal controls.
B. Written Procedures – The Finance Director is responsible for developing Citywide written guidelines
on accounting, cash handling, and other financial matters which will be approved by the City Manager.
The Finance Department will assist Department Managers as needed in tailoring these guidelines into
detailed written procedures to fit each department’s specific requirements.
C. Department Managers Responsible – Each Department Manager is responsible to ensure that good
internal controls are followed throughout his or her department, that all Finance Department guidelines
on accounting and internal controls are implemented, and that all independent auditor internal control
recommendations are addressed.
IV. OPERATING BUDGET
A. Preparation – The City’s “operating budget” is the City’s annual financial operating plan. It comprises
governmental and proprietary funds, including the General Obligation Debt Service Fund. The budget
is prepared by the Finance Director or appointee with the cooperation of all City Departments, and is
submitted to the City Manager who makes any necessary changes and transmits the document to the
City Council. The operating budget will be submitted to the GFOA annually for evaluation and
awarding of the Award for Distinguished Budget Presentation.
B. Balanced Budget – The operating budget will be balanced, with current revenues, exclusive of
beginning resources, greater than or equal to current expenditures/expenses.
C. Adoption Process – Pursuant to City Charter Article VII Section 5, a budget will be presented by the
City Manager to the City Council, and to the public through the Euless Public Library, by August 1, and
after public hearings the City Council shall adopt, with any changes, at least ten days prior to beginning
of the new fiscal year by a majority vote.
D. Amendment Process – According to Section 8 of the same article, amendments may be made by
ordinance as necessary.
E. Planning – The budget process will be coordinated so as to identify major policy issues for the City
Council consideration several months prior to the budget approval date so that proper decision
analysis can be made. Periodic financial reports will be prepared to enable the Department Managers
to manage their budgets and to enable the Budget Office to monitor and control the budget as
authorized by the City Manager. Summary financial reports will be presented to the City Council
monthly by the third Friday after the end of each month. Such reports will enable the City Council to
understand the big picture budget status. Operating Expenditure Control is addressed in another
section of the Policies.
F. Performance Measures and Productivity Indicators – Where appropriate, performance measures and
productivity indicators will be developed and used as guidelines and reviewed for efficiency and
effectiveness. This information will be included in the annual budgeting process and reported to the
City Council at least annually.
V. CAPITAL BUDGET AND PROGRAM
A. Preparation – The City’s capital budget will include all capital project funds and all capital resources.
The budget will be prepared annually in conjunction with the operating budget. The capital budget will
be compiled by the Finance Director with the involvement of all required City departmental project
managers. Integration of the fiscal impact of capital improvements on the operating budget will be
monitored.
56
B. Definition –
1. Facilities - include any structures or properties owned by the City, the land upon which the
facility is situated for the provision of City services, and the initial furniture, fixtures, equipment
and apparatus necessary to put the facility in service. Facilities include, but are not limited to
the following: administrative offices, parks, service centers and storage yards, recreation
centers, libraries, fire stations, jails and courts, and water and sewer related structures.
2. Infrastructure - Includes permanently installed facilities, generally placed underground or at
grade, which form the basis for the provision of City services. Typically included are
thoroughfares, bridges, water and sanitary sewer lines, drainage channels, and storm sewers.
C. Control – All capital project expenditures must be appropriated in the capital budget. The Finance
Department must certify the availability of such appropriations or the availability of resources so an
appropriation can be made before a capital project contract is presented by the City Manager to the
City Council for approval.
D. Program Planning – The capital budget will include capital improvements program plans for future
years. The planning time frame should normally be at least five years. The replacement and
maintenance for capital items should be projected for the next five years. Future maintenance and
operations will be fully costed, so that these costs can be considered in the operating budget.
E. Alternate Resources – Where applicable, assessments, impact fees, pro-rata charges, or other user-
based fees should be used to fund capital projects which have a primary benefit to specified property
owners. Drainage Utility revenues are established to fund small citywide drainage projects. Single
large drainage projects may be funded by debt.
F. Debt Financing – Recognizing that debt is usually a more expensive financing method, alternative
financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire
major assets with expected lives which equal or exceed the average life of the debt issue. The
exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized
labor for design and construction of capital projects, and small component parts which are attached to
major equipment purchases.
G. Infrastructure Maintenance – The City recognizes that deferred street maintenance increases future
capital costs by an estimated five- to ten-fold. Therefore, a portion of the General Fund budget will be
set aside each year to maintain the quality of streets. The amount will be established annually so that
repairs will be made amounting to a designated percentage of the value of the streets.
H. Reporting – Periodic financial reports will be prepared to enable the Department Managers to manage
their capital budgets and to enable the Finance Department to monitor and control the capital budget
as authorized by the City Manager.
VI. REVENUE MANAGEMENT
A. Simplicity – The City will strive to keep the revenue system simple, which will result in a decrease of
compliance costs for the taxpayer or service recipient and a corresponding decrease in avoidance to
pay. The City will avoid nuisance taxes, fee, or charges as revenue sources.
B. Certainty – An understanding of the revenue source increases the reliability of the revenue system.
The City will try to understand its revenue sources, and enact consistent collection policies so that
assurances can be provided that the revenue base will materialize according to budgets and plans.
C. Equity – The revenue system of the City will strive to maintain equity in its structure. That is, the City
will seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities,
and customers. However, it is recognized that public policy decisions may lead to subsidies in certain
circumstances, e.g., homestead tax exemption.
D. Administration – The benefits of a revenue will exceed the cost of producing the revenue. The cost of
collection will be reviewed annually for cost effectiveness as a part of the indirect cost, cost of services
analysis. Where appropriate, the City will use the administrative processes of State or Federal
collection agencies in order to reduce administrative costs.
57
E. Revenue Adequacy – The City will require that there be a balance in the revenue system. That is, the
revenue base will have the characteristic of fairness and neutrality as it applies to cost of service,
willingness to pay, and ability to pay.
F. Cost/Benefit of Abatement – The City will use due caution in the analysis of any tax, fee, or water and
wastewater incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact)
analysis will be performed as a part of such review.
G. Diversification and Stability – In order to protect the government from fluctuations in a revenue source
due to fluctuations in the economy, and variations in weather (in the case of water and wastewater), a
diversified revenue system will be maintained which has a stable source of income.
H. Nonrecurring Revenues – One-time revenues will not be used for ongoing operations. Nonrecurring
revenues will be used only for nonrecurring expenditures. Care will be taken not to use these revenues
for budget balancing purposes.
I. Property Tax Revenues –
1. Process. Property shall be assessed at 100% of the fair market value as appraised by Tarrant
Appraisal District. Reappraisal and reassessment shall be done regularly as required by State
law. A 97% collection rate will serve as a goal for tax collections, with a delinquency rate of
3% or less. All delinquent taxes will be aggressively pursued, with delinquents greater than
150 days being turned over to an attorney and a penalty assessed to compensate the attorney
as allowed by State law, and in accordance with the attorney’s contract. Annual performance
criteria will be developed for the attorney.
2. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by
seeking additional revenue sources and attempting to expand and diversify the City tax base.
J. Exemptions – In order to maintain stability of funds for the City, it is the Council’s intentions for the
exemptions presently allowed by the City to be continued with no allowance for additional exemptions.
Tax abatements should be used selectively and only when a good chance exists of economic return
exceeding the loss.
K. User-Based Fees – For services associated with a user fee or charge, the direct and indirect costs of
that service will be offset by a fee where possible. There will be an annual review of fees and charges
to ensure that fees provide adequate coverage of costs of services.
L. Property Tax Distribution – The percentage of the tax rate allocated to the General Fund is the percent
equal to the Maintenance and Operations portion of the total tax rate. The allocation of the tax rate for
debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate. Debt service
should not exceed 40% except for extraordinary and temporary reasons.
M. Proprietary – Proprietary funds will pay the General Fund for direct services rendered. Additionally,
the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to compensate
the General Fund for the lost revenue that would be payable from a privately owned utility.
N. Franchise Agreements – The City will monitor the status of existing financial agreements and take
necessary actions to negotiate new agreements as they near expiration or as they need revisions to
best serve the citizens of Euless.
O. General and Administrative Charges – A method will be maintained whereby the General Fund may
impose a charge to the proprietary funds for general and administrative services (indirect costs)
performed on the enterprise funds’ behalf.
P. Utility Rates – The City will review and adopt utility rates that will generate revenues required to fully
cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide
for an adequate level of working capital needs. This policy does not preclude drawing down cash
balance to finance current operations. However, it is best that any extra cash balance be used instead
to finance capital projects.
Q. Interest Income – Interest earned from investment of available moneys, whether pooled or not, will be
distributed to the funds in accordance with the operating and capital budgets which, wherever possible,
will be in accordance with the equity balance of the fund from which moneys were provided to be
invested.
58
R. Revenue Monitoring – Revenues actually received will be regularly compared to budgeted revenues
and variances will be investigated. This process will be summarized in the appropriate budget report.
VII. EXPENDITURE CONTROL
A. Appropriations – The level of budgetary control is the department level in the General Fund and Water
and Sewer Fund, and the fund level in all other funds. When budget adjustments between funds are
necessary, these must be approved by the City Council. Budget appropriation amendments at lower
levels of control shall be made in accordance with the applicable administrative procedures through
the finance office.
B. Central Control – Significant salary and capital budgetary savings in any department will be centrally
controlled and may not be spent by the department without specific City Manager authorization.
C. Purchasing – All purchases shall be in accordance with the City’s purchasing policies. Purchases and
any contracts exceeding the limit established by state law will conform to a formal bidding process as
outlined. Recommendations on purchases and contracts that are subject to the bidding process will
be made to the City Council for their approval.
D. Prompt Payment – All invoices will be paid within 30 days of receipt in accordance with the prompt
payment requirements of State law. Procedures will be used to take advantage of all purchase
discounts where considered cost effective. However, payments will also be reasonably delayed in
order to maximize the City’s investable cash, where such delay does not violate the agreed upon
payment terms.
E. Equipment Financing – Equipment may be financed when the unit purchase price is $20,000 or more
and the useful life is at least four years with City Council approval.
VIII. ASSET MANAGEMENT
A. Investments – The City’s investment practices will be conducted in accordance with the City Council
approved Investment Policies. Utilized objectives: safety, liquidity, and yield.
B. Cash Management – The City’s cash flow will be managed to maximize the cash available to invest.
C. Investment Performance – At the end of each fiscal year a report on investment performance will be
provided by the Finance Director to the City Manager for presentation to the City Council.
D. Fixed Assets and Inventory – These assets will be reasonably safeguarded, property accounted for,
and prudently insured.
IX. FINANCIAL CONDITION AND RESERVES
A. No Operating Deficits – Current expenditures will be paid with current revenues. Deferrals, short-term
loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used
only for emergencies or nonrecurring expenditures, except when balances can be reduced because
their levels exceed guideline minimums.
B. Operating Reserves – The General Fund resources balance combined with the Emergency Reserve
Funds should be at least 30 to 60 days in working capital and never fall below 8.3% of the General
Fund expenditures budget. This percentage is the equivalent of 30 days’ expenditures. The Enterprise
Fund working capital should be at least 45 to 75 days in working capital and never fall below 12% of
the Water and Wastewater operating expense budget. 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 expenditure account 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 account will be established based upon a
schedule of estimated retirements which will be developed in conjunction with the operating budget.
59
E. Equipment Replacement – The City shall maintain an Equipment Replacement Fund for vehicles and
equipment. Funds will be transferred based on a depreciated calculation of each piece of equipment.
F. Health Claims – The City shall maintain a fund for health claims for all employees. Adequate reserves
shall be maintained as determined actuarially. All reasonable cost containments will be reviewed to
keep the cost to the City and the employees minimal.
X. DEBT MANAGEMENT
A. Short-Term Debt – Short-term debt may be issued for interim financing, short economic life assets, or
funding operational cash flow deficits or anticipated revenues. If utilized, tax anticipation notes (TAN’s)
will be retired in accordance with State law, and bond anticipation notes (BAN’s) will be retired within
six months of completion of the project. Any short-term debt outstanding at year end will not exceed
5% (including TAN’s, but excluding BAN’s) of net operating revenues.
B. Long-Term Debt – The City may issue long-term debt when it is deemed that capital improvements
should not be financed from current revenues, reserves, or short-term borrowings. Long-Term debt
will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the
projects financed.
C. Self-Supporting Debt – When appropriate, self-supporting revenues will pay debt service in lieu of tax
revenues.
D. Rating – Full disclosure of operations will be made to the bond rating agencies. The City staff, with
the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and
presentation to the rating agencies.
E. Water and Wastewater Bond Coverage Ratios – The City has both revenue bonds and other
indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50
for revenue bonds “technical average” and 1.25 for all indebtedness “practical coverage”. The City
will issue new debt for an Enterprise only after an “additional bonds” test has been applied to the
issuance. This test determines that revenues are sufficient to defray the additional debt service burden
that will be created by the new issuance.
F. Federal Requirements – The City will maintain procedures to comply with arbitrage rebate and other
Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate requirements,
the City will attempt to issue bonds in increments not to exceed $5,000,000 per calendar year.
G. Debt Service Reserves – The Debt Service Fund will maintain a minimum level of reserves equal to
one month of principal and interest. This 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)
60
• Use of bond insurance
• Deep discount bonds
• Variable rate bonds
• Call provisions
L. Bond Issuance Advisory Fees and Costs – The City will be actively involved in the selection of all
financial advisors, underwriters, paying agents, and bond counsel. The City shall evaluate the merits
of rotating professional advisors and consultants as well as the kinds of services and fee structures
available from independent financial advisors, investment banking firms, and commercial banks. The
City will carefully itemize and scrutinize all costs associated with the issuance of bonds.
M. Refunding Debt – The City shall continually review outstanding obligations and may initiate refinancing
when the potential for present value savings calculate to approximately five percent (5%) or gross
savings exceed $100,000.
N. Maximum Debt Levels – The water and wastewater bond maximum shall be within Bond Coverage
Ratios as stated in this policy. The City will strive to keep the portion of the City’s ad valorem tax rate
for interest and sinking (debt service) that is tax supported debt (excluding self-supporting debt) below
forty percent (40%) of the total adopted City ad valorem tax rate. The State of Texas limits the total
City ad valorem tax rate to $2.50 per $100 valuation.
O. Fixed Rate Debt – To maintain a predictable debt service schedule, the City may give preference to
debt that carries a fixed interest rate.
P. Variable Rate Debt - Variable rate debt is debt that bears interest at a floating rate established at
specific intervals. The City strives not to exceed thirty percent (30%) of the City’s total outstanding
debt in variable rate debt and may consider using variable rate debt in circumstances where assets
and liabilities match, for interim financing, where interest rates are above historic averages, if
diversification of debt is desired, or there is a variable revenue stream.
XI. STAFFING AND TRAINING
A. Adequate Staffing – Staffing levels will be adequate for the fiscal functions of the City to function
effectively. Overtime shall be used only to address temporary or seasonal demands that require
excessive hours. Workload shedding alternatives as well as technology will be explored before adding
staff.
B. Training – The City will support the continuing education efforts of all financial staff including the
investment in time and materials for maintaining a current perspective concerning financial issues.
Staff will be held accountable for communicating, teaching, and sharing with other staff members all
information and training materials acquired from seminars, conferences, and related education efforts.
C. Awards, Credentials – The City will support efforts and involvements which result in meeting standards
and receiving exemplary recitations on behalf of any of the City’s fiscal policies, practices, processes,
products, or personnel. Further, the Finance Director will try to obtain and/or maintain designation of
Certified Government Finance Officer as awarded by the GFOA of Texas.
61
General Fund
62
$ 11,243,470 $ 12,449,468 $ 12,449,468 $ 9,993,741
REVENUES
Property Taxes 12,322,016$ 13,669,048$ 13,615,183$ 15,185,605$
Gross Receipts Tax 4,330,670$ 4,505,276$ 4,467,182$ 4,549,168$
General Sales Tax 13,093,980$ 13,577,161$ 12,537,675$ 13,193,953$
Selective Sales Tax 128,252$ 145,000$ 150,000$ 171,075$
Fines/Fees/Penalties 2,659,322$ 2,724,581$ 2,558,566$ 2,583,980$
Licenses & Permits 1,895,460$ 749,000$ 1,287,195$ 574,000$
Interest Income 140,239$ 140,000$ 163,910$ 170,000$
Intergovernmental Revenue 402,549$ 410,778$ 419,142$ 420,000$
Charges for Service 1,853,184$ 1,904,400$ 1,630,305$ 1,693,615$
Miscellaneous/Rental Income 610,334$ 618,878$ 610,374$ 614,244$
Insurance/Risk/Other Financing Sources 276,660$ 10,000$ 3,278,911$ 4,000$
Revenues before Transfers 37,712,666$ 38,454,122$ 40,718,443$ 39,159,640$
Transfers from Other Funds 2,771,596$ 2,771,496$ 2,897,387$ 2,979,037$
TOTAL REVENUES 40,484,262$ 41,225,618$ 43,615,830$ 42,138,677$
TOTAL RESOURCES 51,727,732$ 53,675,086$ 56,065,298$ 52,132,418$
EXPENDITURES
Personal Services 28,658,039$ 31,404,077$ 30,941,510$ 31,839,327$
Professional/Technical Services 1,115,175$ 1,452,296$ 1,354,617$ 1,429,795$
Contractual Services 567,606$ 666,999$ 662,555$ 675,944$
Utilities 1,362,125$ 1,096,770$ 1,054,530$ 1,035,823$
Maintenance 633,258$ 649,697$ 586,719$ 678,893$
Other Services/Contingencies 46,430$ 175,500$ 119,575$ 150,500$
Insurance 5,077$ 5,300$ 5,300$ 5,300$
General & Administrative 376,185$ 484,292$ 468,510$ 459,356$
Rebates/Incentives 2,273,141$ 2,380,496$ 2,416,460$ 2,069,609$
Supplies 904,659$ 1,068,141$ 984,048$ 1,039,033$
Capital Purchases (Equipment)2,059,228$ 3,174,672$ 6,068,320$ 3,206,898$
Debt Service/Bank Charges 3,133$ 6,000$ 6,000$ 102,576$
Expenditures before Transfers 38,004,056$ 42,564,240$ 44,668,144$ 42,693,054$
Transfers to Other Funds 1,274,208$ 1,403,413$ 1,403,413$ 1,906,368$
TOTAL EXPENDITURES 39,278,264$ 43,967,653$ 46,071,557$ 44,599,422$
ENDING FUND BALANCE 12,449,468$ 9,707,433$ 9,993,741$ 7,532,996$
1 General Emergency and Contingency Fund reflected in the Reserve Fund Summary.
NOTE: Some accounts may have been recategorized to provide consistent presentation across funds.
BEGINNING FUND BALANCE1
ACTUAL
FY2016-17
BUDGET
FY2017-18
ESTIMATED
FY2017-18GENERAL FUND SUMMARY
The budget declines in fund balance are planned drawdowns for the purchase of capital equipment and other non-
recurring, one-time expenditures. The drawdown is funded from excess reserves that exceed the recommended 60-
day level.
BUDGET
FY2018-19
63
General Fund Revenues
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Revenues FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Property Taxes 12,274,326$ 13,639,048$ 13,590,183$ 15,155,605$ 1,516,557$ 11%
Prior Year Property Taxes 47,690$ 30,000$ 25,000$ 30,000$ -$ 0%
Penalties & Interest 68,615$ 65,000$ 60,000$ 65,000$ -$ 0%
Sales Tax 10,435,753$ 10,805,859$ 9,985,426$ 10,487,214$ (318,645)$ (3%)
Additional Sales Tax 2,658,227$ 2,771,302$ 2,552,249$ 2,706,739$ (64,563)$ (2%)
Mixed Drink Tax 128,252$ 145,000$ 150,000$ 171,075$ 26,075$ 18%
Electric Franchise 1,633,066$ 1,683,432$ 1,683,432$ 1,700,266$ 16,834$ 1%
Gas Franchise 384,230$ 380,000$ 427,604$ 430,000$ 50,000$ 13%
Telephone Franchise 282,336$ 309,000$ 275,500$ 268,000$ (41,000)$ (13%)
Sanitation Service 232,445$ 232,800$ 248,185$ 252,000$ 19,200$ 8%
Recycling Franchise Fee 19,585$ 19,200$ 20,225$ 20,225$ 1,025$ 5%
Cable Franchise Fee 623,174$ 658,000$ 583,000$ 580,000$ (78,000)$ (12%)
W&WW Franchise Tax 1,155,834$ 1,222,844$ 1,229,236$ 1,298,677$ 75,833$ 6%
Other Permits 26,613$ 25,000$ 26,330$ 26,000$ 1,000$ 4%
Health Permits 72,050$ 70,000$ 70,185$ 70,000$ -$ 0%
Fire Permits 84,448$ 69,500$ 106,275$ 90,000$ 20,500$ 29%
Contractor Regulatory License 67,200$ 62,000$ 62,000$ 65,000$ 3,000$ 5%
Minimum Housing 101,623$ 100,000$ 79,015$ 79,015$ (20,985)$ (21%)
Misc. Permits and Fees 43,382$ 44,000$ 45,145$ 45,000$ 1,000$ 2%
Building Permits 1,624,178$ 500,000$ 1,000,000$ 300,000$ (200,000)$ (40%)
Swimming Pools/Concessions 233,553$ 265,000$ 226,955$ 230,000$ (35,000)$ (13%)
Auto Theft Task Force Grant 85,616$ 87,506$ 93,210$ 95,000$ 7,494$ 9%
School Resource Officers 316,933$ 323,272$ 323,272$ 325,000$ 1,728$ 1%
Municipal Court 2,582,580$ 2,650,846$ 2,490,941$ 2,513,980$ (136,866)$ (5%)
Library Fees 30,395$ 29,835$ 28,725$ 20,100$ (9,735)$ (33%)
Ambulance Fees 1,043,748$ 1,150,000$ 1,018,000$ 1,010,000$ (140,000)$ (12%)
Alarm Revenue 118,825$ 130,000$ 95,000$ 130,000$ -$ 0%
Jail Revenue 302,115$ 210,000$ 160,000$ 200,000$ (10,000)$ (5%)
Interest Income 140,239$ 140,000$ 163,910$ 170,000$ 30,000$ 21%
Miscellaneous 164,815$ 108,778$ 124,411$ 105,174$ (3,604)$ (3%)
Tower Lease 465,998$ 511,400$ 490,828$ 505,570$ (5,830)$ (1%)
Betterment/Contributions 15,452$ 15,500$ 15,290$ 15,000$ (500)$ (3%)
Issuance of Debt 249,370$ -$ 3,268,911$ -$ -$ 0%
Transfers 2,771,596$ 2,771,496$ 2,897,387$ 2,979,037$ 207,541$ 7%
TOTAL REVENUES 40,484,262$ 41,225,618$ 43,615,830$ 42,138,677$ 913,059$ 2%
Use of Reserves -$ 2,750,528$ 2,455,727$ 2,494,858$ (255,670)$ (9%)
TOTAL RESOURCES 40,484,262$ 43,976,146$ 46,071,557$ 44,633,535$ 657,389$ 1%
Sales & Uses Taxes
32%
Licenses/Permits
2%
Franchise Fees
11%
Fines & Fees
10%Interest
0%
Transfers
7%
Miscellaneous
2%
Property Taxes
36%
FY2018-2019
64
General Fund
FY2019 revenue assumptions
revenue source assumptions
Property Taxes Projection based on tax rate of 46.25¢ on certified appraisals
from Tarrant Appraisal District.
Prior Year Property Taxes Projected to remain flat with FY18 budget.
Penalties & Interest Projected to remain flat with FY18 budget.
Sales Tax Projected to decline 3% from FY18 budget.
Additional Sales Tax Decrease based on 25% of projected sales tax revenues without
TIF allocation.
Mixed Drink Tax Projected to increase with new development.
Electric Franchise Projection to increase with new development with offset for lower
rates in the market.
Gas Franchise Projected increase from FY18 budget based on actual
collections.
Telephone Access Line Fees Decreased based on historical trend.
Sanitation Services Franchise Increase from FY18 budget based on approved rates.
Recycling Franchise Projection to remain flat with from FY18 estimates.
Cable Franchise Projected decrease from FY18 estimates.
Water & Wastewater Franchise Based on 5% of projected gross receipts.
Other Permits Projected to increase slightly based on historical trend.
Health Permits Projected to remain flat from FY18 budget due to food
establishment closures for highway expansion combined with
known increases from development.
Fire Permits Projected to increase from FY18 budget due to new
development.
Contractors Regulatory License Projected to increase slightly based on historical trend.
Minimum Housing Projected decrease due to the demolition of older apartments
and several achieving Tier 1.
Miscellaneous Permits and Fees Projected slight increase from FY18 budget.
Building Permits Projected to decrease as City reaches buildout.
Police Program Reimbursements Based on 80% of projected officer salary.
School Police Reimbursements Based on current contract of four patrol officers.
Municipal Court Projected to increase slightly from FY18 estimates.
Library Fees Projected to decrease from FY18 estimates due to library
remodel.
Ambulance Fees Projection of a slight decrease from FY18 estimates.
Alarm Revenue Projected to remain flat with FY18 budget.
Jail Revenue Projected to decrease slightly from FY18 budget levels.
Interest Income Projected to increase based on market outlook and investable
balances.
Miscellaneous Projected slight decrease from FY18 budget.
Tower Lease Revenue Based on current lease agreements.
Betterment Contributions Projected to decrease from FY18 estimates.
Transfers Based on administrative fees charged to utility operations and
1/3 of Euless’ portion of the Car Rental Tax.
65
General Fund Multi-Year Analysis
FY18 Budget to
REVENUE ACTUAL ACTUAL ACTUAL BUDGETED ESTIMATED PROPOSED FY19 Proposed
SOURCE FY2015 FY2016 FY2017 FY2018 FY2018 FY2019 % Diff
Property Taxes*$10,855,011 $11,164,933 $12,390,631 $13,734,048 $13,675,183 $15,250,605 11.04%
Franchise Fees $4,403,348 $4,320,999 $4,330,669 $4,505,276 $4,467,182 $4,549,168 0.97%
Sales & Use Taxes $11,537,264 $12,697,947 $13,222,232 $13,722,161 $12,687,675 $13,365,028 (2.60%)
Fines & Fees $4,690,582 $4,834,627 $4,366,624 $4,435,681 $4,072,371 $4,158,104 (6.26%)
Licenses & Permits $1,409,704 $1,717,416 $2,019,496 $870,500 $1,388,950 $675,015 (22.46%)
Interest Income $55,022 $97,775 $140,239 $140,000 $163,910 $170,000 21.43%
Int'gov't./Trans./Misc.$3,622,055 $3,777,938 $4,014,371 $3,817,952 $7,160,559 $3,970,757 4.00%
TOTAL REVENUES $36,572,985 $38,611,635 $40,484,262 $41,225,618 $43,615,830 $42,138,677 2.21%
Revenue Source - Percentage of General Fund Revenues Average
Property Taxes 29.68%28.92%30.61%33.31%31.35%36.19%31.68%
Franchise Fees 12.04%11.19%10.70%10.93%10.24%10.80%10.98%
Sales & Use Taxes 31.55%32.89%32.66%33.29%29.09%31.72%31.87%
Fines & Fees 12.83%12.52%10.79%10.76%9.34%9.87%11.02%
Licenses & Permits 3.85%4.45%4.99%2.11%3.18%1.60%3.36%
Interest Income 0.15%0.25%0.35%0.34%0.38%0.40%0.31%
Int'gov't./Trans./Misc.9.90%9.78%9.90%9.26%16.42%9.42%10.78%
TOTAL 100.00%100.00%100.00%100.00%100.00%100.00%100.00%
The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in the
General Fund.While indicating which revenue sources have experienced an increase or decrease,the chart indicates what
percentage of the total revenue stream a source constitutes.
While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in nature, and
therefore are subject to sharp declines in slower economic periods. Through the years the trend now shows sales and use tax to be
the largest source of revenues averaging 31.87% of the total.Previously this was property tax which is now the second highest
source on average at 31.68% and fines third at 11.02%. Franchise Fees make up approximately 10.98% of total revenues with other
sources varying from less than 1%to a little under 11%. Recent trends are showing less reliance on other sources of revenues and
more on the sales and use and property taxes.
* Includes Penalty and Interest.
$0.0
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
$35.0
$40.0
$45.0
$50.0
FY2015 FY2016 FY2017 FY2018 BUD FY2018 EST FY2019 PROPRevenues In MillionsProperty Taxes*Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permits Interest Income Int'gov't./Trans./Misc.
66
Operating & Maintenance Debt Service
Adj. Net Taxable Value Assessed $3,953,691,076 $3,953,691,076
TIF Increment Value $149,223,532
Proposed Tax Rate per $100 Valuation 0.371710 0.090790
Estimated Tax Levy $14,696,265 $3,589,556
Est. Percent of Collection (O&M and I&S)97.50%100.00%
General Fund Collections $14,328,858
Ceiling Revenues $826,747
Estimated Fund Collections $15,155,605 $3,589,556
Additional
Rate Percent $ Amount Sales Tax Total
Operating & Maintenance - General Fund 0.371710 80.37%$15,155,605 2,706,739$ 17,862,344$
Interest and Sinking - Debt Service Fund 0.090790 19.63%$3,589,556 -$ 3,589,556$
TOTAL 0.462500 100.00%$18,745,162 2,706,739$ 21,451,901$
Fiscal Operating &Interest &Total
Year Maintenance Sinking Tax Rate
2010 0.360791 0.109209 0.470000
2011 0.343905 0.126095 0.470000
2012 0.345388 0.124612 0.470000
2013 0.355130 0.114870 0.470000
2014 0.360619 0.109381 0.470000
2015 0.364505 0.102995 0.467500
2016 0.366571 0.100929 0.467500
2017 0.363053 0.099447 0.462500
2018 0.361056 0.101444 0.462500
Proposed 2019 0.371710 0.090790 0.462500
PROPERTY TAXES
Estimated Revenues FY19
Proposed Fund Distribution
0.000000
0.050000
0.100000
0.150000
0.200000
0.250000
0.300000
0.350000
0.400000
0.450000
0.500000
2010 2011 2012 2013 2014 2015 2016 2017 2018 Proposed 2019Cents Per $100 ValuationTen Year Breakdown of Tax Rate
Interest & Sinking Operating & Maintenance
67
General Fund Expenditures
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
City Council 14,980$ 40,680$ 40,680$ 40,680$ -$ 0%
City Administration 574,838$ 596,912$ 593,212$ 604,731$ 7,819$ 1%
City Secretary 355,690$ 412,918$ 405,828$ 432,205$ 19,287$ 5%
Communications/Marketing 13,489$ 23,475$ 16,725$ 16,725$ (6,750)$ (29%)
Total - City Administration 958,997$ 1,073,985$ 1,056,445$ 1,094,341$ 20,356$ 2%
Finance/Budget 225,151$ 240,938$ 240,513$ 248,954$ 8,016$ 3%
Municipal Court 699,822$ 808,974$ 799,444$ 848,515$ 39,541$ 5%
Accounting 341,077$ 469,965$ 380,139$ 434,131$ (35,834)$ (8%)
Purchasing 91,641$ 95,286$ 73,717$ 103,457$ 8,171$ 9%
Total - Finance 1,357,691$ 1,615,163$ 1,493,813$ 1,635,057$ 19,894$ 1%
Emergency Management 40,675$ 50,775$ 40,775$ 56,770$ 5,995$ 12%
Police Code Compliance 1,566,648$ 1,703,150$ 1,691,468$ 1,754,218$ 51,068$ 3%
Police Administration 1,020,744$ 1,068,297$ 1,051,434$ 1,100,434$ 32,137$ 3%
Police Patrol 5,239,569$ 5,852,113$ 5,817,982$ 5,880,980$ 28,867$ 0%
Police CID 1,714,247$ 1,795,160$ 1,784,467$ 1,745,815$ (49,345)$ (3%)
Police Service 1,929,777$ 2,281,586$ 2,239,838$ 2,301,329$ 19,743$ 1%
Police Detention 1,507,558$ 1,569,978$ 1,545,278$ 1,633,638$ 63,660$ 4%
Total-Police 13,019,218$ 14,321,059$ 14,171,242$ 14,473,184$ 152,125$ 1%
Fire Marshal/Education 583,052$ 614,337$ 615,587$ 647,537$ 33,200$ 5%
Fire Administration 524,205$ 553,477$ 551,977$ 555,136$ 1,659$ 0%
EMS/Suppression 8,772,335$ 9,254,148$ 9,230,148$ 9,319,870$ 65,722$ 1%
Total-Fire 9,879,592$ 10,421,962$ 10,397,712$ 10,522,543$ 100,581$ 1%
Information Services 306,587$ 352,956$ 347,456$ 682,820$ 329,864$ 93%
Human Resources 379,054$ 449,397$ 433,757$ 437,783$ (11,614)$ (3%)
Facility Maintenance 1,016,191$ 1,044,176$ 968,436$ 1,095,480$ 51,304$ 5%
Library 751,803$ 793,773$ 788,692$ 807,535$ 13,762$ 2%
Total - Administrative Services 2,453,635$ 2,640,302$ 2,538,341$ 3,023,618$ 383,316$ 15%
Planning & Development 305,928$ 325,492$ 317,613$ 321,777$ (3,715)$ (1%)
Inspection Services 364,872$ 395,007$ 392,227$ 395,426$ 419$ 0%
Total-Development 670,800$ 720,499$ 709,840$ 717,203$ (3,296)$ (0%)
Recreation 600,346$ 725,351$ 714,395$ 722,417$ (2,934)$ (0%)
Parks 1,286,136$ 1,457,924$ 1,411,623$ 1,424,511$ (33,413)$ (2%)
Swimming Pools 137,329$ 163,460$ 156,460$ 156,460$ (7,000)$ (4%)
Senior Center 247,366$ 278,107$ 270,355$ 283,240$ 5,133$ 2%
Recreation Admin.70,635$ 79,162$ 79,162$ 82,723$ 3,561$ 4%
Total-Parks & Comm Srvcs 2,341,812$ 2,704,004$ 2,631,995$ 2,669,351$ (34,653)$ (1%)
Street Maintenance 1,761,557$ 1,955,713$ 1,937,722$ 2,354,700$ 398,987$ 20%
Animal Control 276,924$ 315,937$ 287,937$ 307,551$ (8,386)$ (3%)
City Engineer 51,556$ 122,735$ 82,735$ 79,324$ (43,411)$ (35%)
Total - Public Works 2,090,037$ 2,394,385$ 2,308,394$ 2,741,575$ 347,190$ 15%
Legal Services 133,857$ 175,000$ 160,000$ 175,000$ -$ 0%
Non-Departmental 5,052,777$ 5,137,266$ 8,467,097$ 5,037,692$ (99,574)$ (2%)
Betterment 23,794$ 13,500$ 13,500$ 15,000$ 1,500$ 11%
Total - Non-Depart.5,210,428$ 5,325,766$ 8,640,597$ 5,227,692$ (98,074)$ (2%)
Total Operating Expenses 37,982,210$ 41,217,125$ 43,948,379$ 42,104,564$ 887,439$ 2%
Capital Expenses 1,296,054$ 2,750,528$ 2,123,178$ 2,494,858$ (255,670)$ (9%)
Total Expenses 39,278,264$ 43,967,653$ 46,071,557$ 44,599,422$ 631,769$ 1%
City Admin
2%
Police
32%
Fire
23%
Development
2%
Non-Depart
12%
Admin Srvcs
7%
Finance
4%
Public Works
6%
PACS
6%Capital
6%FY2018-2019
68
City Administration
Location & Hours of Operation:
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: To provide our citizens the most efficient services
possible that protect and enhance quality of life, through
planning and visionary leadership.
Accomplishments FY2017‐18:
Maintained a solid financial position including a stable
property tax rate.
Participated in numerous events and activities for the
community, many in conjunction with our neighboring cities
and school district as well as local non‐profit agencies.
Held citywide Town Hall meetings.
Coordinated Board & Commission Appreciation event.
Maintained document imaging system for City's legislative
records.
Completed updates to the Code of Ordinances.
Responded to all open records requests within state statute
requirements.
Worked with the rapidly changing face of media on Euless
events and issues.
Provided resources for citizens, staff and media to learn
more about City issues and services.
Completed numerous water, wastewater and street
improvements in accordance with the adopted Capital
Improvements Plan.
Objectives for FY2018‐19:
Maintain solid financial position, which is responsive to the
overall economic climate with emphasis on maintaining a
stable low tax rate, promotion of a pay‐as‐you‐go strategy
when possible in lieu of debt, and maintenance of
established reserve levels.
Continue to provide a safe community through quality police
and fire service.
Use a systematic approach to upgrading the City’s
infrastructure and facilities using a pay‐as‐you‐go system
when possible.
Promote community partnerships with neighboring cities,
school districts, Tarrant County, DFW Airport, and non‐profit
agencies within the area.
Continue progress on the development of vacant tracts and
seek redevelopment opportunities that will complement the
overall vision for Euless.
Develop and mentor future leaders to ensure continuity.
Maintain a culture of harmony that celebrates various
perspectives to produce the best outcomes for our citizens.
Maintain the records and minutes of all boards and
commissions.
Conduct general election.
Process public information requests according to state
statutes.
Evaluate and implement solutions to efficiently track and
respond to request from the public.
Create new avenues of promotion for water conservation
and reclaimed water education.
Continue to cultivate a simple philosophy of “Do the right
thing… every day.”
Issues / Trends:
Economic conditions have improved, but the City still faces
budgetary challenges. City personnel and service to citizens
remain a top priority.
With changing laws, staff training is critical to ensure
compliance with state statutes.
Expand communication method to citizens by utilizing new
trends in technology.
