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AN ORDINANCE AMENDING THE 1967-88 BUDGET OF THE CITY OF DENTON,
TEXAS BY APPROPRIATING THE SUM OF NINETY-SIX THOUSAND EIGHT
HUNDRED ONE DOLLARS ($96,801.00) FROM THE BALANCE OF THE GENERAL
FUND TO VARIOUS ACCOUNT FUNDS, AND DECLARING AN EFFECTIVE DATE.
THE COUNCIL OC THE CITY OF DENTON HEREBY ORDAINS:
WHEREAS, the City COUnoil finds it necessary to make certain
unforeeen expenditures within the Municipal Courts and
WHEREAS, the current estimated revenues from the operation of
Municipal Court are $301,000 in excess of those projected at the
time of adoption of the 1987-88 Budgets NOW, THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION Is That the 1987-88 Budget of the City of Denton,
Texas Is ere by amended by appropriating the sum of $96,801 from
the unappropriated balance of tho General Fund to the following
fund aooounts:
ACCOUNT N0. AMOUNT
100-011-0005-8022 $15,392,00
i 100-011-0005-8061 1.,156.00
100-011-0005-8062 847.00
100-011-0005-8064 34.00
100-011-0005-8065 11140.00
100-011-0005-8101 300.00
100-011-0005-8501 200.00
100-011-0005-8531 400.00
100-011-0005-9102 le.932.00
100-040-0026-8022 '1.38
100-040-0026-8025 9,169.88
100-040-0026-8041 2,900.00 1
100-040-0026-8061 11574.28
100-040-0026-8062 1,154.46
100-040-0026-8064 40400
100-040-0026-8065 11140.00
100-040-0026-8341 6,250.00
100-040-0026-8502 251250.00
$96,801.00
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SECTION II. That the City Secretary is directed to attach a
copy o this -ordinance to the original budget. and cause this
amendment to be published once in the Denton Record-Chronicle in
accordance with Section 8.08 of the City Charter.
SECTION III. That this ordinance shall become effective
fourteen Trays from the date of its passage, and the City
secretary is hereby directed to cause the caption of this
ordinance to be published twice in the Denton Record-Chronicle,
the official newspaper of the City of Denton, Texas, within ten
(10) days of the date of its passage.
PASSED AND APPROVED this the 5th day of January, 1988,
MY y,98 8 S MA OR J W
ATTESTi
+8A LTERS, CIT SSCRETAA
APPROVED AS TO LEGAL F'ORMt
D88RA ADAMI DRAYOVITCH, CITY ATTORNEY.
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ANNUAL. BUDGET
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f CITY OF DENTON
` " ANNUAL PROGRAM OF SERVICES l
FOR THE FISCAL YEAR 1987-88
AS SUBMITTED TO
THE l;1AYOR AND CITY COUNCIL
BY THE CITY MANAGER
JULY 31, 1967
r. LLOYD V. HARRELL, CITY MANAGER J
CITY Or DENTON
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MAJOR ISSUES REPORT ON THE
' PROPOSED 198788 BUDGET
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SUUMITTED TO CITY COUNCIL
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Prepared by June 26, 1987
LLOYD V. HARRELL
The Department of Finance City Manager
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Preliminary to the budget process, this report was submitted to
Council OA June 26, 1987, It is provided here as un exhibit for
informational purposes,
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I Mj C1rY0I DmAirom, r6XAS MUNICIPAL 8UILDING/ DEN TON, TEXAS 76201 / TELEPHONE(817) 668.8307
s 011100 of the City Manager
E June 2u, M7
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1'D THE hoNORAU& MAYOR AND MEMBERS UP LITY LOWILIL AND CITIZENS OF UU41-01i: j
I T This, year's Major Issues Oudget Report is thu continuation of the
procedure impleiiented in last year's buauotihy cycle, It is an attempt to
inform Council of major issues and reconmenuations made by staff in tho
preparation of the 1bb'J-bb proposud budget, Hopefully, tnrouyh this process
the Council will be provided with insight on major issues useu in the budget
l development, This will also allow Council to give input and feedback to the
i staff for policy direction prior to the final submission of the proposed
190708 budget in late July,
71 As was tho case in the past year, growth once again is the major issue
affecting this year's budget. However, for the )W-88 budget year, revenues
will not keep pace with service demand createo by recent growth. The city
1 faces the dilernma of declining revenues while at that same time responding to
past and future growth, The maintaining of current service levels, while
anticipating economic growth in other areas such as the now 'texas Instruments
Plant, will ue di'fficu'lt. Positioning tiie City to be ready for the
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anticipated growth while stretching lacking revenues will raako 1687.88 a very
lean budget year,
LL1 Every reasonable resource, whether it is a cost cutting measure,
productivity increase, postponement of a nun-essential project or program, or
an additional revenue sources, etc., will have to be explored so that
municipal services will remain at consistent levels, With those factors in
mind, the draft proposed budget was once again established with ttru philosophy
II of retaining the City's fiscal integrity while trying to maintain as marry as
possible services that are currently being provided to the community. In
conjunction with this philosophy, the following are some of the major issues
impacting this year's budget.
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Report to Mayor anu City Council
June 260 1W
HAJOR ISSUES - ULNLRAL FUN'b
1, GENLIWLFUND RkSEOL I.W.I. - Last the year do City Council anu staft
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committed to bring the General Fund Unreserved Fund Balance to a level between
6% to IUb of total expenditures, i'lhis k.ias to be accomplisheu througn the
accumulation of salary savings from turn over, timing of filling job
i•. vacancies, held vacancies, etc. An unreserved balance allows tie City to
absorb any unexpecteu losses that may occur such as law suits, unexpecteu
j self-insurance cost, disaster cost, decreases Iii revenues estimates, etc, On
the other nano, such a reserve level should not be so large that the City can
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be charged with the unnecessarily hording of additional funus, and thereby
increasing the tax burden upon the community, The following is a,
illustration or the unreserved funo balances as a per cent of total
expenditures,
General Fund
As of As of Estimated
9/3U/bb g0U/bb 9/3U/W
Unreserved Balances $191229131 $i,blb,934 $11718,434
`s of Total Expenditures 6.1% 7,y%
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In the 1986-87 budget, there was no specific item set aside to provide
for increasing the year-end unreserved fund balances. However, tie Council
chose to use sulary savings as the vehicle to accomplisi this and it is
projected that the fund balance will be 7,y'k by year end,
In the 1987.88 budget, the staff is proposing that we again not set aside
a specific item for increasing the final year funo balance, however, salary
savings of bb0,000 have been used to help baiaiice the 1y67-b8 proposed budget
and this would not be available to increase the funo balance. If the
unreserved balance for 158748 remains at the $1,715,G00 level, it will
represent 7,bb% of anticipated expenditures.
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keport to iaapr anu city Council
dune 2b, 198i
The alternate choices relating to the unreservea fund valance level
are;
1) Allow the unreserved fund balance level to remain the same as the
ostimated amount of 611716,000 at 9/3u/87;
2) Uso all or a portion of the balance to fund other items;
t Oo not use any salary savings to Puna the 1967-60 budget and
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provide $60,000 of auditionai revenues or reduce expenaitures to
a balance the budget,
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kecommenaation: Staff's recormnenoation is to keep the current level
of the fund balance as of 9/30/67, lil
2, REVENUES - The socond issues deals with the General Fund revenues. A. Sales Tax and Oeveloprnent Fees - une of the revenue resources that
j has decreased due to the weak econonly is in the area of sales tax. Sales tax
collections in the 1966-b7 budget made up 23,04% of total anticipated revenues
it, the General Fund. It was anticipated that curing 14b6-67, the sales tax
woula grow by approximately 3'b uver the prior year's actual collection,
However, during the 19b6-87 year, revenues did not keep pace even with only a
3% increase, but instead will show a decrease of appruximately 9,26.
The 1987.88 budget anticipates that sales tax will increase at A
growth over revised estimate collections for 1680-b7 fiscal year, This will
put sales tax collection est,lmated at $4,696,000 which is $160,727 less than t°
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was collected during fiscal year 1586-b6, This projected amount of sales tax
`I revenue will represent 26,29% of the 196788 total estinated General Fund
revenues, Tho Council has also chosen to pass a msolution repealing the
temption of the Telecommunication Services from sales tax, It is anticipated
that this revenue source will bring approximately $60,000 in additional tax
revenues for the budgeted fiscal year,
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Report to Mayor aria City Cuuncil
June 2b, lrb7
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In addition to sales tax, the local econonry is also having an offect
on our building activity, Projected building relatea revenues are sown by
$bb,6UO from last year's buagat projection, The slow down In the cunstructiun
activity is anticipated to continue through the next fiscal year, Revenues
are projected to continue to decline to $269,4uu in the 1967-bb year rrom ! 1
lI $347,90U budget in 1986-87. This is an overall decrease from the 1986-67
original projection to the 19b7-88 projection of 26.4%. In aaaition,
anticipated revenues from zoning permits is exported to decrease from a
projected $146,bUO in 19bb-87 to $119,uOu in 1967-bb,
8, Property Tax One of the major revenue sources to the General
Fund is from property taxes, The 1967-bb draft buagot proposes keeping the
actual tax rate at 68d per $100 valuation, This rate will generate
hl'1,436,UOO for buts Dobt Service aria Operations d Iaintenance at a 97%
collection rate, However, this is based on a preliminary role from the County
Appraisal District and contains an e~tinrate of potential adjustments to the
..i role prior to official certification, Althougr, the actual tax rate will
remain the same, overall taxes will incroase because of increases in appraisal
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values. Therefore, the 69V will generate revenue growth of 8% over the
iiestimated effective tax rate for the year, If the tax rate wore to be
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assessed at the current estimatea effective tax rate, basea on the same
j factors mentioned before it would be at a rate of 560 and would generate
approximately 910,841,306, This would mean an additional an+ount of $696,U79
would have to be cut from the draft proposed budget or additional sources of
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realistic revenue oe found.
It is recommended that the split for operations and maintenance and
debt service Indicatea in the bond election program be kept the same, These
amounts are approximately 22V for debt service and 37~ for operations aria
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Ropurt to, hlapt, ana City Gounc)I
June 25, 9us
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maintenance. Unaer the preliminary tax roll, the 6S9 woula not suuject the I
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City to a roll back election, I
The property tax alternatives are: i
1) Koop the actual rate at $,69/$lUU valuation;
2) Have no growth from the etfective tax rate, It would be
necessary to reduce the proposed budget by $6961000, P,
3) Exreau the D% increase roll-uack limitation ano use the
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increase to fund additional city positions,1
C. Other Revenues - Other areas of revenues oranges recownen(ted in
the proposed budget are ambulance foes, fire Inspection and alarm fees, and
police fines.
