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051118 Friday Staff Report ( I) City Manager's Office DENTON 215 E. McKinney St., Denton, TX 76201 • (940) 349-8307 MEMORANDUM DATE: May 11, 2018 TO: The Honorable Mayor Watts and Council Members FROM: Todd Hileman, City Manager SUBJECT: Friday Staff Report I. Council Schedule A. Meetings 1. Historic Landmark Commission Meeting on Monday, May 14,2018 at 5:30 p.m. in the City Council Work Session Room. 2. Reception honoring City Council on Tuesday, May 15,2018 at 5:30 p.m. in the City Council Work Session Room followed by a Regular Meeting at 6:30 p.m. in the Council Chambers. 3. Agenda Committee Meeting on Wednesday, May 16, 2018 at 3:30 p.m. in the City Manager's Conference Room. B. Upcoming Events 1. Police Awards& Appreciation Banquet Thursday, May 17, 2018 at 6:30 p.m. at The Clubhouse at Robson Ranch. II. General Information & Status Update A. Organizational Updates —Please see below a few organizational updates: 1. Public Safety Communications/Dispatch — The Communications Division serves both the Denton Police and Fire Departments by handling 9-1-1 calls and dispatching public safety resources. Through the last year, a Governance Board made up of Police, Fire, Technology Services, and City Manager's Office representatives was formed to provide direction to the Communications Manager and division. This initiative was started recognizing the importance of the division as a service provider to both the Police and Fire departments and to comprehensively review,discuss,and plan for the needs of corn xinications and dispatch. This has proven to be valuable; however, there are many organizational initiatives, service level enhancements, and major projects OUR CORE VALUES Integrity • Fiscal Responsibility • Transparency • Outstanding Customer Service planned for the next year,including an RFP award for a new CAD/RMS system, radio system upgrade, and remodel of the Communications center. In order to accomplish these objectives,instill a service provider approach with a focus on quality assurance, and integrate planning for technology needs, the Communications Division began reporting to the Chief Technology Officer, Melissa Kraft, as of Wednesday, May 9. We are confident in Melissa's leadership abilities to continue to move Dispatch forward and provide high- quality service to our public safety agencies. The Governance Board will continue to provide oversight, as well as the formation of an Operations Committee with command staff from Police and Fire to review operational matters, training needs, and policies and procedures related to dispatch. 2. Police Organizational Assessment — Recently, Chief Howell has initiated a strategic planning process for the Police Department. This is a cooperative effort that will involve input from all stakeholders. To that end, Chief Howell has engaged the Police Executive Research Forum (PERF) to complete an organizational assessment of the department. Founded in 1976, PERF is a premier police research organization and a provider of high quality management services,technical assistance,and training to support policing and the criminal justice system. PERF's experience includes assisting state, county and local police departments, sheriffs' offices, and federal law enforcement agencies, both within the United States and internationally. PERF will be examining organizational structure, policies and procedures, process for critical incidents, and organizational climate. A team from PERF will visit and be on-site to collect information, identify process improvements, and assist with the implementation of the organization's strategic plan. This process will include personal interviews (e.g., department command and supervisory staff as well as rank-and-file employees, both sworn and non- sworn); the collection, review and analysis of available data; and personal observations from as many employees as possible. PERF will draft a report containing their findings, recommendations, and implementation plan moving forward based upon the data collected and the team's observations.Throughout the process,DPD leadership may immediately act upon some of PERF's recommendations and other department initiatives that are currently in progress, rather than waiting until full conclusion of the report. This independent assessment will be critical to helping DPD leadership evaluate the department, assess organizational climate, and formulate an implementation plan to address current and projected organizational needs. 3. Assistant to the City Manager —Rachel Smithson Wood has been hired as the Assistant to the City Manager. Rachel joins us from the City of Charlotte, NC where she has served in the capacities of Constituent Services Manager, Strategy Manager, and Strategy & Budget Analyst. Prior to her time in Charlotte, Rachel worked for the City of Lake Worth, FL and City of Savannah, GA. Rachel has a Master of Public Administration from UNT and is looking forward to returning to the area. Please help us welcome Rachel as she starts with the City next week Monday, May 14. Staff contact: Bryan Langley B. Fire Station 4 Dedication—A ribbon cutting ceremony and reception for new Fire Station 4 is being planned for the morning of Friday, June 22 beginning at 10 a.m. More details will be forthcoming with invitations. Construction on Fire Station 4 is wrapping up with the new station expected to be occupied by the Fire Department before the end of May. The addition of Medic 4, as a result of the federal SAFER grant award,went into service on April 1,2018 out of the current fire station. Staff contact: Chief Kenneth Hedges C. Officer Cleared by Grand Jury — An independent investigation by the Texas Rangers into the shooting incident of February 19, 2018 was concluded and presented to a Denton County Grand Jury. The Grand Jury took no action meaning the use of force by our officer was justified, and no further action is warranted. An internal review of the incident found the actions of all officers were within policy. Attached is a press release sent today. Body cam videos are also being released upon request. Staff contact: Chief Lee Howell D. Landfill Landscape Buffer — During the City Council's May 8, 2018 meeting, the Council requested an update on Solid Waste's project to improve the landscape buffer that runs along Mayhill and Edwards Road. On February 20, 2018, staff provided Council with a presentation that outlined plans to plant trees and install irrigation along the buffer zone. During that presentation, staff recommended dividing the project into phases to avoid complications with a DME transmission line project and the Mayhill Road expansion. Staff expects all phases of landscape and irrigation design to be completed by Freese & Nichols by the end of summer; however, full implementation will be dependent on the completion of the Mayhill Road and DUE transmission line projects. The first phase of tree planting is scheduled to occur this fall, and staff anticipates approximately 175+new trees to be added behind Solid Waste's buffer zone wall.Staff contact: Ethan Cox E. Board of Ethics—The Ethics Ordinance goes into effect on Tuesday, May 15. Staff is engaging Alan Bojorquez to assist in the next phase of implementation including developing training materials and providing training, and assisting the Board of Ethics in drafting rules and procedures. Staff is working with Alan to determine a scope and cost for providing this service.Complaint, conflict of interest disclosure, and business interest disclosure forms will be available in the City Auditor's office on Tuesday, May 15 as those portions of the Ethics Ordinance will be in effect. Hearings and advisory opinions from the Board of Ethics have been tolled until the Board is appointed and rules and procedures have been adopted. Attached is a proposed timeline to meet the September 1, 2018 date set by Council. This timeline contemplates the Board of Ethics holding a first meeting during the week of July 23, requiring nominations to the Board of Ethics to be approved by City Council at the latest by the July 17 City Council meeting. Staff plans to add agenda items for discussion and consideration of nominations on the June 19 and June 26 City Council meetings. Please submit Board nominations to the City Secretary by June 13. Staff contact: Bryan Langley F. Update on Downtown Mini Mall — Economic Development staff contacted the owners of the Downtown Mini Mall on May 10, and the owners reiterated that they do not require assistance from the City at this time. The owners' current plan is to retain ownership of the building and rebuild on the site, and they stated that they don't have further updates regarding that plan. City staff is available to assist all the property owners affected by the Dec. 26 fire and will continue to monitor the safety and code compliance of the Mini Mall site and neighboring buildings. Beyond that, decisions about the properties are up to the owners alone. • According to Building Inspections, the exposed brick walls left after the fire were constructed to be their own freestanding walls and are acceptable under Denton's code. • The Mini Mall site is secured with fencing that prevents unauthorized access. As long as the fencing remains in good repair, it can remain up indefinitely. Both the front and back fencing have been painted with a mural by local artist Kelsey Heinerman using paint donated by First State Bank. • Regarding the currently unoccupied buildings on either side of the Mini Mall site,the buildings are structurally sound and secured from the public. As such, they are not in violation of any code provisions. Staff contact: Caroline Booth, Economic Development G. Make Music Day—On June 21,more than 800 cities in 120 countries will observe the world's largest annual music event: Make Music Day. For the first time, Denton will participate in this worldwide celebration. Launched in 1982 in France as the Fete de la Musique, this event is completely different from a typical music festival because it is open to anyone who wants to take part.Thousands of amateur musicians will play in public spaces, often for their first time. Professional musicians will perform for new audiences, and everyone is invited to sing along and enjoy the first day of summer. Denton's Make Music Day will include a gathering of 40 bassists on the Courthouse lawn, a bucket band, and a Thursday Twilight Tunes concert. Economic Development is working with local businesses and musicians on many other activities and will provide a full schedule of events prior to June 21. Staff contact: Caroline Booth, Economic Development H. Neighborhood Block Parties—At Tuesday's work session,Council requested more information regarding the requirements for neighborhood block parties. The following outlines the current requirements: • Traffic Control: Applicant fills out a Temporary Street Closure Form, which must include a Traffic Control Plan that meets Federal Manual Uniform Traffic Control Devices (MUTCD) standards. The traffic control plan must be developed by either a professional engineer or a barricade company that provides traffic control plans and barricades in compliance with the MUTCD. Traffic control device standards provide the warning and guidance needed for the uniform and efficient operation of all elements of traffic in a manner intended to minimize the occurrences of accidents and/or injury. Traffic Control Plans require MUTCD standard barricades and signs and are obtained by contracting a barricade company. • Notification and Petition: All property owners and/or tenants affected by the street closure must be contacted and informed of the proposed street closure, and indicate their favor or opposition by signing the Neighborhood Block Party Petition Form. Staff is looking into options for City Council consideration that would still abide by MUTCD, but change the responsibility of the traffic control plan and barricades from the neighborhoods to the City. This could require additional resources to be allocated for the City to purchase and have an inventory of barricades and staff their distribution and set-up. The City could also select a barricade company through a competitive process and provide funding for the events. Staff will report back with options for City Council to review and consider. Staff contact: Sarah Kuechler I. DUE Arcing Demonstration Video — On Tuesday, DME staff presented a work session item to City Council regarding reliability for the electric distribution system. Unfortunately, the screen was not working and a video that had been prepared demonstrating new equipment could not be shown. The video has been uploaded and is available on the DTV YouTube channel here: https://youtu.be/j K- gYp EQig The video shows DME's Arcing Demo Trailer that is typically used to demonstrate Electrical Safety for school aged children and the public. The primary voltage present on this demo and on DME's high voltage primary distribution single phase conductors is 7,620 volts. The following is a description of the video from DME staff: • At the start of the video you will see a porcelain cutout and fused door that is opened and closed, showing that when the door is opened slowly that a very large arc occurs. Inside the fused cutout door is a fuse that blows when an electrical fault occurs during a lightning strike, or when a squirrel gets across a grounded surface and touches a primary conductor. The sound of the fuse blowing is loud similar to a shotgun blast, which causes the door to very quickly drop, thus minimizing the arc length and duration of the arc at the top of the pole. • Next you will see one of the old style wildlife protectors that is installed on many poles across town. It is the mounted on top of one of the transformer bushings. This demonstration has a small piece of sausage at the end of the yellow hot-stick, it represents a squirrel standing on top of the grounded transformer and reaching up and touching the wildlife protector - you will note that depending on how or where the squirrel touches the old style wildlife protector that it is possible to still create an electrical arc which would cause an electrical outage (especially as they age). These older style wildlife protectors are still available to purchase, but as you can see they do not completely prevent electrical arcs. • Next, field personnel replace the old style wildlife protector with a newer style that staff started testing nearly a year ago. The results were that this new wildlife protector actually accomplished what the originally available product was supposed to accomplish. DUE now only installs the new style wildlife protector on all new installations and is going back through our system to retrofit and replace the older style units in areas that are prone to wildlife caused power outages. • Finally it shows how a tree branch when touching a primary conductor will smoke and can create an electrical arc and ultimately will burn the tree branch and sometimes creates fires at the tops of poles or causes arcs or flaming tree debris to fall onto the ground. Staff contact: Brent Heath J. Cycle with the City — The fourth Cycle with the City event was held on Wednesday, May 9. Around 70 friends and neighbors joined the City on a bike ride led by Council Member Dalton Gregory along the Evers Trail. Special thanks to Engineering staff putting on a great event. Contact: Pritam Deshmukh F � 4 ' R _ f M c K. Ed Davis Litter Enforcement Award for Lancing Bentley — Lancine Bentley, Commmuuty Improvement Services Manager was awarded the Ed Davis Litter Enforcement Award from Keep Texas Beautiful. This award recognizes an enforcement professional who has gone above and beyond in their approaches to enforcing environmental laws and regulations. Congratulations to Lancine on this honor. Staff contact: Brad Lahart III. Community Events A. Carl Gene Young Sr. Park Sprayground Opening —The City of Denton Parks and Recreation Department and volunteers are excited to announce the sprayground is ready for play and invites residents to join in a family-friendly celebration on Saturday, May 12 from noon to 1 p.m. at Carl Gene Young Sr.Park. Staff contact: Maria Denison IV. Attachments A. Press Release—Officer Cleared by Grand Jury B. Proposed Draft Board of Ethics Timeline V. Informal Staff Reports A. 2018-053 DCAD 2019 Budget B. 2018-054 Airport Parallel Runway Timeline C. 2018-055 Counseling Services D. 2018-056 Loose or Stray Animals E. 2018-057 Engineering Contract Negotiations VI. Council Information A. Council Requests for Information B. Draft Agenda (May 22) C. Council Calendar D. Future Council Items E. Street Construction Report nor FOR IMMEDIATE RELEASE DLj NTON Bryan Cose • (940) 349-7998 • Bryan.Cose@cityofdenton.com Officer Cleared by Grand Jury February 19, 2018 Officer Involved Shooting DENTON, TX, May 7, 2018—On May 3rd, 2018 the officer involved in a February 19th, 2018 Officer Involved Shooting of an armed subject was cleared by the Denton County Grand Jury and an internal investigation by the Denton Police Department Office of Professional Standards. The Texas Rangers conducted an extensive investigation of this incident at the request of the Denton Police Department. The Denton County Grand Jury completed their review of the incident which occurred on February 19th, 2018 in the 1700 block of Spencer Road and concurred with the findings of the Texas Ranger's investigation. On February 19th, 2018 Officer John Landolfo, a 7-year veteran, and his trainee, Officer Je'Ni Nelson, were sitting in their marked patrol Tahoe in a parking lot along Spencer Rd when a male suspect approached the back of their vehicle and began yelling at the officers. When the officers exited their vehicle to check on the male, he produced a knife. The suspect threatened the officer with the knife and then began to walk away toward a wooded area. Concerned for the safety of the public,both officers walked behind the suspect while giving him instructions to stop and to drop the knife. Several yards off of the roadway, the suspect disappeared from view into a densely wooded area. When the suspect returned to the officers' view he was swinging the knife and approaching the officers swiftly and aggressively. Officer Landolfo deployed his dual-cartridge TASER X2 in an attempt to stop the suspect's advance. The male initially fell to the ground,but quickly got back to his feet. A second TASER cartridge was deployed, but failed to incapacitate the suspect. As the suspect continued to advance on the officers, Officer Landolfo was forced to drop his TASER and use his sidearm. Officer Landolfo fired two rounds from his pistol striking the suspect in his upper body. Paramedics were immediately called to the scene and officers rendered first aid using a medical/trauma kit carried into the woods by the first backup officer to arrive. Despite the immediate lifesaving efforts, the Denton Fire Department determined that the suspect was deceased upon their arrival. The suspect has been identified as Lawrence Shaw (DOB 12-13- 1972). Contact: Bryan Cose, (940) 349-7998, Bryan.Cose@cityofdenton.com Visit www.cityofdenton.com for more news and to stay updated. OUR CORE VALUES Integrity•Fiscal Responsibility•Transparency• Outstanding Customer Service ADA/EOE/ADEA www.cityofdenton.com TDD(800)735-2989 5/11/2018 Proposed Ethics Timeline May May 1-Ordinance Approved May 15-Ordinance Effective Date • Deliverables o Complaint Form (Bojorquez Law Firm) o Business Interest Disclosure Form (City of Denton) o Conflict of Interest Disclosure Form (City of Denton) June Week of June 18- Materials Review by Staff • Deliverables o Training materials for City Officials, Boards and Commissions, and City Council (Bojorquez Law Firm) o Ethics Training Manual (Bojorquez Law Firm) June 19-City Council Meeting • Consideration of nominations to the Board of Ethics June 26-City Council Meeting • Consideration of nominations to the Board of Ethics JUIV Week of July 1-Training Session for City Officials, Boards and Commissions, and City Council • Recorded for future training use • Deliverables o Draft Board of Ethics rules and procedures(Bojorquez Law Firm) July 17-City Council Meeting • Board of Ethics nominations approved Week of July 23- First Board of Ethics Meeting with Alan Bojorquez • Training session • Review and revise draft rules and procedures August August 7-City Council Meeting • Discussion of Board of Ethics rules and procedures Week of Aug. 14- Board of Ethics Meeting • Discuss changes related to Council discussion August 28-City Council • Council adopts Board of Ethics rules and procedures September September 1-Council's Requested Implementation Date Date: May 11,2018 Report No. 2018-053 INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL SUBJECT: Denton Central Appraisal District 2019 Proposed Budget BACKGROUND: The Finance Department has received the 2019 Denton Central Appraisal District (DCAD) Proposed Budget (attached) that includes a memo from Rudy Durham, Chief Appraiser. A summary of the proposed budget and public hearing notice for May 24, 2018 are also attached. The approval process for the appraisal district budget is to give notice to all taxing jurisdictions of the date of the hearing and vote by the appraisal district to approve their budget. Under State Law "If approved by the appraisal district board of directors at the public hearing, this proposed budget will take effect automatically unless disapproved by a majority of the governing bodies of the county, school districts, cities, and towns served by the appraisal district." DCAD has proposed a budget increase of$846,421.40 or 6.94% from the prior year. The proposed budget of $13,041,943.15 includes the use of fund balance to partially offset increases to the taxing jurisdictions which will pay an additional $1,270,438.31 or 11.3.0% from the prior year. Since the DCAD budget will take effect automatically, no action by City Council is necessary. Please let me know of any questions or any desire for disapproval of the DCAD budget by City Council. If there is a desire for disapproval of the DCAD budget, please let me know no later than May 16, 2018 so that staff is able to put this on the City Council's May 22, 2018 agenda. ATTACHMENT(S): 1. Memorandum,Notice of Public Hearing, and proposed 2019 DCAD budget 2. DCAD Annual Financial Report for the period ended December 31, 2017. STAFF CONTACT: Antonio Puente, Jr. Director of Finance (940) 349-7283 Antonio.Puente@cityofdenton.com Notice Of Public Hearing On Denton Central Appraisal District 2019 Budget The Denton Central Appraisal District will hold a public hearing on a proposed budget for the 2019 fiscal year. The public hearing will be held on May 24, 2018 at 3:00 P.M. at 3911 Morse Street, Denton, Texas. A summary of the appraisal district budget follows: The total amount of the proposed budget. $13,041,943.15 The total amount of increase over the current year's budget. $846,421.40 The number of employees compensated under the proposed budget. 