General Fund
97.5%
City Council
0.1%City Administration
1.4%
City Secretary's Office
1.0%
Communications /
Marketing
0.0%
Budget Appropriation
69
City Administration
Expenditures by Division:
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
City Council $ 14,980 $ 40,680 $ 40,680 $ 40,680 $ ‐ 0%
City Administration $ 574,838 $ 596,912 $ 593,212 $ 604,731 $ 7,819 1%
City Secretary $ 355,690 $ 412,918 $ 405,828 $ 432,205 $ 19,287 5%
Communications/Marketing $ 13,489 $ 23,475 $ 16,725 $ 16,725 $ (6,750) (29%)
Total City Administration $ 958,997 $ 1,073,985 $ 1,056,445 $ 1,094,341 $ 20,356 2%
Division Services:
City Council – The Mayor and City Council, as the legislative branch of city government, are responsible for establishing policy by
adopting ordinances (local laws) and resolutions (statements of official policy) for the city government to be implemented by the City
Manager through the administrative staff.
City Administration – To enhance the City's tradition of professional city management, ensuring the effective use of the City's
resources. To provide support and coordination of legislative and administrative activities. To facilitate the development of priorities
and goals for the City departments. To serve as a link between the City Council and Staff and to see that all policies of the City are
executed. The City Manager is the chief administrative officer for the City of Euless. The City Manager and staff are responsible for
the preparation, recommendation, and execution of the policies to aid in the efficient delivery of services to the citizens.
City Secretary’s Office – The City Secretary's Office is committed to providing support services to the citizens, the City Council members,
and the City staff in a cost effective and efficient manner. The City Secretary serves at the discretion of the City Council and is
responsible for the City Council meeting minutes and other official records such as ordinances, resolutions, contracts, deeds, liens,
etc. The City Secretary serves as the chief election official conducting all City elections, as the Records Management Officer
administering the Local Government Records Act, and as the coordinator of the Board and Commission appointments.
Communications/Marketing – The Communications/Marketing office is the citizen, staff, and media link to Euless city government
enabling each to access information, understand local, and regional issues and improve community relations through means of
communication, including cable programming, website, digital and print newsletters, special publications, media relations, special
events, crisis communication, and other proactive marketing effort.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
City Administration 3.50 3.50 3.50 3.50
City Secretary 3.50 3.50 3.50 3.50
Total City Administration 7.00 7.00 7.00 7.00
Services Levels:
Maintain G.O. and W&W/W Revenue Bond Ratings at or above Aa2/AA (AA+)
54,250
54,870 55,170
53,500
54,000
54,500
55,000
55,500
FY2017 FY2018 FY2019
Population
3,554 4,001 4,416
‐
2,000
4,000
6,000
FY2017 FY2018 FY2019MillionsProperty Tax Base
70
Finance Department
General Fund
98.2%
Finance / Budget
0.6%
Accounting
1.0%
Purchasing
0.2%
Budget Appropriation
Location & Hours of Operation:
201 N Ector Dr.
Mon-Fri, 8 a.m. – 5 p.m.
Mission: To providing accurate and timely financial data to
management, council, and stakeholders to facilitate the
decision making process and regulatory compliance.
Accomplishments FY2017-18:
• Received Distinguished Budget Award and Certificate of
Achievement for Excellence in Financial Reporting from the
Government Finance Officers Association of the United
States and Canada (GFOA).
• Worked with financial advisors to prepare and issue
continuing disclosure documents, perform arbitrage rebate
calculations on all applicable bond issues, and issue water
and sewer system revenue bonds and certificates of
obligation.
• Earned a market-based return on the City's investment
portfolio while ensuring compliance with remaining
investment objectives.
• Continued to refine external audit process by updating and
utilizing year-end closing and work paper preparation
checklists and assignments.
• Held three online auctions for proper disposal of assets.
• Continued to expand the procurement card program with
JPMorgan bank.
• Began implementation of document imaging and workflow
process project.
Objectives for FY2018-19:
• Receive Distinguished Budget Award and Certificate of
Achievement for Excellence in Financial Reporting from
GFOA.
• Monitor market conditions and determine feasibility of
potential debt refunding or debt issuance.
• Optimize return on investment while attaining remaining
investment objectives in accordance with established
policies.
• Monitor advances in and leverage of new technology to
automate processes, streamline procedures, and increase
efficiency.
• Continue work on document imaging and workflow process,
and electronic paystub distribution projects.
• Continue to identify additional commodities and services
that could be placed on an annual agreement with the intent
of obtaining lower prices through economies of scale.
• Present various training opportunities for staff.
• Assist City in detailing the long-ranging financing of Capital
Improvement Projects.
Issues / Trends:
• Closely monitor City compliance with new laws at the federal
and state level.
• Explore new revenue opportunities, monitor citywide
expenditures/expenses, maintain current service levels, and
remain competitive in the labor market while working within
budgetary constraints and maintaining a stable tax rate.
• To continue to provide quality services and achieve
operational efficiencies while working within budgetary
constraints.
• To utilize technology to streamline operations to accomplish
more with less.
• To attract and retain knowledgeable, professional
personnel and provide development opportunities for
existing team members.
71
Finance Department
Expenditures by Division:
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Finance/Budget $ 225,151 $ 240,938 $ 240,513 $ 248,954 $ 8,016 3%
Accounting $ 341,077 $ 469,965 $ 380,139 $ 434,131 $ (35,834) (8%)
Purchasing $ 91,641 $ 95,286 $ 73,717 $ 103,457 $ 8,171 9%
Total Finance $ 657,869 $ 806,189 $ 694,369 $ 786,542 $ (19,647) (2%)
Division Services:
Finance / Budget – To establish, monitor, and update the City's fiscal policies to ensure they are both responsive in the current
environment and fiscally responsible. Administration performs timely and thorough analysis of new pronouncements and legislation
to identify applicability, implementation options, and compliance.
Accounting – To plan, collect, record, summarize, and report the results of all financial transactions of the City in a timely manner and
in accordance with generally accepted accounting principles; as well as ensure compliance with applicable local, state and federal
statutes, bond covenants, grant contracts, and management policies.
Purchasing – To maintain continuity of supply to support ongoing services, operations, and construction services. Responsible for
advising the user departments of any unusual delays in delivery schedules, and to maintain sufficient quantities of inventoried supplies
for the benefit of all City departments. To conduct all purchases in accordance with state laws. To foster an understanding and
appreciation of a sound purchasing policy and procedures throughout all departments of the City. Responsible for obtaining the lowest
possible price and best value consistent with delivery terms.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Finance/Budget 2.00 2.00 2.00 2.00
Accounting 3.50 4.00 4.00 4.00
Purchasing 1.00 1.00 1.00 1.00
Total Finance 6.50 7.00 7.00 7.00
Services Levels:
GFOA Distinguished Budget Award GFOA Certification of Achievement for Excellence in
Financial Reporting
Collateral Compliance Unmodified Audit Opinion
GASB 74 and 77 Implementation
72
Municipal Court
Location & Hours of Operation:
1102 W Euless Blvd.
Mon‐Wed & Fri, 8 a.m. – 5 p.m.
Thursday, 8 a.m. – 6 p.m.
Mission: The Municipal Court is the judicial branch of the
government of the City of Euless. The Court shall serve as an
unbiased entity for the adjudication of Class C cases filed. The
court and its officers are dedicated to the principles of fair and
impartial justice administered with respect and equality.
Accomplishments FY2017‐18:
Victims Impact Panel hosted by Euless Municipal Court and
the City’s Juvenile Case Manager, sponsored and presented
by MADD.
Maintained and managed all cases filed with the Court in a
timely manner.
Continued Community Service Program.
Courtroom Security committee established.
Objectives for FY2018‐19:
Continue to explore and improve processes by maximizing
current software available through technology.
Maintain a high percentage level of entering citations timely
into the court system.
Continue to provide court services to our defendants online,
by telephone, and through mail.
Issues / Trends:
Monitor legislation pertaining to Municipal Court.
Implement changes and procedures set out by the Municipal
Court Judge.
General Fund
98%
Municipal Court
2%
Budget Appropriation
73
Municipal Court
Expenditures by Division:
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Municipal Court $ 699,822 $ 808,974 $ 799,444 $ 848,515 $ 39,541 5%
Total Municipal Court $ 699,822 $ 808,974 $ 799,444 $ 848,515 $ 39,541 5%
Division Services:
Municipal Court – Provides administrative and clerical support for municipal court proceedings including: the collection of fines, fees,
and state costs; filing citations and complaints; court scheduling; issuing, tracking and clearing warrants; updating and maintaining
court records; and reporting collections, convictions, and statistical data to appropriate state agencies.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Municipal Court 7.75 7.75 7.75 7.75
Total Municipal Court 7.75 7.75 7.75 7.75
Services Levels:
25,957
25,061 25,101
24,000
24,500
25,000
25,500
26,000
FY2016 FY2017 FY2018
Cases Filed
16,136 14,216 12,945
‐
5,000
10,000
15,000
20,000
FY2016 FY2017 FY2018
Arrest Warrants Issued
74
Police Department
Location & Hours of Operation:
Administration, Code, Technological Support, Property &
Evidence, Records
1102 W Euless Blvd.
Mon-Fri, 8 a.m. – 5 p.m.
Criminal Investigations
1102 W Euless Blvd.
Mon-Fri, 8 a.m. – 6 p.m.
Communications, Detention, Emergency Management, Patrol
1102 W Euless Blvd.
24/7
Mission: To provide the citizens of Euless professional,
efficient police services including, but not limited to,
enforcement of Federal, State, and Local Laws; investigation of
criminal offenses; crime prevention; prevention and
investigation of traffic accidents; order maintenance; and
community social services.
Accomplishments FY2017-18:
• Provided all police department employees with Crisis
Intervention/Mental Health Training.
• Received grant funding for incident management software.
• Installed equipment and constructed room for a training
simulator.
• Trained teachers in all public and private Euless schools in
Citizens Response to Active Shooter Events training.
Objectives for FY2018-19:
• Maintain citizens' trust and confidence in their police
department by maintaining a high degree of integrity and
professionalism among all police employees.
• Develop and implement new training simulator program.
• Continue Cadet Program, targeting young people 18-25
years of age to develop future, quality police employees.
• Increase clearance and stolen property recovery rates.
• Expand and improve Citizens Police Academy.
• Continue to expand and improve upon the positive relations
with the community and local schools.
• Decrease the number of residential, commercial, and
vehicular burglaries.
• Continue goal of decreasing dispatch times to: <1:00 minute
for Police priority one calls for service, and <45 seconds for
Fire and EMS.
Issues / Trends:
• Succession planning.
• Recruiting quality employees.
• Growing demands by Federal, State, and local Emergency
Planners.
General Fund
67.5%
Emergency
Management
0.1%
Code Compliance
3.9%
Administration
2.5%
Patrol
13.2%
CID
3.9%
Service
5.2%
Detention
3.7%
Budget Appropriation
75
Police Department
Expenditures by Division:
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Emergency Management $ 40,675 $ 50,775 $ 40,775 $ 56,770 $ 5,995 12%
Police Code Compliance $ 1,566,648 $ 1,703,150 $ 1,691,468 $ 1,754,218 $ 51,068 3%
Police Administration $ 1,020,744 $ 1,068,297 $ 1,051,434 $ 1,100,434 $ 32,137 3%
Police Patrol $ 5,239,569 $ 5,852,113 $ 5,817,982 $ 5,880,980 $ 28,867 0%
Police CID $ 1,714,247 $ 1,795,160 $ 1,784,467 $ 1,745,815 $ (49,345) (3%)
Police Service $ 1,929,777 $ 2,281,586 $ 2,239,838 $ 2,301,329 $ 19,743 1%
Police Detention $ 1,507,558 $ 1,569,978 $ 1,545,278 $ 1,633,638 $ 63,660 4%
Total Police $ 13,019,218 $ 14,321,059 $ 14,171,242 $ 14,473,184 $ 152,125 1%
Division Services:
Emergency Management – To identify, prepare for, respond to and recover from any manmade or naturally occurring disaster that
may strike the City of Euless.
Code Compliance – To provide the Citizens of Euless a safe, healthy, prosperous community in which to live.
Administration – To provide the citizens of Euless professional, efficient police services.
Patrol – To aggressively, and intelligently provide the most effective service possible, in partnership with the community, to improve
the quality of life for all of the citizens of Euless.
Criminal Investigations (CID) – To investigate alleged and suspected criminal activity reported to the Department. Personnel conduct
follow-up investigations on criminal offenses, interview victims and witnesses, interrogate suspects, perform crime scene processing
and evidence recovery, execute search and arrest warrants, prepare criminal cases for prosecution, and provide courtroom testimony.
Service – To provide twenty-four-hour emergency communications, including 911, the processing and storage of all police records,
technical support and assistance for information management, and instruction to the Citizens Police Academy and other local groups.
Detention – To provide safe, secure and sanitary environment for persons being held in the detention facility.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Police Code Compliance 15.00 15.00 15.00 15.00
Police Administration 6.00 6.00 6.00 6.00
Police Patrol 44.00 45.00 45.00 45.00
Police CID 13.00 13.00 13.00 13.00
Police Service 21.00 22.00 22.00 22.00
Police Detention 17.00 17.00 17.00 17.00
Total Police 116.00 118.00 118.00 118.00
Services Levels:
2016 2017 2018
Citizen Requests for Police Service 24,753 23,857 23,561
Officer Initiated Activity 55,391 54,531 53,729
Officer Initiated Traffic Stops 22,990 23,410 23,783
Officer Assigned as back-up on Traffic Stop 2,940 2,413 2,515
911 Calls Received 22,781 23,008 25,388
Non 911 Calls Received 75,497 71,366 74,362
Volations Investigated by Code Officers 3,455 3,065 2,884
Total Police Activity 207,807 201,650 206,222
Police Department Activity
76
Fire Department
Location & Hours of Operation:
Administration, 201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Fire Station 1
201 E Ash Ln.
24/7
Fire Station 2
1515 Westpark Way
24/7
Fire Station 3
202 S Main St.
24/7
Mission: To provide the highest level of professional and
knowledgeable response to emergency calls and protection to
the community through life safety and community support
services.
Accomplishments FY2017‐18:
• Added a part‐time fire inspector to maintain commercial fire
service inspections during present elevated economic
growth.
• Staffed Squad 55 an average of 84% of the time.
• Purchased and installed ambulance stretcher loading
system.
• Purchased and installed bunker gear extractors at Fire
Stations 1 and 2 to reduce carcinogen exposure.
• Installed theft deterrent systems in all vehicles.
• Specified, planned, and placed in service a new 100’
platform truck housed at Fire Station 3.
• Euless maintained Insurance Service Office (ISO) #1 Public
Protection Rating (PPC) during recent community evaluation
with an effective date of September 1, 2017.
Objectives for FY2018‐19:
• Look for methods and processes to reduce expenditures
when possible while maintaining high level of services.
• Staff Squad 55 at 75% or more. Continue to maintain overall
response times of 5:30‐5:35 for 100% of emergency calls.
• Continue officer development and succession planning.
• Monitor the emergency deployment model and adjust as
needed as the Midtown Express project impacts travel
throughout the City.
• Attempt to maintain annual apartment inspections at 20%
annually.
• Upgrade technology in reporting systems, paperless check‐
offs, scheduling, inspections, and pre‐fire plans.
• Spec and place in service a new ambulance and Fire
Inspector vehicle.
Issues / Trends:
• Prepare for growth and development of the City by analyzing
and evaluating the potential demand on the Fire
Department and resource deployment.
• Continue to monitor newest trends in patient care through
review and evaluation of medical protocols.
• Increased training demands due to the required
certifications, for personnel and regional involvement, in the
Northeast Fire Department Association (NEFDA) and Tarrant
County.
• Continued increased demands on the Fire Marshal’s Office
due to increases in development and public education
related areas.
General Fund
76%
Fire Marshal / Education
2%Administration
1%
EMS / Suppression
21%
Budget Appropriation
77
Fire Department
Expenditures by Division:
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Fire Marshal/Education $ 583,052 $ 614,337 $ 615,587 $ 647,537 $ 33,200 5%
Fire Administration $ 524,205 $ 553,477 $ 551,977 $ 555,136 $ 1,659 0%
EMS/Suppression $ 8,772,335 $ 9,254,148 $ 9,230,148 $ 9,319,870 $ 65,722 1%
Total Fire $ 9,879,592 $ 10,421,962 $ 10,397,712 $ 10,522,543 $ 100,581 1%
Division Services:
Fire Marshal /Education ‐ To maintain fire prevention, fire inspection, fire investigation, and fire education programs in the community.
Administration – Responsible for the personnel management, budget, payroll, research and development, records management,
public education, and oversight of the department.
EMS/Suppression – To effectively deliver hazard emergency mitigation and emergency medical service to those who call within the
response area. These services are delivered from three stations located strategically throughout the City for optimum response.
Services are targeted to preserve life and protect property.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Fire Marshal 4.00 4.00 4.00 4.00
Fire Administration 4.00 4.00 4.00 4.00
EMS/Suppression 67.00 67.00 67.00 67.00
Total Fire 75.00 75.00 75.00 75.00
Services Levels:
4445
4675 4716
210
210
297
FY2016 FY2017 FY2018
Emergency Calls
In‐City Mutual Aid
2077 2045 2550
110 141
186369445
508
FY2016 FY2017 FY2018
Fire Marshal Activities
Fire / Bldg. Plans Received
DRC/Construction Meetings
Inspections
78
Administrative Services Department
Locations & Hours of Operation:
Information Services
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 7 p.m.
Human Resources
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Facility Maintenance
1314 Royal Parkway
Mon‐Fri, 7:30 a.m. – 4:30 p.m.
Library
1100 Westpark Way
Mon‐Thu, 9 a.m. – 8 p.m.; Fri‐Sat, 9 a.m. – 5 p.m.;
Sun., 1 p.m. – 5 p.m.
Mission: To maintain and improve the quality of living for
residents and organizational efficiency by managing various
activities of the City.
Accomplishments FY2017‐18:
Performed Fire and Police Department promotional testing.
Continued to streamline new employee orientation sessions
to promote employee assimilation.
Converted several paper‐based processes to electronic
forms with approval workflow.
Began migration to Microsoft Office 365 cloud services.
Introduced major upgrades to GIS online map offerings.
Assured continuation of a high level of service during the
Library remodel by moving Library operations to a
temporary facility.
Launched the Think Tank Mobile Science, Technology,
Engineering and Math (STEM) Lab in partnership with the
cities of Hurst, Bedford, and HEB ISD.
Replaced generator at Fire Station 2.
Remodeled Old Fire Station 2 to accommodate the
temporary Library location.
Replaced carpet in the Fire Administration and Purchasing
building.
Relocated City records storage to the Purchasing building.
Replaced exterior bollard lights and interior atrium and
stairwell lights at the Police and Courts building.
Continued conversion of parking lot lights to LED fixtures.
Objectives for FY2018‐19:
Complete email system migration to Microsoft Office 365.
Expand Wi‐Fi coverage to select public parks.
Incorporate annual hardware/software replacement in
operating budget rather than one‐time allocation.
Utilize the Think Tank mobile STEM Lab at a minimum of six
outreach and community events.
Continue various lighting, carpeting, roofing, and HVAC
system replacements or enhancements.
Begin remodel of the Library building.
Roof restoration at the Finance building.
Install generator at Public Works.
Locker room drainage and HVAC improvements at Euless
Family Life Center.
Continued reduction in electrical usage.
Issues / Trends:
Stay abreast of federal and local changes in health care and
labor policies.
Introduction of Internet of Things (IoT), and sensor
technology to monitor remote assets.
Continue to enhance network security for critical systems.
Increased interest in streaming formats, and the Library’s
temporary move, will continue to affect circulation.
Upgrade facility security‐access systems.
General Fund
93%
Information Services
2%Human Resources
1%
Facility Maintenance
2%
Library
2%
Budget Appropriation
79
Administrative Services Department
Expenditures by Division:
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Information Services $ 306,587 $ 352,956 $ 347,456 $ 682,820 $ 329,864 93%
Human Resources $ 379,054 $ 449,397 $ 433,757 $ 437,783 $ (11,614) (3%)
Facility Maintenance $ 1,016,191 $ 1,044,176 $ 968,436 $ 1,095,480 $ 51,304 5%
Library $ 751,803 $ 793,773 $ 788,692 $ 807,535 $ 13,762 2%
Total Administrative Services $ 2,453,635 $ 2,640,302 $ 2,538,341 $ 3,023,618 $ 383,316 15%
Division Services:
Information Services – To provide timely and competent computer services to City departments. Provide in‐house support for both
software and hardware, and assist other departments in systems selection, implementation, and operation.
Human Resources – Recruitment, hiring, orientation, compensation, benefit administration, safety and risk management and
communications. Ensures compliance with mandates established by the City of Euless, State of Texas, and United States Government.
Facility Maintenance – To provide the citizens of Euless and City staff with safe and accessible facilities. To maintain the City's
investment in facility structures both interior and exterior, building control equipment, interior environmental controls, security
systems, and lighting control devices.
Library – To serve the continuing informational, educational, cultural, and leisure needs of residents of all ages. To provide the
community with the best possible materials in various formats. To promote the joy of reading and learning.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Information Services 1.00 1.00 1.00 1.00
Human Resources 3.50 3.50 3.50 3.50
Facility Maintenance 3.50 4.00 4.00 4.00
Library 9.00 9.00 9.00 9.00
Total Administrative Services 17.00 17.50 17.50 17.50
Services Levels:
557
488 499
440
460
480
500
520
540
560
580
FY2016 FY2017 FY2018ThousandsLibrary Items Circulated
101 86 80
‐
20
40
60
80
100
120
FY2016 FY2017 FY2018ThousandsLibrary Holdings
80
Planning & Development Department
Location & Hours of Operation:
Planning and Engineering Building
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: Planning and Development is primarily responsible
for facilitating the City's property development through the
land use plan. The department reviews site plans for proposed
projects, issues building permits, processes zoning variance
requests, and continually assesses the City's land use plan for
future development and redevelopment of the City.
Accomplishments FY2017‐18:
Facilitated over fifty‐one residential and commercial cases
affecting 324 acres of property.
Among these cases were three new hotel developments and
one hotel redevelopment.
Two new single‐family residential Planned Developments
located at Westpark Way and W Pipeline Road (Lonestar
Estates) and at Midway Drive and Fuller‐Wiser Road
(Midway Square Estates) were approved.
Coordinated final plat and site plan approvals, and initial
construction of the Founders Parc Mixed‐Use Development
project.
Coordinated final plat and site plan approvals, and
continued construction within the Glade Parks Mixed‐Use
Planned Development project, including six new
restaurants, three new retail stores, and completion of the
Lifestyle area.
Objectives for FY2018‐19:
Continue to effectively administer inspection and review of
construction within the Glade Parks, Founders Parc, and
RiverWalk! Planned Developments.
Update a development process public information packet,
which outlines the steps from initial submittal to approval.
Conduct land use analysis to evaluate remaining
undeveloped land for potential of highest and best use and
provide feedback to determine potential need for rezoning.
Perform all inspections within 24 hours of request.
Provide comments on all plans reviewed within 10 business
days of submittal.
Provide weekly in‐house training and formal training as
needed for inspection staff.
Provide additional on‐line services, applications, and
information.
Complete verification of state credentials as required by
new state law.
Implement electronic reporting of inspections in the field to
provide improved customer service and reduce staff time.
Issues / Trends:
Construction activity levels will remain strong with several
residential and commercial developments.
With Euless nearing build‐out, coupled with many analysts
belief that the current development cycle is beginning to
slow, the workload demands created to get new projects
through the development process, complete plan review,
and construction inspections should begin to decrease a bit.
General Fund
98.4%Planning &
Development
0.7%
Inspection Services
0.9%
Budget Appropriation
81
Planning & Development Department
Expenditures by Division:
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Planning & Development $ 305,928 $ 325,492 $ 317,613 $ 321,777 $ (3,715) (1%)
Inspection Services $ 364,872 $ 395,007 $ 392,227 $ 395,426 $ 419 0%
Total Planning & Dev. $ 670,800 $ 720,499 $ 709,840 $ 717,203 $ (3,296) (0%)
Division Services:
Planning & Development – To guide the growth and redevelopment of the City, in a well‐planned and sustainable manner, whereby
enhancing the quality of life for residents while encouraging future economic development. To assist the City Council and Planning
and Zoning Commission in the preparation of long and short range plans; to help guide the City’s future physical development; and to
assist in the planning, preparation, maintenance, coordination and enforcement of land development policies, regulations, and
guidelines. Coordinate the activities of and prepare agendas, packets and minutes for a variety of Boards and Commissions. Assist
developers and citizens with applications for various development activities.
Inspection Services – To evaluate, recommend, and enforce minimum standards to safeguard life or limb, health, property, and public
welfare by regulating and controlling the design, construction, quality of materials used and occupancy, location, and maintenance of
all buildings and structures within the City of Euless and certain equipment specifically regulated. To regulate thorough plan reviews
and field inspections, the initial construction, subsequent remodeling, and occupancy of all buildings and structures within in the City
of Euless.
Personnel by Division:
ACTUAL BUDGETED ESTIMATED BUDGETED
FY17 FY18 FY18 FY19
Planning & Development 3.00 2.50 2.50 2.50
Inspection Services 4.00 4.00 4.00 4.00
Total Planning & Dev. 7.00 6.50 6.50 6.50
Services Levels:
84
98 92
70
80
90
100
FY2016 FY2017 FY2018
Certificates of Occupancy
Issued
9,450 9,300
10,374
8,500
9,000
9,500
10,000
10,500
FY2016 FY2017 FY2018
Inspections
82
Parks & Community Services Department
Locations & Hours of Operation:
Administration
1314 Royal Parkway
Mon‐Fri, 8 a.m. – 5 p.m.
Parks Department
1997 S Pipeline Rd.
Mon‐Fri, 7 a.m. – 3:30 p.m.
Simmons Center
508 Simmons Dr.
Available for rent, Fri‐Sun, 9 a.m. – 11 p.m.
Euless Family Life Center
300 W Midway Dr.
Mon‐Thurs, 5 a.m. – 9 p.m.; Fri, 5 a.m. – 8 p.m.;
Sat, 8 a.m. – 6 p.m.; Sun, noon – 6 p.m.
Senior Center
Mon‐Wed & Fri, 6:30 a.m. – 4 p.m.; Thurs, 6:30 a.m. – 9 p.m.
Natatorium
Mon‐Thur 10:30 a.m. – 8:30 p.m.; Fri 10:30 a.m. – 5 p.m.;
Sat, 10:30 a.m. – 3:30 p.m.; Sun noon – 3:30 p.m.
Aquatics Center
Seasonal Hours
Splash Island
600 S Main St.
Seasonal Hours
Wilshire Pool
201 Sierra Dr.
Seasonal Hours
Mission: To provide quality parks and leisure activities for
citizens and to provide direction, leadership and support to the
Parks and Leisure Services Board, Historical Preservation
Committee, and the Economic Development Corporation by
promoting the benefits of parks and recreation to the
community through programming, planning, preservation, and
professional staff development.
Accomplishments FY2017‐18:
• Revised Standard Operating Procedures for each division.
• Improved program offerings at the Senior Center.
• Improved ventilation issues at the Natatorium.
• Improved registration procedure for swim lessons.
• Installed new recumbent bikes, and purchased new activity
tables for the Senior Center.
Objectives for FY2018‐19:
• Continue to look for new and exciting classes and programs
for our citizens.
• Increase overall quality of class and program offerings.
• Develop relationships with our patrons to increase overall
customer service experience.
• Ensure cleanliness of facilities.
• Improve overall quality of the parks system by making
necessary improvements that meet the needs of our
community.
• Expand our vision of the parks system to meet the growing
demands of a changing demographic.
Issues / Trends:
• Ability to provide additional rental/meeting room space for
citizens and organizations with long‐standing relationships
with the City, such as the DFW Writer’s Club.
• Aging pool at Wilshire.
• Hard to find parts for mechanical equipment at Splash
Island.
• Parks are aging and assessments need to be made to
determine parks usage to provide the best experience.
• Being able to protect our parks system from continued
erosion that occurs after each major rain event.
General Fund
94.0%
Recreation
1.6%
Parks
3.2%
Aquatics
0.4%
Senior Center
0.6%
Recreation Admin.
0.2%
Budget Appropriation
83
Parks & Community Services Department
Expenditures by Division:
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Recreation $ 600,346 $ 725,351 $ 714,395 $ 722,417 $ (2,934) (0%)
Parks $ 1,286,136 $ 1,457,924 $ 1,411,623 $ 1,424,511 $ (33,413) (2%)
Aquatics $ 137,329 $ 163,460 $ 156,460 $ 156,460 $ (7,000) (4%)
Senior Center $ 247,366 $ 278,107 $ 270,355 $ 283,240 $ 5,133 2%
Recreation Administration $ 70,635 $ 79,162 $ 79,162 $ 82,723 $ 3,561 4%
Total Parks & Community Services $ 2,341,812 $ 2,704,004 $ 2,631,995 $ 2,669,351 $ (34,653) (1%)
Division Services:
Recreation – Encourages a healthy and positive lifestyle through exemplary fitness and recreational programs.
Parks – Provides safe and aesthetically pleasing parks, amenities, and leisure opportunities thereby contributing to a wholesome
lifestyle.
Aquatics – Promotes recreation and leisure opportunities for citizens of all ages and skill levels and enhances the quality of life of the
community.
Senior Center – Furnishes a friendly environment for seniors to stimulate their minds, strengthen their bodies, and engage in
community.
Recreation Admin. – Provides direction, leadership, and support to the Parks and Leisure Services Board, Historical Preservation
Committee, and the Economic Development Corporation. Promotes the benefits of parks and recreation to the community through
programs, planning, preservation, and professional staff development.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Recreation 6.50 6.50 6.50 6.50
Parks 11.00 11.00 11.00 11.00
Senior Center 2.00 2.00 2.00 2.00
Recreation Administration 1.00 1.00 1.00 1.00
Total Parks & Community Services 20.50 20.50 20.50 20.50
Services Levels:
43,146 43,355 45,493
30,000
32,000
34,000
36,000
38,000
40,000
42,000
44,000
46,000
48,000
FY2016 FY2017 FY2018
Senior Center Attendance
46,158
40,971 38,209
1,738
1,504
1,249
14,554
14,465
12,582
30,000
35,000
40,000
45,000
50,000
55,000
60,000
65,000
FY2016 FY2017 FY2018
Aquatics Attendance
Aquatics Center Wilshire Pool Natatorium
84
Public Works Department
Locations & Hours of Operation:
Streets
1513 Westpark Way
Mon‐Fri, 8 a.m. – 5 p.m.
On‐call 24/7
Animal Control
1517 Westpark Way
Mon, Tues, Thurs, Fri, 7 a.m. – 4 p.m.
Wed, 7 a.m. – 6 p.m.
Sat, 9 a.m. – 2 p.m.
On‐call 24/7
Engineering
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: To improve the safety and quality of living for
residents by managing the maintenance of streets, sidewalks,
and the storm drainage system, and to compassionately and
responsibly care for stray, abandoned, and surrendered
animals through the Animal Services Department.
Accomplishments FY2017‐18:
Used private vendors to supplement City forces with
concrete work, road striping, traffic signals, and street
paving.
Concentrated on preventative street maintenance program
based on the Infrastructure Management Services (IMS)
report.
Provided continuing education for staff.
Encouraged adoption from the shelter through Euless
publications, web site, and participation at Trinity Gap
Rescue events.
Completed 43rd year of Community Development Block
Grant (CDBG) project construction.
Completed FY18 Sanitary Sewer project.
Objectives for FY2018‐19:
Complete IMS street maintenance program.
Complete 44th year of CDBG project construction.
Continue to provide continuing education for staff.
Explore new avenues for adoption from the shelter.
Continue existing adoption efforts through Euless
publications, web site and participation at Trinity Gap
Rescue events.
Expand in‐house street paving with new paver.
Begin wall replacement project.
Complete Bear Creek/Fuller Wiser/Ash Lane road project.
Incorporate annual street maintenance in operating budget
rather than one‐time allocation.
Issues / Trends:
Increase of streets reaching the end of their useful life with
many requiring extensive curb and gutter repairs and
Americans with Disabilities Act (ADA) ramp upgrades.
Increased price of petroleum based products including
asphalt.
Utilize contract labor when more efficient.
Construction unit bid prices show a slow inflationary trend.
General Fund
93.8%
Streets
5.3%
Animal Control
0.7%
Engineering
0.2%
Budget Appropriation
85
Public Works Department
Expenditures by Division:
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Street Maintenance $ 1,761,557 $ 1,955,713 $ 1,937,722 $ 2,354,700 $ 398,987 20%
Animal Control $ 276,924 $ 315,937 $ 287,937 $ 307,551 $ (8,386) (3%)
City Engineer $ 51,556 $ 122,735 $ 82,735 $ 79,324 $ (43,411) (35%)
Total Public Works $ 2,090,037 $ 2,394,385 $ 2,308,394 $ 2,741,575 $ 347,190 15%
Division Services:
Street Maintenance – Maintains safe driving conditions and prolong the material life of City streets through aggressive preventative
maintenance. Performs curb, gutter, street, and sidewalk repairs; installation and replacement of street and traffic control signs; right‐
of‐way maintenance; and drainage maintenance.
Animal Control – Provides animal control services to protect the health, safety, and welfare of both people and animals efficiently and
professionally. Enforces City ordinances and regulations concerning pets and other animals. Provides public outreach to citizens and
businesses through public education, training in schools, and community organizations.
City Engineer – Provides a safe and efficient street and thoroughfare network, which includes proper functioning of all traffic signals,
signs, and installation of streetlights throughout the City. Inspects all Public Works construction within the City and review
development plans and studies for regulation compliance, engineering design, safety, and health concerns. Conduct acquisition of
properties, right‐of‐way, and easements and verifies legal documents.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Street Maintenance 10.50 10.50 10.50 11.50
Animal Control 3.00 3.00 3.00 3.00
City Engineer 0.50 1.00 1.00 1.00
Total Public Works 14.00 14.50 14.50 15.50
Services Levels:
ADA/TSA Infrastructure Improvements Completed
FY2018 Street Overlay Completed
86
Non‐Departmental
Location & Hours of Operation:
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: To define the costs in the budget that may not be
specifically identifiable to any operational budget.
Accomplishments FY2017‐18:
Provided funding for infrastructure improvements.
Provided funding for one‐time capital purchases.
Provided funding for computer and equipment
replacements.
Objectives for FY2018‐19:
Provide funding for facility improvements.
Provide funding for one‐time capital purchases.
Issues / Trends:
Balancing rising cost of infrastructure and equipment
purchases with available funds.
Identifying resources to cash flow capital purchases.
General Fund
82.7%
Non‐Departmental
11.7%
Capital
5.6%
Budget Appropriation
87
Non‐Departmental
Expenditures by Division:
Proposed FY18 Budget to
General Fund Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Legal Services $ 133,857 $ 175,000 $ 160,000 $ 175,000 $ ‐ 0%
Non‐Departmental $ 5,052,777 $ 5,137,266 $ 8,467,097 $ 5,037,692 $ (99,574) (2%)
Betterment $ 23,794 $ 13,500 $ 13,500 $ 15,000 $ 1,500 11%
Total Non‐Dept. $ 5,210,428 $ 5,325,766 $ 8,640,597 $ 5,227,692 $ (98,074) (2%)
Capital Expenses $ 1,296,054 $ 2,750,528 $ 2,123,178 $ 2,494,858 $ (255,670) (9%)
Division Services:
Non‐Departmental – This activity is administered by the Finance Department and funds various charges that are not defined, or
directly related to, any specific department or activity of the City. Examples of costs here include: electrical; general liability
insurance; audit, tax appraisal, and collection services; and contingencies. These types of expenditures affect all budgets and are
generally not prorated. All one‐time appropriations are accounted for in this department in order to maintain stable department
budgets from year to year.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Non‐Departmental 0.50 0.50 0.50 0.00
Total Non‐Dept. 0.50 0.50 0.50 0.00
Services Levels:
54,250
54,870
55,170
53,600
53,800
54,000
54,200
54,400
54,600
54,800
55,000
55,200
55,400
FY2017 FY2018 FY2019
Population
3,554 4,001 4,416
‐
1,000
2,000
3,000
4,000
5,000
FY2017 FY2018 FY2019MillionsProperty Tax Base
88
89
Enterprise Funds
90
$ 6,625,273 $ 7,688,209 $ 7,688,209 $ 7,757,304
REVENUES
Property Tax $ - $ - $ - $ -
Gross Receipts Tax $ - $ - $ - $ -
General Sales Tax $ - $ - $ - $ -
Selective Sales Tax $ - $ - $ - $ -
Fines/Fees/Penalties $ 246,666 $ 237,500 $ 237,500 $ 237,500
License & Permits $ - $ - $ - $ -
Interest Income $ 71,410 $ 32,750 $ 72,121 $ 83,000
Intergovernmental Revenue $ - $ - $ - $ -
Charges for Service $ 29,264,668 $ 30,865,128 $ 30,779,589 $ 32,190,635
Miscellaneous/Rental Income $ 164,703 $ 52,858 $ 133,277 $ 79,521
Other Financing Sources $ - $ - $ - $ -
Revenues before Transfers 29,747,447$ 31,188,236$ 31,222,487$ 32,590,656$
Transfer from other Funds $ 1,920,586 $ 2,002,758 $ 1,992,198 $ 2,043,863
TOTAL REVENUES 31,668,033$ 33,190,994$ 33,214,685$ 34,634,519$
TOTAL RESOURCES 38,293,306$ 40,879,203$ 40,902,894$ 42,391,823$
EXPENDITURES
Personal Services $ 8,033,785 $ 8,819,619 $ 8,720,312 $ 8,937,456
Professional/Technical Services $ 2,384,829 $ 2,527,961 $ 2,567,311 $ 2,614,582
Contractual Services $ 366,395 $ 379,265 $ 395,794 $ 417,730
Utilities $ 11,635,800 $ 12,741,703 $ 12,676,086 $ 13,543,420
Maintenance $ 452,835 $ 488,391 $ 485,671 $ 531,631
Other Services/Contingencies $ 43,390 $ 100,000 $ 99,633 $ 88,500
Insurance $ 23,584 $ 58,000 $ 37,000 $ 72,000
General & Administrative $ 221,189 $ 242,365 $ 236,260 $ 244,980
Rebates/Incentives $ - $ - $ - $ -
Supplies $ 1,889,820 $ 1,916,349 $ 1,862,951 $ 1,876,095
Capital Purchases (Equipment) $ 216,543 $ 577,223 $ 347,099 $ 653,427
Debt Service/Bank Charges $ 3,133 $ 6,000 $ 6,000 $ 6,000
Expenditures before Transfers $ 25,271,303 $ 27,856,876 $ 27,434,117 $ 28,985,821
Transfers to Other Funds $ 5,333,794 $ 5,966,469 $ 5,711,473 $ 6,247,654
TOTAL EXPENDITURES $ 30,605,097 $ 33,823,345 $ 33,145,590 $ 35,233,475
ENDING FUND BALANCE 7,688,209$ 7,055,858$ 7,757,304$ 7,158,348$
Total expenditures include capital purchases for equipment and transfers to capital improvement projectswhich are funded from excess reserves above the required 75 day reserve level. FY2019 includes a
reduction in fund balance for the use of excess reserves.