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In April 1987, a survey of ambulance fees for 26 area emergency
medical services providers was completed, The results showed that Uenton's r'
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fees for ambulance service lagged the average by a cdnsiaerable amount.
Therefore, the Denton Fire Department EMS division has recommendea that r,
restructuring of the fee scheuulo allow for the following charges;
1) Increase the flat rate transportation fee from $75,00 per trip to
$100 per trip, l
j 2) Institute a charge for additional items used by a patient, There I
is currently no charge for these items, Tyre recommenueu charges t
per item arer
` 0x~gerr $lb,OU Nitrous Oxide $ MOU r'~ ?
IV s 1b,00 Drugs 25,00
(additional bags IU,OU) Thumper 2b,U0 I
Masks 2b,uo Dressing Tray 251OO L..
"i f-loni for 2b, U0
This would increase the City's fees for ambulance services from the
current budget of $1660000 to $282,b9U, a net increasi of'$127,b9u,
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keport to Mayor and City Council
June 26, l9b7
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The next proposed change it revenues for the General Puna is in
the area of annual fees for initial t'ire inspection. The proposeo budget
k recommends to restructure this program by eliminating the annual fees for fire
k inspections aria replacing such with the following proposed plan, The current
inspection fed program has not been popular and has received many complaints,
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In addition, the average collection rate on fees assessed is 20-2b%. The now
j proposea program appears to be more equitable ana is aimed at assessing only
when violations are noted.
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o fie-inspection Pees. Initial inspection would be done at no
cost. The follow-up inspections when violations are found would
allow for the following fees bases on square footage of the building
i
or occupant space and are the same as those currently Doing charged
for the initial inspection.
- U to b,UOU square feet b lb.UU
i - S,UOO to 12,000 square feet 3U, Cu
- 12,UOU to 24,000 square fee bU.UO
- Over 24,UOU square feet 1UO,U0
,I
The first re-inspection fee would be charged according to the
square footage fee charge. A secona re-inspect•ior fee would be
charged double the fed according to square footage foe charge,
`l
The third and following inspections woula result in a citation and
would generate revenue by the assessment of a fine. It is estimated
1 that this fee arrangement will generate 514,485, from the new
inspection program, which is about the same amount collectea under
the current program,
o Alarm Fees, Also, instead of the fire inspection fees there
would be a license/permit for automatic alarm, the Fire Department
a'.arm records indicate that automatic alarr,s create 6pproximately 170
l
..1 false alarms per year.
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Report to Mayor and City Council
June 26, 196r
I
Many times these false alarms can be prevented it the alarms are properly
i
maintained. Under the new license permit proposal all automatic alarms
i
will be required to have a permit.. Tito annual permit fee will be 520.00
and will allow for three false alarms, After the three, there will be a
charge of $76,Uu each time a false alarm occurs, I
Revenues generated under this proposal amount to an estimated $14,0b, r o Fire Lane Violations, The next area would be for, fire
lane
violations, The City has received several complaints in all major
shopping areas and apartment house complexes aoout people parking in ;
fire lanes, These complaints are received from businesses, apartment
managers and citizens, A survey was conducted by the Fire Marshall's
i
office for a two week period, At different times of the day on Monday
l through Friday, the survey ;^evealea 80 violators in the two week
period, It is important to keep the fire lanes clear because these
lanes give access for fire trucks and ambulances. In order to more
intensely enforce current ordinances, it is proposed that within the
i_.
fine structure there would be a three week period for courtesy notices
that would be placed on windshields to notify citizens of violations `
and there would also be raeoia coverage in order to announce the new
program. kowever, the Fire Marshall's office is projecting that one
thousand violations would scili occur and intensive entorcement at a h!'
L.•
{ $3b.00 average fine would create an additional $35,000 revenue for the
General Fund,
j the next area of increase of other revenue to General Fund is in the
area of police traffic citations. Within the next year, the City has been
informed by the State of Texas that we oiust assume traffic entorcement and
accident investigations on I-3bL and 1-366 because we now exceed 6U,0OU in
6
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Report to Idayor and City Counci I
June 26, 19u)
- population, There are approximately twenty-four (24) miles of interstate
E highway within the city limits, The increase in traffic citations and costs
generated by the patrolling of I-35 would result in additional revenues,
Although even minimal effort will require employing throe additional officers,
t'.. a net increase of $26,000 can be expecteo from this effort, The proposal for .
the additional work force for this patrolling is discussed under new positions.
The alternatives for fee increases are.
1) Adjust fees as described;
2) Keep fees at current level and reduce expenditures by $14913U0,
Recommendation - because of the tight budget year, the staff is
recommending that all of these revenues items be inciudea in the 1987-88
budget,
3, NEW FIRE STATION - As was indicated in last year's budget, the Capital
j~ Improvement Program provides for the building of an additional fire station in
198b-89, However, the Capital Iri,provement program does not contain any
l funding for manpower costs associated with this station which is estimated to
~ L1
i J be $2269000 yearly, In order to prepare for the opening of this station,
$76,000 was budgeted for 1986-87 and was to be put in a reserve account. Tha
1987-88 budget recommends toat an adaitional $120,000 be reserved from the
! `f current year budget which would then allow an accumulated total of $19b,U0U
for the operation and maintenance of the new station.
The alternatives for funding the fire station reserve are,
1) Only set aside $76,000 in the 1987-88 budget for a total accumulation
of $160,00 by the end of the year, This would allow $46,U00 to be
t allocated elsewhere,
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Keport to Mayor and City Council
June 2u, 1987
2) Set aside $120,uUU which will bring the resorve level to $156,000,
31 Leave the reserve at $76,00U. This would allow $1200000 to be
allocated for other programs.
4) Deplete the reserve. This would allow $196,000 to be allocated to
other programs.
_ Recommendation - Statf recot(onends the funding of the reserve at
3~y
$120,000 for 1987-88,
4, FLOW MEMORIAL HOSPITAL - The next major issue is the contribution to !4j
1 3
Flow Memorial Hospital, As Council is well aware, there have been long and IM
hard negotiations with regards to the hospital and numerous studies done to
develop funding alternatives. There will be an election on August o, 1987 to
determine if a hospital district would be established in order to provide
1 proper funding for the hospital. If successful, the district woulo remove
` future funding liabilities from the City. If the hospital district faits,
:i
then funding of Flow Hospital becomes a major budget issue.
i
There is currently a legal question as to the City's responsibility for
indigent care, and if such exists what per cent of the total funding is to be
assumed by the City, DE_,ond indigent care there is also the question of the
proper funding of Flow in order to keep it a viable concerti, Flow has
forwarded a budget containing a $2,000,OUO public subsidy for fiscal year
1587-88, if a 6U%-6U% split is assumed between the city ano county, an
additional $1,000,000 becomes a budget issue,
The alternatives for funding for Flow hospital are;
1) Increase tax rate by $.Ub or out expenditures by $11UOU,000, This
` would place the tax rate of 64 and would subject the Uity to a
rollback election,
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Report to hayor aria City Council
June 26, 1987
2) Provide $200,UOU for inoigent care only, To raise such funas, 10
coula be added to the proposed tax rate ano not subject the Gity to a
i
roll back election because of a state statute exception,
3) Take any payments maae to Flow Hospital out of General Funa Reserves,
Reconmenaation - Staff recommenas that no action be taken until August
-1 8th, At that time vorious alternatives can be debated, if needea,
prior to adopting the buoget and setting the tax rate,
J b. NEW POSITIONS - In the 1987-88 budget there are a handful of new
positions recommended which either pay for themselves, or are tho result of
mandated services from other agencies, or are necessary in oraer to meet
community demand for services,
All the position requests were closely scrutinized by the Executive Review
Committee and the Personnel Uepartment, More than 67 requests were adequately
i justified but due to the tight budget, only 6,7b positions were included in
,I
this buaget. Although these positions will help in areas of increasing
service oemana, we are still not aule to keep up with the populatico growth
11
and continue to fall behind, Only those absolutely essential positions that
+ will generate additional revenue, or aru manoated by outside agencies, or
add^ess critical public safety areas are recommended. these positions are as
I follows:
Department/ full Time
Position r Division V. Comments
Programmer Analyst II Data Processing 1 A key punch operator
position ana one
l part-time computer
operator position will
not be filled in oraer to
provide funding for this
' position,
9
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Report to Mayor and City Council
June 26, 19b7
i
Department/ Full Time r.
Position Uiyision E uq iv, Comments
Secretary Poi Ice 1 Will allow for increase
of productivity through
statistical compilation
dealing with manpower
allocations, analysis of
crimes, traffic J ,
enforcement ana accident
prevention needs ana will
r~
also input traffic i
citations into the new
municipal court software ,i
system.
' Police Officer Police 3 Weeded for patrolling j
I-36 as mandatoo by
State. Anticipated
revenues from traffic
citations should offset
expenditures,
Secretary Fire 1 Provides office support
for two divisions,
administration and
prevention. Will help
cut down on back log ana
more allow time inspectors
In t the fields.
Fire Inspection Fire 1 Necessary, in part, to
implement now fire lane
violation programs,
Revenues should offset
expenditures.
' Equipment Operator Pariks/Recreation bO Necessary to maintain
right-of-way mowing
mandated by State,
Lead Maintenance Tech Building Operations 1 Should be offset Uy
reduction in current
outside contracting
provisions which are not
adequately serving our
needs,
Recreation Supervisor Parks/Recreation ,26 Needed for the
anticipated opening of
the new Martin Luther
King Center,
TOTAL iT-T5
Less Positions Eliminatea 2,U
NET ADDED b.76 Full Time Equivalent
10
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Report to Mayor and City Council r
June 26, 1967
Recommenaation - It is recorr(nendea that now positions defined above be
included in the 1987-8b budget,
6, SALARY ADJUbniENTS - Tne sixth major issue is that of salary increases
_ for employees. There are several possible alternatives for salary increases,
1) The first alternative would be to grant no annual pay adjustments,
i
" 2) The second alternative would be to bring the various job classes j
r to the minimal market rate as determined by the market survey cone j
by the Personnel Department. If this was done, the total impact
f on the General Fund woula be $113361314 and would require an
average aujustmont of )2%.