78 The number of employees compensated under the current budget. 75 The appraisal district is supported solely by payments from the local taxing units served by the appraisal district. If approved by the appraisal district board of directors at the public hearing, this proposed budget will take effect automatically unless disapproved by the governing bodies of the county, school districts, cities and towns served by the appraisal district. A copy of the proposed budget is available for public inspection in the office of each of those governing bodies. A copy is also available for public inspection at the appraisal district office. Mike Hassett Secretary of the Board of Directors Denton Central Appraisal District 3911 Morse Street Denton,Texas 76208 (940)349-3800 DENTON CENTRALAPPRAISALDISTRICT 3911 MORSE STREET,P O BOX 2816 DENTON,TEXAS 76202-2816 MEMO TO: Taxing Jurisdictions Served By Denton CAD and The Denton CAD Board of Directors FROM: Rudy Durham, Chief Appraiser DATE: April 26, 2018 SUBJECT: Proposed 2019 Budget The Chief Appraiser's proposed 2019 budget is hereby submitted. The proposed OTax Code Sec. 6.06. A public hearing will be held on the proposed budget at 3:00 PM, on May 24, 2018, in accordance with Code Sec. 6.06 and 6.062. The proposed budget totals $13,041,943.15. The District will be using $500,000.00 from fund balance towards the 2019 budget, so that the entities 2019 allocations will have a smaller increase. Allocations may change if your levy changes. The proposed 2019 budget includes adding three new budgeted positions. With new construction increasing in Denton County we feel it is very important to add one new appraiser so that we do not fall behind in putting additional value on the roll. We are also adding two Quality Control Specialists; it is crucial that the District maintains integrity of the roll and offer the same level of service to the entities and the taxpayers as we have in the past. NOTE: The 2019 budget allocations are estimated amounts. 2017 levies are used for calculation purposes. Please be aware that allocations will change depending on increase/decrease to 2018 levies. PHONE: (940)349-3800 METRO: (972)434-2602 FAX: (940)349-3801 Denton Central Appraisal District 2019 Budget Revenues&Expenses SUMMARY OF 2018 REVENUES AND EXPENSES BUDGET AND COMPARISON TO THE 2019 REVENUES AND EXPENSES BUDGET 2018 2019 CLASSIFICATION BUDGET BUDGET REVENUES: FUNDING FROM JURISDICTIONS $11,252,004.84 $12,522,443.15 DCAD DESIGNATED FUND $926,516.90 $500,000.00 INTEREST INCOME $12,000.00 $14,500.00 OTHER SERVICES $2,500.00 $2,500.00 MISCELLANOUS INCOME $2,500.00 $2,500.00 TOTAL REVENUES $12,195,521.74 $13,041,943.15 EXPENSES: TOTAL BUDGETED EXPENSES $12,195,521.74 $13,041,943.15 TOTAL BUDGET $12,195,521.74 $13,041,943.15 2018 2019 +/- +/- YEAR YEAR CHANGE PERCENTAGE ACCOUNTS 400,000 465,000 65,000 16.25% BUDGET $12,195,521.74 $13,041,943.15 $846,421.41 6.94% COST PER PARCEL $30.49 $28.05 $2.44 -8.01% 2019 BUDGET ALLOCATIONS WORKSHEET I %OF 2019 2017 TOTAL BUDGET JURISDICTIONS TAX LEVY LEVIES ALLOCATIONS SCHOOL DISTRICTS: SOl ARGYLE ISD 28,284,524.00 1.4668% $183,680.50 S02 AUBREY ISD 14,257,025.79 0.7394% $92,585.53 S03 CARROLLTON-FB ISD 53,030,651.51 2.7501% $344,382.54 SO4 iCELINA ISD 379,714.59 0.0197% $2,465.88 SOS DENTON ISD 247,738,454.98 12.8475% $1,608,820.50 S06 FRISCO ISD 148,326,777.57 7.6921% $963,238.27 S07 KRUM ISD 11,663,096.55 0.6048% $75,740.48 S08 LAKE DALLAS ISD 28,785,774.31 1.4928%; $186,935.63 S09 LEWISVILLE ISD 505,400,660.55 262096%i $3,282,086.12 S10 LITTLE ELM ISD 58,244,480.35 3.0205% i $378,241.29 SI I NORTHWEST ISD 110,080,541.45 5.7087% $714,866.13 S12 PILOT POINT ISD 7,871,976.74i 0.4082% $51,120.84 S13 'PONDER ISD 9,334,729.82 0.4841% $60,620.00 S14 SANGER ISD 13,770,532.60 0.7141% $89,426.23 S15 :ERA ISD 2,574.77 0.0001% $16.72 S16 j SLIDELL ISD 522,082.27 0.0271% $3,390.42 S17 jPROSPERISD 9,876,812.69 0.5122% $64,140.30 � ! i SCHOOL DI STRICTS TOTALS 1,247,570,410.54 64.6979%, $8,101,757.38 GOl DENTON COUNTY 213,241,570,82 11.0585% $1,384,796.76 2019 BUDGET ALLOCATIONS WORKSHEET %OF 2019 2017 TOTAL BUDGET JURISDICTIONS TAX LEVY LEVIES ALLOCATIONS CITIES: C26 TOWN OF ARGYLE....... 2,489,082.95 0.1291%1 $16,164.17 COl CITY OF AUBREY....... 1,110,756.11 0.0576% $7,213.28 C31 TOWN OF BARTONVILLE.. 683,598.22 0.0355% $4,439.31 CO2 CITY OF CARROLLTON 43,130,912.92 2.2367% $280,093.36 C49 iCTTY OF CELINA......... 15,846.79 0.0008%' $102.91 CO3 'CITY OF THE COLONY... ! 27,653,903.84 1.4341% $179,585.23 C21 TOWN OF COPPELL 924,924.23 0.0480% $6,006.48 C27 TOWN OF COPPER CANYON 699,095.70 0.0363% $4,539.95 C04 CITY OF CORINTH...... 10,540,148.91 0.5466% $68,448.02 C20 CITY OF DALLAS....... 11,055,343.72 0.5733% $71,793.71 C05 CITY OF DENTON....... 67,502,864.60 3.5006%11 $438,365.50 C42 CITY OF DISH......... 134,538.16 0.0070%' $873.69 C30 !TOWN OF DOUBLE OAK... 1,050,848.94 0.0545%i $6,824.24 C47 !TOWN OF DRAPER 8,450.96 0.0004% $54.88 C07 ;TOWN OF FLOWER MOUND. 45,215,033.15 2.3448% $293,627.70 C36 �CITY OF FORT WORTH....... 14,688,630.08 0.7617% $95,388.38 C32 ;CITY OF FRISCO........ 45,695,889.66: 2.3697% $296,750.39 C39 I CITY OF GRAPEVINE....... 180.43 0.0000% $1.17 C22 !TOWN OF HACKBERRY.... 118,894.30 0.0062% $772.10 C38 CITY OF HASLET........ 5,551.88, 0.0003% $36.05 C19 TOWN OF HICKORY CREEK.... 1,728,314.39 0.0896% $11,223.72 C08 CITY OF HIGHLAND VILLAGE...... 12,262,972.90 j 0.6359% $79,636.09 C09 CITY OF JUSTIN....... 1,949,659.77 0.1011% $12,661.15 C18 CITY OF KRUGERVILLE.. 491,604.30 0.0255%11 $3,192.49 C10 CITY OF KRUM......... 2,092,384.85 0.1085% $13,588.01 Cl l CITY OF LAKE DALLAS.. 2,923,112.39 0.1516%11 $18,982.77 C25 CITY OF LAKEWOOD VILLAGE..... 285,642.21 0.0148%' $1,854.97 C12 CITY OFLEWISVILLE... 43,841,152.38 2.2736%' $284,705.68 C13 TOWN OF LITTLE ELM... 21,923,418.97 1.1369%; $142,371.30 C33 TOWN OF NORTHLAKE.... 1,539,025.04 0.0798% $9,994.47 C24 CITY OF OAK POINT.... 2,097,883.18 0.1088%, $13,623.71 C14 Icrry OF PILOT POINT.. 1,587,495.48 0.0823W $10,309.24 C29 CITY OF PLANO.......... 5,912,165.81 0.3066%i. $38,393.77 C15 TOWN OF PONDER....... 887,782.61 0.0460%'. $5,765.29 C48 !CITY OF PROSPER 2,128,868.02 0.1104%i $13,824.93 C51 TOWN OF PROVIDENCE VILLAGE 398479568.36 0.1995w $24,986.22 C17 CITY OF ROANOKE...... 6,989,683.34 0.3625%1 $45,391.20 C16 CITY OF SANGER....... 3,930,143.97 0.2038%1 $25,522.47 C34 !TOWN OF SHADY SHORES 894,322.88 0.0464% $5,807.76 C37 CITY OF SOUTHLAKE....... 607,460.07I 0.0315% $3,944.86 C28 !CITY OF TROPHY CLUB.. 8,103,220.43''' 0.4202% $52,622.54 C44 'CITY OF WESTLAKE 1,338.971 0.0001% $8.70 CITIES TOTALS 398,749,715.87! 20.6788%1 $2,589,491.86 2019 BUDGET ALLOCATIONS WORKSHEET I I %OF 2019 2017 TOTAL BUDGET JURISDICTIONS TAX LEVY LEVIES ALLOCATIONS SPECIAL DISTRICTS: ESDI DENTON CO EMER SER DIST 2,501,937.48 0.1297%I $16,247.65 ESD2 TROPHY CLUB PID#1 EM SER 489,067.69 0.0254%! $3,176.02 W04 CLEARCREEK WATERSHED AUTH 226,443.95 0.0117% $1,470.53 L01 'DEN CO LEVY IMPR DIST#1 1,114,610.95 0.0578% $7,238.31 MMDI HIGHWAY 380 MUN MAN DIST 535,769.77 0.0278% $3,479.30 P[D7 NORTHLAKE PID NO 1 502,098.19 0.0260% $3,260.64 W03 TROPHY CLUB MUD.#] 1,379,131.16 0.0715%, $8,956.12 W10 DCFWSD#1B 2,115,748.27 0.1097% $13,739.73 WI l ;DCFWSD#1C 896,851.30 0.0465%'I $5,824.18 W12 DCFWSD#1D 3,719,477.58 1 0.1929% $24,154.39 W13 DCFWSD#6 7,200,095.62 0.3734% $46,75T62 W15 DCFWSD#IE 2,830,481.18 0.1468% $18,381.22 W17 DCFWSD#10 8,507,055.071 0.4412% $55,245.06 W18 DCFWSD#8A 1,660,376.11 0.0861% $10,782.53 W19 DCFWSD#813 1,671,125.55 0.0867%1 $10,852.34 W20 IDDCFWSD 11A 2,999,689.64 0.1556%: $19,480.07 W21 DCFWSD#7 6,842,413.73 0.3548% $44,434.83 W22 DENTON CO MUD#4 1,304,891.72 0.0677% ! $8,474.00 W23 DENTON CO MUD#5 1,400,603.67 0.0726% $9,095.56 W24 DCFWSD#8C 4,071,580.35 0.2111% $26,440.96 W25 DCFWSD#l1B 1,568,999.78 0.0814% $10,189.13 W26 DCFWSD 4-A 517,878.58 0.0269% $3,363.12 W 27 OAK POINT WATER CONT.#1 355,222.39 0.0184%i $2,306.82 W28 ;OAK POINT WATER CONT.#2 411,042.60 0.0213%! $2,669.32 W29 ;OAK POINT WATER CONT.#3 16,423.89 0.0009% $106.66 W31 DCFWSD IF 5,340,385.10 0.2769%i $34,680.61 W32 DENTON CO FWSD 11-C 928,894.23 0.0482%I, $6,032.27 W33 'NORTH FT WORTH WCID NO 1 2,539.67 0.0001%I $16.49 W34 DENTON CFWSD I 2,926,388.00 0.1518% $19,004.05 W36 `DCFWSD IH 1,302,691.98' 0.0676% $8,459.72 W39 BELMONT FWSD NO 1 2,396,277.63 0.1243% $15,561.49 W42 CANYON FALLS WCID#2 609,227.51 0.0316% $3,956.34 W43 jOAK POINT WATER CONT.#4 283,753.04' 0.0147% $1,842.70 W44 CANYON FALLS MUD NO I 36,530.49I 0.0019% $237.23 W45 BELMONT FWSD NO 2 14,504.821 0.0008% $94.19 W47 DENTON CO MUD#6 59,428.96 0.0031% $385.93 SPECIAL DISTRICTS TOTALS 68,739,637.65I 3.5648% $446,397.l3 I i GRAND TOTALS 1,928,301,334.881 100.0000% $12,522,443.13 2019 BUDGET 2018 2019 CHANGE ACCT ACCOUNT TITLE BUDGET BUDGET IN BUDGET 5100 PERSONNEL SERVICES 5110 SALARIES $5,828,801.38 $6,302,404.67 $473,603.29 5120 LONGEVITY PAY $133,875.00 $141,110.00 $7,235.00 5130 SOCIAL SECURITY(FICA) $489,527.97 $529,336.55 $39,808.58 5140 RETIREMENT(TCDRS) $883,207.31 $955,003.07 $71,795.76 5150 WORKERS'COMP INSURANCE $60,226.27 $65,631.28 $5,405.01 5160 GROUP HEALTH INSURANCE $1,052,967.12 $1,144,104.73 $91,137.61 TOTAL 5100-PERSONNEL SERVICES $8,448,605.05 $9,137,590.28 $688,985.23 5200 EDUCATION&TRAINING 5210 MEMBERSHIPS,SUBSCRIPTIONS&DUES $35,757.30 $36,957.30 $1,200.00 5220 TRAINING-SCHOOLS,CONFERENCES,AND TRAVEL $113,334.50 $122,284.50 $8,950.00 TOTAL 5200-EDUCATION&TRAINING $149,091.80 $159,241.80 $10,150.00 5300 SERVICES RECEIVED 5310 APPRAISAL REVIEW BOARD $133,225.00 $129,205.00 ($4,020.00) 5315 OIL,GAS,HEAVY INDUSTRIAL,AND $0.00 5320 UTILITY VALUATION $180,000.00 $180,000.00 $0.00 5325 LEGAL SERVICES $260,000.00 $277,000.00 $17,000.00 5330 AUDIT&PAYROLL PROCESSING $30,750.00 $32,500.00 $1,750.00 5340 DEEDS,SALES,AND VALUE INFORMATION $107,107.60 $112,622.60 $5,515.00 5345 AUTO EXPENSE REIMBURSEMENT $488,402.08 $530,637.33 $42,235.25 5350 GENERAL INSURANCE $38,925.87 $38,969.21 $43.34 5360 PRINTING SERVICE $113,131.82 $126,388.64 $13,256.82 5370 POSTAGE&FREIGHT $245,325.95 $267,185.54 $21,859.59 5380 LEGAL NOTICES&ADVERTISING $20,000.00 $6,000.00 ($14,000.00) 5390 OFFICE SUPPLIES $118,795.00 $118,795.00 $0.00 TOTAL 5300-SERVICES RECEIVED $1,735,663.32 $1,819,303.32 $83,640.00 5400 UTILITIES&MAINTENANCE 5410 OFFICE EQUIPMENT MAINTENANCE $25,723.00 $25,723.00 $0.00 5420 INFORMATION SERVICES MAINTENANCE $760,040.00 $760,040.00 $0.00 5430 ELECTRICITY,WATER,SEWER,&SOLID WASTE $136,710.00 $136,710.00 $0.00 5440 TELEPHONE $130,456.44 $134,296.44 $3,840.00 5450 BUILDING&GROUNDS MAINTENANCE $182,531.00 $182,531.00 $0.00 TOTAL 5400-UTILITIES&MAINTENANCE $1,235,460.44 $1,239,300.44 $3,840.00 5500 CAPITAL OUTLAY 5510 FURNITURE&EQUIPMENT $72,560.00 $71,120.00 ($1,440.00) 5520 BUILDING&LAND IMPROVEMENTS $50,000.00 $50,000.00 $0.00 TOTAL 5500-CAPITAL OUTLAY $122,560.00 $121,120.00 ($1,440.00) 5600 MISCELLANEOUS 5610 CONTINGENCY $58,099.10 $60,977.60 $2,878.50 5620 MISCELLANEOUS $33,045.00 $33,585.00 $540.00 TOTAL 5600-MISCELLANEOUS $91,144.10 $94,562.60 $3,418.50 5900 DEBT SERVICE 5920 EQUIPMENT PAYMENTS $412,997.04 $470,824.70 $57,827.66 TOTAL 5900-DEBT SERVICE $412,997.04 $470,824.70 $57,827.66 $12,195,521.75 $13,041,943.15 $846,421.40 2019 BUDGET SUMMARY BY DEPARTMENT TOTAL DEPT#101 DEPT#102 DEPT#104 DEPT 0105 DEPT#201 DEPT 0202 DEPT 0203 DEPT#204 2019 ACCT ACCOUNT TITLE ADMINISTRATION CUSTOMER SERV INFO SERVICES OVERHEAD COMMERCIAL SALES PERSONAL PROP RESIDENTIAL BUDGET 51 DO PERSONNEL SERVICES 5110 SALARIES $1,070,219.78 $528,465.00 $735,778.08 $183.000.00 $800,862.58 $452,308.99 $707,224.73 $1.824,545.51 $6,302,404.67 5120 LONGEVITY PAY $22,930.00 $17,140.00 $15,490.00 $0.00 $20,855.00 $11,395.DO $14,090.00 $39,210.00 $141,110.00 5130 SOCIAL SECURITY(FICA) $89,627.22 $42,538.95 $58,272.18 $13,999.50 $69,262.74 $37,873.86 $59,981.59 $157,780.50 $529,336-55 5140 RETIREMENT(TCDRS) $159.191.17 $76,257.96 $104,072.04 $37,771.47 $124,967.69 $65,468.02 $104,593.22 $282,681.49 $955,003.07 5150 WORKERS•COMP INSURANCE $13.692.86 $2,669.11 $3,656.29 $1,537.20 $10,048.00 $3,899.55 $8,076.57 $22,051.70 $65,631.28 5160 GROUP HEALTH INSURANCE $0.00 $0.00 $0.00 $1,144,104.73 $0.00 $0.00 $0.00 $0.00 $1,144,104.73 TOTAL 5100-PERSONNEL SERVICES $1,355,661.04 $667,071.02 $917,268.59 $1.380,412.90 $1,025,996.01 $570,945.41 $893,966.11 $2,326,26921 $9,137,590.28 5200 EDUCATION&TRAINING 5210 MEMBERSHIPS,SUBSCRIPTIONS&DUES $9,483.00 $9,045.00 $3,300.00 $2,869.30 $3,030.00 $600.00 $3,625.00 $5,005.00 $36,957.30 5220 TRAINING,SCHOOLS,CONF,AND TRAVEL $20,250.00 $9,300.00 $8,000.00 $24,584.50 $10,150.00 $3,100.00 $12,500.00 $34,400.00 $122,284.50 TOTAL 5200-EDUCATION B TRAINING $29,733.00 $18,345.00 $11,300.00 $27,453.80 $13,180.00 $3,700.00 $16,125.00 $39,405.00 $159,241.80 5300 SERVICES RECEIVED 5310 APPRAISAL REVIEW BOARD $0.00 $0.00 $0.00 $129,205.00 $0.00 $0.00 $0.00 $0.00 $129,205.00 5315 OIL,GAS,HEAVY INDUSTRIAL,AND UTILITY VALUATION $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 5180,000.00 $0.00 $180,000.00 5325 LEGAL SERVICES $0.00 $0.00 $0.00 $277,000.00 $0.00 $0.00 $0.00 $0.00 $277,000.00 5330 AUDIT&PAYROLL PROCESSING $0.00 $0.00 $0.00 $32,500.00 $0.00 $0.00 $0.00 $0.00 $32,500.00 5340 DEEDS,SALES,AND VALUE INFORMATION $0.00 $30,000.00 $0.00 $7,886.35 $5,104.00 $51,523.00 $10,855.30 $7,253.95 $112,622.60 5345 AUTO EXPENSE REIMBURSEMENT $79,428.91 $21,904.72 $11.113.72 $35,100.00 $83,677.77 $31,379.16 $62,758.33 $205,274.71 $530,637.33 5350 GENERAL INSURANCE $0.00 $0.00 $0.00 $38,969.21 $0.00 $0.00 $0.00 $0.00 $38,969.21 5360 PRINTING SERVICE $0.00 $0.00 $0.00 $126,388.64 $0.00 $0.00 $0.00 $0.00 $126,388.64 5370 POSTAGE&FREIGHT $0.00 $0.00 $0.00 $267,185.54 $0.00 $0.00 $0.00 $0.00 $267,185.54 5380 LEGAL NOTICES&ADVERTISING $0.00 $0.00 $0.00 $6,000.00 $0.00 $0.00 $0.00 $0.00 $6,000.00 5390 OFFICE SUPPLIES S0.D0 $0.00 $0.00 $118,795.00 $0.00 $0.00 $0.00 $0.00 $118,795.00 TOTAL 5300-SERVICES RECEIVED $79,428.91 $51,904.72 $11,113.72 $1,039,029.74 $88,781.77 $82,902.16 $253,613.63 $212,528.66 $1,819,303.32 5400 UTILITIES&MAINTENANCE 5410 OFFICE EQUIPMENT MAINTENANCE $0.00 $0.00 $0.00 $25,723.00 $0.00 $0.00 $0.00 $0.00 $25,723.00 5420 INFORMATION SERVICES MAINTENANCE $0.00 $0.00 $760.040.00 $0.00 $0.00 $0.00 $0.00 $0.00 $760,040.00 5430 ELECTRICITY,WATER,SEWER,&SOLID WASTE $0.00 SO.OD $0.00 $136,710.00 SOAO $0.00 $0.00 $0.00 $136,710.00 5440 TELEPHONE $0.00 $0.00 $D.00 $134,296.44 $0.00 $0.00 $0.00 MOD $134,296.44 5450 BUILDING B GROUNDS MAINTENANCE $0.00 $0.00 $D.00 $182,531.00 $0.00 $0.00 $0.00 SO.OD $182,531.00 TOTAL 5400-UTILITIES&MAINTENANCE $0.00 $0.00 $760,D40.00 $479,260.44 $0.00 $0.00 $0.00 #0.00 $1,239,300.44 5500 CAPITAL OUTLAY 5510 FURNITURE B EQUIPMENT $3,800.00 $3,710.00 $43,000.00 $9,000.00 $1,960.00 $2,900.00 $3,000.00 $3,750.00 $71,120.00 5520 BUILDING&LAND IMPROVEMENTS $0.00 $0.00 $0.00 $50,000.00 $0.00 $0.00 $0.00 $0.00 $50,D00.00 TOTAL 55M-CAPITAL OUTLAY $3,800.00 $3,710.00 $43,000.00 $59,000.00 $1,960.00 $2,900.00 $3.000.00 $3,750.00 $121,120.00 5600 MISCELLANEOUS 5610 CONTINGENCY $0.00 $0.00 $0.00 $60,977.60 $0.00 $0.00 $0.00 $0.00 $60,977.60 5620 MISCELLANEOUS $0.00 $0.00 $0.00 $33,585.00 $0.00 $0.00 $0.00 $0.00 $33,585.00 TOTAL 5600-MISCELLANEOUS $0.00 $0.00 $0.00 $94,562.60 $0.00 $0.00 $0.00 $0.00 $S4,562.60 5920 EQUIPMENT PAYMENTS $0.00 $0.00 $0.00 S470,824.70 $0.00 $0.00 $0.00 $0.00 $470,824.70 TOTAL 5900-DEBT SERVICE SD.OD $0.00 $0.00 $470,824.70 $0.00 $0.00 $0.00 $0.00 $470,824.70 TOTALS: $1.468,622.95 $741,030.74 $1,742,722.31 $3,550,544.18 $1,129,917.78 $660,447.58 $1,166.704.74 $2,581,952.87 $13,041,943.15 $13,041,943.15 2019 BUDGET 5100 - PERSONNEL SERVICES 2018 2019 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5110-SALARIES $5,828,801.38 $6,302,404.67 $473,603.29 FULL-TIME SALARIES,SALARY ADJUSTMENTS& $6,302,404.67 PART-TIME SALARIES TOTAL ACCOUNT#5110 $6,302,404.67 ACCT#5120-LONGEVITY PAY $133,875.00 $141,110.00 $7,235.00 DCAD RECOGNIZES CONTINUED SERVICE WITH LONGEVITY PAY. TOTAL ACCOUNT#5120 $141,110.00 ACCT#5130-SOCIAL SECURITY(FICA) $489,527.97 $529,336.55 $39,808.58 SOCIAL SECURITY IS CALCULATED ON BOTH FULL AND PART-TIME SALARIES AND LONGEVITY. TOTAL ACCOUNT#5130 $529,336.55 ACCT#5140-RETIREMENT(TCDRS) $883,207.31 $955,003.07 $71,795.76 RETIREMENT IS APPLICABLE ONLY TO FULL-TIME EMPLOYEES. TOTAL ACCOUNT#5140 $955,003.07 ACCT#5150-WORKERS'COMP INSURANCE $60,226.27 $65,631.28 $5,405.01 THE DISTRICT PAYS WORKERS'COMPENSATION PREMIUMS ON ALL FULL AND PART-TIME EMPLOYEES. TOTAL ACCOUNT#5150 $65,631.28 ACCT#5160-GROUP HEALTH INSURANCE $1,052,967.12 $1,144,104.73 $91,137.61 GROUP HEALTH INSURANCE IS PROVIDED TO ALL FULL-TIME EMPLOYEES. TOTAL ACCOUNT#5160 $1,144,104.73 TOTAL 5100-PERSONNEL SERVICES $8,"8,605.05 $9,137,590.28 $688,985.23 2019 BUDGET 5200 - EDUCATION &TRAINING 2018 2019 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5210-MEMBERSHIPS,SUBSC&DUES $35,757.30 $36,957.30 $1,200.00 THIS ACCOUNT IS CHARGED FOR ALL MEMBERSHIPS AND DUES,AND SUBSCRIPTIONS TO EDUCATIONAL MEDIA. TOTAL ACCOUNT#5210 $36,957.30 ACCT#5220-TRAINING-SCHOOLS,CONFERENCES&TRAVEL $113,334.50 $122,284.50 $8,950.00 THIS ACCOUNT IS CHARGED FOR ALL EDUCATIONAL RELATED TRAINING AND TRAVEL. TOTAL ACCOUNT#5220 $122,284.50 TOTAL 5200-EDUCATION&TRAINING $149,091.80 $159,241.80 $10,150.00 2019 BUDGET 5300 -SERVICES RECEIVED (continued) 2018 2019 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5350-GENERAL INSURANCE $38,925.87 $38,969.21 $43.34 ALL INSURANCE EXCEPT GROUP HEALTH AND WORKERS'COMPENSATION IS CHARGED TO THIS ACCOUNT. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5350 $38,969.21 ACCT#5360-PRINTING SERVICES $113,131.82 $126,388.64 $13,256.82 THIS ACCOUNT IS CHARGED FOR ALL ITEMS THAT ARE PRINTED AND MAILED. ITEMS THAT ARE PRINTED AND CONSUMED WITHIN THE BUILDING ARE CHARGED TO OFFICE SUPPLIES. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5360 $126,388.64 ACCT#5370-POSTAGE AND FREIGHT $245,325.95 $267,185.54 $21,859.59 THIS ITEM IS CHARGED FOR ALL ITEMS THAT ARE MAILED. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5370 $267,185.54 ACCT#5380-LEGAL NOTICES&ADVERTISING $20,000.00 $6,000.00 ($14,000.00) THIS ACCOUNT IS CHARGED FOR ADVERTISEMENTS IN NEWSPAPERS CONCERNING EXEMPTION MATTERS SUCH AS HOMESTEADS,OVER-65, DISABLED VETERANS,AND PRODUCTIVITY VALUATION MATTERS. OTHER ADVERTISEMENTS HAVE TO DO WITH APPRAISAL REVIEW NOTICES,MISCELLANEOUS, CLASSIFIED ADVERTISING,AND INVITATIONS TO BID. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. SB 622 requires a line item indicating expenditures for notices required by law to be published in a newspaper by the political subdivision. 2017 Actual Expenses for mandated notices is$3,036.40 2019 Budeted Expenses for mandated notices is$4,000.00 TOTAL ACCOUNT#5380 $6,000.00 ACCT#5390-OFFICE SUPPLIES $118,795.00 $118,795.00 $0.00 THE OFFICE SUPPLY BUDGET IS COMPRISED OF EXPENSES INCURRED FOR TRADITIONAL OFFICE SUPPLY ITEMS. TOTAL ACCOUNT#5390 $118,795.00 TOTAL 5300-SERVICES RECEIVED $1,735,663.32 $1,819,303.32 $83,640.00 2019 BUDGET 5400 - UTILITIES AND MAINTENANCE 2018 2019 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5410-OFFICE EQUIPMENT MAINTENANCE $25,723.00 $25,723.00 $0.00 MAINTENANCE OF ALL OFFICE EQUIPMENT EXCEPT THE PRIMARY COMPUTER,PERIPHERAL DEVICES, AND PERSONAL COMPUTERS IS CHARGED TO THIS ACCOUNT. TOTAL ACCOUNT#5410 $25,723.00 ACCT#6420-INFORMATION SERVICES MAINTENANCE $760,040.00 $760,040.00 $0.00 THIS ACCOUNT IS COMPRISED OF BOTH COMPUTER HARDWARE AND SOFTWARE MAINTENANCE. THIS ACCOUNT IS APPLICABLE TO THE INFORMATION SERVICES AND GIS DEPARTMENT. TOTAL ACCOUNT#5420 $760,040.00 ACCT#5430-ELECTRICITY,WATER,SEWER AND SOLID WASTE $136,710.00 $136,710.00 $0.00 THIS BUDGET ITEM IS FOR THE DISTRICT'S UTILITIES. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5430 $136,710.00 ACCT#5440-TELEPHONE $130,456.44 $134,296.44 $3,840.00 THIS BUDGET ITEM IS FOR THE DISTRICT'S TELEPHONE EXPENSE. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5440 $134,296.44 ACCT#5450-BUILDING AND GROUNDS MAINTENANCE $182,531.00 $182,531.00 $0.00 THIS BUDGET ITEM COMPRISES ALL BUILDING AND GROUNDS MAINTENANCE. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5450 $182,531.00 TOTAL 5400-UTILITIES AND MAINTENANCE $1,235,460.44 $1,239,300.44 $3,840.00 2019 BUDGET 5500 - CAPITAL OUTLAY 2018 2019 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5510-FURNITURE AND EQUIPMENT $72,560.00 $71,120.00 ($1,"O.00) AN ASSET SCHEDULE APPEARS AT THE BACK OF THE BUDGET. TOTAL ACCOUNT#5510 $71,120.00 ACCT#5520-BUILDING AND LAND IMPROVEMENTS $50,000.00 $50,000.00 $0.00 AN ASSET SCHEDULE APPEARS AT THE BACK OF THE BUDGET. TOTAL ACCOUNT#5520 $50,000.00 TOTAL 5500-CAPITAL OUTLAY $122,560.00 $121,120.00 ($1,"O.00) 2019 BUDGET 5600 - MISCELLANEOUS 2018 2019 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5610-CONTINGENCY $58,099.10 $60,977.60 $2,878.50 THE FUNDS IN THIS BUDGET ITEM ARE APPROPRIATED FOR UNANTICIPATED EXPENDITURES.ALL ANTICIPATED EXPENDITURES ARE BUDGETED IN SPECIFIC ACCOUNTS. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5610 $60,977.60 ACCT#5620-MISCELLANEOUS $33,045.00 $33,585.00 $540.00 THIS ACCOUNT IS FOR ITEMS THAT WILL NOT FIT WELL IN ANOTHER CATEGORY. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5620 $33,585.00 TOTAL 5600-MISCELLANEOUS $91,144.10 $94,562.60 $3,418.50 2019 BUDGET 5900 - DEBT SERVICE 2018 2019 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT#5920-EQUIPMENT PAYMENTS $412,997.04 $470,824.70 $57,827.66 THIS ACCOUNT IS CHARGED FOR EQUIPMENT PAYMENTS AND EQUIPMENT LEASES. THIS ACCOUNT IS APPLICABLE ONLY TOTHE OVERHEAD DEPARTMENT. TOTAL ACCOUNT#5920 $470,824.70 TOTAL 5900-DEBT SERVICE $412,997.04 $470,824.70 $57,827.66 TOTAL BUDGET $12,195,521.75 $13,041,943.15 $846,421.40 2019 CAPITAL EXPENSES DEPT#101 -ADMINISTRATION (1)MISCELLANEOUS QUANTITY X UNIT PRICE _ $2,000.00 1 $2,000.00 (2)DESKS FOR QUALITY CONTROL SPECIALIST QUANTITY X UNIT PRICE _ $1,200.00 2 $600.00 (3)CHAIRS FOR QUALITY CONTROL SPECIALIST QUANTITY X UNIT PRICE _ $600.00 2 $300.00 ADMINISTRATION TOTAL= $3,800.00 DEPT#102-CUSTOMER SERVICE (1)TELEPHONE HEADSETS&BATTERIES QUANTITY X UNIT PRICE _ 2 $325.00 $650.00 (2)SCANNERS QUANTITY UNIT PRICE 2 X $900.00 = $1,800.00 (3)ELECTRIC STAPLERS QUANTITY UNIT PRICE 2 X $80.00 = $160.00 (4)CHAIRS QUANTITY UNIT PRICE 2 X $300.00 = $600.00 (5)MISCELLANEOUS QUANTITY UNIT PRICE 1 X $500.00 = $500.00 CUSTOMER SERVICE TOTAL= $3,710.00 DEPT#104 INFORMATION SERVICES PERSONAL COMPUTERS (1) PC'S,MONITORS,VIDEO CARDS = $5,500.00 (2) HARDWARE UPGRADES = $5,500.00 STORAGE AREA NETWORK (1) EXPANSION AND UPGRADES = $27,000.00 (COVERS PRIMARY AND DRC STORAGE) MISC EQUIPMENT = $5,000.00 INFORMATION SERVICES TOTAL= _ $43,000.00 DEPT#105-OVERHEAD (1)MISCELLANEOUS QUANTITY UNIT PRICE 1 X $4,500.00 = $4,500.00 (2)ARB EQUIPMENT QUANTITY X UNIT PRICE _ 1 $1,500.00 $ 1,500.00 (2)PROJECTORS FOR ARB HEARING ROOMS QUANTITY X UNIT PRICE _ 2 $1,500.00 $ 3,000.00 (3)REMODEL PROJECTS AT 3901 AND 3911 MORSE STREET = $50,000.00 OVERHEAD TOTAL= $59,000.00 2019 CAPITAL EXPENSES DEPT#201 COMMERCIAL (1)ELECTRIC STAPLER QUANTITY UNIT PRICE _ $160.00 2 X $80.00 (2)MISCELLANEOUS QUANTITY UNIT PRICE _ $300.00 1 X $300.00 (3)REPLACEMENT CHAIRS QUANTITY UNIT PRICE 2 X $300.00 = $600A0 (4)DESKTOP SCANNERS QUANTITY X UNIT PRICE 1 $900.00 $900.00 COMMERCIAL TOTAL= $1,960.00 DEPT#202-SALES AND RESEARCH (1)MISCELLANEOUS QUANTITY UNIT PRICE 1 X $2,000.00 = $2,000.00 (2)SCANNER(REPLACEMENT) QUANTITY UNIT PRICE 1 X $900.00 = $900.00 SALES&RESEARCH TOTAL= $2,900.00 DEPT#203-PERSONAL PROPERTY (1) MISCELLANEOUS QUANTITY X UNIT PRICE 1 $600.00 $600.00 (2)SCANNERS QUANTITY X UNIT PRICE 2 $900.00 $1,800.00 (3)CHAIRS QUANTITY X UNIT PRICE 2 $300.00 $600.00 PERSONAL PROPERTY TOTAL= $3,000.00 DEPT#204-RESIDENTIAL (1)SCANNER QUANTITY X UNIT PRICE _ 2 $900.00 $ 1,800.00 (2)CHAIRS QUANTITY X UNIT PRICE _ 4 $300.00 $ 1,200.00 (3)MISCELLANEOUS QUANTITY X UNIT PRICE _ 1 $750.00 $ 750.00 RESIDENTIAL TOTAL= $3,750.00 DENTON CENTRAL APPRAISAL DISTRICT ANNUAL FINANCIAL REPORT DECEMBER 31, 2017 DENTON CENTRAL APPRAISAL DISTRICT TABLE OF CONTENTS Paqe Independent Auditors' Report.............................................................. 