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SALegahOur Documents\0rdinances\11\Budget 2011-2012 Ord.doex
ORDINANCE NO. 2011-144
AN ORDINANCE OF THE CITY OF DENTON, TEXAS, ADOPTING THE FISCAL YEAR
2011-2012 ANNUAL PROGRAM OF SERVICES (BUDGET) AND THE CAPITAL
IMPROVEMENT PROGRAM OF THE CITY OF DENTON, TEXAS, FOR THE FISCAL YEAR
BEGINNING ON OCTOBER 1, 2011, AND ENDING ON SEPTEMBER 30, 2012; AND
DECLARING AN EFFECTIVE DATE.
WHEREAS, notice of a public hearing on the Annual Program of Services for the City of
Denton, Texas, for the Fiscal Year 2011-2012 (Budget) was heretofore published at least ten days in
advance of said public hearing and such other notice was given in accordance with all applicable
law; and
WHEREAS, the proposed Budget was filed with the City Secretary and posted on the City's
Internet website in accordance with all applicable law; and
WHEREAS, a public hearing on the said Budget was duly held on September 6, 2011, and all
interested persons were given an opportunity to be heard for or against any item thereof; and
WHEREAS, on June 27, 2011, the Public Utilities Board recommended the utility operations
budgets and capital improvements to be constructed during the coming year; and
WHEREAS, the City Manager has furnished a copy of the Planning and Zoning
Commission's recommended general obligation bond capital improvements to each member of the
City Council prior to the beginning of the Budget year and as provided by Section 10.03(6) of the
City Charter; NOW, THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION 1. The findings and recitations contained in the preamble of this Ordinance are
incorporated herein by reference.
SECTION 2. The Budget for the City of Denton, Texas, for the fiscal year beginning on
October 1, 2011, and ending on September 30, 2012 prepared by the City Manager and filed with
the City Secretary, as amended by the City Council, is hereby approved and adopted, a copy of
which Budget is attached hereto and incorporated by reference herein.
funds:
SECTION 3. The City Council hereby appropriates from available resources to the following
General Fund
$88,462,750
General Debt Service Fund
39,075,952
Electric Fund
140,391,103
Water Fund
38,740,430
Wastewater Fund
24,801,568
Solid Waste Fund
22,904,336
Airport Fund
1,669,896
S:11.egal\Our Documents\Ordinances111\Budget 2011-2012 Ord.docx
Technology Services Fund
8,025,502
Materials Management Fund
6,102,754
Fleet Management Fund
13,269,934
Risk Retention Fund
2,731,038
Health Insurance Fund
18,524,862
Street Improvement Fund
6,145,193
Recreation Fund
1,605,351
Tourist & Convention Fund
1,315,360
Police Confiscation Fund
207,000
Traffic Safety Fund
377,000
Non -Airport Gas Well Fund
1,600,000
Parks Gas Well Fund
350,000
Tree Mitigation Fund
50,000
Public Education Government Fund
272,927
McKenna Trust Fund
46,678
Miscellaneous Special Revenue Fund
25,000
Park Land Dedication Trust Fund
330,000
Park Development Trust Fund
215,000
Total Operating Expenditures
$417,239,634
Grant Program
7,074,219
Capital Improvements Program
162,714,356
TOTAL EXPENDITURES
587,028, 009
SECTION 4. The City Council approves the capital improvements proposed to be
constructed during the forthcoming year, which are incorporated in the 2011-2012 Budget.
SECTION 5. The Budget includes certain unlisted, authorized and unpaid encumbrances
from the prior fiscal year to be carried over to the 2011-2012 Budget as determined by the City
Manager or his designee.
SECTION 6. The City Council hereby ratifies all prior transfers made under the direction of
the City Manager for the current and prior fiscal years pursuant to Article VIII, Section 8.07 of the
City Charter of the City of Denton. At anytime during the fiscal year, the City Manager may
transfer any part of the unencumbered appropriation balance or the entire balance thereof between
programs or general classifications or expenditures within a fiend that has been appropriated by the
City Council. For the purpose of this Ordinance, the City Council defines an organizational unit as
set forth in Article VIII, Section 8.07 of the City Charter, to be a fund that has been appropriated by
the City Council.
SECTION 7. The City Manager, or his designee, shall cause copies of the Budget to be filed
with the City Secretary, County Clerk of Denton County, and the State Comptroller of Public
Accounts in Austin, Texas, and shall post a copy of the Budget as hereby adopted on the City's
Internet website in accordance with applicable law.
SECTION 8. This Ordinance shall become effective immediately upon its passage and
approval at a regular meeting of the City Council of the City of Denton, Texas, on this the 20''
day of September 2011, at which meeting a quorum was present and the meeting was held in
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SALega110ur Documentsl0rdinances1111Budget 2011-2012 Ord.docx
accordance with the provisions of Tex. Gov't Code § 551.001, et. seq. The City Secretary is
hereby directed to record this Ordinance and the vote to adopt the Budget.
G t
PASSED AND APPROVED this the < day of AA , 2011
ATTEST:
JENNIFER WALTERS, CITY SECRETARY
BY.
APPROVED AS TO LEGAL FORM:
ANITA BURGESS, CITY ATTORNEY
BY:
Council Member
Mark A. Burroughs, Mayor
Kevin Roden
Dalton Gregory
Jim Engelbrecht
Chris Watts
Pete Kamp
James King
Voted For Voted Against
PAGE 3
CITY OF DENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
CITY OF DENTON
AS APPROVED BY
THE MAYOR AND CITY COUNCIL
MARK A. BURROUGHS, MAYOR
PETE KAMP, MAYOR PRO TEM
JIM ENGELBRECHT, COUNCIL MEMBER
DALTON GREGORY, COUNCIL MEMBER
JAMES KING, COUNCIL MEMBER
KEVIN RODEN, COUNCIL MEMBER
CHRIS WATTS, COUNCIL MEMBER
ON
SEPTEMBER 20, 2011
The following statement is provided in accordance with state law:
This budget will raise more total property taxes than last year's
budget by $1,257,119, or 2.93% and of that amount $927,148 is
tax revenue to be raised from new property added to the tax roll
this year.
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DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PREPARED BY.-
George C. Campbell
City Manager
Jon Fortune Howard Martin
Assistant City Manager Assistant City Manager
Fred Greene Bryan Langley
Assistant City Manager Chief Financial Officer
Antonio Puente, Jr. Michelle McCallum
Assistant Director of Finance Budget and Municipal Court Manager
Harvey Jarvis Mike Halsema
Controller Financial Analyst
Cindy Hartman Christine Taylor
Budget Technician Budget Technician
Mary Dickinson David Wilson
Utility Budget Manager Utility Business Manager
Nancy Towle Tyler Hurd
Utility Budget and Rate Manager Utility Financial Administrator
Caroline Finley Randee Klingele
Treasury Administrator Treasury Services Specialist
Cody Wood Kevin Ann Mullen, CPA
Assistant Controller Assistant Controller
Diane Chang, CPA Kurt Breyfogle
Senior Grant Accountant Senior Utility Accountant
Mary Billings Edward Lane, CPA
Accountant III Accountant III
Randall Mahaffey, CIA Theresa Jaworski
Senior Accountant Finance Administrative Assistant
Special Thanks to our Public Communications Office
for the design of the cover and dividers,
publication of the
Annual Program of Services,
and Web page design and postings
Visit our website at: www.cityofdenton.com
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DENTON SERVICE
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CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
In April 2011, the City of Denton adopted a new strategic plan. The strategic plan is organized
into five Key Focus Areas (KFAs) and the major goals and objectives of the plan are described in
the following pages. Below are the mission statement, vision statement, and values that have
provided a framework for the strategic plan.
VISION
"Destination Denton"
Denton is an identifiable and memorable destination and a community of opportunities. We
achieve this by providing high quality of life through excellence in education, entertainment, and
employment; neighborhood vitality and sustainability; environmental and financial stewardship;
and superior public facilities and services.
MISSION
"Dedicated to Quality Service"
The City of Denton will foster an environment that will deliver extraordinary quality services and
products through stakeholder, peer group, and citizen collaboration; leadership and innovation;
and sustainable and efficient use of resources.
VALUES
"We Care"
We care about our people, our community, and our work. We do this with integrity, respect, and
fairness.
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DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
KFA 1: ORGANIZATIONAL EXCELLENCE
Goal 1.1. Manage financial resources in a responsible manner.
Objective 1.1.1. Utilize benchmarking, performance measurement, and progress evaluation to improve
Objective 1.1.2. Develop and implement long-range strategic plans.
Objective 1.1.3. Provide timely, accurate, and relevant financial information.
Objective 1.1.4. Ensure adequate internal controls are in place to prevent waste, fraud, and abuse.
Objective 1.1.5. Manage enterprise funds to achieve financial self-sufficiency.
Objective 1.1.6. Minimize fees and rates that are charged to our citizens and customers.
Goal 1.2. Develop a high performance work force.
Objective 1.2.1.
Create succession and workforce management strategy to ensure organizational
sustainability and continuity.
Objective 1.2.2.
Attract, retain, and motivate qualified and diverse staff to ensure consistent
implementation of established vision.
Objective 1.2.3.
Establish a culture where employees feel valued and respected.
Objective 1.2.4.
Facilitate open inter- and intra-departmental communication and collaboration.
Objective 1.2.5.
Establish a culture of accountability at all levels of governance.
Goal 1.3. Promote effective internal and external communication.
Objective 1.3.1. Maintain on -going staff communication with City Council, Boards, and Commissions.
Objective 1.3.2. Utilize both traditional and non-traditional forms of communication to disseminate
accurate information.
Objective 1.3.3. Actively seek feedback from citizens and employees, in order to identify and implement
programmatic changes, as appropriate.
Goal 1.4. Provide exemplary customer service.
Objective 1.4.1. Ensure all customer interactions are conducted in a professional and courteous
manner.
Objective 1.4.2. Respond to customer inquiries in a timely fashion.
Objective 1.4.3. Provide convenient methods of conducting business with the City.
Goal 1.5. Utilize technology to enhance efficiency and productivity.
Objective 1.5.1. Develop Information technology systems to automate routine processes.
Objective 1.5.2. Utilize data analysis to make informed management and operational decisions.
Objective 1.5.3. Reduce reliance on paper -based systems.
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KFA 2: PUBLIC INFRASTRUCTURE
Goal 2.1. Optimize resources to improve quality of City roadways.
Objective 2.1.1. Manage City street funding based on Overall Condition Index (OCI) methodology.
Objective 2.1.2. Develop a long-range strategy to transition street funding to achieve the OCI criteria.
Objective 2.1.3. Improve the design criteria for all dedicated roadways.
Objective 2.1.4. Maintain an acceptable level of service on all City roadways.
Objective 2.1.5. Design and construct all capital street projects on a 40-year design life.
Objective 2.1.6. Update the Mobility Plan every five years.
Goal 2.2. Seek solutions to mobility demands and enhance connectivity.
Objective 2.2.1.
Coordinate with DCTA to provide effective multi -modal connectivity.
Objective 2.2.2.
Coordinate with TxDOT to maintain and enhance the state road network.
Objective 2.2.3.
Improve walkability/pedestrian access.
Objective 2.2.4.
Encourage and improve bicycle mobility.
Objective 2.2.5.
Enhance aviation infrastructure at the Denton Airport.
Goal 2.3. Promote superior utility services and facilities.
Objective 2.3.1.
Plan for long-term resource acquisition and development.
Objective 2.3.2.
Assure regulatory compliance and legislative oversight.
Objective 2.3.3.
Protect public health and provide reliable service.
Objective 2.3.4.
Ensure operational and environmental sustainability.
Objective 2.3.5.
Effectively maintain and operate municipal facilities.
Objective 2.3.6.
Develop and support rates to provide funding for strategic objectives.
Goal 2.4. Manage drainage infrastructure.
Objective 2.4.1. Require new drainage infrastructure to design 100-year flood protection, based on fully
developed conditions.
Objective 2.4.2. Rehabilitate existing drainage system in compliance with 100-year flood protection
criteria.
Objective 2.4.3. Develop funding mechanism to rehabilitate inadequate drainage system components
over a 20-year period.
Objective 2.4.4. Require finished floor elevation certification on studied and unstudied drainage basins.
Objective 2.4.5. Maintain street sweeping in compliance with the municipal good housekeeping
management practices associated with storm water regulations.
Goal 2.5. Develop Capital Improvement Program (CIP) based on community needs.
Objective 2.5.1. Manage existing and future infrastructure needs to meet projected growth trends.
Objective 2.5.2. Develop and implement financing plans for identified infrastructure needs.
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DENTON SERVICE
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CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
KFA 3: SUSTAINABLE ECONOMIC DEVELOPMENT & ENVIRONMENTAL STEWARDSHIP
Goal 3.1. Manage growth, development, and redevelopment opportunities.
Objective 3.1.1. Update Comprehensive Plan.
Objective 3.1.2. Execute Downtown Implementation Plan (DTIP).
Objective 3.1.3. Promote Smart Growth/Infill initiatives in assessing development projects.
Objective 3.1.4. Preserve and maintain historic structures and culture of Denton.
Objective 3.1.5. Encourage environmentally -sustainable development, business, and construction
Goal 3.2. Encourage economic development.
Objective 3.2.1. Create comprehensive Economic Development incentive policy to maximize Return on
Investment to community.
Objective 3.2.2. Develop marketing effort to build on existing assets.
Objective 3.2.3. Create Industrial Park Master Plan, identifying challenges and opportunities for sound
growth.
Objective 3.2.4. Focus on economic development efforts that enhance the development of the University
of North Texas Discovery Park.
Objective 3.2.5. Increase growth of visitor industry in Denton.
Goal 3.3. Promote environmental sustainability.
Objective 3.3.1. Establish sustainability goals and actions.
Objective 3.3.2. Improve local and regional air quality.
Objective 3.3.3. Manage natural resources responsibly.
Objective 3.3.4. Provide public education and involvement opportunities.
Objective 3.3.5. Ensure financial integrity of sustainability efforts.
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DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
KFA 4: SAFE, LIVABLE, and FAMILY FRIENDLY COMMUNITY
Goal 4.1. Enhance public safety in the community.
Objective 4.1.1.
Expand departmental collaboration and community partnerships by increasing
involvement, communication, education, and utilizing technology.
Objective 4.1.2.
Secure and deploy public safety resources in the most effective and efficient manner
possible.
Objective 4.1.3.
Evaluate existing and future public safety facility needs in order to provide the most
effective delivery of emergency response services.
Objective 4.1.4.
Focus on prevention programs to heighten awareness, minimize loss, and support a
safer community.
Objective 4.1.5.
Maintain a high level of preparedness through planning, training, and the utilization of
resources.
Goal 4.2. Seek clean and healthy neighborhoods in the City of Denton.
Objective 4.2.1.
Provide effective code enforcement services that meet community expectations.
Objective 4.2.2.
Promote positive environmental behaviors and practices for the City of Denton and its
residents.
Objective 4.2.3.
Enhance the quality, livability, and sustainability of the neighborhoods in Denton.
Objective 4.2.4.
Support revitalization efforts of existing low -moderate income neighborhoods.
Goal 4.3. Provide quality, diverse, and accessible neighborhood services for the community.
Objective 4.3.1. Meet customer needs through quality and diverse programs.
Objective 4.3.2. Provide quality parks, libraries, and recreation services to promote leisure, cultural,
and educational opportunities in the community.
Objective 4.3.3. Promote a family friendly environment.
Objective 4.3.4. Co-sponsor annual community events and festivals.
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DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
KFA 5: PARTNERSHIPS AND REGIONAL LEADERSHIP
Goal 5.1. Actively participate in regional, state, and federal initiatives.
Objective 5.1.1. Maintain dialogue with state and federal delegation and agencies.
Objective 5.1.2. Promote bi-annual legislative agenda and congressional priorities.
Objective 5.1.3. Pursue effective representation at the state and federal levels.
Goal 5.2. Maintain visible and effective relationships with governmental and non -governmental
organizations.
Objective 5.2.1.
Maintain dynamic presence at the local Chambers of Commerce.
Objective 5.2.2.
Participate in regional, state, national, and international coalitions (RTC, NCTCOG, TML,
NLC, ICMA, etc).
Objective 5.2.3.
Support staff participation in regional, state, national, and international professional
organizations.
Objective 5.2.4.
Build relationships with key organizations to enhance community and social services.
Objective 5.2.5.
Cultivate mutually beneficial relationships with local educational and governmental
institutions.
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DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Kevin Roden
Council Member
District 1
Mark A. Burroughs
Mayor
Dalton Gregory
Council Member
District 2
Jim Engelbrecht
Council Member
District 3
Chris Watts Pete Kamp James King
Council Member Mayor Pro Tern Council Member
District 4 At Large Place 5 At Large Place 6
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DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Citizens
City Council
Boards, Commissions, & Committees
Municipal Judge
City Manager
Administrative
Services
City Manager's Office
City Secretary
Reprographics
Public Communications Office
Assistant City Manager
Economic Development
Finance
Accounting/Budget/Treasury
Strategic Services
Municipal Court
Materials Management
Customer Service
Transportation/Airport
Facilities/Fleet
Human Resources
Risk Management
Technology Services
City Attorney
Internal Audit
Assistant City Manager
Electric Operations
Solid Waste Operations
Water Operations
Wastewater Operations
Streets
Traffic / Street Lighting
Environmental &Substainability
Engineering
Assistant City Manager
Fire
Library
Parks & Recreation
Police
Animal Services
Planning
Building Inspections
Code Enforcement
Social Services
Development Review
Gas Well Review
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DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
ADVISORY BOARDS
AIRPORT ADVISORY BOARD
ANIMAL SHELTER ADVISORY COMMITTEE
COMMUNITY DEVELOPMENT ADVISORY
COMMITTEE
ECONOMIC DEVELOPMENT PARTNERSHIP BOARD
HUMAN SERVICES ADVISORY COMMITTEE
LIBRARY BOARD
PARKS, RECREATION, AND BEAUTIFICATION
BOARD
PUBLIC ART COMMITTEE
PUBLIC UTILITIES BOARD
TRAFFIC SAFETY COMMISSION
JUDICIAL OR QUASI-JUDICIAL BOARDS
CIVIL SERVICE COMMISSION
HEALTH AND BUILDING STANDARDS COMMISSION
HISTORIC LANDMARK COMMISSION
PLANNING AND ZONING COMMISSION
ZONING BOARD OF ADJUSTMENT
CITY COUNCIL COMMITTEES
AGENDA COMMITTEE
AIRPORT COMMITTEE
AUDIT/FINANCE COMMITTEE
COMMITTEE ON THE ENVIRONMENT
COUNCIL APPOINTEE PERFORMANCE REVIEW COMMITTEE
COUNCIL ETHICS COMMITTEE
COUNCIL MOBILITY COMMITTEE
HOTEL OCCUPANCY TAX COMMITTEE
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DENTON SERVICE
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ANNUAL PROGRAM OF SERVICES
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DENTON SERVICE
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CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
MissionStatement------------------------------------------------------------------------------------------------------------- 3
AdoptedStrategic Plan------------------------------------------------------------------------------------------------------- 4
ElectedOfficials---------------------------------------------------------------------------------------------------------------- 9
OrganizationalChart---------------------------------------------------------------------------------------------------------- 10
City Boards, Commissions, and Council Committees-------------------------------------------------------------------- 11
Manager's Message------------------------------------------------------------------------------------------------------------
19
BudgetCalendar----------------------------------------------------------------------------------------------------------------
22
BudgetFlow Charts------------------------------------------------------------------------------------------------------------
23
Major Budget Documents-----------------------------------------------------------------------------------------------------
24
TheBudget Process ------------------------------------------------------------------------------------------------------------
25
Organizationof the Budget---------------------------------------------------------------------------------------------------
26
BudgetaryPolicies-------------------------------------------------------------------------------------------------------------
26
FinancialStructure------------------------------------------------------------------------------------------------------------
27
BudgetedFunds----------------------------------------------------------------------------------------------------------------
27
BudgetBasis--------------------------------------------------------------------------------------------------------------------
29
Organizational Relationships------------------------------------------------------------------------------------------------
29
Strategic Plan Overview-----------------------------------------------------------------------------------------------------
31
StrategicPlan Matrix----------------------------------------------------------------------------------------------------------
32
ReserveLevel-------------------------------------------------------------------------------------------------------------------
33
Revenues------------------------------------------------------------------------------------------------------------------------
34
Expenditures--------------------------------------------------------------------------------------------------------------------
36
General Fund Expenditure Enhancements--------------------------------------------------------------------------------
37
Compensation------------------------------------------------------------------------------------------------------------------
40
Other Agency Contributions-------------------------------------------------------------------------------------------------
41
Grants----------------------------------------------------------------------------------------------------------------------------
41
Capital Improvement Program ----------------------------------------------------------------------------------------------
41
UtilityFunds--------------------------------------------------------------------------------------------------------------------
42
Internal Service and Miscellaneous Funds-------------------------------------------------------------------------------
46
Budget Resource and Expenditure Summary-----------------------------------------------------------------------------
51
Consolidated Fund Summary------------------------------------------------------------------------------------------------
52
Combined Expenditures by Classification---------------------------------------------------------------------------------
54
Combined Appropriable Fund Balances-----------------------------------------------------------------------------------
56
Combined Position Summary------------------------------------------------------------------------------------------------
58
Estimated Ad Valorem Tax Collections & Distribution------------------------------------------------------------------
59
Human Services Funding Recommendation------------------------------------------------------------------------------
60
General Fund - Five Year Forecast------------------------------------------------------------------------------------------
61
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Water Fund - Five Year Forecast-------------------------------------------------------------------------------------------- 63
Wastewater Fund - Five Year Forecast------------------------------------------------------------------------------------ 64
Solid Waste Fund - Five Year Forecast------------------------------------------------------------------------------------- 65
General Fund Resource & Expenditure Summary-----------------------------------------------------------------------
67
Major Revenue Summary-----------------------------------------------------------------------------------------------------
69
General Resources Summary------------------------------------------------------------------------------------------------
70
Expenditures by Program Summary---------------------------------------------------------------------------------------
74
Positions by Program Summary---------------------------------------------------------------------------------------------
75
Neighborhood Services
Neighborhood Services Summary------------------------------------------------------------------------------------------ 77
Planning------------------------------------------------------------------------------------------------------------------------- 78
SocialServices------------------------------------------------------------------------------------------------------------------ 80
Libraries------------------------------------------------------------------------------------------------------------------------- 82
Parks and Recreation---------------------------------------------------------------------------------------------------------- 84
Public Safety
PublicSafety Summary-------------------------------------------------------------------------------------------------------
87
Fire--------------------------------------------------------------------------------------------------------------------------------
88
MunicipalCourt----------------------------------------------------------------------------------------------------------------
90
Municipaljudge----------------------------------------------------------------------------------------------------------------
92
Police and Animal Services---------------------------------------------------------------------------------------------------
94
Transportation
Transportation Summary---------------------------------------------------------------------------------------------------- 97
Traffic and Transportation Operations------------------------------------------------------------------------------------ 98
Administrative & Community Services
Administrative & Community Services Summary-----------------------------------------------------------------------
101
CityManager's Office----------------------------------------------------------------------------------------------------------
102
Economic Development-------------------------------------------------------------------------------------------------------
104
FacilitiesManagement--------------------------------------------------------------------------------------------------------
106
Finance---------------------------------------------------------------------------------------------------------------------------
108
InternalAudit-------------------------------------------------------------------------------------------------------------------
110
HumanResources--------------------------------------------------------------------------------------------------------------
112
LegalAdministration----------------------------------------------------------------------------------------------------------
114
Public Communications Office-----------------------------------------------------------------------------------------------
116
Non-Departmental-------------------------------------------------------------------------------------------------------------
118
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Debt Management Summary --------------------------------------------------------------
General Debt Service Fund Resource & Expenditure Summary --------------------
Principal & Interest Requirements-------------------------------------------------------
--------------------- 119
--------------------- 123
-------------------- 124
ProgramDescription----------------------------------------------------------------------------------------------------------
129
Resource & Expenditure Summary-----------------------------------------------------------------------------------------
130
ProgramDescription----------------------------------------------------------------------------------------------------------
133
Resource & Expenditure Summary-----------------------------------------------------------------------------------------
134
Expenditure by Classification------------------------------------------------------------------------------------------------
136
Principal & Interest Requirements-----------------------------------------------------------------------------------------
137
ProgramDescription---------------------------------------------------------------------------------------------------------- 141
Resource & Expenditure Summary----------------------------------------------------------------------------------------- 142
Expenditure by Classification------------------------------------------------------------------------------------------------ 144
DrainageSummary------------------------------------------------------------------------------------------------------------ 145
Principal & Interest Requirements----------------------------------------------------------------------------------------- 147
ProgramDescription----------------------------------------------------------------------------------------------------------
151
Resource & Expenditure Summary-----------------------------------------------------------------------------------------
152
Expenditure by Classification------------------------------------------------------------------------------------------------
154
Principal & Interest Requirements-----------------------------------------------------------------------------------------
155
AIRPORT ENTERPRISE
ProgramDescription----------------------------------------------------------------------------------------------------------
159
Resource & Expenditure Summary-----------------------------------------------------------------------------------------
160
ProgramDescription---------------------------------------------------------------------------------------------------------- 163
Resource & Expenditure Summary----------------------------------------------------------------------------------------- 164
Expenditure by Classification------------------------------------------------------------------------------------------------ 166
MATERIALS MANAGEMENT FUND
ProgramDescription---------------------------------------------------------------------------------------------------------- 167
Resource & Expenditure Summary----------------------------------------------------------------------------------------- 168
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ProgramDescription---------------------------------------------------------------------------------------------------------- 171
Resource & Expenditure Summary----------------------------------------------------------------------------------------- 172
ProgramDescription---------------------------------------------------------------------------------------------------------- 175
Resource & Expenditure Summary----------------------------------------------------------------------------------------- 176
ProgramDescription---------------------------------------------------------------------------------------------------------- 179
Resource & Expenditure Summary----------------------------------------------------------------------------------------- 180
ProgramDescription---------------------------------------------------------------------------------------------------------- 183
Resource & Expenditure Summary----------------------------------------------------------------------------------------- 184
ProgramDescription---------------------------------------------------------------------------------------------------------- 187
Resource & Expenditure Summary----------------------------------------------------------------------------------------- 188
Tourist and Convention-------------------------------------------------------------------------------------------------------
191
PoliceConfiscation------------------------------------------------------------------------------------------------------------
192
TrafficSafety-------------------------------------------------------------------------------------------------------------------
193
Non -Airport Gas Well---------------------------------------------------------------------------------------------------------
194
ParksGas Well-----------------------------------------------------------------------------------------------------------------
195
TreeMitigation----------------------------------------------------------------------------------------------------------------
196
Public Education Government (PEG)--------------------------------------------------------------------------------------
197
McKennaTrust-----------------------------------------------------------------------------------------------------------------
198
Park Land Dedication Trust-------------------------------------------------------------------------------------------------
199
Park Development Trust-----------------------------------------------------------------------------------------------------
200
Downtown Tax Increment Financing Fund------------------------------------------------------------------------------
201
Miscellaneous Special Revenue---------------------------------------------------------------------------------------------
202
Grants Budget Expenditure Summary-------------------------------------------------------------------------------------
203
Profileof Denton---------------------------------------------------------------------------------------------------------------
205
Miscellaneous Statistical Information--------------------------------------------------------------------------------------
206
North Texas Metroplex Map-------------------------------------------------------------------------------------------------
207
TopTen Taxpayers------------------------------------------------------------------------------------------------------------
208
Certified Values by Property Class------------------------------------------------------------------------------------------
208
Certified Property Values-----------------------------------------------------------------------------------------------------
209
Assessed & Estimated Actual Value of Taxable Property--------------------------------------------------------------
210
Sales and Property Tax History---------------------------------------------------------------------------------------------
211
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MajorEmployers--------------------------------------------------------------------------------------------------------------- 212
Population Trend Analysis--------------------------------------------------------------------------------------------------- 213
IMPROVEMENTCAPITAL PROGRAM
Capital Improvement Program--------------------------------------------------------------------------------------------- 215
Capital Budgeting Calendar------------------------------------------------------------------------------------------------- 216
General Fund Capital Improvement Program---------------------------------------------------------------------------- 217
Utilities Capital Improvement Program----------------------------------------------------------------------------------- 223
Budget and Investment Policies-------------------------------------------------------------------------------------------- 233
BudgetGlossary--------------------------------------------------------------------------------------------------------------- 239
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DENTON SERVICE
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ANNUAL PROGRAM OF SERVICES
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DENTON SERVICE
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ANNUAL PROGRAM OF SERVICES
OF
DENTON215 E. MCKINNEY • DENTON, TEXAS 76201 • (940) 349-8200 • FAX (940) 349-7206
September 20, 2011
TO THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL:
Pursuant to provisions of the City Charter and on behalf of the staff, I respectfully submit to you
the FY 2011-12 Budget. While there are many economic challenges that remain, I am pleased to
report several positive gains in the major General Fund revenue sources. Sales tax revenues have
shown significant improvement throughout the year, and collections are expected to be 5.4%
higher than the original budgeted amount for FY 2010-11 and 8.5% higher than the prior year
actual. Similar to sales tax, property values have increased by 2.93% over the prior year tax roll
which generates additional property tax revenues of $1,444,940 compared to earlier projections.
Together, with the significant expenditure reductions that have been made in prior years, the City
of Denton is now well positioned for success in the future.
To assist with the development of the budget and prioritization of expenditures, the City of
Denton adopted a new organization -wide strategic plan in April 2011. This strategic plan
addresses five pillars of focus: 1. Organizational Excellence, 2. Public Infrastructure, 3.
Sustainable Economic Development and Environmental Stewardship, 4. Safe, Livable, and
Family Friendly Community, and 5. Partnerships and Regional Leadership. The strategic plan is
designed to serve as a foundation for decision -making in the future and reflects the long-term
vision and mission as developed by the City Council in concert with the Leadership team. In
addition, department performance measures will be tied to the strategic plan and be used to make
budget and service level recommendations going forward.
The above mentioned increases in revenue have positioned the City to pursue many of the goals
in the strategic plan. The strategic plan specifically identified improving our street infrastructure
as a major goal. In a citizen survey conducted in 2008 (results were presented to the City Council
in 2009), respondents indicated additional emphasis was needed in maintaining and repairing
streets throughout the City. Through a detailed analysis, it was determined that $10 million in
street maintenance funding was needed on an annual basis compared to the $2.8 million
currently budgeted. The Budget establishes a dedicated Street Improvement Fund in response to
the community's identified needs. For the inaugural year of the fund, $3.5 million will be
programmed for street maintenance expenditures. In addition, a five-year financial plan has been
developed to increase funding for the City's street infrastructure. We are pleased to recommend
this positive initiative to improve our City's streets and set the stage for adequately funding street
maintenance in the years to come.
The City also continues to strive to contain costs while providing essential services to the
community. Over the past two fiscal years, $6.3 million in reductions have been made compared
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to initial forecasts, and most of these reductions are to be maintained in FY 2011-12. In the
previous fiscal year, the City instituted a "managed vacancies" program. This program is
expected to achieve savings of approximately $1.5 million in FY 2010-11. Throughout the fiscal
year, as position vacancies and attrition rates dictate, vacant positions are evaluated by City
management and according to the needs of the organization, positions are filled. For FY 2011-
12, the managed vacancy program will be continued, and the savings for the fiscal year will be
approximately $0.9 million.
The overall FY 2011-12 Budget is $587 million and includes 1,363.43 full-time equivalent
positions (FTEs). A comprehensive summary of the budget is provided in the Budget Overview
section of this document. The key elements of the budget include the following:
The General Fund budget has been reduced by a net amount of $1.5 million. A large
portion of the overall reduction is related to the funding for street operations, which has
been removed and accounted for separately in the Street Improvement Fund.
No tax rate increase. The total tax rate is maintained at $0.68975 per $100 of assessed
valuation and is below the effective tax rate of $0.70199. Of this amount, $0.47088 is
provided for operations and maintenance and $0.21887 is provided for debt service.
No base rate increases for our Electric customers.
A base rate increase of 9.5% for our Water customers.
A base rate increase of 11% for our Wastewater customers.
Rate increases in some, but not all service categories for our Solid Waste customers.
The creation of a new Street Improvement Fund.
The creation of a Downtown Tax Increment Financing (TIF) Fund.
A combined net increase of 27 FTEs for all funds compared to the FY 2010-11 estimate.
A 2% increase for employees and normally programmed step increases for Police and
Fire civil service employees.
The FY 2011-12 Budget has been developed within the context of a five-year financial plan.
The purpose of this approach is to provide a long-term perspective for decisions in the coming
fiscal year. As we develop future forecasts, we will continue to evaluate our ability to sustain a
balance between revenues and expenditures.
Each utility budget is also developed within the context of long-range financial plans and is
based on various financial strategies that support and strengthen the financial health of each
utility. Additional rate increases are planned in the future to address slower revenue growth,
aging infrastructure issues, and ensure that adequate working capital and rate stabilization
reserves are maintained. The Five -Year Financial Forecast will be reviewed and revised
annually as necessary to support these utility financial objectives, and the key assumptions for
these plans are described in this document.
I sincerely thank the members of the Denton City Council for their hard work and dedication to
the citizens of Denton. The input of the City Council and Public Utilities Board has been
invaluable in the preparation of the FY 2011-12 Budget, Capital Improvement Plan (CIP), and
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Five -Year Financial Forecast. Appreciation is also expressed to members of the professional
staff, particularly in the Finance Department for their diligence in the preparation of the Budget.
The City of Denton marked many positive events last year, including the opening of the Rayzor
Ranch development and the launch of the Denton County Transportation Authority's A -train.
Other significant events included the City receiving an award for outstanding achievement for
City Livability from the U.S. Conference of Mayor's Sustainability Energy Program, Denton
Municipal Electric was awarded the 2011 Public Power Wind Award by the U.S. Department of
Energy, and the Downtown Implementation Plan's receipt of Celebrating Leadership in
Development Excellence Award from the North Central Texas Council of Governments. With
significant investments in our organization, people, and infrastructure, I am confident that this
Budget prepares the City of Denton for future success as well. With your support, and the
dedication of our capable staff, we will ensure that quality services are provided to the citizens of
Denton.
Sincerely,
George C. Campbell, City Manager
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February 8 City Council Retreat - Discussion of Strategic Goals.
March 1 Internal Services Budget Due
March 24 Budget Kick -Off. Operating and Capital Improvement Program.
April 11 City Council adopts Strategic Plan.
April 29 Departmental budgets due to Budget Office (Operating and CIP).
May 9 Public Utilities Board reviews Utility budgets and CIP.
May 23 Public Utilities Board reviews Utility budgets and CIP.
May 26-June 6 Budget reviews with City Manager.
June 7 City Council Meeting - Preliminary Five -Year Financial Forecast and Budget Discussions.
June 13 Public Utilities Board reviews Utility budgets and CIP.
June 27 Public Utilities Board approves Utility budgets and CIP.
July 25 Certified appraisal rolls due from Denton Central Appraisal District.
July 29 Proposed budget and CIP submitted to City Council and placed on file with City Secretary.
Submission of certified appraisal roll.
Submission of ad valorem effective and rollback tax rates to City Council.
Submission of certified ad valorem collection rate to City Council.
August 4 City Council Budget Workshop.
August 9 Budget Work Session with the City Council.
August 16 Vote to Consider a Proposal for a Tax Increase Prior to Publishing Notice of Hearing. (If necessary)
Budget Work Session with the City Council.
September 6 First Public Hearing on Tax Increase. (If necessary)
Public Hearing on Budget.
Budget Work Session with the City Council.
September 13 Second Public Hearing on Tax Increase. (If necessary)
Budget Work Session with the City Council.
September 20 City Council adopts Annual Program of Services.
City Council adopts first year of Capital Improvement Program budget.
City Council approves tax rate.
City Council approves utility rates.
City Council approves the 2011 tax roll.
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The Reader's Guide provides an overview of the City of Denton's budget process and budget documents. The City of
Denton has prepared a budget designed to meet the highest standards of performance in municipal budgeting. This
document provides a summary of all budgeted funds, including both revenue and expenditure summaries. Major
budget documents, the budget process, and organization of the budget itself are described below.
MAJOR BUDGET DOCUMENTS
The City of Denton's budget process includes the production of five key documents. It is important to understand
the timing and purpose of these documents in order to fully understand the process itself.
1. The Budget Instruction Manual -March
Prior to budget development and training of departmental support staff, the Budget Instruction Manual
is drafted and completed in March. This document serves as a development guide and includes sections
on annual budget highlights and specific development instructions, as well as, appendices with rate
calculations, format examples, and supplemental forms.
2. Long -Range Financial Forecast - June
In June, the City Council meets to discuss the preliminary Long -Range Financial Forecast for the city.
After this meeting, staff prepares a five-year forecast to address key service areas. The forecast is
finalized at the end of July and included in the proposed budget document.
3. The Budget Overview and Manager's Message -Late July
The Budget Overview and Manager's Message is submitted to the City Council in late July as a part of the
proposed budget. This report summarizes and identifies key issues with regard to revenues and
expenditures for the coming year.
4. The Proposed Budget -Late July
The proposed budget is submitted to the City Council in late July of each fiscal year. This document
represents a balanced version of departmental budget requests versus projected revenues. The
proposed budget is a product of policy as expressed by the City Council and is prepared by the City
Manager.
5. The Adopted Budget- Late September
The adopted budget represents a modified version of the proposed budget after public hearings and
City Council review in August/September. Any changes deemed necessary by City Council to funding
levels or revenue projections are reflected in the adopted budget. Revisions may also be made to reflect
any updates to budget information.
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THE BUDGET PROCESS
The City of Denton uses a program -oriented budgeting process. Each budgeting unit or division is given a "baseline"
funding level based upon the previous year's funding level. Any funding request that represents new expenditures
and programs, or that is in excess of adjusted baseline funding, must be submitted as a separate request or
"package."
1. Budget Training for Support Staff/Budget Guideline Review
March is the time when existing budget guidelines, procedures, and forms are reviewed. Changes may
be made to the budget process in order to make budget development more efficient and address format
changes.
Preliminary budget training for departments is available prior to budget kickoff. During preliminary
training, staff is informed of budgeting concepts and the budget process, as well as, given a quick
introduction to the City's budget forms.
During budget kickoff, departments receive the budget instruction manual so that they may have
specific instructions and a review of any changes to the budget process.
2. Long -Range Financial Forecast
A workshop is held in June with the City Council to discuss the preliminary Long -Range Financial
Forecast for the city. After this meeting, staff refines the forecast to address key service areas. The
recommended version of the forecast is included in the proposed budget document that is submitted to
the City Council in July.
3. Revenue Projection
The budget revenue projections for the new fiscal year begin early in the current fiscal year. The
projections are made by the departments responsible for the revenues with help from the Finance
Department staff. Projections are based upon consultations with state and local agencies, trend
analysis, anticipated changes in the local and regional economy, and discussions with directly
associated staff members. Although revenue projections are prepared early in the budget process, the
budget revenue analysis continues with departmental budget development and extends until the
budget is adopted based upon any new information.
4. Proposed Budget Development
During budget development, the Finance Department staff work with departments to analyze requests,
provide advice, and lend assistance. Budget requests are based upon a baseline funding level, and any
additional funding is made in the form of supplemental requests.
5. Proposed Budget Analysis/Compilation
Once division and departmental budget requests are completed, the Finance Department reviews and
compiles a preliminary draft of departmental budgets to present to the Management Team, which is
comprised of the City Manager and Assistant City Managers.
Next, a total recommended funding level is determined from both baseline and proposed supplemental
packages. At this time, the funding level is weighed against available resources. A tax rate increase may
or may not be recommended depending upon City Council program priorities and issues previously
expressed in the budget process.
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6. City Council Budget Study
The proposed budget, including the Budget Overview, is compiled as soon as possible after final
appraised property value and other data are received. This report highlights and summarizes funding
requirements, major changes in programs, and alternatives for funding.
A budget work session is held with the City Council to review and discuss the proposed budget.
Discussions and study may follow at subsequent work sessions until budget adoption.
7. Public Hearing/Budget Adoption
A public hearing on the budget and two public hearings on the tax rate (if necessary) are held in
September prior to final budget consideration. At the public hearings, citizens may make formal
comments concerning the proposed budget and tax rate.
Budget adoption occurs in September after City Council deliberations and the public hearings. City
Council may take action to modify the proposed budget. The City Council also adopts a tax rate to
support adopted funding levels. Pursuant to City Charter, the proposed budget as submitted by the City
Manager becomes the adopted budget if no City Council action is taken before the end of the fiscal year,
September 30.
8. Compilation ofAdopted Budget/Budget Maintenance
An adopted budget is compiled and published during the first months of the new fiscal year. The
adopted budget in the form of an amended proposed budget is available for public inspection in
December.
Budget maintenance is a year-round activity of the organization. Spending controls consist of budget
holds, position control reviews, and budget transfer authorizations for unbudgeted expenses.
Additional spending control mechanisms include monthly review of expenditures by the Finance
Department.
During the budget process, departments make revenue and expenditure estimates for the current year.
Finally, program goals, objectives, and measures are evaluated during budget development to
determine effectiveness of program activities and levels of appropriate funding for subsequent years.
ORGANIZATION OF THE BUDGET
Included in the Financial Summary section is a schedule entitled "Projected Appropriable Fund Balances." This
schedule provides the projected appropriable fund balances anticipated at the end of each fiscal year. The 2011-12
fiscal year-end fund balance is based on proposed 2011-12 revenue and expenditures. This information will be
most helpful in determining whether fund balances are too high or too low with regard to goals set forth by the City
Council. The General Fund Revenue Summary in the Financial Summary section describes the major revenue
categories for the City of Denton, as well as, the various individual sources of those revenues.
BUDGETARY POLICIES
The City of Denton has developed administrative policies, which govern the formulation and administration of the
annual budget. These administrative policies are incorporated within the City's Administrative Policies and
Procedures Manual.