ACTUAL
FY2016-17
ESTIMATED
FY2017-18
BUDGET
FY2018-19
BEGINNING FUND BALANCE
BUDGET
FY2017-18 ENTERPRISE FUND SUMMARY
91
Water & Wastewater Revenues
Proposed FY18 Budget to
Water & Wastewater Actual Budget Estimated Budget FY19 Proposed
Revenues FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Interest Income(1)63,125$ 30,000$ 60,000$ 75,000$ 45,000$ 150%
Sanitation 243,528$ 218,400$ 224,045$ 224,045$ 5,645$ 3%
Water Service 12,517,495$ 13,532,489$ 13,532,489$ 14,267,612$ 735,123$ 5%
Wastewater Service 8,386,398$ 9,085,715$ 9,085,715$ 9,548,020$ 462,305$ 5%
Reclaimed Water Service 511,593$ 475,984$ 475,984$ 563,251$ 87,267$ 18%
New Meters(1)77,862$ 55,000$ 60,000$ 55,000$ -$ 0%
Reconnect Fees(1)237,128$ 230,000$ 235,000$ 235,000$ 5,000$ 2%
Inspection Fees(1)393,976$ 150,000$ 200,000$ 150,000$ -$ 0%
Miscellaneous(1)55,406$ 35,000$ 40,000$ 35,000$ -$ 0%
Penalties 239,864$ 230,000$ 230,000$ 230,000$ -$ 0%
Initiations/Transfer Fees(1)32,495$ 30,000$ 30,000$ 30,000$ -$ 0%
Recycling Fees 371,578$ 384,282$ 384,282$ 384,282$ -$ 0%
Use of Rate Stabilization 210,840$ 266,772$ 266,772$ 266,609$ (163)$ (0%)
Rate Stabilization Rebate (210,840)$ (266,772)$ (266,772)$ (266,609)$ 163$ (0%)
TOTAL REVENUES 23,130,448$ 24,456,870$ 24,557,515$ 25,797,210$ 1,340,340$ 5%
Use of Reserves -$ 521,230$ -$ 473,921$ (47,309)$ (9%)
TOTAL RESOURCES 23,130,448$ 24,978,100$ 24,557,515$ 26,271,131$ 1,293,031$ 5%
(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 expected increases and
decreases in service fee collections within the past year. The Water and Wastewater revenues are generated
primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues
fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall.
Sanitation
1%
Recycling
2%
Other (1)
2%
Water
55%
Reclaimed Water
2%
Penalties
1%
Wastewater
37%
FY2018-2019
92
Water & WasteWater Fund
FY19 revenue assumptions
revenue source assumptions
Interest Income Projected to increase based on market outlook and investable
balances.
Sanitation Services Increase based on approved rate structure.
Water Service Consumption is estimated to increase 1% over FY2018 year-
end projections. Proposed increase of 30¢ per 1000 gallons
with a 75¢ increase in the base rate for residential customers.
Wastewater Service Anticipated treatment volume is relatively flat with FY2018 year-
end projections. Proposed increase of 29¢ per 1000 gallons
with a 25¢ increase in the base rate.
Reclaimed Water Service Revenue projections are based on anticipated cost increase and
expansion of service area. Rates per tier are based on 87% of
the potable water rate per tier.
Sale of New Meters Projected to remain flat with FY2018 budget.
Reconnect Fees Projected to remain flat with FY2018 estimated.
Inspection Fees Projected to remain flat with FY2018 budget.
Miscellaneous Projected to remain flat with FY2018 budget.
Penalties Projected to remain flat with FY2018 budget.
Initiation & Transfer Fees Projected to remain flat with FY2018 budget.
Recycling Fees Projected to remain flat with FY2018 budget.
93
Water & Wastewater Expenditures
Proposed FY18 Budget to
Water & Wastewater Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Water Office 449,344$ 474,981$ 474,981$ 476,243$ 1,262$ 0%
Total-Finance 449,344$ 474,981$ 474,981$ 476,243$ 1,262$ 0%
City Engineer 298,682$ 364,501$ 364,501$ 369,821$ 5,320$ 1%
Water Production 7,678,566$ 7,961,337$ 7,956,337$ 8,446,471$ 485,134$ 6%
Water Distribution 976,728$ 1,089,964$ 1,089,964$ 1,177,137$ 87,173$ 8%
Wastewater Treatment 3,781,276$ 4,542,215$ 4,543,515$ 4,884,966$ 342,751$ 8%
Meter Reading 63,344$ 68,847$ 68,847$ 70,396$ 1,549$ 2%
Total-Public Works 12,798,596$ 14,026,864$ 14,023,164$ 14,948,791$ 921,927$ 7%
Recycling 25,058$ 41,300$ 41,300$ 41,300$ -$ 0%
GIS/Information Services 570,333$ 632,601$ 632,601$ 684,857$ 52,256$ 8%
Legal Services 64,596$ 85,000$ 85,000$ 85,000$ -$ 0%
Non-Departmental 8,309,044$ 9,177,888$ 8,901,786$ 9,528,769$ 350,881$ 4%
Total-Non Departmental 8,969,031$ 9,936,789$ 9,660,687$ 10,339,926$ 403,137$ 4%
Total Operating Expenses 22,216,971$ 24,438,634$ 24,158,832$ 25,764,960$ 1,326,326$ 5%
Capital Expenses 13,257$ 521,230$ 322,309$ 473,921$ (47,309)$ (9%)
Total Expenses 22,230,228$ 24,959,864$ 24,481,141$ 26,238,881$ 1,279,017$ 5%
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 expected
increases and decreases in costs within the past year. These expenditures account for the cost associated with the
acquisition, operation and maintenance of a municipal water and wastewater utility system.
Finance
2%
Public Works
2%
Water Production
32%
Water Distribution
4%
Wastewater Treatment
19%
GIS
2%
Capital
2%
Non-Depart.
37%FY2018-2019
94
Finance Department
Location & Hours of Operation:
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: To provide all customers the best service possible
for prompt administration of their utility accounts.
Accomplishments FY2017‐18:
Generated 11,029 work orders including consumption
verification, customer turn‐ons/offs, meter/transponder
change out, and other service related orders.
Completed billing and collection conversion to new
automated metering system.
Rolled out an online customer services portal that aides
customers in monitoring water usage.
Outsourced printing and mailing of bills.
Objectives for FY2018‐19:
Continue focus on quality customer service.
Take advantage of available computer training of automated
metering system to better assist customers and increase
efficiency of system.
Continue to introduce customers to online portal.
Issues / Trends:
Operation and understanding of new automated system by
staff and customers.
Water / Wastewater
Fund
98%
Water Office
2%
Budget Appropriation
95
Finance Department
Expenditures by Division:
Proposed FY18 Budget to
Water & Wastewater Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Water Office $ 449,344 $ 474,981 $ 474,981 $ 476,243 $ 1,262 0%
Total Finance $ 449,344 $ 474,981 $ 474,981 $ 476,243 $ 1,262 0%
Division Services:
Water Office – To perform in a way that will protect the assets of the City and its citizens. Constantly seek ways to raise the level and
quality of customer service provided through continuous monitoring and training. The services provided include but are not limited
to: establishing new accounts, reading/rereading meters, auditing/monitoring water consumption, billing, answering customer
inquiries, generating and completing work orders for the Water Department and Public Works Department, posting and depositing
customer payments, processing delinquent accounts, receipting, and posting financial activity for other City departments.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Water Office 5.00 5.00 5.00 5.00
Total Finance 5.00 5.00 5.00 5.00
Services Levels:
10,691
12,164
11,029
9,500
10,000
10,500
11,000
11,500
12,000
12,500
FY2016 FY2017 FY2018
Work Orders
14,164
14,286
14,521
13,900
14,000
14,100
14,200
14,300
14,400
14,500
14,600
FY2017 FY2018 FY2019
Water Accounts
*As of October 1 of each year.
96
Public Works Department
Locations & Hours of Operation:
Engineering & Meter Reading
201 N Ector Dr.
Mon-Fri, 8 a.m. – 5 p.m.
Water Production, Distribution, Wastewater Treatment
1513 Westpark Way
Mon-Fri, 8 a.m. – 5 p.m.
On-call 24/7
Mission: To provide a high level of customer satisfaction by
providing reliable safe drinking water supply, water for fire
protection, and reliable sewer service for our essential daily
needs.
Accomplishments FY2017-18:
• Maintained wells for increased production.
• Completed and distributed the Consumer Confidence
Report.
• Completed study of City wells.
• Responded to water emergencies in a timely fashion.
• Continued the water valve maintenance program.
• Decreased City wastewater blockages through various
cleaning procedures and maintenance techniques.
• Provided professional and courteous service to citizens
when reading meters or providing repairs.
• Completed citywide meter replacement project.
Objectives for FY2018-19:
• Produce quality water from the City owned well system to
supplement Trinity River Authority (TRA) water.
• Complete and distribute the Consumer Confidence Report
and complete water quality state mandated reports.
• Manage the City’s reclaimed water system.
• Respond to water emergencies in a timely fashion and repair
all substantial water leaks within the first five hours.
• Continue to reduce the “unaccounted for” water loss and
improve efficiency.
• Continue the water valve maintenance program.
• Decrease City wastewater blockages through various
cleaning procedures and maintenance techniques.
• Provide professional and courteous service to citizens when
reading meters, responding to water quality complaints,
providing repairs, etc.
• Replace existing Far North and Fuller wells.
Issues / Trends:
• Construction unit bid prices show a slow inflationary trend.
• Identify funding for future well rehabilitation.
• More service providers are placing their utilities
underground creating conflicts with existing water lines.
• Rising cost of raw water.
• Rising cost of sewer treatment.
Water / Wastewater
Fund
43.0%
Engineer
1.4%
W Production
32.2%W Distribution
4.5%
WW Treatment
18.6%Meter Reading
0.3%
Budget Appropriation
97
Public Works Department
Expenditures by Division:
Proposed FY18 Budget to
Water & Wastewater Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Engineering $ 298,682 $ 364,501 $ 364,501 $ 369,821 $ 5,320 1%
Water Production $ 7,678,566 $ 7,961,337 $ 7,956,337 $ 8,446,471 $ 485,134 6%
Water Distribution $ 976,728 $ 1,089,964 $ 1,089,964 $ 1,177,137 $ 87,173 8%
Wastewater Treatment $ 3,781,276 $ 4,542,215 $ 4,543,515 $ 4,884,966 $ 342,751 8%
Meter Reading $ 63,344 $ 68,847 $ 68,847 $ 70,396 $ 1,549 2%
Total Public Works $ 12,798,596 $ 14,026,864 $ 14,023,164 $ 14,948,791 $ 921,927 7%
Division Services:
Engineering – Responsible for the design and construction of a safe water distribution system, an environmentally safe wastewater
collection system, an adequate storm drainage system, and management of the floodplains. This division inspects all Public Works
construction within the City, and reviews development plans and studies for regulation compliance, engineering design, safety, and
health concerns. Conducts acquisition of properties, right-of-way and easements, and verifies legal documents.
Water Production – Provides safe drinking water to water customers. Primary functions include water production, valve exercising,
treatment of production well water, flushing, water quality sampling, and backflow prevention.
Water Distribution – Maintains water mains, valves, hydrants, and service taps. Maintains the water distribution system for maximum
delivery of water for consumption and fire protection. Primary functions include water main repairs, continue system maintenance,
valve exercising, meter reading, meter replacement, assist water office, and flushing.
Wastewater Treatment – Maintains wastewater mains, manholes, and cleanouts. Works to reduce and prevent inflow and infiltration.
Responds quickly and courteously to all known wastewater problems.
Meter Reading – Performs meter change-outs, performs meter box maintenance and installations, and assists other departments.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Engineering 2.50 3.00 3.00 3.00
Water Production 5.75 5.75 5.75 5.75
Water Distribution 7.25 7.25 7.25 7.25
Wastewater Treatment 7.00 7.00 7.00 7.00
Meter Reading 1.00 1.00 1.00 1.00
Total Public Works 23.50 24.00 24.00 24.00
Service Levels:
147
53 77
0
50
100
150
200
FY2016 FY2017 FY2018
Water Leaks Repaired
239 228 290
-
100
200
300
400
FY2016 FY2017 FY2018
New Meters Set
98
99
Non-Departmental
Water / Wastewater
Fund
58.8%
Non-Departmental
36.3%
GIS
2.6%Capital
1.8%Recycling
0.2%
Legal Services
0.3%
Budget Appropriation
Location & Hours of Operation:
201 N Ector Dr.
Mon-Fri, 8 a.m. – 5 p.m.
Mission: To define the costs in the budget that may not be
specifically identifiable to any operational budget.
Accomplishments FY2017-18:
• Completed several infrastructure improvements.
• Continued funding for computer replacements.
Objectives for FY2018-19:
• Provide funding for infrastructure improvements.
• Provide funding for new equipment.
Issues / Trends:
• Balancing rising cost of infrastructure and equipment
purchase with available funds.
• Identifying resources to cash flow capital purchases.
Expenditures by Division:
Proposed FY18 Budget to
Water & Wastewater Actual Budget Estimated Budget FY19 Proposed
Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Recycling $ 25,058 $ 41,300 $ 41,300 $ 41,300 $ - 0%
GIS/Information Services $ 570,333 $ 632,601 $ 632,601 $ 684,857 $ 52,256 8%
Legal Services $ 64,596 $ 85,000 $ 85,000 $ 85,000 $ - 0%
Non-Departmental $ 8,309,044 $ 9,177,888 $ 8,901,786 $ 9,528,769 $ 350,881 4%
Total Non-Dept. $ 8,969,031 $ 9,936,789 $ 9,660,687 $ 10,339,926 $ 403,137 4%
Capital Expenses $ 13,257 $ 521,230 $ 322,309 $ 473,921 $ (47,309) (9%)
Division Services:
Non-Departmental – Generally, this activity is administered by the Finance Department and funds various charges that are not defined
or directly related to any specific department or activity of the City. Examples of costs here include electrical, general liability
insurance, audit, and contingencies. Other activities include recycling expenses, Geographic Information Systems (GIS)/Information
Services expenses and legal service expenses. These types of expenditures affect all budgets and are generally not prorated. All one-
time appropriations are accounted for in the department in order to maintain stable department budgets from year to year.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Information Services 4.00 4.00 4.00 4.00
W&S Non-Departmental 10.00 10.50 10.50 10.00
Total Non-Dept. 14.00 14.50 14.50 14.00
100
Service Center Fund
Location & Hours of Operation:
1314 Royal Parkway
Mon‐Fri, 7 a.m. – 4:30 p.m.
Mission: To maintain and protect the City’s investment in
equipment; provide exemplary and timely internal customer
service to each City department; to be flexible in finding
acceptable solutions for the needs of our customers; to
continuously strive to improve our service and
communications in order to meet our customers’
expectations; and to treat every customer’s request for service
as an opportunity to provide professional and courteous
service.
Accomplishments FY2017‐18:
Added security cameras to the exterior of the Service
Center.
Replaced shop radiant heaters.
Repaired Service Center masonry fence and entrance gates.
Added staff training by investing in the Ford Motor
Company’s STARS internet study, training, and testing
platform.
Upgrade of Fleet refueling software and conversion of
hardware to Wi‐Fi service.
Objectives for FY2018‐19:
Bring Fleet staff up to date on ASE certifications.
Further shop accreditations.
Issues / Trends:
Continued training for technical staff.
Personnel
34.7%
Capital
6.3%
Transfers
0.4%
Operating
58.6%
Budget Appropriation
101
Service Center Fund
Fund Summary:
Proposed FY18 Budget to
Enterprise Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Service Center Fund:
Revenues $ 1,317,509 $ 1,284,986 $ 1,282,836 $ 1,309,899 $ 24,913 2%
Operating Expenses $ 1,110,299 $ 1,284,986 $ 1,232,036 $ 1,309,899 $ 24,913 2%
Use of Reserves $ ‐$ 42,800 $ ‐$ 81,500 $ 38,700 90%
Capital Expenses $ 39,532 $ 42,800 $ 17,800 $ 81,500 $ 38,700 90%
Services:
Service Center ‐ The Service Center Fund is used to account for the maintenance of the City's motor vehicles. Fleet Operations provides
professional fleet services to departments including but not limited to; vehicle and equipment information, training for City personnel
on equipment safety, correct operational procedures, and coordinate vehicle damage claims for all City departments.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Service Center Fund 5.00 5.00 5.00 5.00
Services Levels:
NCTCOG Clean Fleet Silver Award ASE Blue Seal of Excellence
102
Drainage / Storm Water Utility Fund
Location & Hours of Operation:
1513 Westpark Way
Mon‐Fri, 8 a.m. – 5 p.m.
On‐call 24/7
Mission: To prevent street flooding, and protect life and
property through the maintenance of drainage facilities.
Accomplishments FY2017‐18:
Reviewed the 2006 Drainage System Study to provide the
most current channel information as it relates to actual work
required in several sections of our City’s drainage channels.
Objectives for FY2018‐19:
Continue efforts to keep storm water channels clear of
debris and obstructions to reduce flooding during rain
events.
Continue bridge inspection and repair efforts.
Inspect new construction sites for required storm water
pollution prevention measures.
Continue to update storm water map.
Inspect and make necessary repairs to the storm water
system.
Issues / Trends:
Increased development has boosted the demand for
maintenance to existing creeks and channels.
In conjunction with the new five year Storm Water
Management Program that is expected to be approved in
December of 2018 at the TCEQ stakeholders meeting,
several new demands may require additional funding.
Personnel
68%
Capital
9%
Transfers
5%
Operating
18%
Budget Appropriation
103
Drainage / Storm Water Utility Fund
Fund Summary:
Proposed FY18 Budget to
Enterprise Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Drainage Utility System:
Revenues $ 731,978 $ 810,212 $ 811,162 $ 814,000 $ 3,788 0%
Operating Expenses $ 649,748 $ 807,617 $ 807,617 $ 813,404 $ 5,787 1%
Use of Reserves $ ‐$ 100,000 $ 96,455 $ 80,000 $ (20,000)(20%)
Capital Expenses $ 75,000 $ 100,000 $ 100,000 $ 80,000 $ (20,000) (20%)
Services:
Drainage / Storm Water Utility Fund – Used to account for the acquisition, operation, and maintenance of the City's municipal drainage
utility system.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Drainage Utility Fund 7.00 8.00 8.00 8.00
Services Levels:
7,822
3,878 5,410
‐
2,000
4,000
6,000
8,000
10,000
FY2016*FY2017 FY2018
Linear Feet of Storm Sewer
Maintenance
13,137 10,050
15,788
‐
5,000
10,000
15,000
20,000
FY2016 FY2017 FY2018
Linear Feet of Channel
Maintenance
*Additional maintenance was performed in Blessing
Branch Creek in conjunction with an inspection by the
Army Corp of Engineers.
104
Recreation Class Fund
Locations & Hours of Operation:
Administration
1314 Royal Parkway
Mon‐Fri, 8 a.m. – 5 p.m.
Euless Family Life Center
300 W Midway Dr.
Mon‐Thurs, 5 a.m. – 9 p.m.; Fri, 5 a.m. – 8 p.m.;
Sat, 8 a.m. – 6 p.m.; Sun, 1 – 6 p.m.
Simmons Center
508 Simmons Dr.
Available for rent Fri – Sun, 8 a.m. – 11 p.m.
Mission: To provide and encourage a healthy atmosphere
for the overall well‐being of the community through
progressive fitness and recreational programs.
Accomplishments FY2017‐18:
Replaced all hydraulic weight machines at the Euless Family
Life Center.
Resurfaced large slide at the Aquatics Pool.
Replaced all 8’ tables at the Aquatics Pool.
Ran a successful summer camp.
Introduced 50 new recreation classes at the Euless Family
Life Center.
Created rental blocks for the Simmons Center to maximize
usage.
Coordinated a successful summer concert series.
Objectives for FY2018‐19:
Evaluate and improve class offerings at the Recreation
Center.
Continue to train supervisors and staff to improve daily
operations at the Euless Family Life Center.
Keep facilities and vehicles safe and functional for programs
and events.
Stay up to date with marketing trends, including social
media.
Issues / Trends:
Introducing a new format of the Playbook this year.
Aesthetic and functional improvements to the Recreation
Center.
Possible new venues for the concert series, such as Glade
Parks.
Upgrade Recreation software system.
Limited part‐time hours due to constraints of health care
laws.
Personnel
36%
Capital
11%
Operating
53%
Budget Appropriation
105
Recreation Class Fund
Fund Summary:
Proposed FY18 Budget to
Enterprise Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Recreation Classes:
Revenues $ 734,589 $ 679,430 $ 714,651 $ 716,030 $ 36,600 5%
Operating Expenses $ 700,183 $ 650,806 $ 670,336 $ 670,481 $ 19,675 3%
Use of Reserves $ ‐ $ 56,743 $ 12,428 $ 83,840 $ 27,097 48%
Capital Expenses $ 25,829 $ 56,743 $ 56,743 $ 83,840 $ 27,097 48%
Services:
Recreation Class Fund – To account for the operation of recreational programs, activities, and special events offered to Euless citizens
and other groups on a fee basis.
Personnel by Division:
None Assigned
Services Levels:
4,185
4,025
4,502
3,700
3,800
3,900
4,000
4,100
4,200
4,300
4,400
4,500
4,600
FY2016 FY2017 FY2018
Memberships
5,885
5,282
6,246
4,800
5,000
5,200
5,400
5,600
5,800
6,000
6,200
6,400
FY2016 FY2017 FY2018
Class Registrations
106
107
Arbor Daze Fund
Location & Hours of Operation:
Special Event – Location and Times – See City Website
Mission: To promote the planting of trees and teach families
the importance of trees in a community. To continue Euless'
commitment to the Tree City USA and the National Arbor Day
Foundation programs through planting, preserving, and
educating. To provide a community event that benefits
citizens, local businesses, and community organization by
providing an opportunity to feature entertainment, products,
and services to the festival attendees.
Accomplishments FY2017‐18:
Received Tree City USA designation for the 32nd consecutive
year from the National Arbor Day Foundation.
Prepared over 3,000 trees for the tree giveaway.
Objectives for FY2018‐19:
Provide an event that promotes our community and tree
preservation.
Try to develop a long‐term plan for Arbor Daze as it relates
to location and community involvement.
Continue the City’s commitment to Tree City USA and work
towards enhancing our community tree education through
visionary planning.
Issues / Trends:
Increase in prices for equipment rental and services.
Locating functional space to host the event.
Trends and technology evolve rapidly in the festival industry.
Emergency procedures for large gatherings.
Weather can adversely affect the event or cause
cancellation.
Fund Summary:
Proposed FY18 Budget to
Enterprise Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Arbor Daze:
Revenues $ 66,275 $ 80,000 $ 80,000 $ 80,000 $ ‐ 0%
Operating Expenses $ 66,274 $ 79,500 $ 79,500 $ 80,000 $ 500 1%
Use of Reserves $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 0%
Capital Expenses $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 0%
Services:
Arbor Daze – To account for expenses related to the annual festival, funded by sponsorships and booth rentals.
Personnel by Division:
None Assigned
Services Levels:
Tree City USA
2,300
3,000 3,000
‐
500
1,000
1,500
2,000
2,500
3,000
3,500
FY2016 FY2017 FY2018
Trees Distributed
108
Texas Star Golf Course Fund
Location & Hours of Operation:
1400 Texas Star Parkway
Daily ‐ Times vary by season – See City website
Mission: To ensure a quality experience to all visitors to
Texas Star Golf Course, Conference Centre, and / or Raven’s
Grille.
Accomplishments FY2017‐18:
Golf Week, Dallas Morning News, and Avid Golfer listed
Texas Star as one of the “Top Ranked Public Golf Courses” in
the metroplex.
Ranked as one of the “The Top 100 Texas Golf Courses” by
sportsday.dallasnews.com.
Ranked number one of “Top Five Public Golf Courses in the
DFW Area” by Fox Sports.
Ranked in the top 15 of “The Best Texas Golf Courses in
2018” by texasgolf.com.
Received a 4 ½ star rating for the 18th consecutive year, and
listed in top places to play in Texas by Golf Digest.
Introduced the Texas Star Golf app, allowing tee time
reservations, and use of the GPS from a smart phone.
Objectives for FY2018‐19:
Provide guests an outstanding experience on the course
through consistent and exceptional conditions during all
seasons.
Provide a great dining experience for patrons of the Raven’s
Grille and Conference Centre while sustaining the desired
cost of goods.
Improve level of outside guest service through improved
staff training and new cart fleet.
Increase visibility of the Golf Course and Conference Centre
by continuing to find ways to market on social media and
periodicals.
Issues / Trends:
The golf market competition is increasing with local golf
clubs offering discounts, lowering user fees, and adding apps
to enhance their visibility.
Local public and municipal course upgrading, adding
additional competition in the market of high‐end daily fee
courses.
Increasing and maintaining merchandise sales in the Pro
Shop continues to be a challenge with discount and sporting
stores offering similar items.
Finding quality and reliable part‐time staff members for
weekday shifts for all areas of the course and clubhouse
continues to be a struggle.
Continued increase in utilities, operational supplies, and
labor cost.
Cost of mandatory healthcare for contract labor and
controlling hours of part‐time staff continues to be a
financial concern.
Personnel
48%
Transfers
16%
Operating
36%
Budget Appropriation
109
Texas Star Golf Course Fund
Fund Summary:
Proposed FY18 Budget to
Enterprise Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Texas Star Golf Course:
Revenues $ 4,335,978 $ 4,540,896 $ 4,399,687 $ 4,636,280 $ 95,384 2%
Operating Expenses $ 4,415,419 $ 4,518,975 $ 4,394,825 $ 4,620,972 $ 101,997 2%
Use of Reserves $ 79,441 $ ‐$ ‐$ ‐ $ ‐0%
Capital Expenses $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 0%
Services:
Non‐Departmental – This division administers activities and funds for various charges that are not defined or not directly related to
any specific division of the golf course operation, such as electrical costs and insurance. The costs of providing general management
to the operation is also a cost of this division.
Course Maintenance – To maintain the golf course at the highest possible standards. To provide the best possible golfing experience
in the area. To bring recognition to the City of Euless via Texas Star Golf Course.
Pro Shop – Look for opportunities to market Texas Star locally and encourage local businesses to advertise with us. Draw local, State,
and National Golf Programs to Texas Star as their host location for events. Provide favorable first impression opportunities in the Pro
Shop for all guests and members. Increase golf participation for juniors and women through programs and clinics. Offer patrons high
quality golf equipment, Texas Star logo apparel, and skill clinics.
Food & Beverage – To provide quality food and beverage service to Raven’s Grille guests in a timely and professional manner. Provide
quality food and beverage service to guests on the golf course. To enhance the overall Texas Star experience for all guests.
Conference Centre ‐ To provide a versatile, first‐class conference venue that reflects the pride of Euless. To market a beautifully
maintained facility that provides excellent service and professionalism, while continuously striving to go beyond the expectations of
guests.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Golf Non‐Departmental 0.75 0.75 0.75 0.75
Golf Course Maintenance 4.00 4.00 4.00 4.00
Golf Pro Shop 2.50 2.50 2.50 2.50
Golf Food and Beverage 3.00 3.00 3.00 3.00
Golf Conference Centre 1.50 1.50 1.50 1.50
Total Golf Course Fund 11.75 11.75 11.75 11.75
Services Levels:
‐
50
100
150
200
250
300
FY2016 FY2017 FY2018
Average Monthly Memberships
Individual
Corporate
32,852
33,237
32,993
32,600
32,700
32,800
32,900
33,000
33,100
33,200
33,300
FY2016 FY2017 FY2018
Total Paid Rounds
110
Texas Star Sports Complex Fund
Location & Hours of Operation:
Softball World
1375 W Euless Blvd.
Seasonal Hours
Parks at Texas Star
1501 S Pipeline Rd.
Seasonal Hours
Mission: To provide and promote recreation and leisure
opportunities that enhance the quality of life in the
community; to provide a safe and aesthetically pleasing
athletic complex for the citizens in the most cost efficient
manner possible; to satisfy citizen demands for parks and park
amenities, thus creating a more wholesome lifestyle by
providing opportunities for participation in youth sports at all
skill levels; to provide quality youth baseball programs to
players from around the metroplex, state, and country; to
provide an outstanding baseball and softball complex for
patrons.
Accomplishments FY2017-18:
• Registered over 800 league teams between the two facilities
• Registered nearly 1200 tournament teams between the two
facilities.
Objectives for FY2018-19:
• Continue to look for new opportunities to promote Texas
Star.
• Continue to look for opportunities to maximize usage of all
fields.
• Continue to maintain both facilities to the highest level.
Issues / Trends:
• Limited part-time hours due to constraints of health care
laws.
• Additional workload required to coordinate and successfully
run the Texas Star Sports Complex.
• Increased competition in hiring part-time workers at a
competitive wage.
Personnel
26.2%
Capital
5.5%
Transfers
0.3%
Operating
68.0%
Budget Appropriation
111
Texas Star Sports Complex Fund
Fund Summary:
Proposed FY18 Budget to
Enterprise Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Texas Star Sports Complex:
Revenues $ 1,351,259 $ 1,338,600 $ 1,368,834 $ 1,281,100 $ (57,500) (4%)
Operating Expenses $ 1,242,598 $ 1,236,204 $ 1,219,742 $ 1,185,932 $ (50,272) (4%)
Use of Reserves $ - $ 85,850 $ - $ 68,566 $ (17,284) (20%)
Capital Expenses $ 49,985 $ 85,850 $ 85,850 $ 68,566 $ (17,284) (20%)
Services:
Texas Star Sports Complex – The Texas Star Sports Complex Fund is used to account for the operations and maintenance of Softball
World (SBW) and the Parks at Texas Star (PATS).
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Texas Star Sports Complex 1.50 1.50 1.50 1.50
Services Levels:
-
500
1,000
1,500
2,000
2,500
3,000
FY2016 FY2017 FY2018
Softball World Teams
League
Tournament
-
200
400
600
800
1,000
1,200
1,400
FY2016 FY2017 FY2018
Athletic Complex Teams
League
Tournament
112
113
Special Revenue
Funds
114
10,232,777$ 10,059,778$ 10,059,778$ 10,570,222$
REVENUES
Property Tax 768,578$ 1,083,308$ 1,033,601$ 1,354,294$
Gross Receipts Tax 124,467$ 128,000$ 114,000$ 111,000$
General Sales Tax 8,158,511$ 8,557,405$ 7,841,675$ 8,425,252$
Selective Sales Tax 15,200,669$ 14,513,302$ 15,420,574$ 15,625,455$
Fines/Fees 697,753$ 1,079,302$ 1,079,301$ 1,205,529$
License/Permits -$ -$ -$ -$
Interest Income 88,114$ 49,050$ 136,316$ 125,485$
Intergovernmental Revenue 188,546$ 181,855$ 183,886$ 115,662$
Charges For Service -$ -$ -$ -$
Miscellaneous/Rental Income (4)$ -$ 36,790$ 73,580$
Other Financing Sources 33,271$ -$ -$ -$
Revenues before Transfers 25,259,905$ 25,592,222$ 25,846,143$ 27,036,257$
Transfers from Other Funds 108,219$ 53,732$ 53,682$ 35,456$
TOTAL REVENUES 25,368,124$ 25,645,954$ 25,899,825$ 27,071,713$
TOTAL RESOURCES 35,600,901$ 35,705,732$ 35,959,603$ 37,641,935$
EXPENDITURES
Personal Services 4,907,605$ 5,219,763$ 5,074,011$ 5,276,941$
Professional/Technical Services 285,130$ 280,590$ 280,590$ 264,211$
Contractual Services 44,834$ 45,830$ 45,830$ 43,021$
Utilities 282,128$ 289,000$ 289,000$ 288,000$
Maintenance -$ 2,500$ 2,500$ 55,500$
Other Services/Contingencies 1,000$ 167,000$ 167,000$ 217,000$
Insurance -$ -$ -$ -$
General & Administrative 8,327$ 100,345$ 100,345$ 154,925$
Rebates/Incentives 10,167,099$ 9,825,805$ 10,722,663$ 10,450,922$
Supplies 380,822$ 418,050$ 400,944$ 294,580$
Capital Purchases (Equipment)923,100$ 2,361,868$ 1,151,308$ 2,090,290$
Debt Service/Bank Charges 5,540$ 6,500$ 6,500$ 278,037$
Expenditures before Transfers 17,005,585$ 18,717,251$ 18,240,691$ 19,413,427$
Transfer to Other Funds 8,535,538$ 7,426,190$ 7,148,690$ 9,475,710$
TOTAL EXPENDITURES 25,541,123$ 26,143,441$ 25,389,381$ 28,889,137$
ENDING FUND BALANCE 10,059,778$ 9,562,291$ 10,570,222$ 8,752,798$
The decline in fund balance in FY2019 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.
BUDGET
FY2018-19
BEGINNING FUND BALANCE
SPECIAL REVENUE FUND SUMMARY ACTUAL
FY2016-17
BUDGET
FY2017-18
ESTIMATED
FY2017-18
115
Hotel Occupancy Tax Fund
Rebates / Incentives
23%
Capital
8%
Transfers
56%
Historic
Preservation/Other
13%
Budget Appropriation
Location & Hours of Operation:
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: To use Hotel/Motel occupancy tax revenue for the
promotion of tourism and the convention and hotel industry
within Euless.
Accomplishments FY2017‐18:
Funding was provided for Historical Preservation including
Heritage Park Christmas and monthly open houses at the
Heritage Park Museum.
Funding also supported the Texas Star Conference Centre
operations, and the annual Arbor Daze festival.
Objectives for FY2018‐19:
Continue to design and implement creative ways to preserve
the City's heritage.
Continue support of Arbor Daze festival.
Continue to offer first class conference facility for social and
business events.
Complete installation of citywide wayfinding signs.
Issues / Trends:
Increased number of area venues competing for events.
Expanding awareness of Heritage Museum and City’s
history.
Fund Summary:
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Hotel/Motel:
Revenues $ 802,874 $ 924,450 $ 777,690 $ 869,690 $ (54,760) (6%)
Operating Expenses $ 656,361 $ 772,821 $ 772,821 $ 843,868 $ 71,047 9%
Use of Reserves $ ‐ $ 219,355 $ 286,486 $ 75,000 $ (144,355)(66%)
Capital Expenses $ 5,606 $ 219,355 $ 291,355 $ 75,000 $ (144,355)(66%)
Services:
Hotel Occupancy Tax Fund – To preserve and promote awareness of local heritage and demonstrate how history defines current
culture and provides a bridge between yesterday, today, and tomorrow. To provide a versatile, first‐class conference venue that
reflects the pride of Euless.
Personnel by Division:
None Assigned
116
Euless Development Corporation (EDC) Fund
Location & Hours of Operation:
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: The EDC ½¢ Sales Tax Fund is used to account for
½¢ sales tax revenues. Expenses are dedicated to parks,
library, recreational, and economic development activities
within the City of Euless.
Accomplishments FY2017‐18:
Facilitated various projects within the Glade Parks, Founders
Parc, and Riverwalk! Planned Developments.
Completed Glade Parks Trail Connection.
Completed JA Carr Park Renovation Plan for construction.
Assured continuation of a high level of service during the
library remodel by moving library operations to a temporary
facility.
Launched the Think Tank Mobile STEM Lab in partnership
with the cities of Hurst, Bedford, and HEB ISD.
Objectives for FY2018‐19:
Focus on citywide beautification program.
Continue to create and promote high quality leisure
programs to meet the needs of a diverse population.
Complete renovations of JA Carr Park.
Masterplan Phase VII of Parks at Texas Star.
Complete the library remodel design and prepare to move
the library into temporary space.
Utilize the Think Tank Mobile STEM Lab at a minimum of six
outreach and community events.
Issues / Trends:
Limited part‐time hours due to constraint of healthcare laws
affects the ability to hire quality part‐time staff.
Increased interest in streaming formats and the Library’s
temporary move will impact circulation.
Personnel
41%
Capital
29%
Transfers
13%
Operating
17%
Budget Appropriation
117
Euless Development Corporation (EDC) Fund
Fund Summary:
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
EDC ½¢ Sales Tax:
Revenues $ 5,331,415 $ 5,546,154 $ 5,149,990 $ 5,495,559 $ (50,595) (1%)
Operating Expenses $ 3,693,719 $ 4,246,179 $ 4,246,179 $ 4,442,163 $ 195,984 5%
Use of Reserves $ 677,278 $ 2,367,910 $ 626,775 $ 2,044,876 $ (323,034) (14%)
Capital Expenses $ 2,314,974 $ 2,367,910 $ 1,530,586 $ 2,044,876 $ (323,034) (14%)
Services:
Parks – To provide a safe and aesthetically pleasing park system for the citizens of Euless in the most cost effective manner possible.
To satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle. To provide parks and leisure
opportunities for all citizens. To provide a comprehensive parks system through the use of an updated Parks Master Plan. To identify
and apply cost saving measures where feasible. To provide services necessary to upkeep, develop, and maintain all parks within the
City.
Library – To serve the continuing informational, educational, cultural, and leisure needs of residents of all ages. To provide the
community with the best possible materials in various formats. To promote the joy of reading and learning. The primary role of the
Euless Public Library is to act as an Independent Learning Center by supporting people of all ages pursuing a program of learning.
Additional roles are Popular Materials Library, Preschoolers' Door to Learning, and provider of other specialized resources such as
small business assistance, young adult materials, and electronic resources.
Economic Development – Encourage and facilitate activity that brings sales tax generating businesses to the community. Implement
the best practices available to market Euless properties to the development community. Foster and promote Euless as a “Business
Friendly” City with a one‐stop permitting shop while serving as a member of the Development Services Group. Provide assistance and
recommend financial incentives for projects where such assistance is necessary to stimulate private investment. Promote Euless
businesses for City purchases.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
EDC ‐ Parks 13.25 13.25 13.25 13.25
EDC ‐ Library 10.00 10.00 10.00 10.00
EDC ‐ Economic Development 1.00 1.00 1.00 1.00
Total EDC Fund 24.25 24.25 24.25 24.25
118
Crime Control and Prevention District (CCPD)
Fund
Location & Hours of Operation:
1102 W Euless Blvd.
Admin. - Mon – Fri, 8 a.m. – 5 p.m.
Police Service 24/7
Mission: To provide the citizens of Euless professional,
efficient police services. Increase staff efficiency, expand use
of alternative policing methods, reduce response time,
increase interaction between citizens and police, provide
additional police space, expand current gang and juvenile
intervention programs, expand Neighborhood Watch
programs, and Citizen Volunteer Involvement.
Accomplishments FY2017-18:
• Maintained and improved officer training.
• Continued Citizens Police Academy program.
• Hosted a successful Open House and participated in various
community events such as: Coffee with a Cop, National
Night Out, Halloween Trunk or Treat Celebration and 6
Stones Night of Hope where the department was able to
interact and engage with the citizens of the community.
• Purchased new safety equipment for officers.
• Provided additional air conditioning in the computer server
rooms to keep equipment working efficiently.
• Installed a new blood bank refrigerator in Property to store
blood evidence in compliance with state law.
• Replaced fifteen-year-old rifles in Patrol.
• Replaced the Jail oven used for meal preparation.
• Installed and provided additional covered parking for trailers
that are stored at the Police building.
• Replaced and improved the evidence lockers to provide a
more effective way to store biological and non-biological
evidence.
• Purchased and installed a training simulator to enhance
training options for police officers.
• Continued to strengthen and cultivate relationships with
local businesses and residential areas, as well as new
developments.
Objectives for FY2018-19:
• Develop new avenues for community involvement.
• Maintain and improve officer training.
• Maintain Citizens Police Academy program.
• Continue to increase community outreach.
• Continue to evaluate and purchase safety equipment for
officers as needed.
• Continue to advance business and residential partnerships.
• Development of a drone program.
Issues / Trends:
• Cost of equipment
• Manpower Shortages
Personnel
85%
Capital
9%
Operating
6%
Budget Appropriation
119
Crime Control and Prevention District (CCPD)
Fund
Fund Summary:
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
CCPD ¼¢ Sales Tax:
Revenues $ 2,678,584 $ 2,738,659 $ 2,525,429 $ 2,683,915 $ (54,744) (2%)
Operating Expenses $ 2,453,484 $ 2,719,514 $ 2,506,656 $ 2,676,714 $ (42,800) (2%)
Use of Reserves $ 45,972 $ 188,282 $ 150,112 $ 105,970 $ (82,312) (44%)
Capital Expenses $ 271,072 $ 188,282 $ 168,885 $ 105,970 $ (82,312) (44%)
Services:
CCPD Fund - The Crime Control and Prevention District (CCPD) ¼¢ Sales Tax Fund is used to account for ¼¢ sales tax revenues. Expenses
are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Crime Control and Prevention District Fund 19.00 19.00 19.00 19.00
120
Car Rental Tax Fund
Rebates / Incentives
62%
Capital
21%
Transfers
16%
Contingency
1%
Budget Appropriation
Location & Hours of Operation:
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: The Car Rental Tax Fund is used to account for the
5% tax charged on any short‐term motor vehicle rental.
Expenses may be dedicated to operations, debt
avoidance/reduction, and capital expenditures. Car rental
taxes collected on Airport property are shared equally
between the cities of Dallas, Fort Worth, and Euless.
Accomplishments FY2017‐18:
Provided funding for transfers to the General Fund to help
maintain a stable tax rate for citizens.
Provided cash funding for redevelopment within the City
and projects identified in the Capital Improvement Program
plan.
Objectives for FY2018‐19:
Provide funding for transfers to the General Fund to help
maintain a stable tax rate for citizens.
Provide funding for redevelopment within the City.
Provide funding for projects identified in the Capital
Improvement Program plan.
Issues / Trends:
Revenues may be affected by ride sharing services. It is
important to maintain flexibility in this fund so as not to
become overly dependent on this revenue source for
operations.
Fund Summary:
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Car Rental Tax:
Revenues $ 14,458,792 $ 13,625,352 $ 14,732,884 $ 14,835,765 $ 1,210,413 9%
Operating Expenses $ 11,758,682 $ 10,941,129 $ 11,765,987 $ 11,957,268 $ 1,016,139 9%
Use of Reserves $ ‐ $ 2,026,439 $ ‐ $ 3,846,239 $ 1,819,800 90%
Capital Expenses $ 2,490,306 $ 2,026,439 $ 1,645,100 $ 3,846,239 $ 1,819,800 90%
Services:
Car Rental Fund – Euless citizens authorized the levy of a motor vehicle tax on short‐term rentals. Funds derived from this tax may be
spent for any general government purpose. This tax was approved by voters on November 2, 1999 and became effective February 1,
2000. These funds are used to maintain a stable tax rate, cash flow special projects and infrastructure improvements, and reduce or
avoid debt issuance.
Personnel by Division:
None Assigned
121
Public Safety Special Revenue Funds
Location & Hours of Operation:
Police Administration
1102 W Euless Blvd.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: To account for funds received from asset seizures
that are dedicated solely for funding of police programs and
capital expenditures.
Accomplishments FY2017‐18:
Funded cadet program.
Objectives for FY2018‐19:
Continue to provide funding for cadet program.
Issues / Trends:
Legislative changes could adversely affect revenue stream.
Recruiting and retaining quality employees.
Fund Summary:
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Police Seized Assets Fund:
Revenues $ 2,445 $ 1,250 $ 3,650 $ 3,500 $ 2,250 180%
Operating Expenses $ 99,634 $ 61,956 $ 61,956 $ 61,506 $ (450) (1%)
Use of Reserves $ 130,864 $ 60,706 $ 58,306 $ 58,006 $ (2,700) (4%)
Capital Expenses $ 33,675 $ ‐ $ ‐ $ ‐ $ ‐ 0%
Services:
Police Seized Assets Fund accounts for proceeds from sale of seized assets that are dedicated solely for police expenditures.
Personnel by Division:
None Assigned
Fund Summary:
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Police Drug Fund:
Revenues $ 19,077 $ 1,400 $ 9,431 $ 7,300 $ 5,900 421%
Operating Expenses $ 9,381 $ 500 $ 500 $ 500 $ ‐ 0%
Use of Reserves $ ‐ $ 200,000 $ ‐ $ 200,000 $ ‐ 0%
Capital Expenses $ ‐ $ 200,000 $ ‐ $ 200,000 $ ‐ 0%
Services:
Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated
solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and
unpredictable nature in asset confiscation.
Personnel by Division:
None Assigned
122
123
Tax Increment Reinvestment Zone (TIRZ) &
Public Improvement District (PID) Funds
Location & Hours of Operation:
201 N Ector Dr.
Mon-Fri, 8 a.m. – 5 p.m.
Mission: To promote economic development by utilizing
public/private partnerships that encourage quality growth
within the City.
Accomplishments FY2017-18:
• Continued development of Lifestyle Center at Glade Parks.
• Completed parking garage at Glade Parks.
Objectives for FY2018-19:
• Complete outlying development at Glade Parks.
• Continue development of Founders Parc (Midtown) planned
development.
Fund Summary:
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Glade Parks TIRZ:
Revenues $ 966,338 $ 1,362,650 $ 1,259,673 $ 1,658,217 $ 295,567 22%
Operating Expenses $ 779,744 $ 965,350 $ 965,350 $ 1,130,249 $ 164,899 17%
Use of Reserves $ - $ - $ - $ - $ - 0%
Capital Expenses $ - $ - $ - $ - $ - 0%
Midtown TIRZ:
Revenues $ - $ - $ - $ 37,820 $ 37,820 0%
Operating Expenses $ - $ - $ - $ 37,820 $ 37,820 0%
Use of Reserves $ - $ - $ - $ - $ - 0%
Capital Expenses $ - $ - $ - $ - $ - 0%
Services:
Glade Parks TIRZ is used to account for new revenues generated from increased values of properties located within the Zone, based
on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of debt related to the
infrastructure cost.
Midtown TIRZ is used to account for new revenues generated from increased values of properties located within the Zone, based on
the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of debt related to the
infrastructure cost.
Personnel by Division:
None Assigned
Fund Summary:
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Midtown PID:
Revenues $ 607,588 $ 988,302 $ 988,301 $ 1,114,529 $ 126,227 13%
Operating Expenses $ 598,755 $ 988,302 $ 988,302 $ 1,114,529 $ 126,227 13%
Use of Reserves $ - $ - $ 1 $ - $ - 0%
Capital Expenses $ - $ - $ - $ - $ - 0%
Services:
Midtown PID is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the
repayment of debt issued to fund public improvements within the district.
Personnel by Division:
None Assigned 124
Other Special Revenue Funds
Location & Hours of Operation:
201 N Ector Dr.
Mon-Fri 8 a.m. – 5 p.m.
Mission: The Juvenile Case Fund provides funding for
personnel and related costs incurred to prosecute juvenile
cases. The Grant Fund properly accounts for the award of
local, state, and federal funding to enhance City services,
purchase capital equipment, and expand various programs.
The Cable PEG (Public, Educational and Governmental) Fund
properly accounts for funds that enhance and expand the City
cable station.
Accomplishments FY2017-18:
• Assisted with hosting the Victims Impact Panel at Municipal
Court.
• Received grant for police training simulator, radio assistance
program, mobile GIS unit, HEB Reads van, composting
project, and STEP program.
• Funded equipment for live streaming video and
voting/conference system for expanded cable services.
Objectives for FY2018-19:
• Continue to provide support for the Victims Impact Panel.
• Continue to apply for grant funding to enhance City services.
• Continue STEP grant.
• Continue to enhance and expand City cable station.
Fund Summary:
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Juvenile Case:
Revenues $ 91,734 $ 91,800 $ 94,000 $ 94,000 $ 2,200 2%
Operating Expenses $ 62,563 $ 90,167 $ 90,167 $ 81,317 $ (8,850) (10%)
Use of Excess Reserves $ - $ - $ - $ - $ - 0%
Capital Expenses $ - $ - $ - $ - $ - 0%
Services:
Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and operating costs
required to process juvenile cases.
Personnel by Division:
ACTUAL BUDGETED ESTIMATED BUDGETED
FY17 FY18 FY18 FY19
Juvenile Case Fund 1.25 1.25 1.25 1.25
125
Other Special Revenue Funds
Fund Summary:
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Grant Fund:
Revenues $ 281,032 $ 235,537 $ 235,537 $ 151,118 $ (84,419) (36%)
Operating Expenses $ 276,299 $ 235,537 $ 235,537 $ 151,118 $ (84,419) (36%)
Use of Reserves $ - $ - $ - $ - $ - 0%
Capital Expenses $ - $ - $ - $ - $ - 0%
Services:
Grant Fund is used to account for grant funds and other restricted revenues received by the City. Expenses must be spent in
accordance with the grant provisions.
Personnel by Division:
None Assigned
Fund Summary:
Proposed FY18 Budget to
Special Revenue Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Cable PEG Fund:
Revenues $ 128,244 $ 130,400 $ 123,240 $ 120,300 $ (10,100) (8%)
Operating Expenses $ 36,868 $ 120,000 $ 120,000 $ 120,000 $ - 0%
Use of Reserves $ - $ - $ - $ - $ - 0%
Capital Expenses $ - $ - $ - $ - $ - 0%
Services:
Cable PEG Fund is used to account for a 1% fee collected from cable channel providers for expansion of the City’s public, educational,
and governmental channel.
Personnel by Division:
None Assigned
126
127
Internal Services
Funds
128
$ 7,993,000 $ 7,757,438 $ 7,757,438 $ 8,422,185
REVENUES
Property Tax -$ -$ -$ -$
Gross Receipts Tax -$ -$ -$ -$
General Sales Tax -$ -$ -$ -$
Selective Sales Tax -$ -$ -$ -$
Fines/Fees -$ -$ -$ -$
License/Permits -$ -$ -$ -$
Interest Income 65,644$ 27,000$ 95,375$ 95,500$
Intergovernmental Revenue -$ -$ -$ 51,000$
Charges for Service -$ -$ -$ -$
Miscellaneous/Rental Income 615,582$ 679,959$ 725,959$ 687,459$
Insurance/Risk/Other Financing Sources 6,917,369$ 8,460,271$ 8,460,823$ 7,417,872$
Revenues before Transfers 7,598,595$ 9,167,230$ 9,282,157$ 8,251,831$
Transfer from Other Funds 3,642,425$ 2,471,687$ 2,471,687$ 2,396,842$
TOTAL REVENUES 11,241,020$ 11,638,917$ 11,753,844$ 10,648,673$
TOTAL RESOURCES 19,234,020$ 19,396,355$ 19,511,282$ 19,070,858$
EXPENDITURES
Personal Services 692,576$ 859,411$ 860,151$ 867,661$
Professional/Technical Services 198,994$ 286,800$ 286,800$ 296,220$
Contractual Services -$ -$ -$ -$
Utilities -$ -$ -$ -$
Maintenance -$ 10,500$ -$ 13,500$
Other Services/Contingencies 5,400$ 951,169$ 951,169$ 128,915$
Insurance 7,096,458$ 7,041,559$ 7,041,559$ 7,215,442$
General & Administrative -$ 1,000$ 1,000$ 2,000$
Rebates/Incentives -$ -$ -$ -$
Supplies 8,370$ 10,375$ 9,635$ 10,375$
Capital Improvements Projects -$ -$ -$ -$
Capital Purchases (Equipment)3,474,784$ 2,336,783$ 1,938,783$ 1,742,000$
Debt Service/Bank Charges -$ -$ -$ -$
Expenditures before Transfers 11,476,582$ 11,497,597$ 11,089,097$ 10,276,113$
Transfers To Other Funds -$ -$ -$ -$
TOTAL EXPENDITURES 11,476,582$ 11,497,597$ 11,089,097$ 10,276,113$
ENDING FUND BALANCE 7,757,438$ 7,898,758$ 8,422,185$ 8,794,745$
NOTE: Some accounts may have been recategorized to provide consistent presentation across funds.
ACTUAL
FY2016-17
BUDGET
FY2017-18
ESTIMATED
FY2017-18
INTERNAL SERVICE FUND
SUMMARY
The projected increase in fund balance is expected mainly from the Equipment Replacement Fund where
accumulated resources are used to replace existing equipment.
BUDGET
FY2018-19
BEGINNING FUND BALANCE
129
Vehicle / Equipment Replacement Fund
Location & Hours of Operation:
1314 Royal Parkway
Mon‐Fri, 7 a.m. – 4 p.m.
Mission: To administer and procure funding for the
replacement of vehicles and equipment owned, and/or leased,
by the City of Euless.
Accomplishments FY2017‐18:
Continued to right‐size units in departments to optimize
usage.
Continued to update vehicle depreciation schedule to more
accurately reflect future purchase expense.
Objectives for FY2018‐19:
Directly involve the departments in vehicle and equipment
specifications for replacements approved in the budget.
Continue exploration of alternative fuel options for fleet.
Issues / Trends:
Increase in ethanol blend into gasoline E10 – E15.
Broadened use of bio‐diesel in fleet.
EV vehicle inclusion in City’s fleet.
Fund Summary:
Proposed FY18 Budget to
Internal Service Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Equipment Replacement:
Revenue $ 3,390,670 $ 2,399,920 $ 2,426,387 $ 2,008,842 $(391,078) (16%)
Operating Expenses $ 3,474,784 $ 1,935,783 $ 1,925,283 $ 1,326,500 $(609,283) (31%)
Use of Excess Reserves $ 84,114 $ ‐ $ ‐ $ ‐ $ ‐ ‐
Services:
Vehicle / Equipment Replacement Fund ‐ The Equipment Replacement Fund is used to account for the accumulation of funds from
user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles.
Personnel by Division:
None Assigned
130
Insurance / Benefits Fund
Location & Hours of Operation:
201 N Ector Dr.
Mon-Fri, 8 a.m. – 5 p.m.
Mission: To provide City employees with a competitive
benefits program at the most cost-effective price to the
employees and to the City. Our mission is to ensure our
employees are receiving quality service and that all issues are
satisfactorily resolved in a timely manner.
Accomplishments FY2017-18:
• Evaluated the medical, pharmaceutical and dental benefit
plans. Implemented changes as needed to be more cost
effective while continuing to provide quality medical care
and services.
• Held Open Enrollment Meetings to allow employees to learn
more about the City’s benefit programs.
• Continued with the wellness program, offering incentives to
participants.
• Held Wellness Fair to allow employees to learn more about
the City’s wellness initiatives, vendors, and many benefit
programs.
• Immunized employees, retirees, and eligible dependents
with flu vaccine.
Objectives for FY2018-19:
• Evaluate medical, pharmacy, and dental benefit plans and
identify changes that will be more cost effective while
continuing to provide quality medical care and services.
Issues / Trends:
• Health care costs continue to rise and will require continued
monitoring of all expenses and development of cost
containment measures.
Personnel
1%
Operating
99%
Budget Appropriation
131
Insurance / Benefits Fund
Fund Summary:
Proposed FY18 Budget to
Internal Service Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Insurance:
Revenue $ 6,882,873 $ 8,219,059 $ 8,292,644 $ 7,559,893 $(659,166) (8%)
Operating Expenses $ 7,157,766 $ 8,151,422 $ 8,151,422 $ 7,514,893 $(636,529) (8%)
Use of Reserves $ 274,893 $ 100,000 $ - $ - $(100,000) (100%)
Capital Expenses $ - $ 100,000 $ - $ - $(100,000) (100%)
Services:
Insurance/Benefits Fund - To account for both City and employee premiums. Expenses are dedicated to employees' health, dental,
and prescription claims.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Insurance/Benefits Fund 1.00 1.00 1.00 1.00
Services Levels:
-
200
400
600
800
1,000
FY2016 FY2017 FY2018
Covered Lives
Retirees
Dependents
Employees
151
167
158
140
145
150
155
160
165
170
FY2016 FY2017 FY2018
Flex Participants
132
Risk / Workers’ Compensation Management
Fund
Location & Hours of Operation:
201 N Ector Dr.
Mon-Fri, 8 a.m. – 5 p.m.
Mission: The Risk/Workers’ Compensation Management
Department’s mission is to identify, analyze and control risks;
to administer and evaluate liability insurance programs; to
ensure cost effectiveness; to conduct educational safety
programs; and to monitor and ensure compliance with
mandates established by the City of Euless, State of Texas and
US Government. The department’s goal is to protect the City’s
assets and resources by minimizing the internal and external
exposures and associated risks, and to respond in a timely
manner to the information needs of citizens, staff, and
employees.
The mission of the Workers' Compensation Insurance
function of the Human Resources Department is to ensure,
through pre-placement physicals, all new employees are
capable of performing the essential functions of the job for
which they are hired; to administer the occupational injury
program; and to provide instructional training in safe and
efficient performance of job duties. To provide cost-effective
medical treatment through occupational injury/illness
program, with the objective of facilitating the timely return to
work of those employees who have been injured or become ill
on the job.
Accomplishments FY2017-18:
• Presented monthly safety education programs including
workers’ compensation training.
• Routinely monitored motor vehicle records.
• Administered routine random drug and alcohol tests as
required by the Department of Transportation (DOT) and
internal policy.
• Continued emphasis to ensure compliance with the
American’s with Disabilities Act (ADA).
• Ensured all job descriptions are compliant with the
requirements of the ADA.
• Ensured departments hold safety-training meetings.
• Continued to investigate and settle property claims in a fair
and timely manner.
• Lowered claims handled by Texas Municipal League (TML)
and handled more in-house.
• Continued emphasis on compliance with ADA and compiled
ADA Transition Plan.
• Decreased TML insurance coverage contribution by $175k.
• Provided immunizations and vaccinations for employees in
positions exposed to blood-borne pathogens.
Objectives for FY2018-19:
• Focus on training in areas with greatest risk per quarterly
assessments.
• More hands-on training and observation collaborating with
all departments.
• Ensure all job descriptions are compliant with the
requirements of the ADA.
• Continue to produce management reports to bring attention
to causes and types of injuries for prevention purposes.
• Ensure departments hold safety-training meetings.
Issues / Trends:
• Property claims cost will continue to rise due to inflationary
trends.
• Medical treatment and rehabilitative costs continue to rise.
• Workers compensation premiums expected to rise due to
prior experience.
Personnel
5%
Capital
30%
Operating
65%
Budget Appropriation
133
Risk / Workers’ Compensation Management
Fund
Fund Summary:
Proposed FY18 Budget to
Internal Service Actual Budget Estimated Budget FY19 Proposed
Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff.
Risk/WC Management:
Revenue $ 967,478 $ 1,019,938 $ 1,034,813 $ 1,079,938 $ 60,000 6%
Operating Expenses $ 844,032 $ 998,892 $ 998,892 $ 1,008,720 $ 9,828 1%
Use of Reserves $ - $ 311,500 $ - $ 426,000 $ 114,500 37%
Capital Expenses $ - $ 311,500 $ 13,500 $ 426,000 $ 114,500 37%
Services:
Risk/Workers’ Compensation Management Fund - The Risk Management Fund is used to account for the program(s) used for workers’
compensation, general liability, and property claims.
Personnel by Division:
Actual Budgeted Estimated Budgeted
FY 17 FY 18 FY 18 FY 19
Risk/WC Management Fund 0.50 0.50 0.50 0.50
Services Levels:
43 38 43
18
14
16
-
10
20
30
40
50
60
70
FY2016 FY2017 FY2018
Workers' Comp Claims
In-House TML
4 10 8
67 48
67
-
10
20
30
40
50
60
70
80
FY2016 FY2017 FY2018
Risk Claims
In-House TML
134
135
Capital
Improvements
136
$ 27,616,359 $ 19,768,355 $ 19,768,355 $ 8,950,730
REVENUES
Property Tax $ - $ - $ -
Gross Receipts Tax $ - $ - $ -
General Sales Tax $ - $ - $ -
Selective Sales Tax $ - $ - $ -
Fines/Fee/Penalties $ - $ - $ -
License/Permits $ - $ - $ -
Interest Income $ 136,291 $ 48,900 $ 402,900 $ 44,359
Intergovernmental Revenue $ 1,384,495 $ 223,125 $ 3,527,401 $ 655,159
Charges for Services $ 1,036,586 $ - $ 999,350 $ 7,678
Miscellaneous/Rental Income $ 79,684 $ 42,100 $ 78,045 $ 58,583
Other Financing Sources $ 200,751 $ 13,742,597 $ 7,043,863 $ 24,176,299
Revenues before Transfers 2,837,807$ 14,056,722$ 12,051,560$ 24,942,078$
Transfers from Other Funds $ 6,749,522 $ 7,075,470 $ 10,819,000 $ 11,829,403
TOTAL REVENUES 9,587,329$ 21,132,192$ 22,870,560$ 36,771,481$
TOTAL RESOURCES 37,203,688$ 40,900,547$ 42,638,915$ 45,722,211$
EXPENDITURES
Personal Services -$ -$ -$ -$
Professional/Technical Services 320,938$ 910,850$ 1,543,991$ 2,342,166$
Contractual Services 11,411$ -$ 69,986$ 25,000$
Utilities 100,000$ 100,000$ 100,000$ 100,000$
Maintenance 6,126$ 50,000$ 50,000$ -$
Other Services/Contingencies -$ 50,000$ 521,369$ 92,493$
Insurance -$ -$ -$ -$
General & Administrative 1,150$ -$ -$ -$
Rebates/Incentives 6,479,502$ 2,025,000$ 7,910,922$ 25,000$
Supplies 4,288$ 25,000$ 100,870$ -$
Capital Improvements Projects 10,093,400$ 17,680,066$ 20,840,447$ 29,549,800$
Debt Service/Bank Charges -$ 112,132$ 284,020$
Expenditures before Transfers 17,016,815$ 20,840,916$ 31,249,717$ 32,418,479$
Transfer to Other Funds 418,518$ 2,373,882$ 2,438,468$ 375,418$
TOTAL EXPENDITURES 17,435,333$ 23,214,798$ 33,688,185$ 32,793,897$
ENDING FUND BALANCE 19,768,355$ 17,685,749$ 8,950,730$ 12,928,314$
ESTIMATED
FY2017-18
BUDGET
FY2018-19
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.
ACTUAL
FY2016-17
BUDGET
FY2017-18 CAPITAL PROJECTS FUND SUMMARY
137
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) is a process by which the City designs a multi-year plan for
major capital expenditures. Due to the tremendous growth of the capital projects program, and the
amount of detail required for these projects, a separate document is provided for the Capital Improvement
Program. Generally the CIP includes improvements that are relatively expensive, are non-recurring, have
a multi-year useful life, and like capital outlay items, result in fixed assets. These include the construction
and acquisition of new buildings, additions to or renovations of existing buildings, construction of streets,
drainage improvements, land purchases, and water and wastewater utility lines. This is a very
progressive process, with projects being added and deleted from the funded and unfunded lists as they
move through the project completion phase.
A. Preparation – The City’s capital budget will include all capital project funds and all capital
resources. The budget will be prepared annually in conjunction with the operating budget. The
capital budget will be compiled by the Finance Director with the involvement of all required City
departmental project managers. Integration of the fiscal impact of capital improvements on the
operating budget will be monitored.
B. Definition – Facilities include any structures or properties owned by the City, the land upon which
the facility is situated for the provision of City services, and the initial furniture, fixtures,
equipment, and apparatus necessary to put the facility in service. Facilities include, but are not
limited to the following: administrative offices, parks, service centers and storage yards,
recreation centers, libraries, fire stations, jails and courts, and water and sewer related structures.
C. Infrastructure – Includes permanently installed facilities, generally placed underground or at
grade, which form the basis for the provision of City services. Typically included are
thoroughfares, bridges, water and wastewater lines, drainage channels, and storm sewers.
D. Control – All capital project expenditures must be appropriated in the capital budget. The
Finance Department must certify the availability of such appropriations or the availability of
resources so an appropriation can be made before a capital project contract is presented by the
City Manager to the City Council for approval.
E. Program Planning – The capital budget will include capital improvements program plans for future
years. The planning time frame should normally be at least five years. The replacement and
maintenance for capital items should be projected for the next five years. Future maintenance
and operations will be determined, so that these costs can be considered in the operating budget.
F. Alternate Resources – Where applicable, assessments, impact fees, pro-rata charges, or other
user-based fees should be used to fund capital projects which have a primary benefit to specified
property owners. Drainage Utility revenues are established to fund small citywide drainage
projects. Single large drainage projects will be funded by debt.
G. Debt Financing – Recognizing that debt is usually a more expensive financing method, alternative
financing sources will be explored before debt is issued. When debt is issued, it will be used to
acquire major assets with expected lives which equal or exceed the average life of the debt issue.
The exceptions to this requirement are the traditional costs of marketing and issuing the debt,
capitalized labor for design and construction of capital projects, and small component parts which
are attached to major equipment purchases.
H. Infrastructure Maintenance – The City recognizes that deferred street maintenance increases
future capital costs by an estimated five- to ten-fold. Therefore, a portion of the General Fund
budget will be set aside each year to maintain the quality of streets. The amount will be
established annually.
I. Reporting – Periodic financial reports will be prepared to enable the Department Managers to
manage their capital budgets and to enable the Finance Department to monitor and control the
capital budget as authorized by the City Manager.
138
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.
139
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.
140
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.
141
CURRENT CAPITAL PROJECTS FUNDS
Water and Wastewater Construction Fund – Used to account for the financing and construction of various water
and sewer mains. Proceeds are from the sale of revenue bonds, contributions from other agencies, capital
recovery fees, and water and sewer operating transfers.
Water Impact Fee Fund - Used to account for the construction of projects funded by the water impact fees.
These funds are legally restricted to items identified in the water impact fee study.
Wastewater Impact Fee Fund - Used to account for the construction of projects funded by the wastewater
impact fees. These funds are legally restricted to items identified in the wastewater impact fee study.
Drainage Improvement Fund – Used to account for the financing and construction of various drainage projects.
Proceeds are from the sale of drainage revenue bonds and monthly billings.
Texas Star Sports Complex Capital Fund – Used to account for the financing, renovation, and construction of
the sports facilities projects. Proceeds are from inter-fund transfer, operating reserves, gas royalties, and
interest income.
Texas Star Golf Course Capital Fund – Used to account for the financing and construction of capital
improvements at the golf course, clubhouse, and conference center. Proceeds are from gas royalties, excess
reserves, and interest income.
Street Construction Fund – Used to account for the financing and construction of various street infrastructures.
Proceeds are from the sale of general obligation bonds, certificates of obligation, contributions from other
agencies, and accumulated cash reserves.
General Construction Fund – Used to account for bond proceeds and accumulated cash reserves related to
general facility improvements such as fire stations and campus improvements.
Car Rental Tax Capital Projects Fund – Used to account for any ongoing projects or construction projects
funded from this revenue source.
EDC Capital Fund – Used to account for the financing and construction of Euless Development Corporation
approved projects, currently include Parks, Library, and Economic Development. Proceeds are from the sale of
revenue bonds, sales tax collections, and interest earnings.
Redevelopment Fund- Used to account for any land acquisition and revitalization projects designed to enhance
the development of deteriorating areas throughout the community.
Developer Contribution (Escrow) Fund- Used to account for funds received for the purposes of making new and
future improvements to various development areas within the City.
Midtown Development Fund- Used to account for the financing and construction of various street, water,
wastewater, drainage, and other infrastructure improvements in the area generally known as Midtown on the
south side of State Highway 183. This fund will be used to account for proceeds from the sale of certificates of
obligation.
142
CITY OF EULESS
CAPITAL IMPROVEMENT PROGRAM
The City of Euless has developed and produced under separate cover a Capital Improvements
Program. This program is reviewed annually to reflect changing priorities. It provides a framework
for identifying capital requirements, scheduling projects over multiple years, coordinating related
projects, and identifying future fiscal impact. This document details all capital projects that have
been identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4)
requires “A statement proposing any capital expenditures deemed necessary for undertaking
during the next budget year and recommended provisions for financing.” Section 2 (5) further
requires “A list of capital projects which should be undertaken within the five (5) next succeeding
years.” Excerpts from the Capital Improvements Program publication have been summarized in
the Operating Budget document for your convenience.
Formal City Council Adoption of the Capital Improvement Program indicates the City’s
commitment to the plan, but does not in itself authorize expenditures. The necessary funding
mechanisms must be adopted each year to pay for the improvements. Each year, the Capital
Improvement Program includes a thorough review process similar to the operating budget.
A Capital Improvement Program Fund Balance Summary has been provided that reflects all
resources currently available and projected resources for the upcoming budget year. This
summary reflects capital expenditures that were approved during the budget process, lists all
capital projects presented during FY2018-19 for approval, and verifies that resources are currently
available to fund all these projects. As projects are approved by the City Council, they will be
moved from the “Unfunded” section of the Capital Improvement Program to the “Funded” section.
Summaries of Funded and Unfunded Projects have been provided in this section and each
summary contains five major categories including Drainage Projects, Street Projects, Wastewater
Projects, Water Projects, and Other Projects. Unfunded projects have been prioritized into three
categories. Priority A indicates that the project was presented for the FY2018-19 budget.
Priority B indicates that projects will be presented to Council within two to five years. Priority C
indicates that projects will not begin for at least 5 years. For more detail information on capital
projects and their possible impact on operating budgets refer to the Capital Improvements
Program document.
The following table summarizes budgets for Funded Projects. Unfunded Projects have also been
summarized by category and priority.