1 Management's Discussion and Analysis (Unaudited) ......................... 4 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position ................................................................................... 12 Statement of Activities......................................................................................... 13 Fund Financial Statements: Balance Sheet— Governmental Fund................................................................. 14 Reconciliation of the Governmental Fund Balance Sheet to the Statement of Net Position........................................................... 15 Statement of Revenues, Expenditures and Changes in Fund Balance- Governmental Fund ...................................................... ............................... 16 Reconciliation of the Statement of Revenues, Expenditures and Changes In Fund Balance of the Governmental Fund to the Statement of Activities..... 17 Notes to Basic Financial Statements........................................... 18 Required Supplementary Information: Budgetary Comparison Schedule—General Fund .................................................... 39 Schedule of Changes in Net Pension Liability and Related Ratios............................ 40 Schedule of Employer Contributions.......................................................................... 41 Notes to Required Supplementary Information.......................................................... 42 Members: 7� 902 NORTH LOCUST AMERICAN INSTITUTE OF HANKINS, EAST UT7 1T�, DEATON, P.O.BOX 977 CERTIFIED PUBLIC DENTON,TX 76.202-0977 ACCOUNTANTS TONN & SEAY TEXAS SOCIETY OF CERTIFIED A PROFESSIONAL,CORPORATION TEL.(940)387-8563 PUBLIC ACCOUNTANTS FAX(940)383-4746 CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITORS' REPORT The Board of Directors Denton Central Appraisal District We have audited the accompanying financial statements of the governmental activities and major fund information of the Denton Central Appraisal District (the District), as of and for the year ended December 31, 2017, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America. This includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and major fund information of the Denton Central Appraisal District as of December 31, 2017, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. 1 Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 4 through 9, the budgetary comparison information on page 39, and the Texas County & District Retirement System Schedules on pages 40 and 41, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Hankins, Eastup, Deaton, Tonn & Seay, PC Denton, Texas March 29, 2018 2 MANAGEMENT'S DISCUSSION &ANALYSIS 3 DENTON CENTRAL APPRAISAL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2017 As management of the Denton Central Appraisal District, we offer readers of the District's financial statement this narrative overview and analysis of the financial activities of the District for the year ended December 31, 2017. The District has implemented Government Accounting Standards Board Statement 34 "Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments". Please read this narrative in conjunction with the independent auditors' report on page 1, and the District's Basic Financial Statements that begin on page 12. FINANCIAL HIGHLIGHTS • The District's expenditures were under its 2017 budget by $144,319, due to cost savings in several expenditure categories. • A total of $10,736,182 in revenues were realized, $2,987 or .02% more than originally budgeted, due to increases in interest income and miscellaneous revenues. • The assets and deferred outflows of resources of the Denton Central Appraisal District exceeded its liabilities and inflows of resources at the close of the fiscal year by $1,602,886 (Total Net Position). Of this amount, $(1,992,898) is unrestricted and may be used to meet the District's ongoing obligations and responsibilities to citizens, supporting tax units, and creditors, • The District's net capital assets decreased by .14%, from $3,600,770 in the prior year to $3,595,784 as of December 31, 2017. This decrease is attributable to the District's depreciation expense in 2017. • At the end of 2017, the District had a $4,547,360 total fund balance in its General Fund, representing a 14.0% decrease below the $5,286,678 fund balance in the previous year. $(923,281) of the fund balance is unassigned. • The District's long-term debt increased by $121,920 from $1,005,270 to $1,127,190 due to an increase in Compensated Absences. OVERVIEW OF THE FINANCIAL STATEMENTS The management discussion and analysis are intended to serve as an introduction to the Denton Central Appraisal District's basic financial statements. The District's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-wide Financial Statements: The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business. 4 DENTON CENTRAL APPRAISAL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2017 The Statement of Net Position presents information on all of the Denton Central Appraisal District's assets, deferred outflows of resources, liabilities and deferred inflows of resources, with the difference between these reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The Statement of Activities presents information showing how the District's net position changed during the fiscal year. All changes in net position are reported as soon as the.underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected assessments and earned but unused compensated absences). With many other governmental entities, the aforementioned government-wide financial statements normally identify and distinguish between either governmental activities supported by general revenues or business-type activities which are typically self-supported by user fees and charges. The District has no business-type activities. Pursuant to the Texas Property Tax Code, the Denton Central Appraisal District's special purpose is to establish fair market values and administer associated lawful exemptions for all real and business personal property in Denton County, Texas. To accomplish this, the governmental activities of the District encompass several departments and divisions, including Residential Appraisal, Business Personal Property, Commercial/Special Appraisal, Information Systems, Data Services, Mapping/GIS, Support Services, Appraisal Review Board, Administration, and General Operations, All the revenues received by the District are used to financially support the District's established special purpose and these governmental activities. The governmental-wide financial statements can be found on pages 12-13 of this report. Fund Financial Statements: A fund is a grouping of related accounts used to maintain control over resources that have been segregated for specific activities or objectives. Depending upon their reporting needs and requirements, governmental entities utilize three types of funds, including governmental funds, proprietary funds, and fiduciary funds. The Denton Central Appraisal District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Since the District has no legitimate need or requirement to have either proprietary or fiduciary funds, all of its funds are maintained and reported as governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near- term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. 5 DENTON CENTRAL APPRAISAL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2017 Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, the reader may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The District maintains a single governmental fund, its General Fund. The General Fund is used to account for the acquisition and use of the District's spendable financial resources and the related liabilities. The basic government fund financial statements can be found on pages 14 and 16 of this report. The District adopts an annual appropriated budget for its General Fund, A budgetary comparison statement has been provided for the General Fund to demonstrate compliance with this budget. It can be found under the "Required Supplementary Information" section of this report. Notes to the Basic Financial Statements: The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 18-37 of this report. GOVERNMENT-WIDE FINANCIAL ANALYSIS Net Assets: As noted earlier, net position may serve over time as a useful indicator of a government's financial position. As of December 31, 2017, the Denton Central Appraisal District's assets and deferred outflows of resources exceeded its liabilities and deferred inflows of resources by $1,602,886. At December 31, 2017, $10,178,174 in total assets were recorded. Of that amount, current and other assets (cash and prepaid expenses) represented 65% and capital assets (land, building, and equipment) constituted 35%. Total liabilities at December 31, 2017 equaled $11,795,867. Of that amount, 83% were long-term liabilities, consisting of compensated absences and net pension liability. The other remaining liabilities included accounts payable and unearned 2018 tax unit assessments. Of the $1,602,886 in total net position, $3,595,784 represents investments in capital assets (land, building, and equipment). The District uses these capital assets to carry out its statutory property valuation responsibilities and to provide information and services to citizens and the taxing units which support the District. Capital assets are non-liquid and cannot be used to satisfy District obligations. The unrestricted net position of $(1,992,898) may be used to meet the District's ongoing obligations and responsibilities. 6 DENTON CENTRAL APPRAISAL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2017 Net Position Governmental Activities 2016 2017 Assets: Current and other assets $ 7,714,206 $ 6,582,390 Capital assets (net of depreciation) 3,600,770 3,595,784 Total Assets 11,314,976 10,178,174 Deferred outflows of resources 3,941,737 3,590,766 Liabilities: Current and other liabilities 2,427,528 2,035,030 Long-term liabilities 8,891,928 9,760,837 Total Liabilities 11,319,456 11,795,867 Deferred inflows of resources 462,734 370,187 Net Position: Invested in capital assets, net of related debt 3,600,770 3,595,784 Unrestricted (126,247) (1,992,898) Total Net Position $ 3,474,523 $ 1,602,886 Governmental Activities: The following table provides a summary of the District's operations for the years ended December 31, 2016 and 2017. Changes in Net Position 2016 2017 Program Revenues: Assessments and charges for services $ 10,216,948 $ 10,721,839 General Revenues: Interest Income 13,184 14,343 Total Revenues 10,230,132 10,736,182 Expenses By Governmental Activity: Appraisal Services 11,359,479 12,607,819 Total Expenses 11,359,479 12,607,819 Change In Net Position (1,129,347) (1,871,637) Net Position — Beginning 4,603,870 3,474,523 Net Position — Ending $ 3,474,523 $ 1,602,886 As shown above, the District experienced a $1,871,637 decrease in net position. When deducted from the beginning net position at January 1, 2017, the District ended the 2017 year with a $1,602,886 net position balance. 7 DENTON CENTRAL APPRAISAL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2017 FINANCIAL ANALYSIS OF GOVERNMENTAL FUNDS Governmental Funds: The focus of the Denton Central Appraisal District's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the District's financing and budgeting requirements. In particular, the unassigned fund balance may serve as a useful measure of the District's net resources available for spending at the end of the fiscal year, At the December 31, 2017 year end; the District has a $4,547,360 total fund balance. This is 14.0% less than the $5,286,678 prior-year fund balance. $(923,281) of the fund balance is unassigned. General Fund Budgetary Highlights: There were amendments to the originally adopted 2017 budget, Actual expenditures for the year ended December 31, 2017 were $11,475,500, which is $144,319 or 1.24% less than the $11,619,819 budgeted for the year, This decrease represents cost savings in several areas during the 2017 year, Actual revenues for 2017 were $10,736,182 or 100.02% of the budgeted revenues for the year. In accordance with the provisions of the Texas Property Tax Code applicable to appraisal district budgets, assessment payments from tax units account for the bulk of the District's revenues, For 2017, 99,81% came from assessment payments, 0.13% from interest earnings, and 0.06% from the sale of public information material and miscellaneous income, CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets: The District's investments in capital assets for its governmental activities as of December 31, 2017 were $3,595,784 (net of accumulated depreciation). This represents a $4,986 decrease from the previous fiscal year. The following table presents the District's capital assets at December 31, 2017: Non-depreciated Assets: % of Total Land $ 435,108 12.1% Construction in progress 221,575 6.2% Depreciated Assets: Building and improvements 2,783,187 77.4% Furniture and equipment 101,873 2.8% Computers and software 54,041 1.5% 3 595 78 10 0°o Major capital asset additions occurred during the 2017 year for this item: • Building Improvements (renovation in construction in progress) Debt Administration: At the end of the 2017 year, the District had $1,127,190 in long-term debt, All of this debt was for accrued compensated absences, 8 DENTON CENTRAL APPRAISAL DISTRICT MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2017 ECONOMIC FACTORS AND NEXT YEAR'S BUDGET AND ASSESSMENTS The Denton Central Appraisal District (DCAD) annual budget is driven by two basic factors: the needs and requirements to efficiently and effectively carry out its lawfully-mandated responsibilities in establishing fair market values for real and business personal property within the boundaries of Denton County for the taxing entities (cities, school districts, county, and special districts) which financially support DCAD; and to provide an appeal process for the citizens/taxpayers who own property within Denton County. It was on this basis that the District's 2018 budget was prepared and ultimately adopted. It includes the following: • $12,195,522 in proposed General Fund expenditures, representing a $575,703 increase when compared with the 2017 budget. • Funding of 2.0% cost-of-living/merit pay increases and salary adjustments to market value. • DCAD currently serves ninety entities. It is the goal of DCAD to provide excellent service to all entities served. REQUEST FOR INFORMATION This financial report is designed to provide the citizens, taxpayers, customers, supporting tax units, creditors, and DCAD Board of Directors with a general overview of the DCAD's finances and to show the accountability for the money it receives. If you have any questions about this report or need additional information, please contact Kathy Williams at the DCAD, located at 3911 Morse Street, Denton, Texas or write to P.O. Box 2816, Denton, Texas 76202-2816. 9 This page left blank intentionally. 10 GENERAL PURPOSE FINANCIAL STATEMENTS 11 DENTON CENTRAL APPRAISAL DISTRICT STATEMENT OF NET POSITION DECEMBER 31, 2017 Primary Government Governmental Activities ASSETS Cash and cash equivalents $ 6,385,774 Prepaid insurance 45,065 Other prepaid costs 151,551 Capital assets: Land 435,108 Construction in progress 221,575 Other capital assets, net of accumulated depreciation 2,939,101 Total Assets 10,178,174 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows of resources to TCDRS 3,590,766 Total Deferred Outflows of Resources 3,590,766 LIABILITIES Accounts payable 58,582 Unearned assessment revenue 1,976,448 Noncurrent liabilities: Due within one year - Due in more than one year 1,127,190 Net pension liability 8,633,647 Total Liabilities 11,795,867 DEFERRED INFLOWS OF RESOURCES Deferred Inflows of Resources to TCDRS 370,187 Total Deferred Inflows of Resources 370,187 NET POSITION Invested in capital assets, net of related debt 3,595,784 Unrestricted (1,992,898) Total Net Position $ 1,602,886 The accompanying notes are an integral part of this statement. 12 DENTON CENTRAL APPRAISAL DISTRICT STATEMENT OF ACTIVITIES YEAR ENDED DECEMBER 31, 2017 Net (Expenses) Revenue and Changesin Program Revenues Net Assets Net Assets Assessments Operating Capital Grants And Charges Grants and and Governmental Program Activities Expenses for Services Contributions Contributions Activities Governmental activities Appraisal services $ 12,607,819 $ 10,721,839 $ - $ - $ (1,885,980) Total Government Activities 12,607,819 10,721,839 - - (1,885,980) Total Primary Government S 12,607,819 10.721.839 $ - $ - $ (1,855.980) General Revenues: Interest income 14,343 Total General Revenues 14,343 Change in Net Position (1,871,637) Net Position — beginning of year 3,474,523 Net Position —end of year $ 1,60 The accompanying notes are an integral part of this statement. 13 DENTON CENTRAL APPRAISAL DISTRICT BALANCE SHEET DECEMBER 31, 2017 General Fund ASSETS Cash and cash equivalents $ 6,385,774 Prepaid insurance 45,065 Other prepaid costs 151,551 Total Assets $ 6,582,390 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 58,582 Unearned revenue 1,976,448 Total Current Liabilities 2,035,030 Fund Balances: Nonspendable Fund Balance: Prepaid items 196,616 Committed Fund Balance: Future Insurance claims 400,000 Unusual legal services 800,000 Building remodel and construction 800,000 Land acquisition 900,000 Entity allocation stabilization 474,025 Future TCDRS payments 900,000 Disaster recovery 500,000 Contingency 500,000 Unassigned Fund Balance: (923,281) Total Fund Balance 4,547,360 Total Liabilities and Fund Balances $ 6,582,390 The accompanying notes are an integral part of this statement. 14 DENTON CENTRAL APPRAISAL DISTRICT RECONCILIATION OF THE GOVERNMENTAL FUND BALANCE SHEET TO STATEMENT OF NET POSITION DECEMBER 31, 2017 Total fund balance —governmental fund $ 4,547,360 Amounts reported for governmental activities in the statement of net position is different because: Capital assets —net of depreciation used in governmental activities are not current financial resources and therefore are not reported in the governmental fund balance sheet. 3,595,784 Long-term liabilities, including note obligations and compensated absences are not due and payable in the current period and therefore are not reported in the fund financial statements. (1,127,190) Included in the items related to debt is the recognition of the District's net TCDRS pension liability required by GASB 68 in the amount of $8,633,647, Deferred Outflows of Resources related to TCDRS in the amount of$3,590,766 and Deferred Inflows of Resources in the amount of $370,187. This amounted to a decrease in Net Position in the amount of$5,413,068. (5,413,068) Net position of governmental activities The accompanying notes are an integral part of this statement. 15 DENTON CENTRAL APPRAISAL DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2017 General Fund Revenues: Local support $ 10,716,196 Other revenues 4,421 Interest income 14,343 Personal renditions 1,222 Total Revenues 10,736,182 Expenditures: Salaries 5,237,732 Longevity pay 123,575 Payroll taxes 405,743 Retirement 913,800 Professional services —valuations 174,000 Deed and sales information 79,505 Auto reimbursements 404,112 General insurance 24,003 Travel, conference and training 100,724 Group health insurance 1,140,248 Telephone and utilities 176,252 Supplies and materials 89,839 Postage 224,608 Accounting and auditing 31,413 Appraisal Review Board 122,239 Information services maintenance 644,444 Attorney fees and court costs 238,285 Workmens compensation insurance 29,592 Equipment maintenance 13,177 Legal notices and advertising 3,137 Janitorial and building maintenance 134,989 Registration and dues 29,497 Miscellaneous 8,375 Printing services 80,179 Equipment lease 36,338 Pictometry and mapping 756,799 Capital outlay 252,895 Total Expenditures 11,475,500 Excess Expenditures over Revenues (739,318) Net Change in Fund Balance (739,318) Fund Balance Beginning 5,286,678 Fund Balance Ending 8 4,547.360 The accompanying notes are an integral part of this statement. 16 DENTON CENTRAL APPRAISAL DISTRICT RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE OF THE GOVERNMENTAL FUND TO THE STATEMENT OF ACTIVITIES YEAR ENDED DECEMBER 31, 2017 Net change in fund balance —total governmental fund $ (739,318) Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount of capital assets recorded in the current period. 252,895 Depreciation expenses on capital assets is reported in the statement of activities, but does not require the use of current financial resources. Therefore, depreciation expense is not reported as expenditures in the governmental funds. (257,881) Current year changes in long-term liabilities for compensated absences does not require the use of current financial resources; therefore, it is not reported as an expenditure in governmental funds. (121,920) The implementation of GASB 68 required that certain expenditures be de-expended and recorded as deferred resource outflows. The contributions made after the measurement date of 12/31/16 caused the change in ending net position to increase in the amount of $913,800. Contributions made before the measurement date but during 2016 were also recorded as a reduction in the net position liability for the District. This also caused a decrease in the change in net position in the amount of $759,259. These contributions were replaced with the District's pension expense for the year of $1,159,954, which caused a decrease in the change in net position. The impact of all of these is to decrease the change in net position by $1,005,413. (1 005 413) Change in net position of governmental activities $(1,871.637) The accompanying notes are an integral part of this statement. 