3) The third alternative, which was the one recommended by the
Personnel Department, was not to bring the groups up to market but
;J to try to get tnem within a closer rarige, This action wouia have
s
i• an impact of $2650079 on the General Funo and would result in an
average aajustment of about 2%,
rn i~1, 1
itirt;i `6 `,I 4) The fourth alternative wouia be to approve an amount some what
less than the above recommunaeu amount and still give an
increase, The impact of a 1,6t increase on the General Fund would
't be $201,81u,
b) The fifth alternative would be to stagger the time when an
increase would be put in effect, The impact on the General Funa f
would depend upon when the increase would be implementeu during
the fiscal year,
6) The sixth alternative woula be to not grant an increase, but
re-examine the issue later if revenue and/or expense situation
improves over that forecast in the proposed budget,
Recommendation: Staff recognized that this fiscal year is a very
tight buayet year and is recommending that no annual salary adjustments be
. 11
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Report to 14ayor and City Council !I
June 26, 19b7 9999
provided in this year's budget, However, staff would recommend that this
j
issue be re-examined if revenue sources, particularly from sales tax
s
collections, appear to be greater than what was anticipated in the buageting
i
process. Hopefully, this re-examination could take place during the second
half of the fiscal year,
7. DENVI TS ADJUSTW NTS - In addition to salary adjustments the following ~±F
f, proposals were seriously considered as new inclusions for the employee benefit
package. lei
1) The implementation of a preferred provider organization for health
rh i
benefits, This is a health insurance coverage program that would Ei
provide better benefits if an employee utilized the services of,
i
the preferred providers. The impact on the General Fund woula be
$4,763 and would cover aaministrative expenses for cost
containment efforts which are part of this program.
I
2) MRS increased retirement contribution from 5% to 6% of salary,
Impact on the General Fund would be $168,632.
3) Flexible Benefits Program is a program which would allow employees
to chose various benefits for which payments would be deducted
from their pay, allowing for a tax benefit. Net impact on the
General Fund would be $8,827 for administrative costs,
4) Fire Pension increase from 7% to 7,6% of salary, Impact on the
General Fund would be $9,787, this increase is a state taw
requirement. The law provides that the city will match the F
firefighters contributions up to a limit of 9%. The City's
firefighters had voted to increase their contribution by b% per,
f year until the 9% maximum is reach in 1991.
_ 12
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Report to Mayor and City Council
' June 2b, 1901
? b) Executive Civic Club mumberships for executives in order to
encourage maximum community involvement. Impact on the General
7 fund would be $208UU,
G) Other packages include a classification system overhaul at .$350660
and a provision for adjustments under that classification overhaul
of $3u,bOO.
i
i.. Once again, because of the very tight fiscal constraints placed upon this
year's budget, only the following benefit packages are included in the i
_j proposed budget... the "Preferred Provider Organization Plan", the "Flexible
' benefits Plan", and the "Fire Pension Increase from 7% to 7.5V for a total
General Fund increase of $23,377,
€ 0, OTHEk AGENCY CONTRIBUTIONS - In the draft proposal, the staff has
71 recommended the various human resource organizations be fundea at the levels
~..,I recommended by the Human Resuurces Committee. The amounts are as follows:
Current
• ; ` Funuing Levels Requests Recommendations
SPAN $ 350006 $35,000 $ 3b,000 `
Friends of the Family 32,000 34,600 34,uu0
Hands-Hop 34,707 34,707 34,707
Fred Moore Child Care 25,000 25,000 2b ,U00
1 Denton City/County Nursery 12,000 '13,060 13,000
RSVP b,bo0 7,'00 7,b60
HOPE 0 3 OOU 3,000
Alternatives are:
j 1) Reduce to 1986-87 levels, This would allow $6,700 to be re-allocated.
2) Fund at requested level,
3) Reduce below current funding levels,
Recommendation - Staff recommends funding as recommended by the Human
Resources Committee.
13
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iReport to ilq or and City CouncII
June 26, 19a/
y, DhW)TOtvN Uk.VELUPMENT - Another major issue is the continuing
j
development of the downtown area, As Council is aware, there is currently a
i
proposal to establish a Main Street Program with the creation of a
director/coordinator position, It has been suggested that the City fund the
position at a cost of approximately $43,000. The 1967•b8 proposed budget
contains a request of $10,000 as seed money to initiate a downtown development
plan (total cost $30,0U0-$40,000) that could be done in conjunction with or
separate from the Main Street Program. M
Alternatives regarding downtown oevelopment are:
~n
1) Increase the tax rate over $,b9, or reduce expenditures to fund a
development program.
2) Make no allocation for any downtown proposal which woulu allow
$10,000 to be re-allocated,
3) Fund $1U,WU as seed money for the preparation of a downtown plan,
4) Reallocate a portion of the Hotel Occupancy Tax to fund the plain
i Street Director/Coordinator position, C'
Recommendation - Staff recommenas funding $10,000 for a downtown plan.
i'Ill 10, FIRE UEPARTMiNT REDUCTIONS - As was indicated earlier, this is a very
tight fiscal year and many new approaches were necessary in order to balance
the
! the budget, One area where a new approach is proposed is holiday pay in
II Fire Department, Currently, fire department operations personnel are allowed
twelve (12) additional hours of pay at 1 1/2 time for each of the eight (0) i,J
` city holidays or a total of 144 hours per year.
The current budget proposes that operations personnel would accrue 18
hours of compensation time for each holiday rather than receiving pay.
j Personnel would be allowed one year in which to take compensatory time off,
14
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Report to Mayor and city council
I June 26, 1967
L , uecause of the large staffing requirement in operations, it is
estimated that under this proposal one additional person would be off each
shift. Current practice allows five (5) persons off a shift, The additional
person off per shift would cause Fire Operations to operate at minimum
I staffing more often than not. Also, it is anticipated that overtime costs
}
I
will increase slightly to insure at least minimum staffing levels. The
institution of this new program would generate $100,000 worth of salary
{
savings, These savings have been allocated as follows.
a) $46,UuU for future fire station staffing; I
b) $16,000 for increased fire department overtime; F
c) $40,000 to help balance the 1y67-66 budget.
The alternatives are;
4 1) Keep holiday pay at current practice and reduce other
I
expenditures by $10U,000,
2) Institute compensatory time proposal in place of current holiday
pay practice.
Recommendation; Staff recommends initiating the compensatory time
proposal,
11. SERVICE LEVEL - The last major bud9of issue for the General
RE00C710N
Fund is the reduction of several services or programs currently provided, In
order to balance the proposed 1b07-66 budget the following programs were
either reduced or eliminated.
1) School Crossing Guard Program - The proposed buuget eliminates
+i one-half of the cost of the school crossing guaru funding, Staff
is negotiating with the school district to pay one-half of the
.f cost of the programs which amounts to $16,770,
15
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Report to Mayor and City Council
June 2b, 1987
2) Elimination of the Recreation Department Tree Tunes Art Camp -
Tree Tunes is an eight week summer unit in the park camp prograw
c
for boys ana girls ages 6-12, The prograw elimination saves
$4,800.
3) Reauced Building Attendant Hours - The reauction of building
attendant hours will force Denia, North Lakes and the Senior
Center to reauce operations by five hours per week at each site.
Denia and North Lakes would close at 8,00 p,m. Monday through
Friday instead of 9;00 p.m., ana the Senior Center will close on
.I
` Saturdays. The savings from the reduced hours is $3,894.
4) Reaucod Civic Center Hours - New hours for the Civic Center would 1-.
. l i
be from 8;00 a.m. to 5;00 p.m. Monday through Friday. The
current operational hours are 6,3U a.m. to MU p.m. Monday
through Friday. The reduced hours save personnel expenditures or
$6,999. j
5} Special Events (Recreation) - The Recreation Department sponsors
f several special events curing the year, the proposed budget
reduces the funning for these events front $lb,811 to $10,u00, j
Under the proposed budget the City will only pay for about
one-half of the current funding level, Programs which will be
f considered for elimination under this funding level are the
Easter Egg Hunt, the North Pole Christmas Program, Pool Teen
Specials, Theraputic Special Events, County Day Program, and
Children Special Events, Seniors Special Events ano Club events,
i 6) Sports Official Funding - The proposed budget eliminates one-half
of the funding for umpires and referees. This ,All affect
soccer, girls softball, football ano boys baseball, This amounts
to a $12,ubu savings.
16
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Report to Mayor and City Council
I j June 26, 190
11
The alternatives for service level reductions are;
1) Put back to current levels the total amount needed, $63,3241 ~
21 Make the service level reductions,
Recommendation; Staff recommends retaining these reductions in the I
proposed budget, I
In summary, the total projected revenues for Weral Fund are I
j` $22,4071167, Total projected expenditures are ,;22,4073167, j
There is provided in the General Fund $IUG,000 for the City Manager's
Contingency Fund, This amount is providea in order to handle emergency type
ty sterna that could not be reasonably foreseen in the budgeting process. For
example, this would handle any matching funds for grants that may become
available during the year, it would handle any cost over runs that were not
anticipated in the budgeting process, revenues or cost of service study, etc.
It would provide for any emergency items that Council may have during the ycar,
Attached is Exhibit A which is a recapitulation of General Fund
Projected Revenues by Major Categories, Exhibit 6 is a Suutmary by
Organization of Expenditures indicating the 1985-86 Actual Expenditures,
•
1986-87 Budgeted and Estimatea Expenditures in the 1987.88 Service
Continuation Level and Total Expenditure Request, Exhibit C is a
recapitulation 'of funding levels, Exhibit U is a listing of all restoration
and new budget packages that were submitted.