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FINANCIAL STRUCTURE
The financial structure of the budget is organized by funds. A fund is generally defined as a fiscal and accounting
entity which has its own self -balancing set of accounts for recording cash and other financial resources, as well as,
any liabilities or residual equities or balances. Normally, funds are segregated for the purpose of carrying on specific
activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. However,
when appropriate, funds are made up of departments. The two types of funds utilized in this budget are
Governmental and Proprietary. The specific funds that make up the Governmental Fund type are General Fund,
Recreation Fund, Street Improvement Fund, General Debt Service Fund, Tourist and Convention Fund, Police
Confiscation Fund, Traffic Safety Fund, Non -Airport Gas Wells Fund, Parks Gas Well Fund, Tree Mitigation Fund,
Public Education Government (PEG) Fund, McKenna Trust Fund, Park Land Dedication and Development Trust
Funds, Downtown Tax Increment Financing (TIF) Fund, and Miscellaneous Special Revenue Funds. The Proprietary
Fund types are Electric Fund, Water Fund, Wastewater Fund, Solid Waste Fund, Airport Fund, Materials
Management Fund, Fleet Management Fund, Technology Services Fund, Risk Retention Fund, and the Health
Insurance Fund. Each of the above -mentioned funds operates separately and independently from one another;
therefore, they are budgeted separately and include separate financial statements.
BUDGETED FUNDS
The City of Denton's budget consists of various funds. Each fund represents a specific function and maintains
individual objectives. The City of Denton's budget includes the following funds:
General Fund - The General Fund reflects the City's general service operations such as public safety,
libraries, and parks. The General Fund's two major revenue sources are sales and ad valorem taxes.
Debt Service Fund - The Debt Service Fund is used to record and control the accumulation of resources for
payment of general obligation long-term debt principal and interest. The City issues debt to acquire or
construct capital assets such as roads or parks for the general benefit of Denton citizens. Resources
include an applicable portion of the ad valorem tax levy and related interest income usable from debt
service.
Special Revenue Funds - Special Revenue Funds are used to account for the receipt of specific revenue
sources that are restricted for expenditures for a specified purpose. Included in the special revenue
funds are: the Recreation Fund, Street Improvement Fund, Tourist and Convention Fund, Police
Confiscation Fund, Traffic Safety Fund, Non -Airport Gas Wells Fund, Parks Gas Well Fund, Tree
Mitigation Fund, Public Education Government (PEG)Fund, McKenna Trust Fund, Park Land Dedication
and Development Trust Funds, Downtown Tax Increment Financing Fund, and Miscellaneous Special
Revenue Funds.
Recreation Fund - The Recreation Fund is used to account for the Parks and Recreation programs,
such as children's programs and recreation center programs, which are self-supporting.
Street Improvement Fund - The Street Improvement Fund is a new fund for FY 2011-12. The purpose
of the fund is to provide a dedicated mechanism to account for street maintenance and improvement
activities. The fund will receive revenue from a portion of the franchise fees previously accounted
for in the General Fund, as well as, street cut reimbursements. Additionally, interest cost savings
associated with the sale of Certificate's of Obligation in lieu of Revenue
Bonds will also be recorded as revenue
Downtown Tax Increment Financing Fund - The Tax Increment Financing Fund is a new fund for FY
2011-12. The TIF fund will be used for downtown development projects, and it accounts for the tax
revenues that are collected above the FY 2010-11 level in the downtown area.
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Tourist and Convention Fund -This fund reports the receipt and distribution of the City's Hotel
Occupancy Tax, which is levied at 7% of room rental rates. Each October the City Council enters into
contracts with various organizations that will promote tourism and the convention and hotel
industry in Denton.
Police Confiscation Fund - The Police Confiscation Fund is used to record the receipt and expenditure
of confiscated contraband that is used in the commission of a variety of criminal offenses.
Expenditures from this fund are allocated to the Police Department for materials, supplies, and
operations costs.
Traffic Safety Fund - The Traffic Safety Fund is used to record the receipt of citations from red light
camera violations. Revenues from this fund are used for materials to enhance traffic safety
operations in the Police Department and Traffic Department.
Non -Airport Gas Wells Fund - The Non -Airport Gas Wells Fund is used to record the receipt of
royalty, pooling, tax, and lease revenue related to gas wells. Expenditures from this fund will be used
for projects with no ongoing costs.
Parks Gas Well Fund - The Parks Gas Well Fund was established to record the receipt of restricted
gas well revenues on park property. Expenditures from this fund will be used for park system
projects.
Tree Mitigation Fund - The Tree Mitigation Fund is used to purchase, plant, and maintain trees on
public property, to preserve wooded property that remains in a naturalistic state in perpetuity, to
perform and maintain a citywide tree inventory, and to educate citizens and developers on the
benefits and value of trees.
Public Education Government (PEG) Fund - The PEG Fund provides for the acquisition of production
equipment, capital, and other lawful PEG purposes. PEG fees are remitted to the city on a quarterly
basis from cable subscribers.
McKenna Trust Fund - The McKenna Trust Fund is used to account for interest received from the
George McKenna Trust, which was established in 1958 and is currently managed by JP Morgan
Chase Bank. One half of the net income from this trust is distributed to Cook Children's Hospital in
Fort Worth and one half of the net income is distributed to the City of Denton for use only in
maintaining, developing, preserving, and improving the George McKenna Park in the City.
Park Land Dedication and Development Trust Funds - The Park Land Dedication and Development
Trust Funds are funds received from developers. These fees provide for neighborhood parks and
projects within 1/2 to 1 mile radius of the development. The Park Land Dedication funds will be used
on Owsley Park, Milam Park, Carl Young Park and Mack Park. The Park Development projects
include neighborhood parks at Owsley Park, McKamy-Evers Park and North Pointe Park.
Miscellaneous Special Revenue Funds - The Miscellaneous Special Revenue Fund is comprised of the
Animal Control Donation Fund, Police Donation Fund, and Fire Donation Fund.
Enterprise Funds - Enterprise funds are used to account for governmental activities that are similar to
those found in private businesses. The City budget includes Electric, Water, Wastewater, Solid Waste,
and Airport Enterprise Funds. Each fund reflects the services denoted in the title of each fund. The
major revenue source for these enterprise funds is the rate revenue generated from the customers who
receive the services provided.
Internal Service Funds - Internal Service Funds are used to account for the financing of goods or services
provided by one department to another department within the same government organization.
Financing is based on reimbursement of actual costs. The internal service funds are Fleet Management,
Technology Services, Materials Management, Risk Retention, and Health Insurance. Each internal service
fund listed is funded through payments from various City departments for the actual services received
from the specific fund.
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Fleet Management Fund - The Fleet Management Fund accounts for the maintenance and repair of
the City's vehicle and equipment fleet.
Technology Services Fund - The Technology Services Fund provides computer services such as
programming, support, training, and maintenance of the City's computer resources and telephone
maintenance.
Materials Management Fund - The Materials Management Fund is comprised of purchasing and
warehouse operations. This internal service fund is responsible for procuring goods and services for
City departments and the warehouse maintains an inventory of materials and supplies used by City
departments.
Risk Retention Fund - The Risk Retention Fund records the activities associated with providing
general liability insurance coverage and self funded activities for City operations.
Health Insurance Fund - The Health Insurance Fund accommodates self-insurance operations.
BUDGET BASIS
The budget for the General, Special Revenue, Debt Service, and Capital Improvement Program (CIP) Funds are
prepared on the modified accrual basis of accounting. Under this basis of accounting, revenues are recognized when
they become both "measurable" and "available" to finance expenditures of the current period except where the
accrual basis is specified by generally accepted accounting principles. Expenditures are recognized when the related
fund liability is incurred, except for (1) inventories of material and supplies which may be considered expenditures
either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3)
accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the
current period; (4) interest on special assessment indebtedness which may be recorded when due rather than
accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on
long-term debts which are generally recognized when due. Budgets for the Enterprise and Internal Service Funds
are prepared on the full accrual basis of accounting under which transactions are recognized when they occur
regardless of timing or related cash flows.
ORGANIZATIONAL RELATIONSHIPS
A department is a major administrative segment of the City, which indicates overall management responsibility for
an operation or a group of related operations within a functional area. The smallest organizational unit budgeted is
the division. The division indicates responsibility for one functional area, and in many cases these functional areas
are put together to demonstrate a broader responsibility. When this is done, the divisions are combined to make up
a department.
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Budget Overview
STRATEGIC PLAN
The City of Denton embarked on the development of a Strategic Plan to serve as a roadmap for achieving
long-term goals and objectives that capture the City's Vision, Mission, and Value statements. The Strategic
Plan is a product of the input generated from the 2008/2009 Citizen Survey, two City Council Planning
Sessions, two Leadership Retreats, a special appointed Strategic Planning Steering Committee, and a City
Council retreat in February 2011.
The Strategic Plan is organized into five Key Focus Areas (KFAs) and major goals associated with each KFA
are also identified. In April 2011, the City Council adopted the Strategic Plan that follows to serve as the basis
for resource allocation decisions that are used in the development of the FY 2011-12 Budget.
In addition to the above KFAs and goals, the Strategic Plan also identified a number of specific and actionable
objectives for the organization. The complete Strategic Plan is available in the Introductory Section of the
Budget Document. These objectives will be used by the organization to drive results and achieve the stated
goals. In addition, over the coming months, specific performance indicators will be developed to track the
City's progress in accomplishing the goals and objectives identified.
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A matrix is presented below to depict which departments are responsible for implementing each of the
KFAs described above. While every department has some level of responsibility for each KFA, the matrix is
intended to only highlight the department's primary area of focus. Individual objectives are linked to the
City's strategic plan on the departmental budget pages contained in this document
UTILITIES
Electric
Water
Wastewater
Solid Waste
INTERNAL SUPPORT
Technology Services
Materials Management
Fleet
Risk
NEIGHBORHOOD SERVICES
Building Inspection
Code Enforcement
Libraries
Parks and Recreation
Planning
Development Review Engineering
PUBLIC SAFETY
Animal Services
.
Municipal Court
..-
Municipal Judge
---
TRANSPORTATION
ADMINISTRATIVE & COMMUNITY SERVICES
City Manager's Office--
Economic Development
Facilities Management
Human Resources
Intern -Audit--
Public Communications
Focus Area 1: Organizational Excellence
Key Focus Area 2: Public Infrastructure
Key Focus Area 3: Sustainable Economic Development
Key Focus Area 4: Safe, Livable and Family Friendly
Key Focus Area 5: Partnerships and Regional
&
Community
Leadership
Environmental
Stewardship
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GENERAL FUND
The City of Denton maintains a General Fund reserve balance for emergencies. In response to the economic
downturn, rating agencies have indicated that a reserve level below 15% would be considered low compared
to similarly rated cities. The City of Denton's very good ratings are Aa2 by Moody's Investors Service and AA
by Standard and Poor's. As a result, the reserve balance recommendation was increased from 12-15% to 15-
20% last year, which is more commensurate with similarly rated cities our size. The Five -Year Financial
Forecast achieves this target reserve level for all years. This increased reserve level will address the rating
agency expressed preferences, and more importantly, will provide the City with increased financial flexibility
in the future.
The estimated ending reserve balance of $23,134,207 at the end of FY 2010-11 represents approximately
26.12% of budgeted expenditures and is above the targeted goal of 15-20%. The General Fund will use
$1,589,895 in reserves for FY 2011-12. The majority of the planned reduction in reserves is for one-time
purposes. The largest use is the transfer of $921,779 to the newly created Street Improvement Fund. This
transfer represents 15% of the budgeted expenditures for the new fund and is necessary to create a sufficient
fund balance level. Additionally, $200,000 in one-time resources has been allocated for the completion of the
Comprehensive Plan Update. The remaining $600,000 in funding for this project will be allocated from the
Non -Airport Gas Well Fund. Approximately $28,289 has also been allocated for various one-time program
enhancements detailed in this document. Additionally, $439,827 is being utilized to increase recurring
funding for street maintenance. These funds represent the dedication of 100% of the anticipated growth in
franchise fees for FY 2011-12 to street maintenance. Previously, these funds would have been shown as
revenues in the General Fund, but they are now reflected in the Street Improvement Fund as franchise fee
revenue in FY 2011-12.
The chart below provides a listing of the ending fund balances for the past two years, a projected balance for
the fiscal year ending September 30, 2011, and the projected balance for the fiscal year ending September 30,
2012. As detailed in the chart, the City has continued to maintain strong reserve balances over the past
several years. Going forward, the reserve fund balance is expected to remain above the target range identified
earlier.
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The key General Fund revenue sources are discussed below. The first chart shows the source of our major
revenues for FY 2011-12:
Approximately one-third of the total General Fund revenue is generated from ad valorem taxes. In the prior
fiscal year, ad valorem values declined by 1.55%, which was the first year of an overall value loss in 17 years.
As shown below, the 2011 certified value increased by 2.93%, or a net $182,257,046 from the 2010 certified
value. Analysis of the increase shows there was $134 million in new value added to the appraisal roll due to
new growth and construction.
The chart below provides a 10-year historical trend on property tax growth by percent.
In 2009, the City Council approved an increase in the over age 65 property tax exemption in $5,000
increments over a five-year period until a $50,000 exemption level is reached. The current exemption level is
$35,000 and, the Budget includes an increase in this exemption level to $40,000 in FY 2011-12.
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The current tax rate of $0.68975 per $100 of assessed valuation is below the effective tax rate of $0.70199.
The FY 2011-12 Budget does not include any adjustment to the tax rate. Below is a 10-year history of certified
assessed values and tax rates.
The second largest revenue source in the General Fund is sales tax. Sales tax has provided consistent monthly
gains compared to last year and is expected to exceed budgeted levels. The FY 2010-11 year-end estimate of
$22,796,204 is $1,175,545, or 5.4% higher than the original budgeted amount and 8.5% or $1,781,031 more
than was received in FY 2009-10.
The FY 2011-12 Budget estimates sales tax will be $23,446,578, 2.9% above the FY 2010-11 estimate. The
City has economic development agreements with Denton Crossing, Unicorn Lake and Rayzor Ranch for sales
tax rebates. One major assumption for last fiscal year was the implementation of the economic development
agreement with the new Rayzor Ranch development. Due to established square footage thresholds that would
trigger the agreement, the agreement is not expected to be initiated until March 2012. While the City is
fortunate to have growth with new commercial properties, we still remain cautious about predicting large
increases in the City's sales taxes. Accordingly, only 2% sales tax growth assumptions are included in the
financial forecast for future years. The following chart illustrates a 10-year history of sales taxes.
*Sales Tax is an estimated amount.
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Approximately 10% of the General Fund's revenues are related to franchise fees. Typically assessed as a
percentage of gross revenues, the purpose of the franchise fee is to provide compensation to the City in return
for allowing utilities to access the City's rights -of -way. The FY 2011-12 Budget includes $13,474,121
($7,800,883 in the General Fund) in franchise fees from various utilities operating in the City, including city -
owned utilities. The total estimated franchise fee contribution to the Street Improvement Fund in FY 2011-12
is $5,673,238. Since franchise fees are generally considered to be compensation for the use of the city -owned
right-of-way, the city is designating a portion of the franchise fees received in FY 2011-12 to the newly
created Street Improvement Fund. By doing so, the linkage between the payment of franchise fees and the
use of these funds on street maintenance activities will be increased. With this in mind, however, it is
important to also note that the city is not required to spend franchise fees on street maintenance or any other
specific activity. Rather, franchise fees are meant to be a general fund resource, and as such, they may be
spent on any activity deemed appropriate by the City Council.
In an effort to increase street maintenance funding over time, the growth in franchise fees will be allocated to
the Street Improvement Fund. In FY 2011-12, 100% of the growth in franchise fees compared to the FY
2010-11 Budget will be allocated to the Street Improvement Fund. Based on this plan, we project that street
maintenance funding will approach $6 million annually by FY 2015-16. These estimates are based on the
current five-year financial forecast, and as such, the level of funding may need to be modified in the future as
circumstances warrant. Additional details regarding franchise fee allocations are contained in the Street
Improvement Fund section of this document.
The City Council recently adopted a revision to the gas well ordinance establishing a new gas well inspection
program. The 2011-12 Budget includes funding to implement these changes and also reflects the revenue
associated with the new inspection fees and permitting. Collectively, these additional revenues are only
expected to recover the costs associated with providing these enhanced services.
In FY 2009-10, approximately $1.1 million in reductions were included in the adopted budget for the General
Fund as a result of the economic downturn and declining revenues. In FY 2010-11, an additional $5.2 million
in reductions were implemented in the General Fund when compared to initial forecasts. Previous key
reductions included:
➢ Overtime reduced by 1/3 (10% for PD) - $0.4 million.
➢ Technology Services transfer reduced by $0.3 million.
➢ Training and Travel Budget reduced - $0.3 million.
➢ Efficiency Team (E-Team) initiatives implemented - $0.5 million.
➢ Transfer to Gas Well Fund eliminated - $0.5 million.
➢ Transfer of KDB program to Solid Waste - $0.3 million.
➢ Pay increase eliminated - $0.6 million.
In addition, a personnel vacancy management program was implemented in the General Fund to save
approximately $1.45 million in FY 2010-11. Under this plan, as personnel turnover and attrition occur,
vacant positions are filled according to the organization's priority needs. By doing so, the City has the ability
to respond to service demands while continuing to properly manage resources.
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For FY 2011-12, virtually all of the prior year reductions indentified above will be maintained. The vacancy
management program is also proposed again for the upcoming fiscal year, although the targeted savings is
slightly reduced to $896,126, or the equivalent of roughly 14 full-time positions.
In addition, over the coming fiscal year, the Efficiency Team (E-Team) approach will again be used to identify
cost savings and efficiency improvements across the organization. Since a number of cost reductions were
previously implemented, the savings associated with the second phase of this process is not expected to be as
significant as those previously identified. Rather, the primary intent of the second phase of this process will
be to achieve productivity improvements for the organization.
By maintaining the above mentioned reductions and efficiency improvements, enhanced programming in a
variety of areas is possible for FY 2011-12. These service enhancements, and efficiency improvements, are
detailed below.
The FY 2011-12 Budget recommends $1,096,516 in General Fund resources for
personnel. In addition, $1,351,837 (exclusive of street maintenance funding which
recommended to be provided from other funds to directly benefit operations of
breakout of funding sources and enhancements are detailed in the following sections.
Parks
new programming and
is discussed below) is
the General Fund. The
Funding for rights -of -way mowing in newly annexed areas ($19,000) and maintenance of the rail -trail
($41,000) is provided in the Parks and Recreation Department. In addition, the budget provides funding for
newly imposed rental fees by the Denton Independent School District (DISD) ($55,500) associated with the
use of gym facilities. A recent change by DISD now requires the City to pay these rental fees for services
customarily used by Parks and Recreation for after school programs.
Libraries
In the Library Department, funding is provided for downloadable electronic titles ($25,000). Automated
checkout and book return equipment ($243,787) is recommended from available capital improvement funds.
The automated equipment will allow patrons to have more autonomy in checking out library materials, while
enhancing the library staffs productivity by freeing them to assist other patrons.
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Traffic
New temporary traffic signals ($410,000) to be placed at the Teasley -Wheeler Ridge, Teasley-Montecito, and
Country Club -Hobson intersections will be funded through the CIP program in FY 2011-12. By doing so, the
City will be positioned to have the Texas Department of Transportation (TxDOT) pay for the additional costs
necessary to convert these locations to permanent signals when TxDOT makes planned improvements to the
roadways. Funding is also provided for a new traffic signal technician ($68,718) and a traffic signal/marking
technician ($52,952) in the General Fund to provide additional support for departmental operations. In
addition, $100,000 has been budgeted in FY 2011-12 to begin the implementation of various elements of the
Bike Plan once completed.
Planning
The City is currently in the process of evaluating proposals for an update of the comprehensive plan. While
the exact cost of the study is unknown at this time, the expense is estimated to be $800,000. Accordingly,
consultant costs related to the update of the comprehensive plan ($600,000) will be funded from Non -Airport
Gas Well Funds. An additional $200,000 for the comprehensive plan will be funded from the General Fund. An
existing position funded by and supporting community projects ($66,246) in conjunction with the
Community Development Block Grant (CDBG) is now also recommended to be funded from the General Fund.
This change is recommended due to declining CDBG resources and the desire to maintain program funding
for projects.
Police
General Fund increases to the Police Department include $30,744 for additional uniforms, overtime
($25,096) associated with the Selective Traffic Enforcement Program (STEP) due to decreased funding from
the state, and $86,648 in additional support for the Children's Advocacy Center (CAC). The CAC works in
conjunction with the Police Department in cases involving child abuse or neglect. The total FY 2011-12
funding for the CAC, with the above mentioned increase, will be $121,648. This additional funding will
increase the City of Denton's contribution to the level requested by CAC to cover benefits to residents of the
City of Denton. Another $40,000 for uniforms is programmed from police confiscation funds, bringing the
total increase for uniforms to $70,744.
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Fire
In Fire Operations, $115,500 is provided for personal protective equipment (PPE), self-contained breathing
apparatuses, and lifepak defibrillators. An additional $34,550 is provided in the Technology Services Fund for
the lease costs associated with mobile data communication (MDC) units.
Cable
An associate video producer ($46,599) and a part time photographer/editor ($12,170) will be budgeted in
the General Fund for the Cable Department. The cost for these positions will be offset by a transfer into the
General Fund from the Public Education Government (PEG) Fund in FY 2011-12.
Animal Control
A new animal control officer ($52,897) is funded for the Animal Control Department. Over the past seven
years, animal housing at the shelter has increased by 36%. In addition, calls for field service for animal
control have increased, with an average current response time of 50 minutes from call initiation to resolution.
This new position will provide more assistance to handle the volume both in the shelter and in the field.
Facilities Management
Additional funding for overtime ($18,946) and a licensed facilities trade technician ($79,500) are included in
the Budget. Last fiscal year, overtime was reduced as a cost -saving measure for General Fund Departments.
This has particularly impacted the Facilities Management Department, and this funding will more accurately
reflect the resources needed for assistance. Additionally, $23,500 in capital improvement funds are included
for the purchase of a vehicle for the new position.
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The FY 2011-12 Budget has also identified $283,676 in funding that can be used for a variety of City Council
initiatives. Staff has identified the following list of items that can be considered for funding by the City
Council:
➢ Additional Street Maintenance Funding
➢ Implementation of Various Elements of the Bike Plan
➢ Additional Traffic Signals
➢ Comprehensive Plan Update Contingency Funding
➢ DCTA Downtown Shuttle Operating Costs
➢ Neighborhood Improvement Incentives
The above list is not meant to be an all inclusive listing of possible initiatives. Rather, it is intended to be a
representation of the most common City Council and/or staff issues that have been discussed. As such, the
listing of possible projects can be expanded to include other items not identified. During the upcoming fiscal
year, these topics and the associated funding level will be discussed in more depth to determine the City
Council's funding priorities.
For planning purposes, the prior year five-year financial forecast projected an average 2% increase for
employees in all years of the forecast. However, due to the downturn in the economy last year, the City was
required to forgo the programmed merit increase in FY 2010-11. For FY 2011-12, an average 2% merit
increase is provided. Similarly, 2% average merit increases are planned for all years of the financial forecast.
For police and fire civil service personnel normally eligible step increases will also be implemented in FY
2011-12.
Below is a summary of compensation increases for non -civil service employees over the past three years:
2009-10 No Base Rate Increase Recommended (2% One -Time
Lump Sum
2010-11 No Increase Recommended
2011-12 2% Average Merit Based Increase
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Through meet and confer deliberations, City Management and Police and Fire employee associations agreed
to three-year agreements in 2009 that include provisions for compensation. Both agreements apply to civil
service employees only and include a similar pay philosophy. The goal of each compensation plan is to
achieve a pay structure that is equal to the market survey averages plus 5% in each rank compared to
Metroplex police and fire agencies. As part of the agreement, the increases for Police and Fire civil service
employees may be limited to an amount equal to the average compensation increases budgeted for civilian
employees. After reviewing appropriate recommended compensation market data and the availability of
financial resources, and in consideration of the above mentioned policy, a 2% increase in compensation is
provided for FY 2011-12.
Other agency contributions represent allocations for the City of Denton to outside organizations for specific
agreed upon purposes. The Human Services Committee received requests totaling $473,821 for FY 2011-12.
The Human Services Committee recommended total funding of $248,562 which is a 5% decrease from the FY
2010-11 funding level. This funding is split between support from the Community Development Block Grant
(CDBG) and the General Fund. Due to federal spending cuts to the CDBG program, less funding was available
to be distributed this fiscal year. In addition, a position in the Community Development Department is to no
longer utilize grant funds and will be transitioned into the General Fund.
The City benefits from a variety of federal, state and local grants. In addition, the City routinely provides
matching funds for various programs. A complete list of grants is provided in the Budget in the miscellaneous
funds section of the document. The total grant budget for FY 2011-12 is $7,074,219
The Capital Improvement Program (CIP) represents the City's five-year plan for infrastructure and equipment
funding. The CIP is reviewed each year to reflect changing priorities and to provide a framework for
identifying capital requirements, the impact of capital projects on operating budgets, and project
scheduling/coordination.
The General Government CIP includes non -utility projects such as streets, parks, and other general
government facilities that are typically funded through general obligation bonds or certificates of obligation.
Approximately every five -years, the City has appointed a citizen bond committee to make recommendations
to Denton residents on capital improvement needs.
The last bond program was approved by voters in 2005. As part of the street maintenance discussion with the
City Council, staff indicated that additional funds are necessary on an annual basis to reconstruct street
infrastructure in the community. Therefore, in accordance with our strategic objectives, a $20 million
"streets only" general obligation bond program is planned for FY 2012-13. The planning aspects of this
program will occur in the upcoming fiscal year, and with Council concurrence, voters are expected to be asked
to approve the program in November 2012. With voter approval, the city would issue approximately $4
million in debt each year from FY 2012-13 to FY 2016-17 to fund required capital improvements. In order to
fund these improvements with no increase in the tax rate, the issuance of debt for the Public Safety Training
Facility will be delayed until both capital and operating funding can be secured.
Additionally, a $40-$50 million voter approved general obligation bond program is also contemplated for FY
2015-16. The exact timing for this election will depend on a variety of economic factors. In the meantime, the
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City will continue to collect data from departments on possible projects in anticipation for the next bond
program planning process.
The Utility CIP includes projects for the City's enterprise funds, such as Electric, Water, Wastewater and
Drainage that are funded from non -tax revenue. The Utility CIP is designed to make sufficient investments in
infrastructure in order to provide reliable service to our customers. The CIP for Solid Waste is also included
and reflects the anticipated level of projects to be funded from certificates of obligation. The Public Utilities
Board (PUB) is responsible for developing a recommendation of the Utility CIP to be presented to the City
Council for approval.
UTILITIES
The Electric, Water, Wastewater and Solid Waste budgets were recommended for approval by the Public
Utilities Board on June 27th. While various economic factors have improved key revenue streams in the
General Fund, various challenges remain for each of the utility funds. In particular, customer growth and
usage continues to lag behind earlier forecasts. The detailed recommendations for these funds are outlined
below.
UTILITY RESERVE LEVEL
The Utility Departments and the Public Utilities Board have developed financial strategies and objectives to
achieve and maintain reserve fund balances that provide adequate working capital and rate stabilization
reserve levels. These reserve fund targets are based in large part on the Government Finance Officers
Association (GFOA) best practices for enterprise funds adopted in February, 2011. The working capital target
for each utility is 30 days (8%) of average budgeted expenditures. This reserve fund balance should provide
sufficient resources to address a short term unforeseen revenue loss or an increase in expenses.
The rate stabilization reserve targets vary and are based on the unique operational characteristics of each
utility. Factors that affect the target rate stabilization reserve levels include revenue stability, expense
volatility, age of infrastructure, debt levels, and management plans for use of reserve funds.
The working capital and rate stabilization reserve fund balance targets are as follows (presented as a
percentage of expenses):
The operating budgets, capital improvement plans and rate increases projected in the utilities five-year
financial plans have been developed to support these targeted reserve fund balances and are addressed
below.
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AGING INFRASTRUCTURE
Another major utility financial strategy addresses the issue of aging infrastructure. Previously, significant
percentages of asset replacements were funded with debt. The new goal is to replace existing assets with
current revenue instead of debt, with the issuance of debt generally to be reserved for the addition of new
assets. This strategy reduces the reliance on debt issuance and maintains adequate debt coverage ratios for
the Electric, Water and Wastewater utilities.
The projected operating budgets, capital improvement plans and rates contained in the five-year financial
plan contemplate a phased in approach to revenue funded asset replacements and maintain debt coverage
ratios at bond covenant levels.
ELECTRIC FUND
The FY 2011-12 Electric Budget includes $142,027,668 in revenues and $140,391,103 in expenditures.
The FY 2011-12 Denton Municipal Electric (DME) Budget includes no base rate increases. The Energy Cost
Adjustment (ECA) rate will be adjusted as necessary based on changes in energy costs. For FY 2011-12, the
ECA rate is budgeted as 4.012 cents/kwh.
The FY 2011-12 DME Budget includes an increase of 2.0 new FTEs.
• 1.0 FTE is in Operations to oversee North American Electric Reliability Corporation (NERC)
compliance.
• 1.0 FTE in Administration is for additional analytical support.
The DME Budget includes a 3.5% ROI payment and a 5.0% franchise fee payment to the General Fund. The
ROI and franchise fee payments are calculated using an estimated annual average ECA of 3.00 cents/kwh,
which is the cap for both payments set by the City Council for FY 2011-12.
The Electric Fund CIP budget includes funding for the following major capital projects in FY 2012:
Transmission Lines: $10.4 million
Transmission Substations: $11.2 million
Feeder Extensions and Improvements: $ 6.4 million
New Residential and Commercial Service: $ 3.3 million
Remote Meter Reading $ 2.5 million
TOTAL: $33.8 million
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WATER FUND
The FY 2011-12 Water Fund Budget includes revenues of $38,649,737 and expenditures of $38,740,430.
$90,693 of rate stabilization reserves will be used to balance the budget. The following table illustrates
budgeted water sales for FY 2010-11 and projected sales for FY 2011-12.
A 9.5% rate increase for retail water customers is programmed. The primary reason for the rate increase is
related to lower projected rate and impact fee revenues associated with the continuing weak economy and
slower growth rates. The five-year financial forecast includes rate increases to support aging infrastructure,
maintenance and reserve fund goals. Wholesale rates will be updated per their respective agreements.
The Water Department Budget includes a decrease of 0.5 FTE. This includes the decrease of 1.0 FTE in
Customer Service and the addition of 0.5 FTE for a Water/Wastewater Coordinator part-time position.
The Water Fund CIP budget includes funding for the following major capital projects in FY 2012:
North South Water Main Phase 2: $ 6.7 million
Utility Line Relocations: $ 6.2 million
Robson Elevated Storage Tank: $ 4.6 million
TOTAL: $17.5 million
WASTEWATER FUND
The FY 2011-12 Wastewater Budget includes revenues of $25,105,047 and expenditures of $24,801,568.
Below is a table illustrating budgeted wastewater billed volumes in FY 2010-11 and projections for FY 2011-
12.
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An 11% rate increase is for retail wastewater customers. The Five -Year Financial Forecast includes rate
increases to support aging infrastructure, maintenance and reserve fund goals.
Four additional FTEs are included for FY 2011-12:
• 3.5 FTEs are included to address the regulatory compliance sewer overflow review (1 Engineering
Tech in Administration, 2 Field Service Workers in Collection, and 0.5 FTE for an Environmental
Monitoring Tech in Industrial Pretreatment).
• 0.5 FTE in Administration for a Water/Wastewater Coordinator part-time position.
The Wastewater Fund CIP budget includes funding for the following major capital projects:
Utility Line Relocations: $ 3.0 million
Pecan Creek Interceptor III & IV: $ 2.8 million
State School Interceptor II: $ 2.3 million
Regulatory compliance: $ 2.0 million
TOTAL: $10.1 million
SOLID WASTE FUND
The FY 2011-12 Solid Waste Budget includes $23,073,303 in revenues and expenditures of $22,904,336. The
chart below illustrates Solid Waste production.
The following monthly fee increases are recommended to the Solid Waste schedules:
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Seven additional personnel are included for FY 2011-12:
• 6 Residential Route Drivers for Curbside Recycling as the City internalizes this service beginning in
November 2012. These positions will be added in the last quarter of the fiscal year for training and
preparation for beginning the curbside recycling service.
• 1 FTE in Landfill for increased processing of Construction and Demolition recycling operations.
The Solid Waste Fund CIP budget includes funding for the following major capital projects in FY 2012:
Vehicle additions/replacements: $2.3 million
Landfill Expansion and Capital Costs: $2.0 million
TOTAL: $4.3 million
Below is a chart which depicts the rate increases discussed above and the monthly financial impact to an
average customer.
STREET IMPROVEMENT FUND
The Street Improvement Fund is a newly created fund for FY 2011-12. The purpose of the fund is to provide a
dedicated mechanism to account for street maintenance and improvement activities. The Street
Improvement Fund receives revenue from a portion of franchise fees previously accounted for in the General
Fund. Fees associated with streets cuts will also be recorded in the Street Improvement Fund in FY 2011-12.
Interest cost savings associated with issuing Certificates of Obligation in lieu of Revenue Bonds are also to be
transferred to the Street Improvement Fund from the utility funds. Beginning in 2010, the City changed the
manner by which the utilities issue debt to fund capital improvements by selling General Obligation Bonds
instead of Revenue Bonds. Using the AA credit rating of the General Obligation Bonds, rather than the AA -
credit rating of the Revenue Bonds, the City was able to lower the interest costs to the Utility funds. As such,
this budget proposes to transfer $156,775 in interest cost savings from the utility funds to the Street
Improvement Fund in FY 2011-12.
For FY 2011-12, revenues and expenditures are to be $6,145,193. This level of expenditures represents all
street operations that were previously recorded in the General Fund. Of this amount, approximately $3.5
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million in funding is dedicated to street maintenance activities and this represents an increase of $743,211
compared with FY 2010-11 funding.
The chart below depicts the recommended increases in street maintenance funding over the next five fiscal
years.
** Includes 100% of the growth in franchise fees compared to the FY 2010-11 Budget in FY 2011-12 and
subsequent years.
DOWNTOWN TAX INCREMENT FINANCING FUND
The Downtown Tax Increment Fund (TIF) is a newly created fund for FY 2011-12. The fund accounts for the
tax revenues that are collected above the FY 2010-11 levels in the downtown area. For FY 2011-12, revenues
of $15,781 are included. No expenditures have been identified by the TIF board at this time.
TOURIST AND CONVENTION FUND
The Tourist and Convention Fund records the receipt and distribution of the City's Hotel Occupancy Tax,
which is levied at 7% of room rental rates. The City Council Hotel Occupancy Tax Committee is responsible
for determining a recommendation on the allocation of funds annually. The Committee has recommended
allocations for FY 2011-12 based on the most recent hotel occupancy tax forecast. The recommendation for
funding is included in the Budget and had been adopted by the City Council. Additionally, the Committee has
proposed that future expenditure levels not be increased significantly beyond FY 2010-11 levels. The goal of
this approach is to build fund balance reserves equivalent to approximately $1 million and develop the
capacity of the fund to support costs associated with a Convention Center in the future.
RISK RETENTION FUND
The Risk Retention Fund is established to record the activities of providing insurance coverage and self -
funded activities for City operations including vehicle, property, general liability and workers compensation
claims. Due to an increase in claims and employee assistance with claims research, an additional benefits
leave coordinator position will be added to the department. A new computer software program to track risk
management claims and a drug disposal kiosk will also be included for FY 2011-12.
HEALTH INSURANCE FUND
When the City switched to a self -funded health insurance plan in 2008, long-term savings were projected for
the Health Insurance Fund. While changing to a self -funded program has provided considerable savings as
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expected, the rising cost of health benefits continues to be a concern. One method for improving control over
claims costs is to provide an independent clinic that caters only to employees and dependents on the City's
health insurance plan. The City is planning to open a health clinic in FY 2011-12, providing routine care and
medical assistance to this select population. Other cities who have launched a private clinic have seen success
in terms of financial savings and increased wellness for employees. The City will monitor the usage and
return on investment from the clinic once it becomes operational in late 2011.
No increase in premiums for employees is proposed, but a 6% increase in City contributions is necessary.
MATERIALS MANAGEMENT FUND
The Materials Management Fund is comprised of purchasing and warehouse operations. Materials
Management is an internal service fund responsible for procuring goods and services for City departments,
which is regulated by local, state and federal law. The department is also responsible for the warehousing of
materials and supplies necessary for City departments to serve the community. The department recently
completed an efficiency and effectiveness review of its operations. As a result, processes have been evaluated
and adjusted from the recommendations of the review. In addition, a re -organization of duties has better
aligned work responsibilities in the Warehouse and Purchasing divisions. Accordingly, 1.5 vacant positions
have been eliminated in the Materials Management Fund for FY 2011-12.
FLEET MANAGEMENT FUND
The Fleet Management Fund reflects the costs for providing vehicle maintenance and equipment -related
support services to City departments. This internal service fund is comprised of four functional areas,
including vehicle maintenance, fuel purchasing, vehicle parts contract and motor pool administration. The FY
2011-12 Budget includes funding for a new heavy equipment technician. Additionally, 9 new FTEs and $1.6
million have been included in the FY 2011-12 Budget as a result of negotiations with the Denton County
Transportation Authority (DCTA) regarding a shared fleet maintenance agreement. While still preliminary,
and subject to DCTA approval, these figures provide the foundation for a partnership in the future. Once
negotiations progress, the City Council will be briefed in detail on this issue. Any proposed changes to the
preliminary figures will be discussed with the City Council at that time.
TECHNOLOGY SERVICES FUND
The Technology Services Fund reflects the costs for providing technology support services to the various City
departments. This internal service fund is comprised of seven separate functional areas, including
administration, telecommunications, geographic information systems, application development, user support,
public safety support, reprographics, and regulatory compliance.
A major cost driver for the Technology Services Fund is the cost for the maintenance and replacement of
personal computers (PC's). A more cost-effective method for replacing PC's is the use of a Pano. A Pano is a
virtual desktop device that links into a network, and does not require the purchase of a PC. As the lease on the
PC's expires, the City will transition to the use of Panos for the majority of users. The purchase of the Pano
infrastructure will be $273,951. Additionally, $52,775 has been included for the purchase of an air
conditioning system for technology equipment, and $89,005 has been included for a public safety modem
upgrade. These items are being purchased with available fund balance.
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RECREATION FUND
The Recreation Fund includes fee -based recreation programs and activities that are self-supporting. Fees that
are charged recover the costs associated with the programs they support. Funding is included for equipment
replacement and the conversion of one part time recreation coordinator to a full-time benefitted position.
POLICE CONFISCATION FUND
The Police Confiscation Fund was established to record the receipt of confiscated contraband and the
expenditures funded by that revenue as approved by the courts. Expenditures in this fund include resources
for ammunition and uniforms.
TRAFFIC SAFETY FUND
The Traffic Safety Fund is comprised of revenues and expenditures associated with the red light enforcement
cameras. The City operated red light enforcement cameras at various intersections across the City. The fine
revenue derived from violations has been earmarked for public safety and new traffic safety enhancements.
AIRPORT FUND
The Airport Fund was first established in FY 2010-11 and is a self-sustaining enterprise. The fund is
comprised of both operating expenses for the Airport and Airport Gas Well revenues. New expenditures for
the Airport Fund include a grant match for the Routine Airport Maintenance Program (RAMP), the purchase
of a utility tractor, the first phase of a road maintenance program, and a marketing plan for the Airport.
SPECIAL REVENUE FUNDS
The Tree Mitigation Fund is used to purchase, plant and maintain trees on public property. For contingency
purposes, $50,000 is programmed into this fund for FY 2011-12.
The Public Education Government (PEG) Fund provides for the acquisition of production equipment, capital
and other lawful PEG purposes. PEG fees are remitted to the city on a quarterly basis. The FY 2011-12
Budget reflects the transfer of 1.5 FTEs to the General Fund and the transfer of $84,175 of remaining Charter
Grant funds. It also includes $50,000 for contributions to the other PEG channels from UNT, TWU, Denton ISD
and Public Access.
The McKenna Trust Fund is used to account for interest received from the George McKenna Trust, which was
established in 1958 and currently is managed by JP Morgan Chase Bank. One half of the net income from this
trust is distributed to Cook Children's Hospital in Fort Worth and one half of the net income is distributed to
the City of Denton for use only in maintaining, developing, preserving, and improving the George McKenna
Park in the City. A new park pavilion, originally scheduled for construction in FY 2010-11, has been delayed
to this fiscal year.
Periodically the City receives donations from the community for special purposes. The Miscellaneous Special
Revenue Fund consists of separate donation collections for the police department, fire department and
animal control. Revenue and expenses for these funds will be represented individually for budgeting
purposes.
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The Parks Land Dedication and Development Trust Funds are funds received from developers which provide
for neighborhood parks and projects within 1/2 to 1 mile radius of the development or platting. Because of the
specific use of these funds, projects planned for next fiscal year are concentrated in neighborhood park areas
in the community. The Park Land Dedication funds will be used on Owsley Park, Milam Park, Carl Young Park
and Mack Park. The Park Development Trust funds include neighborhood park development at Owsley Park,
McKamy-Evers Park, and North Pointe Park.
GAS WELL FUNDS
The City has two gas well funds: Parks Gas Well Fund, and Non -Airport Gas Well Fund.
The City currently has several producing gas wells located on City owned property and throughout the
community. Because gas well revenue is considered a short-term resource, the expenditures programmed
from these funds for FY 2011-12 will be used to fund one-time needs. These expenditures are consistent with
a City Council established policy that royalty, pooling and lease revenue from gas wells not be used to fund
on -going operational expenses.
The Non -Airport Gas Fund includes $600,000 to fund the comprehensive plan update discussed previously.
The Parks Gas Well Fund will use $350,000 for various enhancements. Specifically, the budget includes
$15,000 for bleachers at North Lakes Park; $90,000 to purchase property at Mack and Milam Park; $10,000
for scoreboards at Mack Park; $15,000 for shade coverings at Water Works Park; $95,000 for adult soccer
field construction; $15,000 for continuous river pump at Water Works Park; $60,000 for irrigation at Evers
Park baseball fields; and $50,000 for phase I irrigation at Quaker Town Park.