17 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO BASIC FINANCIAL STATEMENTS DECEMBER 31, 2017 NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES General The Act creating the Denton Central Appraisal District (the "District") was enacted as a provision of the Property Tax Code by the 66th Texas State Legislature in 1979. The District is responsible for the appraisal of property subject to ad valorem taxation in Denton County, Texas, The District began operations in 1980. The District is governed by a board of five directors serving two year terms, plus a sixth statutorily designated non-voting member who is the County Tax Assessor-Collector. The directors are appointed by a vote of the taxing entities within Denton County. Reporting Entity For financial reporting purposes, management has considered all potential component units. The decision to include a potential component unit in all the reporting entity was made by applying the criteria set forth in GAAP. The criteria used is as follows: Financial Accountability — The primary government is deemed to be financially accountable if it appoints a voting majority of the organization's governing body and (1) it is able to impose its will on that organization or (2) there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government. Additionally, the primary government may be financially accountable if an organization is fiscally dependent on the primary government regardless of whether the organization has a separately elected governing board, a governing board appointed by a higher level of government or a jointly appointed board. There are no entities that are potential component units based upon the above criteria. Basis of Presentation The government-wide financial statements (the statement of net position and the statement of activities) report information on all of the activities of the District. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given program are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific program. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit form goods, services, or privileges provided by a given program and 2) operating or capital grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Other items not properly included among program revenues are reported instead as general revenues. 18 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 Fund Financial Statements: The District segregates transactions related to certain functions or activities in separate funds in order to aid financial management and to demonstrate legal compliance. Separate statements are presented for governmental and proprietary activities. These statements present each major fund as a separate column on the fund financial statements; all non-major funds are aggregated and presented in a singe column. The District has no proprietary activities, or non-major funds. Governmental funds are those funds through which most governmental functions typically are financed. The measurement focus of governmental funds is on the sources, uses and balance of current financial resources. The District has presented the following major governmental fund: General Fund The General Fund is the only operating fund of the District. This fund is used to account for the acquisition and use of the District's expendable financial resources and the related liabilities. The measurement focus is based upon determination of changes in financial position rather than upon net income determination. Measurement Focus/Basis of Accounting Measurement focus refers to what is being measured; basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurement made, regardless of the measurement focus applied. The government-wide statements are reported using the economic resources measurement focus and the accrual basis of accounting. The economic resources measurement focus means al assets and liabilities (whether current or non-current) are included on the statement of net position and the operating statements present increases (revenues) and decreases (expenses) in net total position. Under the accrual basis of accounting, revenues are recognized when earned. Expenses are recognized at the time the liability is incurred. Governmental fund financial statements are reported using the current financial resources measurement focus and are accounted for using the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become 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 be used to pay liabilities of the current period. Expenditures are recorded 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. Assessments and sales of public information material are recognized under the susceptible to accrual concept. Interest income is recorded as earned, since it is measurable and available. 19 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 Budgetary Data The District uses the following procedures in establishing the budget reflected in the general purpose financial statements: 1. Prior to September 15, the Board of Directors is presented with a proposed budget for the year beginning on the following January 1. The budget includes proposed expenditures and the means of financing them. The budget also serves as a basis for determining the annual assessments due for the taxing jurisdictions. The budget is legally enacted though passage of a resolution. 2. Public hearings are conducted to obtain citizen's comments. 3. An annual budget is legally adopted for the General Fund. The budget is adopted on a basis consistent with accounting principles generally accepted in the United States of America. 4. The Chief Appraiser is authorized to transfer amounts between departments within the General Fund; however, revisions that alter General Fund expenditures must be approved by the Board of Directors and the taxing jurisdictions. The fund level is the legal level of budgetary control. Appropriations lapse at year-end. 5. Original budgeted amounts presented in the budgetary comparison schedule are as originally adopted by the Board of Directors on May 26, 2016. The final amended budget is as amended by the Board during the year. Assessments If the District accumulates unassigned excess funds, the Board of Directors may refund the excess to the taxing entities. In addition, state law requires the District to refund any assessment revenue in excess of expenditures if not waived by the taxing jurisdictions. During the year ended December 31, 2017, the District did not make any refunds, Capital Assets Capital assets, which include land, buildings and improvements, furniture and equipment and computers and peripherals, are reported in government-wide financial statements. All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated assets are valued at their fair market value on the date donated. Repairs and maintenance are recorded as expenses. Renewals and betterments are capitalized. Assets capitalized have an original cost of $3,000 or more and over one year useful life. Depreciation has been calculated on each class of depreciable property using the straight- line method. Estimated useful lives are as follows: Building and improvements 10-45 Years Furniture and equipment 5-10 Years Computers and software 5 Years 20 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 Compensated Absences The District provides for paid leave which accumulates at the rate of 13.33 hours per month. Upon termination of employment the employee will be paid for unused accumulated leave time. Accumulated paid leave is recorded in the government-wide statement of net position. The amount expected to be liquidated with expendable available financial resources is not considered to be material. Net Position Net position represents the difference between assets, deferred outflows of resources and liabilities. Net position invested in capital assets, net of related debt, consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for the acquisition, construction or improvements of those assets, and adding back unspent proceeds. Net position is reported as restricted when there are limitations imposed on their use either through the enabling legislations adopted by the District or through external restrictions imposed by creditors, grantors or laws or regulations of other governments. NOTE 2 — FUND BALANCE The District has implemented GASB Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions." This Statement provides more clearly defined fund balance categories to make the nature and extent of the constraints placed on a government's fund balances more transparent. Fund Balance Classification: The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the District is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classification used in the governmental fund financial statements are as follows: ■ Nonspendable: This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact, ■ Restricted: This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. Debt service resources are to be used for future servicing of the District's debt and are restricted through debt covenants. The District did not have any restricted funds at December 31, 2017. 21 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 ■ Committed: This classification includes amounts that can be used for specific purposes pursuant to constraints imposed by formal action of the District's Board of Directors. The Board of Directors establishes (and modifies or rescinds) fund balance commitments by passage of a resolution. This can also be done through adoption and amendment of the budget. These amounts cannot be used for any other purpose unless the Board removes or changes the specified use by taking the same type of action that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements. The Board of Directors has committed fund balances for future insurance claims $400,000, unusual legal services $800,000, building remodel and construction $800,000, land acquisition $900,000, entity allocation stabilization $474,025, future TCDRS payments, $900,000, disaster recovery $500,000, and contingency $500,000. ■ Assigned: This classification includes amounts that are constrained by the District's intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the Board of Directors or through the Board of Directors delegating this responsibility to other individuals in the District. Under the District's adopted policy, only the Board of Directors may assign amounts for specific purposes. ■ Unassigned: This classification includes all amounts not included in other spendable classifications, including the residual fund balance for the General Fund. General Fund Prepaid items of $196,616 in the General Fund are considered non-spendable fund balance. The General Fund has unassigned fund balance of$(923,281) at December 31, 2017. NOTE 3 — DEPOSITS AND INVESTMENTS WITH FINANCIAL INSTITUTIONS The District's funds are required to be deposited and invested under the terms of a depository agreement. The depository bank deposits for safekeeping and trust with the District's agent bank approved pledged securities in an amount sufficient to protect District funds on a day-to- day basis during the period of the agreement. The pledge of approved securities is waived only to the extent of the depository bank's dollar amount of Federal Deposit Insurance Corporation ("FDIC") insurance. 1, Cash Deposits: At December 31, 2017, the carrying amount of the District's deposits in checking accounts and interest-bearing accounts was $6,385,274 and the bank balance was $5,768,652. The District's cash deposits at December 31, 2017 were entirely covered by FDIC insurance or by pledged collateral held by the District's agent bank in the District's name. There were five days during the fiscal year when the District's cash deposits exceeded the pledged collateral and FDIC insurance. 22 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 2. Investments: The Public Funds Investment Act (Government Code Chapter 2256) contains specific provisions in the areas of investment practices, management reports and establishment of appropriate policies. Among other things, it requires the District to adopt, implement, and publicize an investment policy. That policy must address the following areas: (1) safety of principal and liquidity, (2) portfolio diversification, (3) allowable investments, (4) acceptable risk levels, (5) expected rates of return, (6) maximum allowable stated maturity of portfolio investments, (7) maximum average dollar-weighted maturity allowed based on the stated maturity date for the portfolio, (8) investment staff quality and capabilities, (9) and bid solicitation preferences for certificates of deposit. Statutes authorize the City to invest in (1) obligations of the U.S. Treasury, certain U.S. agencies, and the State of Texas, (2) certificates of deposit, (3) certain municipal securities, (4) money market savings accounts, (5) repurchase agreements, (6) bankers acceptance, (7) Mutual Funds, (8) Investment pools, (9) guaranteed investment contracts, (10) and common trust funds. The Act also requires the District to have independent auditors perform test procedures related to investment practices as provided by the Act. The District is in substantial compliance with the requirements of the Act and with local policies, The District had investments at December 31, 2017 consisting of a repurchase agreement with Wells Fargo Bank. The investment had a balance of $1,293,178 as of December 31, 2017. In compliance with the Public Funds Investment Act, the District has adopted a deposit and investment policy, That policy addresses the following risks: a. Custodial Credit Risk— Deposits: In the case of deposits, this is the risk that, in the event of a bank failure, the District's deposits may not be returned to it. As of December 31, 2017, the District's cash balances totaled $6,385,274. This entire amount was either collateralized with securities held by the District's financial institution's agent in the Districts name or covered by FDIC insurance, Thus, the District's deposits are not exposed to custodial credit risk as of December 31, 2017. b. Custodial Credit Risk— Investments: For an investment, this is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. At December 31, 2017, the District was not exposed to custodial credit risk. c. Credit Risk: This is the risk that an issuer or other counterparty to an investment will be unable to fulfill its obligations. The rating of securities by nationally recognized rating agencies is designed to give an indication of credit risk. The District was not exposed to credit risk at December 31, 2017. d. Foreign Currency Risk: This is the risk that exchange rates will adversely affect the fair value of an investment. At December 31, 2017, the District was not exposed to foreign currency risk. 23 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 e. Concentration of Credit Risk: This is the risk of loss attributed to the magnitude of the District's investment in a single issuer (i,e., lack of diversification). Concentration risk is defined as positions of 5 percent or more in the securities of a single issuer. At December 31, 2016, the District had all of its investments at Wells Fargo Bank and was exposed to concentration of credit risk. NOTE 4 — CAPITAL ASSETS Capital asset activity for the year ended December 31, 2017, was as follows: Balance Balance December 31, December 31, 2016 Additions Retirements 2017 Governmental activities: Capital Assets not being depreciated: Land $ 435,108 $ - $ - $ 435,108 Construction in progress - 221,575 - 221,575 Total Capital Assets, not being depreciated 435,108 221,575 - 656,683 Capital Assets being depreciated: Building and improvements 4,442,531 31,320 - 41473,851 Furniture and equipment 443,521 - - 443,521 Computers and software 771,504 - 25,201 746,303 Total Capital Assets, being depreciated 5,657,556 31,320 25,201 5,663,675 Less accumulated depreciation: Building and improvements 1,535,753 154,911 - 11690,664 Furniture and equipment 307,838 33,810 - 341,648 Computer and software 648,303 69,160 25,201 692,262 Total accumulated depreciation 2,491,894 257,881 25,201 2,724,574 Total Capital Assets, being depreciated, net 3,165,662 (226,561.) - 2,939,101 Governmental activities capital assets, net $3,600,770 $ (4-986) $3 5 5 784 NOTE 5 — LONG-TERM DEBT The following is a summary of long-term debt transactions of the District for the year ended December 31, 2017: Interest Balance Balance Due Rate Beginning End Within Payable of Year Additions Retirements of Year One Year Government Type Activities Compensated Absences $1,0Q5,270 21 9 $ - $1,127,190 $_._-- 24 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 NOTE 6 — DEFINED BENEFIT PENSION PLAN Introduction—Summary of TCDRS Funding Policy The funding policy governs how the Texas County & District Retirement System (TCDRS) determines the employer contributions required to endure that benefits provided to TCDRS members are funded in a reasonable and equitable manner. The goals of TCDRS's funding policy are to fully fund benefits over the course of employees' careers to ensure intergenerational equity, and to balance rate and benefit stability with the need for the plan funding to be reflective of current plan conditions. This policy documents the current funding policies in effect for the December 31, 2016 actuarial valuation as established by state law, administrative rule and action by the TCDRS Board of Trustees (the board). The policy serves as a comprehensive funding overview and complies with the GASB reporting requirements for an agent multiple-employer plan. TCDRS Funding Overview TCDRS is a model for responsible, disciplined funding. TCDRS does not receive any state funding. As an agent, multiple-employer plan, each participating employer in the system funds its plan independently. A combination of three elements funds each employer's plan: employee deposits, employer contributions and investment income. • The deposit rate for employees is 4%, 5%, 6% or 7% of compensation, as adopted by the employer's governing body. The District has adopted the 7% rate. • Participating employers are required to contribute at actuarially determined rates to ensure adequate funding for each employer's plan. Employer contribution rates are determined annually and approved by the TCDRS Board of Trustees. The District's rate for 2016 was 14%. • Investment income funds a large part of the benefits employees earn. Pursuant to state law, employers participating in the system must pay 100% of their actuarially determined required contributions on an annual basis. Each employer has the opportunity to make additional contributions in excess of its annual required contribution rate either by adopting an elected rate that is higher than the required rate or by making additional contributions on an ad hoc basis. Employers may make additional contributions to pay down their liabilities faster, pre-fund benefit enhancements and/or buffer against future adverse experience. In addition, DCAD annually reviews its plans and may adjust benefits and costs based on local needs and budgets. Although accrued benefits may not be reduced, employers may reduce future benefit accruals and immediately reduce costs, Methodology for Determining Employer Contribution Rates The TCDRS Board hires independent outside consulting actuaries to conduct the annual valuation to measure funding status and to determine the required employer contribution rate for each employer plan. In order to calculate the employer contribution rate, the actuary does the following: 25 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 • Studies each employer's adopted plan of benefits and the profile of its plan participants, and uses assumptions established by the board to estimate future benefit plan payments. • Discounts the estimate of future benefit payments to the present based on the long- term rate of investment return to determine the present value of future benefits. • Compares the present value of future benefits with the plan's assets to determine the difference that needs to be funded based on the funding policy. The valuation of each employer plan is based on the system funding policy and the assets, benefits and participant profile of each participating employer plan. The four key components in the determination of employer contribution rates are: the actuarial cost method, amortization policy, the asset valuation method and the actuarial assumptions. Actuarial Cost Method TCDRS has adopted the replacement life entry age cost method, a conservative cost method and an industry standard. The goal of this cost method is to fund benefits in an orderly manner for each participant over his or her career so that sufficient funds are accumulated by the time benefit payments begin. Under this approach, benefits are funded in advance as a level percentage of pay. This portion of the contribution rate is called the normal cost rate and generally remains stable from year to year. Amortization Policy The portion of the contribution rate that funds any remaining unfunded amounts for benefits that are not covered by the normal cost is called the unfunded actuarial accrued liability (UAAL) rate. UAAL amounts occur when benefit enhancements are adopted that have not been funded in advance, or when actual investment or demographic experience varies from the actuarial assumptions (actuarial gains and losses). UAAL amounts are amortized on a level-percentage-of-covered-payroll basis over a closed period with a layered approach. The closed periods ensure all unfunded liabilities are financed over no more than 20 years from the time they occur. Each year new layers are established to amortize changes in the UAAL due to actuarial gains or losses, as well as any plan benefit changes elected by an employer for that year. Benefit enhancements are amortized over a 15-year closed period. All other changes in the UAAL are amortized over 2.0-year closed periods. These amortization periods are generally more conservative than those of most other public retirement plans and are stricter than the minimum amortization period required under state law. For newly participating districts that have five or fewer employees who are all with five years of retirement eligibility, any initial UAAL and any subsequent adoption of prior service credits are amortized over a five-year closed amortization period. This ensures that benefits are appropriately funded over the current generation of employees. Notwithstanding the layered approach, the total UAAL payment may not be less than the required payment obtained by amortizing the entire UAAL over a 20-year period. If a plan is overfunded, the overfunded actuarial accrued liability (OAAL) is calculated annually using a 30-year open amortization period. 