Funded Projects Unfunded Projects
Priority A Priority B Priority C
Drainage $ 1,967,011 $ -0- $ 300,000 TBD
Street $ 22,811,134 $ 13,398,813 $ 4,075,000 TBD
Wastewater $ 2,784,883 $ 818,853 $ 2,840,707 TBD
Water $ 17,029,657 $ 9,910,000 $ 2,130,000 TBD
Other $ 32,936,576 $ 1,830,320 $ 6,873,684 TBD
$ 25,957,986 $ 16,219,391 TBD
Total Funded $ 77,529,261 Total Unfunded Projects $ 42,177,377
143
Fund Balance Summary - Capital
Estimated FY18 and Budgeted FY19 Capital Improvement Projects
EDC
Developer's Streets Half-Cent General
Escrow CIP CIP CIP
Beg. Working Capital FY18 $2,091,529 $348,930 $2,026,936 $1,299,010
FY18 Estimated Revenues 176,684 9,968,846 1,457,337 280,409
Total Available: 2,268,213 10,317,776 3,484,273 1,579,419
FY18 Estimated Project Expenditures 0 (10,043,660)(3,365,281)(99,785)
Total Expenses:0 (10,043,660) (3,365,281) (99,785)
Estimated Working Capital FY18 $2,268,213 $274,116 $118,992 $1,479,634
FY19 Budgeted Revenues 7,678 16,742,723 2,527,813 839,867
Total Available: 2,275,891 17,016,839 2,646,805 2,319,501
FY19 Project Expenditures 0 (13,473,813) (2,527,813) 0
Total Expenses: 0 (13,473,813)(2,527,813)0
Estimated Working Capital FY19 $2,275,891 $3,543,026 $118,992 $2,319,501
FY19 Projects
Miscellaneous Street Repairs 0 75,000 0 0
FY2019 Street Improvements 0 950,000 0 0
FY2019 Street Reconstruction 0 12,423,813 0 0
Miscellaneous Screening Wall Repair 0 25,000 0 0
Incentives 0 0 25,000 0
Contingency 0 0 32,493 0
Miscellaneous Park Improvements 0 0 90,000 0
Library Construction 0 0 550,000 0
Carr Park Improvements 0 0 1,680,320 0
Texas Star Sports Complex Phase VII Design 0 0 150,000 0
Total FY19 Projects $0 $13,473,813 $2,527,813 $0
144
Fund Balance Summary - Capital
Estimated FY18 and Budgeted FY19 Capital Improvement Projects
Midtown Car Rental
Redevelopment Development Tax TSGC TSSC
CIP CIP CIP CIP CIP
Beg. Working Capital FY18 $115,551 $3,986,197 $2,512,623 $63,197 $79,841
FY18 Estimated Revenues 2,028,893 999,725 1,714,227 225,443 997
Total Available: 2,144,444 4,985,922 4,226,850 288,640 80,838
FY18 Estimated Project Expenditures (2,133,024)(4,985,922)(2,553,177)(247,180)(64,586)
Total Expenses: (2,133,024) (4,985,922) (2,553,177) (247,180) (64,586)
Estimated Working Capital FY18 $11,420 $0 $1,673,673 $41,460 $16,252
FY19 Budgeted Revenues 516,482 0 4,822,732 115,000 0
Total Available: 527,902 0 6,496,405 156,460 16,252
FY19 Project Expenditures (500,000)0 (4,585,000) (115,000)0
Total Expenses: (500,000)0 (4,585,000)(115,000)0
Estimated Working Capital FY19 $27,902 $0 $1,911,405 $41,460 $16,252
FY19 Projects
Redevelopment 500,000 0 0 0 0
ADA/TAS Improvements 0 0 25,000 0 0
Library Construction 0 0 4,560,000 0 0
TSGC Misc. Improvements 0 0 0 115,000 0
Total FY19 Projects $500,000 $0 $4,585,000 $115,000 $0
145
Fund Balance Summary - Capital
Estimated FY18 and Budgeted FY19 Capital Improvement Projects
Water Wastewater
W&WW Impact Impact Drainage
CIP Fee Fee CIP
Beg. Working Capital FY18 $3,563,126 $1,845,425 $621,670 $1,214,320
FY18 Estimated Revenues 4,996,076 695,958 206,506 119,459
Total Available: 8,559,202 2,541,383 828,176 1,333,779
FY18 Estimated Project Expenditures (8,428,974)(373,882)(100,000)(1,292,714)
Total Expenses: (8,428,974) (373,882) (100,000) (1,292,714)
Estimated Working Capital FY18 $130,228 $2,167,501 $728,176 $41,065
FY19 Budgeted Revenues 11,119,186 0 0 80,000
Total Available: 11,249,414 2,167,501 728,176 121,065
FY19 Project Expenditures (11,036,853) (375,418) (100,000) (80,000)
Total Expenses: (11,036,853)(375,418)(100,000)(80,000)
Estimated Working Capital FY19 $212,561 $1,792,083 $628,176 $41,065
FY19 Projects
Wastewater Line Replacement 441,214 0 0 0
Wastewater Line Replacement-CDBG 377,639 0 0 0
Valve Replacement 125,000 0 0 0
Meters/Transponders 158,000 0 0 0
Water and Wastewater Rehab 25,000 0 0 0
Water Line Replacement 635,000 0 0 0
Well Replacement Construction - Fuller/Far North 9,275,000 0 0 0
Water Tank Debt Payment 0 255,674 0 0
Reclaimed Water Line Extension Debt Payment 0 119,744 0 0
TRA Payments 0 0 100,000 0
Miscellaneous Drainage Improvements 0 0 0 80,000
Total FY19 Projects $11,036,853 $375,418 $100,000 $80,000
146
Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContributionsImpact FeesEscrow FundsCar Rental TaxOther EDCTo Be DeterminedDRAINAGE PROJECTSNone CurrentlyA $ - Sub-Total Drainage Priority A-Proposed FY2019 $ - Kynette Drive Storm Drain Installation (20)B $ 300,000 XX Sub-Total Drainage Priority B-Unfunded $ 300,000 Chittam Drive Storm Drain Installation C TBD (1) XX Little Bear Creek Drainage Improvements C TBD XX Sub-Total Drainage Priority C-Unfunded $ - DRAINAGE PROJECTS - TOTAL$ 300,000 STREET PROJECTSFY2019 Street Improvements A $ 950,000 XX FY2019 Street Reconstruction A $ 12,423,813 XX Miscellaneous Screening Wall Repair A $ 25,000 XX Sub-Total Street Priority A-Proposed FY2019 $ 13,398,813 FY2020 Street Improvements (20)B $ 950,000 XX Traffic Signal-Cheek Sparger Road at Heritage Avenue (20)B $ 275,000 $ 50,000 $ 50,000 $ 175,000 FY2021 Street Improvements (21)B $ 950,000 XX FY2022 Street Improvements (22)B $ 950,000 XX FY2023 Street Improvements (23)B $ 950,000 XX Sub-Total Street Priority B-Unfunded $ 4,075,000 Cresthaven Drive Reconstruction C TBD XX E Alexander Lane Reconstruction C TBD XX Ross Avenue Extension C TBD XX Vine Street Reconstruction-SH183 to SH10 C TBD XX Sub-Total Street Priority C-Unfunded$ - STREET PROJECTS - TOTAL$ 17,473,813 WASTEWATER PROJECTSLR: Cedar Hill Estates North A $ 409,903 XX FY2019 44th CDBG LR: Oakwood Terrace Addition Phase III A $ 408,950 $ 31,311 $377,639 Sub-Total Wastewater Priority A-Proposed FY2019 $ 818,853 LR: Cedar Hill Estates South Phase I (20)B $ 389,400 XX FY2020 45th CDBG LR: Oakwood Terrace Addition Phase IV (20)B $ 115,000 XX LR: Cedar Hill Estates South Phase II (21)B $ 446,300 XX FY2021 46th CDBG LR: Midway Park 2nd Addition Phase I (21)B $ 327,000 XX FY2022 47th CDBG LR: Midway Park 2nd Addition Phase II (22)B $ 280,000 XX LR: Midway Park 3rd Addition Phase I (22)B $ 398,800 XX LR: Midway Park 3rd Addition Phase II (22)B $ 348,068 XX LR: Midway Park 2nd Addition Phase III (23)B $ 536,139 XX Sub-Total Wastewater Priority B-Unfunded $ 2,840,707 LR: Midway Park 2nd Addition Phase IV C TBD XX LR: Oakwood Terrace North Phase I C TBD XX Sub-Total Wastewater Priority C-Unfunded$ - WASTEWATER PROJECTS - TOTAL$ 3,659,560 LR = Line Replacement1 Preliminary cost estimate of $1,186,000.PROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY2019 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPE147
Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContributionsImpact FeesEscrow FundsCar Rental TaxOther EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY2019 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEWATER PROJECTSLR: Kynette Drive A $ 635,000 XX Well Replacement Construction-Fuller/Far North A $ 9,275,000 XX Sub-Total Water Priority A-Proposed FY2019 $ 9,910,000 LR: Alexander Lane (20)B $ 440,000 XX LR: Dunaway Drive (21)B $ 450,000 XX LR: Huntington Drive (21)B $ 450,000 XX LR: Bell-Hi Addition Phase I (23)B $ 225,000 XX LR: Dickey Drive (23)B $ 565,000 XX Sub-Total Water Priority B-Unfunded $ 2,130,000 1 Mil Well Replacement C TBD XX LR: Bell-Hi Addition Phase II C TBD XX LR: Midway Park 1st Addition C TBD XX LR: Midway Park 3rd Addition C TBD XX LR: Sagebrush Trail C TBD XX SH360 Water Crossing C TBD XX LR: Sotogrande Boulevard C TBD XX Sub-Total Water Priority C-Unfunded$ - WATER PROJECTS - TOTAL$ 12,040,000 OTHER PROJECTSCarr Park Improvements A $ 1,680,320 XX Texas Star Sports Complex Phase VII Design A $ 150,000 XX Sub-Total Other Priority A-Proposed FY2019 $ 1,830,320 Texas Star Sports Complex Phase VII Construction (20)B $ 3,420,200 XX Kiddie Carr Park Improvements (21)B $ 893,500 $ 393,500 $ 500,000 Wilshire Park Upgrades (22)B $ 1,953,820 $ 1,453,820 $ 500,000 Blessing Branch Park Improvements (23)B $ 365,064 XX Carr Park Trail Connection (23)B $ 241,100 XX Sub-Total Other Priority B-Unfunded $ 6,873,684 Animal Shelter Expansion/RenovationC TBD XX Fire Station #1 C TBD XX Parks Maintenance Building RemodelC TBD XX South Euless Park UpgradesC TBD XX Trail Enhancements Phase I C TBD XX Trail Enhancements Phase IIC TBD XX Trail Enhancements Villages of Bear CreekC TBD XX Trailwood Park ImprovementsC TBD XX Sub-Total Other Priority C-Unfunded$ - OTHER PROJECTS - TOTAL$ 8,704,004 LR = Line Replacement148
CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5/31/17Appropriation/ AmendmentBudget as of 5/31/18Expended as of 5/31/18Remaining FundsRevised Project Cost EstimatesUnfunded/ (Excess Funding) DRAINAGE PROJECTSDR9903Misc. Drainage Improvements 1,017,011$ 100,000$ 1,117,011$ 509,839$ 607,172$ 1,197,011$ 80,000$ DR1101Flooding Mitigation500,000$ -$ 500,000$ 18,334$ 481,666$ 500,000$ -$ DR1201 Misc. Creek Maintenance (min bal $100,000)270,000$ -$ 270,000$ 116,316$ 153,684$ 270,000$ -$ FB9902Fund Balance - Drainage CIP-$ -$ -$ -$ -$ -$ (33,065)$ 1,787,011$ 100,000$ 1,887,011$ 644,489$ 1,242,522$ 1,967,011$ 46,935$ STREET PROJECTSPS1102Glade Parks Improvements 15,369,514$ -$ 15,369,514$ 12,180,334$ 3,189,180$ 15,369,514$ -$ PS1203 Misc. Street Repairs (min bal $150,000)661,000$ 150,000$ 811,000$ 732,586$ 78,414$ 886,000$ 75,000$ PS1601East Harwood Road Extension100,000$ -$ 100,000$ -$ 100,000$ 100,000$ -$ PS1801FY2018 Street Improvements-$ 425,000$ 425,000$ 225,724$ 199,276$ 425,000$ -$ PS1802 FY2018 Street Reconstruction-Fuller Wiser Rd./Bear Creek Pkwy. -$ 6,030,620$ 6,030,620$ -$ 6,030,620$ 6,030,620$ -$ FB9907Fund Balance - Street CIP-$ -$ -$ -$ -$ -$ (189,648)$ 16,130,514$ 6,605,620$ 22,736,134$ 13,138,644$ 9,597,490$ 22,811,134$ (114,648)$ WASTEWATER PROJECTSWW0002 Misc. Wastewater Rehab (min bal $100,000)706,086$ 50,000$ 756,086$ 624,407$ 131,679$ 781,086$ 25,000$ WW0605 TRA Wastewater Payments - Impact 880,000$ 100,000$ 980,000$ 880,000$ 100,000$ 1,080,000$ 100,000$ WW1801 SH183 Phase II Wastewater Relocation -$ 700,672$ 700,672$ -$ 700,672$ 700,672$ -$ WW1802 FY2018 43rd CDBG LR: Oakwood Terrace Addition Phase II -$ 223,125$ 223,125$ -$ 223,125$ 223,125$ -$ FB9911 FB - Wastewater Impact (Restricted) -$ -$ -$ -$ -$ -$ (663,242)$ 1,586,086$ 1,073,797$ 2,659,883$ 1,504,407$ 1,155,476$ 2,784,883$ (538,242)$ WATER PROJECTSWT0001 Misc. Water Rehab (min bal $150,000)853,511$ 100,000$ 953,511$ 793,647$ 159,864$ 953,511$ -$ WT0101 Water Tank Debt Payment-Impact 4,474,226$ 252,188$ 4,726,414$ 4,642,354$ 84,060$ 4,982,088$ 255,674$ WT0104 Well Repairs 1,613,992$ 75,000$ 1,688,992$ 1,560,540$ 128,452$ 1,688,992$ -$ WT0803 Meters/Transponders/Leak Detection (annual transfer $158,000)1,878,671$ 158,000$ 2,036,671$ 1,194,759$ 841,912$ 2,194,671$ 158,000$ WT1403 Reclaimed Water Line Extension Debt Payment-Impact 479,451$ 121,694$ 601,145$ 560,579$ 40,566$ 720,889$ 119,744$ WT1603 Misc. Valve Replacement (min bal $150,000)160,000$ 105,000$ 265,000$ 121,327$ 143,673$ 390,000$ 125,000$ WT1604 Reclaimed Water Line Extension Phase III 544,173$ 3,991,181$ 4,535,354$ 297,131$ 4,238,223$ 4,535,354$ -$ WT1801 SH183 Phase II Water Relocation -$ 780,672$ 780,672$ 22,368$ 758,304$ 780,672$ -$ WT1802 Well Replacement Design-Fuller/Far North -$ 783,480$ 783,480$ 140,343$ 643,137$ 783,480$ -$ FB9910 FB - Water Impact (Restricted) -$ -$ -$ -$ -$ -$ (1,984,678)$ FB9901 FB - Water & Wastewater CIP -$ -$ -$ -$ -$ -$ (95,472)$ 10,004,024$ 6,367,215$ 16,371,239$ 9,333,048$ 7,038,191$ 17,029,657$ (1,421,732)$ Sub-Total Street ProjectsSub-Total Drainage ProjectsSub-Total Wastewater ProjectsSub-Total Water Projects149
CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5/31/17Appropriation/ AmendmentBudget as of 5/31/18Expended as of 5/31/18Remaining FundsRevised Project Cost EstimatesUnfunded/ (Excess Funding) OTHERCM0304 Entry Monument135,782$ -$ 135,782$ 106,227$ 29,555$ 135,782$ -$ CM0804 Redevelopment 1,661,947$ 2,034,055$ 3,696,002$ 1,876,711$ 1,819,291$ 4,196,002$ 500,000$ CM1701 Municipal Plaza Improvements Phase II266,733$ -$ 266,733$ 61,555$ 205,178$ 266,733$ -$ DV9901 EDC Incentive Funds575,854$ 800,000$ 1,375,854$ 1,351,148$ 24,706$ 1,400,854$ 25,000$ ED1002 EDC Contingency250,000$ (32,493)$ 217,507$ -$ 217,507$ 250,000$ 32,493$ ED1601 Midtown Development16,417,980$ -$ 16,417,980$ 13,988,603$ 2,429,377$ 16,417,980$ -$ FM1201 ADA/TAS Facility Improvements (min bal $75,000)115,000$ -$ 115,000$ 43,630$ 71,370$ 140,000$ 25,000$ FM1708 Library Remodel 147,630$ 1,977,370$ 2,125,000$ 194,545$ 1,930,455$ 7,235,000$ 5,110,000$ (1)GC1801 TSGC Misc. Improvements (min bal $150,000)-$ 247,180$ 247,180$ 15,895$ 231,285$ 362,180$ 115,000$ PR0720 Misc. Park Improvements (min bal $100,000)745,500$ 50,000$ 795,500$ 735,190$ 60,310$ 885,500$ 90,000$ PR0804 Park Irrigation 250,000$ -$ 250,000$ 160,760$ 89,240$ 250,000$ -$ PR1401 Glade Parks Trail Connection 1,396,545$ -$ 1,396,545$ 1,144,536$ 252,009$ 1,396,545$ -$ FB9906 FB-EDC CIP-$ -$ -$ -$ -$ -$ (97,739)$ FB9908 FB-Texas Star Sports Complex CIP -$ -$ -$ -$ -$ -$ (16,101)$ FB9909 FB-General CIP -$ -$ -$ -$ -$ -$ (216,225)$ FB9913 FB-Car Rental CIP -$ -$ -$ -$ -$ -$ (273,878)$ FB9916 FB-TSGC CIP-$ -$ -$ -$ -$ -$ (6,366)$ FB9918 FB-Car Rental CIP Restricted -$ -$ -$ -$ -$ -$ (1,595,100)$ 21,962,971$ 5,076,112$ 27,039,083$ 19,678,800$ 7,360,283$ 32,936,576$ 3,692,084$ 51,470,606$ 19,222,744$ 70,693,350$ 44,299,388$ 26,393,962$ 77,529,261$ 1,664,397$ 1 The funds will be transferred upon award of construction contract.TOTAL FUNDED PROJECTSSub-Total Other Projects150
151
Debt
152
2,454,909$ 1,547,774$ 1,547,774$ 1,755,981$
REVENUES
Property Taxes 3,496,672$ 3,902,318$ 3,955,671$ 3,604,556$
Gross Receipts Tax -$ -$ -$ -$
General Sales Tax -$ -$ -$ -$
Selective Sales Tax -$ -$ -$ -$
Fines/Fees/Penalties 18,792$ 20,000$ 10,893$ 15,000$
Licenses & Permits -$ -$ -$ -$
Interest Income 83,910$ 41,420$ 82,054$ 83,400$
Intergovernmental Revenue -$ -$ -$ -$
Charges for Service -$ -$ -$ -$
Miscellaneous/Rental Income 548,800$ 495,000$ 553,200$ 495,000$
Insurance/Risk/Other Financing Sources -$ 26,967$ 169,085$ -$
Revenues before Transfers 4,148,174$ 4,485,705$ 4,770,903$ 4,197,956$
Transfers from Other Funds 3,094,627$ 3,956,405$ 3,580,463$ 4,799,928$
TOTAL REVENUES 7,242,801$ 8,442,110$ 8,351,366$ 8,997,884$
TOTAL RESOURCES 9,697,710$ 9,989,884$ 9,899,140$ 10,753,865$
EXPENDITURES
Personal Services -$ -$ -$ -$
Professional/Technical Services -$ -$ -$ -$
Contractual Services -$ -$ -$ -$
Utilities -$ -$ -$ -$
Maintenance -$ -$ -$ -$
Other Services/Contingencies -$ -$ -$ -$
Insurance -$ -$ -$ -$
General & Administrative -$ -$ -$ -$
Rebates/Incentives -$ -$ -$ -$
Supplies -$ -$ -$ -$
Capital Purchases (Equipment)-$ -$ -$ -$
Debt Service/Bank Charges 6,899,936$ 8,183,229$ 8,143,159$ 9,067,231$
Expenditures before Transfers 6,899,936$ 8,183,229$ 8,143,159$ 9,067,231$
Transfers to Other Funds 1,250,000$ -$ -$ -$
TOTAL EXPENDITURES 8,149,936$ 8,183,229$ 8,143,159$ 9,067,231$
ENDING FUND BALANCE 1,547,774$ 1,806,655$ 1,755,981$ 1,686,634$
BUDGET
FY2018-19
The decline in fund balance if FY2019 is a planned drawdown of excess reserves above recommended reserve
levels in lieu of increasing tax rates.
ACTUAL
FY2016-17
BUDGET
FY2017-18
ESTIMATED
FY2017-18 DEBT FUND SUMMARY
BEGINNING FUND BALANCE
153
6,224,672$ 6,966,584$ 6,966,584$ 8,529,520$
REVENUES
Property Taxes -$ -$ -$ -$
Gross Receipts Tax -$ -$ -$ -$
General Sales Tax -$ -$ -$ -$
Selective Sales Tax -$ -$ -$ -$
Fines/Fees/Penalties -$ -$ -$ -$
Licenses & Permits -$ -$ -$ -$
Interest Income 24,609$ 7,650$ 37,250$ 44,450$
Intergovernmental Revenue -$ -$ -$ -$
Charges for Service -$ -$ -$ -$
Miscellaneous/Rental Income 1,180,898$ 698,472$ 2,028,880$ 236,000$
Insurance/Risk/Other Financing Sources -$ -$ -$ -$
Revenues before Transfers 1,205,507$ 706,122$ 2,066,130$ 280,450$
Transfers from Other Funds -$ 607,500$ 41,015$ 1,018,880$
TOTAL REVENUES 1,205,507$ 1,313,622$ 2,107,145$ 1,299,330$
TOTAL RESOURCES 7,430,179$ 8,280,206$ 9,073,729$ 9,828,850$
EXPENDITURES
Personal Services -$ -$ -$ -$
Professional/Technical Services -$ -$ -$ -$
Contractual Services -$ -$ -$ -$
Utilities -$ -$ -$ -$
Maintenance -$ -$ -$ -$
Other Services/Contingencies -$ -$ -$ -$
Insurance -$ -$ -$ -$
General & Administrative -$ -$ -$ -$
Rebates/Incentives -$ -$ -$ -$
Supplies -$ -$ -$ -$
Capital Purchases (Equipment)-$ -$ -$ -$
Debt Service/Bank Charges -$ -$ -$ -$
Expenditures before Transfers -$ -$ -$ -$
Transfers to Other Funds 463,595$ 733,194$ 544,209$ 1,043,131$
TOTAL EXPENDITURES 463,595$ 733,194$ 544,209$ 1,043,131$
ENDING FUND BALANCE 6,966,584$ 7,547,012$ 8,529,520$ 8,785,719$
Proposed FY2019 increase in fund balance is due to expected additional reserve requirements for planned debt
issuances.
BUDGET
FY2018-19
ACTUAL
FY2016-17
BUDGET
FY2017-18
ESTIMATED
FY2017-18
BEGINNING FUND BALANCE
RESERVE FUND SUMMARY
154
INTRODUCTION TO DEBT
General Obligation: The existing debt obligation and individual issues are presented in this section with
graphical representations as well.
Existing debt level reflects twenty-three years of remaining payments with additional debt capacity as
the structure begins to decline after 2019 with significant drops in 2020, 2021, and 2022 and falls again
in 2025. The final debt service payment lies in fiscal year 2041.
This debt structure also represents the following ratios:
Debt to Current Debt
Debt per Capita: Tax Base: to Revenue:
City - $879 0.86% 10%
General obligation ratios are favorable. Low debts to tax base ratios reveal the City’s goal of not
burdening the citizens with excessive debt.
The portion of the tax rate that is dedicated for existing debt levels is approximately 19.63%, which is a
fiscally sound level.
The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Euless’ adopted rate of
$0.4625 falls well below this limit.
Euless’ financial policies address debt management. Excerpts from that section include the following:
Long-term debt will not be used for operating purposes, and the life of the bonds will not exceed
the useful life of the projects financed.
Full disclosure of operations will be made to the bond rating agencies. The City staff, with the
assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and
presentation to the rating agencies.
The debt burden should be within the norm of comparable cities. Specifically, maintenance of
capacity not to exceed the median per capita and per assessed valuation will be monitored.
The City will issue bonds with an average life of twenty (20) years or less in order to reduce net
interest cost and maintain future flexibility by paying off debt earlier. The issuance should
contribute to an overall curve that is relatively flat.
Future debt issues will be considered within the parameters of the City’s financial policies, ratios,
supporting revenues, and political climate.
Revenue: The City’s revenue bonds are comprised of Water and Wastewater, and Sales Tax.
Water and Wastewater
The existing debt structure represents twenty years of remaining payments with a decline in 2021. The
final payment lies in 2038.
Current Revenue Bond Coverage for Water and Wastewater Bonds is 5.43 (see Table 12 of
September 30, 2017 CAFR).
155
Sales Tax
The City approved an additional sales tax of a half-cent under the 4b Economic Development
legislation. The purpose of the sales tax is to fund library projects, parks projects, and economic
development. The final payment on these bonds is scheduled for 2019.
Current coverage ratio is 131 times, as calculated below:
Gross Sales Tax Receipts $5,316,453 131
Avg. Annual Debt outstanding $40,572
Euless’ financial policies also address revenue issues in the debt management section. Excerpts from
that section include the following:
When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues.
The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund.
The City will maintain two coverage ratios: 1.50 for revenue bonds “technical average” and
1.25 for all indebtedness “practical coverage”. The City will issue new debt for an Enterprise
only after an “additional bonds” test has been applied.
The City will issue bonds with an average life of twenty (20) years or less in order to reduce net
interest cost and maintain future flexibility by paying off debt earlier. The issuance should
contribute to an overall curve that is relatively flat.
Bond Rating History
RATING AGENCY TYPE DATES RATING
Standard & Poor’s G.O. 02/09 to present
6/04 to 02/09
4/84 to 6/04
4/84
AA
AA-
A+
A to A+
WW & SS
Revenue
05/12 to present
9/08 to 05/12
6/04 to 9/08
6/87 to 6/04
AA+
AA
A+
A
4/83 to 6/87
Prior to 4/83
A-
BBB+
Moody’s G.O. *04/10 to present
5/85 to 04/10
Prior to 5/85
Aa2
A1
A
WW & SS Revenue *04/10 to present
6/04 to 04/10
6/99 to 6/04
1983 to 1999
Aa2
A1
A2
A
*Moody’s recalibrated its rating designations in April of 2010.
156
GENERAL & CERTIFICATES WATER &SALES TAX
YEAR OF OBLIGATION GOLF WASTEWATER STAR CENTER ½ CENT REQUIREMENTS
2019 $5,712,030 $588,600 $1,106,112 $708,390 $40,572 $8,155,704
2020 $4,904,413 $589,125 $1,104,649 $708,863 $0 $7,307,049
2021 $3,967,188 $594,125 $833,849 $712,495 $0 $6,107,656
2022 $3,070,013 $591,275 $826,923 $710,020 $0 $5,198,231
2023 $3,071,938 $590,444 $834,074 $706,020 $0 $5,202,475
2024 $3,060,603 $588,738 $830,076 $708,740 $0 $5,188,157
2025 $2,520,769 $591,072 $690,103 $715,140 $0 $4,517,084
2026 $2,519,594 $587,419 $687,046 $0 $0 $3,794,059
2027 $2,526,419 $592,678 $693,248 $0 $0 $3,812,344
2028 $2,525,763 $0 $688,129 $0 $0 $3,213,891
2029 $2,528,075 $0 $692,353 $0 $0 $3,220,428
2030 $2,525,376 $0 $695,803 $0 $0 $3,221,179
2031 $2,287,978 $0 $693,030 $0 $0 $2,981,008
2032 $2,288,259 $0 $699,622 $0 $0 $2,987,881
2033 $2,291,266 $0 $695,471 $0 $0 $2,986,736
2034 $2,292,113 $0 $565,707 $0 $0 $2,857,819
2035 $1,865,472 $0 $571,462 $0 $0 $2,436,934
2036 $1,638,156 $0 $156,748 $0 $0 $1,794,904
2037 $1,641,813 $0 $159,588 $0 $0 $1,801,401
2038 $1,638,463 $0 $157,310 $0 $0 $1,795,772
2039 $999,625 $0 $0 $0 $0 $999,625
2040 $999,725 $0 $0 $0 $0 $999,725
2041 $589,425 $0 $0 $0 $0 $589,425
TOTAL $57,464,472 $5,313,475 $13,381,299 $4,969,668 $40,572 $81,169,486
ANNUAL DEBT SERVICE
TOTAL GENERAL OBLIGATION AND REVENUE DEBT
TOTAL ANNUAL DEBT SERVICE REQUIREMENTS
SUMMARY OF TOTAL GENERAL OBLIGATION AND REVENUE DEBT
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
2019 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041
FISCAL YEAR
SALES TAX 1/2 CENT
GOLF
STAR CENTER
WATER & WASTEWATER
G.O.'S AND C.O.'S
157
U.S. BANK, DALLAS, TX
84525
YEAR INTEREST PRINCIPAL REQUIREMENTS
2019 $1,528,182 $4,183,848 $5,712,030
2020 $1,284,413 $3,620,000 $4,904,413
2021 $1,172,188 $2,795,000 $3,967,188
2022 $1,070,013 $2,000,000 $3,070,013
2023 $996,938 $2,075,000 $3,071,938
2024 $915,603 $2,145,000 $3,060,603
2025 $855,769 $1,665,000 $2,520,769
2026 $799,594 $1,720,000 $2,519,594
2027 $741,419 $1,785,000 $2,526,419
2028 $680,763 $1,845,000 $2,525,763
2029 $618,075 $1,910,000 $2,528,075
2030 $555,376 $1,970,000 $2,525,376
2031 $492,978 $1,795,000 $2,287,978
2032 $438,259 $1,850,000 $2,288,259
2033 $381,266 $1,910,000 $2,291,266
2034 $322,113 $1,970,000 $2,292,113
2035 $260,472 $1,605,000 $1,865,472
2036 $213,156 $1,425,000 $1,638,156
2037 $166,813 $1,475,000 $1,641,813
2038 $118,463 $1,520,000 $1,638,463
2039 $79,625 $920,000 $999,625
2040 $49,725 $950,000 $999,725
2041 $9,425 $580,000 $589,425
TOTAL $13,750,623 $43,713,848 $57,464,472
Total General Obligation Debt
Composition of Debt Service
DEBT SERVICE REQUIREMENTS
SUMMARY OF GENERAL OBLIGATION DEBT
$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
$5,500,000
$6,000,000
2019 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041
Fiscal Year
Interest Principal
158
U.S. BANK, DALLAS, TX
84525
YEAR INTEREST PRINCIPAL REQUIREMENTS
2019 $667,401 $3,158,848 $3,826,249
2020 $463,331 $2,550,000 $3,013,331
2021 $387,281 $1,695,000 $2,082,281
2022 $322,431 $865,000 $1,187,431
2023 $293,581 $890,000 $1,183,581
2024 $264,172 $920,000 $1,184,172
2025 $240,113 $400,000 $640,113
2026 $223,813 $415,000 $638,813
2027 $206,813 $435,000 $641,813
2028 $189,113 $450,000 $639,113
2029 $170,713 $470,000 $640,713
2030 $154,039 $485,000 $639,039
2031 $139,263 $500,000 $639,263
2032 $123,716 $515,000 $638,716
2033 $107,309 $535,000 $642,309
2034 $90,013 $550,000 $640,013
2035 $71,813 $570,000 $641,813
2036 $52,594 $590,000 $642,594
2037 $32,344 $610,000 $642,344
2038 $11,025 $630,000 $641,025
TOTAL $4,210,874 $17,233,848 $21,444,722
Tax-Supported General Obligation Debt
Composition of Debt Service
DEBT SERVICE REQUIREMENTS
SUMMARY OF TAX-SUPPORTED GENERAL OBLIGATION DEBT
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2019 2021 2023 2025 2027 2029 2031 2033 2035 2037
Fiscal Year
Interest Principal
159
DATED:January 15, 2011
ORIGINAL AMOUNT: $6,575,000
PAYING AGENT: U.S. BANK
N/A
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS
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 $98,050 $98,050 $2,460,000 $2,656,100
OPTION DATE:
INTEREST
Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt
service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct
obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed
by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2011
INTEREST RATES:BOND YEARS 2013-2014 @ 2.000%, 2015-2016 @ 3.000%, 2017-2019 @
3.500%, 2020-2021 @ 4.000%
160
DATED:December 1, 2011
ORIGINAL AMOUNT: $5,955,000
PAYING AGENT: U.S. BANK
February 15, 2021
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS
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 $184,206 $132,097 $2,965,000 $3,281,303
OPTION DATE:
INTEREST
Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt
service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations
of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2012
INTEREST RATES:BOND YEARS 2012-2016 @ 2.000%, 2017-2019 @ 3.000%, 2020-2022 @ 4.000%,
2023 @ 3.000% and 2024 @ 3.125%
161
DATED:
ORIGINAL AMOUNT: $5,685,000
PAYING AGENT: U.S. BANK
OPTION DATE: N/A
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS
2019 3.000% $27,150 $13,800 $890,000 $930,950
2020 3.000% $13,800 $0 $920,000 $933,800
TOTAL $40,950 $13,800 $1,810,000 $1,864,750
INTEREST
Proceeds from the sale of the Bonds will be used to (i) refund a portion of the City's currently refundable outstanding debt (the
"Refunded Obligations"), in order to lower the overall debt service requirements of the City and (ii) payment of costs associated with
the issuance of the Bonds (see "Plan of Financing - Refunded Obligations" for more detail and Schedule I for a detailed description of
the Refunded Obligations). These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all
taxable property within the City, within the limits prescribed by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:GENERAL OBLIGATION REFUNDING BONDS, SERIES 2014
INTEREST RATES: BOND YEARS 2016-2020 @ 3.00%
October 15, 2014
162
DATED:
ORIGINAL AMOUNT: $1,280,000
PAYING AGENT: FROST BANK
OPTION DATE: N/A
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS
2019 1.160% $2,523 $2,523 $435,000 $440,046
TOTAL $2,523 $2,523 $435,000 $440,046
INTEREST
Proceeds from the sale of the Notes will be used to (i) purchase equipment for the fire department and (ii) payment of costs associated
with the issuance of the Notes. These Notes are direct obligations of the City payable from a continuing ad valorem tax levied on all
taxable property within the City, within the limits prescribed by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:TAX ANTICIPATION NOTES, SERIES 2016
August 30, 2016
INTEREST RATES: BOND YEARS 2017-2019 @ 1.16%
163
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DATED:
ORIGINAL AMOUNT: $275,000
PAYING AGENT:DE LAGE LANDEN PUBLIC FINANCE LLC
OPTION DATE:N/A
IRS PRINCIPAL TOTAL
YEAR INTEREST DECEMBER 15 DECEMBER 15 REQUIREMENTS
2019 8.024% $7,818 $83,848 $91,667
TOTAL $7,818 $83,848 $91,667
INTEREST
Proceeds from the sale of the Notes will be used to purchase equipment for the City. The Lease is a direct obligation of the City
payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law.
DESCRIPTION:CISCO CAPITAL LEASE, SERIES 2016
October 31, 2016
INTEREST RATES:* 0% INTEREST RATE; 8.024% Yield for Internal Revenue Purposes
164
DATED:
ORIGINAL AMOUNT: $625,000
PAYING AGENT: FIRST NATIONAL BANK OF TEXAS
OPTION DATE: N/A
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS
2019 1.170% $1,755 $1,755 $300,000 $303,510
TOTAL $1,755 $1,755 $300,000 $303,510
INTEREST
Proceeds from the sale of the Notes will be used to (i) purchase equipment for the City and (ii) payment of costs associated with the
issuance of the Notes. These Notes are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable
property within the City, within the limits prescribed by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:TAX ANTICIPATION NOTES, SERIES 2017
September 12, 2017
INTEREST RATES: BOND YEARS 2018-2019 @ 1.17%
165
DATED:
ORIGINAL AMOUNT: $9,180,000
PAYING AGENT: U.S. BANK
OPTION DATE: February 15, 2028
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS
2019 4.000% $265,051 $153,056 $220,000 $638,108
2020 3.000% $153,056 $147,956 $340,000 $641,013
2021 3.000% $147,956 $142,706 $350,000 $640,663
2022 3.000% $142,706 $137,306 $360,000 $640,013
2023 3.000% $137,306 $131,756 $370,000 $639,063
2024 4.000% $131,756 $124,056 $385,000 $640,813
2025 4.000% $124,056 $116,056 $400,000 $640,113
2026 4.000% $116,056 $107,756 $415,000 $638,813
2027 4.000% $107,756 $99,056 $435,000 $641,813
2028 4.000% $99,056 $90,056 $450,000 $639,113
2029 4.000% $90,056 $80,656 $470,000 $640,713
2030 3.000% $80,656 $73,382 $485,000 $639,039
2031 3.000% $73,381 $65,881 $500,000 $639,263
2032 3.125% $65,881 $57,834 $515,000 $638,716
2033 3.125% $57,834 $49,475 $535,000 $642,309
2034 3.250% $49,475 $40,538 $550,000 $640,013
2035 3.250% $40,538 $31,275 $570,000 $641,813
2036 3.375% $31,275 $21,319 $590,000 $642,594
2037 3.375% $21,319 $11,025 $610,000 $642,344
2038 3.500% $11,025 $0 $630,000 $641,025
TOTAL $1,946,198 $1,681,148 $9,180,000 $12,807,346
A portion of the debt service is being repaid from other sources.
INTEREST
Proceeds from the sale of the Certificates will be used for (i) the construction of public works, to wit: (a) constructing, renovating,
enlarging, equipping and improving various streets, roads, bridges, overpasses, alleyways, thoroughfares, sidewalks, pathways and
related municipal facilities within the City, including lane markings, signage, street, drainage, curbs, gutters, ADA accessibility, traffic
signals, lighting and landscaping related thereto and the acquisition of necessary rights-of-way and land in connection therewith; (b)
constructing, renovating, enlarging, equipping, and improving water and wastewater facilities for the City and the acquisition of
necessary rights-of-way and land in connection therewith; and (c) renovating, improving and equipping existing City buildings and
facilities for police, fire and other City departments, including HVAC system and lighting improvements, and (ii) professional services
rendered in relation to such projects and the financing thereof.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE
CERTIFICATES OF OBLIGATION, SERIES 2018
March 1, 2018
INTEREST RATES:
BOND YEARS 2019 @ 4.00%, 2020-2023 @ 3.00%, 2024-2029 @ 4.00%, 2030-
2031 @ 3.00%, 2032-2033 @ 3.125%, 2034-2035 @ 3.250%, 2036-2037 @
3.3375% and 2038 @ 3.50%
166
U.S. BANK, DALLAS, TX
84525
YEAR INTEREST PRINCIPAL REQUIREMENTS
2019 $860,781 $1,025,000 $1,885,781
2020 $821,081 $1,070,000 $1,891,081
2021 $784,906 $1,100,000 $1,884,906
2022 $747,581 $1,135,000 $1,882,581
2023 $703,356 $1,185,000 $1,888,356
2024 $651,431 $1,225,000 $1,876,431
2025 $615,656 $1,265,000 $1,880,656
2026 $575,781 $1,305,000 $1,880,781
2027 $534,606 $1,350,000 $1,884,606
2028 $491,650 $1,395,000 $1,886,650
2029 $447,363 $1,440,000 $1,887,363
2030 $401,338 $1,485,000 $1,886,338
2031 $353,716 $1,295,000 $1,648,716
2032 $314,544 $1,335,000 $1,649,544
2033 $273,956 $1,375,000 $1,648,956
2034 $232,100 $1,420,000 $1,652,100
2035 $188,659 $1,035,000 $1,223,659
2036 $160,563 $835,000 $995,563
2037 $134,469 $865,000 $999,469
2038 $107,438 $890,000 $997,438
2039 $79,625 $920,000 $999,625
2040 $49,725 $950,000 $999,725
2041 $9,425 $580,000 $589,425
TOTAL $9,539,750 $26,480,000 $36,019,750
TIRZ - Tax Increment Reinvestment Zone
PID - Public Improvement District
TIRZ/PID-Supported General Obligation Debt
Composition of Debt Service
DEBT SERVICE REQUIREMENTS
SUMMARY OF TIRZ/PID-SUPPORTED GENERAL OBLIGATION DEBT
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
2019 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041
Fiscal Year
Interest Principal
167
DATED:January 15, 2011
ORIGINAL AMOUNT: $180,130
PAYING AGENT: U.S. BANK
August 15, 2021
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS
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 $18,450 $18,450 $130,000 $166,900
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
INTEREST RATES:BOND YEARS 2011-2018 @ 3.000%, 2019-2026 @ 4.000%, 2027-2028 @ 4.125%,
2029-2030 @ 4.250%
168
DATED:January 15, 2011
ORIGINAL AMOUNT: $2,854,870
PAYING AGENT: U.S. BANK
August 15, 2021
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS
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 $301,191 $301,191 $2,100,000 $2,702,381
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
169
DATED:October 15, 2014
ORIGINAL AMOUNT: $5,715,000
PAYING AGENT: U.S. BANK
August 15, 2024
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS
2019 5.000% $92,325 $92,325 $240,000 $424,650
2020 5.000% $86,325 $86,325 $255,000 $427,650
2021 5.000% $79,950 $79,950 $265,000 $424,900
2022 5.000% $73,325 $73,325 $280,000 $426,650
2023 5.000% $66,325 $66,325 $295,000 $427,650
2024 3.000% $58,950 $58,950 $305,000 $422,900
2025 3.000% $54,375 $54,375 $315,000 $423,750
2026 3.000% $49,650 $49,650 $325,000 $424,300
2027 3.000% $44,775 $44,775 $335,000 $424,550
2028 3.000% $39,750 $39,750 $345,000 $424,500
2029 3.000% $34,575 $34,575 $355,000 $424,150
2030 3.000% $29,250 $29,250 $365,000 $423,500
2031 3.000% $23,775 $23,775 $380,000 $427,550
2032 3.000% $18,075 $18,075 $390,000 $426,150
2033 3.000% $12,225 $12,225 $400,000 $424,450
2034 3.000% $6,225 $6,225 $415,000 $427,450
TOTAL $769,875 $769,875 $5,265,000 $6,804,750
OPTION DATE:
INTEREST
Proceeds from the sale of the Bonds will be used for (i) street improvements, including drainage, landscaping,
curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the
acquisition of land and rights-of-way therefor, and (ii) professional services rendered in relation to such projects and
the financing thereof. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied
on all taxable property within the City, within the limits prescribed by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:
TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE)
REVENUE CERTIFICATES OF OBLIGATION, SERIES 2014 (GLADE
PARKS)
INTEREST RATES: BOND YEARS 2017-2023 @5.000%, 2024-2034 @ 3.000%
170
DATED:October 27, 2015
ORIGINAL AMOUNT: $3,030,000
PAYING AGENT: U.S. BANK
February 15, 2026
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS
2019 5.000% $53,125 $50,125 $120,000 $223,250
2020 5.000% $50,125 $46,875 $130,000 $227,000
2021 5.000% $46,875 $43,500 $135,000 $225,375
2022 5.000% $43,500 $40,000 $140,000 $223,500
2023 5.000% $40,000 $36,375 $145,000 $221,375
2024 5.000% $36,375 $32,625 $150,000 $219,000
2025 3.000% $32,625 $30,225 $160,000 $222,850
2026 3.000% $30,225 $27,750 $165,000 $222,975
2027 3.000% $27,750 $25,200 $170,000 $222,950
2028 3.000% $25,200 $22,500 $180,000 $227,700
2029 3.000% $22,500 $19,725 $185,000 $227,225
2030 3.000% $19,725 $16,875 $190,000 $226,600
2031 3.125% $16,875 $13,828 $195,000 $225,703
2032 3.125% $13,828 $10,703 $200,000 $224,531
2033 3.250% $10,703 $7,291 $210,000 $227,994
2034 3.500% $7,291 $3,797 $215,000 $226,088
2035 3.375% $3,797 $0 $225,000 $228,797
TOTAL $480,519 $427,394 $2,915,000 $3,822,913
OPTION DATE:
INTEREST
Proceeds from the sale of the Certificates will be used for (i) street improvements, including drainage, landscaping,
curbs, gutters, sidewalks, entryways, signage, lighting and traffic signalization incident thereto and the acquisition of
land and rights-of-way therefor and (ii) professional services rendered in relation to such projects and the financing
thereof.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:
TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE)
REVENUE CERTIFICATES OF OBLIGATION, SERIES 2015 (GLADE
PARKS PHASE 3)
INTEREST RATES: BOND YEARS 2016-2035 @3.000% - 5.000%
171
DATED:January 12, 2016
ORIGINAL AMOUNT: $16,450,000
PAYING AGENT: U.S. BANK
August 15, 2026
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS
2019 3.000% $241,019 $241,019 $515,000 $997,037
2020 2.000% $233,294 $233,294 $530,000 $996,588
2021 2.000% $227,994 $227,994 $540,000 $995,988
2022 3.000% $222,594 $222,594 $550,000 $995,188
2023 4.000% $214,344 $214,344 $570,000 $998,688
2024 2.250% $202,944 $202,944 $590,000 $995,888
2025 3.000% $196,306 $196,306 $605,000 $997,613
2026 3.000% $187,231 $187,231 $620,000 $994,463
2027 3.000% $177,931 $177,931 $640,000 $995,863
2028 3.000% $168,331 $168,331 $660,000 $996,663
2029 3.000% $158,431 $158,431 $680,000 $996,863
2030 3.000% $148,231 $148,231 $700,000 $996,463
2031 3.000% $137,731 $137,731 $720,000 $995,463
2032 3.000% $126,931 $126,931 $745,000 $998,863
2033 3.000% $115,756 $115,756 $765,000 $996,513
2034 3.000% $104,281 $104,281 $790,000 $998,563
2035 3.000% $92,431 $92,431 $810,000 $994,863
2036 3.125% $80,281 $80,281 $835,000 $995,563
2037 3.125% $67,234 $67,234 $865,000 $999,469
2038 3.125% $53,719 $53,719 $890,000 $997,438
2039 3.250% $39,813 $39,813 $920,000 $999,625
2040 3.250% $24,863 $24,863 $950,000 $999,725
2041* 3.250% $9,425 $0 $580,000 $589,425
TOTAL $3,231,116 $3,221,690 $16,070,000 $22,522,806
* In 2041, Prinicipal payment and final maturity is February 15, 2041.