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DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
General Fund
$ 87,026,943 $
90,016,715 $
90,162,217 $
88,462,750
General Debt Service Fund
18,942,346
31,671,393
31,226,285
39,575,035
Electric Fund
119,358,621
147,469,327
128,336,075
142,027,668
Water Fund
39,635,610
38,952,688
36,269,028
38,740,430
Wastewater Fund
22,201,726
25,071,396
23,411,715
25,105,047
Solid Waste Fund
18,708,315
21,128,866
20,904,248
23,073,303
Airport Fund C'l
4,679,350
3,769,658
2,820,316
2,170,000
Technology Services Fund
7,180,097
6,806,317
6,757,593
8,025,502
Materials Management Fund
6,638,509
11,218,474
8,748,781
6,102,754
Fleet Management Fund
8,481,922
10,122,835
8,812,944
13,277,347
Risk Retention Fund
2,733,860
2,890,724
2,839,520
2,731,038
Health Insurance Fund
19,638,444
17,958,217
17,055,382
18,524,862
Street Improvement Fund
-
-
-
7,066,972
Recreation Fund
1,243,666
1,623,499
1,623,499
1,605,351
Tourist& Convention Fund
1,302,617
1,314,246
1,432,454
1,461,103
Police Confiscation Fund
106,382
193,000
157,256
216,748
Traffic Safety Fund
376,063
385,000
382,000
385,000
Non -Airport Gas Well Fund
1,805,046
392,900
392,900
1,600,000
Parks Gas Well Fund
1,639,036
365,800
315,930
350,000
Miscellaneous Fundsc'�
904,495
1,403,546
1,110,700
968,049
TOTAL OPERATING RESOURCES
$ 362,603,048 $
412,754,601 $
382,758,843 $
421,468,959
Grant Program
4,919,125
11,297,317
6,491,889
7,074,219
Capital Improvements Program
51,923,305
178,323,947
47,418,936
162,714,356
TOTAL RESOURCES
$ 419,445,478 $
602,375,865 $
436,669,668 $
591,257,534
General Fund
$ 87,026,943 $
90,016,715 $
88,554,789 $
88,462,750
General Debt Service Fund
18,002,099
31,283,177
31,149,833
39,075,952
Electric Fund
115,764,413
144,397,734
123,135,453
140,391,103
Water Fund
39,635,610
38,952,688
35,826,925
38,740,430
Wastewater Fund
22,201,726
25,071,396
23,411,715
24,801,568
Solid Waste Fund
18,708,315
21,128,866
20,615,371
22,904,336
Airport Fund C'l
2,985,269
3,600,657
1,019,087
1,669,896
Technology Services Fund
5,588,508
6,806,317
6,757,593
8,025,502
Materials Management Fund
6,353,456
11,218,474
8,665,622
6,102,754
Fleet Management Fund
8,481,922
10,039,246
8,723,156
13,269,934
Risk Retention Fund
2,058,396
2,581,617
2,535,485
2,731,038
Health Insurance Fund
17,045,685
17,958,217
17,616,537
18,524,862
Street Improvement Fund
-
-
-
6,145,193
Recreation Fund
1,099,253
1,623,499
1,623,499
1,605,351
Tourist & Convention Fund
1,125,801
1,314,246
1,314,246
1,315,360
Police Confiscation Fund
92,904
193,000
137,084
207,000
Traffic Safety Fund
376,063
377,640
371,000
377,000
Non -Airport Gas Wells Fund
1,805,046
392,900
392,900
1,600,000
Parks Gas Well Fund
1,350,000
350,000
297,000
350,000
Miscellaneous Fundsc'�
774,731
1,401,046
762,922
939,605
TOTAL OPERATING EXPENDITURES
$ 350,476,139 $
408,707,435 $
372,910,217 $
417,239,634
Grant Program
4,919,125
11,297,317
6,491,889
7,074,219
Capital Improvements Program
51,923,305
178,323,947
47,418,936
162,714,356
TOTAL EXPENDITURES
$ 407,318,569 $
598,328,699 $
426,821,042 $
587,028,209
Cu The Airport Fund, formally known as the Airport Gas Well Fund, includes the budget for operations beginning in FY 2010-11.
C'�Miscellaneous Funds include the Tree Mitigation Fund, Public Education Government Fund, McKenna Trust Fund, Downtown
Tax Increment Financing Fund, Miscellaneous Special Revenue Funds, Park Land Dedication Trust Fund, and Park Development
Trust Fund.
51
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
BEGINNING BALANCE
REVENUES
Ad Valorem Taxes
Sales Tax
Franchise Agreements
Other Taxes
Service Fees
Fines and Fees
Licenses and Permits
Return on Investment
Payment in Lieu of Taxes
Utilities Operating
Miscellaneous
Subtotal Revenues
Transfers from other funds
TOTAL REVENUES
TOTAL RESOURCES
APPROPRIATIONS
Personal Services
Purchased Power
Material and Supplies
Maintenance and Repair
Insurance
Miscellaneous
Operations
Fixed Assets
Return on Investment
Franchise Fees
Debt Service
Inventory Purchases
Tourist and Convention
Electric
Subtotal Appropriations
Transfers to otherfunds
Governmental Fund Types
General Fund
Special Revenue Funds
General Debt Service Fund
2009-10 2010-11
2011-12
2009-10 2010-11
2011-12
2009-10 2010-11
2011-12
Actual Estimate
Adopted
Actual Estimate
Adopted
Actual Estimate
Adopted
$ 22,794,955 $ 21,526,779 $
23,134,207
$ 10,860,311 $ 9,494,727 $
9,202,824
$ 2,414,288 $ 3,354,535 $
3,430,987
$ 29,194,254 $
30,296,000 $
31,002,840 $
20,484,954
22,796,204
23,446,578
12,179,013
13,173,640
7,800,883
370,551
365,160
297,464
5,989,347
5,865,212
5,842,393
4,378,062
4,379,066
4,502,886
1,198,552
1,305,700
1,390,126
5,278,980
5,684,022
5,996,220
1,485,677
1,468,657
1,542,053
$ - $ 15,871 $ 14,132,172 $ 13,849,772 $ 14,166,809
5,673,238 - - -
1,302,617 1,432,454 1,461,103 - - -
1,421,762 1,884,347 2,199,527 - - -
374,556 382,000 385,000 - - -
87,188 90,000 45,000 - - -
830,076 817,947 798,257 4,810,174 17,376,513 25,408,226
$ 80,559,390 $ 85,333,661 $ 81,821,443 $ 4,016,199 $ 4,606,748 $ 10,577,996 $ 18,942,346 $ 31,226,285 $ 39,575,035
$ 5,199,377 $ 4,828,556 $ 5,051,412 $ 1,242,016 $ - $ 921,779 $ - $ $
$ 85,758,767 $ 90,162,217 $ 86,872,855 $ 5,258,215 $ 4,606,748 $ 11,499,775 $ 18,942,346 $ 31,226,285 $ 39,575,035
$ 108,553,722 $ 111,688,996 $ 110,007,062 $ 16,118,526 $ 14,101,475 $ 20,702,599 $ 21,356,634 $ 34,580,820 $ 43,006,022
$ 64,412,070 $
64,062,756 $
64,702,421 $
316,645 $
590,610 $
2,405,322 $
2,016,588
2,036,464
1,855,499
467,640
436,578
584,825
3,725,612
5,109,775
2,282,517
46,061
60,362
3,773,629
1,027,319
1,282,626
1,017,202
13,311
16,091
56,318
525,659
486,453
904,930
-
348,953
4,550
9,758,117
11,069,814
11,301,849
705,595
890,129
1,926,717
691,879
584,423
692,953
633,276
690,000
545,000
18,002,099 31,149,833 39,075,952
1,125,801 1,314,246 1,315,360
$ 82,157,244 $ 84,632,311 $ 82,757,371 $ 3,308,329 $ 4,346,969 $ 10,611,721 $ 18,002,099 $ 31,149,833 $ 39,075,952
$ 4,869,699 $ 3,922,478 $ 5,705,379 $ 3,315,470 $ 551,682 $ 1,927,788 $ - $ $
TOTAL APPROPRIATIONS $ 87,026,943 $ 88,554,789 $ 88,462,750 $ 6,623,799 $ 4,898,651 $ 12,539,509 $ 18,002,099 $ 31,149,833 $ 39,075,952
GROSS ENDING FUND BALANCE $ 21,526,779 $ 23,134,207 $ 21,544,312 $ 9,494,727 $ 9,202,824 $ 8,163,090 $ 3,354,535 $ 3,430,987 $ 3,930,070
52
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Proprietary Funds
Internal Service Funds
Enterprise Funds
2009-10 2010-11
2011-12 2009-10
2010-11
2011-12 TOTAL ALL FUNDS
Actual Estimate
Adopted Actual
Estimate
Adopted FY 2011-12 ADOPTED
$ 6,657,730 $ 9,789,187 $
9,573,643 $ 101,500,246
$ 98,396,607
$ 106,123,903 $ 151,465,564 BEGINNING BALANCE
184,798,211 198,424,882 219,210,653
34,156,195 37,293,228 40,372,981
REVENUES
$ 45,185,520 Ad Valorem Taxes
23,446,578 Sales Tax
13,474,121 Franchise Agreements
1,758,567 Other Taxes
8,041,920 Service Fees
4,887,886 Fines and Fees
1,435,126 Licenses and Permits
5,996,220 Return on Investment
- Payment in Lieu of Taxes
219,210,653 Utilities Operating
68,121,517 Miscellaneous
$ 34,156,195 $ 37,293,228 $ 40,372,981 $ 184,798,211 $ 198,424,882 $ 219,210,653 $ 391,558,108 Subtotal Revenues
$ 9,832,082 $ 6,789,621 $ 7,673,913 $ 11,393,483 $ 13,310,965 $ 11,815,102 $ 25,462,206 Transfersfrom otherfunds
$ 43,988,277 $ 44,082,849 $ 48,046,894 $ 196,191,694 $ 211,735,847 $ 231,025,755 $ 417,020,314 TOTALREVENUES
$ 50,646,007 $ 53,872,036 $ 57,620,537 $ 297,691,940 $ 310,132,454 $ 337,149,658 $ 568,485,878 TOTALRESOURCES
$ 6,378,822 $
6,370,469 $
6,466,592
$ 21,926,018 $
22,984,513 $
24,728,434 $
-
-
-
$ 1,997,576
2,135,457
2,347,300
443,323
532,529
620,186
$ 1,909,257
2,420,201
2,783,442
1,444,830
2,031,704
2,973,061
$ 1,957,019
2,662,589
2,833,655
17,312,778
17,789,990
19,853,960
$ 429,586
457,995
464,167
62,975
223,068
1,473,000
$ 184,080
187,383
191,144
4,917,552
4,033,107
5,002,921
$ 9,516,589
9,759,232
11,798,008
37,492
445,433
821,215
$ 105,087
161,300
385,700
-
-
-
$ 1,373,091
1,537,834
1,730,420
-
-
-
$ 2,863,594
3,288,315
3,640,817
1,010,819
1,000,020
889,409
$ 22,351,997
22,795,122
23,797,527
7,854,637
11,515,817
9,905,390
$ -
-
-
-
-
-
$ 115,764,413
123,135,453
140,391,103
APPROPRIATIONS
98,302,769 Personal Services
2,347,300 Purchased Power
5,843,952 Material and Supplies
11,862,862 Maintenance and Repair
21,391,647 Insurance
2,573,624 Miscellaneous
30,029,495 Operations
2,444,868 Fixed Assets
1,730,420 Return on Investment
3,640,817 Franchise Fees
63,762,888 Debt Service
9,905,390 Inventory Purchases
1,315,360 Tourist and Convention
140,391,103 Electric
$ 39,463,228 $ 43,942,137 $ 48,005,734 $ 180,378,307 $ 191,525,394 $ 215,091,717 $ 395,542,495 Subtotal Appropriations
$ 1,393,592 $ 356,256 $ 648,356 $ 18,917,026 $ 12,483,157 $ 13,415,616 $ 21,697,139 Transfers to otherfunds
$ 40,856,820 $ 44,298,393 $ 48,654,090 $ 199,295,333 $ 204,008,551 $ 228,507,333 $ 417,239,634 TOTAL APPROPRIATIONS
$ 9,789,187 $ 9,573,643 $ 8,966,447 $ 98,396,607 $ 106,123,903 $ 108,642,325 $ 151,246,244 GROSS ENDING FUND BALANCE
53
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
$ 64,702,421 $
$ - $
10,526,963 $
6,526,499 $
7,315,794 $
359,178
Purchased Power
-
84,405,872
1,527,300
820,000
Materials & Supplies
1,855,499
-
1,646,106
856,286
272,150
8,900
Maintenance & Repair
2,282,517
1,214,507
1,266,124
273,527
79,497
Insurance
1,017,202
-
197,382
102,253
146,658
17,874
Miscellaneous
904,930
23,371,237
94,435
43,944
51265
1,500
Operations
11,301,849
22,302,358
2,518,593
2,040,350
6,528,230
710,835
Fixed Assets
692,953
10,000
71,500
304,200
Return on Investment
-
4,245,968
1,043,772
686,648
-
-
Franchise Fees;
6,065,668
1,480,717
980,925
1,124,323
54,852
Debt Service
39,075,952 -
12,371,898
6,677,171
4,529,003
219,455
Inventory Purchases
-
-
-
-
-
Transfers
5,705,379
6,108,757
4,729,868
2,359,186
217,805
TOT
12.7S4 S
3=17SAS21 ' 1
. 1 1
: 1 .:
' 14
* Other Funds include the Police Confiscation Fund, the Tourist & Convention Fund, the Traffic Safety Fund, the Non -Airport Gas Well Fund,
the Parks Gas Well Fund, the Tree Mitigation Fund, the PEG Fund, the McKenna Trust Fund, the Miscellaneous
Special Revenue Fund, the Park Development Fund, the Receation Fund, and the Park Land Dedication Fund.
54
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
$ 2,688,014 $
940,054 $
2,295,344 $
543,180 $ $
1,825,754 $
579,568 $
98,302,769
-
86,753,172
377,776
21,063
204,047
17,300
65,550
519,275
5,843,952
2,241,307
16,652
545,000 >,
170,102
3,613,230
160,399
11,862,862
21,268
18,106
83,652
1,206,072 18,524,862
37,163
19,155
21,391,647
1,000
1,250,000
222,000 -
4,550
-
25,944,861
1,154,156
94,225
3,337,112
417,428
516,770
2,725,307
53,647,213
681,215
-
140,000 >,
545,000
; 2,444,868
-
-
-
5,976,388
9,706,485
582,159
48,692
258,558
63,762,888
4,895,140
5,010,250
-
9,905,390
279,607
67,822
145,971
154,956
82,176
1,845,612
21,697,139
55
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
General Fund $
21,526,779 $
90,162,217 $
88,554,789
General Debt Service Fund
3,354,535
31,226,285
31,149,833
Enterprise Funds
Electric Fund
76,012,916
128,336,075
123,135,453
Water Fund (2)
7,884,227
36,269,028
35,826,925
Wastewater Fund (2)
7,511,168
23,406,180
23,411,715
Solid Waste Fund (3)
2,563,612
20,904,248
20,615,371
Airport Fund
4,424,684
2,820,316
1,019,087
Enterprise Funds Subtotal
98,396,607
211,735,847
204,008,551
Internal Service Funds
Technology Services Fund
870,488
6,626,222
6,757,593
Materials Management Fund
1,329,175
8,748,781
8,665,622
Fleet Management Fund
175,463
8,812,944
8,723,156
Risk Retention Fund
3,186,502
2,839,520
2,535,485
Health Insurance Fund
4,227,559
17,055,382
17,616,537
Internal Service Funds Subtotal
9,789,187
44,082,849
44,298,393
Street Improvement Fund
Recreation Fund
632,785
1,383,547
1,623,499
Tourist & Convention Fund
275,075
1,432,454
1,314,246
Police Confiscation Fund
233,722
157,256
137,084
Traffic Safety Fund
285,898
382,000
371,000
Non -Airport Gas Wells Fund
2,003,093
13,000
392,900
Parks Gas Wells Fund
339,375
315,930
297,000
Tree Mitigation Fund
721,892
95,500
8,200
Public Education Government Fund
384,977
254,000
209,722
McKenna Trust
41,058
2,800
-
Downtown Tax Increment Financing Fund
-
-
-
Misc. Special Revenue Fund
40,949
23,600
30,000
Park Development Fund
3,397,056
183,261
365,000
Park Land Dedication Fund
1,138,847
363,400
150,000
Special Revenue Funds Subtotal
9,494,727
4,606,748
4,898,651
TOTAL $
142,561,835 $
381,813,946 $
372,910,217
(1) Appropriable fund balance reflects working capital available for appropriation.
(2) Excludes Development Plan Line reserves ($1,000,000) and Impact Fee reserves for Water ($2,465,582) and Wastewater ($1,707,325).
(3) Excludes Closure/Post Closure reserves ($5,385,000).
56
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
$ 23,134,207 $
86,872,855 $
88,462,750 $
21,544,312
3,430,987
39,575,035
39,075,952
3,930,070
81,213,538
142,027,668
140,391,103
82,850,103
8,326,330
38,649,737
38,740,430
8,235,637
7,505,633
25,105,047
24,801,568
7,809,112
2,852,489
23,073,303
22,904,336
3,021,456
6,225,913
2,170,000
1,669,896
6,726,017
106,123,903
231,025,755
228,507,333
108,642,325
739,117
7,867,453
8,025,502
581,068
1,412,334
5,940,678
6,102,754
1,250,258
265,251
13,277,347
13,269,934
272,664
3,490,537
2,532,714
2,731,038
3,292,213
3,666,404
18,428,702
18,524,862
3,570,244
9,573,643
48,046,894
48,654,090
8,966,447
-
7,066,972
6,145,193
921,779
392,833
1,457,661
1,605,351
245,143
393,283
1,461,103
1,315,360
539,026
253,894
216,748
207,000
263,642
296,898
385,000
377,000
304,898
1,623,193
13,500
1,600,000
36,693
358,305
312,500
350,000
320,805
809,192
50,500
50,000
809,692
429,255
285,000
272,927
441,328
43,858
2,820
46,678
-
-
15,871
-
15,871
34,549
24,600
25,000
34,149
3,215,317
168,000
215,000
3,168,317
1,352,247
39,500
330,000
1,061,747
9,202,824
11,499,775
12,539,509
8,163,090
$ 151,465,564 $
417,020,314 $
417,239,634 $
151,246,244
57
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Neighborhood Services
Public Safety
Transportation
Administrative & Community Services
TOTAL GENERAL FUND
Electric Fund
Water Fund
Wastewater Fund
Solid Waste Fund
Airport Fund
Street Improvement Fund
Technology Services Fund
Materials Management Fund
Fleet Management Fund
Risk Retention Fund
Recreation Fund
PEG Fund *
Community Development Block Grant Prog.
TOTAL OTHER FUNDS
TOTAL ALL FUNDS
226.81
227.81
227.81
228.81
405.98
411.98
406.98
407.98
43.00
39.00
39.00
14.00
86.38
85.50
85.50
88.00
762.17 764.29 759.29 738.79
129.50
129.50
129.50
131.50
158.00
158.50
157.50
158.00
88.37
88.37
88.37
92.37
93.50
98.50
98.50
105.50
-
5.00
5.00
5.00
-
-
-
27.00
25.00
26.00
27.00
27.00
13.50
13.50
13.50
12.00
21.00
21.00
21.00
31.00
5.00
5.00
5.00
6.00
21.77
24.27
24.27
24.27
1.50
1.50
1.50
-
6.00
6.00
6.00
5.00
563.14
577.14
577.14
624.64
1,325.31
1,341.43
1,336.43
1,363.43
* FTEs were not previously reported in the position summary.
58
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
City of Denton Overall Tax Collections
Assessed Valuation for 2010
Gain or Loss in Value
Loss of TIF Value
Net Assessed Valuation for 2011
Tax Rate Per $100 Valuation
Estimated Collections
TOTALREVENUE
TAX RATE PER $100
$ 6,230,117,958
182,257,046
(2,300,954)
$ 6,410,074,050
x 0.68975
$ 44,213,486
x 100.00%
$ 44,213,486
General Fund $ 0.47088 $
0.47088 $
30,183,756
68.27%
General Debt Service Fund 0.21887
0.21887
14,029,730
31.73%
TOTAL $ 0.68975 $
0.68975 $
44,213,486
100.00%
59
DENTON SERVICE
Whatever *It * Takes!
CITY OF DENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
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DENTON SERVICE
Whatever *It * Takes!
CITY OF DENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
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61
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
62
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
63
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
64
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
65
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
66
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Ad Valorem Taxes
$ 29,194,254 $
30,093,400 $
30,296,000 $
31,002,840
Sales Tax
20,484,954
21,620,659
22,796,204
23,446,578
Franchise Agreements
12,179,013
12,839,642
13,173,640
7,800,883
Total Other Taxes
370,551
365,160
365,160
297,464
Service Fees
5,989,347
5,960,382
5,865,212
5,842,393
Fines and Fees
4,378,062
4,722,868
4,379,066
4,502,886
Licenses and Permits
1,198,552
1,409,830
1,305,700
1,390,126
Miscellaneous Revenues
1,485,677
11166,611
1,468,657
1,542,053
Transfers
10,478,357
10,606,930
10,512,578
11,047,632
TOTAL REVENUES
$ 85,758,767 $
88,785,482 $
90,162,217 $
86,872,855
Use of Reserves
1,268,176
1,231,233
-
1,589,895
TOTAL RESOURCES
$ 87,026,943 $
90,016,715 $
90,162,217 $
88,462,750
Personal Services
$ 64,412,070 $
64,598,532 $
64,062,756 $
64,702,421
Materials & Supplies
2,016,588
21036,464
2,036,464
1,855,499
Maintenance & Repairs
3,725,612
5,109,775
5,109,775
2,282,517
Insurance
1,027,319
1,282,626
1,282,626
1,017,202
Miscellaneous
525,659
436,453
486,453
904,930
Operations
9,758,117
12,067,988
11,069,814
11,301,849
Transfers
4,869,699
3,980,454
3,922,478
5,705,379
Fixed Assets
691,879
504,423
584,423
692,953
TOTAL EXPENDITURES
$ 87,026,943 $
90,016,715 $
88,554,789 $
88,462,750
Neighborhood Services
226.81
227.81
227.81
228.81
Public Safety
405.98
411.98
406.98
407.98
Transporation
43.00
39.00
39.00
14.00
Adminstrative & Community Services
86.38
85.50
85.50
88.00
TOTAL PERSONNEL
762.17
764.29
759.29
738.79
67
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
■ Total Other Taxes
0.34%
Franchise Agre
8.82 %
Miscellai
1.02'
■ Insurance
1.15%
■ Maintenance & 1
2.58%
Materials & Sup
2.10%
Fines and Fees Licenses and
Service Fees var,,,;t�
■ F1Xpd ACCPYC
Miscellaneous Revenues
1.74%
Use of Reserves
1.80%
68
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
1. Ad Valorem Tax
The 2011-12 total certified appraised value for the City of Denton is $6,412,375,004 an increase of 2.93%
over the prior year's certified value. The ad valorem tax rate remains the same as the prior year. The
current adopted tax rate is $0.68975 per $100 of valuation.
2. Sales Tax
The second largest revenue source in the General Fund is sales tax receipts. The FY 2011-12 adopted
amount for sales tax is $23,446,578, which is 2.9% above the FY 2010-11 estimate of $22,796,204.
Because of the volatility of this resource, future years of the financial forecast assume a conservative 2%
growth rate for sales tax receipts.
3. Franchise Agreements
Revenue from franchise agreements is budgeted to decrease $5,038,759, which is a 39% decrease over
the 2010-11 budget. This decrease is due to the creation of a separate Street Improvement Fund. The
Street Improvement Fund is primarily funded from franchise fees previously allocated to the General
Fund.
4. Service Fees
Revenue from service -related fees is budgeted to decrease $117,989, or 1.98% below the prior year's
budget. One primary reason for the decrease is the removal of street cut reimbursement revenues. Street
cut reimbursements have been removed from service fees, and are no longer included, as the Street
Improvement Fund has been moved to its own Special Revenue Fund in FY 2011-12.
S. Fines and Fees
Overall, fines and fees are budgeted to decrease $219,982, 4.66% below the prior year's budget. The
decrease is related to a projected decline in activity for fines in the municipal court.
6. Licenses and Permits
Revenue from licenses and permits related to development is anticipated to decrease $19,704, a 1.4%
decrease over the prior year's budget. The decrease is attributed to decreased activity in the major
planning and development revenue categories, such as certificates of occupancy and building permits..
7. Miscellaneous Revenues
Miscellaneous revenue is budgeted to increase by $375,442, or 32.18% above the prior year's budget.
This increase is mainly due to the inclusion of sales of assets and surplus supplies.
8. Transfers
Overall, transfers to the General Fund are budgeted to increase by $440,702 over the prior year budget.
The primary reason for the increase is related to higher Return on Investment (ROI) transfers for each of
the city owned utilities. Due to an expectation of higher revenues in each utility, ROI transfers will exceed
the FY2010-11 budgeted level by $381,355. Additionally, several increases in cost of service transfers
contribute to the increase.
69
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Current Year Ad Valorem
Economic Development Agreements (1)
Delinquent Ad Valorem
Current Year - Penalties and Interest
Prior Year - Penalties and Interest
Rendition Penalties
Ad Valorem Taxes
Sales Tax
Sales Tax
Franchise
- Atmos Gas
Franchise
- Charter Communications
Franchise
- CoSery Electric
Franchise
- TXU Electric
Franchise
- CoSery Gas
Franchise
- Miscellaneous Cable
ROW - DISD
Fiber
Franchise
- Verizon
Franchise
- Telecommunications
Franchise
- DMU Electric (2)
Franchise
- DMU Water (2)
Franchise
- DMU Wastewater (2)
Franchise
- Solid Waste
Franchise
- Airport
Franchise Agreements
$ 28,509,227 $ 29,336,379 $ 29,500,000 $ 30,183,756
(93,895)
-
-
-
405,076
400,000
405,000
416,745
224,139
190,021
224,000
230,496
128,304
145,000
145,000
149,205
21,403
22,000
22,000
22,638
$ 29,194,254 $ 30,093,400 $ 30,296,000 $ 31,002,840
$ 20,484,954 $ 21,620,659 $ 22,796,204 $ 23,446,578
$ 20,484,954 $ 21,620,659 $ 22,796,204 $ 23,446,578
$ 1,094,384 $ 1,147,500 $ 1,277,500 $ 677,636
402,572
389,500
389,500
219,865
204,696
194,930
204,696
113,984
63,100
72,777
72,777
42,556
161,261
143,000
161,261
84,446
916,884
840,000
916,884
505,773
27,500
27,500
27,500
15,921
637,519
693,600
693,600
413,609
227,659
197,600
227,659
118,977
5,579,844
5,731,781
5,933,202
3,511,736
1,132,636
1,380,812
1,320,897
857,266
828,922
898,360
876,008
567,909
902,036
1,038,156
1,038,156
650,930
-
84,126
34,000
20,275
$ 12,179,013 $ 12,839,642 $ 13,173,640 $ 7,800,883
Mixed Beverage Tax $ 347,940 $ 340,680 $ 340,680 $ 272,494
Bingo Tax 22,611 24,480 24,480 24,970
Other Taxes $ 370,551 $ 365,160 $ 365,160 $ 297,464
The cost associated with these agreements is budgeted as an expense from FY 2010-11 forward.
(2) Denton Municipal Utilities.
70
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Community Building Rentals
$ 278,562 $
210,000 $
280,000 $
226,350
Ambulance Service Fees
2,478,958
2,600,000
2,500,000
2,575,000
Hazardous Materials Billing
1,668
1,500
1,900
1,900
Fire Inspections
170,890
175,000
175,000
178,500
Restaurant Inspections
197,174
200,000
200,000
206,000
Swimming Pool Inspections
24,140
35,000
35,000
35,700
Reinspection Fees
17,970
17,500
17,500
18,025
Electrical Inspections
35,585
37,000
37,000
38,110
Plumbing Inspections
96,768
110,000
110,000
111,100
Gas Well Inspections
-
198,952
-
204,921
Library Non -Resident Fees
33,542
42,000
42,000
42,420
Parks Identification Card Fees
23,500
25,000
25,000
25,500
Athletic Program Fees
68,521
69,400
69,400
71,482
Special Events - Parks
1,410
1,650
1,650
1,683
Natatorium Fees
318,031
328,760
328,760
335,335
Water Works Parks Fees
663,670
715,040
715,040
729,341
Charges to Bond Fund
200,225
240,000
161,182
232,836
Swimming Pool
39,430
41,400
50,000
50,000
Cemetery Fees
22,290
12,000
24,000
24,000
Airport Fees
505,730
-
-
-
Development Fees
214,816
178,000
310,000
310,000
External Development Review Fees
70,125
83,000
83,000
84,660
Sale of Documents
488
500
1,000
510
Plan Review Fees
208,173
265,000
320,000
272,950
Parking Meter Receipts
21,687
17,900
22,000
18,437
Development Postage
8,704
8,230
8,230
8,312
Traffic/Police Reports
36,917
37,200
37,200
37,944
Street Cut Reimbursements
248,884
309,000
309,000
-
Animal Carcass Pick -Ups
1,139
1,350
1,350
1,377
Interest Charge Past Due Balance
350
-
-
-
Service Fees
$ 5,989,347 $
5,960,382 $
5,865,212 $
5,842,393
71
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Warrant Fees
$ 257,802 $
275,000 $
275,000 $
284,625
Juvenile Case Manager Fees
130,241
130,000
130,000
132,600
Library Fines & Fees
183,054
184,000
184,000
189,520
Animal Pound Fees
188,514
165,000
190,000
194,169
Animal Services Fines
9,748
9,000
12,000
9,270
Auto Pound Fees
5,850
6,000
6,000
6,000
Mowing Recovery Fees
6,090
4,000
9,020
4,040
Police Escort & Guard Fees
16,130
21,600
21,600
22,248
Civil Fines
30,634
32,000
30,000
30,900
Arrest Fees
126,261
127,000
120,000
121,200
Inspection Fines & Fees
76,924
76,014
76,014
78,294
Fire Department Fines
4,501
5,179
3,500
3,570
School Crossing Fines
21,614
34,160
12,000
12,240
Denton Municipal Fines
1,667,067
1,793,715
1,720,000
1,771,600
UNT Police Fines
256,604
300,000
225,000
229,500
TWU Police Fines
26,381
35,000
27,000
27,540
Parking Fines
75,305
80,000
57,000
58,710
Uniform Traffic Fees
59,791
60,000
55,000
66,100
False Alarm Fees
29,622
38,000
50,932
38,760
Assignment Fees
1,500
-
-
-
Court Cost Service Fees
212,789
247,200
185,000
192,400
Court Administration Fees
991,640
1,100,000
990,000
1,029,600
Fines and Fees
$ 4,378,062 $
4,722,868 $
4,379,066 $
4,502,886
Food Handler Permits
$ 59,905 $
58,240 $
58,240 $
59,405
Zoning Permits
61,816
70,000
70,000
72,800
Moving Permits
826
1,000
1,000
1,010
Demolition Permits
8,645
9,000
9,000
9,180
Pool, Spa, Hot Tub Permits
13,625
12,500
12,500
12,875
Building Permits
810,777
900,000
900,000
825,000
Electrical & Plumbing Licenses
16,500
15,000
17,000
15,300
Curb Cut Permits
918
900
900
918
Mobile Home Park Licenses
11,410
11,410
11,410
11,410
Sign Permits
29,970
30,000
35,000
35,000
Fence Permits
19,740
22,000
22,000
22,440
Mechanical Permits
46,589
40,000
44,000
41,200
Certificate of Occupancy Fees
58,590
54,000
65,000
65,000
Variance Fees
450
750
750
773
Landscape Fees
1,700
2,000
2,000
2,060
Temporary Gas Permits
5,565
5,530
6,500
6,500
Gas Well Permits
-
151,000
15,000
155,530
Park Vendor Fees
14,998
18,000
19,000
24,180
Beer & Wine Permits
30,093
4,000
10,000
25,000
CPR Training
6,435
4,500
6,400
4,545
Licenses and Permits
$ 1,198,552 $
1,409,830 $
1,305,700 $
1,390,126
72
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Interest Income
County Vehicle Registration Fee
County Contribution - Ambulance Service
DISD Reimbursement - Water Park
DISD Contribution - School Resource Officer
State - Signal Reimbursement
Williams Square Parking Fees
Miscellaneous Revenues
Grant Revenues
Recovery of Prior -Year Expenditures
Mowing Administration Fees
Mowing Liens
Police Phone Commissions
Sale of Surplus Supplies and Fixed Assests
Miscellaneous Revenues
Return on Investment - Water
Return on Investment - Wastewater
Return on Investment - Electric
Return on Investment - Airport
Admin Transfer - Bond Sale
Cost of Service Transfer - Electric Fund
Cost of Service Transfer - Water Fund
Cost of Service Transfer - Solid Waste Fund
Cost of Service Transfer - Wastewater Fund
Cost of Service Transfer - Airport
Cost of Service Transfer - Risk Retention Fund
Cost of Service Transfer - Recreation Fund
Cost of Service Transfer - Municipal Crt Security
Cost of Service Transfer - Materials Management
Cost of Service Transfer - Parks CIP
Cost of Service Transfer - Other
Transfer in from Airport Gas Well
Transfers
TOTAL REVENUES
Use of Fund Balance
TOTAL RESOURCES
$ 237,559 $
250,000 $
180,000 $
250,000
128,605
129,100
129,100
130,391
133,223
75,000
140,000
140,000
433,215
439,449
439,449
452,632
44,862
45,500
117,500
138,018
16,078
16,062
16,062
16,062
21,000
15,000
15,500
15,000
52,678
156,000
161,546
156,000
14,181
-
20,000
-
217,981
20,000
108,000
108,000
3,360
2,500
2,500
2,550
-
8,000
14,000
8,400
10,220
10,000
10,000
10,000
172,715
-
115,000
115,000
$ 1,485,677 $ 1,166,611 $ 1,468,657 $ 1,542,053
$ 792,845 $
973,766 $
924,628 $
1,043,772
580,245
628,852
613,206
686,648
3,905,891
4,012,247
4,126,934
4,245,968
19,254
19,832
-
177,817
101,914
-
1,261,892
1,358,633
1,358,633
1,475,624
1,278,226
1,316,109
1,360,960
1,398,972
721,256
774,657
774,657
797,897
693,251
713,683
729,208
735,093
-
178,124
178,124
178,124
-
112,221
66,848
124,794
147,715
152,168
152,168
156,733
78,818
100,000
75,000
100,000
- 108,653 - -
44,636 - 31,044 84,175
973,582 - - -
$ 10,478,357 $ 10,606,930 $ 10,512,578 $ 11,047,632
$ 85,758,767 $ 88,785,482 $ 90,162,217 $ 86,872,855
$ 1,268,176 $ 1,231,233 $ - $ 1,589,895
$ 87,026,943 $ 90,016,715 $ 90,162,217 $ 88,462,750
73
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
NEIGHBORHOOD SERVICES
Building Inspections
$ 1,698,907 $
1,653,080 $
1,653,080 $
1,795,631
Code Enforcement
1,184,756
1,271,096
1,271,096
1,322,391
Libraries
5,023,509
4,801,365
4,782,303
5,018,691
Parks and Recreation
9,978,978
9,780,513
9,451,475
9,882,257
Planning
1,899,353
1,856,809
1,859,907
2,102,422
Development Review Engineering
357,930
411,300
411,300
332,383
Gas Well Review
-
349,952
249,158
349,266
Social Services
314,472
287,676
287,676
334,357
$ 20,457,905 $
20,411,791 $
19,965,995 $
21,137,398
PUBLIC SAFETY
Animal Services
$ 831,766 $
731,206 $
787,799 $
896,602
Fire
20,376,276
20,849,483
21,134,990
21,480,167
Municipal Court
1,132,629
1,230,651
1,214,229
1,225,061
Municipal Judge
345,628
354,883
354,883
396,842
Police
22,043,676
21,983,344
21,864,144
23,089,980
$ 44,729,975 $
45,149,567 $
45,356,045 $
47,088,652
TRANSPORTATION
Airport $
468,355 $
- $
- $
Streets
4,431,419
5,302,242
5,286,718
-
Traffic Operations
1,506,028
1,596,194
1,569,391
1,861,919
Transportation Operations
338,185
373,262
373,262
357,101
Street Lighting
637,402
735,000
735,000
735,000
$
7,381,389 $
8,006,698 $
7,964,371 $
2,954,020
ADMINISTRATIVE & COMMUNITY SERVICES
City Manager's Office
$ 2,193,965 $
2,218,422 $
2,218,422 $
2,189,404
Economic Development
607,081
2,549,293
1,319,122
1,765,422
Facilities Management
2,765,019
2,793,929
2,793,929
2,905,645
Finance
3,206,928
3,170,750
3,158,799
3,272,445
Human Resources
1,441,455
1,478,819
1,478,819
1,453,261
Internal Audit
296,772
163,223
163,223
150,863
Legal Administration
1,620,747
1,776,223
1,776,223
1,849,244
Public Communications Office
536,814
598,445
598,445
668,883
Non -Departmental
1,788,893
1,699,555
1,761,396
3,027,513
$ 14,457,674 $
16,448,659 $
15,268,378 $
17,282,680
TOTAL EXPENDITURES
$ 87,026,943 $
90,016,715 $
88,554,789 $
88,462,750
74
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
NEIGHBORHOOD SERVICES
Building Inspections
21.00
21.00
21.00
21.00
Code Enforcement
15.00
15.00
15.00
15.00
Libraries
49.50
49.50
49.50
49.50
Parks and Recreation
121.31
118.31
118.31
118.31
Planning
17.00
17.00
17.00
17.00
Development Review
2.00
2.00
2.00
2.00
Gas Well Operations
-
4.00
4.00
4.00
Social Services
1.00
1.00
1.00
2.00
226.81
227.81
227.81
228.81
PUBLIC SAFETY
Fire
163.25
163.25
163.25
163.25
Municipal Court
15.00
16.00
16.00
16.00
Municipal Judge
2.50
2.50
2.50
2.50
Police and Animal Services
225.23
230.23
225.23
226.23
405.98
411.98
406.98
407.98
TRANSPORTATION
Airport
4.00
-
-
-
Streets
27.00
27.00
27.00
-
Traffic Operations
11.00
11.00
11.00
13.00
Transportation Operations
1.00
1.00
1.00
1.00
43.00
39.00
39.00
14.00
ADMINISTRATIVE & COMMUNITY SERVICES
City Manager's Office
13.38
13.00
13.00
13.00
Economic Development
5.00
5.00
5.00
5.00
Facilities Management
12.00
12.00
12.00
13.00
Finance
25.00
23.50
23.50
23.50
Human Resources
13.00
13.00
13.00
13.00
Internal Audit
1.00
1.00
1.00
1.00
Legal Administration
12.00
13.00
13.00
13.00
Public Communications Office
5.00
5.00
5.00
6.50
86.38
85.50
85.50
88.00
TOTAL POSITIONS
762.17
764.29
759.29
738.79
75
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
76
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
$ 13,495,488 $
13,509,324 $
13,008,848 $
13,788,648
Materials & Supplies
1,024,666
958,632
958,632
927,725
Maintenance & Repair
799,566
801,071
801,071
792,599
Insurance
274,865
355,974
355,974
305,023
Miscellaneous
183,012
143,662
143,662
149,978
Operations
2,580,682
2,736,627
2,791,307
2,912,814
Debt Service
-
-
-
-
Transfers
1,501,633
1,416,322
1,416,322
1,770,432
Fixed Assets
597,993
490,179
490,179
490,179
TOTAL EXPENDITURES
$ 20,457,905 $
20,411,791 $
19,965,995 $
21,137,398
Planning
17.00
17.00
17.00
17.00
Building Inspections
21.00
21.00
21.00
21.00
Code Enforcement
15.00
15.00
15.00
15.00
Development Review Engineering
2.00
2.00
2.00
2.00
Gas Well Operations
-
4.00
4.00
4.00
Social Services
1.00
1.00
1.00
2.00
Library -Administration
11.00
11.00
11.00
11.00
Library -Emily Fowler Branch
13.00
13.00
13.00
13.00
Library -North Branch
14.50
14.50
14.50
14.50
Library -South Branch
11.00
11.00
11.00
11.00
Parks -Administration
9.00
9.00
9.00
9.00
Parks -Aquatics
34.46
34.46
34.46
34.46
Parks-KDB
3.00
-
-
-
Parks- Leisure Services
29.49
29.49
29.49
29.49
Parks -Maintenance
45.36
45.36
45.36
45.36
TOTAL PERSONNEL
226.81
227.81
227.81
228.81
77
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Planning & Development Department provides community services through the following Divisions:
Planning, Development Review,Code Enforcement, Community Development, Gas Well Drilling and
Production, and Building Inspections. Planning manages the physical development of the City through the
DRC process and plans for the future needs of the citizens through the comprehensive planning and
research section. The Division also provides updates on the City's population, implements the Denton Plan,
and manages the Historic Preservation Districts in the City. The purpose of the Code Enforcement Division
is to provide enforcement services to ensure the health, safety, and general welfare of the citizens of the City
of Denton. In this pursuit, the Division enforces the provisions of both the Denton Property Maintenance
Code and the Denton Development Code. The Building Inspections Division reviews construction
documents and plans for compliance with adopted codes and ordinances. The Division issues permits for
construction, and inspects construction projects. They also oversee the demolition of substandard
structures and issue Certificate of Occupancy (CO) permits, and health permits for food establishments. The
Gas Well Drilling and Production Division oversees natural gas drilling and production activities with the
City and also has some limited purview over these activities in the City's ETJ. The Community Development
Division administers the City's Community Development Block Grant (CDBG), Home Investment
Partnerships Program (HOME) and various other Federal, State and local grants and private funding
sources. These funds provide housing, social services, economic development and capital improvements
targeted to low and moderate -income neighborhoods and households. Community Development staff
members work with citizen committees to allocate funding. Staff is also responsible for general
management, planning and reporting on grant -funded activities.