26 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 Asset Valuation Method When determining the actuarial value of assets used for measuring a plan's funded status. TCDRS smoothes each year's actuarial investment gains and losses and recognizes them over a five-year period to better reflect the system's long-term investment horizons and to keep employer contribution rates more stable. As actuarial asset investment gains and losses are recognized, they become part of the actuarial gains and losses for the year and are funded according to the amortization policy. The five-year period helps stabilize employer rates while still ensuring that rates are reflective of current market conditions. In addition, the TCDRS Board has the option to set aside reserves from investment earnings to help offset future negative economic cycles. These reserves are held separately and are not counted as part of a participating employer's plan assets until they are passed through to employers when determined necessary by the TCDRS board. Reserves help maintain rate stability for employers. In addition, reserves ensure that employers do not adopt benefit increases based on a temporarily lower plan cost at a high point in a market cycle and, conversely, are not as pressured to immediately reduce benefit levels during a low point in a market cycle. Actuarial Assumptions Demographic and economic assumptions are used to estimate employer liabilities and to determine the amount of funding required from employer contributions as opposed to investment earnings. These assumptions reflect a long-term perspective of 30 years or more. Examples of key economic assumptions include long-term investment return, long- term inflation and annual payroll increase. Demographic assumptions are the actuary's best estimate of what will happen to TCDRS members and retirees. Examples of demographic assumptions are employment termination rates, retirement rates and retiree mortality rates. A complete listing of all actuarial assumptions can be found in the annual system-wide valuation report. Oversight The TCDRS Board established review policies to ensure that actuarial assumptions are appropriate and that the methodology for determining employer contribution rates is being correctly applied. Review of Actuarial Assumptions TCDRS' actuarial assumptions are periodically reviewed and revised as deemed necessary to reflect best estimates of future experience. Every four years, the TCDRS consulting actuary conducts an investigation of experience. TCDRS assumptions are compared to plan experience and future expectations, and changes to the assumptions are recommended as needed. The board adopts actuarial assumptions to be used in the valuation based on the results of this study. 27 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 An actuarial audit of every investigation of experience is required and must be performed by an independent auditing actuary to review the consulting actuary's analysis, conclusions and recommendations for accuracy, appropriateness and reasonableness. These audits alternate between a peer review and a full replication audit of the investigation of experience. In a peer review audit of the investigation, the reviewing actuary uses the raw results of the investigation for demographic assumptions as calculated by the consulting actuary to test the conclusions and recommendations. In addition, the reviewing actuary independently analyzes economic assumptions to test the results and recommendations of the consulting actuary. The reviewing actuary also examines the consulting actuary's methods and assumptions for reasonableness and internal consistency. In a full replication audit of the investigation, in addition to performing all of the steps of a peer review, the auditing actuary fully replicates the calculation of the investigation's raw results. Review of Employer Contribution Rates In order to test accuracy and ensure that the actuarial methods and assumptions are being correctly applied, an audit of the valuation is required every four years. These audits are conducted by an independent reviewing actuary and alternate between a peer review and a full replication audit of the valuation. In the peer review audit of the valuation, the actuary uses a sample of participant data and TCDRS plans to test the results of the valuation. The reviewing actuary also examines the consulting actuary's methods and assumptions for reasonableness and internal consistency. In a full replication audit of the valuation, the auditing actuary performs all the steps of a peer review audit but instead of analyzing sample data and plans, the auditing actuary fully replicates the original actuarial valuation. Review and Modification of Funding Policy The TCDRS Board reviews the funding policy on a regular basis and may modify such policy at its discretion. Modifications to the policy may be submitted for consideration to the TCDRS Board by staff and/or outside consulting actuaries as circumstances warrant. Discount Rate December 31, 2015 December 31, 2016 Discount rate 1 8.10% 8,10% Long-term expected rate of return, net of investment expense 8.10% 8,10% Municipal bond rate 2 Does not apply Does not apply This rate reflects the long-term rate of return funding valuation assumption of 8.00%, plus 0.10% adjustment to be gross of administrative expenses as required by GASB 68. 2 The plan's fiduciary net position is projected to be available to make all projected future benefit payments of current active, inactive, and retired members. Therefore, the discount rate for calculating the total pension liability is equal to the long-term expected rate of return, and the municipal bond rate does not apply. 28 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 Other Key Actuarial Assumptions Updated mortality assumptions were adopted in 2015. All other actuarial assumptions that determined the total pension liability as of December 31, 2016 were based on the results of an actuarial experience study for the period January 1, 2009 — December 31, 2012, except where required to be different by GASB Statement No. 68. Beginninq Date Endinq Date Valuation date December 31, 2015 December 31, 2016 Measurement date December 31, 2015 December 31, 2016 Employer's fiscal year January 1, 2017 December 31, 2017 Actuarial Methods and Assumptions Used for Funding Valuation Following is a description of the assumptions used in the December 31, 2016 actuarial valuation analysis for Denton Central Appraisal District. This information may also be found in the Denton Central Appraisal District December 31, 2016 Summary Valuation Report. Economic Assumptions TCDRS system-wide economic assumptions: Real rate of return 5.0% Inflation 3.0% Long-term investment return 8.0% The assumed long-term investment return of 8.0% is net of investment expenses and is expected to enable the system to credit interest at the nominal annual rates shown below to the following major funds: The annual salary increase rates assumed for individual members vary by length of service and by entry-age group. The annual rates consist of a general wage inflation component of 3.5% (made up of 3.0% inflation and 0.5% productivity increase assumptions) and a merit, promotion and longevity component that on average approximates 1.4% per year for a career employee. Employer-specific economic assumptions: Growth in membership 0.0% Payroll growth 2.0% The payroll growth assumption is for the aggregate covered payroll of the DCAD. 29 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 Long-Term Expected Rate of Return The long-term expected rate of return on TCDRS assets is determined by adding expected inflation to expected long-term real returns, and reflecting expected volatility and correlation. The capital market assumptions and information shown below are provided by TCDRS' investment consultant, Cliffwater LLC. The numbers shown are based on January 2017 information for a 7-10 year time horizon. Note that the valuation assumption for long-term expected return is re-assessed at a minimum of every four years, and is set based on a 30-year time horizon; the most recent analysis was performed in 2013. See Milliman's TCDRS Investigation of Experience report for the period January 1, 2009 - December 31, 2012 for more details. Geometric Real Rate of Return Target (Expected minus Asset Class Benchmark Allocations Inflation)2 US Equities Dow Jones U.S.Total Stock Market Index 13.50% 4.70% Private Equity Cambridge Associates Global Private Equity& 16.00% 7.70% Venture Capital Index3 Global Equities MSCI World (net) Index 1.50% 5.00% International Equities- MSCI World Ex USA(net) 10.00% 4.70% Developed International Equities- MSCI EM Standard (net) Index 7.00% 5.70% Emerging Investment-Grade Bonds Bloomberg Barclays Capital Aggregate Bond Index 3.00% 0.60% High-Yield Bonds Citigroup High-Yield Cash-Pay Capped Index 3.00% 3.70% Opportunistic Credit Citigroup High-Yield Cash-Pay Capped Index 2.00% 3.83% Direct Lending STP/LSTA Leveraged Loan Index 10.00% 8.15% Distressed Debt Cambridge Associates Distressed Securities 3.00% 6.70% Index4 REIT Equities 67% FTSE NAREIT Equity REITs Index+33% 2.00% 3,85% FTSE EPRA/NAREIT Global Real Estate Index Master Limited Alerian MLP Index 3.00% 5,60% Partnerships (MLPs) Private Real Estate Cambridge Associates Real Estate Index5 6.00% 7.20% Partnerships Hedge Funds Hedge Fund Research, Inc. (HFRI) Fund of Funds 20.00% 3.85% Composite Index Target asset allocation adopted at the April 2017 TCDRS Board meeting, 2 Geometric real rates of return in addition to assumed inflation of 2.0, per Cliffwater's 2017 capital market assumptions. 3 Includes vintage years 2006-present of Quarter Pooled Horizon IRRs. 4 Includes vintage years 2005-present of Quarter Pooled Horizon IRRs. 5 Includes vintage years 2007-present of Quarter Pooled Horizon IRRs. 30 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 Depletion of Plan Assets/GASB Discount Rate The discount rate is the single rate of return that, when applied to all projected benefit payments results in an actuarial present value of projected benefit payments equal to the total of the following: 1. The actuarial present value of benefit payments projected to be made in future periods in which (a) the amount of the pension plan's fiduciary net position is projected to be greater than the benefit payments that are projected to be made in that period and (b) pension plan assets up to that point are expected to be invested using a strategy to achieve the long-term rate of return, calculated using the long-term expected rate of return on pension plan investments. 2. The actuarial present value of projected benefit payments not included in (1), calculated using the municipal bond rate. Therefore, if plan investments in a given future year are greater than projected benefit payments in that year and are invested such that they are expected to earn the long-term rate of return, the discount rate applied to projected benefit payments in that year should be the long-term expected rate of return on plan investments. If future years exist where this is not the case, then an index rate reflecting the yield on a 20-year, tax-exempt municipal bond should be used to discount the projected benefit payments for those years. The determination of a future date when plan investments are not sufficient to pay projected benefit payments is often referred to as a depletion date projection. A depletion date projection compares projections of the pension plan's fiduciary net position to projected benefit payments and aims to determine a future date, if one exists, when the fiduciary net position is projected to be less than projected benefit payments. If an evaluation of the sufficiency of the projected fiduciary net position compared to projected benefit payments can be made with sufficient reliability without performing a depletion date projection, alternative methods to determine sufficiency may be applied. In order to determine the discount rate to be used by each employer TCDRS used an alternative method to determine the sufficiency of the fiduciary net position in all future years. Our alternative method reflects the funding requirements under the DCAD's funding policy and the legal requirements under the TCDRS Act. 1. TCDRS has a funding policy where the Unfunded Actuarial Accrued Liability (UAAL) shall be amortized as a level percent of pay over 20-year closed layered periods. 2. Under the TCDRS Act, the District is legally required to make the contribution specified in the funding policy. 3. The District's assets are projected to exceed its accrued liabilities in 20 years or less. When this point is reached, the District is still required to contribute at least the normal cost. 31 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 1. Any increased cost due to the adoption of a COLA is required to be funded over a period of 15 years, if applicable. Based on the above, the projected fiduciary net position is determined to be sufficient compared to projected benefit payments. Based on the expected level of cash flows and investment returns to the system, the fiduciary net position as a percentage of total pension liability is projected to increase from its current level in future years. Since the projected fiduciary net position is projected to be sufficient to pay projected benefit payments in all future years, the discount rate for purposes of calculating the total pension liability and net pension liability of the employer is equal to the long-term assumed rate of return on investments. This long-term assumed rate of return should be net of investment expenses, but gross of administrative expenses for GASB 68 purposes. Therefore, TCDRS used a discount rate of 8.10%. This rate reflects the long- term assumed rate of return on assets for funding purposes of 8.00%, net of all expenses, increased by 0.10% to be gross of administrative expenses. Net Pension Liability / (Asset) Net Pension Liability/(Asset) December 31, 2015 December 31, 2016 Total pension liability $32,123,485 $35,203,267 Fiduciary net position 24,236,828 26,569,619 Net pension liability/(Asset) 7,886,658 8,633,647 Fiduciary net position as a % of total pension liability 75.45% 75,47% Pensionable covered payroll 1 5,036,048 5,423,278 Net pension liability as a % of covered payroll 156.60% 159,20% The total pension liability was determined by an actuarial valuation as of the valuation date, calculated based on the discount rate and actuarial assumptions below. Note; Rounding differences may exist above or in other tables in this report, 1 Payroll is calculated based on contributions as reported to TCDRS. 32 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 Changes in the Net Pension Liability/ (Asset) Increase (Decrease) Total Pension Fiduciary Net Net Pension Changes in the Net Pension Liability/(Asset) Liability Position Liability/ (Asset) (a) (b) (a)—(b) Balances as of December 31, 2015 $32,123,485 $24,236,828 $7,886,657 Changes for the year: Service cost 974,780 974,780 Interest on total pension liability' 2,614,126 2,614,126 Effect of plan changes2 0 0 Effect of economic/demographic gains or losses 160,366 160,366 Effect of assumptions changes or inputs 0 0 Refund of contributions (76,726) (76,726) 0 Benefit payments (592,764) (592,764) 0 Administrative expenses (19,520) 19,520 Member contributions 379,629 (379,629) Net investment income 1,796,321 (1,796,321) Employer contributions 759,259 (759,259) Other3 0 86,593 (86,593) Balances as of December 31, 2016 $35,203,267 $26,569,620 $8,633,647 1 Reflects the change in the liability due to the time value of money. TCDRS does not charge fees or interest. 2 No plan changes valued. 3 Relates to allocation of system-wide items. Sensitivity Analysis The following presents the net pension liability of DCAD, calculated using the discount rate of 8,10%, as well as what the DCAD net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (7.10%) or 1 percentage point higher (9.10%) than the current rate. 1% Current 1% Decrease Discount Rate Increase 7.10% 8.10% 9.10% Total pension liability $40,908,501 $35,203,267 $30,563,145 Fiduciary net position 26,569,620 26,569,620 26,569,620 Net pension liability/ (Asset) $14,338,881 $8,633,647 $3,993,525 33 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 Pension Expense / (Income) January 1, 2016 to December 31, 2016 Service cost $ 974,780 Interest on total pension liability' 2,614,125 Effect of plan changes 0 Administrative expenses 19,520 Member contributions (379,629) Expected investment return net of investment expenses (1,984,487) Recognition of deferred inflows/outflows of resources Recognition of economic/demographic gains or losses 14,451 Recognition of assumption changes or inputs 97,928 Recognition of investment gains or losses 649,118 Other2 (86,593) Pension expense/(income) $ 1,919,213 Reflects the change in the liability due to the time value of money. TCDRS does not charge fees or interest. 2 Relates to allocation of system-wide items. As of December 31, 2017, the deferred inflows and outflows of resources are as follows: Deferred Inflows Deferred Outflows of Resources of Resources Differences between expected and actual experience $ 370,187 $ 374,449 Changes of assumptions - 391,711 Net difference between projected and actual earnings - 1,910,806 Contributions made subsequent to measurement date - 913,800 370,187 3,590,766 $913,800 reported as deferred outflows of resources resulting from District contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2018. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Amounts currently reported as deferred outflows of resources and deferred inflows of resources related to pensions, excluding contributions made subsequent to the measurement date, will be recognized in pension expense in: Years ended December 31 2018 $761,497 2019 761,497 2020 687,317 2021 69,742 2022 26,728 Thereafter 0 34 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 Schedule of Deferred Inflows and Outflows of Resources Original Amount 7Deferred ance of Balance of Original Date Recognized Deferred Amount Established Recognition in 12/31/2016flows Outflows Periods Expense 12/31/2016 12/31/2016 Investment (gains) $188,166 12/31/2016 5.0 $37,633 $ - $150,533 or losses 2,686,523 12/31/2015 5.0 537,305 1,611,914 370,899 12/31/2014 5.0 74,180 - 148,360 Economic/ 160,366 12/31/2016 6.0 26,728 - 133,638 Demographic (gains) (555,280) 12/31/2015 6.0 (92,547) 370,187 - or losses 481,622 12/31/2014 6.0 80,270 - 240,811 Assumption changes - 12/31/2016 6.0 - 587567 12/31/2015 6.0 97,928 _ 391,711 ,or inputs - 12/31/2014 6.0 - - Employer 913,800 12/31/2016 1.0 - - 913,800 contributions made 759,259 12/31/2015 1.0 759,259 - - subsequent to 705,049 12/31/2014 1.0 - - - measurement date 1 Investment (gains)/losses are recognized in pension expense over a period of five years; economic/demographic (gains)/loses and assumption changes or inputs are recognized over the average remaining service life for all active, inactive, and retired members. NOTE 7 — HEALTH REIMBURSEMENT PLAN In 2005 the District implemented a health reimbursement plan that qualifies as an employer provided medical reimbursement plan under Internal Revenue Service Code sections 105 and 106. In 2017 the District provided $1,000 per eligible employee for health care reimbursement. The unused amount carries over to the following year. Any unused amounts expire upon termination of the employee. NOTE 8 — SELF-FUNDED HEALTH CARE PLAN In October 2011 the District established a self-funded health care plan for the benefit of eligible employees and their eligible dependents. The purpose of the DCAD Health Benefit plan is to provide reimbursement for covered charges incurred as a result of medically necessary treatment for illness or injury of the Company's eligible employees and their eligible dependents. The District has contracted with Group Resources for assistance as a third party administrator. 35 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 NOTE 9 — LITIGATION The District and Appraisal Review Board are defendants in a number of property owner appeals pursuant to Chapter 42 of the State Tax Code. Such legal proceedings allege that the appraised values placed on taxpayers' properties are excessive. The potential liability to the District in each of these appeals is for recovery of attorney's fees and court costs. The District believes that any ultimate liability on these appeals will not materially affect its financial position. No provisions for any liability that might result from these appeals has been recorded in the general purpose financial statements. NOTE 10 — RISK MANAGEMENT The District is exposed to various risks of loss related to torts theft of, damage to and destruction of assets; errors and omissions; injuries to employees; and natural disasters. During 2017, the District purchased commercial insurance to cover general liabilities. There were no significant reductions in coverage in the past fiscal year, and there were no settlements exceeding insurance coverage for each of the past three years. NOTE 11 — CONSTRUCTION COMMITMENT During 2017, the District entered into a contract for renovations and improvements to existing facilities. The contract is for $325,532. At December 31, 2017, $132,001 remained to complete the contract. NOTE 12 —COMMITMENTS UNDER LEASES Commitments under operating (noncapitalized) lease agreements for copiers, printers and mailing equipment provides for minimum future lease payments as of December 31, 2017, as follows: Year Amount 2018 $ 64,918 2019 54,914 2020 45,660 2021 42,549 2022 37,577 Thereafter - Total Minimum Rentals 24 618 Lease Expenditures in 2017 338 36 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO FINANCIAL STATEMENTS (continued) DECEMBER 31, 2017 NOTE 13 — ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates, NOTE 14 — SUBSEQUENT EVENTS Management has evaluated subsequent events through March 29, 2018, which is the date the financial statements were available to be issued. 