OPTION DATE:
INTEREST
Proceeds from the sale of the Certificates will be used for (i) public infrastructure including demolishing dangerous
structures, streets, street improvements, water and wastewater, drainage, curbs, gutters, sidewalks, entryways,
signage, lighting, traffic signalization and other public improvements thereto and the acquisition of land and rights-of-
way therefor and (ii) professional services rendered in relation to such projects and the financing thereof.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:
TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE)
REVENUE CERTIFICATES OF OBLIGATION, SERIES 2016
(MIDTOWN DEVELOPMENT)
INTEREST RATES: BOND YEARS 2016-2041 @2.000% - 4.000%
172
YEAR INTEREST PRINCIPAL REQUIREMENTS
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 $744,668 $4,225,000 $4,969,668
G.O. - General Obligation
Taxable (Self Supporting) G.O. Debt
Composition of Debt Service
DEBT SERVICE REQUIREMENTS
SUMMARY OF TAXABLE (SELF SUPPORTING) G.O. DEBT
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
2019 2021 2023 2025
Fiscal Year
Interest Principal
173
DATED:AUGUST 15, 2010
ORIGINAL AMOUNT: $8,110,000
PAYING AGENT: U.S. BANK
August 1, 2021
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS
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 $372,334 $372,334 $4,225,000 $4,969,668
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:TAXABLE GENERAL OBLIGATION REFUNDING BONDS SERIES 2010
Proceeds from the sale of the Certificates were used to purchase a community ice skating recreation facility and to
pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the
City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all
taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000)
of the Net revenues of the City's combined Waterworks and Sewer System as provided in the Ordinance. The
facility is operated by the Dallas Stars; rental payments received from the operator are used to fund this self-
supporting debt.
INTEREST RATES: 2011 - 2025, RATES VARY FROM .680% TO 4.400%
OPTION DATE:
INTEREST
174
YEAR INTEREST PRINCIPAL REQUIREMENTS
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 $543,475 $4,770,000 $5,313,475
G.O. - General Obligation
C.O. - Certificates of Obligation
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 G.O. Refunding Debt
Composition of Debt Service
DEBT SERVICE REQUIREMENTS
SUMMARY OF GOLF G.O. REFUNDING DEBT
$0
$200,000
$400,000
$600,000
$800,000
2019 2021 2023 2025 2027
Fiscal Year
PRINCIPAL INTEREST
175
DATED:November 1, 2012
ORIGINAL AMOUNT: $7,185,000
PAYING AGENT: U.S. BANK
FEBRUARY 15, 2022
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS
2019 3.000% $60,363 $53,238 $475,000 $588,600
2020 3.000% $53,238 $45,888 $490,000 $589,125
2021 3.000% $45,888 $38,238 $510,000 $594,125
2022 2.000% $38,238 $33,038 $520,000 $591,275
2023 2.125% $33,038 $27,406 $530,000 $590,444
2024 2.250% $27,406 $21,331 $540,000 $588,738
2025 2.375% $21,331 $14,741 $555,000 $591,072
2026 2.500% $14,741 $7,678 $565,000 $587,419
2027 2.625% $7,678 $0 $585,000 $592,678
TOTAL $301,919 $241,556 $4,770,000 $5,313,475
AVERAGE ANNUAL DEBT OUTSTANDING $590,386
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
176
YEAR INTEREST PRINCIPAL REQUIREMENTS
2019 $191,112 $915,000 $1,106,112
2020 $174,649 $930,000 $1,104,649
2021 $163,849 $670,000 $833,849
2022 $156,923 $670,000 $826,923
2023 $149,074 $685,000 $834,074
2024 $140,076 $690,000 $830,076
2025 $130,103 $560,000 $690,103
2026 $122,046 $565,000 $687,046
2027 $113,248 $580,000 $693,248
2028 $103,129 $585,000 $688,129
2029 $92,353 $600,000 $692,353
2030 $80,803 $615,000 $695,803
2031 $68,030 $625,000 $693,030
2032 $54,622 $645,000 $699,622
2033 $40,471 $655,000 $695,471
2034 $25,707 $540,000 $565,707
2035 $16,462 $555,000 $571,462
2036 $6,748 $150,000 $156,748
2037 $4,588 $155,000 $159,588
2038 $2,310 $155,000 $157,310
TOTAL $1,836,299 $11,545,000 $13,381,299
AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $669,065
DEBT SERVICE REQUIREMENTS
SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE DEBT
Water & Wastewater Revenue Debt
Composition of Debt Service
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
2019 2021 2023 2025 2027 2029 2031 2033 2035 2037
Fiscal Year
PRINCIPAL INTEREST
177
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
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 $36,489 $36,489 $1,315,000 $1,387,978
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.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS,
SERIES 2012
INTEREST RATES: BOND YEAR 2012-2024 @ 2.030%
178
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
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 $258,328 $258,328 $1,280,000 $1,796,656
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
179
DESCRIPTION:
DATED:* June 15, 2015
ORIGINAL AMOUNT:$4,685,000
PAYING AGENT:Texas Water Development Board
OPTION DATE:N/A
PRINCIPAL TOTAL
YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS
2019 0.110%$27,346 $27,346 $220,000 $274,693
2020 0.350%$27,225 $27,225 $220,000 $274,451
2021 0.590%$26,840 $26,840 $220,000 $273,681
2022 0.800%$26,191 $26,191 $220,000 $272,383
2023 0.960%$25,311 $25,311 $220,000 $270,623
2024 1.120%$24,255 $24,255 $225,000 $273,511
2025 1.250%$22,995 $22,995 $225,000 $270,991
2026 1.390%$21,589 $21,589 $230,000 $273,178
2027 1.500%$19,991 $19,991 $235,000 $274,981
2028 1.590%$18,228 $18,228 $235,000 $271,456
2029 1.670%$16,360 $16,360 $240,000 $272,720
2030 1.740%$14,356 $14,356 $245,000 $273,712
2031 1.800%$12,224 $12,224 $250,000 $274,449
2032 1.850%$9,974 $9,974 $255,000 $274,949
2033 1.900%$7,616 $7,616 $260,000 $275,231
2034 1.940%$5,146 $5,146 $260,000 $270,291
2035 1.980%$2,624 $2,624 $265,000 $270,247
TOTAL $308,271 $308,271 $4,025,000 $4,641,542
*Previously reported as August 5, 2015.
Proceeds from the sale of the Bonds will be used for (i)the construction, acquisition, purchase,
renovation, enlargement, equipment and improvement of waterworks and sewer system
properties and facilities,including the acquisition of land and rights-of-way therefor, and (ii)
paying the costs associated with the issuance of the Bonds.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
WATERWORKS AND SEWER SYSTEM REVENUE BONDS,
SERIES 2015A (Meters)
INTEREST RATES:BOND YEARS 2019-2035 @ 0% - 1.98%
INTEREST
180
DESCRIPTION:
DATED:* June 15, 2015
ORIGINAL AMOUNT:$2,380,000
PAYING AGENT:Texas Water Development Board
OPTION DATE:N/A
PRINCIPAL TOTAL
YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS
2019 0.000%$11,349 $11,349 $120,000 $142,698
2020 0.050%$11,349 $11,349 $120,000 $142,698
2021 0.290%$11,319 $11,319 $120,000 $142,638
2022 0.500%$11,145 $11,145 $120,000 $142,290
2023 0.660%$10,845 $10,845 $120,000 $141,690
2024 0.820%$10,449 $10,449 $120,000 $140,898
2025 0.950%$9,957 $9,957 $120,000 $139,914
2026 1.090%$9,387 $9,387 $120,000 $138,774
2027 1.200%$8,733 $8,733 $125,000 $142,466
2028 1.290%$7,983 $7,983 $125,000 $140,966
2029 1.370%$7,177 $7,177 $125,000 $139,353
2030 1.440%$6,320 $6,320 $130,000 $142,641
2031 1.500%$5,384 $5,384 $130,000 $140,769
2032 1.550%$4,409 $4,409 $135,000 $143,819
2033 1.600%$3,363 $3,363 $135,000 $141,726
2034 1.640%$2,283 $2,283 $135,000 $139,566
2035 1.680%$1,176 $1,176 $140,000 $142,352
TOTAL $132,626 $132,626 $2,140,000 $2,405,252
*Previously reported as August 5, 2015.
Proceeds from the sale of the Bonds will be used for (i)the construction, acquisition, purchase,
renovation, enlargement, equipment and improvement of waterworks and sewer system
properties and facilities,including the acquisition of land and rights-of-way therefor, and (ii)
paying the costs associated with the issuance of the Bonds.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
WATERWORKS AND SEWER SYSTEM REVENUE BONDS,
SERIES 2015B (Reclaimed Water System)
INTEREST RATES:BOND YEARS 2020-2035 @ 0% -1.68%
INTEREST
181
DESCRIPTION:
DATED:* April 15, 2018
ORIGINAL AMOUNT:$2,785,000
PAYING AGENT:Texas Water Development Board
OPTION DATE:N/A
PRINCIPAL TOTAL
YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS
2019 0.000%$19,370 $12,914 $125,000 $157,284
2020 0.000%$12,914 $12,914 $130,000 $155,827
2021 0.080%$12,914 $12,914 $130,000 $155,827
2022 0.240%$12,862 $12,862 $130,000 $155,723
2023 0.410%$12,706 $12,706 $130,000 $155,411
2024 0.540%$12,439 $12,439 $135,000 $159,878
2025 0.670%$12,075 $12,075 $135,000 $159,149
2026 0.810%$11,622 $11,622 $135,000 $158,245
2027 0.940%$11,076 $11,076 $135,000 $157,151
2028 1.020%$10,441 $10,441 $135,000 $155,882
2029 1.110%$9,753 $9,753 $140,000 $159,505
2030 1.170%$8,976 $8,976 $140,000 $157,951
2031 1.220%$8,157 $8,157 $140,000 $156,313
2032 1.270%$7,303 $7,303 $145,000 $159,605
2033 1.320%$6,382 $6,382 $145,000 $157,764
2034 1.370%$5,425 $5,425 $145,000 $155,850
2035 1.410%$4,432 $4,432 $150,000 $158,863
2036 1.440%$3,374 $3,374 $150,000 $156,748
2037 1.470%$2,294 $2,294 $155,000 $159,588
2038 1.490%$1,155 $1,155 $155,000 $157,310
TOTAL $185,664 $179,208 $2,785,000 $3,149,872
* Previously reported as April 12, 2018
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 2018
INTEREST RATES:BOND YEARS 2018-2038 @ 0% -1.68%
INTEREST
182
TOTAL
YEAR INTEREST PRINCIPAL REQUIREMENTS
2019 $572 $40,000 $40,572
TOTAL $572 $40,000 $40,572
MAXIMUM ANNUAL DEBT SERVICE (RESERVE)$40,572
AVERAGE ANNUAL DEBT OUTSTANDING $40,572
Sales Tax Revenue Debt
Composition of Debt Service
SUMMARY OF SALES TAX REVENUE DEBT
DEBT SERVICE REQUIREMENTS
$0
$50,000
2019
Fiscal Year
PRINCIPAL INTEREST
183
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
2019 1.43% $286 $286 $40,000 $40,572
TOTAL $286 $286 $40,000 $40,572
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%
184
185
Appendices
186
187
Appendix A
Human Resources
188
FY 16/17 FY 17/18 FY 17/18 FY 18/19
ACTUAL BUDGETED ESTIMATED BUDGETED
CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50
CITY SECRETARY 3.50 3.50 3.50 3.50
INFORMATION SERVICES 1.00 1.00 1.00 1.00
FACILITY MAINTENANCE 3.50 1 4.00 4.00 4.00
LIBRARY 9.00 9.00 9.00 9.00
Total City Administration 20.50 21.00 21.00 21.00
FINANCE/BUDGET 2.00 2.00 2.00 2.00
COURTS 7.75 7.75 7.75 7.75
ACCOUNTING 3.50 2 4.00 4.00 4.00
HUMAN RESOURCES 3.50 3.50 3.50 3.50
PURCHASING 1.00 1.00 1.00 1.00
Total Finance/HR Department 17.75 18.25 18.25 18.25
PD CODE 15.00 15.00 15.00 15.00
PD ADMINISTRATION 6.00 6.00 6.00 6.00
PD PATROL 44.00 1 45.00 45.00 45.00
PD INVESTIGATION 13.00 13.00 13.00 13.00
PD SERVICE 21.00 2 22.00 22.00 22.00
PD DETENTION 17.00 17.00 17.00 17.00
Total Police Department 116.00 118.00 118.00 118.00
FIRE MARSHAL 4.00 4.00 4.00 4.00
FD ADMINISTRATION 4.00 4.00 4.00 4.00
FD PARAMEDIC 67.00 67.00 67.00 67.00
Total Fire Department 75.00 75.00 75.00 75.00
PLANNING 3.00 1 2.50 2.50 2.50
INSPECTIONS SERVICES 4.00 4.00 4.00 4.00
Total Planning & Development 7.00 6.50 6.50 6.50
RECREATION 6.50 6.50 6.50 6.50
PARKS 11.00 11.00 11.00 11.00
SENIOR CENTER 2.00 2.00 2.00 2.00
RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00
Total Community Services 20.50 20.50 20.50 20.50
STREET MAINTENANCE 10.50 10.50 10.50 A 11.50
ANIMAL CONTROL 3.00 3.00 3.00 3.00
CITY ENGINEER 0.50 3 1.00 1.00 1.00
Total Public Works 14.00 14.50 14.50 15.50
GF NON-DEPARTMENTAL 0.50 0.50 0.50 A 0.00
Total Non-departmental 0.50 0.50 0.50 0.00
TOTAL GENERAL FUND 271.25 274.25 274.25 274.75
Full-Time Personnel Counts
189
FY 16/17 FY 17/18 FY 17/18 FY 18/19
ACTUAL BUDGETED ESTIMATED BUDGETED
Full-Time Personnel Counts
EDC - PARKS 13.25 13.25 13.25 13.25
EDC - LIBRARY 10.00 10.00 10.00 10.00
EDC - ECO. DEV.1.00 1.00 1.00 1.00
TOTAL EDC FUND 24.25 24.25 24.25 24.25
WATER OFFICE 5.00 5.00 5.00 5.00
Total Finance 5.00 5.00 5.00 5.00
W&S ENGINEERING 2.50 3 3.00 3.00 3.00
WATER PRODUCTION 5.75 5.75 5.75 5.75
WATER DISTRIBUTION 7.25 7.25 7.25 7.25
SEWAGE & TREATMENT 7.00 7.00 7.00 7.00
METER READING 1.00 1.00 1.00 1.00
Total Public Works 23.50 24.00 24.00 24.00
INFORMATION SERVICES 4.00 4.00 4.00 4.00
W&S NON-DEPT.10.00 2 10.50 10.50 A 10.00
Total Non-departmental 14.00 14.50 14.50 14.00
TOTAL W&S FUND 42.50 43.50 43.50 43.00
GOLF NON DEPARTMENTAL 0.75 0.75 0.75 0.75
GOLF COURSE MAINT.4.00 4.00 4.00 4.00
GOLF PRO SHOP 2.50 2.50 2.50 2.50
GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00
GOLF CONFERENCE CENTRE 1.50 1.50 1.50 1.50
TOTAL GOLF COURSE FUND 11.75 11.75 11.75 11.75
JUVENILE CASE FUND 1.25 1.25 1.25 1.25
CRIME CONTROL FUND 19.00 19.00 19.00 19.00
PUBLIC SAFETY SPECIAL FUND 1.00 1 0.00 0.00 0.00
SERVICE CENTER FUND 5.00 5.00 5.00 5.00
DRAINAGE UTILITY FUND 7.00 2 8.00 8.00 8.00
TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50
HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00
WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50
TOTAL OTHER FUNDS 36.25 36.25 36.25 36.25
TOTAL ALL FUNDS 386.00 390.00 390.00 390.00
1) Shifted position based on funding and job function.
2) Added 1 Accountant, 1 Dispatcher and 1 Field Technician.
3) Converted a part time position into a full time position.
A) Added 1 PW Field Technician I, eliminated Director of Administrative Services.
190
PERSONNEL COUNTS BY FUND
FULL-TIME EMPLOYEES
FY17
ACTUAL
FY18
BUDGETED
FY18
ESTIMATED
FY19
FUNDED
271.25 274.25 274.25 274.75
24.25 24.25 24.25 24.25
42.50 43.50 43.50 43.00
11.75 11.75 11.75 11.75
JUVENILE CASE FUND 1.25 1.25 1.25 1.25
19.00 19.00 19.00 19.00
PUBLIC SAFETY SPECIAL FUND 1.00 0.00 0.00 0.00
5.00 5.00 5.00 5.00
7.00 8.00 8.00 8.00
1.50 1.50 1.50 1.50
1.00 1.00 1.00 1.00
0.50 0.50 0.50 0.50
TOTAL 386.00 390.00 390.00 390.00
PART-TIME EMPLOYEES
49.00 49.00 49.00 49.00
17.00 17.00 17.00 17.00
2.00 2.00 2.00 2.00
57.00 57.00 57.00 57.00
3.00 3.00 3.00 3.00
26.00 26.00 26.00 26.00
TOTAL 154.00 154.00 154.00 154.00
HEALTH INSURANCE FUND
TEXAS STAR SPORTS COMPLEX
CRIME CONTROL DISTRICT
DRAINAGE UTILITY
GENERAL FUND
WATER & WW FUND
GOLF COURSE FUND
EDC FUND
SERVICE CENTER FUND
TEXAS STAR SPORTS COMPLEX
SPECIAL RECREATION FUND
WATER & WW FUND
GOLF COURSE FUND
WC/RISK MANAGEMENT FUND
GENERAL FUND
EDC FUND
191
Appendix B
Financial Terminology
192
193
BASIS OF ACCOUNTING AND BUDGETING
1) The City’s finances shall be accounted for in
accordance with generally accepted accounting
principles as established by the Governmental
Accounting Standards Board (“GASB”).
a) City accounts are organized and operated on
the basis of funds, or account groups, each of
which is considered a separate accounting
entity. Fund accounting segregates funds
according to their intended purpose and is
used to aid management in demonstrating
compliance with finance-related legal and
contractual provisions. The minimum number
of funds maintained is consistent with legal and
managerial requirements. Funds are divided
into two types: governmental and proprietary
fund types. Governmental funds are those
through which most governmental functions of
the City are financed. Proprietary funds
operate in a manner similar to private business
enterprise.
b) Governmental fund types are those through
which most governmental functions of the City
are financed and include the General Fund,
Special Revenue Funds, Debt Service Funds,
and Capital Projects Funds. Governmental
funds use the flow of current financial
resources measurement focus and the
modified accrual basis of accounting. Under
the modified accrual basis of accounting
revenues are recognized when susceptible to
accrual (i.e. when both “measurable and
available”). “Measurable” means the amount of
the transaction can be determined and
“available” means collectible within the current
period or soon enough thereafter to pay
liabilities of the current period. Substantially all
revenues are considered to be susceptible to
accrual. Revenues from ad valorem taxes,
sales taxes, hotel occupancy taxes, franchise
taxes, and short-term motor vehicle taxes,
recorded in the governmental funds are
susceptible to accrual. License and permits,
charges for service, fines and forfeitures, and
miscellaneous revenues are recorded as
revenues when received because generally
they are not measurable until that time.
Investment earnings are recorded as earned
since they are both measurable and available.
Expenditures are recognized when the related
fund liability is incurred. However, debt service
expenditures as well as expenditures related to
compensated absences are recorded only
when payment is due.
c) The City utilizes encumbrance accounting for
governmental fund types, under which
purchase orders, contracts, and other
commitments for the expenditure of monies are
recorded in order to reserve that portion of the
applicable appropriations. Encumbrances
lapse at fiscal year end.
d) Proprietary funds operate in a manner similar
to private business and include enterprise
funds and internal service funds. The City’s
proprietary fund types are accounted for on a
flow of economic resources measurement
focus and use the accrual basis of accounting.
Under the full accrual method, revenues are
recorded when earned and expenses are
recorded at the time the associated liabilities
occur. Net position is presented as Invested in
capital assets – net of related debt, Restricted,
and Unrestricted. The accounting objectives
are determinations of net income, financial
position, and cash flow. Proprietary fund
operating statements present increases (e.g.,
revenues) and decreases (e.g., expenses) in
net position.
2) The City’s annual budgets shall be prepared and
adopted on a basis consistent with generally
accepted accounting principles for all governmental
and proprietary funds except the capital project
funds, which adopt project-length budgets. Using
these principles, the revenues and expenditures
are budgeted and approved before the beginning of
the fiscal year by an ordinance passed by the City
Council. Depreciation of capital assets is not
recognized in proprietary fund budgets. All annual
appropriations lapse at fiscal year end.
3) Under GASB 34, the City will continue utilizing the
accounting and budgeting processes as described
in paragraphs 1 and 2 of this section for individual
fund statements. However, because GASB 34
mandates the flow of economic resources
measurement focus and accrual basis of
accounting for government-wide reporting,
eliminating entries and extensive reconciliation
must be performed to present aggregated fund
information in the government–wide reporting
model. Therefore, individual operating funds will be
created with the objective of reducing fund level to
government-wide reconciliation as much as
possible. When appropriate, individual funds will
be examined to determine if it will be appropriate to
account for them as proprietary fund types. Also,
the City will limit the use of internal service funds
and incorporate the financial transactions of these
funds into other governmental funds.
194
FUND RELATIONSHIPS
Why all these funds? Where is the money being spent? All legitimate questions. Picture a city as a large
corporation with many small subsidiaries – that is how to follow the funds. See below for a more detailed
explanation.
FUND/PURPOSE RELATIONSHIP TO OTHER FUNDS
GENERAL FUND
To account for most operating revenues and
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
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 FUNDS
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.
RISK MANAGEMENT / WORKERS COMP FUND
To account for liability and casualty claims as
well as workers’ compensation programs.
Receives funding from all operating departments,
on a per employee basis for compensation and
pro rata for liability.
HOTEL/MOTEL FUND
To account for the operations and expenditures
for tourism and related programs of the City,
primarily advertising and promotion.
Funded from hotel/motel occupancy tax revenues.
SERVICE CENTER FUND
To account for operating costs and revenues of
the fleet maintenance service to all City
Departments.
Receives funds from water and sewer fund.
POLICE DRUG FUND
To account for revenues and expenditures of
the Police Department activities in conjunction
with various DEA Task Forces.
Receives funding through the forfeiture of assets
seized from drug traffickers through efforts of the
two DEA Task Forces. Revenue is then utilized
for law enforcement in our community.
INSURANCE & BENEFITS FUND
To account for the revenues and expenditures
for the City’s health insurance claims for all
employees and retirees.
Receives employee premiums and funding from all
operating departments, on a per employee basis.
EQUIPMENT REPLACEMENT FUND
To account for the accumulation of funds
planned to be used for replacement of vehicles
and some equipment. Allows for level of
expenditures for these costly assets.
Funding is provided annually by user departments
based on a calculation of depreciable value. Sale
of auction equipment is reported here.
RECREATION CLASSES FUND
To account for operating revenues and
expenditures of the City’s recreational program
and events.
Funded from various athletic and special events,
recreation class fees, etc.
ARBOR DAZE FUND
To account for revenues and expenditures of
the City’s annual Arbor Daze festival.
Funded from business sponsorships, booth rental,
ticket sales, souvenir sales, plant sales, etc.
195
FUND/PURPOSE RELATIONSHIP TO OTHER FUNDS
DRAINAGE UTILITY FUND
To account for acquisition, operation, and
maintenance of the City’s drainage utility
system.
Uses no tax dollars for support. Funded primarily
by user charges.
TEXAS STAR GOLF COURSE FUND
To account for revenues for the Texas Star
Golf Course and Conference Centre.
Revenues generated from green fees, cart rentals,
membership dues, pro shop sales, restaurant
sales, and conference centre rentals.
EULESS DEVELOPMENT CORPORATION ½ CENT
SALES TAX FUND (EDC)
To account for proceeds of half cent sales tax
for economic development, library and parks,
per referendum.
Funds mandated for economic development,
library and parks by half-cent sales tax proceeds.
CRIME CONTROL & PREVENTION DISTRICT ¼
CENT SALES TAX FUND (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 FUND (TSSC)
To account for revenues for Youth and Adult
Sports activity at Softball World and the Parks
at Texas Star.
Revenues generated from tournaments,
recreational league fees, pro shop sales,
concessions, and use of facilities.
CAR RENTAL TAX FUND
To account for proceeds from a 5% tax on the
short-term rental of motor vehicles .
Revenues received from car rental facilities for the
short-term rental of passenger cars, vans, SUV’s
and light trucks. Funds used for any governmental
purpose.
CABLE PEG FEE FUND
To account for proceeds from a 1% fee collected
from cable channel providers.
Revenues received from cable providers for the
expansion of the City’s public, education, and
governmental access channel.
POLICE SEIZED ASSET FUND
To account for resources received from asset
forfeiture pursuant to court judgement File No.
09-13-640.
Revenues received from forfeitures are to be
administered in compliance with Chapter 59,
Texas Code of Criminal Procedure.
JUVENILE CASE FUND
To account for resources received from a $5 fee
assessed on any conviction in municipal court.
Revenues received from forfeitures are used to
employ and fund the needs of a juvenile case
manager.
GRANT FUND
To account for resources awarded from various
grant funding sources.
Revenues received must be used in accordance
with the grant provisions.
PUBLIC IMPROVEMENT DISTRICT (PID) FUNDS
To account for the accumulation of resources from
an assessment levied upon properties within
district boundaries.
Revenues received are utilized for the repayment
of debt issued to fund public improvements within
the district.
TAX INCREMENTAL REINVESTMENT ZONE (TIRZ)
FUNDS
To account for the accumulation of a portion of the
incremental property taxes from taxing entities
participating in the tax increamental reinvestment
zone.
Revenues received are utilized for the repayment
of debt issued to fund public improvements within
the district.
RESERVE FUNDS
To account for the accumulation of resources for
future projects or acquisitions, financial stabity, or
contractual agreements.
Funds are for the allowable purposes.
196
Fund StructureGeneralFundHotel/MotelJuvenile CaseEDC ½¢CCPD ¼¢Car RentalPolice DrugGrantPolice Seized AssetsGlade Park PIDGlade Park TIRZCable PEG FeeMidtown PIDSpecialRevenueFundsG.O.Stars CenterEDC ½¢W & WWTSGCTSSCDebtServiceFundsDeveloper's EscrowStreetsEDC ½¢GeneralRedevelopmentPolice FacilityCar RentalTSGCTSSCW & WWW Impact FeesWW Impact FeesDrainageCapitalImprovementProgramsGeneralEDC ½¢Midtown Bond ReserveW & WWW & WWStabilizationTSGCTSSCReserveGovernmentalFundsW & WWService CenterDrainageRecreation ClassesArbor DazeTSGCTSSCEnterpriseFundsInsurance & BenefitsRisk Mgmt. & Workers Comp.Equipment ReplacementInternalServiceFundsProprietaryFundsOperating &Capital FundsW = WaterWW = WastewaterTSGC = Texas Star Golf CourseTSSC = Texas Star Sports ComplexEDC = Economic Development CorporationCCPD = Crime Control and Prevention DistrictPID = Public Improvement DistrictTIRZ = Tax Increment Reinvestment Zone197
GLOSSARY OF TERMS
Accounts Payable: A liability account reflecting
amount of open accounts owed to private
persons or organizations for goods and services
received by a government (but not including
amounts due to other funds of the same
government or to other governments).
Accounts Receivable: An asset account
reflecting amounts owed to open accounts from
private persons or organizations for goods or
services furnished by the government.
Accrual Accounting: Recognition of the
financial effects of transactions, events, and
circumstances in the period(s) when they occur
regardless of when the cash is received or paid.
Activity: A service performed by a department
or division.
Ad Valorem Tax: All property, real, personal,
mixed tangible, intangible, annexations,
additions, and improvements to property located
within the taxing units jurisdiction which are
subject to taxation on January 1 of the current
fiscal year. Each year, following the adoption of
the budget ordinance, the City Council sets the
ad valorem tax rate and the levy for the fiscal year
beginning October 1 and continuing through the
following September 30.
Additional Sales Tax: Euless citizens approved
a ¼¢ sales tax addition in FY96 to reduce ad
valorem tax rates within the City.
Amortization: Payment of principal plus interest
over a fixed period of time.
Appraised Value: The market value of real and
personal property located in the City as of
January 1 each year, as determined by the
Tarrant Appraisal District.
Appropriation: An authorization made by the
legislative body of a government, which permits
officials to incur obligations against and to make
expenditures of governmental resources.
Specific appropriations are usually made at the
fund level and are granted for a one-year period.
Appropriation Ordinance: The official
enactment by the legislative body establishing the
legal authority for officials to obligate and expend
resources.
Assessed Valuation: A valuation set upon real
estate or other property by a government as a
basis for levying taxes.
Assets: Resources owned or held by the City
which has monetary value.
Arbitrage: The interest earnings derived from
invested bond proceeds or debt service fund
balances.
Balance Sheet: The basic financial statement,
which discloses the assets, liability, and equities
of an entity at a specific date in conformity with
General Accepted Accounting Principles.
Balanced Budget: Annual financial plan in
which the operating budget is balanced with
current revenues, exclusive of beginning
resources, and is greater than or equal to current
expenditures / expenses.
Baseline: The amount necessary to provide the
same level of services as in the prior year.
Bond: A written promise to pay a specified sum
of money, called the face sum of money, called
the principal amount, at a specified date or dates
in the future, called the maturity date(s), together
with periodic interest at a specified rate.
Budget: The City's financial plan for a specific
fiscal year that contains an estimate of proposed
expenditures and the proposed means of
financing them.
Budget Calendar: Schedule of key dates which
the City follows in the preparation and adoption of
the budget.
Budget Document: Instrument used by the
budget-making authority to present a
comprehensive financial plan of operations to the
City Council.
Budgetary Control: The control or management
of the organization in accordance with an
approved budget for the purpose of keeping
expenditures within the limitations of available
appropriations and revenues.
Budget Manager: The individual in a specific
department who is responsible for compiling
budget information, assembling it in the proper
format, presenting the information, and
administering the department budget during the
fiscal year.
198
Capital: Any major non-recurring expenditure or
expenditure for facilities, including additions or
major alterations, construction of highways or
utility lines, fixed equipment, landscaping or
similar expenditures.
Capital Improvements Program (CIP): Is an
important planning tool that is used to link the
City’s physical development planning with fiscal
planning.
CART: Acronym for Child Abduction Response
Team which provides an immediate and
specialized response to a missing child report
where the child is believed to be endangered.
Cash Basis: A basis of accounting under which
transactions are recognized when cash changes
hands.
CCPD: Acronym for the Crime Control and
Prevention District, which is special district
funded by a ¼¢ sales and use tax which is legally
restricted to police department operations as
approved by the Crime Control and Prevention
Board.
CDBG: Acronym for the Community
Development Block Grant, federal funds made
available to municipalities specifically for
community revitalization. Administered by
Tarrant County.
Certificates of Obligations (CO’s): Similar to
general obligation bonds except certificates
require no voter approval.
City Charter: The document of a home rule City
similar to a constitution, which establishes the
City’s government structure and provides for the
distribution of powers and duties among the
various branches of government.
City Council: The Mayor and six council
members collectively acting as the legislative and
policymaking body of the City.
Contingency: A budgetary reserve set aside for
emergencies or unforeseen expenditures not
otherwise budgeted.
Contractual Services: The costs related to
services performed for the City by individuals,
businesses, or utilities.
Cost: The amount of money or other
consideration exchanged for property or services.
Cost may be incurred before money is paid; that
is, as soon as liability is incurred.
CPR: Acronym for Community Powered
Revitalization Program with the mission of
helping people and homes in need.
Current Assets: Those assets which are
available or can be made readily available to
finance current operations or to pay current
liabilities. Those assets which will be used up or
converted into cash within one year. Some
examples are cash, temporary investments, and
accounts receivable collected within one year.
Current Liabilities: Debt or other legal
obligation arising out of transactions in the past
which must be liquidated, renewed, or refunded
within one year.
DEA: Acronym for the Drug Enforcement
Administration, a United States federal law
enforcement agency under the Department of
Justice, tasked with combating drug smuggling
and use within the United States.
Debt Service Fund: A fund used to account for
the moneys set aside for the payment of interest
and principal to holders of the City's general
obligation and revenue bonds, the sale of which
finances long-term capital improvements, such
as facilities, streets and drainage, parks and
water/wastewater systems.
Delinquent taxes: Taxes remaining unpaid on
or after the date on which a penalty or
nonpayment is attached.
Department: A functional unit of the City
containing one or more divisions or activities.
Depreciation: Change in the value of assets
(equipment, buildings, etc. with a useful life of 5
years or more) due to the use of the asset.
D/FW: Acronym for the Dallas and Fort Worth.
EDC: Acronym for the Euless Development
Corporation, a component unit of the City. This
Corporation is funded by a ½¢ sales and use tax
that is legally restricted to library, parks, and
199
economic development projects, and the debt
associated with each.
Effective Tax Rate: A rate which generates the
same amount of revenues from property which is
taxed in both years.
Encumbrances: Obligations in the form of
purchase orders, contracts or salary
commitments which are chargeable to an
appropriation and for which a part of the
appropriation is reserved. When paid, the
encumbrance is liquidated.
Enterprise Fund: A fund established to account
for operations that are financed and operated in
a manner similar to private business enterprises
- where the intent of the governing body is that
the costs of providing goods or services to the
general public on a continuing basis be financed
or recovered primarily through user charges.