12. Tax exemption for Personu over 66 - City Council has expressed a t
concern that individuals on fixed incomes, especially ones over 66, would not
be able to absorb additional property tax increases. It was discussed by
i
-1 Council that. in order to address this concern, consideration should be given
to increasing the over uS property tax exemption amount. The current
exemption is $16,000. However, in discussing the issue priur to the
I`1
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keport to Mayor and City Council
June 26, 19b I
implementation oate of 1,1ay lst council one staff felt that, aue to anticipatea
tight fiscal year of 1907.883 the increase shoulu not be acted on at that time
out would be discussed as a major budget issue in tho budgeting process, In
` light of that decision, the alternatives for the over 66 tax exemption are ~I
presentee as follows; I
1) Do nothing aria leave ttie exemption at the current amount of
tl, ~
k. $16,000,
M i
2) Irtmediately aoopt an amount aria implement the exemption for the
1988.89 fiscal year,-{{
3) Establish a goal and in April, 198b review the projected budget
to determine if the goal could be established all at once or I'I
phased in over a period of time,
Recoumendation - Staff's recommendation woula be to immediately I,
+;a establish a goal of $26,000 for an over 66 exemption, This amount seems i'
reasonable bases on the survey of other entities in Dallas, Tarrant and Denton
counties, The staff also recommends that in April of next year (prior to {fj
formal implementation) another review of projected revenues ana expenses be 1 h
done to determine if the goal could be implementea fully in fiscal year
1988-89 or phased in over- a period of time,
~
MAJOR ISSUES -_UTILITY FUND
The proposed utility budget for l W-88 as submitted by the Utility Board
has revenues of $84,27010009 and expenditures of $03,221,000,
t1~
New Positions - In the Utility Budget there are requests for five (6)
additional positions, There is an elimination of one current vacancy which
allows for a net increase of four (4) positions. The total annual increased
costs for these requests is $191,153 which increases the personnel budget front
$7,623,000 to $7,714,000 or 2,4%, The new positions and classifications are
as follows;
.i
Report to Mayor anu city council
June 26, 1987
i
1. Operations Supervisor in Electric Production, This position will
manage the day to aay operations at the Power Plant thereby allowing the
~ Power Production Manager to assume certain responsibilities of working
with co-generators and hydro-electric development, gas suppliers and other
I power production alternatives
20 Records Clerk in Electric Distribution, This position will relieve
the five aistribution foremen from doing routine paper work and froe them
to be able to spend 30 minutes to 1 hour more per day managing their crows
wl
) ana projects. This position will offset a vacancy in an apprentice
k
.l Mch will not be filled.
Position w
3. Apprentice Operator/hater Production. 'phis position proviues an
apprentico operator on each shift at the Water Plant so that training can
be accomplished whereby the apprentice positions will have the state
4
r~ required training to be transferred to the new Ray Roberts Water Plant in
1590 or IM. The training program is an approximately two (2) year
process.
l 4, Electric Technician/Wastewater Treatment Plant. This position is
I .j needed to maintain the substantial electronic type equipment at the
Water/Wastewater Treatment Pi ant, The work is presently being
~ ,If
inadequately performed under contract at a cost of approximately $20,000 a
year. To contract to adequately perform this work is estimated to cost
approximately $40,000,
5. Lab Technician/Municipal Lauoratory, This position is needed to
relieve the Pollution Abatement Officer from routine sample collecting so
that he may be assigned more important work in administering the entire
J Pollution Abatement Industrial Pre-Treatment and Sewer Use ordinance
programs,
LJ
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Report to mayor ana City Council
June 26, 1987
ELECTRIC SUI-ImAkY
I
The Electric Department's proposea budget has a total of $66,437,000
In expenditures and $681746,0OU of revenues, the major portion of li
expenditures is due to fuel ano purenased power which totals $60,220,000 and
is a b,74% increase over, IWG-87 estimates. the proposed budget is bases on ; I
sales of 113,032,OOU Mi which is an Increase of total sales of 2,7% over last
year, In addition, the City will sell excess energy from Gibbons Creek when
t. ,
Denton doos not have sufficient loads to use the power, The net profit from
ak .
these sales is estimated at $76b,726.
There are no anticipated rate increases for the electric budget, I
although there may be some shifting among rate classes,
WATER SUMARY
The Water Department budget is based upon sales of 4,260,000,00u gallons
of water which is a 6,7% increase over last year. This increase is a result
of a pro,lectea growth of Denton's retail sales plus the sales to Lake Cities, Corinth ana Hickory Creek, Total water expenditures are
proposou to be
$10,uUU,000 for i96b-O, Revenues are projectea at $9,801,000 resulting in a ,f
net loss of $199,000. Revenues in 1%6-0 are estimated to be $70674,000,
The first annual cost for payments of kay koborts Lake are included at p
$1,864,000, This will necessitate an b,6% rate increase. 1he average cost of l„
` water will go from $1,82 per thousand gallons in 1y87 to $2,23 per thousana
gallons in 19813 with a b,6% increase,
E ,Il
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WASTUMER SUMMARY
The Wastewater Department budget is based upon an average of 16,429
customers which is a 3,6% increase over last year. The 190.8b net income is
estimatea to be $949,ODU derived from expenditures of $4,783,000 and revenues
of $6; 732,000, There is no anticipated rate increase necessary for the
Wastewater budget in fiscal year iy87-b8,
,
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keport to Mayor and City Council
June 26,1987
M OR ISSUES - SANITATION FUND
Tho Solid Waste uepartment performs the function of collecting and
disposing of all residential and the majority of commercial refuse generated S
r in the city, The Department is composed of tho residential collections, { E
commercial collections, and disposal divisions. Oudgetsa funds requested for 1
the 190.06 budget year total $2,947,111. This is an increase over the
1986.67 budget of 5,6%. The major expenditures other than personal services
` for this department are for vehicle lease payments, vehicle maintenance, fuel
and plastic garbage bags, In addition the debt service for paying off the
Certificates of Obligation used for the landfill is included,
In addition to the 198687 Service Continuation Program, there is
1
.s a $12,103
budgetea $22,103 for new supplemental packages, This incluaN
package for dumpster refurbishing, This would allow for all of our dumpsters
to be rofurbi,ned every three years, It also includes a supplemental package
1, ! of $100UOO for soil testing for likely sitos of a new landfill and for
consulting services to deeiae what disposal alternatives will best meet the
' City of Denton's long range disposal needs,
` The other major issue in the Sanitation fund is increase in revenues,
J
I There is proposed in the budget a 6% increase for all roll off customers which
wiII increase the commercial account to $11800,U37 from $1,388,000 ostl mate
for 198687, Also, there is a 5,6% riot increase to permit customers and a 26%
i increase for contract customers using compaction equipment or bringing in
building materials to the landfill. This will increase the landfill revenues
from $247,76b in 1986-87 to $2bU,210 in 1987-88, Total proposed revenues for
! the Sanitation Fund are $2,947,111. The budget revenues recommend no increase
for residential collections.
21
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keport to M or and city Council
June 2b, 1987
once again, 1 would like to point out that this is a very tough, lean
budget year, A number of major issues will impact all service areas. phis
+ 4
report has been an attempt to bring these issues to the forefront so that
i `{1
adequate time can be allowed for discussion ana decision making,
If you shoula desire any additional intornatlon, or have any questions
e. with regards to the budget process or contents of the report, either nlyself or
~E
the staff are ready to assist you, I
_r1G
oya arre
City Manager
LVHWFMcG of r 1
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EXHIBtT A
Page 1 of 3
CITY OF DENTON
GENERAL, FUND REVENUE SUMMARY
1987-68 BUDGET ]
ACTUAL BUDGET ESTIMATE PRW&CTED
DESCRIPTION 1995-06 . 86-8 986-87 1987-88
1 AD VALOREM TAXES
Current 51382,932 $ 6,537,660 $ 6,886,119 $ 7,372,087
Delinquent 322,115 75000 94,660 110,000
Penalty 6 Interest 229.,6 05 1801000, 252,650. ~ Ste? 9,000 E
1 subtotal $ 51934,652 $ 61792,860 $ 6,9330629 $ 70737,087
,
OTHER TAXES
Sales $ 4,745,727 $ 41968,442 $ 4,429,233 $ 4,5950000
Franchise-Gas 198,116 2000000 1640306 165,000
Franohise-Telephone 95,433 100000 99,059 100,000
Franchise-Cable 840411 115,000 83,435 1440000
Franahise-Bank 88,629 63,000 67,800 65,000
Mixed Beverage 00,479 70,000 70,800 72,000
Hotel Occupancy 311,682 342,967 3420885 3430000
Bingo 90203 12,000 11,600 X2,000
Subtotal $ 51583, 680 $ 51871o409 $ 5, 2601518 $ 51496, 000
REVENUE PRODUCING FEES
Swimming pool $ 34,227 $ 35,000 $ 35,000 $ 35,000
Cemetery 71973 8,000 8,000 81000
Community Building 19,646 251000 20,000 200000
Airport 43,212 58,162 $6,240 12,244
Recreation Fees 21,001 25,000 200000 20,000
Athletic Pees 10,653 15,000 10,000 101000
Ambulance Feea 136,261 1551000 139,237 282,890
I.f Williams Square Pees 10,060 111000 111000 11,000
Fire Inspectiona 44,440 95,000 551000 152,275
E Subtotal $ 327,513 387,162 $ 354,477 $ 611,409
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Page 2 of 3
CITY OF DENTON
ORNERAL FUND REVENUE SUMMARY
1987-88 BUDGET
ACTUAL BUDGET ESTIMATE 49ROJECTEU i
~,1E$C,~IpTIQN 198^86 1986-87 198 - 7 _„}.9~7„-08 ~
FINES AND FEES
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Corporation Court Fees $ 571,845 $ 738,000 $ 664,000 $ 805,000
Animal Control Fees 33,883 65,200 67,060 60x449
y Auto Pound Feee 41,008 45,000 45,000 45,000 k
Police Escort Fees 27 „8 7, 000 4,752 §,00
0 ~
Subtotal $ 459,194 $ 853,200 $ 780o$12 $ 916, 449
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LICENSE A140 PERMITS
zoning Permits $ 116,855 $ 1461600 $ 741330 $ 1.19,000 °
Tax Certificates 6,799 16,000 50500 8,500 rj
Witte S Beer Permits 71367 41000 5,700 11,000
Vital certificates 180001 180500 18,500 181500
Building Permits 129,876 145,000 87,702 107,300
Miscellaneous Permits 201528 39,400 36,350 37,000
Excavation Permlts 95,032 200000 26,500 32,000
I Loading zones 1,575 11600 10600 1,600
Elea/plmbg License 23,20.4. 20,000 12,400 1a~~QQ i.,
subtotal $ 379,239 $ 411,100 ~ 268,582 $ 344,800
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MISCELLANEOUS REVENUES
Parking Meter Receipts $ 7,981 $ 12000 $ 12,000 12,000 t
Electric Inspections 61,687 50,500 260670 35,100
Plumbing inspections 60,762 73,000 27,766 35,100
Rent/Conoessions 192 0 0 0
Interest Income 216,051 252,000 235,000 300,000
Miscellaneous Inaomn 91,678 19,500 221842 28,650
8414 of Fixed Assets 10581 1500000 I 100,000 146 146,086
Street Cuts 3471270 375,000 355,000 360,000
County Contraot - CD 11,161 21,351 21051 20,070
Federal Contract - CD 27045 221185 22,185 21,485
County Contract - Amb 207,841 240,665 240,665 234,000
Small City Contract - Amt 360418 37,625 37,625 39,675
County Contract - Library 88,309 110,000 10,51000 100,000
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Subtotal 1,168076 $ 11363,826 $ 1,2061104 11333,060
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EXHIBIT A
Page 3 of 3
CITY OF DENTON
GENERAL FUND REVENUE SUMMARY
1987^88 BUDGET
ACTUAL BUDGET ESTIMATE PROJECTED
DESCRIPTION r85~86 1986^87 1986"87 1987-88
TRANSFERS FROM OTHER FUNDS
Elec system Admin $ 1,314,426 $ 1,447,206 $ 11447,206 1,2281291
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6100 syetem ROi 116891280 1,766,970 1,766,970 1,891
Wtr/WW Administration 793,298 1,003,288 1,003,288 9922,844
Wtr/WW ROI 719,427 769,960 769,960 868,488
Sanitation Administration 249,000 230,000 230000 230,000
sanitation D/S Reimbursement 0 212,468 212,460 213,233 '
Reoreation Fund 0 0 500000 21307
insurance fund 0 40,000 40,000 35,000 t
ry`~ DeEeneive Driving 0 971224 45000 30,000 i
342,704 358,000 380,000 377,925
Construction Fund ;
Revenue sharing 587,825 0 8,362 0
0 0 100 00
General Froi. 0 _...~.~.~.4_.