DEPARTMENT TASKS
1. Analyze and update relevant plans, ordinances and policies to continue the improvement of service
delivery to our customers, both internal and external, and continue implementing process
improvements, advancements in technology and allocation of resources. (Objective 3.1.1)
2. Building Inspection Division - Adopt the 2009 International Building Codes, and the 2011 National
Electric Code by September 2012. (Objective 2.3.2)
3. Increase community compliance with nusiance, zoning, minimum building standards and dangerous
buildings ordinances. (Objective 4.1.3)
1. Projects/cases processed 437 480 450 450
2. Commercial building and alteration 236 250 200 200
permits
3. Code Cases Closed N/A 14,338 14,625 14,771
Comments completed within 87% 85% 90% 90%
established time frames
Perform commercial plan reviews 96% 95% 90% 95%
within 10 days
Code violation abated within N/A 88% 85% 85%
established timeframe
7s
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Planning
$
1,899,353
$
1,856,809
$
1,859,907
$
2,102,422
Building Inspections
1,698,907
1,653,080
1,653,080
1,795,631
Code Enforcement
1,184,756
1,271,096
1,271,096
1,322,391
Development Review Engineering
357,930
411,300
411,300
332,383
Gas Well Operations
-
349,952
249,158
349,266
Social Services
314,472
287,676
287,676
334,357
TOTAL EXPENDITURES
$
5,455,418
$
5,829,913
$
5,732,217
$
6,236,450
1191
1 1
1 12011-12
EXPENDITURES1N
ACTUAL
BUDGET
ESTIMATE
ADOPTED
Personal Services
$
4,206,779
$
4,490,786
$
4,338,410
$
4,770,712
Materials & Supplies
128,426
178,231
178,231
145,971
Maintenance & Repair
4,167
10,100
10,100
10,100
Insurance
63,397
120,220
120,220
89,258
Miscellaneous
182,919
143,512
143,512
149,828
Operations
455,147
490,950
545,630
543,748
Transfers
414,583
396,114
396,114
526,833
TOTAL EXPENDITURES
$
5,455,418
$
5,829,913
$
5,732,217
$
6,236,450
Planning
17.00
17.00
17.00
17.00
Building Inspections
21.00
21.00
21.00
21.00
Code Enforcement
15.00
15.00
15.00
15.00
Development Review Engineering
2.00
2.00
2.00
2.00
Gas Well Operations
-
4.00
4.00
4.00
Social Services
1.00
1.00
1.00
2.00
TOTAL PERSONNEL
56.00
60.00
60.00
61.00
MAJOR BUDGET ITEMS
FY 2010-11
FY 2011-12
The 2010-11 budget reflects the addition of 4 FTEs in the Gas
The 2011-12 budget reflects
the addition of 1 FTE in the Social
Well Operations Division.
Services Division.
The 2010-11 budget reflects a budget reduction of $392,090 fr,
Planning, Building Inspections, Development Review
Engineering, and Code Enforcement, details provided in the FY
10-11 Budget Overview section.
ie 2011-12 budget reflects $800,000 for the Comprehensive
an, $600,000 is in the Non -Airport Gas Well Fund, and $200,000
in the Planning operating budget.
79
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Social Services Agency contributions from the General Fund represent funding at approximately one dollar per capita.
Also included in this funding is the Community Development Manager and costs associated with technology for the
Community Development Department.
Court -Appointed Special Advocates
$ 11,041 $
11,000 $
11,000 $
9,500
HOPE Inc.,- Transitional Housing
-
18,111
18,111
17,685
HOPE Inc., HMIS
23,200
18,000
18,000
18,000
People's Clinic (1)
14,000
-
-
-
Fred Moore Day Nursery School
25,752
23,556
23,556
23,556
Day Stay for Adults
9,125
6,778
6,778
5,100
AIDS Services of North Texas
1,304
-
-
-
Camp Summit
6,250
2,944
2,944
2,000
Special Program for Aging Needs
1,000
-
-
-
Denton Christian Preschool
22,000
22,056
22,056
22,056
Retired Senior Volunteer Program
9,530
7,900
7,900
7,900
Denton County Child Advocacy Center
35,750
25,167
25,167
-
Communities in School
5,000
5,000
5,000
7,000
Subtotal
163,952
140,512
140,512
112,797
Personal Services
121,635
121,980
121,980
189,604
Insurance
1,051
1,062
1,062
1,101
Operations
2,333
1,936
1,936
3,390
Transfers
25,501
22,186
22,186
27,465
TOTAL EXPENDITURES
$ 314,472 $
287,676 $
287,676 $
334,357
TOTAL PERSONNEL 1.00 1.00 1.00 2.00
80
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
81
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Denton Public Library enriches and advances the community by providing quality materials and services of
informational, educational, leisure and cultural value. The Denton Public Library is continuing to fulfill its role as a
viable community resource by focusing on five statements of direction for its service activities in FY 2012: Customer -
Focused Services, Partnership Building, Technology Enhancements, Buildings and Spaces, and Staff Resources and
Training.
DEPARTMENT TASKS
1. Provide resources, services, and programming that meet customer needs and empower library users, Individuals,
and community members. (Objective 4.3.1)
2. Actively seek partnerships with key organizations and institutions in order to promote literacy, education, and
library usage. (Objective 5.2.4)
3. Pursue technology enhancements that meet customer needs and enable staff to provide improved customer
service. (Objective 1.5.1)
4. Optimize use of current facilities, while exploring opportunities for future expansion. (Objectives 2.3.1 and 2.3.5)
5. Strengthen initiatives to recruit, train, retain expert, diverse, and dedicated staff, board members and volunteers in
order to ensure premium customer service. (Objective 1.2.2)
1. Total number of items circulated
1,586,936
1,556,000
1,459,398
1,503,179
2. Total number of library visits
605,281
580,000
607,293
625,511
3. Total program attendance
45,004
34,000
34,250
35,277
009
PRODUCTIVITY MEASURES
ACTUAL
BUDGET
ESTIMATE
ADOPTET
1. Circulation per circulation staff FTE
93,349:1
86,444:1
85,847:1
88,422:1
2. Number of library visits per hour
166
164
168
173
3. Total program attendance per Public
Service staff FTE
2,500:1
1,889:1
1,902:1
1,960:1
82
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Library Administration
$
1,723,826
$
1,511,858
$
1,511,858
$
1,557,552
Emily Fowler Library
1,164,598
1,138,564
1,128,921
1,165,796
North Branch Library
1,233,083
1,251,612
1,251,460
1,324,530
South Branch Library
902,002
899,331
890,064
970,813
TOTAL EXPENDITURES
$
5,023,509
$
4,801,365
$
4,782,303
$
5,018,691
EXPENDITURES BY CLASSIFICATION
009
ACTUAL
BUDGET
ESTIMATE
ADOPTED
Personal Services
$
3,133,615
$
3,026,866
$
3,007,804
$
3,088,613
Materials & Supplies
240,925
151,738
151,738
151,197
Maintenance & Repair
75,082
51,953
51,953
45,226
Insurance
54,526
59,163
59,163
61,981
Operations
301,114
379,656
379,656
404,271
Transfers
689,506
641,810
641,810
777,224
Fixed Assets
528,741
490,179
490,179
490,179
TOTAL EXPENDITURES
$
5,023,509
$
4,801,365
$
4,782,303
$
5,018,691
PERSONNEL BY DIVISION
009
Full Time Equivalents (FTE)
ACTUAL
BUDGET
ESTIMATE
ADOPTED
Library Administration
11.00
11.00
11.00
11.00
Emily Fowler Library
13.00
13.00
13.00
13.00
North Branch Library
14.50
14.50
14.50
14.50
South Branch Library
11.00
11.00
11.00
11.00
TOTAL PERSONNEL
49.50
49.50
49.50
49.50
BUDGETITEMS
FY 2010-11 1 FY 2011-12
The budget reflects a budget reduction of $238,640, details
provided in the FY 10-11 Budget Overview section.
The budget reflects the addition of $25,000 for
downloadable materials.
The Library division was approved for $243,787 from CIP
funds to purchase Radio Frequency Identification (RFID)
Book Return equipment for all branches.
83
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The mission of the Parks and Recreation Department is "enriching lives and building community through the stewardship of
public parks and open space and diverse recreational opportunities that foster lifelong wellness, creativity, and learning."
There are five divisions within Parks and Recreation. Administration supports the Department through strategic planning,
CIP planning and design, budgeting, and purchasing. Leisure Services provides a variety of activities, programs and
opportunities to a broad demographic segment of the population. Park Maintenance provides horticultural services for all
City facilities and maintains the park infrastructure. The Aquatics Division operates Water Works Parks, the Natatorium, and
the Civic Center Pool.
DEPARTMENT TASKS
1. Ensure access to parks and services for all Denton residents regardless of race, gender, age, income or physical abilities.
(Objective 1.4.1-3; 2.3.5; 4.1.3; 4.2.4; 4.3.1-4)
2. Meet or exceed the expectations of our customers through proactive communications and the continuous improvement
of our services and parks. (Objective 1.2.2-4; 1.4.1-3; 2.1.4; 2.2.3; 2.3.5; 2.5.1, 3.3.4; 4.1.3; 4.3.1-4)
3. Involve citizens, organizations, volunteers and businesses in the planning and implementation of projects, programs and
events to further the organization mission. (Objective 1.2.2-4; 1.4.1-3; 2.3.5; 2.5.; 3.3.4; 4.1.3; 4.2.1-5; 4.3.1-4)
4. Maintain the park infrastructure to provide excellence in park amenities, horticultural services, and to further the City's
beautification efforts. (Objective 2.1.4; 2.2.3; 2.3.5; 2.5.1; 3.3.4; 4.1.3; 4.3.1-4)
1. Acres Maintained by Park Maintenance
2,396
2,396
2,444
2,256
2 *Lane Miles Maintained by Park Maintenance
N/A
N/A
N/A
214
3 Total Attendance at Parks & Rec Facilities
1,100,000
1,100,000
1,100,000
1,120,000
4 Total Registrants
62,500
62,500
62,500
63,000
PRODUCTIVITY MEASURES
11' 1
ACTUAL
1 1
BUDGET11'
1 1-11
2011-
1
1. Acres/Park Maint per full-time equivalent
55.25
55.25
64.31
67.63**
2. Leisure Sry Satisfaction surveys: rating (1-5) 4.85/2,500 4.85/2,500 4.85/2,500 4.85/2,500
(average rating / # of surveys taken)
*Change from acres to lane miles on rights of way to reflect constant changes to maintenance agreements
between The City, County, and State areas of operation. This also coincides with The City of Denton Code.
** Additional lane miles is equivalent to 314 acres.
84
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Parks Adminstration
$
1,003,889
$ 990,694
$ 990,694
$
836,825
Parks Aquatics
1,835,996
1,902,764
1,879,789
1,912,610
Parks KDB
257,247
-
-
-
Parks Leisure Services
2,159,979
2,171,526
2,171,526
2,293,995
Parks Maintenance
4,721,869
4,715,529
4,409,466
4,838,827
TOTAL EXPENDITURES
$
9,978,980
$ 9,780,513
$ 9,451,475
$
9,882,257
009
EXPENDITURES BY CLASSIFICATION
ACTUAL
BUDGET
ESTIMATE
ADOPTE131
Personal Services
$
6,155,095
$ 5,991,672
$ 5,662,634
$
5,929,323
Materials & Supplies
655,315
628,663
628,663
630,557
Maintenance & Repair
720,317
739,018
739,018
737,273
Insurance
156,942
176,591
176,591
153,784
Miscellaneous
93
150
150
150
Operations
1,824,420
1,866,021
1,866,021
1,964,795
Transfers
397,544
378,398
378,398
466,375
Fixed Assets
69,252
-
-
-
$
9,978,978
$ 9,780,513
$ 9,451,475
$
9,882,257
PERSONNEL
009
,Full Time Equivalents (FTE)
ACTUAL
BUDGET
ESTIMATE
ADOPTED
Parks Adminstration
9.00
9.00
9.00
9.00
Parks Aquatics
34.46
34.46
34.46
34.46
Parks KDB
3.00
0.00
0.00
0.00
Parks Leisure Services
29.49
29.49
29.49
29.49
Parks Maintenance
45.36
45.36
45.36
45.36
TOTAL PERSONNEL
121.31
118.31
118.31
118.31
MAJOR BUDGET ITEMS
FY 2010-11
FY 2011-12
The Parks Administration budget reflects no
major
The Parks Administration budget reflects the
1$55,500,
addition of
changes.
for the DISD rental agreement.
The Parks Aquatics budget reflects no major changes. IThe Parks Aquatics budget reflects no major changes
The Parks department budget reflects the transfer of the The Parks Leisure Services budget reflects no major
Keep Denton Beautiful Division to the Solid Waste changes.
Department.
The Parks Leisure Services budget reflects no major The Parks Maintenance budget reflects the addition of
changes. $41,000 for rail trail maintenance, and $19,000 for
annexation mowing.
The Parks Maintenance budget reflects no major changes.
The Parks department budget reflects a budget reduction
of $373,557, details provided in the FY 10-11 Budget
Overview section.
85
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
86
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Miscellaneous
Operations
Transfers
Fixed Assets
TOTAL EXPENDITURES
$ 38,989,683 $
39,660,621 $
39,679,599 $
40,893,035
684,994
722,210
722,210
646,677
358,664
397,257
397,257
447,914
477,365
653,694
653,694
583,500
45,425
46,850
46,850
168,498
2,440,721
2,227,787
2,335,287
2,424,852
1,733,123
1,441,148
1,441,148
1,839,176
-
-
80,000
85,000
$ 44,729,975 $
45,149,567 $
45,356,045 $
47,088,652
Fire Department
163.25
163.25
163.25
163.25
Municipal Court
15.00
16.00
16.00
16.00
Municipal Judge
2.50
2.50
2.50
2.50
Police & Animal Services
225.23
230.23
225.23
226.23
TOTAL PERSONNEL
405.98
411.98
406.98
407.98
87
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Denton Fire Department, including Fire Administration, Fire Operations, and Fire Prevention, provides a broad
range of prevention and safety services capable of dynamic and flexible response whenever called upon. The
department, in partnership with other City Departments and the community; safely, efficiently, and effectively deploys
its resources in intelligent and planned responses.
DEPARTMENT TASKS
1. Maintain a healthy and safe workforce and workplace environment. (Objective 1.2.1-5)
2. Provide effective and efficient emergency response operations and deployment. (Objective 4.2.2)
3. Operate Denton Fire / Rescue effectively and efficiently while maintaining adequate service levels. (Objective
4.2.2)
4. Ensure capital assests (facilities, apparatus and equipment) fulfill the needs of Denton Fire / Rescue personnel
and the customers then serve. (Objective 2.5.21
5. Improve communications and advance technology. (Objective 1.5.1)
1. Number of EMS calls
7,000
7,000
7,200
7,200
2. Number of Fire calls
3,500
3,500
3,500
3,500
3. Routine Required Fire Inspections
2,180
2,300
2,200
2,200
1. Number of Transports 5,275 5,350 5,500 5,500
2. Number of Structure Fires 100 100 100 100
3. Number of Routine Fire Inspections 1,200 1,500 1,775 2,000
Conducted
88
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Fire Administration
$
1,686,305
$
1,630,917
$
1,630,917
$
1,696,568
Fire Operations
17,832,471
18,321,388
18,606,895
18,846,193
Fire Prevention
857,500
897,178
897,178
937,406
TOTAL EXPENDITURES
$
20,376,276
$
20,849,483
$
21,134,990
$
21,480,167
1191
1 1
1 12011-12
EXPENDITURES
1N
ACTUAL
BUDGET
ESTIMATE
ADOPTED
Personal Services
$
17,886,739
$
18,312,153
$
18,482,160
$
18,764,246
Materials & Supplies
370,476
489,720
489,720
404,420
Maintenance & Repair
166,890
204,428
204,428
251,892
Insurance
214,460
285,436
285,436
241,867
Miscellaneous
40,958
46,850
46,850
46,850
Operations
1,179,451
1,055,368
1,090,868
1,153,172
Transfers
517,302
455,528
455,528
532,720
Fixed Assets
-
-
80,000
85,000
TOTAL EXPENDITURES
$
20,376,276
$
20,849,483
$
21,134,990
$
21,480,167
Fire Administration
Fire Operations
Fire Prevention
TOTALPERSONNEL
8.00 8.00 8.00 8.00
148.00 148.00 148.00 148.00
7.25 7.25 7.25 7.25
163.25 163.25 163.25 163.25
BUDGET ITEMS
FY 2010-11 I FY 2011-12
The budget reflects the reduction of $218,347, details
provided in the FY 10-11 Budget Overview section. The
budget also reflects the addition of $49,650 for personal
protective equipment.
e budget reflects $115,500 for personal protective
uipment, self-contained breathing apparatuses, and
!pak defibrillators. An additional $34,550 is budgeted in
Technology Services Fund for mobile data
nmunication (MDC) units, details provided in the
dLjet Overview section.
89
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Municipal Court is responsible for administration and clerical support for all municipal court proceedings required
by state statute. These responsibilities include collection of fines, fees and state costs, filing of all appropriate
documentation, coordinating court appearances of participants, and providing statistical reporting to City and state
entities. The Municipal Court has custodial duties over all documents and records that become part of the legal
process.
DEPARTMENT TASKS
1. Treat the community with professional courtesy through adherence to ethical and legal standards for court clerks.
(Objective 1.4.1)
2. Administratively enforce all adjudication of the Court of Record as a deterrent to Class C misdemeanor crime and
traffic offenses. (Objectives 1.4.1; 1.4.2)
3. Increase the court's efficiency through streamlined procedures and automation. (Objective 1.5.1)
1. Cases filed
45,227
42,948
40,000
42,000
2. Cases Disposed
43,480
39,931
37,600
39,480
3. Warrants issued
10,859
8,456
11,208
12,000
1191
1 1
1 1
1
11
BUD
11' 1
1. Same year disposition rates for judgments
66%
45%
55%
55%
2. Citations issued per full-time equivalent
(FTE) position
4,385
3,304
3,076
3,168
3. Number of defendants placed on
collection plan
N/A
4,000
300
2000
90
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
$ 893,697 $
1,008,193 $
991,771 $
988,631
Materials & Supplies
40,553
60,605
60,605
57,769
Maintenance & Repair
-
3,143
3,143
-
Insurance
10,927
10,600
10,600
13,184
Miscellaneous
-
-
-
-
Operations
99,904
143,939
143,939
94,079
Transfers
87,548
4,171
4,171
71,398
TOTAL EXPENDITURES
$ 1,132,629 $
1,230,651 $
1,214,229 $
1,225,061
TOTAL PERSONNEL
15.00
MAJOR BUDGET ITEMS
16.00 16.00 16.00
FY 2010-11 I FY 2011-12
The budget reflects the addition of 1 FTE, a Court Clerk
Collections position.
The budget reflects a budget reduction of $13,000, details
provided in the FY 10-11 Budget Overview section.
e budget reflects no major changes.
91
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Municipal judge's office performs all discretionalry functions of an independent judiciary on behalf of the City of
Denton. As required by law, the judge presides over all trials or hearings held in the Denton Municipal Court. judicial
functions include: jury trials, non -jury (bench) trials, pre -trials, bond, summons, plea dockets, bond forfeiture hearings,
indigency hearings, payment plans, compliance and default hearings, and juvenile pleas. In addition to the judicial
functions observed by the general public in open court, the Municipal judge establishes court policies, implments
processes and court work flow, and revises court policies and procedures in accordance with applicable statutory
mandate. The judge determines municipal fine schedules, issues municipal arrest, inspection warrants, and orders for
the seizure of dangerous or cruelly treated animals. The judge acts as a magistrate for criminal enforcement
procedures for the Denton Police Department through the issuance of writs, warrants and other process as to all levels
of misdemeanor and felony prosecution.
DEPARTMENT TASKS
1. Refine, and enhance a courteous, impartial and open judicial system. Provide consitutional and statutory
protections for defendants, the state and the public as a whole. (Objective 1.5.1; 1.4.1)
2. Ensure efficient dispostion of cases and collection of fines assessed. (Objective 1.4.2; 1.4.3)
3. Ensure appropriate magistrate processes for defendants in custody. (Objective 1.4.2)
4. Develop and refine data storage and imaging systems while minimizing cost. (Objective 1.5.1)
S. Improve collections while minimizing inconveinence to defendants. (Objective 1.4.3)
1. Cases processed (Monthly)
45,000
47,000
45,000
45,000
2. jury trials/Non-jury Trials
150/ 4,000
150/ 4,000
120/ 3,800
140/ 4,000
3. In -Court Contact w/Defendants
N/A
N/A
1,850
2,000
1191
1 1
1 1
1
11
BUD
11' 1
1. Cases disposed (monthly)
4,300
4,400
3,800
3,800
2. Warrants issued (monthly)
1,100
1,100
1,350
1,350
3. Length of court docket (hours)
1.50
1.50
2.25
2.50
92
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
$ 297,733 $
320,678 $
320,678 $
359,349
Materials & Supplies
2,207
4,943
4,943
4,943
Insurance
3,041
31056
3,056
3,087
Miscellaneous
-
-
-
-
Operations
4,463
5,495
5,495
4,488
Transfers
38,184
20,711
20,711
24,975
TOTAL EXPENDITURES
$ 345,628 $
354,883 $
354,883 $
396,842
TOTAL PERSONNEL 2.50 2.50 2.50 2.50
BUDGET ITEMS
FY 2010-11 I FY 2011-12
The budget reflects a reduction of $31,095, details provided I
The budget reflects no major changes.
in the FY 10-11 Budget Overview section.
93
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The mission of the Denton Police Department is to positively impact the quality of life throughout the community. The
Police Department is committed to forming practical partnerships with the citizenry, which include a mutual goal -
setting process aimed at resolving problems, reducing fear, preserving the peace, and enforcing the law, thereby
providing a safer environment for all citizens.
DEPARTMENT TASKS
1. Develop and expand partnerships with neighborhood groups, the community of faith, and the business community
in an effort to jointly identify and address concerns. (Objectives 4.1.1; 4.1.4)
2. Identify and pursue sources of funding to conduct a department staffing study. (Objective 4.1.2)
3. Utilize available technology, including social media, to communicate with citizens regarding crime reporting and
crime prevention. (Objectives 4.1.4; 1.4.2; 1.4.3)
4. Continue to develop the capacity to capture, retrieve, and analyze statistical crime data for use in planning,
deployment, and problem solving. (Objectives 4.1.2; 4.1.4; 4.1.5)
S. Develop a Departmental Strategic Plan, tied to a financial forecast, with emphasis on crime reduction, community
policing initiatives, expansion of police facilities, and adequate staffing levels. (Objectives 4.1.2; 4.1.5)
1. Calls for Service
79,100
82,620
78,000
79,500
2. Traffic Accidents
2,679
2,700
2,400
2,500
3. Part 1 / Part 2 Offenses
3,602 / 5,543
3,450/6,500
3,600 / 5,200
3,500 / 5,000
1191
1 1
1 12011-12
PRODUCTIVITYBUDGET
11' 1
1. Average response time
5:09
5:30
5:08
5:10
(dispatch to arrival)
2• Neighborhood Meetings/Community
Events
N/A
N/A
48
65
3. Part 1 / Part 2 Cleared
29% / 62%
28% / 66%
27% / 60%
28% / 65%
94
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Animal Services
$
831,766
$
731,206
$
787,799
$
896,602
Police
22,043,676
21,983,344
21,864,144
23,089,980
TOTAL EXPENDITURES
$
22,875,442
$
22,714,550
$
22,651,943
$
23,986,582
1191
1 1
1 1
1
JP
' 1 :
1
BUD
11'
Personal Services
$
19,911,514
$
20,019,597
$
19,884,990
$
20,780,809
Materials & Supplies
271,758
166,942
166,942
179,545
Maintenance & Repair
191,774
189,686
189,686
196,022
Insurance
248,937
354,602
354,602
325,362
Miscellaneous
4,467
-
-
121,648
Operations
1,156,903
1,022,985
1,094,985
1,173,113
Transfers
1,090,089
960,738
960,738
1,210,083
TOTAL EXPENDITURES
$
22,875,442
$
22,714,550
$
22,651,943
$
23,986,582
PERSONNELDIVISION
1191
1 1
1 1
1
JP
Full Time Equivalents (FTE)
ACTUAL
1
11'
Animal Services
8.00
8.00
8.00
9.00
Police
217.23
222.23
217.23
217.23
TOTAL PERSONNEL
225.23
230.23
225.23
226.23
OR BUDGET ITEMS
FY 2010-11 I FY 2011-12
The budget reflects a budget reduction of $637,571, details
provided in the FY 10-11 Budget Overview section.
budget reflects an increase of $182,488, for
orms, overtime, and support for Children's
macy Center, details provided in the Budget
,-view section.
95
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
96
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
$ 3,166,659 $
2,843,931 $
2,801,604 $
1,129,254
Materials & Supplies
82,819
90,199
90,199
31,006
Maintenance & Repairs
2,054,826
3,349,837
3,349,837
480,394
Insurance
79,968
66,002
66,002
18,553
Miscellaneous
7,346
10,650
10,650
2,766
Operations
1,434,166
1,486,034
1,486,034
1,091,862
Transfers
494,021
160,045
160,045
100,185
Fixed Assets
61,584
-
-
100,000
TOTAL EXPENDITURES
$ 7,381,389 $
8,006,698 $
7,964,371 $
2,954,020
Airport
4.00
-
- -
Streets
27.00
27.00
27.00 -
Transportation Operations
1.00
1.00
1.00 1.00
Traffic Operations
11.00
11.00
11.00 13.00
TOTAL PERSONNEL
43.00
39.00
39.00 14.00
97
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
Traffic and Transportation Operations provide for the safe operation and support services for the transportation
systems and industry. The Traffic Department monitors traffic volumes, maintains traffic signals, pavement markings,
and signage. The Transportation Operations support transportation related planning activities for the regional
transportation infrastructure to improve mobility and enhance air quality; all of which impacts the quality of life and
economic vitality of the City of Denton and surrounding region. Both departments respond to citizen requests, provide
emergency response, manage transportation issues, review new development, and assure compliance with federal,
state, and local standards.
DEPARTMENT TASKS
1. Provide for the safety of pedestrians and the motoring public by installing and maintaining traffic control devices
(Signs, Pavement Markings, and Traffic Signals) in the City of Denton. (Objective 2.2.3)
2. Ensure timely completion of projects by effectively increasing in-house productivity by efficiently coordinating
subcontractors on all construction, projects, signal upgrades, and pavement markings. (Objective 2.2.2)
3. Continue to explore opportunities to enhance our Traffic Operation Center (TOC) by using radio/fiber. Stay on top
of the latest Technologies/applications/ procedures relates to Traffic Control devices. (Objective 1.5.1)
4. Improve response to inclement weather (Objective 1.4.2)
1. Pavement Markings (Linear Feet)/
Buttons
2 Signs/Signals Serviced
228,989'/ 4,869 225,000'/5,000 225,000'/5,000 250,000'/4,500
2,259/ 1,536 3,000/1,000 3,000/1500 3,000/1,500
1. Cost per Sign/Signal Serviced $77.49/ $190.35 $37.80/$200.00 $37.80/$190.35 $37.80/$190.35
98
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Airport
$ 468,355 $
- $
- $
Streets
4,431,419
5,302,242
5,286,718
Traffic Operations
1,506,028
1,596,194
1,569,391
1,861,919
Street Lighting
637,402
735,000
735,000
735,000
Transportation Operations
338,185
373,262
373,262
357,101
TOTAL EXPENDITURES
$ 7,381,389 $
8,006,698 $
7,964,371 $
2,954,020
Personal Services
$ 3,166,659 $
2,843,931 $
2,801,604 $
1,129,254
Materials & Supplies
82,819
90,199
90,199
31,006
Repair & Maintenance
2,054,826
3,349,837
3,349,837
480,394
Insurance
79,968
66,002
66,002
18,553
Miscellaneous
7,346
10,650
10,650
2,766
Operations
1,434,166
1,486,034
1,486,034
1,091,862
Transfers
494,021
160,045
160,045
100,185
Fixed Assets
61,584
-
-
100,000
TOTAL EXPENDITURES
$ 7,381,389 $
8,006,698 $
7,964,371 $
2,954,020
Airport 4.00 - -
Streets 27.00 27.00 27.00 -
Traffic Operations 11.00 11.00 11.00 13.00
Transportation Operations 1.00 1.00 1.00 1.00
TOTAL PERSONNEL 43.00 39.00 39.00 14.00
MAJOR BUDGET ITEMS
FY 2010-11 FY 2011-12
The Streets budget includes $800,000 for increased street The Street Maintenance Department funding and 27 FTE's were
maintenance, and cost related to annexation. moved to a newly established special revenue fund.
The Airport was moved to a newly established enterprise fund.
The Traffic operating budget includes $70,815 for signage and
pavement markings relating to annexation.
The Street operating budget includes $500,000 to further
enhance street maintenance funding.
ie Traffic Control operating budget includes 2 additional FTE's.
traffic signal technician ($68,718), and a traffic signal/ marking
chnician($52,952).
e new traffic control signals totaling $410,000 are planned as
the capitial budget for the Traffic Control division.
The Transportation operating budget includes $30,000 for the $100,000 is allocated for the implementation of a bike plan. This
opening of the rail station and a quiet zone study. is part of a matching agreement with Denton County.
The Streets budget includes one time funding of $850,000 from
bond interest income and reallocation of exsisting bond funds for
ongoing street maintenance, bridge, and guardrail repair.
The budget includes $392,900 for a fiber optic grant match for
traffic signals using Non -Airport Gas Well funds.
The Transportation department budget reflects a reduction of
$72,123, details are provided in the FY 10-11 Budget Overview.
99
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
100
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
$ 8,760,240 $
8,584,656 $
8,572,705 $
8,891,484
Materials & Supplies
224,110
265,423
265,423
250,091
Maintenance & Repair
512,556
561,610
561,610
561,610
Insurance
195,121
206,956
206,956
110,126
Miscellaneous
289,875
235,291
285,291
583,688
Operations
3,302,548
5,617,540
4,457,186
4,872,321
Transfers
1,140,922
962,939
904,963
1,995,586
Fixed Assets
32,302
14,244
14,244
17,774
TOTAL EXPENDITURES
$ 14,457,674 $
16,448,659 $
15,268,378 $
17,282,680
City Manager's Office
13.38
13.00
13.00
13.00
Economic Development
5.00
5.00
5.00
5.00
Facilities Management
12.00
12.00
12.00
13.00
Finance
25.00
23.50
23.50
23.50
Human Resources
13.00
13.00
13.00
13.00
Internal Audit
1.00
1.00
1.00
1.00
Legal Administration
12.00
13.00
13.00
13.00
Public Communications Office
5.00
5.00
5.00
6.50
TOTAL PERSONNEL
86.38
85.50
85.50
88.00
101
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The mission of the City Manager's Office (CMO) is to facilitate the success of the City Council, the City Manager, and
Assistant City Managers. CMO staff will do this through high quality customer service to all stakeholders and continual
interdepartmental collaboration. The CMO staff facilitates information gathering for and provides administrative
support to the City Council and the City Manager to ensure they administer policy in a manner that is transparent,
accountable, and responsive to citizens' needs.
DEPARTMENT TASKS
1. Manage City Council agenda process and coordinate with department staff to ensure timely submission of Council
meeting documents to City Council Members and key staff. (Objectives 1.2.4; 1.3.1)
2. Respond to citizen and stakeholder requests and needs in a thorough and transparent manner using all available
modes of communications, as necessary (electronic, phone, in -person). (Objectives 1.3.2; 1.4.1; 1.4.2; 1.4.3)
3. Coordinate official committee meetings, as requestd by the City Council, City Manager, and Assistant City Manager.
These meetings may involve internal and/or external departments and organizations. (Objectives 1.3.1; 5.2.4;
5.2.5)
4. Assist the City Council in developing legislative and Congressional priorities and lead departmental engagement in
the state and legislative process, in order to protect the interests of City of Denton citizens and the organization.
(Objectives 5.1.1; 5.1.2; 5.1.3)
1. Council meetings/agendas
43
45
44
45
2. Open Records Requests
435
500
575
600
3. Switchboard calls
44,163
49,261
40,278
40,000
1. Open records requests completed within 100% 100% 100% 100%
required time frame
2. Special events/projects completed 100% 100% 100% 100%
successfully
3. Requests for information responded to 100% 100% 100% 100%
within requested time frame
102
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Miscellaneous
Operations
Transfers
TOTAL EXPENDITURES
TOTALPERSONNEL
$ 1,808,181 $
1,807,019 $
1,807,019 $
1,839,333
21,810
39,558
39,558
34,208
1,728
4,428
4,428
4,428
137,358
144,292
144,292
47,491
31,465
38,075
38,075
38,075
69,328
92,714
92,714
101,676
124,095
92,336
92,336
124,193
$ 2,193,965 $
2,218,422 $
2,218,422 $
2,189,404
13.38
BUDGET ITEMS
13.00 13.00 13.00
FY 2010-11 I FY 2011-12
The budget reflects the decrease of .38 FTE. The switchboard I
The budget reflects no major changes.
temp personnel will be paid from outside contract services.
The budget reflects a budget reduction of $30,295, details
provided in the FY 10-11 Budget Overview section.
103
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Economic Development Department's objective is to promote and assist positive development in Denton through
programs, partnerships, and redevelopment efforts. The department acts as the liaison to partners in higher education,
chambers of commerce, developers, businesses, and for specific CIP projects. Staff compiles and distributes community
statistics, information, and provides responses to concerns and informational requests. Staff serves as liaisons for the
Economic Development Partnership Board and Downtown Tax Increment Reinvestment Zone Board.
DEPARTMENT TASKS
1. Implement Downtown plan through business recruitment and design assistance, and grant programs. (Objective
3.1.2)
2. Partner with Chamber of Commerce to market Denton regionally, nationally and internationally to business target
industries. (Objective 3.2.2 )
3. Assist existing businesses by identifying needs through comprehensive business retention program. (Objective 3.2.2
4. Promote and support the development of the Denton Airport (Objective 2.2.5)
1. Business recruitment and business 62 50 60 50
retention visits
2. Business and tourism events 11 12 14 12
hosted/assisted
3. Business research and assistance 148 200 150 150
1. Redevelopment grant applications 15 17 17 10
processed
2. Business starts, relocations, and 14 10 11 10
expansion assisted
3. *Attendees at business and tourism 19,000 19,000 41,000 1,000
events
* The FY 11-12 adopted figure represents events exclusively managed by the Economic Development staff.
104
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
Materials & Supplies
Insurance
Miscellaneous
Operations
Transfers
Subtotal
380 Agreements - Ad Valorem
380 Agreements - Sales Tax
Chamber of Commerce Contribution
Subtotal
TOTAL EXPENDITURES
TOTALPERSONNEL
$ 486,413 $
497,800 $
497,800 $
507,557
26,527
38,435
38,435
34,877
3,552
3,653
3,653
4,116
10,539
22,000
22,000
22,000
26,774
71,189
71,189
74,949
53,276
25,860
25,860
30,895
607,081
658,937
658,937
674,394
-
96,000
64,520
66,455
1,788,356
589,665
963,676
61000
6,000
60,897
1,890,356
660,185
1,091,028
$ 607,081 $ 2,549,293 $ 1,319,122 $ 1,765,422
ME
BUDGET ITEMS
5.00 5.00 5.00
FY 2010-11 I FY 2011-12
The budget reflects the Chamber of Commerce contribution for The budget reflects no major changes.
economic development.
The 380 Agreements for Ad Valorem and Sales Tax rebates are
reflected as an Economic Development expenditure in beginning
with the 2010-11 budget.
The budget reflects a budget reduction of $72,000, details provided
in the FY 10-11 Budget Overview section.
105
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Facilities Management Department is responsible for building maintenance, janitorial services, utility services, and
identification/security access badges (20 buildings/card readers; 1,150-1,200 employee cards) for multiple municipal
buildings. Major and minor renovation projects are also performed. The department maintains construction contracts
which includes the hiring and supervision of architects and consultants along with space planning. In addition, this
department performs Capital Improvement Program (CIP) vertical building construction (excluding construction of
electric substations, lift stations, pump stations, etc.) with 16 projects currently in progress. These tasks are
accomplished by providing quality facility management, service, and construction management for interdepartmental
customers who serve our citizens.
DEPARTMENT TASKS
1. Improve operations through continued benchmarking and performance measurement; provide timely, accurate
financial information and ensure internal controls to prevent waste, fraud and abuse with accurate record keeping
and by utilizing our work order system capabilities for tracking and reporting. (Objectives 1.1.1; 1.1.3; 1.1.4)
2. Strive to maintain open inter- and intra- departmental communication and collaboration, ensure all customer
interactions are conducted in a professional, courteous manner by striving to provide quality service in a timely
and friendly manner, as well as, providing several convenient methods of requesting service. (Objectives 1.2.4;
1.4.1; 1.4.2; 1.4.3)
3. Protect City employee and customer health, ensure operational and environmental sustainability, and effectively
and efficiently maintain and operate City facilities through continued preventative maintenance programs, timely
and efficient repairs, and installation of high efficiency products during repairs, construction or renovations.
(Objectives 2.3.3; 2.3.4; 2.3.5)
4. Help preserve and maintain City owned historic structures and encourage environmental sustainability through
recommendations made during repairs, construction, and renovations. (Objectives 3.1.4; 3.1.5)
S. Help promote a family friendly environment and provide quality recreation facilities and libraries by caring for
and properly maintaining the facilities in a timely and friendly manner. (Objectives 4.3.2; 4.3.3)
1. Number of buildings maintained
38
37
42
43
2. Square footage maintained
682106
679,911
705,031
714,869
3. Number of service calls/work orders
12,000
12,500
13,000
13,500
1. Routine work orders completed in less 6% 25% 16% 25%
than fifteen days
2. "Off -hours" requests completed 100% 100% 100% 100%
3. Projects completed on-time/within 90% 85% 90% 85%
budget
106
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
$ 1,022,955 $
1,010,205 $
1,010,205 $
1,116,460
Materials & Supplies
35,235
47,248
47,248
52,248
Maintenance & Repair
507,341
554,507
554,507
554,507
Insurance
17,940
19,322
19,322
13,546
Miscellaneous
-
1,503
1,503
1,503
Operations
1,081,924
1,091,296
1,091,296
1,069,934
Transfers
88,455
69,848
69,848
97,447
Fixed Assets
11,169
-
-
-
TOTAL EXPENDITURES
$ 2,765,019 $
2,793,929 $
2,793,929 $
2,905,645
TOTAL PERSONNEL
12.00
OR BUDGET ITEMS
12.00 12.00 13.00
FY 2010-11 I FY 2011-12
The budget reflects a budget reduction of $50,000, details
provided in the FY 10-11 Budget Overview section.
The budget reflects the increase of 1 FTE, a licensed facilities
trade tech, and an increase in overtime funding, details provided
in the Budget Overview section.
107
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Finance Department is comprised of the Accounting, Budget and Treasury, and Finance Administration
divisions. The department is responsible for a variety of functions. These include: accounts receivable and payable,
payroll, cash management, managing the City's investment portfolio, debt management, budgeting, and long-range
financial planning functions. The department produces quarterly financial reports, prepares the Comprehensive
Annual Financial Report (CAFR) and the Annual Program of Services (Budget).
DEPARTMENT TASKS
1. Plan for the City's financial future and ensure that the City remains fiscally sound. (Objective 1.1.1)
2. Prepare an annual operating and capital improvement program budget that includes the City's long-range
financial plan for providing services. (Objective 1.1.2)
3. Provide timely accounting and financial information to all users in the format and frequency needed for
management decisions. (Objective 1.1.3)
4. Create a departmental strategic plan to link objectives to organizational goals and measure performance.
(Objective 1.1.1; 1.1.2)
5. Develop City-wide performance metrics that formalize linkage between the budget development and strategic
planning processes. (Objective 1.1.1; 1.1.2)
1. Accounts Payable documents processed
46,896
63,000
47,500
50,100
per year
2. Payroll checks per month
3,200
3,200
3,100
3,100
009
PRODUCTIVITY MEASURES
ACTUAL
BUDGET
ESTIMATE
ADOPTED
1. Department budgets
112
113
113
113
reviewed/monitored
2. Vendor invoices processed within 30
days
90%
92%
90%
90%
3. Investment return achieved/benchmark
0 62%/0.19%
1.75%/1.00%
0.66%/0.17%
1.25%/1.00%
rate
108
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Accounting
$
1,612,228
$
1,609,526
$
1,609,526
$
1,650,867
Budget and Treasury
1,269,912
1,261,868
11249,917
1,295,407
Finance Administration
324,788
299,356
299,356
326,171
TOTAL EXPENDITURES
$
3,206,928
$
3,170,750
$
3,158,799
$
3,272,445
1191
1 1
1 12011-12
,EXPENDITURES 1N
ACTUAL
BUDGET
ESTIMATE
ADOPTED
Personal Services
$
2,174,613
$
2,151,467
$
2,139,516
$
2,224,344
Materials & Supplies
86,910
84,039
84,039
73,363
Repair & Maintenance
675
675
675
675
Insurance
16,271
16,607
16,607
18,877
Miscellaneous
1,415
1,440
1,440
1,415
Operations
770,084
779,120
779,120
785,063
Transfers
156,960
137,402
137,402
168,708
TOTAL EXPENDITURES
$
3,206,928
$
3,170,750
$
3,158,799
$
3,272,445
"PERSONNELDIVISION
1191
1 1
1 12011-12
Time Equivalents (FTE)
ACTUAL
BUDGETYull
11' 1
Accounting
15.00
15.00
15.00
15.00
Budget and Treasury
7.00
6.50
6.50
6.50
Finance Administration
3.00
2.00
2.00
2.00
TOTAL PERSONNEL
25.00
23.50
23.50
23.50
MAJOR BUDGET ITEMS
FY 2010-11
I
FY 2011-12
Accounting: 2010-11 budget reflects the transfer of 1 FTE,
Business Information Analyst to Tech Services and the addition
of 1 FTE, Sr. Auditor position from the Finance Admin Division.