Excess Fund Balance: The excess of a fund’s
current assets over its current liabilities and
required reserve limits.
Exempt: Personnel not eligible to receive
overtime pay and who are expected to work
whatever hours are necessary to complete their
job assignments.
Expenditures: The cost of goods received or
services rendered whether cash payments have
been made or encumbered.
Fiscal Year: A 12-month period to which the
annual operating budget applies and at the end
of which a government determines its financial
position and the result of its operations. The City
of Euless’ fiscal year begins each October 1st and
ends the following September 30th.
Fixed Assets: Assets of a long-term character,
which are intended to continue to be held or used,
such as land, buildings, and improvements other
than buildings, machinery, and equipment.
Franchise: A special privilege granted by the
government permitting the continuing use of
public property, such as City streets, and usually
involving the elements of monopoly and
regulation.
FTE: Acronym for full time equivalent, a
measurement of staffing. One FTE is a 40 hours
per week employee. A part-time position working
20 hours per week, or a temporary full-time
position working six months would be ½ FTE.
Fund: A fiscal and accounting entity with a self-
balancing set of accounts recording cash and
other financial resources, together with all related
liabilities and residual equities or balances, and
changes therein, which are segregated for the
purpose of carrying on specific activities or
attaining certain objectives in accordance with
special regulations, restrictions, or limitations.
Fund Accounting: A governmental accounting
system that is organized and operated on a fund
basis.
Fund Balance: The excess of a fund's current
assets over its current liabilities, sometimes
called working capital or fund equity. A negative
fund balance is often referred to as a deficit.
GAAP: Acronym for Generally Accepted
Accounting Principles, which is the standard
framework of guidelines for financial accounting.
It includes the standards, conventions, and rules
accountants follow in recording and summarizing
transactions and in the preparation of financial
statements.
GASB: Acronym for Government Accounting
Standards Board, an independent, non-profit
agency responsible for the promulgation of
accounting and financial reporting procedures for
governmental entities.
GC ISD: Acronym for the Grapevine Colleyville
Independent School District, the local
independent school district, with board members
elected to provide administration for schools in
the cities of Grapevine, Colleyville, and Euless.
The school district has a separate tax office which
assesses and collects taxes for operation of the
elementary and secondary schools. Note: Some
Euless residents in the southern part of Euless
attend school in the HEB ISD.
General Fund: The fund used to account for all
financial resources except those required to be
accounted for in another fund. The General Fund
is generally tax supported.
General Obligation Bonds: Bonds for the
payment of which the full faith and credit of the
issuing government are pledged. The bonds are
paid by revenue provided from real property
200
which is assessed through the taxation power of
the local governmental unit. Bonds must have
voter approval.
GFOA: Acronym for Government Finance
Officers Association whose mission is to enhance
and promote the professional management of
governments for the public benefit by identifying
and developing financial policies and best
practices and promoting their use through
education, training, facilitation of member
networking, and leadership.
Governmental Funds: The funds through which
most governmental functions typically are
financed. The acquisition, use, and financial
resources and the related current liabilities are
accounted for through governmental funds
(General, Special Revenue, Capital Projects, and
Debt Service Funds).
Grant-Funded Program: Any program requiring
any amount of State and/or Federal funds.
Goal: The purpose toward which an endeavor is
directed; and objective.
H-E-B ISD: Acronym for the Hurst-Euless-
Bedford Independent School District, a local
independent school district, with board members
elected to provide administration for schools in
the cities of Hurst, Euless and Bedford.
Homestead Exemption: A deduction from the
total taxable assessed value of owner occupied
property. The exemption in Euless is 20% with
an additional $35,000 for disabled and senior
citizens.
Infrastructure: The underlying permanent
foundation or basic framework.
Internal Service Fund: A fund used to account
for the financing of goods or services provided by
one City department or cost center to other
departments, on a cost-reimbursement basis.
Investments: Securities and real estate held for
the production of revenues in the form of interest,
dividends, rentals, or lease payments. The term
does not include fixed assets used in
governmental operations.
ISO: Acronym for Insurance Service
Organization. ISO is a New York-based advisory
organization that serves the property and
casualty insurance industry by providing
inspection services, insurance coverage form
development and statistical services.
IVR: Acronym for Interactive Voice Response
which allows customers to interact with a
company’s call center systems via a telephone
keypad or by speech recognition, after which they
can service their own inquiries by following the
IVR dialogue.
Levy: To impose taxes, special assessments, or
service charges for the support of city services.
Maintenance: The upkeep of physical properties
in condition for use or occupancy. Examples are
the inspection of equipment to detect defects and
the making of repairs.
Mission: An inner calling to pursue an activity or
perform a service.
Modified Accrual Accounting: Accounting
system in which revenues are recognized and
recorded in the accounts when they are
measurable, available, and collectible in the fiscal
year.
Non-departmental: Department to budget
expenses that benefit the fund as a whole rather
than a particular department within the fund.
Non-exempt: Personnel eligible to receive
overtime pay when overtime work has been
authorized or requested by the supervisor.
Objective: Something worked toward or striven
for; a goal.
Operating Budget: Plan for current
expenditures and the proposed means of
financing them. The annual operating budget is
the primary means by which most of the
financing, acquisition, spending, and service
delivery activities of the City are controlled. The
use of annual operating budgets is required by
State law.
Operating Expenditure: Expenditure on an
existing item of property or equipment that is not
a capital expenditure.
Ordinance: A formal legislative enactment by
the governing body of the municipality. If it is not
in conflict with any higher form of law, such as
state statute or constitutional provision, it has the
201
full force and effect of law within the boundaries
of the municipality to which it applies. The
difference between an ordinance and a resolution
is that the latter requires less legal formality and
has lower legal status. Revenue raising
measures such as the imposition of taxes, special
assessments and service charges, usually
require ordinances.
P-Cards: Acronym for procurement card. A City-
issued credit card which allows employees to
make small purchases in a cost effective manner.
Performance Measures: Specific quantitative
measures of work performed within an activity or
program. They may also measure results
obtained through an activity or program.
Personal Services: The costs associated with
compensating employees for their labor.
Proprietary Funds: Operation that operates like
a private operation, in which services are
financed through user charges and expenditures
include the full cost of operations.
Public Hearing: The portions of open meetings
held to present evidence and provide information
on both sides of an issue.
PID: Acronym for Public Improvement District
which offer cities and counties a means for
improving their infrastructure to promote
economic growth in an area by allowing cities and
counties to levy and collect special assessments
on properties that are within the city or its
extraterritorial jurisdiction.
Purchase Order (PO): A document authorizing
the delivery of specified merchandise or the
rendering of certain services.
PVC: Acronym for polyvinyl chloride, a plastic
compound used for water and sewer pipes.
Reimbursement: Repayment to a specific fund
for expenditures incurred or services performed
by that fund to or for the benefit of another fund.
Reserve: An account used to indicate that a
portion of fund resources is restricted for a
specific purpose, or is not available for
appropriation and subsequent spending.
Revenues: All amounts of money received by a
government from external sources other than
expense refunds, capital contributions, and
residual equity transfers.
ROW: Acronym for right-of-way.
Sales Tax: A general “sales tax” is levied on
persons and businesses selling merchandise or
services in the City limits on a retail basis. The
categories for taxation are defined by state law.
Monies collected under authorization of this tax
are for the use and benefit of the City.
Special Assessment: A compulsory levy made
against certain properties to defray part or all of
the cost of a specific improvement or service
deemed to primarily benefit those properties.
Special Revenue Fund: A fund used to account
for the proceeds of specific revenue sources that
are legally restricted to expenditure for specified
purposes.
STEP: Acronym for Selective Traffic
Enforcement Program whose goal is to reduce
the number of crashes caused by excessive
speed, disregard of traffic control devices, and
alcohol.
Supplemental Request: A request to budget an
activity at a level above current service levels in
order to achieve increased or additional
objectives. These expenditures are ongoing in
nature.
Supplies: A cost category for minor items
(individually priced at less than $5,000) required
by departments to conduct their operations.
TAD: Acronym for Tarrant Appraisal District who
is responsible for local property tax appraisal and
exemption administration for seventy jurisdictions
or taxing units in the county.
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.
202
Taxes: Compulsory charges levied by a
government for the purpose of financing services
performed for the common benefit.
TCEQ: Acronym for Texas Commission on
Environmental Quality, a state agency which
enforces federal and state environmental laws.
TIRZ: Acronym for Tax Increment Reinvestment
Zone which is a special zone created by City
Council to attract new investment to an area. This
zone helps finance the cost of redevelopment and
encourage development in an area that would
otherwise not attract sufficient market
development in a timely manner. Taxes
attributable to new improvements (tax
increments) are set-aside in a fund to finance
public improvements within the boundaries of the
zone.
TMRS: Acronym for the Texas Municipal
Retirement System, a pension plan for
employees of member cities within the State of
Texas.
TRA: Acronym for the Trinity River Authority of
Texas which is a conservation and reclamation
district providing water and wastewater
treatment, along with recreation and reservoir
facilities, for municipalities within the nearly
18,000-square-mile Trinity River basin.
TSGC: Acronym for the Texas Star Golf Course
which is used to account for the revenues and
expenditures of a 275 acre 18-hole golf course,
7,000 square foot conference center, and full
service restaurant.
TSSC: Acronym for the Texas Star Sports
Complex which is used to account for the
revenues and expenditures of both Softball World
and the Parks at Texas Star enterprise
operations.
TXDOT: Acronym for the Texas Department of
Transportation, a state government agency
responsible for administering capital grants for
street repairs within the City of Euless.
User Charges: The payment of a fee for direct
receipt of a public service by the party benefiting
from the service.
Working Capital: Budgeted working capital is
calculated as a fund’s current assets less current
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.
203
Appendix C
Ordinances
204
205
206
207
208
209
210
211
212
213
214
215
Appendix D
Multi-Year Financial Plan
216
INTRODUCTION
The City of Euless Multi-Year Plan is presented for review. Major funds will show the
estimated beginning fund balances, estimated revenues and expenses, and ending
fund balances. Staffing levels, estimated tax rates, and estimated water and
wastewater rates are also presented.
This plan includes operations and capital items that are recommended for FY2018-19
and the impact of recommended major capital projects through FY2022-23.
Due to the volume of information included in the General Fund and the W ater and
W astewater Fund, separate executive summaries have been provided that highlight
significant assumptions.
Supplemental and capital requests for all major funds were submitted by departmental
directors. Only a limited number of requests have been included in the plan as
recommended and funded. The remaining items are shown for planning purposes and
funding has not yet been identified.
Capital items recommended and funded have been included in the Proposed Capital
section of each fund’s presentation.
Recommended reserve levels and designated reserves are reflected as required by the
City’s fiscal policies.
General Fund
Revenue increases are projected at conservative growth levels. Most revenue items
are projected at 2% to 3% growth factors. Sales tax is also projected to grow
approximately 2% annually based on new retail development. Departmental
expenditures include an increase of less than 1% with annual increases for salary plan
adjustments, health insurance increases, and changes in depreciation. Funding has
also been included in future years for needed staffing including three police officers,
partially offset with grant funding, and three fire fighters. Recommended capital funding
is primarily limited to public safety equipment.
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 street reconstructions in FY2018-19. The
principal and interest requirements associated with the proposed bonds have been
included in the multi-year plan. Infrastructure and street projects are detailed in the
Capital Improvement Project (CIP) book.
217
Half Cent Sales Tax Fund
The Half Cent Sales Tax operating budget includes salary plan adjustments, health
insurance increases, and transfers to CIP for proposed capital which is detailed in the
CIP book. Funding has been included for library relocation, miscellaneous park
improvements, Kiddie Carr Park improvements, Wilshire Park upgrades, Blessing
Branch Park improvements, and Carr Park Trail Connection. Additionally, funds are
included to support Texas Star Sports Complex operations during the proposed
remodel.
Half Cent Sales Tax Debt Fund
The Half Cent Sales Tax Debt Fund includes debt service requirements for all sales tax
revenue debt currently outstanding. Current debt obligations will be retired in FY2018-
19 and a proposed issuance of $1,680,320 is included to fund Carr Park Improvements.
FY2019-20 includes an issuance of $3,420,200 for construction of Texas Star Sports
Complex Phase VII.
Crime Control and Prevention District
The Crime Control and Prevention District fund includes salary plan adjustments, health
insurance increases, and continuation of existing programs.
Car Rental Tax Fund
Car Rental Tax revenue projected increases for future years are attributed to
inflationary increases on the rates charged by car rental companies. Two-thirds of the
total revenue is shared with Dallas and Fort Worth.
Expenditures for this fund include transfers to support General Fund operations which
are budgeted at 1/3 of Euless’ portion of the revenue. Transfers to the Equipment
Replacement Fund have been included to offset a portion of the replacement cost of
large equipment purchases. In addition, funds will be used to cash flow several capital
requests including traffic signals, improvements to Kiddie Carr Park, and Wilshire Park.
The accumulation of fund balance is expected to be used to cash flow future capital
projects.
This proposed plan maintains the recommended minimum reserve in the short-term
motor vehicle fund of $2,000,000.
Water and Wastewater Fund
Revenues in this enterprise operation are based on projected rates sufficient to cover
operations in each of the future years. Rates are based on projected cost increases
from Trinity River Authority, as well as increases for the City’s operations, including
salary plan adjustments, health insurance increases, and changes in depreciation
218
expense. Future projected rate increases for both water and wastewater are shown.
W ater rate increases have been spread equally across each tier. Reclaimed water
rates are based on expected increases in raw water costs and increased operating
costs.
The operating budget includes funding for current and proposed water and wastewater
revenue bonds and funding to continue the annual water and wastewater infrastructure
improvements.
The water and wastewater capital improvements plan includes the FY2018-19
recommended capital projects as well as the replacement of two city water wells and
other water and wastewater line replacements as detailed in the CIP plan.
Water and Wastewater Debt Service Fund
Debt service transfers are based on current debt outstanding and proposed debt for the
replacement of the water wells. Debt service payments for the existing water tank debt
and Phase I of the reclaimed water system expansion are paid from impact fees as
identified in the Impact Fee CIP plan and a portion of the water well debt and required
reserves will be paid from the Rate Stabilization Fund in FY2018-19. All other water
and wastewater debt is paid from system revenues.
Drainage Fund
The Drainage Utility Fund provides for salary plan adjustments, health insurance
increases, and changes in depreciation charges.
Service Center Fund
The Service Center Fund provides for salary plan adjustments, health insurance
increases, and changes in depreciation charges. Transfers from the W ater and
W astewater Fund have increased accordingly.
Texas Star Golf Course Fund
The Golf Course Fund includes modest increases in revenues from fee increases and
those revenues that are directly attributable to the number of rounds projected such as
increases in green fees, food and beverage sales, and conference centre bookings.
Expenses are projected to increase in all divisions as a result of increased rounds,
salary plan adjustments, health insurance increases, and depreciation charges. An
increase in cost of goods is anticipated as a result of the estimated additional sales
volume. Debt service payments are based on repayment schedules and include annual
transfers from the Golf Course Reserve Fund.
219
Texas Star Sports Complex Fund
Revenues and expenses are projected to decrease in FY2019-20 due to planned
improvements. Texas Star Sports Complex Phase VII will include renovation of the
existing Softball World to incorporate multi-purpose fields with an emphasis on youth
sports. The facility is anticipated to reopen in FY2020-21 and increases are included
for pay plan adjustments, health insurance costs, and operating costs. The five year
plan continues to show this fund to be self-supporting, with a modest net income each
year.
Equipment Replacement Fund
The Equipment Replacement Fund includes equipment purchases based on the
projected replacement schedule, which is re-evaluated each year. Following the year of
purchase, equipment and vehicle purchases are added to the depreciation charge in
order to ensure that proper funds will be available for the next scheduled replacement.
CLOSING COMMENTS
This document is a plan for the future. Many things will certainly change and this
document will need to be adjusted accordingly. Future capital projects and the timing of
debt issuance can significantly impact the interest and sinking portion of the tax rate.
The recommended Multi-Year Plan strives for a level tax rate and continues existing
service levels. The Water and Wastewater plan indicates that the City will be facing
significant challenges from increased water and wastewater costs which will likely have
a significant impact on future rates. While it is understood that this plan is certain to
change, it is intended to help guide future decisions.
220
General Fund
Executive Summary
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
TAX RATE VARIABLE
Tax Rate $0.4625 $0.4625 $0.4625 $0.4625 $0.4625
Tax Rate Change $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Assessed Value/$100 39,536,911$ 41,513,756$ 41,928,894$ 42,767,472$ 43,622,821$
Amount generated by 1¢ 385,485$ 404,759$ 408,807$ 416,983$ 425,323$
Transfer from Car Rental 1,640,085$ 1,656,486$ 1,673,051$ 1,689,781$ 1,706,679$
Tax Rate Equivalent - Car
Rental Transfer 0.042546 0.040925 0.040925 0.040524 0.040127
EXPENDITURES
Departmental Expenditures 42,104,564$ 42,305,642$ 43,476,152$ 44,792,311$ 45,903,445$
Insurance Increase -$ 301,119$ 177,285$ 211,491$ 222,354$
Salary Package -$ 602,059$ 614,100$ 626,382$ 638,910$
Capital Expenses 2,494,858$ -$ -$ -$ -$
Total Expenditures 44,599,422$ 43,208,820$ 44,267,537$ 45,630,184$ 46,764,708$
Proposed Supplemental (65,081)$ (321,018)$ (66,708)$ (68,375)$
Proposed Capital (202,500)$ (133,600)$ (143,750)$ (168,000)$
STAFFING VARIABLE
Full-time Positions 274.75 275.75 278.75 279.75 280.75
Part-time Positions 49.00 49.00 49.00 49.00 49.00
221
General Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 9,993,741 7,532,996 7,345,190 7,448,710 7,686,190
REVENUES
Ad valorem taxes 14,328,858 14,674,299 15,576,844 16,182,528 16,557,010
Ad valorem taxes(1)826,747 835,014 843,365 851,798 860,316
Delinquent taxes 30,000 30,000 30,000 30,000 30,000
Penalties 65,000 66,950 68,959 71,027 73,158
Sales taxes 13,193,953 13,457,832 13,776,989 14,052,528 14,333,579
Mixed Beverage 171,075 176,207 181,493 186,938 192,546
Franchise taxes 4,549,168 4,782,240 4,863,570 4,943,162 5,004,971
Fines and fees 4,104,080 4,227,202 4,354,018 4,484,639 4,619,178
Licenses and permits 675,015 663,515 626,786 604,321 604,321
Interest Income 170,000 171,700 173,417 175,151 176,903
Grants 420,000 468,400 477,768 527,323 577,870
Tower Lease 505,570 520,737 536,359 552,450 569,023
Transfers from Car Rental 1,640,085 1,656,486 1,673,051 1,689,781 1,706,679
General & Administrative Charges 1,338,952 1,434,234 1,515,564 1,595,156 1,656,965
Miscellaneous 120,174 123,779 127,493 131,317 135,257
Total Revenues 42,138,677 43,288,596 44,825,675 46,078,122 47,097,778
EXPENDITURES
Administration (4,117,959) (4,138,549) (4,159,242) (4,180,038) (4,200,938)
Finance (1,635,057) (1,643,232) (1,651,448) (1,659,706) (1,668,004)
Police Protection (14,473,184) (14,545,550) (14,683,359) (14,756,775) (14,897,267)
Fire Protection (10,522,543) (10,575,156) (10,628,031) (11,002,190) (11,057,201)
Planning & Development (717,203) (720,789) (724,393) (728,015) (731,655)
Community Services (2,669,351) (2,682,698) (2,696,111) (2,709,592) (2,723,140)
Public Works (2,741,575) (2,755,283) (2,769,059) (2,782,905) (2,796,819)
Non-Departmental - Operating (5,227,692) (6,147,564) (6,955,893) (7,810,965) (8,689,685)
Operating Expenditures (42,104,564) (43,208,820) (44,267,537) (45,630,184) (46,764,708)
Capital Expenses (carryover)(2,494,858) - - - -
Total Expenditures (44,599,422) (43,208,820) (44,267,537) (45,630,184) (46,764,708)
Designated Reserves (66,567) (60,000) (50,000) (40,000) -
Recommended Reserves per Policy (6,921,298) (7,113,518) (7,329,625) (7,511,818) (7,698,589)
Available for Supplemental 34,113 79,775 558,138 447,938 333,069
Proposed Supplemental (65,081) (321,018) (66,708) (68,375)
Remaining Supplemental 34,113 14,694 237,120 381,230 264,694
Additional Available for Capital 511,018 359,478 (34,435) (103,108) (12,399)
Total Available for Capital 545,131 374,172 202,685 278,122 252,295
Proposed Capital(2)(202,500) (133,600) (143,750) (168,000)
Remaining Funds Available 545,131 171,672 69,085 134,372 84,295
ENDING FUND BALANCE 7,532,996 7,345,190 7,448,710 7,686,190 7,782,884
Tax Rate Variable
Assessed Taxable Value/$100 39,536,911 41,513,756 41,928,894 42,767,472 43,622,821
Amount generated by 1¢ tax 385,485 404,759 408,807 416,983 425,323
I&S Rate 0.090790 0.087815 0.064759 0.042598 0.041688
General Fund 0.371710 0.374685 0.397741 0.419902 0.420812
Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500
Rollback I&S 0.090790 0.087815 0.064759 0.042598 0.041688
Rollback M&O 0.372692 0.386144 0.404267 0.425003 0.448468
Total Rollback Rate 0.463482 0.473959 0.469026 0.467600 0.490157
14,514,064 15,789,839 16,696,197 17,903,656 19,269,999
Tax Rate Equiv. - Motor Vehicle Tax 0.042546 0.040925 0.040925 0.040524 0.040127
Staffing Variable
Full-time positions 274.75 275.75 278.75 279.75 280.75
Part-time positions 49.00 49.00 49.00 49.00 49.00
(1) Frozen Property Tax Collections
(2) Proposed Capital will only be funded if excess reserves are available.
Note: Non-departmental operating includes salary plan, Increase in city's insurance contribution & increase in equipment depreciation.
M&O Rollback Amount Prior to Ceiling
and TIF Adjustments.
222
General Fund
Five Year Plan Revenue Assumptions
Revenue Source Assumptions
Property Taxes Projections are based on expected new development in the
City with conservative increase in values each year from 2020
to 2023. This is very conservative considering the recent
significant increases in values for our area.
Prior Year Property Taxes Projected to remain flat.
Penalties & Interest Projected average growth of 3%.
Sales Tax Based on 2% increase for new development.
Mixed Beverage Tax Projected average growth of 3% for new development.
Franchise Fees Projected average growth of 3%.
Fines & Fees Projected average growth of 3%.
Licenses & Permits Projected relatively flat with some decline due to projected
build out.
Interest Income Projected slight increase due to increasing interest rates.
Grants Projected average growth of 2%.
Tower Lease Projected average growth of 3% based on current contracts.
Transfers Based on administrative fees from the utility operations and
1/3 of Euless’ portion of car rental tax.
Miscellaneous Projected average growth of 3%, less rental income.
223
General Obligation Debt Service
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 1,468,300 1,395,993 1,506,793 1,618,401 1,730,825
REVENUES
Ad valorem taxes 3,589,556 3,645,520 2,715,283 1,821,788 1,818,567
Delinquent taxes 15,000 15,000 15,000 15,000 15,000
Penalties 15,000 15,000 15,000 15,000 15,000
Interest Income 80,000 80,800 81,608 82,424 83,248
Transfer from PID/TIRZ 2,245,457 2,219,633 2,213,314 2,210,721 2,216,105
Total Revenues 5,945,013 5,975,953 5,040,205 4,144,933 4,147,920
EXPENDITURES
Principal (4,183,848) (3,860,000) (3,230,000) (2,455,000) (2,550,000)
Interest (1,528,182) (1,999,263) (1,692,707) (1,571,619) (1,478,782)
Bank Charges (5,290) (5,890) (5,890) (5,890) (5,890)
Issuance Costs (300,000) - - - -
Total Expenditures (6,017,320) (5,865,153) (4,928,597) (4,032,509) (4,034,672)
Recommended Reserves per Policy (636,903) (703,511) (705,979) (711,499) (791,198)
ENDING FUND BALANCE 1,395,993 1,506,793 1,618,401 1,730,825 1,844,073
Tax Rate Variable
Assessed Taxable Value/$100 39,536,911 41,513,756 41,928,894 42,767,472 43,622,821
Amount generated by 1¢ tax 395,369 415,138 419,289 427,675 436,228
I&S Rate 0.090790 0.087815 0.064759 0.042598 0.041688
General Fund 0.371710 0.374685 0.397741 0.419902 0.420812
Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500
Debt Issuance Variable:
Beginning debt outstanding*43,713,848 51,953,813 48,093,813 44,863,813 42,408,813
Principal Retired (4,183,848)(3,860,000)(3,230,000)(2,455,000)(2,550,000)
Principal Issued (Proposed)12,423,813 - - - -
Ending debt outstanding 51,953,813 48,093,813 44,863,813 42,408,813 39,858,813
* Excludes self supporting taxable GO Refunding Bonds (Dallas Stars Center)
224
EDC Half Cent Sales Tax Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 1,756,239 764,759 1,118,162 1,466,123 1,841,812
REVENUES
Sales taxes 5,413,479 5,521,749 5,632,184 5,744,827 5,859,724
Interest Income 8,500 8,585 8,671 8,758 8,845
Transfer from EDC Debt Reserve - 5,707 5,764 5,821 5,879
Rental Income 73,580 73,580 73,580 73,580 77,845
Total Revenues 5,495,559 5,609,620 5,720,198 5,832,986 5,952,293
EXPENDITURES
Parks (2,142,626) (2,164,052) (2,185,693) (2,207,550) (2,229,625)
Library (1,239,732) (1,252,129) (1,264,651) (1,277,297) (1,290,070)
Economic Development (338,077) (343,623) (349,268) (355,014) (360,862)
Transfer to Debt Service (208,182) (375,782) (377,938) (375,653) (378,345)
Non-Departmental - Operating (513,546) (570,144)(619,688)(666,783)(714,014)
Operating Expenditures (4,442,163) (4,705,730) (4,797,237) (4,882,297) (5,351,260)
Capital Expenditures (2,044,876) (254,487) - - -
Total Expenditures (6,487,039) (4,960,217) (4,797,237) (4,882,297) (5,351,260)
Designated Reserves
Recommended Reserves per Policy (730,219) (773,545) (788,587) (802,569) (879,659)
Available for Supplemental 1,053,396 903,890 922,961 950,689 601,033
Proposed Supplemental - - - -
Remaining Supplemental 1,053,396 903,890 922,961 950,689 601,033
Additional Available for Capital (1,018,856) (263,273) 329,575 663,554 962,153
Total Available for Capital 34,540 640,617 1,252,536 1,614,243 1,563,186
Proposed Capital:
Library Remodel & Relocation (50,000) - - -
Misc. Park Improvements (75,000) (75,000) (75,000) (75,000)
Kiddie Carr Park Improvements - (500,000) - -
Wilshire Park Upgrades - (500,000) -
Blessing Branch Park Improvements - - - (365,064)
Carr Park Trail Connection - - - (241,100)
Transfer to TSSC (171,000) - - -
Proposed Capital (296,000) (575,000) (575,000) (681,164)
Remaining Funds Available 34,540 344,617 677,536 1,039,243 882,022
ENDING FUND BALANCE 764,759 1,118,162 1,466,123 1,841,812 1,761,681
Staffing Variable:
Full-time positions 24.25 24.25 24.25 24.25 24.25
Part-time positions 17.00 17.00 17.00 17.00 17.00
225
EDC Half Cent Sales Tax Debt Service and Debt Reserve Funds
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 100,863 128,871 383,358 383,358 383,358
REVENUES
Transfer from EDC Operations 317,934 630,269 377,938 375,653 378,345
Interest Income 5,650 5,707 5,764 5,821 5,879
Total Revenues 323,584 635,976 383,701 381,474 384,224
EXPENSES
Principal (95,000)(171,950)(182,127)(187,127)(197,304)
Interest (68,534)(203,533)(195,511)(188,226)(180,741)
Bank Charges / Issuance Cost (85,520)(300)(300)(300)(300)
Total Expenses (249,054)(375,782)(377,938)(375,653)(378,345)
Transfer to EDC Operations (5,650)(5,707)(5,764)(5,821)(5,879)
Transfer to EDC Debt (40,872)0 0 0 0
Total Transfers (46,522)(5,707)(5,764)(5,821)(5,879)
Recommended Reserves per Policy *(126,600)(381,087)(381,087)(381,087)(381,087)
ENDING FUND BALANCE 128,871 383,358 383,358 383,358 383,358
Debt Issuance Variable:
Beginning debt outstanding 40,000 1,625,320 4,873,570 4,691,444 4,504,317
Principal retired (95,000)(171,950)(182,127)(187,127)(197,304)
Principal Issued (proposed)1,680,320 3,420,200 - - -
Ending debt outstanding 1,625,320 4,873,570 4,691,444 4,504,317 4,307,013
*Recommended reserve level equal to the maximum annual debt outstanding
226
Crime Control & Prevention District
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 922,440 823,671 575,268 525,227 506,576
REVENUES
Sales taxes 2,672,030 2,725,471 2,779,980 2,835,580 2,892,291
Interest Income / Misc. 11,885 12,004 12,124 12,245 12,368
Total Revenues 2,683,915 2,737,474 2,792,104 2,847,825 2,904,659
EXPENDITURES
Police Protection (2,676,714) (2,735,877) (2,787,145) (2,841,476) (2,897,291)
Capital Expenditures (105,970) - - - -
Total Expenditures (2,782,684) (2,735,877) (2,787,145) (2,841,476) (2,897,291)
Recommended Reserves per Policy (440,008) (449,733) (458,161) (467,092) (476,267)
Available for Supplemental 7,201 1,597 4,959 6,349 7,368
Proposed Supplemental - - - -
Remaining Supplemental 7,201 1,597 4,959 6,349 7,368
Additional Available for Capital 376,462 373,938 117,107 58,135 30,309
Total Available for Capital 383,663 375,535 122,067 64,484 37,677
Proposed Capital(1)(250,000) (55,000) (25,000) -
Remaining Funds Available 383,663 125,535 67,067 39,484 37,677
ENDING FUND BALANCE 823,671 575,268 525,227 506,576 513,944
Staffing Variable:
Full-time positions 19.0 19.0 19.0 19.0 19.0
Part-time positions 0.0 0.0 0.0 0.0 0.0
(1) Proposed Capital will only be funded if excess reserves are available.
227
Car Rental Tax Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 4,309,489 3,341,747 6,135,593 8,919,401 10,562,034
REVENUES
Motor Vehicle Tax 14,760,765 14,908,373 15,057,456 15,208,031 15,360,111
Interest Income 75,000 75,750 76,508 77,273 78,045
Total Revenues 14,835,765 14,984,123 15,133,964 15,285,304 15,438,157
EXPENDITURES
DFW Rebate (9,840,510) (9,938,915) (10,038,304) (10,138,687) (10,240,074)
Transfer to Equipment Replacement (376,673) (444,876) (145,301) (260,382) (259,847)
Contingencies (100,000) (100,000) (100,000) (100,000) (100,000)
Transfer to General Fund (1,640,085) (1,656,486) (1,673,051) (1,689,781) (1,706,679)
Operating Expenditures (11,957,268) (12,140,277) (11,956,656) (12,188,851) (12,306,600)
Capital Expenses (3,846,239)
Total Expenditures (15,803,507) (12,140,277) (11,956,656) (12,188,851) (12,306,600)
Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000)
Available for Supplemental 2,878,497 2,843,846 3,177,308 3,096,453 3,131,556
Additional Available for Capital (1,536,750) 1,341,747 4,135,593 6,919,401 8,562,034
Total Available for Capital 1,341,747 4,185,593 7,312,901 10,015,854 11,693,590
Proposed Capital:
Kiddie Carr Park Improvements - (393,500) - -
Wilshire Park Upgrades - - (1,453,820) -
Traffic Signal - Cheek Sparger at Heritage (50,000) - - -
Proposed Capital (50,000) (393,500) (1,453,820) -
Remaining Funds Available 1,341,747 4,135,593 6,919,401 8,562,034 11,693,590
ENDING FUND BALANCE 3,341,747 6,135,593 8,919,401 10,562,034 13,693,590
228
Water and Wastewater Fund
Executive Summary
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
RATES
Water Base Rate $12.50 $13.00 $13.50 $14.00 $14.75
Water Consumption Rate (1)Tiered Tiered Tiered Tiered Tiered
Proposed Water Rate Increase $0.30 $0.29 $0.42 $0.35 $0.24
Wastewater Base Rate $10.75 $11.25 $11.75 $12.25 $13.00
Wastewater Consumption Rate(1)$4.27 $4.63 $4.88 $5.05 $5.19
Proposed Wastewater Rate Increase $0.29 $0.36 $0.25 $0.17 $0.14
EXPENSES
Departmental Expenditures (19,163,022)$ (20,893,651)$ (22,352,579)$ (23,566,923)$ (24,611,345)$
Salary Package (174,748)$ (178,243)$ (183,590)$ (189,098)$ (194,771)$
Transfers (1,475,000)$ (1,475,000)$ (1,475,000)$ (1,475,000)$ (1,475,000)$
G&A/Franchise Fee (2,579,722)$ (2,784,738)$ (2,945,726)$ (3,102,949)$ (3,224,823)$
Service Center (1,309,899)$ (1,325,157)$ (1,338,329)$ (1,352,302)$ (1,366,658)$
Debt Service (1,062,569)$ (1,125,300)$ (1,109,940)$ (1,106,020)$ (1,111,083)$
Capital (473,921)$ -$ -$ -$ -$
Total Expenses (26,238,881)$ (27,782,088)$ (29,405,165)$ (30,792,291)$ (31,983,680)$
Proposed Supplemental -$ -$ -$ -$
Proposed Capital -$ -$ -$ -$
STAFFING VARIABLE
Full-time Positions 43.00 43.00 43.00 43.00 43.00
Part-time Positions 2.00 2.00 2.00 2.00 2.00
(1) Includes Proposed Water & Wastewater Rate Increase
229
Water and Wastewater
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 6,468,595 6,026,924 6,092,212 6,144,305 6,381,504
REVENUES
Water Service 14,267,612 15,454,606 16,414,291 17,434,333 18,085,928
Wastewater Service 9,548,020 10,386,512 10,856,816 11,330,035 11,708,202
Reclaimed Water Service 563,251 545,432 682,549 716,463 859,029
Sanitation Service 224,045 230,766 237,689 244,820 252,165
Sale of New Meter/Reconnect 290,000 298,700 307,661 316,891 326,398
Inspection Fees 150,000 154,500 159,135 163,909 168,826
Penalties 230,000 236,900 244,007 251,327 258,867
Miscellaneous 35,000 35,000 35,000 35,000 35,000
Interest Income 75,000 78,250 80,598 83,015 85,506
Initiation & Transfer Fees 30,000 30,900 31,827 32,782 33,765
Recycling Fees 384,282 395,810 407,685 420,915 434,543
Total Revenues 25,797,210 27,847,377 29,457,257 31,029,490 32,248,228
Total Available 25,797,210 27,847,377 29,457,257 31,029,490 32,248,228
EXPENSES
Utility Billing (476,243) (488,149) (500,353) (512,862) (525,683)
Recycling (41,300) (42,333) (43,391) (44,476) (45,587)
Information Services (684,857) (701,978) (719,528) (737,516) (755,954)
City Engineer (369,821) (379,067) (388,543) (398,257) (408,213)
Water Production (8,288,471) (8,872,737) (9,667,822) (10,337,671) (10,830,511)
Water Distribution (1,177,137) (1,214,345) (1,350,853) (1,394,023) (1,464,671)
Wastewater Treatment (4,884,966) (5,812,627) (6,135,880) (6,429,819) (6,682,446)
Meter Reading (70,396) (72,156) (73,960) (75,809) (77,704)
Transfers (1,475,000) (1,475,000) (1,475,000) (1,475,000) (1,475,000)
G&A/Franchise Fee (2,579,722) (2,784,738) (2,945,726) (3,102,949) (3,224,823)
Fleet Services (1,309,899) (1,325,157) (1,338,329) (1,352,302) (1,366,658)
W&WW Debt (1,062,569) (1,125,300) (1,109,940) (1,106,020) (1,111,083)
Non-Departmental - Operating (3,344,579) (3,488,502) (3,655,840) (3,825,588) (4,015,346)
Operating Expenses (25,764,960) (27,782,088) (29,405,165) (30,792,291) (31,983,680)
Capital Expenses (473,921) - - - -
Total Expenses (26,238,881) (27,782,088) (29,405,165) (30,792,291) (31,983,680)
Recommended Reserves per Policy (5,294,170) (5,708,648) (6,042,157) (6,327,183) (6,571,989)
Available for Supplemental 32,250 65,288 52,093 237,199 264,549
Proposed Supplemental - - - -
Remaining Supplemental 32,250 65,288 52,093 237,199 264,549
Additional Available for Capital 700,504 318,276 50,055 (182,878) (190,485)
Total Available for Capital 732,754 383,564 102,148 54,321 74,063
Proposed Capital (1)- - - -
Remaining Funds Available 732,754 383,564 102,148 54,321 74,063
ENDING FUND BALANCE 6,026,924 6,092,212 6,144,305 6,381,504 6,646,052
Rates (2)
Water Base Rate $12.50 $13.00 $13.50 $14.00 $14.75
Consumption/1,000 gallons Tiered Tiered Tiered Tiered Tiered
Proposed Water Rate Increases - All Tiers $0.30 $0.29 $0.42 $0.35 $0.24
Wastewater Base Rate $10.75 $11.25 $11.75 $12.25 $13.00
90% of Metered Water Usage/1000 gallons $4.27 $4.63 $4.88 $5.05 $5.19
Proposed Wastewater Rate Increases $0.29 $0.36 $0.25 $0.17 $0.14
Staffing Variable
Full-time Positions 43.00 43.00 43.00 43.00 43.00
Part-time positions 2.00 2.00 2.00 2.00 2.00
(1) Proposed Capital will only be funded if excess reserves are available.