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Subtotal $ 5,691,960 $ 5 8 5 1 $ 6,003,294 $ 5,908,346
TOTAL GENERAL FUND $19,745,114 $21,g64,6.7-3 $20.8~15~.376 $22.407.157
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Page 1 of I~
CITY OF DENTON
BUDGET COFWARISONS
198708 BUDGET
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CURRENT SERVICE TOTAL
ACTUAL BUDGET ESTIMATE FUNDING CONTINUATION REQUEST
DEPARTMENT 1986.86 1986.87 106.81 198788 1987.88 1987.88 j f
~ General Oovernment $ 494,116 840,039 618,819 $ 446,993 446,993 ¢ 446,093 I ~
~ i
Municipal Services 0 0 0 160,294 160,294 160,294
Building Operations 679,361 666,202 6(161202 648,361 660,967 716,681 I(
Operations Analysis 84,709 76,417 73,701 76,668 83,824 83,b74
P Legal J01,204 416,247 366,896 363,780 383,659 390,994
Personnel 293,361 323,236 322,772 322,713 349,206 349,206
Emergency Management 80,016 66,803 65,607 61,626 7b,676 76,676 I
Planning 362,384 387,271 3984762 384,426 384,426 394,426
DIU Processing 744,119 10007,493 966,366 874,672 911,374 911,374
E
Finance 10677,739 1,688,424 11819,819 1,874,493 1,976,667 1,978,667 f"' h
Airport 68,666 87,624 910147 79,629 79,629 79,629 k
Public Works 3,602,966 31704,286 31709,632 3,692,921 3,864,296 3,864,296
Police 30611,926 41134,361 3,940,248 3,963,341 4,242,703 4,434,437 t i f
Animal Control 174,838 226,802 223,366 223,787 246,823 246,823
~ ' W1
Fire 3,604,798 3,729,163 3,736,947 3,640,379 3,819,174 30861,760
Parks 6 Recreation 1,696,348 1,749,743 1,782,124 1,711,664 1,762,862 1,767,02
Library _ 718,926 717 1_23 736,118 167,334 784,684 788,684
Department Expenditures $17,905,143 $1d,767,223 $19,377,616 $19,291,870 $20,243,149 $20,628,318
Contributions d
Miscellaneous 11637,681 1,688,616 1,729,766 1,866,462 1,866,462 1,8780839. 'F
L..
TOTAL EXPENDITURES 119,642.724 ~21.466.A38 .521.107.271 121,147,332
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! Page 1 of 1
CITY OF DENTON
BUDGET RECAPITULATION BY FUNDING LEVEL
198744 BOUT
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CURRENT SERVICE TOTAL
ACTUAL BUDGET ESTIMATE FUNDING CONTINUATION REQUEST
DESCRIPTION. 198646 IM-0 1"64lga?"Q@ 190740 I 107-06
If
RwMUoa $19,746,114 $21,664,873 X20,816,376 X220407,167 42,407,167 $22,407,167 I
Funding 1 916l;<,r?d 2L~4@4 21,1076211 21.147,332 22.948.611 22.401.167
SURPLUMDEFICITI 1, 2oz.ag9 S 10ls.&36 X1 2Q1.949) ~-.LZ9S+9Zw i<..30A.546 L..-_0
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EXHIBIT 0
Page 1 of 6
STATUSI FINAL RANKING
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WPPLEWNTAL CUMULATIVE POSITION TRANSFER
PACKAGE TOTAL PER FUNOINO OEPARTIIENI I
PACKAGE '(ITLE P~gINCNT/pjyISIOM STATUS AMOUNT _ N/TRANS UPPLEMEHT VARIANOE . UPP~ LEMENT
Projected Revenue ;22,407,1671
Current Funding ;21,141,332 1,2691826
i
Overtiell PersonAO1 PHR/PHR RM S 6,946 j21,103,277 1,263,680 ¢ 21296 I E
'7' Supervisory Tel, Personnel PHA/PHR R 11,700 21,144,977 11242,180 40616 r 1
Work Study Personnel PAR/PHR A 44400 21,169.377 10237,780 1,698 ~.i
' Administrative Pkg, Personnel PHR/PHR R 4,460 21,173,827 1,233,330 1,718
Service Restoration OP Analysts OA/OA A 61919 21,180,746 1,226,411
Supplies Restoration OP Analysis OA/ OA R ),247 21,1810993 1,226,164 6J
Prograw*r Analyst it Data Prod, OP/OP RAM 36,267 21,211,260 1 1,189,907 26,697
Manpower Services Oata Pron. OP/WP A 1,646 21,218,796 1,188,362 246
Secy Reclass, Police PO/ADM N 18,934 21,237,729 1,169,428
"1! Officer Raat6rati0n Pollee PO/CID R 37,131 21,274,460 1 1,132497
R$itare 0111cer O Mos, Police PO/AOV R 10,234 21,293,094 ,6 1,114,063
to", Equip, Lease Police MAU R 40,400 21,333,494 1,013,683
Five Officers Police PO/PAT R 160,069 21,493,6E3 S 913,604 j
Fixed A514 1:4 Restore P61140 PO/PAT R 23,638 21,617,091 890,066
Phase 111 Assigned Veh, Polite PO/PAT N 82,800 21,699,891 007,266 fI
Three Offi4ers/12 Moss Police PO/PAT NR 90,000 21,889,691 3 117,266
Restore Smeltery Finance FA/AOM R 1,1,643 21,108,434 1 698,723 30208
Restore Servides Finance PAM R 7,060 21,116,484 691,673 3,913
Restore Clerks Finance FA/CS A 33,193 21,749,217 2 667,880 31,664
Restore Olerk Finance FA/AC A 26,638 21,774,966 1 632,192 10,224 I
Restore Collecting Finance FA/TX A 171 OOt 21,7911966 616,192 4'1
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Realm, Position PinaACO PA/HC A 0 21,791,966 610,192
Court Overtime Finance FA/tD NM 2,000 21,793,966 613,192
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EXNIWIT 0
Page 2 of 6
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J STATUSr FINAL RANKING
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SUPPLEMENTAL CUH1LA11YE POSITION TRANSFER
PACKAGE TOTAL PER FUNDING DEPARTMENT
PACKAGE TITLE DEPARTMENT/OIYIS ON SAS AMOUNT W/TRANS SUPPLEMENT A
Restore Clerk/Typist Public Wk PO/ADM R $ 16,178 } 21,810,143 1 $597,014
1
Plans Examiner Public Wk WIN A 17,617 21,827,660 1 679,497
} Draft Tech If Restore Publit Wk PW/ENG q
28,410 216 8.910,070 1 661,081 1,563
Tech Il Insp. Restore Public Wk PW/ENG R
27,611 21,883,741 I 623,416 I>622
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y Light Equip Opr Restore Public WK PORN A 20,807 21,912,648 1 494,609
T` 1 E1ec Serv Restore Public Wk PW/SL R 31,472 21,944,020 463,137
}
Restore Signal Tech Public Wk P11/TR R 11,320 21,956,340 1 461,817
Ynhfcle Replacement Public Wk PW/Ell pM 3,600 2I,966,940
460,217
EM Maintenance Public WK PW/EM R 10,461 21,969,391 437,766 6,226
Contrl Off Restore Public Wk AC/AC R 23,036 21,992,427 1 414,730
Restore Services 1.60al LE/CA R 9,OOD 22,001,427 406,730
Rattoro Books Legal LE/CA A 2,370 22,003,797 403,360
Restore Westlaw Legal LUCA A 700 22,004,491 402,660
Restore Overtime Legal LE/CA R
1,600 22,006,997 401,160
! Restore Travel Legal LE/CA R 300 22,006,197 400,660
'f Rest')* Off. Supplies Legal LE/CA R 460 22,006,747 40D,410
Restore He Intons nce Legal LE/CA R 60 22,006,797 40U,360
a Restore Sundry Legal LE/CA A 600 22,007,297 339,860
Restore ParWI% Judge Judge MC, /J DOE R 2,694 22,009,991 397,166
j Restore Supplies Judge MC/JDGE A 610 22,010,601 396,666
Restore Services Judge MC/JDGE R 1,706 22,0}2,306 394,861
Salary Adivshiont Judge MC/J DOE N 3,696 22, 016,9D1 391,266
Furniture Judge W/JDGE N 3,740 22,019,641 387,616
Secretary Reorg Fire FO/ACM N 3,648 22,023,189 383,968
Equip Maintenance Fire PD/ADM RM 3,000 22,026,189 380,968
ff Restore Sery cos Fire FD/ADM A 2,972 22,029,161 377,996
j -J Restore FLSA OT Fire FO/OPR AM 172,823 22,201,984 205,173
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Exhibit 0
Page 3 of 6 I
STATUSI FINAL RANKING
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SUPPLEMENT CUMULATIVE POSITION IRANSFEA
PACKAGE TOTAL PER FUNDING DEPARTMENT
PACKAGE TITLE OEPARTMENT/DIV I SION ipT S AMOUNT_ N TRANS _ WP LENT VARIANCE SUPPLEME8
AM Type 1 (82,847) Fire FO/OPR R 0 $ 22,201,584 $205,173
Booster Trk (30,000) Fire FD/OPR R 0 22,201,904 205,173
Captains (3) Sto 6 Prnot Fire FD/OPR NN 7,078 22,209,062 198,096
Fire Inspector Fire FO/PAT N 21,960 22,231,022 1 176,135
Chmicals Parks/goo PR/PRK AM 9,347 22,240,369 16a,1B8
7.1 r l Ath1 Field Neint Parks/Aec PR/PRK R 4,000 22,244,369 162,108 r- j
Replace 3162 Perks/Rec PR/PAX R 3,998 22,248,367 168,790
Replace 3776 Parks/Ric PR/PRK R 3,998 22,262,365 164,792
,j
Replace 3740 Parks/Aec PR/PAX R 1,722 22,264,081 163,070 ~u
Restore Atindt !lours Parks/Aet PR/Rec R 2,387 22,266,474 150,683
I
Restore Special Events Parks/Aec PR/REC RN 10,629 22,267,003 140,154 r•.