Budget: 2010-11 budget reflects the elimination of the .5 FTE,
Budget Intern position.
Finance Admin: 2010-11 budget reflects the transfer of 1 FTE, Sr.
l
Auditor position to the Accounting division.
The budget reflects a budget reduction of $31,110, details
provided in the FY 10-11 Budget Overview section.
budget reflects no major changes.
109
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
Materials & Supplies
Insurance
Operations
Transfers
TOTAL EXPENDITURES
TOTALPERSONNEL
$ 219,796 $ $ $
703 -
1,367 1,409 1,409 863
65,085 150,739 150,739 150,000
9,821 11,075 11,075 -
$ 296,772 $ 163,223 $ 163,223 $ 150,863
1.00
BUDGET ITEMS
1.00 1.00 1.00
FY 2010-11 I FY 2011-12
The budget reflects the transfer of 1 FTE, Sr. Auditor to the
Finance Department. The funding for the City Auditor is
reflected in outside contract services.
The budget reflects a budget reduction of $66,80, details
provided in the FY 10-11 Budget Overiew section.
The budget reflects no major changes.
110
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
ill
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Human Resources Department is a partner that provides departments within the organization advice, support,
and recommendations to effectively utilize and manage the City's human resources. The department's strategic role is
to provide an avenue by which managers can attract and retain quality employees. This includes a competitive
compensation and benefits package, an active workforce diversity program, a recruiting program, training programs,
and providing recommendations concerning short and long term strategic human resource management decisions.
DEPARTMENT TASKS
1. Enhance HR Intranet site to provide tutorials, resources, and answers to frequently asked questions related to HR
processes and procedures. (Objective 1.2.5; 1.5.3)
2. Assist supervisors in maintaining compliance with federal and state employment laws through facilitation of
mandatory supervisory training. (Objective 1.2.3; 1.2.5)
3. Integrate general and core work competencies into job descriptions for all new hires and select positions for
improved candidate qualification and to assist in departmental succession planning. (Objective 1.2.1; 1.2.2)
4. Enhance the hiring process through increased utilization of NEOGOV(e.g. Subject Matter Expert, Supervisor
Interview Scheduler, and Applicant Testing). (Objective 1.2.2; 1.5.1; 1.5.3)
1. New hires (including temp/seasonal) 276 295 300 315
2. Number of workshops deployed 82 89 80 80
3. Employee disciplinary 92 100 80 89
actions/investigations
1. Turnover (excluding seasonal) 6.80% 5.50% 6.50% 6.50%
2. Participant hours for training 5,512 6,232 6,282 7,087
3. Hours spent on employee
disciplinary actions/investigations
r,11YA
400 400 400
112
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
$ 1,155,187 $
1,137,491 $
1,137,491 $
1,111,500
Materials & Supplies
19,419
24,750
24,750
24,750
Maintenance & Repair
278
500
500
500
Insurance
8,601
9,470
9,470
10,680
Miscellaneous
29,168
50,773
50,773
50,773
Operations
122,969
172,438
172,438
171,522
Transfers
105,833
83,397
83,397
83,536
TOTAL EXPENDITURES
$ 1,441,455 $
1,478,819 $
1,478,819 $
1,453,261
TOTALPERSONNEL
13.00
BUDGET ITEMS
13.00 13.00 13.00
FY 2010-11 I FY 2011-12
The budget reflects a budget reduction of $14,915, details
provided in the FY 10-11 Budget Overview section.
The budget reflects no major changes.
113
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Legal Department serves as general counsel to the City of Denton and provides transactional and advisory services
and litigation services in support of the City Council, boards, and City staff. The office further approves all proposed
ordinances before the City Council, drafts all proposed ordinances granting franchises; inspects and reviews papers,
documents, contracts, and other instruments in which the City may be interested. In addition, a prosecutor is provided
through the department to represent the State of Texas in Municipal Court proceedings.
DEPARTMENT TASKS
1. Achieve favorable results in pending litigation. (Objective 1.3.2)
2. Provide prompt and appropriate advice to City Council, City management, and City boards. (Objective 1.3.1)
3. Enhance the quality of the transaction work performed for the City. (Objective 1.2.2)
4. Enhance the working knowledge of City departments in routine legal matters in order to limit the need for ongoing
legal advice. (Objective 1.3.2)
1. Ordinances
327
320
320
320
2. Resolutions
85
85
85
85
3. Contracts submitted and reviewed
380
400
400
400
4. Proclamations prepared
70
70
70
70
1. Agenda Items completed within the 100% 100% 100% 100%
required time frame.
2. Special projects completed in a timely 100% 100% 100% 100%
manner.
3. Provided prompt and appropriate advice 100% 100% 100% 100%
to City Council, City boards, and City
management.
114
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
$ 1,384,656 $
1,507,445 $
1,507,445 $
1,553,785
Materials & Supplies
25,764
16,148
16,148
12,900
Maintenance & Repair
1,950
-
-
-
Insurance
6,488
8,558
8,558
10,444
Miscellaneous
-
-
-
-
Operations
150,606
193,231
193,231
197,553
Transfers
36,075
36,597
36,597
56,788
Fixed Assets
15,208
14,244
14,244
17,774
TOTAL EXPENDITURES
$ 1,620,747 $
1,776,223 $
1,776,223 $
1,849,244
TOTAL PERSONNEL 12.00 13.00 13.00 13.00
R BUDGET ITEMS
FY 2010-11 1 FY 2011-12
The budget reflects the addition of 1 FTE, Sr. City Attorney The budget reflects an increase of $3,530 in the fixed assets line
position. for the purchase of LexisNexis Texas Litigation Guide.
The budget reflects a budget reduction of $15,217, details
provided in the FY 10-11 Budget Overview section.
115
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Public Communications Office (PCO) assists the organization with the dissemination of information to the public . The
department conducts programs which are designed to inform and educate citizens regarding City programs, services, and
issues. The Public Communications Office helps to create and maintain a positive public image of the City. Oversight is
provided regarding the City's website, social media outlets, and the City's government channel. The department facilitates
internal communication in order to keep employees informed. Advertising, print material, video production, and public
relations support is provided along with public education efforts to enhance programs for the Utilities Department and a
variety of General Government departments.
DEPARTMENT TASKS
1. Enhance web presense. (Objectives 1.3.2; 1.4.3)
2. Expand City of Denton usage of Social Media. (Objectives 1.3.2; 1.5.1; 1.5.3)
3. Increase City of Denton brand value through uniformity, continuity, and consistancy of messages. (Objective 1.3.2)
4. Expand PCO involvement with departments who do not traditionally use our services. (Objectives 1.2.4; 1.3.2)
S. Create a PEG expenditure plan. (Objective 1.5.2)
1. Educational programs and events 35 38 36 36
2. Print/advertising materials produced 121 105 110 110
3. Percentage Web time support for content 50% 30% 30% 30%
4. Hours per month of public meeting coverage 87 90 95 95
(including repeats)
1. Average monthly front-page Website visits
54,146
65,000
45,000
45,000
2. Average monthly total Web page visits
N/A
N/A
99,560
110,000
3. Social media participation (City-wide)
N/A
3,600
8,000
10,000
4. Percentage of City of Denton stories on DTV
Newsbreak
45%
50%
50%
50%
116
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Public Communications Office
369,119
419,940
419,940
425,168
Cable TV
167,695
178,505
178,505
243,715
TOTAL EXPENDITURES
$ 536,814 $
598,445 $
598,445 $
668,883
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Miscellaneous
Operations
Transfers
TOTAL EXPENDITURES
Public Communications Office
Cable TV
TOTALPERSONNEL
$ 422,839 $
423,229 $
423,229 $
488,505
7,702
15,245
15,245
17,745
584
1,500
1,500
1,500
3,544
3,645
3,645
4,109
-
500
500
349
70,461
122,689
122,689
119,222
31,684
31,637
31,637
37,453
$ 536,814 $
598,445 $
598,445 $
668,883
3.00 3.00 3.00 3.00
2.00 2.00 2.00 3.50
5.00 5.00 5.00 6.50
BUDGET ITEMS
FY 2010-11 I FY 2011-12
The budget reflects no major changes. The budget reflects the combined budgets of the Public
Communications Office and Cable TV division.
The budgets reflects a transfer of 1.5 FTE's, from the Public
Education Government (PEG) Grant fund. 1 FTE, a video
producer, and .50 FTE, part-time photographer/editor, details
provided in the Budget Overview section.
117
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Unemployment Insurance
$ 29,760 $
50,000 $
50,000 $
50,000
Medical Insurance
55,840
-
-
-
Materials and Supplies
40
-
-
-
Code Supplements
7,191
10,000
10,000
20,000
Flex Benefits Plan
38,196
50,000
50,000
50,000
Refund Prior Year Revenue
28,341
-
-
-
Chamber Contribution
78,400
-
-
-
Campus Theatre Utilities
65,160
55,000
105,000
55,000
Council Intiatives
-
-
-
283,676
Dues and Publications
57,521
54,563
54,563
54,563
Miscellaneous
6,751
200,000
200,000
200,000
Civil Service Exams
11
-
-
-
Special Services
166,202
171,000
210,817
171,000
Bad Debt
8,383
-
-
-
Miscellaneous
-
-
-
112,503
Collection Expense
-
14,205
14,205
14,205
Engineering Transfer
695,219
620,000
620,000
620,000
Travel Expense
(770)
-
-
-
Outside Contract Service
12,000
-
30,000
-
Transfer to Capital Projects
31,476
-
-
-
Transfer to Water Shed Protection
103,000
106,090
106,090
106,090
Transfer to Water Fund
5,000
7,000
7,000
7,000
Transfer to Material Mgmt
281,635
252,206
194,230
252,206
Transfer to Street Improvement
-
-
-
921,779
Transfer to Utility Admin
23,555
23,900
23,900
23,900
Transfer To Customer Service
90,057
85,591
85,591
85,591
Subtotal - Transfers
534,723
474,787
416,811
1,396,566
Fixed Assets
5,925
-
-
-
TOTAL EXPENDITURES
$ 1,788,893 $
1,699,555 $
1,761,396 $
3,027,513
118
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
The General Debt Service Fund accumulates and makes payments of principal and interest on long term debt
secured by the general taxing powers pertaining to the City's jurisdiction. Resources include an applicable portion
of the Ad Valorem Tax Levy and related interest income, as well as transfers from internal service funds for their
portion of the debt service payment.
DEBT MANAGEMENT SUMMARY
A. Debt Issuance. The City will issue debt primarily for the purpose of acquiring or constructing capital
assets for the general benefit of its citizens and to allow it to fulfill its various missions as a city. Debt
may be issued for the purposes of purchasing land or rights -of -way and/or improvements to land, for
construction projects to provide for the general good, or for capital equipment.
B. Types of Debt.
1. General Obligation Bonds (GOS). General Obligation Bonds will be used only to fund capital assets
of the general government and are backed by the full faith and credit of the City and its ad valorem
tax authority. They are not to be used to fund operating needs of the City. General Obligation Bonds
must be authorized by a vote of the citizens of the City of Denton.
Revenue Bonds (RBS). Revenue Bonds will be issued to provide for the capital needs of any
activities where the capital requirements are necessary for continuation or expansion of a service
which produces revenue and for which the asset may reasonably be expected to provide for an
income stream to fund the debt service requirements. Prior to FY 2009-10 the City of Denton
issued utility system revenue bonds for all utility financing needs. Beginning in June 2010,
management elected to discontinue this practice in favor of issuing Certificates of Obligation. The
purpose of this change is to take advantage of interest savings associated with the higher AA bond
rating for COs.
3. Certificates of Obligation (COs). Certificates of Obligation may be issued to:
• Finance permanent improvements and land acquisition, the need for which arose
between bond elections
• Finance costs associated with capital project overruns
• Acquire equipment/vehicles
• Leverage grant funding
• Renovate, acquire, construct facilities and facility improvements
• Construct street improvements
• Provide funding for master plans/studies
• Address necessary life safety needs
In accordance with state law, an ordinance authorizing publication of notice of intent to issue
Certificates of Obligation shall be presented for the consideration of the City Council. The notice of
intent shall be published in a newspaper of general circulation in the City once a week for two
consecutive weeks with the first publication to be at least fifteen (15) days prior to the sale date.
Certificates of Obligation may be backed by a tax pledge under certain circumstances as defined by
law. They may also be backed by a combination of tax and revenue pledge eligible under state law.
119
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Some revenues are restricted as to the uses for which they may be pledged. Electric, Water,
Wastewater, and Solid Waste revenues may be pledged without limit for Electric, Water,
Wastewater, and Solid Waste purposes but may only be pledged up to $10,000 for non -utility
system purposes.
The life of the obligation will not exceed the estimated useful life of the projects financed.
4. Method of Sale. The City will use a competitive bidding process in the sale of bonds unless the
nature of the issue warrants a negotiated sale. In situations where a competitive bidding process is
not elected, the City will present the reasons why, and will actively participate with the financial
advisor in the selection of the underwriter or direct purchaser.
S. Bidding Parameters. The notice of sale will be carefully constructed so as to ensure the best
possible bid for the City, in light of the existing market conditions and other prevailing factors.
Parameters to be examined include:
• Limits between lowest and highest coupons
• Coupon requirements relative to the yield curve
• Method of underwriter compensation, discount or premium coupons
• Use of true interest cost (TIC) versus net interest cost (NIC)
• Use of bond insurance
• Deep discount bonds
• Call provisions
C. Analysis of Financing Alternatives. Staff will explore alternatives to the issuance of debt for capital
acquisitions and construction projects. These alternatives will include, but not be limited to: 1) grants
in aid, 2) use of reserves, 3) use of current revenues, 4) contributions from developers and others,
5) leases, and 6) impact fees.
D. Disclosure. Full disclosure of operations will be made to the bond rating agencies and other
depositories of financial information including the Electronic Municipal Market Access (EMMA) System,
as well as the Texas Municipal Advisory Council (State Information Depository) as required by the
Securities and Exchange Commission (SEC) Rule 15c2-12.
E. Rating Agency Communication. The City staff will seek to maintain and improve its current bond
rating so its borrowing costs are reduced to a minimum and its access to credit preserved. The City
staff, with the assistance of financial advisors and bond counsel, will prepare the necessary materials for
presentation to the rating agencies, will aid in the production of Official Statements, and will take
responsibility for the accuracy of all financial information released.
F. Federal Requirements. The City will maintain procedures to comply with arbitrage rebate and other
federal requirements.
G. Debt Limit. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Denton's
adopted rate of $0.68975 per $100 valuation falls well below this limit.
H. Bond Ratings. Denton's bonds currently have the following ratings:
Mood3L's Standard & Poor's
General Obligation Bonds Aa2 AA
Revenue Bonds Al AA -
These ratings directly affect the cost of debt. The City's policies are focused on issues which maintain high
bond ratings and keep debt costs reasonable.
120
DENTON SERVICE
Whatever *It * Takes!
AD VALOREM TAX DISTRIBUTION
BETWEEN DEBT SERVICE AND OPERATIONS AND MAINTENANCE
$45
$40
$35
$30
N $25
c
0
$20
$15
$10
$5
$0
00 O� O
�OOCR �O titi
�Clti y0 LO LO LO LO LO LO LO LO LO LO LO
Operations & Maintenance Debt Service
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
122
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Ad Valorem Taxes
$ 13,939,137
$ 13,689,460
$ 13,733,373 $
14,029,730
Delinquent - Ad Valorem Taxes
193,035
137,079
116,399
137,079
Interest Income
54,765
50,000
33,791
50,000
Transfer In - Drainage
520,057
556,244
556,244
920,802
Transfer In - Solid Waste
2,804,180
3,645,879
3,645,631
4,529,003
Transfer In - Fleet
274,620
265,379
265,376
258,558
Transfer In - Materials Mgmt
47,903
48,354
48,354
48,692
Transfer In - Technology
654,575
645,476
645,476
546,746
Transfer In - Communication
33,721
31,638
31,638
35,413
Transfer In - Airport
216,987
223,671
224,815
219,455
Transfer In - Electric
-
8,005,005
7,996,977
11,089,039
Transfer In - Water
2,976,520
2,845,849
4,921,916
Transfer In - Wastewater
1,096,688
1,082,362
2,788,602
Transfer In - Bond Interest
-
300,000
-
-
Net Effect of Refunding
203,366
-
-
-
TOTAL REVENUES
18,942,346
31,671,393
31,226,285
39,575,035
Use of Reserves
-
-
-
-
TOTAL RESOURCES
$ 18,942,346
$ 31,671,393
$ 31,226,285 $
39,575,035
General Debt Service
$ 13,433,644
$ 13,766,323
$ 13,785,111 $
14,029,730
Fleet Debt Service
274,620
265,379
265,376
258,558
Communications Debt Service
33,721
31,638
31,638
35,413
Technology Debt Service
654,575
645,476
645,476
212,742
Drainage Debt Service
520,057
556,244
556,244
541,225
Solid Waste Debt Service
2,804,180
3,645,879
3,645,631
4,529,003
Materials Mgmt Debt Service
47,903
48,354
48,354
48,692
Airport Debt Service
216,987
223,671
224,815
219,455
Electric Debt Service
-
8,005,005
7,996,977
11,089,039
Water Debt Service
2,976,520
2,845,849
4,921,916
Wastewater Debt Service
-
1,096,688
1,082,362
3,168,179
Fiscal Charges
16,412
22,000
22,000
22,000
TOTAL EXPENDITURES
$ 18,002,099
$ 31,283,177
$ 31,149,833 $
39,075,952
123
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
2011-12
$
25,640,000 $
13,413,952 $
39,053,952
2012-13
22,230,000
12,039,866
34,269,866
2013-14
21,625,000
11,202,091
32,827,091
2014-15
22,355,000
10,346,451
32,701,451
2015-16
21,235,000
9,467,286
30,702,286
2016-17
19,910,000
8,580,853
28,490,853
2017-18
19,900,000
7,664,890
27,564,890
2018-19
19,690,000
6,738,898
26,428,898
2019-20
19,810,000
5,821,404
25,631,404
2020-21
19,990,000
4,899,610
24,889,610
2021-22
19,215,000
3,999,496
23,214,496
2022-23
14,615,000
3,249,382
17,864,382
2023-24
14,795,000
2,612,328
17,407,328
2024-25
14,450,000
1,982,408
16,432,408
2025-26
8,770,000
1,481,890
10,251,890
2026-27
8,395,000
1,108,689
9,503,689
2027-28
7,130,000
776,174
7,906,174
2028-29
6,050,000
497,499
6,547,499
2029-30
6,360,000
232,704
6,592,704
2030-31
2,030,000
48,213
2,078,213
TOTAL $
314,195,000 $
106,164,084 $
420,359,084
124
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
$40,000,000
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$0
'12 '13 '14 '15 '16 '17 '18 '19 '20 '21 '22 '23 '24 '25 '26 '27 '28 '29 30 31
INTEREST E PRINCIPAL
125
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
2002
General Obligation
03-21-02
02-15-2022
5.00 to 5.25
2002
Certificates of Obligation
03-21-02
02-15-2022
4.50 to 5.25
2003
General Obligation Ref & Imp
03-14-03
02-15-2023
3.00 to 4.75
2003
Certificates of Obligation
03-14-03
02-15-2023
2.10 to 5.07
2004
General Obligation Refunding
12-10-04
02-15-2020
2.50 to 5.00
2004
Certificates of Obligation
05-04-04
02-15-2024
2.00 to 5.00
2005
General Obligation
05-25-05
02-15-2025
3.00 to 5.00
2005
Certificates of Obligation
05-15-05
02-15-2025
3.00 to 4.37
2006
General Obligation
07-07-06
02-15-2026
4.25 to 5.00
2006
Certificates of Obligation
07-07-06
02-15-2026
4.00 to 4.75
2007
General Obligation
07-17-07
02-15-2027
4.00 to 5.00
2007
Certificates of Obligation
07-17-07
02-15-2027
4.00 to 5.00
2007
General Obligation Refunding
09-17-07
02-15-2022
4.00 to 5.00
2007A
Certificates of Obligation
10-01-07
02-15-2027
4.00 to 5.00
2008
General Obligation
08-19-08
02-15-2028
4.00 to 4.75
2008
Certificates of Obligation
08-19-08
02-15-2028
3.00 to 4.63
2009
General Obligation Refunding
04-01-09
02-15-2016
3.00 to 5.00
2010
Combination Tax & Revenue Refunding**
03-02-10
02-15-2025
2.00 to 5.00
2010
Certificates of Obligation**
06-15-10
02-15-2030
2.00 to 5.00
2010
General Obligation
06-15-10
02-15-2030
3.80 to 4.30
2010A
General Obligation Refunding**
07-28-10
02-15-2014
3.00 to 5.00
2011
General Obligation Refunding & Improvement**
04-01-11
02-15-2031
2.00 to 4.75
2011
Certificates of Obligation**
04-01-11
02-15-2031
2.00 to 5.00
* Actual yields on bonds may differ from stated coupons.
** Includes Utility System debt previously sold as Utility System Revenue Bonds.
126
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
$
12,075,000 $
4,345,000 $
575,000 $
575,000 $
15,094 $
590,094
12,590,000
7,165,000
665,000
665,000
15,295
680,295
8,080,000
8,080,000
3,120,000
285,000
130,008
415,008
7,405,000
7,405,000
2,910,000
385,000
117,780
502,780
9,410,000
9,410,000
5,920,000
955,000
253,063
1,208,063
14,000,000
14,000,000
10,235,000
590,000
470,614
1,060,614
5,000,000
5,000,000
3,990,000
210,000
167,450
377,450
7,145,000
7,145,000
3,835,000
205,000
154,594
359,594
3,695,000
3,695,000
3,080,000
145,000
144,141
289,141
12,665,000
12,665,000
7,015,000
765,000
295,846
1,060,846
15,925,000
15,925,000
13,805,000
600,000
645,475
1,245,475
11,445,000
11,445,000
7,240,000
1,195,000
313,493
1,508,493
28,270,000
28,270,000
27,630,000
630,000
1,206,075
1,836,075
7,065,000
7,065,000
6,385,000
250,000
280,835
530,835
7,300,000
7,300,000
6,595,000
255,000
290,901
545,901
10,685,000
10,685,000
7,600,000
1,125,000
269,106
1,394,106
7,525,000
7,525,000
3,295,000
1,385,000
90,125
1,475,125
58,820,000
58,820,000
56,740,000
3,115,000
2,323,338
5,438,338
61,085,000
61,085,000
58,865,000
3,055,000
2,446,269
5,501,269
4,115,000
4,115,000
4,010,000
140,000
158,813
298,813
39,165,000
39,165,000
37,740,000
3,530,000
1,747,000
5,277,000
10,845,000
10,845,000
10,845,000
4,055,000
357,222
4,412,222
32,100,000
32,100,000
32,100,000
1,525,000
1,521,415
3,046,415
TOTAL $
314,195,000 $
25,640,000 $
13,413,952 $
39,053,952
127
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
128
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Electric Department provides competitive and reliable electric service for the citizens of Denton and general
management of DME operations. These facilities and operations include Power Supply Administration, Electric
Wholesale Power, Electric Operations & Maintenance, Electric Systems Operations, Electric Distribution, Electric
Substations, General Operations Administration, Engineering/GIS, Electric Metering, Electric Communications and
Community Relations.
DEPARTMENT TASKS
1. Maintain competitive position with other adjoining electric utilities while ensuring that the electric system has the
capability to provide reliable electric service for the present and future customers. (Objective 2.3.6)
2. Establish policies and systems to allow quick response and timely actions to improve DME's long term success.
(Objective 2.3.5)
3. Improve operational efficiency through teamwork, automation and state-of-the-art technology. (Objective 2.3.5)
4. Ensure DME is compliant with state and federal regulations. (Objective 2.3.2)
S. Manage DME infrastructure needs to meet future growth and development plans (Objective 2.5.1)
1. Total O&M exp/customers 2,344 2,786 2,320 2,647
2. Annual GWH net to system 1,358 1,349 1,392 1,409
1. Customer/employee 350 355 355 352
2. Average Annual Residential Rate for 1000
9.05 11.07 9.46 10.17
KWH
129
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Operating Revenues
$
119,173,530
$
145,022,547
$
126,585,816
$
139,711,427
Non -Operating Revenues
185,091
1,946,780
1,750,259
2,316,241
TOTAL REVENUES
119,358,621
146,969,327
128,336,075
142,027,668
Use of Reserves
-
500,000
-
-
TOTAL RESOURCES
$
119,358,621
$
147,469,327
$
128,336,075
$
142,027,668
EXPENDITURES
11' 1
1 1
1
1 12011-12
ADOPTED
Fuel & Purchased Power
$
78,644,431
$
93,633,335
$
72,724,108
$
84,405,872
Operation & Maintenance
18,077,630
21,585,616
20,901,036
22,302,358
Return on Investment
3,905,891
4,012,247
4,126,934
4,245,968
Franchise Fee
5,587,754
5,731,781
5,895,620
6,065,668
Non -Operating Expenditures
9,548,707
19,434,755
19,487,755
23,371,237
TOTAL EXPENDITURES
$
115,764,413
$
144,397,734
$
123,135,453
$
140,391,103
TOTALPERSONNEL
129.50 129.50 129.50 131.50
BUDGET ITEMS
FY 2010-11 I FY 2011-12
The budget reflects Base Rate Revenues lower than previous
projections.
The budget reflects no base rate increase. The budget reflects
the addition of 2 FTE's for NERC (North American Electric
Reliability Corporation) Compliance and analytical support.
The format of this budget is being used to provide financial information in a manner that is commensurate to what is
publicly available from the other municipal utilities and investor -owned utilities operating in Texas.
130
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Non -Operating
Revennec
ni,,,,-n -ti„rt ■ Franchise Fee
131
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
132
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The primary function of the Water Utility is to produce, distribute, and meter potable water for the City of Denton.
The treated water must meet or exceed all state and federal regulations. Other responsibilities include water system
capital improvement planning, development coordination and liaison with local, state, and federal regulatory
authorities. This Fund also includes Utilities Administration, Engineering, Public Works Inspection and Customer
Service Divisions.
DEPARTMENT TASKS
1. Management of existing and future water resources. (Objective 2.3.1)
2. Continue to meet or exceed all state, federal and EPA water quality standards. (Objective 2.3.3)
3. Maintain the provision of uninterrupted water service to customers at the lowest price. (Objective 2.3.6)
1. Finished water (billions) 6,610 6.524 6,487 6,569
2. New Water Meters Installed 464 538 231 285
3. Water mains replaced (feet) 17,921 16,100 20,700 20,900
1. Average residential cost per 1,000
$4.32 $4.49 $4.50 $4.77
gallons
2. Average monthly residential cost per
$36.22 $41.89 $40.70 $43.36
customer
3. Average cost per main break and service
$2,150 $2,500 $2,500 $2,500
repair
133
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Interest Operating
$
145,816
$
469,938
$
132,395
$
144,894
Water Sales Residential
11,574,336
13,780,164
13,171,325
14,685,599
Water Sales Commercial
10,143,019
12,523,925
11,991,645
13,612,870
Water for Resale
823,119
646,423
636,773
638,723
Other Water
1,008,225
871,376
618,193
884,863
Public Works Fees & Permits
481,456
430,000
412,000
392,000
Engineering Fees & Permits
13,485
10,000
11,300
11,000
Engineering Charges
2,173,819
1,952,146
1,950,396
1,928,883
Public Works Charges
198,800
243,271
237,016
261,636
Cost of Service - General Fund
125,613
116,491
115,088
112,552
Cost of Service - Electric
2,068,031
2,282,252
2,228,732
2,423,823
Cost of Service - Wastewater
704,966
799,237
751,655
852,689
Cost of Service - Solid Waste
821,364
741,761
712,510
800,205
Impact Fee Revenues
1,500,000
3,300,000
3,300,000
1,900,000
TOTAL REVENUES
$
31,782,049
$
38,166,984
$
36,269,028
$
38,649,737
Use of Reserves
7,853,561
785,704
-
90,693
TOTAL RESOURCES
$
39,635,610
$
38,952,688
$
36,269,028
$
38,740,430
11' 1
1 1
1 12011-12
EXPENDITURES
ACTUAL
1
11' 1
Water Administration
$
1,238,674
$
1,821,474
$
1,357,408
$
1,685,675
Water Production
10,215,872
5,993,217
5,091,734
6,001,290
Water Distribution
3,417,017
5,050,826
3,838,130
4,334,444
Water Metering
1,463,228
1,848,648
1,573,515
1,860,566
Water Engineering (1)
1,949,554
1,962,147
1,961,696
1,939,883
Public Works Inspections
657,455
673,271
649,016
653,636
Water Laboratory
345,456
427,050
421,137
400,698
Utilities Administration
741,022
952,952
835,673
981,485
Customer Service
3,728,268
3,898,453
3,834,552
4,148,203
Miscellaneous
15,879,064
16,324,650
16,264,064
16,734,550
TOTAL EXPENDITURES
$
39,635,610
$
38,952,688
$
35,826,925
$
38,740,430
Water Administration
9.00
9.00
9.00
9.50
Water Production
31.00
31.00
31.00
31.00
Water Distribution
22.00
22.00
22.00
22.00
Water Metering
13.50
14.00
14.00
14.00
Water Engineering
21.50
21.50
21.50
21.50
Public Works Inspections
9.50
9.50
9.50
9.50
Water Laboratory
4.00
4.00
4.00
4.00
Utilities Administration
7.00
7.00
7.00
7.00
Customer Service
40.50
40.50
39.50
39.50
TOTAL PERSONNEL
158.00
158.50
157.50
158.00
(1) Funding for the General Fund supported Engineering functions are budgeted in the Water Fund.
134
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Public Works i
0.68%
® Engineering Charg
4.98%
Engineering Fees&
Permits
0.03%
Public Works Fees &
Permits
1.01%
Other W,
2.28%
■ Water for Resa
1.65%
■ Fixed Assets O.0
Cost of Service Transl
8.10%
Use of Reserves
0.24%
Transfer to Capital
Miscellaneous 0.75%
-ating 0.37%
■ Purchased Power
Materials & Supplies
4.25%
Maintenance & Repair
3.13%
rn on Investment
2.69%
135
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Purchased Power
Purchased Water
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Return on Investment
Franchise Fee
Miscellaneous
Operations
Fixed Assets
Debt Service
Cost of Service - General Fund/ Streets
Cost of Service - Electric Fund
Cost of Service - Wastewater
Cost of Service - Fleet Services
Cost of Service - Technology
Cost of Service- Safety & Training
Cost of Service - Materials Mgmt
Transfer to Capital Projects
TOTAL EXPENDITURES
FY 2010-11
$ 1,093,445 $
1,495,140 $
1,274,975 $
1,435,800
90,764
100,650
94,482
91,500
9,561,968
10,323,788
9,580,336
10,526,963
1,250,660
1,742,020
1,408,143
1,646,106
764,908
1,196,947
1,172,184
1,214,507
201,537
201,425
201,425
197,382
792,846
973,766
924,628
1,043,772
1,132,636
1,380,812
1,320,897
1,480,717
57,852
100,006
93,841
94,435
1,663,494
3,101,317
2,049,973
2,518,593
22,768
260,000
10,000
10,000
12,285,347
11,806,963
12,311,135
12,371,898
1,278,226
1,360,960
1,360,960
1,398,972
553,762
565,748
565,748
653,820
115,658
116,815
116,815
120,319
24,648
25,272
25,272
26,832
878,170
668,887
668,887
778,407
92,347
85,273
85,273
87,184
78,891
70,648
70,648
72,767
7,695,683
3,376,251
2,491,303
2,970,456
$ 39,635,610 $
38,952,688 $
35,826,925 $
38,740,430
The Water Metering budget reflects the addition of 0.5 FTE
A 9% rate increase for water customers is included in the budget.
FY 2011-12
A 9.5% rate increase for water customers is included in the
budget.
The budget reflects a 0.5 FTE increase in the Water
Administration division, and the decrease of 1 FTE in the
Customer Service division, for a net decrease of 0.5 FTE.
136
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
2011-12
$
6,600,000 $
5,771,898 $
12,371,898
2012-13
7,315,000
5,450,579
12,765,579
2013-14
7,650,000
5,104,635
12,754,635
2014-15
8,010,000
4,737,354
12,747,354
2015-16
8,335,000
4,349,066
12,684,066
2016-17
8,750,000
3,934,147
12,684,147
2017-18
9,050,000
3,502,317
12,552,317
2018-19
9,510,000
3,058,425
12,568,425
2019-20
9,965,000
2,603,807
12,568,807
2020-21
8,590,000
2,169,279
10,759,279
2021-22
7,480,000
1,779,362
9,259,362
2022-23
5,525,000
1,468,096
6,993,096
2023-24
5,825,000
1,206,403
7,031,403
2024-25
6,115,000
931,334
7,046,334
2025-26
3,950,000
705,076
4,655,076
2026-27
4,130,000
532,351
4,662,351
2027-28
3,560,000
368,775
3,928,775
2028-29
3,395,000
221,443
3,616,443
2029-30
3,555,000
74,937
3,629,937
TOTAL $
127,310,000 $
47,969,284 $
175,279,284
Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds.
137
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
2002A
Utility System Revenue
03-28-02
12-01-2021
4.25 to 5.25
2003
Utility System Revenue & Refunding
03-28-03
12-01-2022
3.62 to 5.62
2004
Utility System Refunding
09-07-04
12-01-2024
2.00 to 5.25
2005
Utility System Refunding
05-15-05
12-01-2023
3.00 to 5.00
2007
Utility System Refunding
02-28-07
12-01-2029
4.00 to 5.00
2007A
Utility System Revenue
07-17-07
12-01-2026
4.00 to 5.00
2008
Utility System Revenue
08-19-08
12-01-2028
3.50 to 5.00
2010
Certificates of Obligation
06-15-10
02-15-2030
2.00 to 5.00
2010A
General Obligation Refunding
07-28-10
02-15-2014
3.00 to 5.00
2011
General Obligation Refunding & Improvement
04-01-11
02-15-2021
2.00 to 4.75
* Actual yields on bonds may differ from stated coupons.
Capital Improvements in the Utility System are partially funded through the sale of bonds.
The debt above represents consolidation of prior issues and funding for future growth.
The Utility System - Electric, Water, and Wastewater - is currently expanding to
accommodate the needs of the community and surrounding area which are
also dependent upon the system.
138
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
31,030,000
2,925,000
1,430,000
109,769
1,539,769
5,845,000
730,000
45,000
29,513
74,513
23,985,000
22,925,000
85,000
1,149,713
1,234,713
27,215,000
27,165,000
1,030,000
1,319,187
2,349,187
26,730,000
26,385,000
95,000
1,108,544
1,203,544
9,690,000
8,365,000
360,000
378,925
738,925
4,205,000
3,745,000
150,000
159,331
309,331
12,585,000
12,305,000
450,000
516,363
966,363
20,030,000
18,985,000
1,160,000
894,300
2,054,300
3,780,000
3,780,000
1,795,000
106,253
1,901,253
TOTAL $
6,600,000 $
5,771,898 $
12,371,898
139
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
140
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Wastewater Fund provides the citizens of Denton a safe and environmentally responsible means of recycling
wastewater. This service includes divisions of Wastewater Collection, Water Reclamation, Laboratory, Pretreatment,
effluent reuse program and composting operation. Other responsibilities include wastewater system capital
improvement planning, grant administration, and financial reporting. This Fund also includes drainage operations and
maintenance, street sweeping, floodplain management, drainage engineering and watershed protection program.
DEPARTMENT TASKS
1. Continue to maintain over 479 miles of wastewater collector and interceptor lines, 29 lift stations and force mains,
and two treatment plants in optimum condition in order to meet or exceed all regulatory compliance permits and
criteria, and to protect both public health and the environment. (Objective 2.3.3)
2. Plan, design, and develop wastewater infrastructure to meet both growth and replacement needs by using various
models and operational data. (Objective 2.5.1)
3. Minimize flooding and associated property damage through proper maintenance and operation of the City's
drainage system, and by implementing the drainage capital improvement program. (Objectives 2.4.1; 2.4.2)
1. Wastewater processed through plant 5.617 5.260 5.514 5.511
2. Wastewater Customers/full-time
equivalent (FTE) 429 449 440 421
3. Dyno products produced (CY) 53,500 52,000 53,000 54,000
1. Cost/million gallons
$3,262
$3,737
$3,478
$3,648
2. Cost/customer
$630
$646
$643
$666
3. Average cost per curb mile swept
$41
$39
$45
$47
141
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Interest Operating
Wastewater Residential
Wastewater Commercial
Wastewater Effluent Irrigation
Wastewater Wholesale
Other Wastewater
Drainage Fees
Transfer In - Other
Impact Fee Revenues
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
$ 69,962 $
275,336 $
135,251 $
122,589
7,595,521
8,040,757
7,879,855
8,908,366
7,779,219
8,212,890
7,999,162
9,041,594
113,386
143,353
143,353
143,353
502,348
477,196
477,195
482,961
978,824
1,093,002
1,020,600
1,042,235
4,083,900
4,060,917
4,127,859
4,134,357
218,658
222,905
222,905
229,592
800,160
1,400,000
1,400,000
1,000,000
$ 22,141,978 $
23,926,356 $
23,406,180 $
25,105,047
59,748
1,145,040
5,535
-
$ 22,201,726 $
25,071,396 $
23,411,715 $
25,105,047
Wastewater Administration
$ 1,044,238 $
1,425,618 $
984,548 $
1,210,001
Water Reclamation
3,479,569
3,641,804
3,525,742
3,839,274
Wastewater Collection
2,878,092
4,637,940
4,050,954
4,324,789
Beneficial Reuse
1,079,827
1,168,699
1,077,565
1,214,399
Wastewater Laboratory
460,499
520,339
507,634
536,020
Industrial Pretreatment
557,455
607,878
550,505
597,786
Drainage
1,768,199
2,050,415
2,109,924
2,129,640
Watershed Protection
522,389
582,344
562,491
573,356
Drainage Miscellaneous
1,588,428
1,633,343
1,607,773
1,580,915
Miscellaneous
8,823,030
8,803,016
8,434,579
8,795,388
TOTAL EXPENDITURES
$ 22,201,726 $
25,071,396 $
23,411,715 $
24,801,568
Wastewater Administration
8.50
8.50
8.50
10.00
Water Reclamation
21.00
21.00
21.00
21.00
Wastewater Collection
22.00
22.00
22.00
24.00
Beneficial Reuse
6.75
6.75
6.75
6.75
Wastewater Laboratory
4.00
4.00
4.00
4.00
Industrial Pretreatment
5.50
5.50
5.50
6.00
Drainage
16.00
16.00
16.00
16.00
Watershed Protection
4.62
4.62
4.62
4.62
TOTAL PERSONNEL
88.37
88.37
88.37
92.37
142
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Impact Fee Revenues
■ Other Wastewate
4.15%
" Wastewater Wholesale
1.92%
■ WastewaterEfflu
Irrigation
0.57%
Transfer for Capital
Projects 9.77%
■ Cost of Service
Transfers 9.25%—
■ Purchased Power
3.31%
",qw E
Materials &
Supplies 3.45%
® Maintenance & Repair
■ Miscellaneous 5.11%
0.59%
'I- Operations 8.23%
■ Franchise Fee 3.96%
■ Return on Investment Fixed Assets 0.29%
2.77%
143
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Purchased Power
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Miscellaneous
Operations
Return on Investment
Franchise Fee
Debt Service
General Obligation Debt Service
Cost of Service - General Fund/Streets
Cost of Service - Fleet Services
Cost of Service - Technology
Cost of Service - Materials Mgmt
Transfer to Electric Fund
Transfer to Street Fund
Cost of Service - Utilities Admin(l)
Cost of Service -Customer Service
Cost of Service -Safety & Training
Fixed Assets
Transfer for Capital Projects
TOTAL EXPENDITURES
FY 2010-11
$ 813,367 $
825,000 $
766,000 $
820,000
5,455,143
6,138,762
5,850,075
6,526,499
495,433
808,921
775,579
856,286
914,866
1,223,908
1,188,944
1,266,124
112,615
113,173
113,173
102,253
58,836
44,127
43,672
43,944
1,804,860
2,381,151
1,946,746
2,040,350
580,245
628,852
613,206
686,648
828,922
898,360
876,008
980,925
6,525,426
6,322,668
6,002,425
5,756,369
520,057
556,244
570,051
920,802
693,251
729,208
729,208
735,093
35,568
34,632
34,632
34,320
260,966
224,240
224,240
257,818
63,940
57,259
57,258
58,976
257,132
254,789
254,789
267,556
-
-
-
15,016
240,503
311,196
271,613
316,651
464,463
488,041
480,041
536,038
92,347
85,273
85,273
87,184
65,234
311,600
61,300
71,500
1,918,552
2,633,992
2,467,482
2,421,216
$ 22,201,726 $
25,071,396 $
23,411,715 $
24,801,568
The Wastewater budget reflects no major changes
FY 2011-12
Wastewater budget reflects the addition of 3.517TE's to
ess regulatory compliance. An additional 0.5 FTE is
osed for a one half of a Water/ Wastewater Coordinator
ion. The Wastewater budget reflects an 11.0% increase in
144
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Interest Operating
$ - $
40,000 $
$
Drainage Fees
4,083,900
4,060,917
4,127,859
4,134,357
Wastewater Resources
58,028
59,769
59,769
61,562
General Government Resources
103,000
106,090
106,090
109,273
TOTAL RESOURCES
$ 4,244,928 $
4,266,776 $
4,293,718 $
4,305,192
Drainage $
1,768,199
$ 2,050,415
$
2,109,924
$
2,129,640
Watershed Protection
522,388
582,344
562,491
573,356
Drainage Miscellaneous
1,588,428
1,633,343
1,607,773
1,580,915
TOTAL EXPENDITURES $
3,879,015
$ 4,266,102
$
4,280,188
$
4,283,911
PERSONNEL
1191
1 1
1 12011-12
Time Equivalents (FTE)
ACTUAL
BUDGETFull
11' 1
Drainage
16.00
16.00
16.00
16.00
Watershed Protection
4.62
4.62
4.62
4.62
TOTAL PERSONNEL
20.62
20.62
20.62
20.62
1191
1 1
1 12011-12
EXPENDITURES1N
ACTUAL
BUDGET
ESTIMATE
ADOPTED
Personal Services $
1,214,400
$ 1,480,604
$
1,352,211
$
1,535,337
Materials & Supplies
72,231
94,150
93,155
94,155
Maintenance & Repair
107,105
152,216
152,216
152,816
Insurance
13,495
18,413
18,413
17,908
Miscellaneous
1,592
2,740
2,460
2,740
Operations
386,874
483,492
490,816
451,940
Debt Service
758,869
756,953
726,200
316,802
General Obligation Debt Service
520,057
556,244
570,051
920,802
Cost of Service - General Fund
117,023
120,534
120,534
124,150
Cost of Service - Fleet Services
10,608
9,672
9,672
9,984
Cost of Service - Technology
76,994
61,750
61,750
64,594
Cost of Service - Materials Mgmt
7,027
6,293
6,293
6,481
Cost of Service - Utilities Admin
43,291
53,152
46,391
52,254
Cost of Service -Customer Service
109,575
113,691
111,827
133,720
Cost of Service -Safety & Training
11,035
10,233
10,233
10,462
Cost of Service - Risk Retention
-
-
-
-
Transfer for Capital Projects
428,839
345,966
507,966
389,766
TOTAL EXPENDITURES $
3,879,015
$ 4,266,102
$
4,280,188
$
4,283,911
MAJOR BUDGET
ITEMS i1I
FY 2010-11
I
FY 2011-12
The Drainage budget reflects no major changes.