37 REQUIRED SUPPLEMENTARY INFORMATION 38 DENTON CENTRAL APPRAISAL DISTRICT BUDGETARY COMPARISON SCHEDULE - GENERAL FUND FOR THE YEAR ENDED DECEMBER 31, 2017 Variance With Budgeted Amounts Actual Final Budget Original Final Amounts Positive (Negative) Revenues: Local support $ 10,716,195 $ 10,716,195 $ 10,716,196 $ 1 Other revenues 2,500 2,500 4,421 1,921 Interest income 12,000 12,000 14,343 2,343 Miscellaneous income 2,500 2,500 1,222 (1,278) Total Revenues 10,733,195 10,733,195 10,736,182 2,987 Expenditures: Salaries 5,584,221 5,169,221 5,237,732 (68,511) Longevity pay 129,915 129,915 123,575 6,340 Payroll taxes 469,729 404,729 405,743 (1,014) Retirement 846,954 902,954 913,800 (10,846) Professional services-valuations 180,000 180,000 174,000 6,000 Deed and sales information 102,459 102,459 79,505 22,954 Auto reimbursements 477,534 407,534 404,112 3,422 General insurance 38,907 38,907 24,003 14,904 Travel, conference and training 110,160 110,160 100,724 9,436 Group health coverage 990,615 1,122,615 1,140,248 (17,633) Telephone and utilities 264,767 208,767 176,252 32,515 Supplies and materials 115,145 83,145 89,839 (6,694) Postage 234,581 234,581 224,608 9,973 Accounting and auditing 28,000 28,000 31,413 (3,413) Appraisal Review Board 129,375 129,375 122,239 7,136 Information services maintenance 705,029 705,029 644,444 60,585 Attorney fees and court costs 260,000 260,000 238,285 21,715 Workmens compensation insurance 57,597 27,597 29,592 (1,995) Equipment maintenance 24,510 24,510 13,177 11,333 Legal notices and advertising 20,000 20,000 3,137 16,863 Janitorial and building maintenance 167,425 167,425 134,989 32,436 Registration and dues 34,767 34,767 29,497 5,270 Miscellaneous 87,648 32,648 8,375 46,699 Printing services 112,332 112,332 80,179 32,153 Equipment lease - - 36,338 (36,338) Pictometry and mapping 351,979 766,979 756,799 10,180 Capital outlay 96,170 216,170 252,895 (36,725) Total Expenditures 11,619,819 11,619,819 11,475,500 144,319 Excess Revenues over (under) Expenditures (886,624) (886,624) (739,318) 147,306 Net Change in Fund Balance (886,624) (886,624) (739,318) 147,306 Fund Balance Beginning 5,286,678 5,286,678 5,286,678 - Fund Balance Ending $ 4,400.054 $ 4.400.054S 4.547.360 8 147 306 39 DENTON CENTRAL APPRAISAL DISTRICT SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS FOR THE YEAR ENDED DECEMBER 31, 2017 2016 2015 2014 Total Pension Liability Service cost $ 974,780 $ 892,437 $ 814,566 Interest on total pension liability 2,614,126 2,421,449 2,165,808 Effect of plan changes - (185,718) - Effect of assumption changes or inputs - 587,567 - Effect of economic/demographic (gains) or losses 160,366 (555,280) 481,622 Benefit payments/refunds of contributions (669,491) (582,384) (501,443) Net change in total pension liability 3,079,781 2,578,071 2,960,553 Total pension liability, beginning 32,123,485 29,545,414 26,584,861 Total pension liability, ending (a) $ 35,203,266 $ 32,123,485 $ 29,545,414 Fiduciary Net Position Employer contributions $ 759,259 $ 705,047 $ 675,164 Member contributions 379,629 352,523 337,582 Investment income net of investment expenses 1,796,322 (670,911) 1,485,255 Benefit payments/refunds of contributions (669,491) (582,385) (501,443) Administrative expenses (19,520) (17,537) (18,082) Other 86,593 13,480 15,126 Net change in fiduciary net position 2,332,792 (199,783) 1,993,602 Fiduciary net position, beginning 24,236,828 24,436,610 22,443,009 Fiduciary net position, ending (b) $ 26,569,620 $ 24,236,827 $ 24,436,611 Net pension liability/(asset), ending = (a) -(b) $ 8,6331646 $ 7,886,658 $ 5,108,803 Fiduciary net position as a % of total pension liability 75.47% 75.45% 82.71% Pensionable covered payroll $ 5,423,278 $ 5,036,048 $ 4,822,600 Net pension liability as a % of covered payroll 159.20% 156.60% 105.93% This schedule is presented to illustrate the requirement to show information for 10 years. However, recalculations of prior years are not required, and if prior years are not reported in accordance with the standards of GASB 67168, they should not be shown here. Therefore, we have shown only years for which the new GASB statements have been implemented. Based on measurement date December, 31, 2016 40 DENTON CENTRAL APPRAISAL DISTRICT SCHEDULE OF EMPLOYER CONTRIBUTIONS DECEMBER 31, 2017 Actual Actuarially Actual Contribution Pensionable Contribution Year Ending Determined Employer Deficiency Covered as a % of December 31 � � Contribution Contribution (Excess) Payroll' Covered Payroll 2007 $450,449 $901,549 $(451,100) $3,772,606 23.9% 2008 440,315 927,440 (487,125) 3,906,961 23.7% 2009 384,193 1,120,221 (736,028) 3,853,490 29.1% 2010 423,553 566,135 (142,582) 4,193,590 13.5% 2011 389,266 763,837 (374,571) 4,428,513 17.2% 2012 412,566 815,563 (402,997) 4,604,529 17.7% 2013 403,883 1,127,969 (724,086) 4,443,155 25.4% 2014 435,481 675,164 (239,683) 4,822,600 14.0% 2015 365,617 705,047 (339,430) 5,036,048 14.0% 2016 367,156 759,259 (392,103) 5,423,278 14.0% 2017 N/A3 913,800 N/A3 5,602,188 14.0% TCDRS calculates actuarially determined contributions on a calendar year basis. GASB Statement No. 68 indicates the employer should report employer contribution amounts on a fiscal year basis. 2 Payroll is calculated based on contributions as reported to TCDRS. 3 Amounts not available until next measurement date. 41 DENTON CENTRAL APPRAISAL DISTRICT NOTES TO REQUIRED SUPPLEMENTARY INFORMATION DECEMBER 31, 2017 Valuation Date: Actuarially determined contribution rates are calculated each December 31, two years prior to the end of the fiscal year which contributions are reported, Methods and assumptions used to determine contribution rates: Actual Cost Method Entry Age Amortization Method Level percentage of payroll, closed. Remaining Amortization Period 0.0 years (based on contribution rate calculated in 12/31/2016 valuation). Asset Valuation Method 5-year smoothed market. Inflation 3.0% Salary Increases Varies by age and service, 4,9% average over career including inflation. Investment Rate of Return 8.00%, net of investment expenses, including inflation. Retirement Age Members who are eligible for service retirement are assumed to commence receiving benefit payments based on age. The average age at service retirement for recent retirees is 61. Mortality In the 2015 actuarial valuation, assumed life expectancies were adjusted as a result of adopting a new projection scale (110% of the MP-2014 Ultimate Scale) for 2014 and later. Previously Scale AA had been used. The base table is the RP-2000 table projected with Scale AA to 2014. Changes in Plan Provisions Reflected in the Schedule* 2015: No changes in plan provisions. 2016: Employer contributions reflect that a 100% CPI COLA was adopted. Only changes effective 2015 and later are shown in the Notes to Schedule, 42 Date: May 11,2018 Report No. 2018-054 INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL SUBJECT: Airport Parallel Runway Project BACKGROUND: The Parallel Runway project includes the construction of a 5,000' x 75' runway with a weight bearing capacity of 30,000 pounds. This project provides for enhancements to the existing and future airport capacity and to have the ability to accommodate larger midsize corporate aircraft on this runway. Furthermore, the auxiliary runway can assist in maintaining operational capacity of the Airport when the primary runway is down for maintenance or during incidents on the primary runway. The total estimated cost is $8.5M (Texas Department of Transportation — Aviation Division (TxDOT) - $5.9M, Denton- $2.6M). The City's amount includes the 85:15 (State:Local split) for the TxDOT funded portion of the runway and the enhanced scope at 100-percent local cost. A wire transfer to TxDOT in the amount of $2,300,528 was completed in March 2018. The TxDOT amount is capped at $5.9M and the City will be responsible for any cost overruns on this project. If necessary, TxDOT will make formal requests for additional City funding for any approved change orders. DISCUSSION: The final phase prior to construction is the completion of the Environmental Assessment (EA). The EA process started in December 2014, being prepared by the airport consulting firm Kimley Horn. A Public Hearing was conducted on December 13, 2017 in conjunction with the Airport Advisory Board meeting, with the comment period ending on January 14, 2018. No public comments were received and the draft EA was prepared and submitted to the Federal Aviation Administration(FAA) for review and approval on May 2, 2018. Following a few modifications to the draft EA, the FAA completed their review and approval. Formal notice of the Finding of No Significant Impact(FONSI) is anticipated by May 25, 2018. CONCLUSION: Upon receipt of the FONSI, TxDOT will begin the formal procurement process for the selection of a construction contractor in the next several weeks. TxDOT anticipates the following timeline: • Project to advertise late May(30 days). • Mobilization and start of construction to begin by the end of July 2018. The project will be managed by TxDOT. • The nine month project is anticipated to be completed in May 2019. Staff will keep the Council apprised as to any changes to the anticipated timeline. ATTACHMENT(S): Image of Parallel Runway Date: May 11,2018 Report No. 2018-054 STAFF CONTACT: Scott Gray Airport Manager Scott.Graykcityofdenton.com 940-349-7744 LEGEND RECENTLY ACQUIRED O RUNWAY 18R-38L PROPERTY 1� 12,500 LB SWL:4800'X]8' PROJECT SCOPE NEW n TAXNVAY WA3 PAVEMENT LO 12,500 LB SWL ADDITIONAL RUNWAY TAXIWAY WAb PAVEMENT O 12,800 LB 514E _ __ PAVEMENT TO BE ® PAPNS , REMOVED NEW ASOS LOCATION 5 ASOS RELOCATION o p�' `7A k- E%IBTING ASOB LOCATION • O ADDITIONAL SDO'X]5' � I RUNWAY PAVEMENT '- . —^ , 301, jolt— NOTE: 12,580 LB SWL In i ALTERNATE BID INCLUOEB INCRFA41N0 - PAVEMENTSTRENGTN T030.800 LB SWL. � _ R - Terminal 1 ATCT 5 2 3 4 1 4 6 I rr L25.6 A ... 29.44 Acres DENTON ENTERPRISE AIRPORT 8875 Synergy Dr.,McKinney,Texas 75070 '� T.972-542-2995 F.972-542-6750 www.ksaeng.com • Date: May 11,2018 Report No. 2018-055 INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL SUBJECT: Counseling Services for First Responders EXECUTIVE SUMMARY: As part of the benefits package,the City of Denton offers an Employee Assistance Program(EAP) to all City of Denton employees and their dependents ("members"). The current EAP provider is Deer Oaks. Deer Oaks provides members 24-hour phone access to a licensed counselor as well as 6 in-person, telephonic, or Facetime counseling sessions per incident, per member. If there is a traumatic company incident, Deer Oaks can respond quickly to provide Critical Incident Stress Management Services as well-for both group interventions and one-on-one support. Additional counseling or support is available to first responders through services offered by their department or other resources available to them as a first responder. BACKGROUND: At the conclusion of the May 1, 2018, City Council meeting, Councilmember Briggs requested a report on the counseling services available to first responders. This report provides information on those services. DISCUSSION: The City of Denton has contracted with the Deer Oaks EAP to offer counseling services and other work/life resources to all employees and their dependents. Unlimited telephonic support and crisis intervention is available 24 hours per day, 7 days per week. In-person, short-term assessments (6 per member per incident) and counseling services are available as well. While in-person sessions are recommended, counseling services can be obtained via phone or through a Smartphone App if that is more convenient for the member. EAP services are provided to the members at no cost. In the event an employee needs more than 6 counseling sessions, Deer Oaks will refer them to a provider in the City's health insurance network. Or, if the employee chooses to do so, they can access mental health care through the City's health plan without going through the EAP first. The employee would be responsible for any applicable co-payments, as with any other similar medical treatment, if they seek counseling in this manner. Deer Oaks also provides management resources such as on-site Critical Incident Stress Management Services, on-line training, and a mandatory employee referral option in the event an employee's behavior is negatively impacting the workplace or their performance. Page 1 of 5 Date: May 11,2018 Report No. 2018-055 In addition to the EAP provided through Deer Oaks,both the Fire and Police Departments provide resources for counseling and support services for their Civil Service employees. Information on these services, as reported by a representative from each department, is outlined below. A. Fire 1. Critical Incident Stress Management(CISM) The CISM process includes education and awareness. CISM is a comprehensive range of integrated services,procedures, and intervention strategies designed to mitigate the effects of exposure to a critical incident. The Denton Fire Department currently has 13 members trained and ready to respond to CISM situations. The core components of CISM are: a. Defusing: A front line response to a critical incident or potential critical incident. It is provided immediately,within the first 12 hours after a crisis event to minimize the effect of acute critical incident stress. Its goal is to reduce intense reactions to the event; to normalize the experience; to provide practical information (stress education); to develop expectancies about recovery, and to assess the need for follow up with a Critical Incident Stress Debriefing(CISD). This process is used primarily to assist small groups of individuals who were directly exposed to and most seriously affected by a critical event.An(in house) defusing may be conducted by Denton Fire CISM personnel for Denton Fire Department members. b. Critical Incident Stress Debriefing: A structured seven-phase group process utilized in the normalization of critical incident stress or traumatic stress and integrates crisis intervention strategies with educational techniques. It is best conducted in the short-term aftermath of a critical incident, approximately 24 hours post-incident, but usually within first 72 hours (later if circumstances require). A CISD is called for after deeply disturbing events that may overwhelm the coping skills of those involved. Typically a 1-3 hour confidential group intervention is led by a trained CISM team member and assisted by trained employee peers. After delivery, follow up is essential. A CISD must be conducted by CISM members from a different organization than the one experiencing the critical incident crisis. c. Individual Intervention(One-On-One): An individual intervention provided by a Peer Team Member after a critical incident or potential critical incident. Individual Intervention is used to support, stabilize, and provide stress education and to help assess the need for a formal Debriefing,in a group setting, if other individuals were involved. It is best provided within 24 to 72 hours of an incident (later if circumstances require) and may be conducted by specially trained peers, in person or by telephone. An Individual Intervention should Page 2 of 5 Date: May 11,2018 Report No. 2018-055 NOT substitute if working with a group of individuals. After delivery, follow up is essential and a referral may be required. 2. IAFF Behavioral Health Treatment Center The IAFF Center of Excellence is an in-patient treatment center for firefighters suffering from Post Traumatic Stress Disorder and associated illnesses, including unlimited counseling sessions during their stay. Below is information that has been provided by the IAFF about their services: This 15-acre facility opened in 2017 and treats firefighters who suffer from PTSD. As more members are experiencing post-traumatic stress, the IAFF has undertaken an intensive effort to remove the stigma associated with behavioral health issues and provide resources for treatment and recovery. In continuing efforts to provide resources to help members suffering from post- traumatic stress, the International developed the IAFF Center of Excellence for Behavioral Health Treatment and Recovery. The concept is the first of its kind for this profession and this union, and a tremendous opportunity to build a program and facility to address post-traumatic stress in a residential setting and designed specifically for treating firefighters with post-traumatic stress and its co-occurring addictions, as well as to conduct additional research and develop new programs and protocols. With the help of Advanced Recovery Systems (ARS)— a leader in behavioral health care management— the Center of Excellence is staffed by a highly experienced team to treat the complex needs of our members seeking recovery. Both the IAFF and ARS share a commitment that members not be burdened with large or unexpected expenses after treatment, and have made it a priority to ensure all members can afford treatment. The IAFF is already reaching out to major insurance carriers to promote insurance coverage for this level of care. In some jurisdictions, current insurance plans already provide comprehensive coverage. " B. Police The Police Department has several options for their employees in crisis situations. Some are covered by departmental policy and some are not. The options are as follows: Page 3 of 5 Date: May 11,2018 Report No. 2018-055 1. Family Services Richard Godoy, Family Services Coordinator, is a long term employee of the Police Department and is a Licensed Clinical Social Worker(LCSW). The LCSW is the highest license level, and it is a clinical license. It allows him to assess, diagnose and treat individuals, families, adolescents and teens. Most of his work centers on crime victims, but he is also available to employees of the Police Department as well as to other City of Denton employees. The types of incidents for which he has assisted employees of the City have been: • Employee critical incidents • Employee death • Employee terminations • Mediation Examples of types of counseling he has provided in the past are: • Crisis intervention • Trauma counseling • Grief/bereavement • Abuse • Stress management • Marital/divorce intervention 2. Chaplain Program: (General Order 15.5) The Denton Police Department Chaplain Program is established for the purposes of providing spiritual and emotional support to all members of the Department, their families and members of the public. It is the policy of the Department that the Chaplain Program shall be nondenominational, ecumenical ministry provided by volunteer clergy without financial compensation. Some of the duties provided by the Chaplain Program are: • Assisting in making notification to the families of department members who have been seriously injured or killed; • Counseling personnel with personal problems, when requested; • Providing liaison with other religious leaders in the community and • Making referrals in cases where specialized attention is needed or in cases that are beyond the chaplain's ability to assist. 3. Peer Support Team: (General Order 12.4) The Peer Support Team is designed to assist in the identification and resolutions of concerns or problems (personal or job-related)which may adversely affect an employee's personal or professional well-being and/or job performance. These personal concerns may include, but are not limited to: Page 4 of 5 Date: May 11,2018 Report No. 2018-055 • Health • Marital status • Family • Emotional/stress issues This policy is intended to supports officers after critical events. These events can include,but are not limited to the following: • Enforcement situations in which there is a discharge of a firearm; • Use of force situations in which there is death or serious injury of any person; • Vehicle pursuits with death or serious injury to any person; and • Death of an employee, both on and off duty. 4. Officer Involved Shootings (General Order 5.2) Most of this General Order covers steps that are taken investigating an officer involved shooting. However, it also dictates that an officer that is involved in a shooting that involves injury or death will participate in a"defusing"by a member of the Peer Support Team. It also dictates that the Office of Professional Standards will arrange counseling with a Department approved psychologist prior to the officer returning to full duty. The Departmental Family Services Coordinator and a member of the Departmental Chaplin Program may also be asked to assist if necessary. CONCLUSION: First responders can frequently encounter dangerous and even traumatic situations on the job, and, as a result, can be faced with a variety of physical and mental health issues. It is important that resources are available to assist them in dealing with such issues. As such, there are several counseling and support services provided to first responders through the Police and Fire departments as well as the City's benefit providers. STAFF CONTACT: Carla Romine, Director of Human Resources 940-349-8344 Page 5 of 5 Date: May 11,2018 Report No. 2018-056 INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL SUBJECT: Information on reporting loose domestic animals and notifications to citizens about reporting procedures. EXECUTIVE SUMMARY: On May 1, 2018 Council Member Briggs requested that information be provided on reporting loose dogs and methods for notifying citizens of this information. The City's Animal Services Department handles reports regarding loose animals throughout the City. Citizens can call Animal Services at(940) 349-7594 Monday through Saturday from 8 a.m. to 5 p.m. and the police non-emergency number at (940) 349-8181 outside of those business hours. If there is an emergency(aggressive animal, animal hit by a car, etc.), citizens should call 911. Additionally, there is a form on the City's website where reports can be made online. This information has been included in the upcoming issue of the Resident Update that will be mailed in early June. BACKGROUND: The City receives approximately 67 calls per month for loose dogs or cats and 60 percent of those result in officers unable to locate or apprehend the animal. The table below provides detail on the results of reports to the City for loose dogs and cats from October 1, 2015 to April 30, 2018. The average response time for animal service officers to respond to a call is less than an hour. ReportsCat Citation 0 0 0 0 Disregard by Citizen 6 1 3 10 Animal Impounded 9 13 7 29 Unable to 1 2 2 5 Apprehend Unable to Locate 14 6 5 25 Warning Issued 9 19 8 36 Grand Total 39 41 25 105 Dog ReportsTotal Citation 2 5 2 9 Disregard by Citizen 32 35 28 95 Animal Impounded 103 88 65 256 Unable to 31 40 33 104 Apprehend Unable to Locate 384 433 292 1109 Warning Issued 110 157 126 393 Grand Total 662 758 546 1966 Date: May 11,2018 Report No. 2018-056 The more information that can be provided, the greater opportunity to successfully address the citizen's concerns. Some helpful information to describe the situation, includes: • A specific address or location; • Specific times when the problem is occurring or more likely to occur; • How long the situation has been occurring; • Person(s) involved, if known; and, • If the Police Department or Animal Services has been previously notified about the situation, and the name of officer or staff person who was notified, if known. The addition of signage at 40 parks locations providing information on how to report loose animals would be approximately$600. These signs would be placed near the current park rules signage. Staff will procure and install these signs at the various park locations within 30 days. STAFF CONTACT: Sarah Kuechler Director of Public Affairs (940) 349-8356 Sarah.Kuechlergcityofdenton.com Date: May 11,2018 Report No. 2018-057 INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL SUBJECT: At the May 8, 2018, City Council meeting, questions were asked regarding the methodology on how staff evaluates the fees for design and engineering consultants. The following provides a background on the City's contract negotiations for professional engineering services. BACKGROUND: Contract negotiations are a critical component to project delivery. It sets the tone for the project and the expectations of both parties. The general process begins with a face to face meeting with the consultant to discuss the project limits and scope. A discussion of expectations follows, along with any questions to clarify the project's intent. Next, the consultant responds to the scoping meeting by doing some preliminary investigation into the project and the expectations of the City to determine how much time and effort the consultant estimates is needed to complete the project including project basics as follows: 1. Topographic and Boundary Surveys — Determine all elevation challenges and legal boundaries for property acquisitions required to complete the project (easements, right of entry, right of way, etc.) 2. Geotechnical Exploration — determine all soils and their bearing capacity to design pavement thicknesses, embedment of utilities, etc. 3. Subsurface Utility Exploration— find all utilities (franchise and public) that reside within the project limits. 