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Aestore Publicity Prpe Parks/ho PR/AEC AM 16,307 22,282,310 124,847
Equipment Operator Parks/Roc PR/PRK NN 4, WO 22,287,110 1 120,047
Insect Control Parks/Roe PR/BO R 12,000 22,299,110 100,047
f General Meint Parks/Roe PR/80 R 20,606 23,319,716 87,441
j Lead Malnt Toth Parks/Roo PR/BO NN 26,114 22,346,830 ,5 61,327
Now A/C for NPC Parks/Rec PR/80 NN 2,600 22,348,430 68,727
II Carpet Civic Center Parks/Rec PR/BO NA 7,000 22,366,430 61,727
i Pastore Subscriptions Library L8/AS R 4,250 22,359,680 47,471
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Restore Sorvioes Library L8/AS RN I3,I00 22,372,780 34,377
Book Binding Library LO/YS N 1,000 22,373,780 33,377
Downtown Plan Planning PL/ADN NN 10,000 22,383,780 23,377
Preferred Prov Org GM Fund GEN/FUND N 4,763 22,388,643 18,614
Flex Bansflts (NET) Oen Fund OE8/FUND N 8,827 22,397,370 9,787
Fire Pens 16C (7 to 7.0 Gen Fund GEN/FUND N r 9,787 22.407 16 r f01 _
TOTAL PROPOSED $1,259,826 24
=94,388 i•~
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Exhibit D ~
Page 4 of 6
STA10i FINAL RANKIND i
SUPPLEMENT CUMULATIVE POSITION TRANSFER
PACKAGE TOTAL PER FORUM DEPARTMENT
r PACKAGE TITLE OEPARTMENT/OIVISION STATUS AMOUNT _ KJfI HS SUPPLEMENT O IAR NCE SUPPLEMENT
Service Awards Personnel PHR/PHA RM $ 1,232 $22,408,389 ($1,232) $ 476
Civil Servlco Physicals Personnel PHR/PHA RM 2,360 22,410,739 (31682) 907
h
Toward Excellence Personnel PHR/PHA NM 8,260 22,418,989 (11,832) 3,186
zv Secretary Recognition Personnel PHA/PHR WM 2,120 22,421,109 (13,962) 818
Job Line Personnel PHR/PHR H 660 22,421,659 (14,602) 212
Moving Data Center Data Proc DP RA 60,000 22,481,669 (74,602) 43,660 j
Inhouse Print Shop Data Proc DP/DP N 7,600 22,489,169 182,002) 6,446 i ;
i
Geo Info System Study Data Proc DP/DP RA 40,000, 22,629,169 (122,0021 29,040
E PC for Fire Dept Data Proc DP/DP N 6,450 22,836,609 !128,462) 4,683
Pull Time WP Operator Data Proc DP/kP NM 11,000 22,646,609 1 (139,462) 1,749
Computer Piper Data Prot DP/WP R 1,646 22,648,264 (141,097) 262
Overtime WP DoU Proc DP/WP R 1,800 22,649,764 ()42,697) 239
Printer CMO/City Sec Data Proc DP/WP N 7,600 22,657,354 (160,197) 3,800
Workstation City Atty Data Pros DP/WP N 8,360 22,666,704 (168,647) 1,328
Wang PC for Library Data Proc OP/kP N 11,340 22,677,044 (169,887) 1,803
Fixed Assets Polled PO/CID R 3,719 22,680,763 (173,606)
TCIC/NCIC Comp Lease Police PO/AOV N 6,700 22,687,463 (160,306)
Document Storage Finance FA/MC N 2,260 22,689,713 (182,666)
Copier Finance FA/MC N 1,800 22,691,613 (184,3661
OCAD Terminal Public Wk PW/AOH N 4,560 22,696,063 (186,906)
Code Enforcement Officer Public Wk PW/ADM N 39,864 22,636,927 1 (288,770)
11ydra0fcs Cooper Creek Public Wk PW/Erg N 30,000 22,666,927 (268,770) 1,660
Rig 2796 Replacement Public Wk PW/DRN A 16,823 22,662,760 (276,693)
Siren System Public Wk PW/EM N 160,000 22,832,760 1426,693)
Airport Maint Worker Public Wk AP/AP N 11,486 22,844,236 1437,078)
81 rd Control Program Public Wk AC/AC R 1,000 22,846,236 1438,0781
.1 Adein Assistant Judge MC/JDOE N 21,600 22,866,736 1 (469,678)
Travel Judge MC/J DOE N 2,400 22,869,136 (461,978)
Stress Tests Piro FD/ADH NH 4,600 22,873,636 (466,478)
Restore overtime Ffre POACH R 2,500 22,876,136 (466,978)
!l Suburban truck (27,746) Firo PC/Opp N 0 22,876,135 (468,978)
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Exhibit U
Page 6 of 5
STATUS) FINAL RANKING {
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3UPPLEMENI CLWULATIYE POSITION TRANSFER I ?
PACKAGE TOTAL PER FUNUINO OFPARTMEN
PACKAGE THE DEPARTMENT/DIYISIM STATUS AMOUNT N/TPANS UP LEMENT YAAIANCE SUP PLEMEN
11n
Upgrade PT to FT Secy Oen Govt GO/CMO N 8,600 $22,BU4,736 1 =077,6781 $1,674
Mindow Treetire nL den dort Gd/C NO N 300 22,886,036 (477,878) G6 11
Speakers Bureau Gen Govt WOW N 1,000 22,686,036 (478,878) 183 ~y!
Restore Services Parka/Roo PA/ACM R 11,521 22,897,666 (490,399)
Replace 3790 Parks/Aeo PR/PRK A 2,220 22,899,776 {492,619) Y' f
Replace 3620 Parks/Rec PR/PAK R 6,926 22,906,701 (498,5441
" Replace 3800 Parks/Rec PR/PRX R 3,070 22,908,771 (601,614)
Athletic Contr Parks/Rec PA/REC RA 14,500 22,923,271 (616,114) I )
M1k At* Specialist Parks/Rec PR/REC N 3,151 22,926,422 1 (619,268) `
City Newsletter Parks/Aec PR/RED N 26,340 22,962,762 {6460605) I
City Na11 Chiller Parks/Rec PR/BO A 20,300 22,973,062 (665,906)
Door Upgrede Parks/Rec PA/BO N 3,900 22,916,962 (669,806)
Storage Furniture Library LB/AS N 18,878 22,995,840 1688,6831
Shelving Library LB/AS N 14,412 23,010,262 (603,096) IE
Cabinets Library LB/AS N 4,300 23,014,662 (601,396)
Materials Preservation Library LB/AS N 2,376 23,016,927 (609,770)
Custodian (1/2 Tine) Library MY$ N 8,342 23,025,269 l (616,112)
Y preschool Books Library LB/YS N 10,000 23,036,269 (626,112)
Shelving Jr Fiction Library LB/YS N 6,422 23,040,691 (633,634)
Planning Services Planning PL/ADM A 36,824 23,076,615 (669,358)
r Main $t Program Planning PL/AGM N 43,101 23,119,616 (712,459)
Pay Plan Ada Gen Fund GEN/FUND N 201,809 23,321,426 (914,268)
TMAS lncr Contribution Goo Fund OEN/FUND N 168,632 23,490,067 {1,082,900)
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Exec Club Benefit Gen Fund GEN/PUND N 2,800 23,492,057 (1,005,700)
Service Credits Gen Fund OEN/FUNO NN 69,769 23,662,626 (1,145,469)
Class Sys Stdy 6 Ada Oen Fund OEN/FUND NM 39,660 23,692,276 {1,186,119)
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CITY of DON'TON, TEXAS MUNICIPAL BUILDING/ DENTON, TEXAS 76201 /TELEPHONE (8 (7) 668.8307
- Office of the City Manager
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July 31, 1987
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Honorable Mayor and I
Members of the City Council
Denton, Texas
Pursuant to Article 0, Section 8,03, of the City of Denton Charter, I
i respectfully submit the proposed budget for the fiscal year 1987-88, I have
placed on file, in the office of the City Secretary, a copy of the proposed
j budget to be available for review by any citizen or other interested party.