IThe Drainage budget
reflects
no major changes.
[1] NOTE: The Drainage operation fund is a component of the Wastewater Fund
145
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
146
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
2011-12
$
4,593,074 $
2,084,096 $
6,677,170
2012-13
4,339,368
1,891,704
6,231,072
2013-14
4,459,652
1,698,604
6,158,256
2014-15
4,323,295
1,504,163
5,827,458
2015-16
4,339,130
1,308,539
5,647,669
2016-17
4,313,273
1,107,391
5,420,664
2017-18
4,365,414
904,833
5,270,247
2018-19
4,215,439
705,651
4,921,090
2019-20
4,418,710
508,798
4,927,508
2020-21
3,100,107
338,883
3,438,990
2021-22
2,573,454
207,253
2,780,707
2022-23
1,487,083
114,103
1,601,186
2023-24
245,000
76,319
321,319
2024-25
255,000
66,319
321,319
2025-26
270,000
55,819
325,819
2026-27
285,000
44,719
329,719
2027-28
300,000
33,019
333,019
2028-29
320,000
20,419
340,419
2029-30
335,000
6,908
341,908
TOTAL $
48,537,999 $
12,677,540 $
61,215,539
Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds for Wastewater
and Drainage.
147
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
2002A
Utility System Revenue
03-28-02
12-01-2021
4.25 to 5.25
2003
Utility System Refunding & Revenue
03-28-03
12-01-2022
3.62 to 5.62
2004
Utility System Refunding
09-07-04
06-01-2014
2.00 to 5.25
2004
General Obligation Refunding"'
12-07-04
02-15-2017
2.50 to 5.00
2005
Utility System Refunding
05-15-05
12-01-2023
3.00 to 5.00
2007
Utility System Refunding
02-28-07
12-01-2029
4.00 to 5.00
2007
General Obligation Refunding"'
09-15-07
02-15-2018
4.00 to 5.25
2009
General Obligation Refunding "1
05-05-09
02-15-2016
3.00 to 5.00
2010
Certificates of Obligation
06-15-10
02-15-2030
2.00 to 5.00
2010A
General Obligation Refunding
07-28-10
02-15-2014
3.00 to 5.00
2011
Certificates of Obligation
04-01-11
02-15-2016
2.00 to 5.00
2011
General Obligation Refunding & Improvement
04-01-11
02-15-2021
2.00 to 4.75
* Actual yields on bonds may differ from stated coupons.
(1) Includes Drainage funds
Capital Improvements in the Utility System are partially funded through the sale of bonds. The
debt above represents consolidation of prior issues and funding for future growth.
The Utility System - Electric, Water, and Wastewater - is currently expanding to accommodate the
needs of the community and surrounding area which are also dependent upon the system.
148
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
17,120,000
1,610,000
785,000
60,484
845,484
18,151,142
11,502,999
708,074
465,308
1,173,382
865,000
630,000
-
28,350
28,350
730,000
350,000
90,000
14,013
104,013
10,165,000
10,120,000
190,000
501,250
691,250
5,030,000
4,960,000
20,000
209,300
229,300
1,235,000
1,200,000
175,000
45,337
220,337
1,405,000
745,000
195,000
21,875
216,875
4,355,000
4,260,000
155,000
178,844
333,844
11,185,000
10,925,000
1,010,000
505,450
1,515,450
500,000
500,000
85,000
12,872
97,872
1,735,000
1,735,000
1,180,000
41,013
1,221,013
TOTAL $
4,593,074 $
2,084,096 $
6,677,170
149
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
150
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The primary function of the Solid Waste Department is to protect the public health and the environment through the
collection of residential, commercial, industrial, and institutional wastes, and either dispose of collected materials in
the landfill, or divert salvageable materials (yard waste) from landfill disposal in order that they may be processed
into other useful products. In addition, the Department manages the residential recycling service provider, and
provides commercial, industrial, and institutional recycling services. The Department provides residential and multi-
family home chemical collections, and disposal and/or reuse services. The Department collects methane gas, from the
landfill, which is then used to generate electrical power, and is then sold to DME for ultimate use by local customers.
Other responsibilities include master planning, capital improvement planning, and maintaining compliance with local,
state, and federal regulatory authorities.
DEPARTMENT TASKS
1. Collect and Transport Residential, Commercial, and Industrial Refuse and Recyclables (Objective 2.2.3)
2. Provide Landfill and Materials Processing Operations (Objective 2.2.3)
3. Provide Community Education and Community Services Support for Resource Recovery (Objective 5.5.2)
4. Provide Capital Construction Services for Solid Waste and Other Departments (Objective 2.2.5)
S. Provide Keep Denton Beautiful Services (Objective 4.4.2)
1. Gross Tons of Waste
190,497
212,474
185,168
265,901
2. Recycled Tons
50,241
46,938
53,006
83,124
3. Monthly Customers Served
31,799
32,698
32,425
33,050
1. Gross Tons per FTE
2,037
2,157
1,880
2,520
2. Annual Tons Recycled per Customer
1.58
1.44
1.63
2.52
3. Customers Served per FTE
340
332
329
313
151
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Refuse Fees - Residential
$ 5,849,886 $
6,593,645 $
6,985,529 $
7,037,509
Refuse Fees - Commercial
8,071,045
9,444,007
9,171,838
9,700,246
Landfill Fees
1,678,161
1,488,640
1,830,790
3,250,137
Recycling
2,339,182
2,766,397
2,906,591
3,075,411
Construction & Demolition *
1,172
464,000
-
-
Other Revenues
290,250
229,700
9,500
10,000
TOTAL REVENUES
$ 18,229,696 $
20,986,389 $
20,904,248 $
23,073,303
Use of Reserves
478,619
142,477
-
-
TOTAL RESOURCES
$ 18,708,315 $
21,128,866 $
20,904,248 $
23,073,303
*The Construction and Demolition program was temporarily suspended in
FY2010-11 and is reflected in the Landfill category in FY2011-12
Solid Waste Administration
Residential Collection
Commercial Collection
Solid Waste Landfill
Solid Waste Recycling
Construction and Demolition
Keep Denton Beautiful (KDB)
Miscellaneous
TOTAL EXPENDITURES
$ 620,708 $
688,885 $
628,750 $
670,096
3,442,628
5,446,027
5,435,536
5,982,875
3,006,922
6,213,442
6,165,235
6,438,629
3,666,182
5,351,912
5,490,196
6,218,290
1,806,599
2,604,972
2,543,383
3,237,421
237,546
480,721
-
-
-
342,907
352,271
357,025
5,927,730
-
-
-
$ 18,708,315 $
21,128,866 $
20,615,371 $
22,904,336
Solid Waste Administration
4.00
4.00
4.00
4.00
Residential Collection
31.50
31.50
31.50
31.50
Commercial Collection
23.50
23.50
23.50
23.50
Solid Waste Landfill
23.50
25.50
25.50
26.50
Solid Waste Recycling
11.00
11.00
11.00
17.00
Keep Denton Beautiful (KDB)
-
3.00
3.00
3.00
TOTAL PERSONNEL
93.50
98.50
98.50
105.50
152
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Other Revenues
0.04%
....,,, - --- , .. ..YY..
1.19%
Fee
idfill Closure
1.64%
Transfers
8.66%
A Assets
.33%
153
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
$ 6,612,860 $
7,208,885
$ 7,218,885 $
7,315,794
Materials & Supplies
157,831
238,388
229,140
272,150
Maintenance & Repair
243,359
252,637
230,748
273,527
Insurance
97,369
125,376
125,076
146,658
Franchise Fee
902,036
1,038,156
1,038,156
1,124,323
Miscellaneous
65,538
51,350
47,860
51,265
Operations
5,514,496
5,731,522
5,273,290
6,528,230
Debt Service
2,804,180
3,706,113
3,687,840
4,529,003
Cost of Service - General Fund
721,256
774,657
767,167
765,180
Landfill Closure
336,411
365,000
365,000
375,950
Cost of Service - Technology Services
200,167
192,268
193,394
241,362
Cost of Service - Fleet Services
39,000
40,560
40,560
40,872
Cost of Service - Safety and Training
87,950
90,588
90,588
84,344
Cost of Service - Electric
1,532
970
970
2,375
Cost of Service -Materials Mgmt
55,881
50,042
50,042
50,693
Cost of Service - Utility Admin
120,943
154,264
152,523
160,677
Cost of Service - Customer Service
700,421
587,497
583,539
637,733
Fixed Assets
17,085
90,000
90,000
304,200
Capital Projects
30,000
430,593
430,593
-
TOTAL EXPENDITURES
$ 18,708,315 $
21,128,866
$ 20,615,371 $
22,904,336
MAJOR BUDGET
ITEMS
FY 2010-11
I
FY 2011-12
The budget reflects the addition of 5 FTE's to the following
divisions: Landfill - 2 FTE's, equipment operators will be added
for C&D processing, KDB - 3 FTE's have been transferred from
the General Fund.
The budget reflects the addition of 6 FTE's for the curbside
Recycling program, and 1 FTE for Landfill operations.
154
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
2011-12
$
3,464,050 $
1,064,953 $
4,529,003
2012-13
3,442,100
861,394
4,303,494
2013-14
3,048,200
750,232
3,798,432
2014-15
3,080,000
647,035
3,727,035
2015-16
2,100,000
561,690
2,661,690
2016-17
1,115,000
504,315
1,619,315
2017-18
1,160,000
454,577
1,614,577
2018-19
1,200,000
401,952
1,601,952
2019-20
1,245,000
345,590
1,590,590
2020-21
975,000
295,586
1,270,586
2021-22
915,000
254,241
1,169,241
2022-23
730,000
217,176
947,176
2023-24
765,000
183,048
948,048
2024-25
735,000
148,800
883,800
2025-26
705,000
116,696
821,696
2026-27
590,000
88,541
678,541
2027-28
515,000
64,769
579,769
2028-29
460,000
43,847
503,847
2029-30
480,000
23,363
503,363
2030-31
270,000
6,412
276,412
TOTAL $
26,994,350 $
7,034,217 $
34,028,567
Note: The above debt service schedules represent a portion of the City of Denton's General Obligation Bonds.
155
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
2002
Certificates of Obligation
03-21-02
02-15-2022
4.50 to 5.25
2003
General Obligation Refunding
03-14-03
02-15-2014
3.00 to 4.00
2003
Certificates of Obligation
03-14-03
02-15-2013
2.10 to 5.07
2004
General Obligation Refunding
12-10-04
02-15-2020
2.50 to 5.00
2004
Certificates of Obligation
05-04-04
02-15-2024
2.00 to 5.00
2005
Certificates of Obligation
05-15-05
02-15-2025
3.00 to 4.37
2006
Certificates of Obligation
07-15-06
02-15-2006
4.00 to 4.75
2007
Certificates of Obligation
07-17-07
02-15-2027
4.00 to 5.00
2007A
General Obligation Refunding
09-17-07
02-15-2022
4.00 to 5.00
2008
Certificates of Obligation
08-19-08
02-15-2028
3.00 to 4.625
2009
General Obligation Refunding
04-01-09
02-15-2016
3.00 to 5.00
2010
Certificates of Obligation
06-15-10
02-15-2030
2.00 to 5.00
2010A
General Obligation Refunding
07-28-10
02-15-2014
3.00 to 5.00
2011
Certificates of Obligation
04-01-11
02-15-2031
2.00 to 5.00
* Actual yields on bonds may differ from stated coupons.
Note: Solid Waste Fund bond issue is part of General Debt Service Fund.
156
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
4,545,000
145,000
145,000
3,335
148,335
857,000
204,350
64,050
6,829
70,879
1,755,000
170,000
85,000
5,015
90,015
2,040,000
590,000
135,000
22,900
157,900
1,195,000
620,000
35,000
28,537
63,537
1,570,000
640,000
35,000
25,781
60,781
5,450,050
2,445,000
470,000
99,120
569,120
2,590,000
1,455,000
320,000
60,889
380,889
2,245,000
2,195,000
10,000
96,525
106,525
2,820,000
2,015,000
295,000
70,762
365,762
795,000
565,000
145,000
16,625
161,625
8,410,000
7,625,000
895,000
305,275
1,200,275
430,000
430,000
65,000
19,550
84,550
7,895,000
7,895,000
765,000
303,810
1,068,810
TOTAL $
3,464,050 $
1,064,953 $
4,529,003
SOLID WASTE LANDFILL
as of Sept. 30, 2011
Reserve for
Landfill Closure &
Post -Closure Care
TOTAL $ 5,385,000
157
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
158
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Denton Airport serves the aviation industry by providing a 7,000-foot runway with associated taxiways, ramps,
and navigational aids while operating a base for local aircraft for personal and business purposes. The Airport also
hosts major aviation businesses with international contracts for aircraft maintenance and flight instruction.
DEPARTMENT TASKS
1. Maintenance requirements for landscape and infrastructure at Denton Airport have increased with the addition
of 1,000 feet of runway and 3,000 feet of taxiway pavement and fixtures such as lighting and signage. In
addition, hundreds of acres of runway safety area have been cleared, graded and planted with ground cover. A
perimeter security fence will be completed in 2011 which will require routine landscape maintenance inside and
out. Potential new tenants in the area adjacent to the new Southeast Taxiway will add tenant service and create
additional use of the Airport runway and taxiways, resulting in increased maintenance. (Objective 2.5.2)
2. Operations support for private and corporate aviation has increased along with the growth of hangars,
businesses and based aircraft. The Air Traffic Control (ATC) Tower has radar display, and, along with security
improvements and lengthening of the runway at Denton Airport, will result in increased routine and special
event traffic which will, in turn, require greater demand for operations coordination among Airport
administration, the ATC Tower, Fixed Base Operators and users of the Airport. (Objective 2.5.1)
3. Tenant relations, communication and operation safety have been emphasized as requiring enhanced
management emphasis in Fiscal 2011/12. (Objective 4.2.1)
4. Master planning for surface development and utility services is a task identified for special emphasis in Fiscal
2011/12. (Objective 2.5.1; Objective 3.1.1)
S. Grant administration for completion of approximately $10 million of infrastructure improvements at Denton
Airport will continue to be a task assignment for Fiscal 2011/12, as well as application for new grants to fund
planning and development at Denton Airport. (Objective 2.5.2)
1. Daily Airfield Inspections
260
260
260
260
2. Airfield Acres Maintained
261
457
457
457
3. Special Events Hosted
10
15
12
12
1. Airport Fuel Flowage (gallons)
984,766
980,470
1,132,380
1,302,353
2. Negotiated Lease Agreements
8
19
15
15
3. Airport Aircraft Operations
139,600
220,679
147,032
155,853
159
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Airport Ground Leases
FBO Commisions
Airport Gas Royalties
Airport Leases
Miscellaneous
Interest Income
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
$ 293,890 $
621,133 $
335,000 $
375,000
200,928
325,000
226,316
245,000
4,124,918
2,729,944
21200,000
1,500,000
15,152
12,413
43,581
29,000
15,000
32,049
50,000
30,000
35,000
$ 4,679,350 $
3,769,658 $
2,820,316 $
2,170,000
$ 4,679,350 $ 3,769,658 $ 2,820,316 $ 2,170,000
Personal Services $
296,048 $
351,561 $
335,217 $
359,178
Materials & Supplies
5,333
8,300
7,339
8,900
Repair & Maintenance
33,886
80,670
70,713
79,497
Insurance
18,065
18,321
18,321
17,874
Miscellaneous
1,853
1,860
2,011
1,500
Operations
197,328
2,613,480
124,223
710,835
Transfers
2,215,769
40,544
6,214
39,681
Debt Service Transfer
216,987
223,671
223,671
219,455
Cost of Service Transfer - General Fund
-
178,124
178,124
178,124
Franchise Fee & Return on Investment
-
84,126
53,254
54,852
TOTAL EXPENDITURES $
2,985,269 $
3,600,657 $
1,019,087 $
1,669,896
Airport
TOTAL PERSONNEL
5.00 5.00 5.00
5.00 5.00 5.00
* FY 2009-10 figures represent the Airport Gas Well Fund only, which was previously shown as a Special Revenue Fund.
BUDGET ITEMS
FY 2010-11 I FY 2011-12
The budget reflects a new Airport Enterprise fund. This new
fund accounts for Airport projects that previously were included
in the General Fund, as well as, the Airport Gas Well Fund which
was previously shown as a separate special revenue fund. This
budget includes the transfer of 4 FTE's from the General Fund,
and the addition of 1 FTE, Field Service worker.
The budget reflects $250,000 in funds for year one (1) of a five
(5) year program to repair and/or resurface approximately 5.5
miles of Airport roads; $50,000 is for Grant matching to update
the 2003 Master Plan; $60,056 for the purchase of a utility
tractor; and $50,000 for the creation of an airport marketing
program.
160
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Miscellaneou
0.09%
■ Insu
1.0
Transfers
4.76% & Supplies
0.53 %
■ Miscellaneous
0.70%
Interest
Income
1.61 %
)ebt Service Transfer
13.14%
Cost of Service Transfer -
General Fund
10.67%
Franchise Fee & Return
on Investment
3.28%
161
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
162
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Technology Services Department contributes to an efficient and productive City government by using modern
information technologies to improve both worker productivity and citizen access to government information and
services.
DEPARTMENT TASKS
1. Develop information technology systems to automate routine processes. (Objective 1.5.1)
2. Utilize data analysis to make informed management and operational decisions. (Objective 1.5.2)
3. Reduce reliance on paper -based systems. (Objective 1.5.3)
1. Divisions served
89
89
88
88
2. User support calls serviced
5,230
5,200
5,200
5,400
3. Number of desktop phones serviced
1,258
1,085
1,057
1,057
1191
1 1
1 12011-12
PRODUCTIVITYBUDGET
11' 1
1. User support calls serviced remotely vs.
65%/35%
70%/30%
70%/30%
65%/35%
onsite
2. Online transactions processed
24,000,000
23,500,000
24,250,000
25,000,000
3. Computers and peripherals per support
person
325
330
345
350
163
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Communication Services Transfer
Cost of Service - General Fund
Cost of Service - Electric Fund
Cost of Service - Water Fund
Cost of Service - Wastewater Fund
Cost of Service - Solid Waste Fund
Cost of Service - Fleet Services Fund
Cost of Service - Materials Management
Cost of Service - Risk Retention
Cost of Service - Reprographics
Cost of Service - Street Improvement
Cost of Service - Aquatic
Cost of Service - Other
Transfer from - Municipal Court Tech Fund
Sale of Documents
Copy Sales
Miscellaneous
Interest Income
Cost of Service to Reprographics
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
Administration
Telecommunications
Geographic Information Systems
Applications Development
User Support
Public Safety/Projects
Regulatory Compliance
Reprographics
TOTAL EXPENDITURES
$ 644,661 $
521,543 $
521,543 $
720,841
3,842,324
3,318,156
3,318,156
4,096,876
663,398
720,984
790,984
875,533
878,170
668,888
668,888
778,407
260,966
224,241
224,241
257,818
200,167
192,268
192,268
222,899
49,766
67,882
67,882
71,379
66,783
55,032
55,032
65,950
29,165
21,406
21,406
25,189
14,888
14,776
14,776
17,161
-
-
-
65,328
-
46,908
46,908
62,508
43,785
43,785
37,809
105,053
125,000
100,000
125,000
304,268
94,775
334,403
349,980
88,697
200,000
94,775
94,775
24,239
6,500
4,000
-
7,552
-
-
127,175
127,175
-
$ 7,180,097 $
6,449,319 $
6,626,222 $
7,867,453
-
356,998
131,371
158,049
$ 7,180,097 $
6,806,317 $
6,757,593 $
8,025,502
$ 1,383,419 $
1,755,254 $
1,752,914 $
2,204,037
708,174
1,088,195
1,085,888
1,162,820
327,875
342,746
309,252
422,963
1,566,808
1,741,804
1,736,595
2,025,357
747,760
833,494
828,494
1,039,967
450,513
616,374
616,000
522,657
-
-
-
203,474
403,959
428,450
428,450
444,227
$ 5,588,508 $
6,806,317 $
6,757,593 $
8,025,502
Administration
5.00
5.00
5.00
5.00
Telecommunications
3.00
3.00
3.00
3.00
Geographic Information Systems
2.00
2.00
2.00
2.00
Applications Development
7.00
8.00
8.00
8.00
User Support
6.00
6.00
6.00
6.00
Regulatory Compliance
-
-
1.00
1.00
Reprographics
2.00
2.00
2.00
2.00
TOTAL PERSONNEL
25.00
26.00
27.00
27.00
164
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Cost of
Fu
■ Insurance
0.27%
Materials & Su
4.71%
Cost of Service -
® Cnst of Service -
iste Fund
78%
Cost of Service -
treet Improvement
0.81%
Cost of Service - Other
5.05%
Sale of Documents
4.36%
venue - Copier Service
1.18%
Use of Reserves
1.97%
mmunication Services
Transfer
8.98%
nnht p-.t
ansfers
1.48%
■ Fixed Assets
8.49%
165
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Personal Services
$ 2,481,645 $
2,468,058 $
2,433,378 $
2,688,014
Materials & Supplies
258,521
358,250
368,979
377,776
Maintenance & Repair
1,235,133
1,827,695
1,789,107
2,241,307
Insurance
35,218
24,981
19,521
21,268
Operations
850,083
873,175
1,051,687
1,154,156
Debt Payment
317,983
679,198
679,198
582,159
Transfers
409,925
524,960
63,604
279,607
Fixed Assets
-
50,000
352,119
681,215
TOTAL EXPENDITURES
$ 5,588,508 $
6,806,317 $
6,757,593 $
8,025,502
BUDGETITEMS
FY 2010-11 1 FY 2011-12
The budget includes the addition of 1 FTE, Business Information
Analyst, that was transferred from the Finance Department in the
General Fund.
The budget includes $250,000 for a Disaster Recovery Data Facility.
budget reflects the addition of a 1 FTE, and a division for
tric regulatory compliance.
166
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Materials Management Department is composed of two divisions: 1) the Purchasing division manages the
acquisition of supplies and services; and 2) the Warehouse division is responsible for storage and distribution of
applicable materials and supplies. Our mission is to provide goods and services to the maximum value obtainable, to
efficiently and accurately perform warehousing and inventory control, to direct resource -recovery efforts to the best of
our ability, and to offer contract administration services.
DEPARTMENT TASKS
1. The Materials Management and Purchasing Dept shall consistently obtain and promote "best value" procurement
opportunities for all purchased commodities and services utilized by the City of Denton. (Objective 1.1.6)
2. The Materials Management and Purchasing Dept shall establish and maintain policies and procedures that
consistently lead the effort to prevent waste, fraud, and abuse when utilizing and accessing City of Denton financial
resources. These policies and procedures shall also lead towards effective and efficient transparency of City of
Denton procurement opportunities. (Objective 1.1.4)
3. The Materials Management and Purchasing Dept shall establish efficient and effective methods of conducting
business with the City of Denton, and move towards enhanced utilization of available technological solutions which
promote transparency and efficiency in City of Denton procurement opportunities. (Objectives 1.4.3; 1.5.1 and 1.5.3)
4. The Materials Management and Purchasing Dept shall establish effective policies the promote "sustainability" in all
City of Denton procurement opportunities. (Objective 3.3.1)
S. The Materials Management and Purchasing Dept shall establish and maintain effective participation with other
governmental procurement and contracting entities. The staff shall cultivate effective relationships that ensure the
City of Denton obtains long-lasting contractual agreements, which lead to continuity in the procurement process.
(Objective 5.2.2)
1. Formal bids prepared/City Manager 69 145 170 180
approval forms
2. Purchase order lines processed 11,296 13,800 11,056 12,590
3. Stock requisitions filled per 3,908 5,400 3,385 4,200
employee
1. Purchase orders processed in 3 days
100%
84%
100%
100%
2. Formal bids processed in 60 days
85%
80%
85%
90%
3. Warehouse requested materials in stock
97%
97%
98%
98%
167
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Sale of Scrap Material
$ 801 $
8,425 $
3,352 $
3,250
Postage Fees
59,262
82,910
55,792
54,570
Warehouse Sales
5,730,474
10,396,930
8,019,482
5,123,958
Miscellaneous Income
36,823
18,300
43,463
44,200
Cost of Service - General Fund
287,285
252,206
194,230
264,983
Cost of Service - Electric Fund
121,242
108,573
108,573
111,830
Cost of Service - Water Fund
78,891
70,648
70,648
72,767
Cost of Service - Wastewater Fund
63,940
57,259
57,259
58,977
Cost of Service - Solid Waste Fund
55,881
50,042
50,042
51,543
Cost of Service - Other Funds
128,394
133,631
115,825
119,300
Auction Proceeds
75,516
39,550
30,115
35,300
TOTAL REVENUES
$ 6,638,509 $
11,218,474 $
8,748,781 $
5,940,678
Use of Reserves
-
-
-
162,076
TOTAL RESOURCES
$ 6,638,509 $
11,218,474 $
8,748,781 $
6,102,754
Personal Services
$ 875,895 $
966,306 $
826,687 $
940,054
Materials & Supplies
80,049
29,825
25,794
21,063
Inventory
5,108,205
10,007,740
7,483,017
4,895,140
Maintenance & Repair
17,843
20,452
16,502
16,652
Insurance
27,755
17,987
17,987
18,106
Miscellaneous
1,943
990
990
1,000
Operations
151,343
70,367
79,203
94,225
Debt Service
21,768
47,903
48,354
48,692
Transfers
68,655
56,904
73,774
67,822
Fixed Assets
-
-
93,314
-
TOTAL EXPENDITURES
$ 6,353,456 $
11,218,474 $
8,665,622 $
6,102,754
Purchasing 8.00 8.00 8.00 7.00
Warehouse 5.50 5.50 5.50 5.00
TOTAL PERSONNEL 13.50 13.50 13.50 12.00
MAJOR BUDGET ITEMS
FY 2010-11 FY 2011-12
The budget estimate reflects a $3.9 Million budget amendment, The budget reflects a reduction of 1.5 FTE's. (1FTE in the
due to a one-time sale of Electric transformers. Purchasing division and 0.5 FTE in the Warehouse.)
168
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Misrellaneous Income
0.72 %
® Auction Proceeds
0.5 8 %
Use of Reserves
2.66%
Sale of Scrap Material
0.05 %
■ Postage Fees
0.89%
Vlaintenance & Repair
0.2 7 %
Insurance
0.30%
I Miscellaneous
0.02 %
■ Operations
1.54%
Debt Service
0.80%
& Supplies
0.3 5 %
169
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
170
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
Fleet Management is responsible for providing high quality, cost effective preventive and corrective maintenance, fuel
and fleet warehouse administration and consulting on all types of equipment for the City of Denton. The department
provides for all areas of vehicle and equipment diagnostics and repairs, while providing an extensive preventative
maintenance program to assure dependability, availability, safety of the fleet and is responsible for the complete up
fitting and decals on all City vehicles and equipment. The department is also responsible for fuel dispensing
operations at the City's Service Center and landfill locations. Fleet Services provides a complete history of vehicle and
equipment maintenance/repair costs, sublet repairs, labor charges, and fuel usage to City departments on a monthly
basis, using a computerized fleet management system.
DEPARTMENT TASKS
1. Parts / Warehouse Mgmt: Fleet Services administers issuing of parts for repairs and maintenance of City
equipment. Fleet Services manages the warehouse contract for compliance and audits the vendors monthly
billing of parts. (Objective 1.1.4)
2. Vehicle Acquisition/ Disposal: Fleet Services provides specification writing services for new vehicle and
equipment purchases. Fleet Services assists the user departments with evaluating and selecting equipment that
best fits their business needs and offers advice on fleet utilization, size and useful life. (Objective 2.3.4)
3. Vehicle Maintenance: Preventive Maintenance includes the scheduling and performance of routine maintenance to
ensure maximum longevity and equipment safety. Corrective maintenance includes the performance of routine
and emergency repairs to ensure the proper function and safety of the equipment and the maximum utilization of
the fleet. As part of the business, Fleet Services provides monthly billing and reporting to the user departments.
(Objective 1.5.3)
4. Fuel Administration: Oversees the operation and the purchasing of fuel for all user departments. Provides the
period monitoring and reporting required by the Texas Commission on Environmental Quality. As part of this
business, Fleet Services provides monthly billing and reporting to departments and is responsible for the
oversight of all fuel storage tanks and pump operations. (Objective 1.5.3)
1191 1 1 1 1 1
WORKLOAD MEASURES ACTUAL BUDGET 11' 1
1. Diesel/ Bio Diesel purchased (gallons) 981,403 1,045,000 1,045,000 1,045,000
2. Unleaded / E-85 purchased (gallons) 254,156 250,000 250,000 250,000
3. Propane purchased (gallons) 1,923 8,000 6,000 10,000
1. Vehicles to technicians 79:1 79:1 79:1 79:1
2. Technician Productivity (%) 80% 85% 80% 85%
3. Mechanics on staff with ASE 75% 100% 85% 100%
Certifications (%)
171
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Fuel Sales
$
3,142,004
$
5,621,580
$
4,569,392
$
6,596,950
Parts Vehicle Maintenance
4,351,829
4,193,675
3,856,552
4,737,565
DCTA Fleet Maintenance
-
-
-
1,173,708
Federal Transit Administration Grant
-
-
-
450,000
Miscellaneous
24,606
1,300
95,888
1,300
Fleet Rental
-
25,168
10,000
25,168
Fleet Admin Transfers
278,928
281,112
281,112
292,656
TOTAL REVENUES
$
7,797,367
$
10,122,835
$
8,812,944
$
13,277,347
Use of Reserves
684,555
-
-
-
TOTAL RESOURCES
$
8,481,922
$
10,122,835
$
8,812,944
$
13,277,347
EXPENDITURES1
11' 1
1 1
1 12011-12
ADOPTED
Personal Services
$
1,622,836
$
1,617,033
$
1,617,033
$
2,295,344
Materials & Supplies
81,583
169,356
127,017
204,047
Inventory (Fuel only)
2,746,432
4,032,800
41032,800
5,010,250
Maintenance & Repair
30,792
95,000
71,250
545,000
Insurance
141,469
142,132
142,131
83,652
Miscellaneous
-
1,250,000
-
1,250,000
Operations
2,692,854
2,332,260
2,332,260
3,337,112
Interest Expense
-
295
295
-
Debt Service
274,620
272,173
272,173
258,558
Transfers
883,136
128,197
128,197
145,971
Fixed Assets
8,200
-
-
140,000
TOTAL EXPENDITURES
$
8,481,922
$
10,039,246
$
8,723,156
$
13,269,934
TOTAL PERSONNEL 21.00 21.00 21.00 31.00
BUDGET ITEMS
FY 2010-11 I FY 2011-12
The budget reflects no major changes. The budget reflects the addition of 1 FTE, Heavy Equipment
Technician.
In addition, the budget reflects an agreement with DCTA for fleet
maintenance. The DCTA maintenance agreement will result in an
additional 9 FTE's to the Fleet fund.
172
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Fleet Admin Tra
2.20%
■ Miscellaneous
9.42%
Insi
0.
■ Maintenance & Repair
4.11%
DCTA Fleet
Maintenance
Supplies
1.54%
Federal Transit
iministration Grant
3.40%
Miscellaneous
0.01%
Fleet Rental
0.19%
-rvice
■ Transfers
1.10%
ixed Assets
1.06%
173
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
174
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Risk Management Department is responsible for identifying and evaluating potential exposures to loss. This is
achieved by developing policies, procedures, and training to eliminate and/or mitigate the cost of claims associated
with any losses. Risk Management is also responsible for the administration of the City's benefits program. This
includes compliance with applicable laws, fund and trend analysis, and planning. The department administers the Risk
Retention Fund, Health Insurance Fund, and Wellness Program.
DEPARTMENT TASKS
1. Protect the assets (human, physical, fiscal) of the City from loss and damage through the implementation of sound
risk management practices. (Objectives 1.1.1.; 1.1.4.; 1.2.3.; 1.2.4.; 1.3.3. and 1.5.2.)
2. Increase safety awareness among City employees. (Objectives 1.1.1.; 1.2.4. and 1.3.3.)
3. Reduce the number and severity of lost -time Workers' Compensation claims, at -fault vehicle accidents, and liability
claims filed against the City. (Objectives 1.1.1.; 1.2.4.; 1.3.3.; 1.4.1.; 1.4.2. and 1.5.2.)
4. Provide for the optimal protection of City property and financial assets by analyzing and procuring appropriate
insurance coverages and evaluating self -funding alternatives. (Objectives 1.1.1. and 1.5.2.)
S. Work to ensure compliance with applicable federal, state, and local laws, rules and regulations as they relate to
safety and workers' compensation. (Objectives 1.2.3.; 1.2.5. and 1.3.3.)
1. Worker's compensation claims
136
100
129
120
2. Liability claims against City
126
110
117
125
3 Liability claims for the City
45
50
45
45
1191
1 1
1 12011-12
PRODUCTIVITYBUDGET
11' 1
1. Vehicle accidents
70
85
80
80
2. Lost -time injuries
44
30
40
40
3 Training hours provided
1,516
1,600
1,600
1,600
175
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Commercial Insurance
$ 616,242 $
612,304 $
610,000 $
548,233
Self Insurance
1,171,458
1,497,895
1,496,000
1,273,956
Worker's Compensation
854,979
650,525
650,520
675,525
Interest Income
57,712
60,000
37,000
35,000
Other Revenues
33,469
70,000
46,000
-
TOTAL REVENUES
$ 2,733,860 $
2,890,724 $
2,839,520 $
2,532,714
Use of Reserves
-
-
-
198,324
TOTAL RESOURCES
$ 2,733,860 $
2,890,724 $
2,839,520 $
2,731,038
Personal Services
$ 447,889 $
450,473 $
450,473 $
543,180
Materials & Supplies
6,263
10,750
10,739
17,300
Maintenance & Repair
115,893
155,000
154,845
170,102
Depreciation Expense
-
1,200
1,199
1,200
Insurance
1,191,123
1,235,513
1,235,513
1,206,072
Miscellaneous
61,032
222,300
222,078
222,000
Operations
204,320
370,327
369,957
416,228
Cost of Service - General Fund
-
112,221
66,848
124,794
Cost of Service -Materials Mgmt
-
2,427
2,427
2,500
Cost of Service -Tech Services
31,876
21,406
21,406
27,662
TOTAL EXPENDITURES
$ 2,058,396 $
2,581,617 $
2,535,485 $
2,731,038
TOTAL PERSONNEL 5.00 5.00 5.00 6.00
OR BUDGET ITEMS
FY 2010-11 I FY 2011-12
The budget reflects a transfer to the General Fund for an
Attorney in the Legal Department.
The budget reflects the addition of 1 FTE, a benefits leave
coordinator position. Also, funding of $68,750 for Risk
Management Information System (RMIS) database software and
$6,300 for a drug disposal kiosk.
176
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Use of Rese
7.26%
■ Interest Income
1.28%
Cost of Service -
Materials Mgmt
0.09%
■ Cost of Service
General Fund
4.57%
Cost of Ser
Tech Sery
1.010/
MaintPnanrP R. RPnair
>epreciation
Expense
0.05%
8.13%
177
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
178
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Health Insurance Fund was established for the 2007-08 budget as an internal service fund to administer the self-
insurance program that the City began on January 1, 2008. This Fund receives revenue and pays out claims and/or
premiums for the health, dental, vision, long-term disability, short-term disability, life, supplemental life, and post-65
retiree health benefit programs.
DEPARTMENT TASKS
1. Develop, update, and administer competitive, responsive, and cost-effective health, pharmacy, life, long-term/short-
term disability, dental, vision, and wellness benefits and programs. (Objectives 1.1.1.; 1.1.2. and 1.2.2.)
2. Increase health and wellness awareness among employees. (Objectives 1.2.2.; 1.2.5.; 1.3.2., and 1.3.3.)
3. Monitor the Health Insurance Fund to ensure appropriate expenditures and revenues in accordance with the
contract and plan documents, as well as the employee eligibility data. (Objectives 1.1.4 and 1.2.5.)
4. Develop programs and benefit changes that will help maximize the value of the health and benefit programs for both
the City and for plan members. (Objectives 1.1.1.; 1.1.2.; 1.2.2.; 1.2.5. and 1.3.3.)
S. Perform full benefit program audits each quarter. (Objectives 1.1.4. and 1.2.5.)
1. Short-term/long-term disability claims 31 25 36 30
2. Benefits issues resolved 111 140 N/A N/A
3. Employees processed through new hire in
81 60 75 80
processing
4 Employee Terminations N/A N/A 88 80
1. Benefit program audits conducted 5 6 5 6
2. Employee Wellness Opportunities 10 10 12 12
3. Health Insurance Fund Balance $4,227,559 $1,400,000 $3,500,000 $3,500,000
179
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Employee Contributions - Health
Employee Contributions - Dental
Employee Contributions - Vision
Employee Contributions - STD
Retiree Contributions
City Contributions - Health Insurance
City Contributions - LTD
City Contributions - Life Insurance
Pharmacy Rebates
Stop Loss Recovery
Other
Transfer of GASB 45 Reserves
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
Long Term Disability
Life Insurance
Short Term Disability
Dental Insurance
Vision Insurance
Health Insurance
Clinic Start up Cost
TOTAL EXPENDITURES
$ 1,921,095 $
2,005,690 $
2,005,943 $
2,133,620
647,740
657,000
694,165
709,580
94,648
95,110
95,937
97,150
111,980
106,500
102,543
100,100
495,604
429,680
480,000
480,000
12,353,612
13,018,119
12,256,373
13,845,902
203,433
208,100
187,800
132,500
298,538
297,470
282,621
279,850
129,798
107,050
125,000
125,000
630,000
439,560
800,000
500,000
45,155
-
25,000
25,000
2,706,841
-
-
-
$ 19,638,444 $
17,364,279 $
17,055,382 $
18,428,702
-
593,938
-
96,160
$ 19,638,444 $
17,958,217 $
17,055,382 $
18,524,862
$ 206,549 $
208,100 $
150,253 $
132,500
285,963
297,470
282,419
279,850
105,516
106,500
102,543
100,100
645,560
657,000
694,165
709,580
91,864
95,110
95,937
97,150
15,710,233
15,994,037
16,091,220
17,205,682
-
600,000
200,000
-
$ 17,045,685 $
17,958,217 $
17,616,537 $
18,524,862
BUDGET ITEMS
FY 2010-11 1 FY 2011-12
The budget includes an average 8.0% increase in employee health The budget reflects no increases in employee health insurance
insurance premiums. In addition the proposed budget includes premiums.
$600,000 of funding for construction and start up costs associated
with the new Health and Wellness center for employees.
180
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
City Contributions - LTD
0.72% City Contributions -
Life Insurance
1.51 %
Pharmacy Rebates 0.67%
Stop Loss Recovery 2.70%
Use of Reserves
0.52%
Other
0.13 %
Employee Contributions -
Health
11.52%
■ Employee Contributions -
Dental
3.83%
Employee Contributions - ",— Employee Contributions -
■ Retiree Contributions STD Vision
2.59% 0.54% 0.52%
■ Long Term Disability
0.72%
Life Insurance
1.51 %
short Term Disability
0.54%
illnsurance
3.83%
nce
0.52%
181
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
182
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The Street Improvement fund is responsible for repairing potholes, utility cuts and minor street failures, crack sealing,
as well as major overlays and total street reconstruction. The department responds to citizen requests, provide
emergency response, review new development, and assure compliance with federal, state, and local standards.
DEPARTMENT TASKS
1. Protect the investment in public streets by using the OCI Index to determine preventative maintenance and
reconstruction while staying committed to improving efficiency and productivity. (Objectives 2.1.1 and 2.1.2)
2. Ensure timely completion of projects by effectively increasing in-house productivity by efficiently coordinating
subcontractors on all construction, projects, signal upgrades and pavement markings. (Objective 2.1.4)
3. Improve departmental response to inclement weather conditions, citizens requests and assisting other departments
such as utility cuts, sanding, barricading and signage to maintain the highest quality of street services. (Objectives
1.3.3 and 2.3.3)
1. Street Base failures, Utility Cuts (Square
Feet)/Reconstruction (Lane Mile) 230,728/ 15 235,000/16
1. Asphalt Purchased in tons 35,550 70,000
2. Curb & Gutter Repaired (Linear Feet) 12,728 11,500
235,000/16 250,000/18
47,000 60,000
17,120 19,199
183
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Street Cut Reimbursements
Bond Sale Savings
Franchise - Atmos Gas
Franchise - Charter Communications
Franchise - CoSery Electric
Franchise - TXU Electric
Franchise - CoSery Gas
Franchise - Miscellaneous Cable
ROW - DISD FIBER
Franchise - Verizon
Franchise - Telecommunications
Franchise - DMU Electric
Franchise - DMU Water
Franchise - DMU Wastewater
Franchise - Solid Waste
Franchise - Airport
Transfer from General Fund
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
$ $ $ $ 315,180
156,775
492,814
159,898
82,895
30,949
61,414
367,827
11,579
300,799
86,527
2,553,932
623,451
413,016
473,392
14,745
921,779
$ $ $ $ 7,066,972
$ $ $ $ 7,066,972
Personal Services $ $
$ $ 1,825,754
Materials & Supplies
65,550
Maintenance & Repairs
3,613,230
Insurance
37,163
Miscellaneous
4,550
Operations
516,770
Transfers
82,176
TOTAL EXPENDITURES $ $
$ $ 6,145,193
TOTALPERSONNEL
27.00
R BUDGET ITEMS
FY 2010-11 1 FY 2011-12
The budget reflects the creation of a special revenue fund
to account for street operations. A one time transfer from
the General Fund of $921,779 is included to establish a
beginning fund balance and represents 15% of budgeted
expenditures for FY 2011-12.