4. Professional design services — includes the actual design of the improvements and generation of either a study or construction documents. 5. Bid Document Creation—generate all specifications and bid documents required to let the project for construction, if warranted. 6. Construction Phase Assistance — Services here range from reviewing material submittals and quantities submitting by the contractor for pay, to taking a more active owner's representative role onsite. Based on the scoping meeting,the consultant will determine how much time and how many people will be required to complete the project. This generally is summarized in a Level of Effort(LOE) matrix that defines all man hours and associated cost for each task in the project. A rough draft contract scope and LOE is submitted to the City's project manager for review as to veracity of the efforts and costs anticipated. Many times staff reviews the LOE and scope to find either tasks not needed, or an excess of time built in to the LOE to accommodate a very conservative estimate on Date: May 11,2018 Report No. 2018-057 the time required to complete the project. A primary reason for this is the consultants' effort to try and assume that all potential project roadblocks are not known and they might need to have sufficient time built into the contract to work these issues as they arise without delay due to a contract amendment. Staff frequently reviews professional services contracts and questions how much time is really applicable to the project. This process allows staff to ensure that the City is getting the best value from our design consultants, while ensuring that both are on the same page about the expectations of the project. If staff cannot negotiate a contract to satisfaction, staff will terminate negotiations and move to negotiate with the next most qualified consultant(s)until a reasonable rate for services is reached. Attached is an example of a rate sheet and man hour breakdown by Teague,Nall, and Perkins for the City Owned Parking Lot design contract that was approved by City Council on May 8, 2018. ATTACHMENT(S): 2018 Parking Lots 2018 Parking Manhours STAFF CONTACT: Mario Canizares Assistant City Manager (940) 349-8535 Mario.Canizares(a),cityofdenton.com ATTACHMENT `C' TEAGUE NALL AND PERKINS, INC. Hourly Billing Rates by Employee Type Effective January 1, 2018 to December 31, 2018* Engineering /Landscape Architecture/ROW Hourly Billing Rate Principal $230 Team Leader $210 Senior Project Manager $200 Project Manager $170 Senior Engineer $220 Project Engineer $150 Engineer III/IV $120 Engineer 1/11 $100 Landscape Architect/Planner $125 Landscape Designer $100 Senior Designer $135 Designer $120 Senior CAD Technician $110 CAD Technician $90 IT Consultant $150 Clerical $60 Construction Inspector 11 $90 Construction Inspector III $105 Senior Construction Inspector $120 Construction Superintendent $170 ROW Manager $150 Senior ROW Agent $130 ROW Agent $110 Relocation Agent $120 Senior Utility Coordinator $130 Utility Coordinator $120 Intern $60 Surveying Survey Manager $210 Registered Professional Land Surveyor(RPLS) $170 Field Coordinator $120 S.I.T. or Senior Survey Technician $110 Survey Technician $95 1-Person Field Crew w/Equipment** $125 2-Person Field Crew w/Equipment** $160 3-Person Field Crew w/Equipment** $180 4-Person Field Crew w/Equipment** $200 Flagger $40 Abstractor(Property Deed Research) $85 Subsurface Utility Engineering (SUE) SUE Project Manager $185 SUE Engineer $160 Sr. Utility Location Specialist $100 Utility Location Specialist $85 1-Person Designator Crew w/Equipment*** $120 2-Person Designator Crew w/Equipment*** $145 2-Person Vac Excavator Crew w/Equip (Exposing Utility Only) $250 (4 hr. min) 2-Person Vac Excavator Crew w/Equip for QL-A**** $450 (4 hr. min.) Core Drill (equipment only) $750 per day All subcontracted and outsourced services shall be billed at rates comparable to TNP's billing rates above or cost times a multiplier of 1.10. *Rates shown are for calendar year 2018 and are subject to change in subsequent years. "Survey equipment may include truck,ATV, Robotic Total Station, GPS Units and Digital Level. ***Includes crew labor, vehicle costs,and field supplies. ****Rate applies to Quality Level A(QL-A)test holes on utilities that were designated by TNP as QL-8. 1 ATTACHMENT `C' TEAGUE NALL AND PERKINS, INC. Reimbursed Direct Cost Items Effective January 1, 2018 to December 31, 2018* Direct Cost Reimbursables Photocopies: $0.154/sf letter, legal and 11"x 17"size bond paper, B&W $0.7701/sf letter, legal and 11"x 17" bond paper, color Prints: $0.154/sf letter, legal and 11"x 17" bond paper, B&W $0.7701/sf letter, legal and 11"x 17" bond paper, color Plots: $0.154/sf letter, legal and 11"x 17" bond paper, B&W $0.7701/sf letter, legal and 11"x 17" bond paper, color $0.50/sf 22"x 34"and larger bond paper or vellum, B&W $1.00/sf 22"x 34"and larger mylar or acetate, B&W Mileage $0.545/mile Plans on CD $20/each 2 Denton 2018 Parking Lots BUDGET ESTIMATE April 24,2018 TNP No. Senior Cad LA Prin Senior PM PE Engineer III Tech Cad LA Designer Clerical Reimb Total Total USE Service Center Conceptual Parking Stud $ 26,550 $26,600 Meeting to ID future plans 2 4 $ 1,260 Research 2 8 $ 2,060 Meetings with staff 4 8 $ 2,520 Option sketches 1 20 32 $ 7,750 Review meeting 2 4 $ 1,260 Draft site layout 6 20 $ 3,400 Aerial Photgraphy $ 2,000 $ 2,000 Report 2 8 $ 2,060 Revisions 4 8 $ 1,680 Final site layout 4 16 $ 2,560 Denia Rec Center $ 17,850 $17,900 Cover 1 4 $ 560 General Notes,Typical Sections 2 6 $ 940 Demo plans 1"=20' 1 sht 3 4 8 $ 1,760 Parking Layout 1 sht 2 16 6 $ 2,700 Grading Plan 1 sht 4 16 6 $ 3,100 Dum ster Enclosure 8 8 $ 2,320 Details 6 5 10 $ 2,650 Quantities,Specs,Bid Docs,Estimates 8 2 $ 1,780 QA\QC 2 2 1 $ 1,010 Project Management 1 4 $ 1,030 $ 4,950 $5,000 Landscape Plan 1 4 16 $ 3,040 Irrigation Plan 1 1 12 $ 1,910 Civic Center $ 36,680 $36,750 Cover 1 4 $ 560 General Notes,Typical Sections 2 6 $ 940 Demo plans 1"=20' 2 sht 10 12 12 $ 4,400 Parking Layout 2 sht 6 32 12 $ 51800 Grading Plan 2 sht 12 32 12 $ 7,000 Phasing Plan 3 shts 15 30 $ 5,700 Details 10 6 16 $ 4,100 Quantities,Specs,Bid Docs,Estimates 12 10 $ 3,300 TDLR Submittal 2 $ 1,200 $ 1,600 QA\QC 4 2 2 $ 1,620 Project Management 2 6 $ 1,660 Landscape Plan 2 4 24 $ 4,240 $ 7,100 $7,100 Irrigation Plan 2 1 18 $ 2,860 City Hall East $ 41,470 $41,500 Cover 1 4 $ 560 General Notes,Typical Sections 2 6 $ 940 Demo plans 1"=20' 2 sht 8 12 12 $ 4,000 Parking Layout 2 sht 8 32 12 $ 6,200 Grading Plan 2 sht 12 30 12 $ 6,780 Details 12 10 16 $ 4,940 Storm Drain 8 24 10 $ 5,140 Retaining Wall 12 8 12 $ 4,360 Accessible Ram s 6 8 $ 1,920 Quantities,S cs,Bid Docs,Estimates 12 8 $ 3,120 QA\QC 4 2 2 $ 1,620 Project Management 3 6 $ 11890 Landscape Plan 4 3 20 $ 3,930 $ 6,240 $6,200 Irrigation Plan 3 1 12 $ 2,310 McKinney Street $ 50,220 $50,200 Cover 1 4 $ 560 General Notes,Typical Sections 2 6 $ 940 Preliminary Layout 2 20 15 $ 51810 Demo plans 1"=20' 1 sht 4 8 12 $ 2,760 Parking Layout 1 sht 12 24 30 $ 7,740 Grading Plan 1 sht 12 32 12 $ 7,000 Drainage Area Map 12 12 12 $ 4,800 On-Site Storm Drain Calcs&Plans 10 16 16 $ 5,200 Details 12 16 12 $ 5,240 Quantities,Specs,Bid Docs,Estimates 12 8 $ 3,120 TDLR Submittal 2 $ 1,200 $ 1,600 QA\QC 3 4 2 $ 1,790 Project Management 2 16 $ 3,660 Lighting Plan 4 $ 9,000 $ 9,800 Landscape Plan 1 8 30 $ 5,630 $ 9,640 $9,650 Irrigation Plan 4 1 24 $ 4,010 Service Center-North Parking $ 20,570 $20,600 Cover 1 4 $ 560 General Notes,Typical Sections 2 6 $ 940 Demo plans 1"=20' 1 sht 6 6 14 $ 3,120 Parking Layout 1 sht 3 16 4 $ 2,720 Grading Plan 1 sht 6 18 10 $ 4,080 Details 6 4 10 $ 2,540 Quantities,Specs,Bid Docs,Estimates 8 4 $ 1,960 TDLR Submittal 2 $ 1,200 $ 1,600 QA\QC 3 2 2 $ 1,390 Project Management 2 6 $ 1,660 Landscape Plan 2 2 16 $ 2,820 $ 5,830 $5,800 Irrigation Plan 4 1 16 $ 3,010 Service Center-West Main Parking $ 31,830 $31,800 Cover 1 4 $ 560 General Notes,Typical Sections 2 6 $ 940 Demo plans 1"=20' 2 sht 10 12 12 $ 4,400 Parking Layout 2 sht 12 32 12 $ 7,000 Grading Plan 2 sht 14 32 14 $ 7,580 Details 12 8 16 $ 4,720 Storm Drain $ Quantities,Specs,Bid Docs,Estimates 12 8 $ 3,120 QA\QC 4 2 2 $ 1,620 Project Management 3 6 $ 11890 Service Center-West Boundary Parking $ 18,230 $18,200 Cover 1 4 $ 560 General Notes,Typical Sections 2 6 $ 940 Demo plans 1"=20' 1 sht 5 10 12 $ 3,180 Parking Layout 1 sht 4 12 6 $ 2,660 Grading Plan 1 sht 6 16 8 $ 3,680 Details 6 8 10 $ 2,980 Quantities,Specs,Bid Docs,Estimates 8 4 $ 1,960 QA\QC 2 2 1 $ 1,010 Project Management 2 4 $ 1,260 Service Center-South of Texas Street Parking $ 18,920 $18,900 Cover 1 4 $ 560 General Notes,Typical Sections 2 6 $ 940 Demo plans 1"=20' 1 sht 5 8 12 $ 2,960 Parking Layout 1 sht 4 12 8 $ 2,840 Grading Plan 1 sht 8 16 6 $ 3,900 Details 6 8 12 $ 3,160 Quantities,Specs,Bid Docs,Estimates 8 6 $ 2,140 QA\QC 2 2 2 $ 1,160 Project Management 2 4 $ 1,260 Landscape Plan 2 4 16 $ 3,240 $ 5,550 "On Irrigation Plan 3 1 12 $ 2,310 SUBTOTAL Hours 56 616 14 607 $ $ 311,430 $ 301,630 $301,800 Revision Date 05/11/18 Council Re uests for Information Request Request Date Staff Responsible Status 1. Information on cost determination for curb rate vs drop- 6/5/17 Cox Consultant has been hired and started off rate at landfill work on a cost of service study. A presentation to Council is expected in July. 2. Work session on HOT funds and potential uses (historic 2/27/18 Puente A work session is scheduled for June preservation, public art, cultural district, etc) and 12. administration of sponsorships 3. Work session on plan for downtown and homelessness 3/20/18 Kuechler A work session will be scheduled for June 12. 4. Work session on water plan 3/20/18 Banks A work session is tentatively scheduled for June 5. 5. Work session with a broad posting to discuss Red Light 3/27/18 Deshmukh/Howell/ A work session is tentatively scheduled Camera program, contract, traffic signal management, Puente for May 22. and intersection safety 6. Search for"smoking" in Code of Ordinances and ensure 4/17/18 Rosendahl An ordinance is being prepared; consistency with new ordinance (look at 22.31(13) and tentatively for May 22 Council 22.31(1)) meeting. 7. Work session on increasing the homestead exemption 4/24/18 Puente A work session will be held on June 5 with overall budget update. 8. ISR on noise ordinance 1) any issues from Police for 4/24/18 Howell/McDonald An ISR is being prepared for May 25 bars/restaurants close to residential and 2) for zoning, Friday report. will bars/restaurants be allowed near residential areas 9. Update on bike racks downtown and if we plan to or can 5/1/18 Deshmukh/Booth Working with downtown associations. add more 10. ISR on first responders/gap analysis on counseling 5/1/18 Romine An ISR is included in the Friday May services vs. other cities 11 report. 11. Information on loose dogs in parks; Can information be 5/1/18 Packan/Howell An ISR is included in the Friday May provided in utility bills or resident update; Can signs be 11 report. added in parks 12. TWU master plan and how trees are impacted; Can trees 5/1/18 McDonald Scheduling for TWU to give a brief be saved and protected; next steps presentation on their Master Plan sometime in June. 13. Current and projected student counts for Denton 5/7/18 Kuechler compared to other cities in DISD Request Request Date Staff Responsible Status 14. Update on homeless students in DISD and Denton and 5/7/18 Kuechler how they are counted 15. ISR with update on SUP/Landscaping plan for the 5/8/18 Cox An update is included in the Friday landfill May 11 report. 16. ISR on leaf trucks (potential use and budget) 5/8/18 Cox Staff is researching. 17. Coordinate with TWU for a sidewalk along Mingo Road 5/8/18 Estes/Deshmukh An update will be provided in the Friday May 18 report. 18. Inquiry when FS4 ribbon cutting will be held and when 5/8/18 Hedges Planned for morning of Friday June 22. Medic 4 will be operational 19. Inquiry for options for old substation properties 5/8/18 Morrow 20. Information on DCTA autonomous vehicle pilot 5/8/18 Canizares/Nelson An update will be provided in the program with City of Frisco Friday May 18 report. 21. Location of polling places for run-off election 5/8/18 Walters Will be included with an ordinance for City Council consideration on May 15 Cityof Denton City Hall 215 E. McKinney St. Denton,Texas 76201 www.cityofdenton.com DENTON Meeting Agenda City Council Tuesday, May 22,2018 2:00 PM Work Session Room&Council Chambers After determining that a quorum is present, the City Council of the City of Denton, Texas will convene in a Work Session on Tuesday, May 22, 2018 at 2:00 p.m. in the Council Work Session Room at City Hall, 215 E. McKinney Street,Denton, Texas at which the following items will be considered: 1. Citizen Comments on Consent Agenda Items This section of the agenda allows citizens to speak on Consent Agenda Items only. Each speaker will be given a total of three (3) minutes to address any items he/she wishes that are listed on the Consent Agenda. A Request to Speak Card should be completed and returned to the City Secretary before Council considers this item. 2. Requests for clarification of agenda items listed on the agenda for 3. Work Session Reports A. ID 18-649 Receive a report, hold a discussion, and give staff direction regarding the various options to cost effectively complete reconstruction projects for the Street Rehab Bond Program. B. ID 18-801 Receive a report, hold a discussion, and give staff direction on the City of Denton Facilities Master Plan study. C. ID 18-817 Receive a report, hold a discussion and give staff direction regarding the Denton Municipal Electric FY 2018-19 Operating Budget and Capital Improvement Program D. ID 18-853 Receive a report, hold a discussion, and give staff direction regarding the City's Automated Traffic Signal Enforcement Program. NOTE: The City Council reserves the right to adjourn into a Closed Meeting on any item on its Open Meeting agenda consistent with Chapter 551 of the Texas Government Code, as amended, or as otherwise allowed by law. Regular Meeting of the City of Denton City Council at 6:30 p.m. in the Council Chambers at City Hall, 215 E. McKinney Street,Denton,Texas at which the following items will be considered: 1. PLEDGE OF ALLEGIANCE A. U.S. Flag B. Texas Flag "Honor the Texas Flag—I pledge allegiance to thee,Texas,one state under God, one and indivisible." 2. PROCLAMATIONS/PRESENTATIONS A. ID 18-669 Denton Citizen Forester Graduation Page 1 Printed on 51912018 City Council Meeting Agenda May 22,2018 B. ID 18-818 Building Safety Month 3. PRESENTATION FROM MEMBERS OF THE PUBLIC A. Review of procedures for addressing the City Council. B. Receive Scheduled Citizen Reports from Members of the Public. This section of the agenda permits any person who has registered in advance to make a citizen report regarding a public business item he or she wishes to be considered by the City Council. This is limited to no more than four (4) speakers per meeting with each speaker allowed a maximum of four (4) minutes to present their report. At the conclusion of each report, the City Council may pose questions to the speaker or may engage in discussion. If the City Council believes that a speaker's report requires a more detailed review, the City Council will give the City Manager or City Staff direction to place the item on a future work session or regular meeting agenda and advise staff as to the background materials to be desired at such meeting. C. Additional Citizen Reports - This section of the agenda permits any person not registered for a citizen report to make comments regarding public business on items not listed on the agenda. This is limited to two speakers per meeting with each speaker allowed a maximum of four (4) minutes. Such person(s) shall have filed a"Blue Card"requesting to speak during this period prior to the calling of this agenda item. NOTE: If audio/visual aids during presentations to Council are needed, they must be submitted to the City Secretary 24 hours prior to the meeting. 4. CONSENT AGENDA Each of these items is recommended by the Staff and approval thereof will be strictly on the basis of the Staff recommendations. Approval of the Consent Agenda authorizes the City Manager or his designee to implement each item in accordance with the Staff recommendations. The City Council has received background information and has had an opportunity to raise questions regarding these items prior to consideration. Listed below are bids, purchase orders, contracts, and other items to be approved under the Consent Agenda (Agenda Items A — O). This listing is provided on the Consent Agenda to allow Council Members to discuss or withdraw an item prior to approval of the Consent Agenda. If no items are pulled, Consent Agenda Items A — O below will be approved with one motion. If items are pulled for separate discussion, they may be considered as the first items following approval of the Consent Agenda. A. ID 18-423 Consider adoption of an ordinance of the City of Denton, a Texas home rule municipal corporation ("CITY"), approving a real estate exchange and abandonment agreement ("AGREEMENT") between the CITY and Warehouser of Denton, L.P., a Texas limited partnership ("WAREHOUSER"), for the abandonment, vacation and conveyance to WAREHOUSER by the CITY of a 0.103 acre right-of-way tract in exchange for conveyance from WAREHOUSER of (1) a 0.039 acre fee tract, and (II) a 0.003 acre sidewalk easement, and (III) a 0.06 temporary pedestrian access easement, all tracts situated in the H. Cisco Survey, Abstract No. 1184, City of Denton, Denton County, Texas, authorizing the City Manager in accordance with Local Government Code 272.001(B)(3) to execute the AGREEMENT; and providing an effective date. (400 block East Oak Street -partial abandonment) B. ID 18-604 Consider adoption of an ordinance of the City of Denton, Texas, a Texas home-rule municipal corporation, authorizing the City Manager to accept competitive bids and Page 2 Printed on 51912018 City Council Meeting Agenda May 22,2018 award a contract to Mega Promotions for concession stand service rights to the North Lakes and Denia Softball Complex concession; providing for the revenue of funds therefor; and providing an effective date (RFP 6650- awarded three (3) year contract to Mega Promotions Inc.). C. ID 18-688 Consider approval of the minutes of April 3,April 10,April 17,and April 24,2018. D. ID 18-692 Consider adoption of an ordinance of the City of Denton, Texas, a Texas home-rule municipal corporation, providing for, authorizing, and approving competitive proposals and awarding a contract for Micro Surfacing Services for the City of Denton Street Department; providing for the expenditure of funds therefor; and providing an effective date (RFP 6659- awarded to Intermountain Slurry Seal in the three (3) year not-to-exceed amount of$2,500,000). E. ID 18-693 Consider adoption of an ordinance of the City of Denton, Texas, a Texas home-rule municipal corporation, authorizing the City Manager to execute a contract for Fiber Optic Cable Installation Services with Sunrise IT Solutions Group; providing for the expenditure of funds therefor; and providing an effective date (RFP 6703 - awarded to Sunrise IT Solutions Group, in the three(3)year not-to-exceed amount of$2,000,000). F. ID 18-694 Consider adoption of an ordinance of the City of Denton, Texas, a Texas home-rule municipal corporation, authorizing the City Manager to execute a contract for background check service with Quick Acquisition LLC. dba Quick Search; providing for the expenditure of funds therefor; and providing an effective date (RFP 6712- awarded to Quick Acquisition LLC. dba Quick Search, in the three (3) year not-to-exceed amount of $114,000). G. ID 18-695 Consider adoption of an ordinance of the City of Denton, Texas, a Texas home-rule municipal corporation, authorizing the City Manager to execute a contract for street milling service with Dustrol, Inc.; providing for the expenditure of funds therefor; and providing an effective date (RFP 6726- awarded to Dustrol, Inc., in the four (4) year not-to-exceed amount of$2,176,000). H. ID 18-787 Consider adoption of an ordinance authorizing the city manager to execute an Interlocal Cooperation Agreement (MOU) on behalf of the City of Denton with the Texas Department of Public Safety, relating to the enforcement of State Laws on uniform commercial vehicle weight enforcement within Texas Transportation Code Chapter 621, Subchapter F; and providing an effective date. I. ID 18-815 Consider adoption of an ordinance authorizing the City Manager, or his designee, to sign a Confidentiality Agreement with TrailStone Power LLC (TrailStone) to enable the City of Denton to review TrailStone's annual financial statements in connection with the negotiation of an EEI Master Power Purchase and Sale Agreement to support Denton Municipal Electric's EMO operations. J. ID 18-822 Consider adoption of an ordinance of the City of Denton, Texas, a Texas home-rule municipal corporation, authorizing the approval of Change Order No. 4 to the contract between the City of Denton and Zachry Construction; and providing an effective date (IFB 6389- Change Order No. 4 reduces the contract by $840,035.19 for a total Page 3 Printed on 51912018 City Council Meeting Agenda May 22,2018 contract award aggregating to$35,104,469.66). K. ID 18-828 Consider adoption of an ordinance of the City of Denton, Texas, a Texas home-rule municipal corporation, authorizing the City Manager to execute a contract for 69kV and 138 kV instrument transformers with