It will be available during normal working hours, Monday through Friday, 8100
a.m, to $:00 p.m. A copy will also be placed in the Denton Public Library and
can be reviewed during normal Library hourst I would also point out to the
t Council that Article 0 of the Charter requires that you "shall hold a public
hearing on the proposed budget, at which all interested parson shall be given
an opportunity to be heard, for or against any item thereof.' That public
hearing must be hold sometime prior to the middle of September, as the Charter
further requires that "the budget shall be finally adopted by the favorable
votes of at least a majority of all members of the Council at least tan (10)
days before the end of the fiscal year,"
OVERVIEW
Fiscal year 1907-88 will be one of continuing challenge, Past growth has
placed enormous strains on manpower, equipment and infrastructure, The
revenues that would accompany the growing trends have been stagnated by the
slowing economic conditions throughout the area. Revenue bases that would
typically be expanded by annual increase of 10-158 have sl)wed to 0-59 and in
some cases, are actually declining, The good news is that this appears to be
only a "short term" condition, Recent announcements by manufacturing firms
and other developments in the Denton area will add significantly to the
employment and revenue bases, Long term projections for Denton still indicate
continual growth and expansion well beyond the year 2000. This year's budget
challenge was to stay poised and ready to handle the expansion and not
i drastically reduce current service levels.
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honorable Mayor and City Council
July 31, 19&7
Page two
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As was indicated in the "Major Budget Issue Report" submitted to you earlier,
this was a difficult budgeting process, Departments and divisions in the
General Fund and Sanitation Fund made numerous reductions in current service
level line items. In all funds, personnel additions were limited to those 1
positions which were absolutely essential, those which would pay for
themselves through increased revenue collections, or those which were mandated
by outside sources such as the State. In addition, due to the uncertainty of
federal, state, and local economies, a conservative approach was taken in
kr budgeting both revenues and expenditures,
Despite a generally conservative stance, this budget continues the service
levels which have come to be expected by the Denton Citizen and overall can be {
viewed as a L
positive document in light of our difficult times.
;
FUND ANALYSIS {
General Fund
Sources and Uses of Funds !
i
Aeion„yeg Expenditures by Department
f =.eW,ts, ,
r~AiyaLorem Tex" berm PcecwatnV P e Works
Yrnr ena1Y
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'loaf aOYm 19, eW`~^
t ena '
I.'nnem ena PerM%te
ery ~
3f$Y16 Other range Cmor' ('jI
Ne1UtStl7FlN ATRa 1.1
~Po°e Perke C. Re "l len-
Pereentege or Total Aovonuo 7E691
Pareontego of Total Expenaituro
~ foci udw
Otrvu aw.+n.nc Ope,t.detY AMIyIY faymL PravtnJ
rr+tOYYY nVtpenent, PLLMIN,AkrpoR, knlmel bntroL
lU esl Lenewai0i~ 147mrm1LnmbJaN16 ena lU bu 1a21eW 1.611
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Honorable Mayor and City Council W
July 31, 1987 I
I Page three
general Fund I
The General Fund provides for such services as police, fire, public works, I
library, packs and recreation, municipal court and other general government
the o total General
tal
types of services. Funds c»ent allocated
estimateduexpenditures.eaTohave
^1 increased six (60 per amount of appropriations for 1987-88 are $2214070157
The General Fund is the principal fund to be impacted by the loss of sales tax
revenue, The sales tax collection estimate is only one (18) per cent over a
revised 1986-87 collection estimate, whereas, historically this revenue source
has experienced consistent increases of between 10%-15% As a per cent of
total General Fund Revenue, the sales tax has decreased from 21.08 in 1986-87
I to 20.59 in 1987-88.
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Budgeted Sales 'fax
Percentage of Total Revenue
50
49
I ~
85
ro 30
~ ldati.rnatsd
4 25 projected
~m 20
a
I 15
j 10
S
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97 -86
{ 0 82-83 83-86 84,85 Ad-sb 86-87
Fiscal Year
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I` Honorable Mayor and City Council
July 31, 1907
Page four
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The largest single source of revenue for the General Fund is the Ad Valorem
tax. Preliminary estimated assessed valuation provided by the Central
Appraisal District is $10998,320,250 which is an increase in valuation of
almost #400 million over the 1985 valuation. This increase is due to the
continual growth, development, and annexations occurring throughout the City,
Also, the County Appraisal District has done a re-evaluation of property for
1987, The City has continued to improve on its tax collection efforts and has
estimated that the collection rata for 1987 will be ninety-seven (978) per VI
cent of the total levy.
It is important to note that these assessment figures are based on the n,4
Appraisal District's mid-year, uncertified tax rolls. Final calculations can
not be determined until actual certification by the Appraisal District takes
place in late July, The amount of Ad Valorem taxes allocated to the General
Fund is $71372,087 which represents 32,94 of all revenue sources of the
General Fund, Provided the uncertified roll is not substantially reduced, this budget can be financed by retaining the current actual
tax rate of $.59
per $100 valuation.
Taxable Property Statistics peso= to i
4000001000
Projected
1400,000400
4 19500,000,000
1,d00A00A00
11200,0001000
1400A00,000 i
1 e00,000400
600,000,000
400,000,000
200,000,000
74-75 79-80 80-81 81-82 82-83 83-84 84-85 83-86 86-87 87-88
Fiscal Year
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Honorable Mayor and City Council
July 31, 1967
Page five
I
The City charter allows for a transfer of up to six (69) per cent of net
l investment from the Utility Fund to the General Fund, For the fiscal year
1967-68, this amount is budgeted at $2,7501666. Of this amount $108900211 is
the return of net investment for the electric utility. As you are aware, the
I electric utility being publlcly owned contributes no property tax or any
j direct franchise tax to the City. The return on net investment amount is
2.769 of gross revenues of the electric utility and is in the lower range of
the per cent the City charges other utilities as a franchise fee, The
franchise fees to private utilities for use of streets, right-of-ways, eto „
currently range from 2% to 49. In addition to the return on net investment,
? the Utility Fund also transfers to General Fund an amount to cover the costs
of support services which totals $2,221,135. Other transfers are made to the
E,+ General Fund from the Construction Bond Fund. This amount is $377,925, These
transfers are reimbursements for services performed by other City departments
that are funded by the General Fund, The total transfers constitute 26.6% of
the total revenues available to the General Fund,
f The other changes in revenue are recommended for ambulance fens, fire
inspecl.ion and alarm fees, and police fines (for a more detailed explanation
of these charges, please refer to the "Major Budget Issues Report" page 4),
The proposed budget funding has been provided in order to generally maintain
current service levels, In addition, there are a net of 6,75 new positions
funded throughout the various departments (See Major Budget Issues Section),
Although these positions will help to deal with growing service demands, this
level of Increase does not keep pace with the growth the City has been
experiencing.
Employees Per 1,000 City Population
rs
I 14 128 mi
73 126 128 129 73.0
t3 11.6 11.3
11
10
w 7
e
a
Val 1982 1968 1004 1065 106 1087 1960
Years
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Honorable Mayor and City Council ~j
July 31, 1987
Page six
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General Fund Unreserved Balance i
(By Percent of Total Expenditures)
Fund Balance
Total Expenditure9 -
toe
90
80
j
70
I
50
~i 40
30
20 J0.4
P"
10 6,1 7
e
1983.84 1981-69 1965-86 1986-67* 106'7-26•
Fiscal Year
, Unreee,rved fund balance esti"te inct.udin salary Savings.
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Utility Fund
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The Utility Fund provides for the electric, water and wastewater services for
the City. The Utility System Operating budget for fiscal year 1987-88
outlines expenditures totaling 02,733,919. Of this sum, the electric
division budget contains 671486,705 in proposed expenditures. The
water/Wastewater divisions contain $151247,214 in expenditures. The electric
utility will experience a purchase power cost in 1987-88 of $501220,100.
I Since purchase power costs is more than 748 of the total of the 1987-88
electric budget, it is largely responsible for the overall increase in the
Utility Fund over the 1986-87 estimate,
The Public Utility Board has reviewed the Utility budget and has recommended
this budget to City Council for approval. There are four (4) additional
full-time positions proposed in the budget bringing the total number of
positions from 2380 to 242,7, These positions add additional costs to the
budget of $191,153. (See Major Budget Issues for listing of the positions.)
There is no increase in total electric rates planne6 for 1987-88. It is
anticipated though that some adjustments may be required to continue the
process of sharing among the customer classes rates which will recover the
costs of providing service to each class.
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Honorable Mayor and City Council
hl
July 31, 1987 14 1
page seven
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The Water fund in.:;.tdes a roposed 8,58 rate increase which will adjust the
average cost of water from 1.82 to $2,23 per thousand gallons. This increase
I is required because of the anticipated cost of the new Ray Roberts Water
Reservoir becoming operational. The Wastewater division projects no rate
increase for the 1987-88 fiscal year.
datornnd sUtility Accounts Statistics
""uric
■ setat
0= Dro}~aca
3CA00 ~ II
J0.000 j
i f(
I s..a ~UAOa
4800
_i 747 74.90 east 6442 02•0
B3-d~ d4d~ ~.ae ae.dY 9Y•-00
l Sanitation Fund
The Solid Waste Department
performs the function of collecting and disposing
i~ of all residential and a majority of commercial refuse generated within the
City. Budgeted funds for the 1987-88 fiscal year total $2,948,223 which is a
5.58 increase over 1986-87. The department is proposing no rate increase for
residential customers. However, there is proposed in the budget a 58 increase
f for all roll-off oustomers, a 5.6% net increase to permit customers and a 25%
increase for contract customers using compaction equipment or bringing in
building materials to the landfill.
f Tn addition to the 1986-87 service levels, there is budgeted $221103 for new
supplemental programs. This includes a $12,103 package for dumpater
I i refurbishing and $10,000 for soil testing of prospective landfill sites,
The major expenditures for other personal services include vehicle lease
payments, vehicle maintenance, fuel and plastic garbage bags,
h.., Working Capital Fund
The Working Capital Fund budget increased only 2,38 to $410081601, The
increase allows for the continuation of the same service level and also
incorporates the personal servico adjustments as previously indicated.
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Honorable Mayor and City Council
July 31, 1987
Page eight
Recreation Fund
The current level of the Recreation Fund is reimbursed totally through fees
and charges for programs and servicen provided. The funding for fiscal year
1987-88 is $6441343. This is an increase of $1991078. This is primarily duo
to the shifting of the funding of the After School Program to the Recreation
Fund and will be offset by a transfer from the General Fund, Any increases in
expenditures in this fund will be offset by an increase in revenues to the
fund,
Revenue Sharing Funds rf
In 1986-87 only a small amount of $8,362,00 was received from Revenue Sharing
Funds. There is no anticipated receipts for fiscal year 1987-88. ~~1!