184
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Miscellax
0.071
Insurance
0.60%
■ Operations _'t Transfers
fer from General
and 13.04%
■ Street Cut
Reimbursements
4.46%
Bond Sale Savings 2.22%
Materials & Supplies
1.07%
185
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
186
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
PROGRAM DESCRIPTION
The mission of the Parks and Recreation Department is "enriching lives and building community through the stewardship of
public parks and open space and diverse recreational opportunities that foster lifelong wellness, creativity, and learning."
There are five divisions within Parks and Recreation. Administration supports the Department through strategic planning, CIP
planning and design, budgeting, and purchasing. Leisure Services provides a variety of activities, programs and opportunities
to a broad demographic segment of the population. Park Maintenance provides horticultural services for all City facilities and
maintains the park infrastructure. The Aquatics Division operates Water Works Parks, the Natatorium, and the Civic Center
Pool.
DEPARTMENT TASKS
1. Ensure access to parks and services for all Denton residents regardless of race, gender, age, income or physical abilities.
(Objective 1.4.1-3; 2.3.5; 4.1.3; 4.2.4; 4.3.1-4)
2. Meet or exceed the expectations of our customers through proactive communications and the continuous improvement of
our services and parks. (Objective 1.2.2-4; 1.4.1-3; 2.1.4; 2.2.3; 2.3.5; 2.5.1, 3.3.4; 4.1.3, 4.3.1-4)
3. Involve citizens, organizations, volunteers and businesses in the planning and implementation of projects, programs and
events to further the organization mission. (Objective 1.2.2-4; 1.4.1-3; 2.3.5; 2.5.1, 3.3.4; 4.1.3; 4.2.1-5; 4.3.1-4)
4. Maintain the park infrastructure to provide excellence in park amenities, horticultural services and to further the City's
beautification efforts. (Objective 2.1.4; 2.2.3; 2.3.5; 2.5.1, 3.3.4; 4.1.3, 4.3.1-4)
1191 1 1 1 1 1
1' 1 1 1 11' I
1. Acres Maintained by Park Maintenance 2,396 2,396 2,444 2,256
2 *Lane Miles Maintained by Park Maintenance N/A N/A N/A 214
3 Total Attendance at Parks & Rec Facilities 1,100,000 1,100,000 1,100,000 1,120,000
4 Total Registrants 62,500 62,500 62,500 63,000
1. Acres/Park Maint per full-time equivalent 55.25 55.25 64.31 67.63**
2. Leisure Sry Satisfaction surveys: rating (1-5) 4.85/2,500 4.85/2,500 4.85/2,500 4.85/2,500
(average rating / # of surveys taken)
*Change from acres to lane miles on rights of way to reflect constant changes to maintenance agreements
between The City, County, and State areas of operation. This also coincides with The City of Denton Code.
** additional lane miles is equivalent to 314 acres
187
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Special Projects
$ 6,688 $
2,162 $
2,162 $
2,535
Marketing
17,785
24,876
24,876
25,247
Civic Center
20,373
23,285
23,285
23,384
Denia Rec Center
106,186
116,063
116,063
124,679
North Lakes Rec Center
236,848
284,557
255,000
269,932
Senior Center
67,368
65,845
65,845
81,962
Youth and Teen Services
357,121
359,516
359,516
358,043
Goldfield Tennis Center
117,278
153,355
153,355
162,000
Civic Center Pool
33,329
43,672
40,500
46,968
Martin Luther King Jr. Rec Center
32,468
77,945
77,945
81,298
Water Park
1,510
-
-
-
Athletics
241,881
270,184
250,000
266,613
Miscellaneous Income
110
-
-
-
Interest Income
4,721
20,000
15,000
15,000
TOTAL REVENUES
$ 1,243,666 $
1,441,460 $
1,383,547 $
1,457,661
Use of Reserves
-
182,039
239,952
147,690
TOTAL RESOURCES
$ 1,243,666 $
1,623,499 $
1,623,499 $
1,605,351
Personal Services
$ 284,976 $
553,910 $
553,910 $
577,568
Materials & Supplies
401,797
385,525
385,525
440,775
Maintenance & Repair
11,649
15,162
15,162
13,074
Insurance
13,311
16,091
16,091
19,155
Operations
229,210
396,076
396,076
393,342
Cost of Service - General Fund
147,715
152,168
152,168
156,733
Cost of Service - Materials Mgmt
5,100
4,567
4,567
4,704
Fixed Assets
5,495
100,000
100,000
-
TOTAL EXPENDITURES
$ 1,099,253 $
1,623,499 $
1,623,499 $
1,605,351
TOTAL PERSONNEL 21.77 24.27 24.27 24.27
MAJOR BUDGET ITEMS
FY 2010-11 FY 2011-12
The budget included funding for additional fitness equipment at
all recreation centers, meeting room partitions for all recreation
centers, and a new Pre K program at Martin Luther King
Recreation Center.
The budget included the addition of 2.5 FTEs for temporary
seasonal employees.
budget includes funding for replacement kayaks used in the
ioor programs, a replacement TV for Martin Luther King
•eation center, sound system for Denia recreation center, and
addition of benefits for one full time employee.
188
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Civic (
Goldfield Tennis C
10.09%
Senior
■ Insurance, Misc
1.20%
Mai
Martin Luther King Jr.
-est Income 0.93%
)f Reserves 9.20%
pecial Projects 0.16%
Marketing 1.57%
Civic Center 1.46%
Denia Rec Center
7.77%
189
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
190
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Hotel Occupancy Tax
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
Convention & Visitor Bureau
North Texas State Fair Association
Greater Denton Arts Council
Denton Civic Center
Denton Festival Foundation
Denton Black Chamber of Commerce
Denton Holiday Festival Association
Denton Community Theatre
Denton Air Fair
Denton Main Street Association
Denton County Museums
Denton Firefighter Museum
Denton County Historical Commission
Cinco de Mayo Committee
Juneteenth Committee
Tejas Storytelling Association
Water Works Park
Denton Dog Days
Denton Public Art Committee
Denton Square Maintenance
Square Lighting Maintenance
Contingency
Music Theater of Denton
Texas Filmmakers
TOTAL EXPENDITURES
$ 1,302,617 $ 1,294,014 $ 1,432,454 $ 1,461,103
$ 1,302,617 $ 1,294,014 $ 1,432,454 $ 1,461,103
20,232 - -
$ 1,302,617 $ 1,314,246 $ 1,432,454 $ 1,461,103
$ 567,752 $
650,076 $
650,076 $
650,080
64,288
73,610
73,610
73,620
102,861
117,776
117,776
117,780
12,560
17,229
17,229
7,500
72,324
82,811
82,811
82,820
14,473
16,572
16,572
16,580
6,671
7,638
7,638
7,640
20,090
23,003
23,003
23,010
8,938
10,234
10,234
10,240
20,090
23,003
23,003
23,010
85,624
98,039
98,039
90,840
21,409
20,783
20,783
20,790
-
-
-
17,730
8,000
8,392
8,392
8,400
10,849
12,422
12,422
12,430
44,198
50,607
50,607
50,610
9,643
11,041
11,041
11,040
12,739
14,586
14,586
14,590
27,627
34,862
34,862
35,070
10,843
11,041
11,041
11,050
4,822
5,521
5,521
5,530
-
15,000
15,000
15,000
5,000
5,000
5,000
-
5,000
5,000
5,000
$ 1,125,801 $
1,314,246 $
1,314,246 $
1,315,360
R BUDGET ITEMS
FY 2010-11 1 FY 2011-12
The budget reflects no major changes.
The budget reflects no major changes.
191
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Seizures
$ 67,233 $
178,875 $
139,248 $
189,248
Auction Proceeds
36,970
-
16,508
26,000
Interest Income
2,179
-
1,500
1,500
TOTAL REVENUES
106,382
178,875
157,256
216,748
Use of Reserves
-
14,125
-
-
TOTAL RESOURCES
$ 106,382 $
193,000 $
157,256 $
216,748
Materials & Supplies
$ 34,439 $
56,000 $
49,420 $
76,000
Operations
58,465
137,000
87,664
131,000
TOTAL EXPENDITURES
$ 92,904 $
193,000 $
137,084 $
207,000
MAJOR BUDGET ITEMS
FY 2010-11 I FY 2011-12
The budget reflects the replacement of protective vests, The budget includes the expenditure of $29,000 for ammunition
additional investigative services, and criminal investigative and $40,000 for uniforms.
testing services.
192
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Red Light Camera Fees
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
Personal Services
Operations
Red Light Camera Contract
TOTAL EXPENDITURES
ACTUAL BUDGET ESTIMATE ADOPTEI
374,556 $ 385,000 382,000 385,000
374,556 385,000 382,000 385,000
1,507 - - -
$ 376,063 $ 385,000 $ 382,000 $ 385,000
$ 1,507 $ 2,000 $ 2,000 $ 2,000
- 25,000 25,000 25,000
374,556 350,640 344,000 350,000
$ 376,063 $ 377,640 $ 371,000 $ 377,000
OR BUDGET ITEMS
FY 2010-11 I FY 2011-12
The budget includes $25,000 for additional solar flashers. I The budget includes $25,000 for solar school flashers.
193
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Gas Well Royalties
Interest Income
Miscellaneous
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
Operations
Transfer to Parks Gas Well Fund
Transfer to Capital Projects
TOTAL EXPENDITURES
$ 196 $
2,000 $
- $
-
24,474
36,000
13,000
13,500
7,450
-
-
-
$ 32,120 $
38,000 $
13,000 $
13,500
1,772,926
354,900
379,900
1,586,500
$ 1,805,046 $
392,900 $
392,900 $
1,600,000
$ - $ 392,900 $
1,205,046 -
600,000 -
$ 1,805,046 $ 392,900 $
MAJOR BUDGET ITEMS
392,900 1,600,000
392,900 $ 1,600,000
FY 2010-11 I FY 2011-12
The budget included $392,900 for the Fiber Optic Grant Match.
The budget includes $1,000,000 for property acquisition, and
$600,000 for the Comprehensive Plan update.
194
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Gas Well Royalties
Interest Income
Transfers
Miscellaneous Income
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
Operations
TOTAL EXPENDITURES
$ 421,822 $
350,000 $
313,450 $
310,000
2,256
5,300
2,480
2,500
1,205,046
-
-
-
9,912
10,500
-
-
$ 1,639,036 $
365,800 $
315,930 $
312,500
-
-
-
37,500
$ 1,639,036 $
365,800 $
315,930 $
350,000
$ 1,350,000 $ 350,000 $ 297,000 $ 350,000
$ 1,350,000 $ 350,000 $ 297,000 $ 350,000
MAJOR BUDGET ITEMS
FY 2010-11 1 FY 2011-12
The budget includes $100,000 for ultraviolet sanitation system
at Water Works Park; $37,000 for a required study of the Lake
Forest dam; $15,000 for a required study of the North Lakes
dam; $50,000 to install a playground at the North Lakes softball
complex; $30,000 to reconstruct the final two softball fields at
North Lakes softball complex; $53,000 to purchase an
abandoned property at Mack Park; $50,000 to install McKamy-
Evers bridge; and $15,000 to replace Evers Park baseball
scoreboard.
The budget includes $15,000 for bleachers at North Lakes Park;
$90,000 to purchase property at Mack and Milam Park; $10,000
for scoreboards at Mack Park; $15,000 for shade coverings at
Water Works Park; $95,000 for adult soccer field construction;
$15,000 for continuous river pump at Water Works Park;
$60,000 for irrigation at Evers Park baseball fields; and $50,000
for phase I irrigation at Quaker Town Park.
195
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Landscaping Fee
$ 87,188 $
45,000 $
90,000 $
45,000
Interest Income
5,464
7,500
5,500
5,500
TOTAL RESOURCES
$ 92,652 $
52,500 $
95,500 $
50,500
Use of Reserves
-
-
-
-
TOTAL RESOURCES
$ 92,652 $
52,500 $
95,500 $
50,500
Operations $ 32,494 $ 50,000 $ 8,200 $ 50,000
TOTAL EXPENDITURES $ 32,494 $ 50,000 $ 8,200 $ 50,000
MAJOR BUDGET ITEMS
FY 2010-11 1 FY 2011-12
The budget included $50,000 for contingency purposes. IThe budget includes $50,000 for contingency purposes.
196
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Subscriber Fees
Charter Grant
Miscellaneous Fees
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
1-JV31 -VlI, 3
Materials and Supplies
Maintenance & Repair
Miscellaneous
Operations
Cost of Service Transfer - General Fund
Fixed Assets
TOTAL EXPENDITURES
TOTAL PERSONNEL (2)
$ 156,448 $
152,000 $
253,000 $ 285,000
50,000
-
- -
515
1,000
1,000 -
$ 206,963 $
153,000 $
254,000 $ 285,000
-
56,722
- -
$ 206,963 $
209,722 $
254,000 $ 285,000
.P J V , 1 V G .P
a' , / V V .P
a' , / V V .P
-
2,360
1,633
1,633
2,500
34,411
-
45,200
147,325
500
500
-
7,757
46,189
46,189
38,927
7,609
6,500
6,500
84,175
57,892
120,200
75,000
-
$ 140,191 $
209,722 $
209,722 $
272,927
1.50 1.50 1.50
(1) Personal services are funded from Charter Grant monies.
(2) PEG Fund FTEs were not previously provided in the position summary.
R BUDGET ITEMS
FY 2010-11 I FY 2011-12
The budget reflects the reduction of the annual Charter grant of
$50,000.
The budget includes $75,000 for Public Access equipment
purchases.
The budget reflects a one-time transfer of $11,175 to reimburse
the General Fund for prior year expenses related to the
extension of Grande fiber to the Robson Ranch Development.
The budget reflects the transfer of 1.5 FTE's to the General Fund
and the transfer of $73,000 of remaining Charter Grant monies
which are designated to pay for the salaries of these positions.
The budget includes $50,000 for contributions to 4 PEG channels
which include; UNT, TWU, Denton ISD, and Public Access.
197
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Interest Income
$
2,834
$
4,100
$
2,800 $
2,820
TOTAL REVENUES
$
2,834
$
4,100
$
2,800 $
2,820
Use of Reserves
-
42,224
-
43,858
TOTAL RESOURCES
$
2,834
$
46,324
$
2,800 $
46,678
009
EXPENDITURES
ACTUAL
BUDGET
ESTIMATE
ADOPTED
Operations
$
-
$
46,324
$
- $
46,678
TOTAL EXPENDITURES
$
-
$
46,324
$
- $
46,678
MAJOR BUDGET ITEMS
FY 2010-11 I FY 2011-12
The McKenna Park Pavillion project was originally budgeted in The budget includes $34,275 for the pavillion at McKenna Park.
FY 2010-11, but due to delays, the funds will be re- An additional $12,403 is budgeted for contingency purposes.
appropriated in the 2011-12 budget.
198
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Fees in lieu of Property Dedication $
37,176 $
3,150 $
354,000 $
30,000
Interest Income
9,372
12,000
9,400
9,500
TOTAL REVENUES $
46,548 $
15,150 $
363,400 $
39,500
Use of Reserves
42,398
309,850
-
290,500
TOTAL RESOURCES $
88,946 $
325,000 $
363,400 $
330,000
Fixed Assets $ 88,946 $ 325,000 $ 150,000 $ 330,000
TOTAL EXPENDITURES $ 88,946 $ 325,000 $ 150,000 $ 330,000
OR BUDGET ITEMS
FY 2010-11 1 FY 2011-12
This is a newly budgeted fund.
The budget includes funding for Owsley Park, Preserve at
Pecan Creek, Milam Park, and McKamy-Evers.
The budget includes funding for Owsley Park, Milam Park,
Carl Young Park, and Mack Park.
199
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Development Fees
$
145,751
$
94,500
$
161,800
$
146,000
Interest Income
29,782
38,000
21,461
22,000
TOTAL REVENUES
$
175,533
$
132,500
$
183,261
$
168,000
Use of Reserves
305,410
607,500
181,739
47,000
TOTAL RESOURCES
$
480,943
$
740,000
$
365,000
$
215,000
009
EXPENDITURES
ACTUAL
BUDGET
ESTIMATE
ADOPTED
Fixed Assets
$
480,943
$
740,000
$
365,000
$
215,000
TOTAL EXPENDITURES
$
480,943
$
740,000
$
365,000
$
215,000
OR BUDGET ITEMS
FY 2010-11 1 FY 2011-12
This is a newly budgeted fund.
The budget includes funding for development at
neighborhood parks at Wheeler Ridge, Perserve at Pecan
Creek, Owsley Park, Milam Park, Mack Park,
Crosstimbers Park, North Lakes Park, and McKamy-
Evers.
The budget includes funding for development at
neighborhood parks at Owsley Park, McKamy-Evers Park,
and North Pointe Park.
zoo
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
`• Valorem
2009-10
2010-11 2010-11
2011-12
EXPENDITURES
ACTUAL
BUDGET ESTIMATE
ADOPTED
TOTAL1 '
MAJOR BUDGET ITEMS
FY 2010-11 1 FY 2011-12
The budget reflects the creation of this new fund in accordance
with Ordinance No. 2010-316 adopted on December 7th, 2010.
The 2010 base value of the TIF is $79,356,854 and the 2011
value is $81,657,808, which reflects a $2,300,954 or 2.9%
increase compared to the base year.
201
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Police Donations
Fire Donations
Animal Control Donations
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
$ 1,062 $
2,000 $
2,000 $
3,000
5,275
2,600
2,600
2,600
23,969
19,000
19,000
19,000
$ 30,306 $
23,600 $
23,600 $
24,600
1,851
6,400
6,400
400
$ 32,157 $
30,000 $
30,000 $
25,000
Police Donations $ 995 $
10,000 $
10,000 $
5,000
Fire Donations 4,265
5,000
5,000
5,000
Animal Control 26,897
15,000
15,000
15,000
TOTAL EXPENDITURES $ 32,157 $
30,000 $
30,000 $
25,000
OR BUDGET ITEMS
FY 2010-11 1 FY 2011-12
This is a newly budgeted fund for FY 2010-11.
The budget includes $2,000 from Police Donations for the
community and neighborhood bike rodeos, $7,000 for
Police community oriented activities, and $1,000 for
Citizen and departmental awards. The Animal Services
donations include $15,000 for the adoption program and
other shelter related expenses. The Fire Donation fund
includes $5,000 for the Fire Museum, tactical paramedics,
and public education programs.
The budget includes funding for community oriented policing
activities, citizen and departmental awards. The Animal Services
donations include $15,000 for the adoption program and other
shelter related expenses. The Fire Donation fund includes $5,000
for the Fire Museum, tactical paramedics, and public education
programs.
zoz
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
DESCRIPTION
The grants budget is a summary of local, state and federal grants awarded to the City of Denton. Grants are awarded to support
programs in the City and are not funded with City resources.
Community Development Block Grant
2004-05
1,026,421
Federal
16,246
Community Development Block Grant
2007-08
897,709
Federal
235,759
Community Development Block Grant
2008-09
875,933
Federal
252,220
Community Development Block Grant
2009-10
896,380
Federal
167,454
Community Development Block Grant
2010-11
975,447
Federal
556,483
Community Development Block Grant
2011-12
822,975
Federal
775,447
Sub -Total CDBG
$
5,494,865
$
2,003,609
HOME Investment Partnership Grant
2003-04
$
622,867
Federal
$
3,330
HOME Investment Partnership Grant
2004-05
672,160
Federal
5,006
HOME Investment Partnership Grant
2005-06
579,461
Federal
109,220
HOME Investment Partnership Grant
2007-08
542,079
Federal
219,967
HOME Investment Partnership Grant
2008-09
524,560
Federal
167,108
HOME Investment Partnership Grant
2009-10
582,756
Federal
6,023
HOME Investment Partnership Grant
2010-11
578,028
Federal
589,924
HOME Investment Partnership Grant
2011-12
-
510,255
Federal
498,255
Sub -Total HOME
$
4,612,166
$
1,598,833
Total Community Development
$ 10,107,031
$
3,602,442
2009 UASI
2009-10
4/15/2012
155,850
Federal
87,860
2009UASI - LEAP
2009-10
4/15/2012
145,800
Federal
63,000
2010 UASI
2010-11
7/31/2012
297,072
Federal
257,486
2010 SHSP
2010-11
7/31/2012
77,700
Federal
77,700
Public Safety Traning Facility
2009-10
12/25/2010
350,738
Federal
350,738
2009 Congressional Setaside
2009-10
6/30/2012
500,000
Federal
500,000
2010 Congressional Setaside
2010-11
9/30/2013
1,000,000
Federal
1,000,000
STEP Comprehensive
2011-12
9/30/2012
110,000
Federal
110,000
Emergency Management Performance Grant
2011-12
9/30/2012
80,993
Federal
80,993
Total Public Safety
$
2,718,153
$
2,527,777
Downtown Transit Center
2007-08
-
$
3,109,690
Federal
$
234,000
EPA Brownfields
2008-09
9/30/2012
63,000
Federal
20,000
EECBG (ARRA)
2009-10
9/27/2012
1,117,000
Federal
175,000
CWA 319 Grant
2009-10
8/31/2012
405,291
Federal
325,000
Summer Food Grant
2011-12
9/30/2012
140,000
Federal
140,000
Airport RAMP Grant
2011-12
8/31/2012
50,000
State
50,000
Total Other
$
4,884,981
$
944,000
Grand Total
$ 17,710,165 $ 7,074,219
203
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
204
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Denton is a unique community whose diversity gives
it strength. Although Denton is no longer a small
town, there are certain qualities of small town life
that our citizens hold dear. The historic downtown is
the heart of Denton; the square and surrounding
streets are used every day and night as a gathering
place for commerce, civic events and entertainment.
The City of Denton is 94.902 square miles and
strategically positioned within the Dallas/Fort
Worth/Denton region, 37 miles northwest of Dallas
and 35 miles northeast of Fort Worth. Located on the
Interstate 35 corridor at the intersection of I-35E and
I-35W, Denton is 18 miles from DFW International
Airport and 15 miles north of Alliance Airport.
Proximity to these major international transportation
facilities gives Denton an unparalleled advantage.
With an estimated population of 115,662 Denton is a
unique community in a high -growth area, but with a
long history as the county seat and a major city in
Denton County. It was founded in 1857 so that
residents would have a county seat near the center of
the county. Our historic downtown is the heart of
Denton; the square and surrounding streets are filled
every day and night with residents and visitors who
come there for work and shopping, to dine, and to
enjoy civic events, theater and clubs with live music.
Since the 19th
century, Denton
has been a major
higher education
center. It is the
home of two
major state
universities, the
University
North
(UNT) and Texas Women's University (TWU
combined student population of these
universities is approximately 50,800.
).
of
Texas
The
two
Denton is rapidly becoming a major center for
medical services. Its two major hospitals, Denton
Regional Medical Center and Presbyterian Hospital of
Denton, have been joined by a wide range of specialty
hospitals, surgery and treatment centers, and
outpatient clinics. These facilities draw patients from
all over North Texas and from southern Oklahoma.
The City of Denton is also a major banking center.
Several banks have built their new central facilities in
the downtown area and are building branch banks
around the city and the county, while banks based in
small Texas and Oklahoma towns are locating major
centers in Denton.
The City has taken the lead in organizing the
Economic Development Partnership Board (EDPB), a
collaborative effort between the City, Chamber of
Commerce, Denton Independent School District, UNT,
TWU, and North Central Texas College. The EDPB is
implementing a set of strategies and actions to
achieve sustained economic vitality in Denton, with
an emphasis on attracting businesses in need of a
skilled workforce to Denton.
Denton is an employment center, one of only three
cities in the region that have more than half their
residents living and working
0"' in the same city (Census
S
2000).
` The City has been a driving
force in organizing the
a
Denton County
Transportation Authority
�i (DCTA), the only regional
g ' rail authority organized in a
Texas county that joins a
highly urban county with
established transportation
p
authority. During the
summer of 2011 DCTA began light rail service
between Denton and Carrollton. The DCTA provides
connectivity to the Dallas Area Rapid Transit
Authority (DART).
Denton has a growing municipal airport with over
200 acres available for public/private investment.
The recent installation of the new runway extension
and taxiway lighting system at the Denton Airport
greatly enhances the safety of Denton -based and
visiting pilots. Controlled by the new FAA -certified
air traffic control tower, the system provides pilots
with three lighting intensities that enable safe
runway environments, day or night, regardless of
weather conditions. The increased safety margins of
the control tower translate to increased visitors,
businesses, growth, and greater prosperity for
Denton.
205
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Many performing groups provide Denton with an
endless supply of cultural and entertainment
opportunities. The Greater Denton Arts Council,
Denton Community Theater, Denton Civic Ballet,
Denton Light Opera Company, Bach Society, UNT
College of Music, UNT Dance and Drama Department,
and TWU Dance and Theater Arts Department top the
list. In addition, year-round festivals and events draw
thousands of visitors from outside the Denton area.
Denton offers a myriad of recreational activities. For
boating enthusiasts, there are two large area lakes,
Lake Lewisville to the south and Lake Ray Roberts to
the north, both within 20 minutes of Denton. For race
enthusiasts, Texas Motor Speedway, which is part of
the NASCAR circuit, is just 16 miles south of Denton
on 1-35W. The City of Denton maintains 30 parks and
open spaces and eight recreational facilities that offer
expansive leisure opportunities and appeal to
everyone from
rock climbers to
jazz enthusiasts.
The City Parks
and Recreation
Department has
won the National
Gold Medal
Award for
times. In May 2003, Denton
Park, an Aquatics Center wit
pools and a water recreation
between the City of Dent
Independent School District.
Excellence three
opened Water Works
h indoor and outdoor
park - a partnership
on and the Denton
Community leaders are passionate about planning for
the future. Evidence of that is seen in their approach
to light rail and transit -oriented development,
overwhelming support of bond elections to provide
for road and facility improvements, and the City's
continued commitment to economic development
through business, higher education and government
partnerships.
City of Denton Fast Facts:
Form of Government
Council -Manager
Area
94.902 square -miles
Date of Incorporation
September 26, 1866
Average Unemployment Rate (Denton County)
6.6%
Total City Full -Time Equivalents (FTE)
1,363.43
By the Numbers:
Parks
30
Parks Acreage
1,209.86
Libraries
3
Library Circulation Items
366,912
Fire Stations
7
Fire Fighters
148
Police Stations
1
Police Officers
154
Solid Waste Customers
30,077
Electric Meters Maintained
48,024
Street Lights
6,996
Lane Miles of Streets Maintained
1,243
Building Permits Issued (Total)
823
Annual Water Production
7.3 Billion Gallons
Miles of Water Main
560
Annual Wastewater Discharge
4.9 Billion Gallons
Miles of Wastewater Main
496
206
DENTON SERVICE
Whatever *It * Takes!
N
W E
s
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
North Texas 0 5 10 Miles = 1"
Dallas/Forth Worth Metroplex I I I
I t
h
ge
' Ly f .
eli eSi i5 n �I
S Kr� ille
atur ..._r � � Cr Pr sper
ref r� nc In V ,bg
� 1._. McKinne
i n
t4 Little Elm L r� s , Lylt'' er vill
Ha e Fri o 4y
- ie
Corin 21 auvw
I e .
^�, � � `ice las ('
F�rvi yle r ek Al n
r Is
C an o Hig land Vr ge >' .The Colony
.�
rth_I _rtonvil wi
"y<i, �, osep
ur Z b Plano �e w Wylie t, .
F-n
7 // 114 „`," 17 Flower Mound '
-7�5 _ FRESIDENTGEORGEBUSH urp y
Briar CID e R �y�.�"j' `an -stla Richar son chsei
Ad is n ,�""
can Acres u F�asl - Coppell
T 1S a South a.....
Reno ,
P l Keller n 63S Par ers Bra
L �Z ' � MID
Gar owlet
I unt i C f
le
q 7
oil Vill
to ga
agina 'cu. d rthRichlan IBedf d Eul s Irving 183 Uni rsity ar< eat L o sholm
ti0 Hig a_ d ark_-
e
a al om {{
n P a i s N alias W
W Whit Settl aeh 30 rie w� Fo - 557
��' oc `rll Hill o rre
st Hills
B Ic Spn s
Forj °
le o , 3' Da gton G d nsArlington 26
bro /
% z vill 195
hff EdgecU I age n ad I , uncanv .utc t
'E rm o
dl� b z. <
Desoto Lanca er { rs e
S R ndonC Ceda ill Z>Kauf
5._._.J rowle �a field
esson-- ___ n Hei is
G" 41
Bur s n __._._.._ _._._. g"P ... �1C .,",Ovill r O Gro ..
1`
s Ifa�1 til Cr
eeAar `t �. C..._.J .�� x a
Clebur En ,�
w
M arl
v
BaI YYi,, �A,,,,''
Gr �ew �`
Ri to
Em6use
d
" Bloo Grove a
2197
DENTON SERVICE
Whatever "It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Tangible Personal,
Other
24%
Undevelol
2%
Mu
CERTIFIED VALUES BY PROPERTY CLASS
9%
208
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Tax
Certified
Inc./ -Dec.
Percent of Levy
Year
Assessed
Value
Tax
Rate
in Value
Collected
2002
$
3,703,412,515
$
0.54815
9.98%
98.57%
2003
$
4,042,202,871
$
0.54815
9.15%
98.47%
2004
$
4,374,943,831
$
0.59815
8.23%
98.33%
2005
$
4,789,376,811
$
0.60815
9.47%
97.68%
2006
$
5,441,228,909
$
0.62652
13.61%
98.26%
2007
$
6,089,499,775
$
0.66652
11.91%
97.98%
2008
$
6,291,359,112
$
0.66652
3.31%
98.79%
2009
$
6,327,909,022
$
0.66652
0.58%
98.95%
2010
$
6,230,117,958
$
0.68975
-1.55%
98.99%
2011
$
6,412,375,004
$
0.68975
2.93%
**
** Percentage available July, 2012.
209
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Gain (Loss)
Certified Final Tax Rate in Final
Real Personal Assessed Assessed Per $100 Value Over
Year Property Property Value (1) Value * Valuation Prior Year
2002
$ 3,017,648,478
$ 685,764,037
$ 3,703,412,515 $
3,756,343,085
$ 0.54815
9.38%
2003
3,490,020,517
622,434,286
4,042,202,871
4112,454,803
0.54815
9.48%
2004
3,602,470,935
772,472,896
4,374,943,831
4,423,864,582
0.59815
7.57%
2005
4,130,707,103
658,669,708
4,789,376,811
4858,132,742 ;
0.60815
9.82%`
2006
4,584,691,730
856,537,179
5,441,228,909
5,470,513,668
0.62652
12.61%
2007
5,289,219,325
800,280,450
6,089,499,775
6104,461,510
0.66652
11.59%
2008
5,492,299,164
799,059,948
6,291,359,112
6,463,245,498
0.66652
5.88%
2009
5,560,236,339
767,672,683
6,327,909,022
6433,989,553
0.66652
-0.45%`
2010
5,573,270,071
656,847,887
6,230,117,958
6,360,138,028
0.68975
-1.15%
2011
5,570,767,137
841,607,867
6,412,375,004
N/A **
0.68975
N/A
t1) Denton Central Appraisal District
* The Final Assessed Value includes supplements for each fiscal year through September 30.
** Value of supplementals not yet available.
Source: Certified Appraisal Roll
210
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CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Fiscal Year
Sales Tax
Property
Tax
Combined
Tax
City Rate
Ending Value
Rate
Levy
Tax Total
2002-03
$ 16,047,297
1.50%
$
3,756,343,085
$ 0.54815
$
20,590,395
$
36,637,692
2003-04
$ 17,684,899
1.50%
$
4,112,454,803
$ 0.54815
$
22,542,421
$
40,227,320
2004-05
$ 18,998,058
1.50%
$
4,423,864,582
$ 0.59815
$
26,461,346
$
45,459,404
2005-06
$ 20,343,413
1.50%
$
4,858,132,742
$ 0.60815
$
29,544,734
$
49,888,147
2006-07
$ 20,653,932
1.50%
$
5,470,513,668
$ 0.62652
$
34,273,862
$
54,927,794
2007-08
$ 21,440,839
1.50%
$
6,104,461,510
$ 0.66652
$
40,687,457
$
62,128,296
2008-09
$ 20,466,772
1.50%
$
6,463,245,498
$ 0.66652
$
43,078,824
$
63,545,596
2009-10
$ 20,483,418
1.50%
$
6,433,989,553
$ 0.66652
$
42,883,827
$
63,367,245
2010-11
$ 22,871,281
1.50%
$
6,360,138,028
$ 0.68975
$
43,869,052
$
66,740,333
2011-12**
$ 23,446,578
1.50%
$
6,412,375,004
$ 0.68975
$
44,229,357
$
67,675,935
** Sales Tax is budgeted amount and Property Tax is actual levy amount.
211
DENTON SERVICE
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CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
Approximate
Number of
Employer*
Description
Employees
University of North Texas
Higher Education
7,949
Denton Independent School District
Education
2,600
Denton State School
Mental Healthcare
1,533
Peterbilt Motors - Headquarters and Plant
Diesel Trucks
1,450
Denton County
Government
1,441
City of Denton
Government
1,319
FEMA (Regional HQ & Call Center)
Government -Federal
300 constant up to 1,100
Texas Womens University
Higher Education
855
Denton Regional Medical Center
Hospital/Healthcare
850
Presbyterian Hospital of Denton
Hospital/Healthcare
800
Sally Beauty Company International Headquarters
Beauty Supply Distributor
750
Thermadyne Industries -Victor Equipment/Tweco
Welding Equipment
600
Anderson Merchandisers
Distribution
450
Progressive Industries MHMR
Government -State Agency
302
James Wood Auto Park
Car/Truck Sales/Service
280
NuconSteel
Steel Manufacturing
200
Senior Care Health and Rehabilitation Center
Retirement/Rehabilitation
200
Morrison Milling
Flour Grain Mill
200
United Copper Industries
Copper Wire
196
Denton Rehabilitation and Nursing Center
Retirement/Rehabilitation
180
Wells Fargo
Financial Institution
175
Austin Baker Industries
Automotive Air Conditioning Parts
170
Jostens
Class Ring Manufacturer
167
Tetra Pack
Aseptic Packaging
165
Safety Kleen Systems
Chemical Recycling
164
Skyview Living Center of Denton
ICF/MR Residential Care Facility
150
DeCrane Aerospace Precision Pattern Interiors
Jet Interior Manufacturing
150
DATCU
Financial Institution
150
The Vintage
Retirement/Nursing Home
140
Mayhill Hospital
Hospital/Healthcare
130
Lake Forest Good Samaritan Village
Retirement Center
130
Denton Good Samaritan Village
Retirement Center
125
General Telemarketing International
Call Center
120
Denton Publishing Company
Newspaper
106
Ben E. Keith Beers
Distribution
103
Integrated Alliance, LP
Call Center
100
Mayday Manufacturing/Tailwind Technologies
Aerospace Machined Parts
100
North Texas Hospital
Hospital/Healthcare
100
Hulcher Services
Railroad Emergency Response
100
Starlite Sign
Sign Manufacturer
100
Business Air/Jetworks Air center
FBO & Aircraft Sales, Paint & Interiors
90
North Central Texas Workforce
Governmental Organization
90
Texas Department of Transportation
Government -State Agency
90
C&G Electric
Electric Contractor
85
Denton Country Club
Golf Course/Hospitality
85
Daybreak Venture, LLC
Operates Long-term Care Facility
85
Miller of Denton
Distributor
80
U.S. Aviation Group
Flight school, maintenance, sales
76
*Retail employers not includued
212
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
1960
26,844
1970
39,874
1980
48,063
1990
66,270
2000
82,976
2001
86,386
2002
89,796
2003
93,206
2004
96,616
2005
100,026
2006
103,436
2007
106,843
2008
108,980
2009
111,160
2010
113,383
2011
114,517
2012
115.662
Source: City of Denton Planning Department
213
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CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
214
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
The Capital Improvement Program (CIP) represents the City's five-year plan for infrastructure and equipment funding.
The CIP is reviewed each year to reflect changing priorities and to provide a framework for identifying capital
requirements, as well as to monitor the impact of capital projects on operating budgets and for project scheduling and
coordination.
The General Government CIP includes non -utility projects such as streets, parks, airport, and other general government
facilities that are typically funded through general obligation bonds or certificates of obligation. Internal service funds
such as fleet services, communications, technology services, and materials management will also utilize the same
financing methods.
The last general obligation bond program was approved by voters on February 5, 2005. The remaining $3.9 million
from this program was expected to be sold in the FY 2010-11; however, due to the economic downturn, those bonds
were postponed until FY 2011-12. Approximately every five years the City will appoint a committee comprised of
citizenry to make recommendations to Denton residents for capital improvement needs. The criteria listed below
serve as the basis for staff recommendations regarding CIP projects related to general obligation bond sales.
1. Public safety, health and life
2. Service demands
3. Legal requirements, liability or mandate
4. Quality and reliability of current service level
S. Economic growth and development
6. Recreational, cultural, and aesthetic value
7. Funding ability
8. Operating budgets
The Utility CIP has historically been funded though revenue bonds and includes projects that benefit the City's
enterprise funds such as electric, water and wastewater. Beginning in June 2010, management elected to discontinue
issuing utility system revenue bonds in favor of issuing certificates of obligation. The purpose of this change is to take
advantage of interest savings associated with the higher AA bond rating for certificates of obligation. The CIP for solid
waste is also financed through the issuance of certificates of obligation. The Public Utilities Board is responsible for
developing Utility CIP project recommendations to the City Council for approval.
In January 2012, staff plans to discuss a "streets only" general obligation bond program with the City Council. The
proposed bond program would involve the issuance of $20 million in general obligation bonds beginning in FY 2012-
13, if approved by Denton residents. These bonds would be dedicated to improving the City's Overall Condition Index
(OCI) rating by improving streets in the community. Details of a citizen's blue ribbon committee and proposed streets
will be made available after the January 2012 discussion with the City Council.
215
DENTON SERVICE
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CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
March 24 General Fund Budget Kick -Off. Operating and Capital Improvement Program.
April 29 Departmental budgets due to Budget Office (Operating and CIP).
June 7 Preliminary Five Year Forecast Meeting with City Council.
July 25 Certified appraisal rolls due from Denton Central Appraisal District.
July 29 Proposed budget and CIP submitted to City Council and placed on file with the City Secretary.
Submission of certified appraisal roll.
August 4 City Council Budget Workshop.
August 9 City Council Budget Workshop.
September 6 Public hearing on budget.
September 13 City Council Budget Workshop.
September 20 City Council adopts Capital Improvement Program budget.
216
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
The Capital Improvement Program (CIP) represents the City's plan for development. The CIP is reviewed each year to reflect changing
priorities, to provide a framework for identifying capital requirements, and to assess the impact of capital projects on operating budgets
and the scheduling and coordination of related projects.
The CIP budget appropriates all available programmed funds, planned funding from other sources, and planned issuances of new General
Obligation (GO), Certificates of Obligation (CO) and Utility System Revenue Bonds. Available programmed funds include unspent bond
proceeds, internal revenue transfers and outside contributions. Internal revenue transfers and outside contributions comprise the bulk of
planned other funding. Provided below is a summary of the total FY 2011-12 CIP budget.
TOTAL PLANNED
PROGRAMMED OTHER CO GO UTILITY BOND TOTAL
DIVISION AVAILABLE* FUNDING ISSUANCES** ISSUANCES ISSUANCES ADOPTED
General Government
$ 45,278,388
$ -
$ 7,410,000 $ 3,997,800 $
$ 56,686,188
Electric
27,487,424
6,165,441
16,200,000 -
49,852,865
Water
2,145,468
6,342,092
13,500,000
21,987,560
Wastewater
3,574,444
2,848,599
11,500,000
17,923,043
Solid Waste
9,988,313
298,200
5,978,187 -
16,264,700
TOTAL
$ 88,474,037
$ 15,654,332
$ 54,588,187 $ 3,997,800 $
$ 162,714,356
*Expected balance as of October 1, 2011.
**Utility System Revenue Bonds were previously sold for Electric, Water and Wastewater.
217
DENTON SERVICE
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CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY
The General Fund FY 2012-16 five-year CIP includes transportation, parks, vehicles, building projects, and
police/animal control projects.
The decision to propose and ultimately build any capital project must consider the impact that the capital project
will have on the operating budget. The operating impact of any capital project included in the CIP has been
evaluated, and where necessary, resources were included in the budget to accommodate any associated expenses.
1. Transportation Projects
Major transportation projects scheduled for FY 2011-12 include US 377 widening; traffic signalization;
other miscellaneous roadways; and residential streets. Also included are the FM 1830 design, as well as
sidewalk installations and intersection signalization.
2. Building Projects
The FY 2011-12 building projects include a facility maintenance program for flooring, roof
replacements and heating, ventilation and air conditioning (HVAC) systems.
3. Police/Animal Control
Resources are included to begin design and construction of an animal care and adoption center.
4. Vehicles
Resources are included to fund vehicle replacements for FY 2011-12.