(2) FY19 Includes Proposed Water & Wastewater Rate Increases
230
Water & Wastewater Fund
Five Year Plan Revenue Assumptions
Revenue Source Assumptions
Interest Income Projected increase based on increasing interest rates.
Sanitation Services Based on average growth of 3%.
Water Service Based on projected rate increases sufficient to cover increased
costs and TRA rate increases.
Wastewater Service Based on projected rate increases sufficient to cover increased
costs and TRA rate increases.
Reclaimed Water Service Tiered rate increases based on a percentage of the anticipated
tiered rates for sprinkler customers (i.e. 87% for FY2019). The
percentage drops 1% annually until the differential reaches 85%
of anticipated sprinkler rates.
Sale of New Meters Based on average growth of 3%.
Reconnect Fees Based on average growth of 3%.
Inspection Fees Based on average growth of 3%.
Miscellaneous Projected to be flat.
Penalties Based on average growth of 3%.
Initiation & Transfer Fees Based on average growth of 3%.
Recycling Fees Based on average growth of 3%.
231
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
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE^775,115 1,225,115 1,225,115 1,225,115 1,225,115
REVENUES
Transfer from W&WW Operations 1,062,569 1,125,300 1,109,940 1,106,020 1,111,083
Transfer from Rate Stabilization 515,000 0 0 0 0
Transfer from Impact Fees 375,418 376,024 121,144 118,606 121,069
Total Revenues 1,952,987 1,501,324 1,231,084 1,224,626 1,232,152
EXPENSES
Principal (1,200,000)(1,170,000)(915,000)(920,000)(940,000)
Interest (300,987)(328,924)(313,684)(302,226)(289,752)
Bank Charges (2,000)(2,400)(2,400)(2,400)(2,400)
Total Expenses (1,502,987)(1,501,324)(1,231,084)(1,224,626)(1,232,152)
Recommended Reserves per Policy *(838,600)(815,759)(791,361)(775,164)(757,969)
ENDING FUND BALANCE 1,225,115 1,225,115 1,225,115 1,225,115 1,225,115
Debt Issuance Variable:
Beginning debt outstanding 11,545,000 19,620,000 18,450,000 17,535,000 16,615,000
Principal retired (1,200,000)(1,170,000)(915,000)(920,000)(940,000)
Principal Issued (Proposed)9,275,000 - - - -
Anticipated Loan Forgiveness TWDB - - - - -
Net Principal to be Repaid 9,275,000 - - - -
Ending debt outstanding 19,620,000 18,450,000 17,535,000 16,615,000 15,675,000
* Recommended reserve level equal to the average annual W&WW debt outstanding
232
Drainage Utility Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 247,722 168,318 172,273 176,482 182,593
REVENUES
Drainage Fees 804,000 826,512 843,042 862,432 879,681
Penalties 7,500 8,265 8,430 8,624 8,797
Interest Income 2,500 2,525 2,550 2,576 2,602
Total Revenues 814,000 837,302 854,023 873,632 891,079
EXPENSES
Operating Expenses (813,404) (833,347) (849,815) (867,521) (885,748)
Capital Expenses (80,000) - - - -
Total Expenses (893,404) (833,347) (849,815) (867,521) (885,748)
Recommended Reserves per Policy (167,138) (171,236) (174,619) (178,258) (182,003)
Available for Supplemental 596 3,955 4,208 6,111 5,332
Proposed Supplemental - - - -
Remaining Supplemental 596 3,955 4,208 6,111 5,332
Additional Available for Capital 584 (2,918) (2,346) (1,776) 590
Total Available for Capital 1,180 1,038 1,862 4,335 5,922
Proposed Capital - - - -
Remaining Funds Available 1,180 1,038 1,862 4,335 5,922
ENDING FUND BALANCE 168,318 172,273 176,482 182,593 187,925
Rates
Drainage Rate $2.75 $2.75 $2.75 $2.75 $2.75
Staffing Variable:
Full-time positions 8.00 8.00 8.00 8.00 8.00
Part-time positions 0.0 0.0 0.0 0.0 0.0
233
Service Center Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 485,423 403,923 403,923 403,923 403,923
REVENUES
Transfer from W&WW Fund 1,309,899 1,325,157 1,338,329 1,352,302 1,366,658
Total Revenues 1,309,899 1,325,157 1,338,329 1,352,302 1,366,658
EXPENSES
Service Center (1,309,899) (1,325,157) (1,338,329) (1,352,302) (1,366,658)
Capital Expenses (81,500) - - - -
Total Expenses (1,391,399) (1,325,157) (1,338,329) (1,352,302) (1,366,658)
Available for Supplemental - - - - -
Proposed Supplemental - - - -
Remaining Supplemental - - - - -
Additional Available for Capital 403,923 403,923 403,923 403,923 403,923
Total Available for Capital 403,923 403,923 403,923 403,923 403,923
Proposed Capital - - - -
Remaining Funds Available 403,923 403,923 403,923 403,923 403,923
ENDING FUND BALANCE 403,923 403,923 403,923 403,923 403,923
Staffing Variable:
Full-time positions 5.0 5.00 5.00 5.00 5.00
Part-time positions 0.0 0.0 0.0 0.0 0.0
234
Texas Star Golf Course Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 84,165 99,473 103,666 107,967 115,238
REVENUES
Green Fees 1,383,310 1,422,127 1,454,124 1,481,026 1,506,944
Driving Range Fees 94,745 97,416 99,608 101,450 103,226
Cart Rental Fees 363,675 374,019 382,435 389,510 396,326
Club Rental Fees 26,710 28,443 29,082 29,621 30,139
Merchandise Sales 230,000 241,762 247,201 251,774 256,180
Tobacco 4,835 5,017 5,130 5,225 5,317
Food Sales 1,226,390 1,240,805 1,268,724 1,292,195 1,314,808
Non-Alcoholic Beverage Sales 132,705 136,524 139,596 142,178 144,667
Alcohol Sales 405,175 419,527 428,967 436,903 444,548
Catering Fees 65,000 65,650 66,307 66,970 67,639
Monthly Fees 109,225 113,048 117,005 121,100 125,338
Rental Income 160,000 164,000 168,100 172,303 176,610
Interest Income - - - - -
GF Transfer 16,000 16,639 17,013 17,328 17,631
H/M Transfer 371,355 382,000 391,000 398,000 405,000
Advertising Revenue 47,155 47,155 47,155 47,155 47,155
Other - - - - -
Total Revenues 4,636,280 4,754,132 4,861,446 4,952,737 5,041,529
EXPENDITURES
Golf Course Maintenance (935,113) (961,296) (983,406) (1,001,796) (1,018,826)
Golf Course Pro Shop (273,413) (281,069) (287,533) (292,910) (297,889)
Golf Course Food & Beverage (807,215) (829,817) (848,903) (864,778) (879,479)
Conference Centre (270,955) (278,542) (284,948) (290,277) (295,211)
Cart/Driving Range Operations (201,849) (207,501) (212,273) (216,243) (219,919)
Non-Departmental - Operating (578,697) (613,456) (634,395) (656,055) (672,498)
Debt Service (422,293) (422,318) (426,751) (424,224) (423,487)
Equipment Replacement (312,793) (317,485) (322,247) (327,081) (331,987)
COGS-Merchandise (161,000) (169,233) (173,041) (176,242) (179,326)
COGS-Tobacco (3,225) (3,347) (3,422) (3,485) (3,546)
COGS-Food (429,237) (434,282) (444,053) (452,268) (460,183)
COGS-Beverage (44,058) (45,326) (46,346) (47,203) (48,029)
COGS-Alcohol (131,074) (135,717) (138,771) (141,338) (143,811)
COGS-Catering (50,050) (50,551) (51,056) (51,567) (52,082)
Total Expenses (4,620,972) (4,749,938) (4,857,145) (4,945,466) (5,026,275)
Recommended Reserves per Policy*- - - - -
Available for Supplemental 15,308 4,193 4,301 7,270 15,253
Proposed Supplemental - - - -
Remaining Supplemental 15,308 4,193 4,301 7,270 15,253
Additional Available for Capital 84,165 99,473 103,666 107,967 115,238
Total Available for Capital 99,473 107,860 112,268 122,508 145,744
Proposed Capital - - - -
Remaining Funds Available 99,473 107,860 112,268 122,508 145,744
ENDING FUND BALANCE 99,473 103,666 107,967 115,238 130,491
Estimated # of Rounds 35,855 36,214 36,576 36,576 36,576
Staffing Variable:
Full-time positions 11.75 11.75 11.75 11.75 11.75
Part-time positions (LL Roberts)57.0 57.0 57.0 57.0 57.0
*Recommended Reserves are funded in a separate fund
235
Texas Star Sports Complex Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 169,575 196,177 196,285 212,279 221,041
REVENUES
Tournament Fees 305,000 120,000 305,000 305,000 305,000
Concessions 210,000 100,000 210,000 210,000 210,000
Alcohol Sales 195,000 - - - -
Memberships/Leagues 410,000 120,000 440,000 440,000 440,000
Admissions 21,000 20,000 21,000 21,000 21,000
Advertising/Sponsorships 19,000 9,000 19,000 19,000 19,000
Sales of Goods 36,000 - 36,000 36,000 36,000
Miscellaneous/Events/Transfers 100 171,000 100 100 100
Interest Income 1,500 1,500 1,500 1,500 1,500
Rental Income 81,000 63,000 93,000 93,000 93,000
Batting Cages 2,500 2,500 2,500 2,500 2,500
Total Revenues 1,281,100 607,000 1,128,100 1,128,100 1,128,100
EXPENSES
Operations (1,182,232) (603,136) (1,108,294) (1,115,469) (1,119,868)
Equipment Replacement (3,700) (3,756) (3,812) (3,869) (3,927)
Operating Expenses (1,185,932) (606,892) (1,112,106) (1,119,338) (1,123,795)
Capital Expenses (68,566) - - - -
Total Expenses (1,254,498) (606,892) (1,112,106) (1,119,338) (1,123,795)
Minimum Reserves per Policy - - - - -
Available for Supplemental 95,168 108 15,994 8,762 4,305
Proposed Supplemental - - - -
Remaining Supplemental 95,168 108 15,994 8,762 4,305
Additional Available for Capital 101,009 196,177 196,285 212,279 221,041
Total Available for Capital 196,177 196,285 212,279 221,041 225,346
Proposed Capital - - - -
Remaining Funds Available 196,177 196,285 212,279 221,041 225,346
ENDING FUND BALANCE 196,177 196,285 212,279 221,041 225,346
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
236
Equipment Replacement Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 3,650,009 4,332,351 4,388,890 4,714,944 4,587,373
REVENUES
General Fund Depreciation 1,112,912 1,129,606 1,146,550 1,163,748 1,181,204
TSSC Depreciation 3,700 3,756 3,812 3,869 3,927
Water/Wastewater Depreciation 92,536 93,924 95,333 96,763 98,214
Drainage Depreciation 3,400 3,451 3,452 3,504 3,556
Fleet Services Depreciation 5,328 5,408 5,489 5,571 5,655
EDC Parks Depreciation 5,500 5,583 5,666 5,751 5,837
Texas Star Depreciation 312,793 317,485 322,247 327,081 331,987
Car Rental Transfer 376,673 444,876 145,301 260,382 259,847
Sale of Assets 61,000 116,100 48,500 84,700 $82,900
Interest Income 35,000 35,350 35,704 36,061 36,421
Total Revenues 2,008,842 2,155,539 1,812,054 1,987,430 2,009,548
EXPENSES
Equipment Replacements (1,326,500) (2,099,000) (1,486,000) (2,115,000) (2,047,000)
Total Expenses (1,326,500) (2,099,000) (1,486,000) (2,115,000) (2,047,000)
Available for Capital 4,332,351 4,388,890 4,714,944 4,587,373 4,549,921
Proposed Capital - - - -
ENDING FUND BALANCE 4,332,351 4,388,890 4,714,944 4,587,373 4,549,921
237
Health Insurance Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2018-19 2019-20 2020-21 2021-22 2022-23
BEGINNING BALANCE 2,633,379 2,678,379 2,835,829 3,002,734 3,180,097
REVENUES
Premiums collected from Employees 1,933,536 1,969,741 2,065,737 2,167,148 2,274,264
City Contribution 5,581,357 6,021,223 6,318,210 6,632,443 6,963,792
Interest Income / Misc. / Rebates 45,000 45,450 45,905 46,364 46,827
Total Revenues 7,559,893 8,036,414 8,429,851 8,845,955 9,284,883
EXPENSES
Operating Expenses (192,614) (196,481) (199,948) (203,592) (207,329)
OPEB Trust Contribution (679,959) (679,959) (679,959) (679,959) (679,959)
Insurance Claims (4,995,619) (5,294,067) (5,610,357) (5,945,558) (6,300,799)
RX Claims (615,699) (646,484) (678,808) (712,749) (748,386)
Re-insurance Fees (797,279) (821,197) (845,833) (871,208) (897,345)
Insurance Services (226,715) (233,516) (240,522) (247,738) (255,170)
Employee Wellness Program (5,000) (5,150) (5,305) (5,464) (5,628)
Federal Requirements (2,008) (2,108) (2,214) (2,325) (2,441)
Operating Expenses (7,514,893) (7,878,964) (8,262,946) (8,668,591) (9,097,055)
Capital Carryover - - - - -
Total Expenses (7,514,893) (7,878,964) (8,262,946) (8,668,591) (9,097,055)
Recommended Reserves per Policy (2,676,744)(2,834,915)(3,002,454)(3,179,918)(3,367,895)
Available for Supplemental 45,000 157,450 166,904 177,364 187,827
Proposed Supplemental - - - -
Remaining Supplemental 45,000 157,450 166,904 177,364 187,827
Additional Available for Capital (43,365) (156,536) (166,625) (177,184) (187,798)
Total Available for Capital 1,635 914 280 179 29
Proposed Capital - - - -
Remaining Funds Available 1,635 914 280 179 29
ENDING FUND BALANCE 2,678,379 2,835,829 3,002,734 3,180,097 3,367,924
Estimated City Contribution
Per Employee Per Month 1,193 1,283 1,336 1,399 1,465
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
238
Supplemental Requests
City Manager Recommended and Funded
Year/Fund/Department
*Fund subject to change
^Project contains both Capital and Supplemental Requests
Dept Division Fund*Program Description Program Type Program Cost Requested
Admin Svcs Information Svcs General Hardware/Software Replacement^Supplemental 277,000$ 2019
Admin Svcs Information Svcs General Court Technology Supplemental 45,000$ 2019
Fire Administration General Integrated Camera/Taser System Supplemental 56,279$ 2019
Fleet & Fac Fac Maintenance General HVAC System Improvements Supplemental 35,000$ 2019
PACS Parks General Tree Trimming Services Supplemental 7,500$ 2019
PW Streets General Field Tech 1 Supplemental 66,455$ 2019
PW Streets General Transfer to FY2019 Street Improvements Supplemental 425,000$ 2019
912,234$
PD Patrol General Patrol Officer^Supplemental $65,081 2020
$65,081
Fire EMS/Suppression General 3 Firefighter/Paramedics^Supplemental $ 321,018 2021
$ 321,018
PD Patrol General Patrol Officer^Supplemental $66,708 2022
$66,708
PD Patrol General Patrol Officer^Supplemental $68,375 2023
$68,375 239
Capital Requests
City Manager Recommended and Funded
Year/Fund/Department
*Fund subject to change
^Project contains both Capital and Supplemental Requests
Dept Division Fund*Program Description Program Type Program Cost Requested
PACS PATS Athletic Complex Champion Wall Outfield Fence Capital 53,200$ 2019
PACS PATS Athletic Complex Netting and Turf Replacement Capital 15,366$ 2019
68,566$
PD Administration CCPD Incident Management Software Capital 15,500$ 2019
PD Administration CCPD Laserfiche Repository and Licenses Capital 20,000$ 2019
PD Administration CCPD Crime Scene Cameras Capital 4,500$ 2019
PD Administration CCPD Wide Format Laminator Capital 3,000$ 2019
PD Administration CCPD Emergency Operations Center Command Console Capital 8,920$ 2019
PD Administration CCPD Drug Detection System Capital 24,050$ 2019
PD Administration CCPD Drone Program Capital 20,000$ 2019
95,970$
Admin Svcs Library EDC Audio/Visual Equipment Capital 150,000$ 2019
Admin Svcs Library EDC Security Cameras Capital 20,000$ 2019
Admin Svcs Information Svcs EDC RecTrac On-site Upgrade Capital 15,000$ 2019
PACS Parks EDC Toro Reel Mower Capital 60,000$ 2019
PACS Parks EDC Toro Multi Pro Boom Sprayer Capital 36,200$ 2019
PACS Parks EDC Brush and Debris Equipment Capital 7,300$ 2019
PACS Parks EDC Chemical Sprayer Capital 7,759$ 2019
PACS Parks EDC Box Blade Attachment Capital 3,800$ 2019
PACS Parks EDC Soil Batch Mixer Capital 10,000$ 2019
Non-departmental Non-departmental EDC Transfer to EDC CIP for Library Remodel Capital 550,000$ 2019
Non-departmental Non-departmental EDC Transfer to EDC CIP for TSSC Phase VII Design Capital 150,000$ 2019
Non-departmental Non-departmental EDC Transfer to EDC CIP for Misc Park Improvements Capital 90,000$ 2019
Non-departmental Non-departmental EDC Transfer to EDC CIP for Contingency Capital 7,493$ 2019
1,107,552$
Non-departmental Non-departmental General HOME/CPR Funding Capital 150,000$ 2019
Admin Svcs Human Resources General Career Prep Program Capital 15,000$ 2019
CMO Communications General Multi-Media Intern Capital 10,500$ 2019
Planning & Development Inspection Services General Third-Party Plan Review and Construction Inspection Capital 35,000$ 2019
Planning & Development Inspection Services General Scanning Service Capital 20,000$ 2019
Admin Svcs Information Svcs General Hardware/Software Replacement^Capital 10,000$ 2019
Admin Svcs Information Svcs General Laserfiche License Upgrade Capital 89,790$ 2019
PW Street Maintenance General Public Works Yard Reconstruction - Phases II and III Capital 220,000$ 2019
Fire EMS/Suppression General Exercise Equipment Replacement Capital 3,000$ 2019
Fleet & Fac Fire Marshal General Part-time Fire Inspectors Capital 23,400$ 2019
Fleet & Fac Fac Maintenance General HVAC Repairs and Upgrades - Police and Courts Capital 370,000$ 2019
Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital 21,000$ 2019
PD Fac Maintenance General Window Treatment Replacement - Building D Capital 6,200$ 2019
PD Administration General Brazos Ticket Writer Replacement Capital 67,043$ 2019
PACS Administration General Furniture Replacement Capital 11,500$ 2019
PACS Recreation General Floor Replacement - Recreation Center Capital 95,400$ 2019
PACS Aquatics General Aquatic Park Slide Resurfacing Capital 15,000$ 2019
PACS Recreation General Locker Room Upgrade Capital 12,000$ 2019240
Capital Requests
City Manager Recommended and Funded
Year/Fund/Department
*Fund subject to change
^Project contains both Capital and Supplemental Requests
Dept Division Fund*Program Description Program Type Program Cost Requested
PACS Aquatics General Umbrella Fabric Replacement Capital 15,000$ 2019
PACS Recreation General Lobby Furniture Replacement - Recreation Center Capital 29,500$ 2019
PACS Parks General Coverworx Shelter - Bob Eden Park Capital 25,000$ 2019
PACS Senior Center General Treadmill Replacement Capital 23,175$ 2019
Non-departmental Non-departmental General Transfer to Misc Street Repairs Capital 75,000$ 2019
Non-departmental Non-departmental General Transfer to Misc Screening Wall Repair Capital 25,000$ 2019
Non-departmental Non-departmental General Transfer to General Emergency Contingency Reserve Capital 500,000$ 2019
1,867,508$
Planning & Development Development Hotel/Motel Wayfinding Program Phase II Capital 75,000$ 2019
75,000$
PACS Recreation Rec Class Fitness Equipment Replacement Capital 25,800$ 2019
PACS Recreation Rec Class Fitness Center Desk Remodel Capital 11,040$ 2019
PACS Recreation Rec Class Playbook Printing and Mailing Capital 47,000$ 2019
83,840$
Admin Svcs Information Svcs Risk Security Initiative Capital 9,000$ 2019
Fleet & Fac Fac Maintenance Risk Roof Restoration - Building B Capital 94,000$ 2019
Non-departmental Non-departmental Risk Transfer to ADA/TAS Facility Improvements Capital 25,000$ 2019
128,000$
Fleet & Fac Fleet Svcs Svc Center Fence, Gate and Miscellaneous Enhancements Capital 35,000$ 2019
Fleet & Fac Fleet Svcs Svc Center Shop Heater Replacement and Enhancements Capital 21,500$ 2019
56,500$
PW Water Distribution W/WW Enclosed Cab Backhoe Capital 125,000$ 2019
Non-departmental Non-departmental W/WW Transfer to Misc Wastewater Rehab Capital 25,000$ 2019
Non-departmental Non-departmental W/WW Transfer to Misc Valve Replacement Capital 125,000$ 2019
275,000$
Non-departmental Non-departmental Drainage Transfer to Misc Drainage Improvements Capital 80,000$ 2019
80,000$
Non-departmental Non-departmental Car Rental Transfer to Car Rental CIP for Library Construction Capital 2,964,900$ 2019
Non-departmental Non-departmental Car Rental Transfer to Redevelopment Fund Capital 500,000$ 2019
3,464,900$
PD Administration CCPD Security Camera System Capital 250,000$ 2020
250,000$
Admin Svc Library EDC Moving Expenses Capital 50,000$ 2020
PACS Parks EDC Misc Park Improvements Capital 75,000$ 2020
PACS Parks EDC Transfer to TSSC Capital 171,000$ 2020
296,000$ 241
Capital Requests
City Manager Recommended and Funded
Year/Fund/Department
*Fund subject to change
^Project contains both Capital and Supplemental Requests
Dept Division Fund*Program Description Program Type Program Cost Requested
PD Patrol General Patrol Officer^Capital 12,500$ 2020
Fire EMS/Suppression General Hand Tool Replacement Package Capital 10,000$ 2020
Fire EMS/Suppression General Hydraulic Rescue Tools Capital 35,000$ 2020
Fire EMS/Suppression General Thermal Imaging Camera Capital $13,000 2020
Fire EMS/Suppression General Bunker Gear Extractor Capital $20,000 2020
Non-departmental Non-departmental General Transfer to cover Insurance Reserve Capital 112,000$ 2020
202,500$
PD Administration CCPD SWAT Vest Capital 30,000$ 2021
PD Administration CCPD Under Cover Vehicle Capital 25,000$ 2021
55,000$
PACS Parks EDC Misc Park Improvements Capital 75,000$ 2021
75,000$
Fire EMS/Suppression General 3 Firefighter/Paramedics^Capital 12,600$ 2021
Non-departmental Non-departmental General Transfer to cover Insurance Reserve Capital 121,000$ 2021
133,600$
PD Administration CCPD Batteries for large UPS in Dispatch & Radio System Capital 25,000$ 2022
25,000$
PACS Parks EDC Misc Park Improvements Capital 75,000$ 2022
75,000$
PD Patrol General Patrol Officer^Capital 12,750$ 2022
Non-departmental Non-departmental General Transfer to cover Insurance Reserve Capital 131,000$ 2022
143,750$
PACS Parks EDC Misc Park Improvements Capital 75,000$ 2023
75,000$
PD Patrol General Patrol Officer^Capital 13,000$ 2023
Fire EMS/Suppression General Thermal Imaging Camera Capital 14,000$ 2023
Non-departmental Non-departmental General Transfer to cover Insurance Reserve Capital 141,000$ 2023
168,000$ 242
Supplemental Requests
Other Items Requested
Year/Fund/Department
*Fund subject to change
^Project contains both Capital and Supplemental Requests
Dept Division Fund*Program Description Program Type Program Cost Requested
Fire EMS/Suppression General Firefighters/Paramedics (3)^Supplemental 321,018$ 2019
PD Patrol General Patrol Officer^Supplemental 65,081$ 2019
PD Code Compliance General Code Officer^Supplemental 91,007$ 2019
PD Administration General Computer Support Tech Supplemental 70,000$ 2020
PD Administration General Crime Analyst Supplemental 60,000$ 2020
PACS Recreation General Aquatic Programmer Supplemental 86,088$ 2020
PW Street Maintenance General Field Tech Supplemental 77,096$ 2020
PD Administration General Dispatcher Supplemental 80,850$ 2021
PD Administration General Scheduling Software Maintenance Supplemental 3,000$ 2021
PW Sewage & Treatment W/WW Field Tech Supplemental 80,751$ 2021
Fire EMS/Suppression General Training/EMS Officer Supplemental $ 157,852 2022
PW Street Maintenance General Field Tech Supplemental 86,695$ 2022
PW Water Distribution W/WW Field Tech Supplemental 92,408$ 2023
243
Capital Requests
Other Items Requested
Year/Fund/Department
*Fund subject to change
^Project contains both Capital and Supplemental Requests
Dept Division Fund*Program Description Program Type Program Cost Requested
Fire EMS/Suppression General Firefighters/Paramedics (3)^Capital 12,600$ 2019
Fire Fire Marshal General Audio/Visual System Replacement Capital 4,220$ 2019
PD Patrol General Equipment for New Patrol Officer^Capital 12,500$ 2019
PD Code Compliance General Truck for New Code Officer^Capital 29,000$ 2019
Admin Svc Library EDC Consultant - Marketing and Branding Capital 6,800$ 2020
Admin Svc Library EDC Library Staff Technology Capital 25,000$ 2020
Admin Svc Library EDC Digital signage Capital 7,200$ 2020
Admin Svc Library EDC Self Checkout App Capital 10,000$ 2020
Admin Svc Library EDC Smart Table Capital 5,000$ 2020
PD Administration General Floor Machine Capital 7,000$ 2020
PD Administration General Patrol Vehicle Capital 60,000$ 2020
PD Administration General Unmarked Vehicle Capital 25,000$ 2020
PD Administration General Storage Area Network (end of life)Capital 75,000$ 2020
Fire Fire Marshal General Laptop Computers Capital 15,000$ 2020
Fire Fire Marshal General Furniture Replacement Capital 5,000$ 2020
Fire EMS/Suppression General Bail Out Safety System Capital 25,000$ 2020
Fire EMS/Suppression General Compressor/Cascade Capital $ 20,000 2020
Admin Svcs Information Svcs General Cartogrpah Cityworks software - PW and P&D Capital 100,000$ 2020
Fleet & Fac Fac Maintenance General Repaint Redi-Mix HQ Capital 62,000$ 2020
Fleet & Fac Fac Maintenance General Council Chamber Audience Chairs Replacement Capital 85,000$ 2020
Fleet & Fac Fac Maintenance General Roof Restoration - Building D Capital $ 100,693 2020
Fleet & Fac Fac Maintenance General Roof Restoration - Service Center Capital $ 61,000 2020
Fleet & Fac Fac Maintenance General Roof PM Repairs - EFLC Capital $ 60,000 2020
PACS Parks General Field Groomer Capital 10,000$ 2020
PACS Parks General Reel Mower Capital 60,000$ 2020
PACS Parks General Park Shop Expansion Capital $ 20,000 2020
PACS Parks General Chemical Program Capital 35,000$ 2020
PACS Parks General Heritage Playground Capital 100,000$ 2020
PACS Parks General Sea Container/Storage Building Capital 5,000$ 2020
PACS Aquatics General Indoor Pool Floor Resurface Capital 40,000$ 2020
PACS Aquatics General Portable ADA Chair Capital 8,000$ 2020
PACS Aquatics General Pool Vacuum Capital 8,000$ 2020
PACS Aquatics General UV System Capital 45,000$ 2020
PACS Sr Ctr General Treadmill Replacement Capital 7,295$ 2020
PACS Sr Ctr General Fitness Bike Replacement Capital 12,000$ 2020
PACS Sr Ctr General Furniture Replacement Capital 28,000$ 2020
PACS Programs Rec Class Stairmaster, AbCoaster & Row Machine Capital 11,400$ 2020
Fleet & Fac Fleet Svcs Svc Ctr Replace Machine Shop Cabinets Capital 8,500$ 2020
Fleet & Fac Fleet Svcs Svc Ctr Tire Balance and Installation Machine Capital 11,500$ 2020
Fleet & Fac Fleet Svcs Svc Ctr Vinyl Floor Covering Replacement Capital 9,500$ 2020
PACS PATS TSSC Concession Equipment at SBW Capital 33,000$ 2020
PACS PATS TSSC Scoreboard Conversion to LED Capital 50,000$ 2020244
Capital Requests
Other Items Requested
Year/Fund/Department
*Fund subject to change
^Project contains both Capital and Supplemental Requests
Dept Division Fund*Program Description Program Type Program Cost Requested
Admin Svc Library EDC Library Patron Technology Capital 26,000$ 2021
Admin Svc Library EDC Everbrite Interactive digital art Capital 14,000$ 2021
Admin Svc Library EDC Digital endcap signage Capital 30,000$ 2021
PD Administration General Recorder for Dispatch Phone Calls and Backup Radios Capital 160,000$ 2021
PD Administration General Sky Tower Capital 100,000$ 2021
PD Administration General Refrigerator Capital 5,000$ 2021
PD Administration General Washer / Dryer Capital 20,000$ 2021
PD Administration General Freezer Capital 4,000$ 2021
PD Administration General Patrol Vehicle Capital 60,000$ 2021
Fire Fire Marshal General Codes Adoption Capital 4,000$ 2021
Fire Fire Marshal General Hydrocarbon Sniffer Capital 2,500$ 2021
Fire EMS/Suppression General Compressor/Cascade Capital 20,000$ 2021
Fleet & Fac Fac Maintenance General Carpet Replacement - Building B Capital 52,000$ 2021
Fleet & Fac Fac Maintenance General Roof Coating System - PACS Capital 50,660$ 2021
Fleet & Fac Fac Maintenance General Roof Replacement - Simmons Center Capital 160,000$ 2021
Fleet & Fac Fac Maintenance General Roof Restoration - Parks Maintenance Building Capital 65,000$ 2021
Fleet & Fac Fac Maintenance General Roof Restoration - SBW Capital 65,000$ 2021
PACS Parks General Bob Eden Playground Capital $ 100,000 2021
PACS Parks General Mid Cities Median Beautification Capital 25,000$ 2021
PACS Parks General VOBC Amphitheatre Renovation Capital 15,000$ 2021
PACS Parks General Fenway/Shea Dug Out Covers Capital 8,000$ 2021
PACS Parks General Park Shop Concrete/Asphalt Capital 25,000$ 2021
PACS Parks General Equipment Life Capital 14,000$ 2021
PACS Parks General Chemical Program Capital 35,000$ 2021
PACS Aquatics General Outdoor Sand Change Capital 10,000$ 2021
PACS Aquatics General Aquatic Play Unit Capital 75,000$ 2021
PACS Sr Ctr General Kitchen Equipment Replacement Capital 10,000$ 2021
PACS Programs General Poster Printer Capital 6,500$ 2021
PACS Programs Rec Class Adaptive Motion Trainers Capital 14,000$ 2021
Fleet & Fac Fleet Svcs Svc Ctr Roll-up Shop Doors Replacement Capital 36,000$ 2021
Fleet & Fac Fleet Svcs Svc Ctr Lube Reels and Tanks Replacement Capital 14,500$ 2021
PACS PATS TSSC Replace Fence - Royal Capital 50,000$ 2021
PACS PATS TSSC Hitting Tunnels Capital 20,000$ 2021
PW Water Distribution W/WW Full Size Crew Cab Capital 32,000$ 2021245
Capital Requests
Other Items Requested
Year/Fund/Department
*Fund subject to change
^Project contains both Capital and Supplemental Requests
Dept Division Fund*Program Description Program Type Program Cost Requested
Admin Svc Library EDC Automated Materials Handling (sorters)Capital 125,000$ 2022
Fire Fire Marshal General File Storage Unit Capital $4,000 2022
Fire EMS/Suppression General Heart Monitors Capital 140,000$ 2022
Fire EMS/Suppression General Treadmills Capital 25,000$ 2022
Fire EMS/Suppression General Station Furniture Capital 12,000$ 2022
Fleet & Fac Fac Maintenance General Elevator System Upgrades - PD & Rec Capital 125,000$ 2022
Fleet & Fac Fac Maintenance General Alarm System Replacements Capital 25,000$ 2022
Fleet & Fac Fac Maintenance General Roof Restoration - PD & Courts Capital 149,419$ 2022
Fleet & Fac Fac Maintenance General Roof Restoration - PW Capital 75,000$ 2022
PACS Parks General Midway Playground Capital 200,000$ 2022
PACS Parks General PATS Fitness Area Capital 135,000$ 2022
PACS Parks General Power Washer Capital 15,000$ 2022
PACS Parks General Chemical Program Capital $ 35,000 2022
Fleet & Fac Fleet Svcs Svc Ctr Fuel Pumps Replacement Capital 68,000$ 2022
PACS PATS TSSC Replace Fence - VETS Capital 50,000$ 2022
PD Administration General Console Upgrade Dispatch & Consolette Radio Upgrade Capital 300,000$ 2023
PD Administration General SWAT Vehicle Capital 30,000$ 2023
PD Administration General Live Scan Capital 75,000$ 2023
PD Administration General Fitness Center Remodel Capital 20,000$ 2023
Fire Fire Marshal General Furniture Replacement Capital 5,000$ 2023
Fire EMS/Suppression General Heart Monitors Capital 160,000$ 2023
Fire EMS/Suppression General Treadmills Capital 25,000$ 2023
Fleet & Fac Fac Maintenance General Roof Replacement - Texas Star Conference Centre Capital 410,000$ 2023
Fleet & Fac Fac Maintenance General Roof Restoration - Redi-Mix HQ Capital 122,595$ 2023
Fleet & Fac Fac Maintenance General Generator Replacement - Fire Station #3 Capital 68,000$ 2023
Fleet & Fac Fac Maintenance General Median Light Replacement - City Hall Capital 70,000$ 2023
PACS Parks General Playground Replacement TBD Capital 135,000$ 2023
PACS Parks General PATS Bed Renovation Capital 25,000$ 2023
PACS Parks General Fire Admin Flower Bed Renovation Capital 25,000$ 2023
PACS Parks General Police North Fence Replacement Capital 15,000$ 2023
PACS Parks General Chemical Program Capital 35,000$ 2023
PW Street Maintenance General Re-assessment of 5 Year Pavement Management Plan Capital $ 75,000 2023
Fleet & Fac Fleet Svcs Svc Ctr Shop Lighting Replacement Capital 15,000$ 2023
PACS PATS TSSC Convert Lights to LED Capital 594,000$ 2023
PD Administration General Police Department Building Renovation Capital TBD246
247
Fleet Transfer : 5 Year Budget
Department Name Account Code 2020 2021 2022 2023
Administration 101-1011-513 9601 2,368$ 2,404$ 2,440$ 2,476$
Police / Code Enforcement 101-3025-521 9601 14,040$ 14,251$ 14,465$ 14,682$
Police / Administration 101-3045-521 9601 5,777$ 5,864$ 5,952$ 6,041$
Police / Patrol 101-3046-521 9601 259,709$ 263,605$ 267,559$ 271,572$
Police / C.I.D.101-3047-521 9601 21,334$ 21,654$ 21,979$ 22,309$
Police / Service 101-3048-521 9601 19,872$ 20,170$ 20,472$ 20,779$
Police / Detention 101-3049-521 9601 1,910$ 1,939$ 1,968$ 1,997$
Fire / Marshall / Education 101-4023-522 9601 33,879$ 34,387$ 34,903$ 35,426$
Fire / EMS / Suppression 101-4041-522 9601 417,188$ 423,446$ 429,798$ 436,245$
Facility Maintenance 101-5037-519 9601 17,743$ 18,009$ 18,280$ 18,554$
Planning 101-6032-540 9601 10,421$ 10,577$ 10,736$ 10,897$
Animal Control 101-8033-531 9601 9,643$ 9,787$ 9,934$ 10,083$
Recreation 101-7051-550 9601 24,327$ 24,691$ 25,062$ 25,438$
Parks 101-7052-550 9601 123,195$ 125,043$ 126,918$ 128,822$
Streets 101-8033-531 9601 168,200$ 170,723$ 173,284$ 175,883$
General Fund Total:1,129,606$ 1,146,550$ 1,163,748$ 1,181,204$
City Engineer 501-8066-531 9601 7,275$ 7,384$ 7,494$ 7,607$
Water Production 501-8071-531 9601 21,442$ 21,764$ 22,090$ 22,421$
Water Distribution 501-8072-531 9601 23,073$ 23,419$ 23,770$ 24,127$
Sewer & Treatment 501-8073-531 9601 42,135$ 42,767$ 43,408$ 44,059$
Water and Sewer Fund Total:93,924$ 95,333$ 96,763$ 98,214$
Texas Star - EDC Funded 210-1052-550 9601 5,583$ 5,666$ 5,751$ 5,837$
Fleet Services 504-5090-519 9601 5,408$ 5,489$ 5,571$ 5,655$
Drainage Utility 510-8029-531 9601 3,451$ 3,452$ 3,504$ 3,556$
Texas Star Sports Complex 530-7050-550 9601 3,756$ 3,812$ 3,869$ 3,927$
Texas Star Golf Course 540-7060-550 9601 317,485$ 322,247$ 327,081$ 331,987$
City Total:1,559,212$ 1,582,549$ 1,606,287$ 1,630,381$
248
249