Techline, Inc., for the City of Denton Distribution Center; providing for the expenditure of funds therefor; and providing an effective date (RFP 6554- awarded to Techline, Inc., in the three (3) year not-to-exceed amount of $1,000,000). L. ID 18-829 Consider adoption of an ordinance of the City of Denton, a Texas home-rule municipal corporation, authorizing the City Manager, or his designee, to execute a Professional Services Agreement for the FY 2018 Sidewalk improvement project with Dannenbaum Engineering Company - Dallas LLC, for design services as set forth in the agreement, and providing an effective date (RFQ 6590-007 Professional Services Agreement for design services awarded to Dannenbaum Engineering Company - Dallas LLC in the not-to-exceed amount of$183,839.97). M. ID 18-830 Consider adoption of an ordinance of the City of Denton, a Texas home-rule municipal corporation, authorizing the City Manager, or his designee, to execute a Professional Services Agreement for the Hickory Creek (East) FM 2181 to FM 2499 street improvement project with TranSystems Corporation Consultants, for design services as set forth in the agreement, and providing an effective date (RFQ 6590-011 Professional Services Agreement for design services awarded to TranSystems Corporation Consultants in the not-to-exceed amount of$240,000). N. ID 18-834 Consider adoption of an ordinance of the City of Denton, Texas approving a consent to assignment of an Airport Lease between Petersen Hangars, LLC, and Mark Hicks Transport, LLC and providing an effective date. The Council Airport Committee recommends approval(3-0). O. ID 18-835 Consider adoption of an ordinance of the City of Denton, Texas approving a consent to Collateral Assignment of an Airport Lease Mark Hicks Transport, LLC and Guaranty Bank; and providing an effective date. The Council Airport Committee recommends adoption of the ordinance(0-0) 5. PUBLIC HEARINGS A. ID 18-442 Hold a public hearing and consider adoption of an ordinance of the City of Denton, Texas designating a certain area within the City limits of Denton as Fisher 59/Miller of Denton Reinvestment Zone No. IX for commercial/industrial tax abatement; establishing the boundaries of such zone; making findings required in accordance with Chapters 311 and 312 of the Texas Tax Code; ordaining other matters relating thereto; providing a severability clause;providing for repeal; and providing an effective date. B. DCA18-0003 Hold a public hearing and consider adoption of an ordinance regarding a proposed a revision to the Denton Development Code; specifically to update parking requirements in Subchapter 14 Parking Standards related to minimum and maximum parking space requirements, on-street parking credits, and providing administrative parking requirement relief; providing for a penalty in the maximum amount of $2,000.00 for violations thereof; Page 4 Printed on 51912018 City Council Meeting Agenda May 22,2018 providing a severability clause and an effective date. (DCA18-0003, Parking, Hayley Zagurski). C. Z18-0004b Hold a public hearing and consider an ordinance of the City of Denton regarding a request by 518 Acme Ltd. and Kelsoe Construction & Development, Inc. for a zoning change from Downtown Residential 1 (DR-1) zoning district to Downtown Commercial General (DC-G) zoning district. The four parcels comprising of 1.057 acres are generally located at the northwest corner of the intersection of W. Eagle Drive and Myrtle Street, the west side of Myrtle Street, and the southeast corner of Maple Street and Pacific Street, in the City of Denton,Denton County,Texas. 6. ITEMS FOR INDIVIDUAL CONSIDERATION A. ID 18-443 Consider adoption of an ordinance authorizing the Mayor to execute a Tax Abatement Agreement with Fisher 59/Miller of Denton setting forth all the required terms of the Tax Abatement Agreement in accordance with the terms of Chapter 312 of the Texas Tax Code; setting forth the various conditions precedent to Fisher 59/Miller of Denton; receiving the tax abatement; providing for a severability clause; and providing an effective date. B. ID 18-444 Consider adoption of an ordinance establishing an Economic Development Program under Chapter 380 of the Local Government Code for making grants of public money to promote economic development and to stimulate business activity in the City of Denton; approving an Economic Development Program Grant Agreement with Fisher 59/Miller of Denton, setting forth the various conditions precedent to Fisher 59/Miller of Denton receiving the program grant; providing for a severability clause; and providing an effective date. C. ID 18-445 Consider adoption of an ordinance establishing an Economic Development Program under Chapter 380 of the Local Government Code for making grants of public money to promote economic development and to stimulate business activity in the City of Denton; approving an Economic Development Program Grant Agreement with U.S. Cold Storage, setting forth the various conditions precedent to U.S. Cold Storage receiving the program grant;providing for a severability clause; and providing an effective date. D. ID 18-749 Consider adoption of an ordinance of the City of Denton, Texas amending the Fiscal Year 2017-2018 Budget and Annual Program of Services of the City of Denton to allow for an adjustment to the Electric Fund of $24,000,000 for the purpose of funding Capital Improvement Projects, and Solid Waste Fund of $774,682 for the purpose of funding a reimbursement to Electric; declaring a municipal purpose; providing a severability clause; providing an open meetings clause; and providing for an effective date. E. ID 18-847 Consider adoption of an ordinance considering all matters incident and related to the issuance, sale and delivery of up to $10,110,000 in principal amount of "City of Denton Certificates of Obligation, Series 2018" for General Government activities; authorizing the issuance of the Certificates; delegating the authority to certain City officials to execute certain documents relating to the sale of the Certificates; approving and authorizing instruments and procedures relating to said Certificates; enacting other provisions relating Page 5 Printed on 51912018 City Council Meeting Agenda May 22,2018 to the subject; and providing an effective date. F. ID 18-848 Consider adoption of an ordinance considering all matters incident and related to the issuance, sale and delivery of up to $ in principal amount of "City of Denton General Obligation Bonds, Series 2018"; authorizing the issuance of the Bonds; delegating the authority to certain City officials to execute certain documents relating to the sale of the Bonds; approving and authorizing instruments and procedures relating to said Bonds; and enacting other provisions relating to the subject; and providing an effective date. 7. CONCLUDING ITEMS A. Under Section 551.042 of the Texas Open Meetings Act, respond to inquiries from the City Council or the public with specific factual information or recitation of policy, or accept a proposal to place the matter on the agenda for an upcoming meeting AND Under Section 551.0415 of the Texas Open Meetings Act, provide reports about items of community interest regarding which no action will be taken, to include: expressions of thanks, congratulations, or condolence; information regarding holiday schedules; an honorary or salutary recognition of a public official, public employee, or other citizen; a reminder about an upcoming event organized or sponsored by the governing body; information regarding a social, ceremonial, or community event organized or sponsored by an entity other than the governing body that was attended or is scheduled to be attended by a member of the governing body or an official or employee of the municipality; or an announcement involving an imminent threat to the public health and safety of people in the municipality that has arisen after the posting of the agenda. B. Possible Continuation of Closed Meeting topics,above posted. CERTIFICATE I certify that the above notice of meeting was posted on the bulletin board at the City Hall of the City of Denton, Texas,on the day of ,2018 at o'clock(a.m.)(p.m.) CITY SECRETARY NOTE: THE CITY OF DENTON CITY COUNCIL WORK SESSION ROOM AND COUNCIL CHAMBERS ARE ACCESSIBLE IN ACCORDANCE WITH THE AMERICANS WITH DISABILITIES ACT. THE CITY WILL PROVIDE SIGN LANGUAGE INTERPRETERS FOR THE HEARING IMPAIRED IF REQUESTED AT LEAST 48 HOURS IN ADVANCE OF THE SCHEDULED MEETING. PLEASE CALL THE CITY SECRETARY'S OFFICE AT 349-8309 OR USE TELECOMMUNICATIONS DEVICES FOR THE DEAF (TDD) BY CALLING 1-800-RELAY-TX SO THAT A SIGN LANGUAGE INTERPRETER CAN BE SCHEDULED THROUGH THE CITY SECRETARY'S OFFICE. Page 6 Printed on 51912018 May . Sunday Monday Tuesday Wednesday Mursday Friday Saturday 1 2 3 4 5 12:00 pm CC Work 4 p.m. Public Art Session Committee 6:30 pm CC Regular Session 6 7 8:30am Public Utilities 8 9 10 11 12 Board 12:00 pm 2nd Tuesday 11:OOam-2pm Joint Session 11:OOam EDP Board Council/D1SDLuncheon 5:00pm P&ZWork Meeting Se ssion 5:30pm Traffic Safety 6:30pm P&ZRegular Commission Session Park Board JOUR5pm 13 14 15 16 17 18 19 5:30pm HLC 5:30 Council Reception 11:30am Mobility HaBSCo Meeting 6:30 Election Meeting Committee- Cancelled cancelled 20 21 22 23 12:00 DT3IF 24 25 26 1:00pm Committee on 10:00 am Council 5:00pm P&ZWork the Environment Airport Committee Session 4:00 pm ZBA 6:30pm P&ZRegular 6:00pm Public Utilities 2:00 pm CC Work Session Bo a rd Se ssio n 6:30 pm CC Regular Se ssio n 27 28 29 30 31 Memorial Day - No Council Meeting City Ho lid a y 5/11/2018 2:38 PM June 2018 Sunday Monday Tuesday Wednesday 'hursday Friday Saturday 1 2 3 4 5 6 7 8 9 11:30 am Council 2:00 pm CC Work 4 p.m. Public Art Luncheon Session Committee 1:30pm Committee on 6:30 pm CC Regular the Environment Session 5:3 0p m Traffic Sa fe ty Commission Park Board 6pm 10 11 12 13 14 15 16 9:00am Public Utilities 2:00 pm 2nd Tuesday 11:00am EDP Board Bo a rd Se ssio n 5:00pm P&Z Work 5:30pm HLC Session 6:30pm P&ZRegular Session 17 18 19 20 21 22 23 2:00 pm CC Work 11:30am Mobility HaBSCo Meeting Session Committee 6:30 pm CC Regular HOTCommittee 9-12 Se ssio n (Te nta tive) 24 25 26 27 28 29 30 6:00pm Public Utilities 2:00 pm 4th Tuesday 5:00pm P&ZWork Bo a rd Se ssio n Se ssio n 6:30pm P&ZRegular 4:00 pm ZBA Session 5/11/2018 2:38 PM 5/09/18 FUTURE CITY COUNCIL ITEMS Note: This is a working draft of pending Council items and is subject to Chan a without notice. Meeting Date Deadlines Item May 22—Work/Regular Session Captions—May 7 WS—Red light cameras Backup—May 18 WS—DME budget presentation WS— Street Rehab Program WS—City Hall discussion May 29—No Meeting Memorial Day holiday observed- City Offices closed 5/28 June 4—Luncheon— 11 a.m. —2:00 p.m. Captions—May 21 WS—Department Budget Presentations Backup—May 31 WS—Teen Council update WS—Courthouse Square design discussion June 5 —Work/Regular Session Captions—May 21 WS—Preliminary Budget Discussion Backup—June 1 WS—Department Budget Presentations WS—Water supply discussion WS—Drainage and floodplain discussion WS—UNT Bike Share discussion IC—Comm. Dev. 2018/19 Action Plan June 12—2 nd Tuesday Session Captions—May 25 USCM, Boston, 6/8-6/11 Backup—June 8 WS—Department Budget Presentations WS—HOT/sponsorship discussion WS—Mews Street discussion June 19 Work/Regular Session Captions—June 4 TCMA, Galveston, 6/21-24 Backup—June 15 WS—Department Budget Presentations June 26—4t Tuesday Session Captions—June 11 WS—Department Budget Presentations Backup—June 22 WS—Tree discussion Jul 2—No Luncheon Jul 3 —No Meeting July 4t holiday observed—City Offices closed July 10—No Meeting July 17—Work/Regular Session Captions—July 2 WS—2nd Preliminary Budget Discussion Backup—July 13 WS—Department Budget Presentations IC—EDP Board nominating committee July 24—4th Tuesday Session Captions—July 9 WS—Department Budget Presentations Backup—July 20 WS—Chamber ED contract July 31 —No Meeting August 2—Budget Workshop Captions—July 16 Back-up—July 27 CA-Consent Agenda IC-Individual Consideration WS-Work Session CM-Closed Meeting PH-Public Hearing Meeting Date Deadlines Item August 6—Luncheon Captions—July 23 WS—Department Budget Presentations Backup—August 2 August 7—Work/Regular Session Captions—July 23 WS—Department Budget Presentations Backup—August 3 WS—Budget Workshop August 14—2° Tuesday Session Captions—July 30 WS—Budget Workshop Backup—Au ust 10 August 21 —Work/Regular Session Captions—August 6 WS—Budget Workshop Backup—August 17 IC—Chamber ED contract August 28 —4t Tuesday Session Captions—August 13 WS—Budget Workshop Backup—August 24 PH— 1 st Public Hearing on the Tax Rate September 3 —No Luncheon Labor Day holiday September 4—No Meeting September I I—Special Called Work/Regular Captions—August 27 WS—Budget Workshop Session Backup— September 7 PH—2nd Public Hearing on the Tax Rate PH—Public Hearing on the Budget September 18 —Work/Regular Session Captions—August 31 WS —Budget Workshop Backup— September 14 IC —Adoption of Budget September 25 —4t Tuesday Session Captions— September 10 Backup— September 21 October 1 —Luncheon Captions— September 17 Backup— September 27 October 2—No Meeting National Night Out October 9—2 ndTuesday Meeting Captions— September 24 TML, Fort Worth, 10/9-10/12 Backup—October 5 October 16—Work/Regular Session Captions—October 1 Backup—October 12 October 23 —4t Tuesday Session Captions—October 8 WS— Stoke annual report Backup—October 19 October 30—No Meeting November 5 —Luncheon Captions—October 22 Backup—November 1 November 6—Work/Regular Session Captions—October 22 NLC, Los Angeles, 11/7-11/10 Backup—November 2 IC—Stoke contract renewal November 13 —2n Tuesday Session Captions—October 29 Backup—November 9 November 20—No Meeting Thanksgiving Holiday observed—City Offices Closed 11/22-23 November 27—41 Tuesday Session Captions—November 12 Backup—November 21 Tentative-Based on Need CA-Consent Agenda IC-Individual Consideration WS-Work Session CM-Closed Meeting PH-Public Hearing Meeting Date Deadlines Item December 3 —Luncheon Captions—November 19 Backup—November 29 December 4—Work/Regular Session Captions—November 19 Backup—November 30 December 11 —2"d Tuesday Session Captions—November 26 Backup—December 7 December 18—Work/Regular Session Captions—December 3 Backup—December 14 1 Tentative-Based on Need December 25 —No Meeting Christmas Holiday observed—City Offices Closed 12/24-25 CA-Consent Agenda IC-Individual Consideration WS-Work Session CM-Closed Meeting PH-Public Hearing Construction Projects Report IMPROVING CITY OF (cb Week of May 14-20, 2018 DEN DENTON Proposed Date of Proposed Date Other Department Street/Intersection From To Construction of Completion Brief Description of Construction Department Letters Communication Contact: CURRENT PROJECTS See Yellow Highlighted for Major Closures Cobblestone North Dead Street Reconstruction Ashcroft Ln. 5/14/18 6/15/18 Streets (940)349-7160 Row End (Temporary Road Closures) LINT 2018 Residence Hall Project Coordinate with Ave.A Maple Eagle 3/19/18 6/30/18 (Temporary Lane Closures) Engineering N/A UNT (940)349-8910 Barbara St. Audra Beverly 5/7/18 5/21/18 Curb and Gutter Repairs Streets 4/26/18 (940)349-7160 (Temporary Lane Closures) Bonnie Brae St. Roselawn West Vintage 7/1/17 8/30/18 Street Widening Engineering N/A (940)349-8910 of UPPRR Line (Phase 1) Bonnie Brae St. Hwy 380 Intersection 3/14/18 TBD Commercial Driveway Construction Building N/A (940)349-8360 Inspections Canterbury Ct. Hollyhill 1-35 4/9/18 6/15/18 Drainage Improvements Engineering 3/26/18 Door Hangers (940)349-8910 (Temporary Lane Closures) Curb and Gutter Gober St. Scripture Panhandle 4/22/18 5/28/18 Street Resurfacing, Streets 4/9/18 Door Hangers (940)349-7160 (Temporary Lane Closures) Hereford Rd. Bighorn Paint 5/7/18 6/8/18 Concrete Panel Repairs Streets 4/26/18 (940)349-7160 (No Detours) Holiday Park Phase 2 Manhattan Kings Row 11/10/17 12/1/18 Wastewater Main ConstructionWastewater 11/16/18 Door Hangers 940-349-7300 (Temporary Road Closures Possible) Holiday Park Phase 2 Yellowstone Sherman 3/6/18 TBD Water Main Construction Water 2/28/18 Door Hangers (940)349-7181 (Temporary Road Closures Possible) Pennsylvania Wastewater Main Construction Hollyhill Ln. Longridge 5/9/18 6/1/18 Wastewater 940-349-7300 Dr. (Temporary Road Closures Possible) Proposed Date of Proposed Date Other Department Street/Intersection From To Construction of Completion Brief Description of Construction Department Letters Communication Contact: Hollow Ridge Dr Paint Dr. Big Horn Trail 5/14/18 6/29/18 Concrete Street Panel Repair Streets (940)349-7160 (Temporary Road Closures Possible) Cobblestone North Dead Street Reconstruction Linda Ln. Row End 4/23/18 6/8/18 (Temporary Road Closures) Streets 4/9/18 (940)349-7160 Linden Dr. Malone Ponder 4/18/18 5/14/18 Street Resurfacing Streets 4/9/18 Door Hangers (940)349-7160 (Temporary Lane Closures) McKinney St. Loop 288 Ryan H.S 5/29/18 TBD Sidewalk Construction Engineering (940)349-8910 (Temporary Lane Closures) Market St. Loop 288 N Blake 4/16/18 5/14/18 Street Resurfacing, Curb and Gutter Streets 4/9/18 Door Hangers (940)349-7160 (Temporary Lane Closures) Ma hill Rd. US 380 Edwards 9 1 17 2 1 20 Street Reconstruction Engineering Hangers (ineerin 1/3/18, Door Han 940)349-8910 May / / / / (Temporary Road Closures) 1/24/18 Mild Creek Ln. Rambling Rock Cul de Sac 4/30/18 6/8/18 Concrete Panel/Sidewalk Repairs Streets 4/26/18 (940)349-7160 No Detours Montecito Dr. EI Paseo Seville 5/21/18 6/8/18 Curb and Gutter Repairs Streets (940)349-7160 (Temporary Lane Closures) Panhandle St. Carroll Bolivar 4/18/18 5/20/18 Street Resurfacing, Curb and Gutter Streets 4/9/18 Door Hangers (940)349-7160 (Temporary Lane Closures) Prominence Pkw Ma hill Atlanta 1 31 18 8 31 18 Water and Wastewater Crossing Engineering 1 24 18 (940 349-8910 Y• Y / / / / g� g / / ) (Road Closure) Riney Rd. N Elm Solana 9/29/17 7/29/18 Road Removal and Replacement Engineering Yes (940)349-8910 (Road Closure) Kansas City Drainage and Roadway Construction Roselawn Dr. Bonnie Brae 3/26/18 TBD Engineering N/A (940)349-8910 Southern RR (One Lane traffic control) Sagebrush Dr. Multiple Multiple TBD TBD Streets Construction Streets (940)349-7160 (Temporary Road Closures Possible) Proposed Date of Proposed Date Other Department Street/Intersection From To Construction of Completion Brief Description of Construction Department Letters Communication Contact: Sena St. Malone Ector 4/23/18 7/20/18 Street Reconstruction Streets 4/17/18 (940)349-7160 (Temporary Lane Closures) Lowe's Water Line Replacement Contacted Spencer Rd. Mayhill 4/2/18 9/29/18 Writer 3/16/18 de affected (940)349-7181 Driveway departments a (Road Closure) p Spencer Rd. Mayhill Lowe's 4/2/18 9/29/18 Drainage Rebuild Drainage 3/16/18 Contacted 940-349-8488 Driveway (Road Closure) departments affected p y Lowe's Road Reconstruction g g / / Contacted ) Spencer Rd. Mayhill 4/2/18 9/29/18 Engineering 3 16 18 departments affected (940 349-8912 Driveway (Road Closure) Dead End Street Resurfacing, Curb and Gutter Sun Valley Dr. Stuart West 5/14/18 6/29/18 (Temporary Lane Closures) Streets (940)349-7160 Valley View Rd. Kings Row Sun Valley 5/14/18 6/29/18 Street Resurfacing, Curb and Gutter Streets (940)349-7160 (Temporary Lane Closures) UNT 2018 CVAD Project Welch St. Mulberry Chestnut 4/11/18 6/30/18 Drive approach/Sidewalk Engineering 3/19/18 3/30/2018 (940)349-8910 (Temporary Lane Closures) COMPLETED PROJECTS g g / / / / Mill/Overlay / / g ( ) Auburn Dr. Georgetown Bowling Green 2 19 18 4 30 18 Streets 1 31 18 Door Hangers 940 349-7160 (Temporary Road Closures) Brandywine Cir. Briarwood Dead End 2/20/18 5/7/18 Street Reconstruction Streets 2/16/18 Door Hangers (940)349-7160 (Temporary Lane Closures) Brandywine St. Briarwood Brandywine Cr. 2/20/18 5/7/18 Street Reconstruction Streets 2/16/18 Door Hangers (940)349-7160 (Temporary Lane Closures) Country Home/Eagle Clear River Cul de Sac 4/9/18 5/14/18 Concrete Panel Repairs Streets N/A Door Hangers (940)349-7160 Wing (No Detours) Egan St. Amarillo Malone 2/5/18 5/7/18 Mill/Overlay Streets 1/24/18 Door Hangers (940)349-7160 (Temporary Road Closures) Hickory St. Bonnie Brae N Texas 1/2/18 5/11/18 Street Reconstruction Streets 2/7/18 Door Hangers, (940)349-7160 (Temporary Road Closures) Public Meetings Proposed Date of Proposed Date Other Department Street/Intersection From To Construction of Completion Brief Description of Construction Department Letters Communication Contact: Locust St. Walnut Oak 4/23/18 4/27/18 Base Failure Repairs Streets 4/9/18 Contacted through (940)349-7160 (Temporary Lane Closures) Julie Glover McKinney St. Bolivar Cedar 11/14/17 4/29/18 Parking Lot Reconstruction Engineering 11/2/17 (940)349-8910 Mockingbird Ln. McKinney Paisley 10/23/17 5/1/18 Street Reconstruction Streets 10/10/17 Public Meeting, (940)349-7160 (Temporary Road Closures) Door Hangers Sagebrush Dr. Multiple Multiple 2/15/18 5/11/18 Wastewater Main ConstructionWastewater 2/9/18 Door Hangers 940-349-7300 (Temporary Road Closures Possible) Shiloh Rd. Natchez Trace Shenandoah 3/19/18 4/30/18 Concrete Panel Repairs Streets 3/7/18 Door Hangers (940)349-7160 (Temporary Lane Closures) Unicorn Lake Blvd. Wind River State School 3/12/18 5/11/18 Concrete Panel Repairs (Temporary Streets 3/7/18 Door Hangers (940)349-7160 Lane Closures) Wood St Sycamore Dead End 4/18/18 5/25/18 Parking Lot Construction Streets N/A (940)349-7160 (Complete Closure Parking Area/Park) UPCOMING PROJECTS Bonnie Brae St. US 377 135W 2018 2020 Street Widening Engineering (940)349-8910 (Phase 2) Bonnie Brae St. US 377 135E 2019 2021 Street Widening Engineering (940)349-8910 (Phase 1) Bonnie Brae St. TBD TBD TBD TBD Street Widening Engineering (940)349-8910 (Phase 1) Capetown Dr. Desert Willow Bishop Pine Summer 2018 TBD Street Panel Repair Streets (940)349-7160 (No detours) Fulton St. TBD TBD Water,Wastewater, and Streets Multiple Hettie St. TBD TBD Water,Wastewater, and Streets Multiple Proposed Date of Proposed Date Other Department Street/Intersection From To Construction of Completion Brief Description of Construction Department Letters Communication Contact: Hinkle Dr. TBD TBD Water,Wastewater,Drainage,Streets Multiple Londonderry Ln. Teasley Westminster 9/1/18 TBD Street Improvements Streets (940)349-7160 (Temporary Lane Closures) Malone St. Crescent Westminster Summer 2018 Water Main Construction Water (940)349-7181 PEC 4- Engineering In Design Installing Underground Box Culvert Engineering (940)349-8910 Smith-Johnson Summer 2018 Water,Wastewater,Drainage,Streets Engineering (940)349-8910 Stuart Rd. Windsor Kings Row TBD TBD Concrete Curb and Gutter Repair Streets (940)349-7160 (Temporary Lane Closures) Thomas St. TBD TBD Water,Wastewater, and Streets Multiple W. Walnut St. S. Elm Cedar TBT TBT Utility Construction Engineering N/A (940)349-8910 (Temporary Road Closures) Wayne St. TBD TBD Water,Wastewater, and Streets Multiple Windsor Dr. TBD TBD Water,Wastewater,Drainage,Streets Engineering (940)349-8910