5. Parks
The major parks projects that are scheduled for funding beginning in FY 2011-12 include Clear Creek
Natural Heritage Center and entry corridors on Ft. Worth Drive.
218
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
219
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
DIV./DEPT.
Trans
Trans
Parks
Parks
Trans
Trans
Fleet
Build/Equip
Police
Trans
Various
CATEGORY
FM1830 (Design only)
US377 Widening
Clear Creek Natural Heritage Center
Entry Corridors (Ft. Worth Dr.)
Traffic Signals
Streets**
Vehicles and Vehicle Replacements
Facility Maintenance Program***
Animal Control and Adoption Center
Matching Funds for Road Improvements
Future GO Bond Program
TOTAL
General Obligation Bonds - New
Certificates of Obligation - New
Grand Total
*Does not reflect Available Programmed Funds or ongoing capital projects.
**Reflects proposed "streets only" bond sale of $20 million over five years.
***Facility Maintenance Program is for HVAC, Flooring and Roof Replacements.
2011-12
1,999,600
799,800
499,400
699,000
410,000
2,500,000
1,500,000
3,000,000
$ 11,407,800
$ 3,997,800
7,410,000
$ 11,407,800
220
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
2012-13 2013-14 2014-15 2015-16 TOTAL
$ $
$
$
$
1,999,600
799,800
499,400
699,000
410,000
4,000,000
4,000,000
4,000,000
4,000,000
16,000,000
2,500,000
2,500,000
2,500,000
2,500,000
12,500,000
1,500,000
1,500,000
1,500,000
1,500,000
7,500,000
-
-
-
-
3,000,000
9,000,000
-
9,000,000
-
-
-
10,000,000
10,000,000
$ 8,000,000 $
17,000,000 $
8,000,000 $
18,000,000 $
62,407,800
$ 4,000,000 $
4,000,000 $
4,000,000 $
14,000,000 $
29,997,800
4,000,000
13,000,000
4,000,000
4,000,000
32,410,000
$ 8,000,000 $
17,000,000 $
8,000,000 $
18,000,000 $
62,407,800
221
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
222
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY
The fiscal year 2012-16 Utilities CIP totals $340.448 million as compared to $324.148 million in the 2011-15. The
total 2012-16 CIP reflects a $16.3 million increase compared to the 2011-15 CIP. A comparison of the 2012-16 and
2011-15 CIP, by department, is shown below:
FY 2012-16
FY 2011-15
Electric
$171.801
million
$146.686 million
Water
64.180
million
90.969 million
Wastewater
77.753
million
56.130 million
Solid Waste
26.714
million
30.363 million
Utilities - Total
$340.448
million
$324.148 million
Electric's 5-year CIP increased by $25.115 million compared to the 2011-15 CIP, primarily the result of $14.1 million
related to transmission substations and $10.2 million related to transmission line projects.
Water's 5-year CIP decreased by $26.789 million, primarily due to the removal of the $30.810 million water
treatment plant rehabilitation project from the CIP, which is currently under contract.
Wastewater's 5-year CIP increased by $21.623 million due primarily to the addition of $5.6 million related to
wastewater effluent reuse and an additional $10.0 million of regulatory compliance projects for the rehabilitation
and replacement of existing infrastructure.
Solid Waste's 5-year CIP decreased by $3.649 million, primarily the result of $5.8 million in reduced landfill capital
projects. The 2012-16 5-year Capital Improvement Program includes $9.8 million for landfill/disposal capital
projects, $8.7 million for vehicles, and $4.6 million for equipment.
223
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
GROUP
ASSIGNMENT
NUMBERS * CATEGORY 2011-12
1
Automated Meter Reading
$
3,032,614
3
Building Construction
1,905,000
7
Communications Equipment
586,921
8
Contingency
300,000
13
Distribution Substations
5,713,468
14
Distribution Transformers
1,771,034
19
Feeder Extensions & Improvements
6,436,206
23
Meters
60,000
24
Miscellaneous
3,500,000
25
New Residential & Commercial
3,326,382
28
Over to Under Conversions
350,000
32
Power Factor Improvement
214,763
40
Street Lighting
256,783
43
Tools & Equipment
97,000
45
Transmission Lines
10,406,080
46
Transmission Substation
11,226,564
50
Vehicles
670,050
TOTAL
$
49,852,865
Revenue
$
6,165,441
Available Programmed Funds**
27,487,424
Certificates of Obligation - New
16,200,000
Grand Total
$
49,852,865
*GROUP ASSIGNMENT (GA) NUMBERS are used for identification of CIP Projects by major
category of expense.
**Includes unspent bond proceeds, internal revenue transfers, and outside contributions.
224
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
2012-13 2013-14 2014-15 2015-16 TOTAL
$ 2,688,720 $
2,757,774 $
2,763,473 $
2,934,855 $
14,177,436
-
-
-
-
1,905,000
275,000
275,000
335,000
290,000
1,761,921
300,000
300,000
300,000
300,000
1,500,000
1,139,000
3,237,000
5,957,000
4,742,000
20,788,468
1,724,019
1,849,421
1,902,083
1,955,965
9,202,522
5,809,000
5,571,572
5,326,000
5,484,153
28,626,931
-
-
-
-
60,000
-
-
-
-
3,500,000
3,334,576
3,379,313
3,453,861
3,494,918
16,989,050
350,000
350,000
350,000
350,000
1,750,000
75,000
75,000
75,000
75,000
514,763
166,300
171,400
177,800
165,888
938,171
75,000
75,000
75,000
75,000
397,000
9,026,000
3,840,000
7,805,000
2,430,000
33,507,080
7,412,000
5,050,000
3,830,000
5,490,000
33,008,564
696,128
327,628
816,064
663,880
3,173,750
$ 33,070,743 $
27,259,108 $
33,166,281 $
28,451,659 $
171,800,656
$ 3,088,128 $
2,713,628 $
3,197,064 $
3,039,380 $
18,203,641
12,482,615
9,445,480
14,969,217
13,112,279
77,497,015
17,500,000
15,100,000
15,000,000
12,300,000
76,100,000
$ 33,070,743 $
27,259,108 $
33,166,281 $
28,451,659 $
171,800,656
225
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
GROUP
ASSIGNMENT
NUMBERS * CATEGORY 2011-12
2
Booster Station
$ -
7
Communications Equipment
-
12
Distribution System Upgrade
6,729,000
17
Elevated Storage
4,580,000
20
Field Services Replacement
1,176,976
24
Miscellaneous
1,025,000
29
Oversize Lines
200,000
36
Replacement Lines
588,000
38
State Highway Relocations
6,287,468
42
Taps, Fire Hydrants, Meters
920,116
43
Tools & Equipment
25,000
48
Plant Improvements
195,000
50
Vehicles
261,000
TOTAL
$ 21,987,560
Revenue $ 6,342,092
Available Programmed Funds** 2,145,468
Certificates of Obligation - New 13,500,000
Grand Total $ 21,987,560
*GROUP ASSIGNMENT (GA) NUMBERS are used for identification of CIP Projects by major
category of expense.
**Includes unspent bond proceeds, internal revenue transfers, and outside contributions.
226
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
2012-13 2013-14 2014-15 2015-16 TOTAL
$ 480,000 $
4,150,000 $
- $
- $
4,630,000
35,000
-
-
-
35,000
376,503
3,137,520
-
-
10,243,023
-
-
-
-
4,580,000
1,943,742
1,241,299
1,408,793
1,539,934
7,310,744
25,000
25,000
25,000
25,000
1,125,000
200,000
200,000
200,000
200,000
1,000,000
800,000
1,200,000
1,900,000
2,300,000
6,788,000
6,580,224
2,234,000
2,500,000
2,500,000
20,101,692
1,086,121
1,152,926
1,220,573
1,289,102
5,668,838
25,000
25,000
30,000
55,000
160,000
640,000
365,000
20,000
20,000
1,240,000
292,000
310,000
299,000
136,000
1,298,000
$ 12,483,590 $
14,040,745 $
7,603,366 $
8,065,036 $
64,180,297
$ 4,646,863 $
4,319,225 $
4,903,366 $ 5,365,036 $
25,576,582
336,727
221,520
- 200,000
2,903,715
7,500,000
9,500,000
2,700,000 2,500,000
35,700,000
$ 12,483,590 $
14,040,745 $
7,603,366 $ 8,065,036 $
64,180,297
227
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
GROUP
ASSIGNMENT
NUMBERS * CATEGORY 2011-12
5
Collection System Upgrade
$ 7,780,508
16
Drainage Improvements
215,000
20
Field Services Replacement
260,234
21
Infiltration/Inflow
2,227,774
24
Miscellaneous
1,025,000
24
Miscellaneous
200,000
29
Oversize Lines
1,218,556
38
State Highway Relocations
3,048,936
42
Taps, Fire Hydrants, Meters
105,135
43
Tools & Equipment
95,500
47
Waste Water Effluent Reuse
25,000
47
Plant Improvements
709,400
50
Vehicles
1,012,000
TOTAL
$ 17,923,043
Revenue $ 2,848,599
Available Programmed Funds** 3,574,444
Certificates of Obligation - New 11,500,000
Grand Total $ 17,923,043
*GROUP ASSIGNMENT (GA) NUMBERS are used for identification of CIP Projects by major
category of expense.
**Includes unspent bond proceeds, internal revenue transfers, and outside contributions.
228
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
2012-13 2013-14 2014-15 2015-16 TOTAL
$ 6,282,117 $
4,014,695 $
3,255,185 $
1,795,704 $
23,128,209
228,000
111,000
380,000
380,000
1,314,000
1,203,200
1,059,500
-
-
2,522,934
2,234,609
2,241,649
2,248,899
2,248,899
11,201,830
50,000
25,000
25,000
25,000
1,150,000
200,000
200,000
200,000
200,000
1,000,000
1,453,015
1,764,905
3,343,136
4,090,933
11,870,545
3,628,672
2,499,000
1,200,000
1,200,000
11,576,608
108,290
111,540
114,887
118,333
558,185
65,000
55,000
45,000
100,000
360,500
25,000
25,000
25,000
25,000
125,000
6,246,000
2,398,130
125,325
68,000
9,546,855
554,500
479,000
1,083,000
270,000
3,398,500
$ 22,278,403 $
14,984,419 $
12,045,432 $
10,521,869 $
77,753,166
$ 4,077,614 $
3,630,724 $
5,060,247 $
5,311,165 $
20,928,349
700,789
353,695
485,185
210,704
5,324,817
17,500,000
11,000,000
6,500,000
5,000,000
51,500,000
$ 22,278,403 $
14,984,419 $
12,045,432 $
10,521,869 $
77,753,166
229
DENTON SERVICE
Whatever *It * Takes!
CITY OFDENTON, TEXAS
ANNUAL PROGRAM OF SERVICES
GROUP
ASSIGNMENT
NUMBERS ** CATEGORY 2011-12
6
Commercial Collection
$
350,000
11
Disposal / Landfill
2,021,732
34
Recycling
921,000
37
Residential Collection
130,000
43
Equipment
592,000
50
Vehicles
2,261,655
TOTAL
$
6,276,387
Revenue
$
298,200
Certificates of Obligation - New
5,978,187
Grand Total
$
6,276,387
*Does not reflect Available Programmed Funds or ongoing capital projects.
**GROUP ASSIGNMENT (GA) NUMBERS are used for identification of CIP Projects by major
category of expense.
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2012-13 2013-14 2014-15 2015-16 TOTAL
$ 160,000 $
170,000 $
180,000 $
190,000 $
1,050,000
2,820,000
1,595,000
1,270,000
2,070,000
9,776,732
281,000
286,000
291,000
161,000
1,940,000
130,000
130,000
130,000
130,000
650,000
200,000
900,000
1,910,000
1,000,000
4,602,000
1,756,860
1,637,195
1,663,750
1,375,840
8,695,300
$ 5,347,860 $
4,718,195 $
5,444,750 $
4,926,840 $
26,714,032
$ 128,655 $
196,855 $
244,855 $
253,510 $
1,122,075
5,219,205
4,521,340
5,199,895
4,673,330
25,591,957
$ 5,347,860 $
4,718,195 $
5,444,750 $
4,926,840 $
26,714,032
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I. Budget Period
A. Establishment of Fiscal Year. The City of Denton's fiscal year shall begin on October 1 and end on
September 30.
B. Term of Appropriations. "All appropriations that have not been expended or lawfully encumbered
shall lapse at the end of the budget year". (Charter Section 8.06)
II. Budget Development
A. Determining Council Priorities. "The budget shall provide a complete financial plan for the fiscal year,
and the budget shall be prepared on the basis of policy priorities defined by the Council for the City
Manager at least one hundred twenty (120) days before the end of the fiscal year." (Charter Section
8.03)
B. Budget Prepared from Departmental Requests. The City of Denton departments shall prepare
budgetary decision packages in a manner directed by the City Manager. Department directors shall
indicate funding priorities.
C. Deadline for Budget Submission. "At least thirty (30) days before the date the governing body of the
municipality makes its tax levy for the fiscal year." (Charter Section 8.03, revised 2006)
D. Public Hearing on Budget. "The Council shall hold a public hearing on the proposed budget. Any
taxpayer of the municipality may attend and may participate in the hearing, which shall be set for a
date after the 15th day after the date the proposed budget is filed with the City Secretary but before
the date the City Council makes its tax levy. The Council shall provide for public notice of the date,
time, and location of the hearing. In addition to this notice, the City Council shall publish notice
before the public hearing related to the budget in at least one newspaper of general circulation in
Denton County. This notice shall be published no earlier than the thirtieth or later than the tenth day
before the date of the public hearing. The City Council shall provide such other notice as may be
required by state and all other applicable law. The City Council may make such changes in the budget
that it considers warranted by the law or by the best interests of the municipal taxpayers and may
increase or decrease the items of the budget provided the total proposed expenditures shall not
exceed the total anticipated revenue." (Charter Section 8.04)
E. Truth in Taxation. Budget development procedures will be in conformance with the State law
outlined in the Truth in Taxation process. In the event of a tax increase, notices will be provided and
public hearings held in conformance to this State law.
F. Adoption of Budget. "The budget shall be finally adopted by the favorable votes of at least a majority
of all members of the Council after the conclusion of the public hearing. Should the Council take no
final action at the conclusion of the public hearing and before the end of the fiscal year, the budget as
submitted by the City Manager shall be deemed to have been finally adopted by the Council."
(Charter Section 8.05)
G. Budget, a Public Record. The budget, budget message, and all supporting schedules shall be a public
record in the office of the City Secretary open to public inspection. The City Manager shall prepare
sufficient copies of the budget and budget message for distribution to interested persons.
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III. Budget Administration
A. Balanced Budget Required. The City of Denton will develop balanced budgets in which current
resources (current revenues plus fund balance) will equal or exceed current expenditures. The City
will avoid budgetary procedures that balance the budget at the expense of meeting future years'
expenses, such as: postponing expenditures, accruing future years' revenues, or rolling over short-
term debt. The budget will provide for adequate maintenance and replacement of capital plant and
equipment.
B. Funding of Current Expenditures with Current Revenues. The budget will assure that current
expenditures are funded with current revenues. Current operating expenses will not be capitalized
or funded through the use of long-term debt.
C. Use of Non -Recurring Resources. The City of Denton will use non -recurring resources to fund non-
recurring expenditures.
D. Performance Measures and Productivity Indicators. An annual budget where possible will utilize
performance measures and productivity indicators.
E. Departmental Budget Reporting. Regular monthly reporting on budgetary status will be provided by
departments. The reporting will be structured to provide projected balances for the end of the year.
F. Return on Investment. The Utilities shall transfer to the General Fund a return on investment based
upon three and one-half percent (3.5%) of utility revenues. The maximum amount to be transferred
will not exceed six percent (6%) of equity in the Electric and Water/Wastewater Utility. Equity is
assets net of accumulated depreciation, less the book value of any contributed capital.
IV. Revenue Policies
A. Revenue Goal. The City will try to maintain a diversified and stable revenue system to shelter it from
short -run fluctuations in any one -revenue source.
B. Development of Revenue Projection. The City will estimate its annual revenues using an objective,
analytical process. The City will project revenues for the next two years and five years; and these
projections will be updated annually. Each existing and potential revenue source will be examined
annually.
C. User Charges and Fees Required. User charges and fees will be established at a level related to the
cost of providing the services. The City will recalculate a full cost of activities supported by user fees
to identify the impact of inflation and other cost increases. The City will automatically revise user
fees when necessary to adjust for the effects of inflation, program changes, and policy changes.
For Enterprise Funds, the City shall establish user fees and charges that fully support the total direct
and indirect cost of the activity. Indirect costs include the cost of administration borne by other
operating funds.
The fees shall be reviewed annually and adjusted when necessary to maintain the proper level.
D. Tax Collection. The City will follow an aggressive policy of collecting property tax revenues.
Tax Assessment. The City will monitor the appraisal procedures of the Denton Central Appraisal
District and provide necessary input to assure that sound appraisal procedures are maintained.
Property will be assessed at one hundred percent (100%) of full market value.
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V. Reserve Policies
A. Minimum Unassigned Fund Balance. It is the goal of the City to achieve and maintain an unassigned
fund balance in the General Fund equal to 20% of the budgeted expenditures for unanticipated
expenditures, unforeseen revenue fluctuations, or other adverse circumstances. The fund balance
level, however, may be reduced to the equivalent of 15% of budgeted expenditures in unusual
financial circumstances. However, if such a situation occurs, the City will implement necessary
corrective action within a five-year plan to restore the unassigned fund balance to the equivalent of
twenty percent (20%) of budgeted expenditures.
Non -governmental Fund Balances. The fund balance categories discussed above do not apply to
proprietary funds according to GASB 54. While not required by the GASB, the City recognizes the need
to apply a minimum balance policy to the proprietary funds maintained by the City. Therefore, the
City shall maintain a minimum ending working capital balance (current assets minus current
liabilities) of at least eight percent (8%) of budgeted expenditures for each of the proprietary funds.
If the working capital level should fall below the desired minimum, the City will implement necessary
corrective action with a five-year plan to restore the working capital balance to 8% of budgeted
expenditures.
Additionally, the Electric, Water, Wastewater, and Solid Waste funds, minimum rate stabilization
reserve balance levels are also established according to the unique operational aspects of each utility.
The rate stabilizations funds are intended to minimize the fluctuation in rates due to unforeseen
revenue and expenditure variances. The minimum rate stabilization balance is established as 12% of
expenses for the Electric and Wastewater funds, 16% for expenses for the Water fund, and 4% of
expenses for the Solid Waste fund. If the rate stabilization balance falls below the desired level, the
City will implement necessary corrective action within a five-year plan to restore the rate
stabilization balances to the levels outlined above.
VI. Budget Amendment and Modification
A. Transfer of Appropriations. "At any time during the fiscal year, the City Manager may transfer any
part of the unencumbered appropriation balance or the entire balance thereof between programs or
general classifications of expenditures within an office, department, agency, or organizational unit
within the same fund. At any time during the fiscal year, at the request of the City Manager, the
Council may, by resolution, transfer any part of the unencumbered appropriation balance or the
entire balance thereof from one office, department, agency, or organizational unit to another."
(Charter Section 8.07)
Amending the Budget. "In case of grave public necessity, emergency expenditures to meet unusual
and unforeseen conditions, which could not by diligent thought and attention have been included in
the original budget, may be authorized by the affirmative vote of at least five (5) of the members of
the Council as an amendment to the original budget. In every case where such amendment is made, a
copy of the ordinance adopting the amendment shall be filed with the City Secretary, published in the
next issue of the official newspaper of the City, and attached to the budget originally adopted."
(Charter Section 8.08)
C. Authority to Reduce Appropriations. The City Manager may at any time reduce appropriations for a
department, office, or agency.
D. Funds Requiring Appropriations Established by Ordinance. In accordance with generally accepted
accounting practices, an appropriations ordinance shall create appropriations for Government Funds.
These funds include the General Fund. The remaining funds shall have budgets prepared and
submitted to the City Council for approval.
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VII. Investment Policy
A. Investment Obiectives and Strateeies.
It is the policy of the City that, giving due regard to the safety and risk of investments, all available funds
shall be invested in conformance with state and federal regulations, applicable bond ordinance
requirements, adopted Investment Policy and adopted investment strategies.
In accordance with the Public Funds Investment Act, the following prioritized objectives (in order of
importance) in accordance with the Tex. Gov't. Code Sec. 2256.005(d) apply for each of the City's
investment strategies:
1. Suitability - Understanding the suitability of the investment to the financial requirements of the
City is important. Any investment eligible in the Investment Policy is suitable for all City funds.
2. Safety - Preservation and safety of principal are the primary objectives of the Investment Policy.
All investments shall be in high quality securities with no perceived default risk.
3. Liquidity - The City's investment portfolio will remain sufficiently liquid to meet operating
requirements that might be reasonably anticipated. Liquidity shall be achieved by matching
investment maturities with forecasted cash flow requirements and by investing in securities with
active secondary markets. Short-term investment pools and money market mutual funds provide
daily liquidity and may be utilized as a competitive investment alternative to fixed income
instruments.
4. Marketability - Securities with active and efficient secondary markets are necessary in the event
of an unanticipated cash requirement. Historical market "spreads" between the bid and offer
prices of a particular security type of less than a quarter of a percentage point shall define an
efficient secondary market.
S. Diversification - Investment maturities shall be staggered throughout the budget cycle to provide
cash flow based on the anticipated needs of the City. Diversifying the appropriate maturity
structure will reduce market cycle risk.
6. Yield - Attaining a competitive market yield, commensurate with the City's investment risk
constraints and the cash flow characteristics of the portfolio, is the desired objective. The goal of
the City's investment portfolio is to regularly meet or exceed the average rate of return on U.S.
Treasury Bills at a maturity level comparable to the portfolio's weighted average maturity in
days. The yield of an equally weighted, rolling six-month U.S. Treasury Bill portfolio shall be the
minimum yield objective or "benchmark". Six-month U.S. Treasury Bill information is derived
from the Federal Reserve Statistical Release HAS for constant maturities. A secondary objective
will be to obtain a yield equal to or in excess of a local government investment pool or money
market mutual fund.
The first measure of success in this area will be the attainment of enough income to offset
inflationary increases. Although steps will be taken to obtain this goal, the City's staff will follow
the "Prudent Person" statement relating to the standard of care that must be exercised when
investing public funds as expressed in the Tex. Gov't. Code Sec. 2256.006(a-b). The Investment
Officers shall avoid any transactions that might impair public confidence in the City's ability to
govern effectively. The governing body recognizes that in adequately diversifying the maturity
structure within the portfolio to meet the City's expenditure needs, occasional measured
unrealized losses due to market volatility and rising interest rates are inevitable, and must be
considered within the context of the overall portfolio's investment return. The prudence of the
investment decisions shall be measured in accordance with the tests set forth in the Tex. Gov't.
Code Sec. 2256.006(b).
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B. Investment StrateeV for Specific Fund Groups.
In order to better diversify, maximize interest earnings and otherwise meet stated objectives, fund
groups may be combined into one or more internal investment pools. Although fund monies may be
combined into a single asset portfolio, proportional fund ownership will be accounted for separately.
The City also maintains separate portfolios for some individual funds or groups of funds that are
managed in accordance with the terms of this Policy and by the corresponding investment strategies
listed below.
Investment Pool Strategy - The City's Investment Pool is an aggregation of the majority of City
Funds which includes tax receipts, enterprise fund revenues, fine and fee revenues, as well as
some, but not necessarily all, bond proceeds, grants, gifts and endowments. This portfolio is
maintained to meet anticipated daily cash needs for the City's operations, capital projects and
debt service. In order to ensure the ability of the City to meet obligations and to minimize
potential liquidation losses, the dollar -weighted average stated maturity of the investment pool
shall not exceed 1.5 years or 550 days. The objectives of the portfolio are to :
A. Ensure safety of principal by investing in only high quality securities for which a strong
secondary market exists.
B. Ensure that anticipated cash flow needs are matched with adequate investment liquidity.
C. Limit market and credit risk through diversification.
D. Attain the best feasible yield commensurate with objectives and restrictions set forth in the
Investment Policy actively managing the portfolio to meet or exceed the six month moving
average yield on a six month U.S. Treasury Bill as derived from the Federal Reserve Statistical
Release HAS for constant maturities.
2. Bond Funds Strategy - Occasionally, separate non -pooled portfolios are established with the
proceeds from bond sales in order to maximize earnings within the constraints of arbitrage
regulation. The objectives of the portfolios are to:
A. Ensure safety and principal by investing in only high quality securities for which a strong
secondary market exists.
B. Ensure that anticipated cash flow needs are matched with adequate investment liquidity.
C. Limit market and credit risk through diversification.
D. Attain the best feasible yield commensurate with the objectives and restrictions set forth in
the Investment Policy and bond ordinance by actively managing the portfolio to meet or
exceed the bond yield.
3. Endowment Fund Strategy - Funds received as gifts to the City with instructions that the income
generated by the investment of said funds be used for specific purposes are invested as separate
non -pooled portfolios in order to maximize return. The objectives of the portfolio are to:
A. Ensure safety and principal by investing in only high quality securities for which a strong
secondary market exists.
B. Ensure that anticipated cash flow needs are matched with adequate investment liquidity.
C. Limit market and credit risk through diversification.
D. Attain the best feasible yield commensurate with the objectives and restrictions set forth in
the Investment Policy.
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4. Trust and Escrowed Fund Strategy - Funds that are held outside the City by a trust or escrow
agent but belonging to the City are governed by their trust or escrow agreement and are subject
to the provisions of the Investment Policy. The objectives of the portfolios are to:
A. Ensure safety and principal by investing in only high quality securities for which a strong
secondary market exists.
B. Ensure that anticipated cash flow needs are matched with adequate investment liquidity.
C. Limit market and credit risk through diversification.
D. Attain the best feasible yield commensurate with the objectives and restrictions set forth in
the Investment Policy and the trust/escrow agreement.
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The Annual Program of Services contains specialized and technical terminology that is unique to public finance and
budgeting. To assist the reader of this document in understanding these terms, a budget glossary has been included
in the document.
Accrual Basis. The basis of accounting under which transactions are recognized when they occur, regardless of the
timing of related cash flows.
Accrued Expenses. Expenses incurred but not due until a later date.
Administrative Services. Administrative Services charges are allocated to all Enterprise Fund activities (e.g.,
electric, water/wastewater and solid waste) for indirect management and administrative support given by
general fund departments.
Administrative Transfer. An inter -fund transfer designed to recover General Fund expenditures conducted on
behalf of Proprietary funds.
Ad Valorem Taxes. (Current) All property, real, personal, tangible, intangible, annexations, additions, and
improvements to property located within the taxing unit's jurisdiction, which are subject to taxation on
January 1 of the current fiscal year. Each year, by ordinance, the City Council exempts taxes on automobiles
and other items from the tax levy. Following the final passage of the appropriations ordinance, City Council
sets the tax rate and levy for the fiscal year beginning October 1 and continuing through the following
September 30th.
Ad Valorem Taxes. (Delinquent) All taxes are due on receipt of bill and are delinquent if not paid before February 1
of the fiscal year in which they are imposed, except when the taxing unit postpones the delinquency date due to
late mailing of tax bills or successful rollback elections.
Ad Valorem Taxes. (Penalty and interest) A delinquent tax incurs a penalty of six percent (6%) of the amount of
the tax for the first calendar month it is delinquent, plus one percent (1%) for each additional month or portion
of the month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. However, the
delinquent tax on July 1 incurs a total penalty of twelve percent (12%) of the amount of the delinquent tax
without regard to the number of months the tax has been delinquent.
Appropriation. A legal authorization granted by a governing body to make expenditures and to incur obligations
for specific purposes.
Appropriable Fund Balance. The cash remaining from the prior year which is available for appropriation and
expenditure in the current year.
Appropriation Ordinance. The official enactment by the City Council to establish legal authority for City officials to
obligate and expend resources.
Assessed Valuation. A value that is established for real or personal property for use as a basis for levying property
taxes. (Note: Property values are established by the Denton Central Appraisal District.)
Balanced Budget. A budget in which estimated revenues equal estimated expenditures.
Bond. A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments
and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are
general obligation and revenue bonds. These are most frequently used for construction of large capital
projects, such as buildings, streets and bridges.
Budget. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the
proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a
single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial
plan presented to the governing body for adoption and sometimes the financial plan finally approved by that
body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or
whether it has been approved by the governing body.
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Budget Adjustments. A legal procedure utilized by the City staff and City Council to revise a budget appropriation.
The City of Denton's Charter requires City Council approval through the adoption of a supplemental
appropriation ordinance (which specifies both the source of revenue and the appropriate expenditure account)
for any inter -fund adjustments. City staff has the prerogative to adjust expenditures within a departmental
budget.
Budget Calendar. The schedule of key dates or milestones, which the City departments follow in the preparation,
adoption, and administration of the budget.
Budget Document. The instrument used by the operational authority to present a comprehensive financial
program to the City Council.
Budget Message. The opening section of the budget, which provides the City Council and the public with a general
summary of the most important aspects of the budget, changes from the current and previous fiscal years, and
the views and recommendations of the City Manager.
Budgeted Funds. Funds that are planned for certain uses but have not been formally or legally appropriated by the
governing body.
Cash Basis. A basis of accounting under which transactions are recognized only when cash changes hands.
Cash Management. The management of cash necessary to pay for government services, while investing temporary
cash excesses in order to earn interest revenue. Cash management refers to the activities of forecasting the
inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and
maintaining banking relationships, and investing funds in order to achieve the highest interest and return
available for temporary cash balances.
CDBG. Community Development Block Grant.
CDBG-R. Community Development Block Grant Recovery Fund.
Cost. (1) The amount of money or other consideration exchanged for property or services. (2) Expense.
Cost Accounting. That method of accounting, which provides for assembling and recording of all the elements of
cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a
specific job.
Current Taxes. Taxes that are levied and due within one year.
CWA 319 Grant. Nonpoint Source Water Quality Management Planning Implementation Grant.
Debt Services. The City's obligation to pay the principal and interest of all bonds and other debt instruments
according to a pre -determined payment schedule.
Deficit. (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues
during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an
accounting period.
Delinquent Taxes. Taxes that remain unpaid on and after the date on which a penalty for non-payment is attached.
Department. An administrative segment of the City, which indicates management responsibility for one functional
area. Departments are the basic units of the budget upon which divisions are composed.
Depreciation. The process of estimating and recording the lost usefulness, expired useful life or diminution of
service from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the
fixed asset's lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of
its useful life.
Division. An administrative segment of the City, which indicates management responsibility for an operation or a
group of related activities within a functional area.
EECBG. Energy Efficiency and Conservation Block Grant.
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Encumbrances. Commitments related to unperformed (executory) contracts for goods or services.
Enterprise Fund. A fund established to account for operations (a) that are financed and operated in a manner
similar to private business enterprises where the intent of the governing body is that the costs (expenses,
including depreciation) for providing goods or services to the general public on a continuing basis be financed
or recovered primarily through user charges; or (b) where the governing body has decided that periodic
determination of revenues earned, expenses incurred, and/or net income is appropriate for capital
maintenance, public policy, management control, accountability, or other purposes. Examples of Enterprise
Funds are those for water, gas, and electric utilities; swimming pools; airports; parking garages; and transit
systems.
Expenditure. This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services
obtained regardless of when the expense is actually paid. This term applies to all funds. Note: An
encumbrance is not an expenditure. An encumbrance reserves funds to be expended.
Expenses. Charges incurred (whether paid immediately or unpaid) for operation, maintenance, interest and other
charges.
Federal Energy Regulatory Commission (FERC). This is the federal commission governing public utilities and
licensing. The commission sets the standards and guidelines for accounting and reporting.
Fiscal Year. The time period designated by the City signifying the beginning and ending period for recording
financial transactions. The City of Denton has specified October 1 to September 30 as its fiscal year.
Fixed Assets. Assets of a long term character which are intended to continue to be held or used, such as land,
buildings, improvements other than buildings, machinery and equipment.
Franchise Fee. This is a charge paid for the use of City streets and public right of way and is in lieu of all other
municipal charges, fees, street rentals, pipe taxes or rentals, easement or other like franchise fees, inspections,
fees, and/or charges of every kind except only Ad Valorem and special assessment taxes for public
improvements (e.g., gas, telephone, cable Tv, and banks).
Full-time Equivalent (FTE). A unit of measure based on the number of hours that an employee works during the
fiscal year. One FTE is equal to 2080 hours.
Function. A group of related activities aimed at accomplishing a major service or regulatory program for which a
government is responsible.
Fund. An accounting entity that has a set of self balancing accounts and that records all financial transactions for
specific activities or government functions. Eight commonly used funds in public accounting are: general fund,
special revenue funds, debt service funds, capital project funds, enterprise funds, trust and agency funds,
internal service funds, and special assessment funds.
Fund Balance. Fund balance is the excess of assets over liabilities and is therefore also known as surplus funds.
General Fund. The fund used to account for all financial resources except those required to be accounted for in
another fund.
General Obligation Bonds. Bonds that finance a variety of public projects, such as streets, buildings, and
improvements. The repayment of these bonds is usually made from the General Debt Service Fund, and these
bonds are backed by the full faith and credit of the issuing government.
Generally Accepted Accounting Principles (GAAP). Uniform minimum standards of and guidelines to financial
accounting and reporting. They govern the form and content of the basic financial statements of an entity.
They encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a
particular time. They include not only broad guidelines of general application, but also detailed practices and
procedures. They provide a standard by which to measure financial presentations.
Governmental Funds. Those funds through which most governmental functions typically are financed. The
acquisition, use and financial resources and the related current liabilities are accounted for through
governmental funds (General, Special Revenue, General Debt Service).
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Grants. Contributions or gifts of cash or other assets from another government to be used or expended for a
specified purpose, activity, or facility.
HOME. HOME Investment Partnership Grant.
Hotel/Motel Tax. A tax levied upon the cost of occupancy of any room or space furnished by any hotel where such
costs of occupancy is at the rate of two dollars ($2.00) or more per day. The law authorizes a room tax of not
more than seven percent (7%) of the consideration paid by the occupant of such room to the hotel. This is
budgeted in the Tourist and Convention Fund.
HPRP. Homelessness Prevention and Rapid Re -housing Program.
Income. A term used in proprietary fund type accounting to represent (1) revenues or (2) the excess of revenues
over expenses.
Inter fund Transfers. Amounts transferred from one fund to another to recover the charge for administrative
services.
Internal Service Fund. Funds used to account for the financing of goods or services provided by one department to
another department on a cost reimbursement basis (for example, the Technology Services Fund and the
Materials Management Fund).
Investments. Securities and real estate held for the production of revenues in the form of interest, dividends,
rentals, or lease payments. The term does not include fixed assets used in governmental operations.
Levy. (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities.
(Noun) The total amount of taxes, special assessments, or service charges imposed by a government.
Long Term Debt. Debt with a maturity of more than one year after the date of issuance.
Mixed Beverage Tax. A tax imposed on the gross receipts of a Licensee for the sale, preparation, or service of mixed
beverages or from the sale of ice or non-alcoholic beverages and consumed on the premises of the permittee.
Modified Accrual Basis. The accrual basis of accounting adapted to the governmental fund type spending
measurement focus. Under it, revenues are recognized when they become both "measurable " and "available to
finance expenditures of the current period." Expenditures are recognized when the related fund liability is
incurred except for (1) inventories of materials and supplies which may be considered expenditures either
when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3)
accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in
the current period, but for which larger than normal accumulations must be disclosed in the notes to the
financial statements; (4) interest on special assessment indebtedness which may be recorded when due rather
than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and
interest on long term debt which are generally recognized when due.
Object Code. Expenditure classification according to the types of items purchased or services obtained; for example,
personal services, materials & supplies, and operations.
Operating Budget. Plans of current expenditures and the proposed means of financing them. The annual operating
budget (or, in the case of some states governments, the biennial operating budget) is the primary means by
which most of the financing acquisition, spending, and service delivery activities of a government are
controlled. The use of annual operating budgets is usually required by law. Even where not required by law,
however, annual operating budgets are essential to sound financial management and should be adopted by
every government.
Operating Expenses. Fund expenses which are directly related to the fund's primary service activities.
Operating Grants. Grants which are restricted by the grantor to operating purposes or which may be used for
either capital or operating purposes at the discretion of the grantee.
Operating Income. The excess of fund operating revenues over operating expenses.
Operating Revenues. Fund revenues, which are directly related to the fund's primary service activities. They
consist primarily of user charges for services. 242
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ANNUAL PROGRAM OF SERVICES
Operating Transfers. All inter -fund transfers other than residual equity transfers.
Ordinance. A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any
higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law
within the boundaries of the municipality to which it applies. The difference between an ordinance and a
resolution is that the latter requires less legal formality and has a lower legal status. Ordinarily, the statutes or
charter will specify or imply those legislative actions, which must be by ordinance and those which may be by
resolution. Revenue raising measures, such as the imposition of taxes, special assessments and service charges,
universally require ordinances.
Other Post -Employment Benefits (OPEB). Post -employment benefits provided to retired employees, other than
pension benefits. These benefits for the City of Denton include Medical, Prescription, Dental, and Vision. GASB
45 requires the recognition of the costs of these benefits over the service period of the employee.
Other Financing Sources. Governmental fund general long term debt proceeds, operating transfers out, and
material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues.
Overlapping Debt. The proportionate share of the debts of local governments located wholly or in part within the
limits of the reporting government, which must be borne by property within each government.
Payment in Lieu of Taxes. Payments made only by the electric division for Franchise Fees (4% of gross revenue)
and Return on Investment (3.5% of gross revenue), both capped.
Performance Audits. Examinations intended to assess (1) the economy and efficiency of the audited entity's
operations and (2) program effectiveness, the extent to which program objectives are being attained.
Performance Measures. Specific quantitative and qualitative measures of work performed as an objective of the
department.
Productivity Measures. Productivity measures should reflect how well a program is performing its activities to
meet the needs of the public and the organization. They should measure productivity, effectiveness, efficiency
or the impact of a service provided. While activity measures indicate "how much" activity the
division/department is performing, productivity measures identify "how well" the division/department is
performing.
Program Description. Describes the nature of service delivery provided at this level of funding. It clearly explains
how service delivery will be different from the prior budget year.
Program Goals. Program goals describe the purpose or benefit the division/department plans to provide to the
community and/or organizations it serves. Goals identify the end result the division/department desires to
achieve with its activities, but goals are often ongoing and may not be achieved in one year.
Program Objectives. Program Objectives are quantifiable steps toward accomplishing stated goals. They should
have a specific time frame or measurable achievement. Objectives should be able to be reached or completed
within the current fiscal year. Objective statements are not required for every activity performed, but should
focus on the major steps necessary for achieving established goals.
Property Tax. Property taxes are levied on both real and personal property according to the property's valuation
and the tax rate.
Reserve. An account to use to indicate that a portion of a fund's balance is legally restricted for a specific purpose
and is, therefore, not available for general appropriation.
Residual Equity Transfers. Non -recurring or non routine transfers of equity between funds.
Return on Investment. Return on Investment (ROI) involves the transfer of funds from the Utility System Fund to
the General Fund on the discretionary basis, which shall not be more than six percent (6%) of the net
investment. Current ROI is based on 3.5% of rate revenue. The intent of the discretionary transfer is to
reimburse the citizenry by contributing revenues to the General Fund, thereby easing the ad valorem tax
burden.
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ANNUAL PROGRAM OF SERVICES
Revenue Bonds. Bonds whose principal and interest are payable exclusively from earnings of an Enterprise Fund.
In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the Enterprise Fund's
property.
Revenues. (1) Increases in governmental fund type net current assets from other than expenditure refunds and
residual equity transfers. Under NCGA Statement 1, general long term debt proceeds and operating transfers in
are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total
assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA
Statement 1, operating transfers in are classified separately from revenues.
Sales Tax. A general "sales tax" is levied on persons and businesses selling merchandise or services in the city limits
on a retail basis. The categories for taxation are defined by state law. Monies collected under authorization of
this tax is for the use and benefit of the City; however, no city may pledge anticipated revenues from this source
to secure the payment of funds or other indebtedness.
Shared Revenues. Revenues levied by one government but shared on a pre -determined basis, often in proportion to
the amount collected at the local level, with another government or class of governments.
SHSP. State Homeland Security Program Grant.
SHSP-LEAP. State Homeland Security Program Grant -Law Enforcement Activity Program.
Street Cuts. These revenues are derived by the Street Department for the repairing of the street following the
construction of various utility companies (e.g., gas, telephone, water and sewer).
Tax Rate. The amount of tax stated in terms of a unit of the tax base; for example, $.50 per $100 (one hundred
dollars) assessed valuation of taxable property.
Tax Rate Limit. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a
particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of
governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies
for all purposes and of all governments, state and local, having jurisdiction in a given area.
Tax Roll. The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax
roll and the assessment roll are combined, but even in these cases the two can be distinguished.
Taxes. Compulsory charges levied by a government for the purpose of financing services performed for the
common benefit. This term does not include specific charges made against particular persons or property for
current or permanent benefits such as special assessments. Neither does the term include charges for services
rendered only to those paying such charges as, for example, sewer service charges.
Transfer of Construction Bond Funds. These revenues are payments to the General Fund from the Bond Fund for
General Fund labor expenditures on bond financed projects.
Trial Balance. A list of the balances of the accounts in a ledger kept by double entry with the debit and credit
balances shown in separate columns.
Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It is
essentially the amount of money still available for future purchases.
UASI. Urban Areas Security Initiative.
UASI-LEAP. Urban Areas Security Initiative - Law Enforcement Activity Program.
Working Capital. Budgeted working capital is calculated as a fund's current assets less current liabilities and
outstanding encumbrances.
Workload Measures. Workload measures reflect major activities of the division/department. They indicate the
amount of work that has been done in the past and projected workload levels for the current and next year.
Workload measures should be able to be tracked with a reasonable amount of time and effort.
244
DENTON SERVICE
Whatever *It * Takes!
II;1,' tm
e
?<i
i
ADA/EOE/ADEA
215 E. McKinney St.
Denton, TX 76201
TDD: (800) 735-2989
bryan.langley@cityofdenton.com
www.cityofdenton.com
Published 12/2011