Capital Improvements Fund
During fiscal year 1986-870 a five year $21,585 million dollar Capital
Improvements Program was approved by Council, A voter approved bond sale will
allow the sale of bonds to finance the program to be financed over five
years, There is still an unissued balance of $18,095,000. Besides streets,
drainage and traffic projects within the program, there is also funding for an
G additional fire station, 3 new recreational centers, additional athletic
i fields and library expansion. These capital projects will have an effect on i
the future operational budgets due to additional staffing and maintenance
requirements, 'these projects have been phased over a five-year period in
order to gradually allow the city to gear up for oporations. In addition, the
tax rate is expected to continue at the actual rate o: $,59 wh4ch is projected
to allow the debt service r~ he financed with no extra 'ax required.
I SUMMARY
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This budget, over all, can be viewed as a conservative or maintenance budget.
Overall expenditure increase. have been held to a minimum and only a handful
of new position have been propose(. City salary adjuatmenta, except for
performance increases, have been ha d at 1981-87 levels,
On the other hand, the budget c itinues at substantially the same service
level with only a few reduced or eliminated programs.
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Honorable Mayor and City Council
July 31.1 1987
Page nine
I would like to thank the Finance Department staff, the Executive staff, the
i department directors and division heads for their diligent efforts in the
f presentation of the budget, Much time and effort went into the development of
this budget, including the new processes Introduced this year. Also, I would
like to thank all of the City employees who have accepted the increased work
load that has been placed upon them and have gone the extra mile to help make
a Denton a great place to live, work and play. This is the kind of dedicated
service that allows us to be one of Texas' great cities,
I look forward to working with the Mayor and City Council during the months I
ahead to finalize this document.
Reapsc fully submitted,
Lloyd v, Harrell
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~i ANNUAL BUDGET
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I ADDENDUM
September 16, 1967
The followin changes are incorporated into ttie 61 tY bland9er' s proposea bun9et as a
,
result of City Council review:
GENERAL FUND E
71
k kEVENUES
--keflecteu Increase in Tax koll
ana Decrease in General Fixea Assets . . . . . . . . . . . . . $26b,2bb
EXPENDITURES
, -I
--Reallocateu Hotel/Motel Tax Distribution , . . . . . . U
--Reallocated Contingency Reserve. U
j..
--Added Funning for Flow Hospital, 2bu,UUU
j
--Increased Funding for Fire Operation . . . . . . . . . . 66,UUU
--Increasea Funding for Parks/kecreation , . . . . . . . ),6bu
--Increased Funding for Municipal Judge. 2,278
--Decreased Funding for Fire Prevention, . . . . , . . (21,yuU)
--Decreased Funding for Future Fire Station. , . . . . . . . . . . (3u,uou)
--Decreasea Funaing for Social Service Contributions . . . . ( 3,7UU)
GENERAL FUND EXPENDITURES $2660266
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CITY OF DENTON ORGANIZATIONAL. CHART
CITIZENS -
CITY
COUNCIL
CITIZENS
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MUNICIPAL CITY MA AOERY v rLE AL
COU RTJUDOE GENERAL GOTMENT
CITY SEO,
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C UTILITIES I ~ PUBLIC WORKS PLANNING ~ fEO0N. NC.SEAV,B FINANCE I
J DEVEL, v
WATER/ ENOINEEflIN6 ANIMAL BUILDING PERSONNELS -
ELECTRIC CONTROL OPERATIONS EMPLOYEE -REL. ACCOUNTING
WASTEWATER
r-PARKS
POLICE iNSPE0TION8 ANALYSISg
R CREATION PUROHASINO
FIRE TRAFFIC I OATH LIBRARY =UIILI TAX PROCE991N0 COL
LAIRPOA STREETS WORKINO~
'.I 0 A P V
'J 0-Y- I
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TA710N
111 MANAGEMENT gANI
NOTIiI Thin oiounizationa.l rGarL represents toportinC relationships e 3 corrosponds to the
I'osJ.LioaT Summate in the lludpt Summary Section,
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6301Aa38 1tllIdV0 ONIANOM NOIlY11Htl9 6)IHOM OllSnd
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301AN38 40 Wa8008d NOIN30 AO AilO
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CITY OF DENTON PROGRAM OF SERVICE E
CITY COUNCIL I f
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BOAR09 B COMMISSIONS ( CITY MANAGER CITY ATTORNEY MUNICIPAL Ju06E
CITY SECRETARYII
...JJJJJJ l
UTILITY PUBLIC BpfEFY COMMUNITY SENVICE3~ FINANCE I
.~..~~JJJJJJ
ELECTRIC POLICE PARKS B RECREATION ACCOUMYINO i
at WATER/WA6TEWATER FIRE LIBRARY PURCHASING b
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ANIMAL CONTROL PLANNING UTILITY d VAX 15
4 BIL.L.INO/COLLECTION
I PUBLIC WORKS 6ANITATION `WORKINO APITAL 1 ADMiNISTRATLVE
I.._ SERVICES '
ENOINEERING~~ RESIDENTIAL VEHICLE MAIIITENANCE GENERAL OOYERNME'N~
=-INSPECT IONS COMMERCIAL ~ - MACHINE SHOP ~ MUNCOSERV~9ECOH•OEVEL
TRAFFIC 01SPOSAL WAREIIOUSE DUILOING OPFRATIOM
STREET OPERATION AHALYSI3
DATA PROr.E861N0 _
P`+H90NNEL '
r ELECTED EOFfICIbL
(J APPOINTED BY CITY NOTLI Thoso Or activities providoei Dy Clio City of -
NPNOIL
r APPOIH EO SY CITY Denton gr Ipod Into Choir ter: ral f;ervice emwENCY I';NL9EMEt
MANAGEMENT categoriL Y
AtRP.)RT
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1 GOVERNMENT FINANCE OFFICERS ASSOCIATION
AWARD FOR
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Distinguished
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Budget Presentation
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PRESENTED TO
City of Denton, Texas
For the Fls►cal Year Beginning October 1, 19 .3
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ANNUAL BUDGET
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TAbLL uF CON1EWTS f
1587-b8 6UDGET
IJ4JU12 ISSUES REPORT Page i
MANAGER'S MESSAGE . . . . . . . . . . . . . . . . . . . . . . . . . .
~'I 1087-88 6UDGET AUDENUUMI . . . . . . . . . . . . . . . . . . . . . . iv
r, ORGANIZATION CHART . . . . . . . . . . . . . . . . . . .
PROGRAM OF SERVICES . . . . . . . . . . . . . . . . . . . . . v
DISTINGUISHED BUDGET PRESENTATION AWARD . . . . . . . . . . . . . . vi
INTRODUCTION
INTRODUCTION . . 1
BUDGET POLICIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
f FINANCING PLAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . lb
CHART OF ACCOUNTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
BUDGET GLUSSARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
BUDGET SUMMARIES
REVENUES AND EXPENDITURES SUI*ARY . . . . 36
EXPENDITURES BY CLASSIFICATION . . . . . . . . . . . . . . . . . . . . . . 40
PROJECTED FUND BALANCES . . . . . . . . . . . . 42
GENERAL FUND REVENUES SUMMARY . . . . . . . . . . . . . . . . . . . . . . 44
II GENERAL FUND EXPENDITURES SUMMARY . . . . . . . . . . . . . . . . . . 4b
J GENERAL FUND EXPENDITURES 6Y CLASSIFICATION . . . . . . . . . . . . . . . 48
POSITIUN SUANARY. . . . . . . . . . . . . . . . . . 49
~1," UTILITY SYSTEM FUND REVENUE AND EXPENDITURE SUMMARY . . . . . . . . . . . 60
UTILITY SYSTEM FUND EXPENDITURES BY CLASSIFICATIUN. . . . . . . . . . . . 61
SANITATION OPERATING FUND REVENUE AND EXPENDITURE SUMMARY b2
1 SANITATION FUND EXPENDITURES BY CLASSIFICATION . . . . . . . . . . . . . . b3
„i WORKING CAPITAL FUND REVENUE AND EXPENDITURE SUMMARY. . . . . . . . . . . b4
WORKING CAPITAL FUND EXPENDITURE 8Y CLASSIFICATION . . . . . . . . . . . 55
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REVENUES SUMVAkY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5$
EXPENDITURES SUMI-IARY . . . . . . . . . . . . . . . . . . . . . . . . . . . 6U
EXPENDITURES BY CLASSIFICATION . . . . . . . . . . . . . . . . . . . . . . 63
GENERAL GOVERNMENT
Administration. . . . . . . . . . . . . . 66
Municipal Services and Economic Development . . . . . . 68 rn i
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BUILDING OPERATIONS . . . . . . . . . . . . . . . . . 70
OPERATIONS ANALYSIS
Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 I k
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DATA PROCESSING 74
Department Summary by Division . . . . . . . . . . . . . . . . . . . .
Department Summary by Category. . . . . . . . . . . . . . . . . . 76
Administration. . . . . . . . . . . . . . . . . 76
Word Processing Center. . . . . . . . . . . . 78
f
LEGAL C'
Administration. . . . BU
Municipal Court Judge . . . . . . . . . . . . . . . . . . . . . . 82
PERSONNEL/EMPLOYEE RLLATIONS
Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84
EMERGENCY MANAGEMENT
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Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
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AIRPORT
Administration. . • . . . . . . . . . . . . . . . . . . . . . . . 88
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FINANCE Department Summary by Division . . . . . . . . . . . . . . . . . 92
Department Sunvnary by Category. . . . . . . . . . . . • . . . . 93
Aaministrati on . . . . . . . . . . . . . . . . . . . • • • • . • . . . 94 i
.
Purchasing 96
Customer service . . . . . . . . . . . . . . . . . . . . . . . . 98~ I
Cashiering. . . . . . . 100 f
Accounting . . . . . . . . . . . . . . . . . . . . . . IU2
Tax .................................104
Municipal Court . . . . . . . . . 106
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PUBLIC WORKS ?
Department Summary by Division. . 110
Department Summary by Category. . . 111 !
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Administration. ' ' ' ' 112
Engineering . . . . . 114 i
116
Inspection. .118
Transportation Engineering . . . . . . . . . . . . . . . . . .
Street Patching . . . . . . . . . . . . . • • • .120
Street Sweeping and Drainage. . . . . . . . . . . . . . 124 E
Street Construction . . . . . . . . . . . . . '
Street Lighting . . . . . . . . . . . • . . • . . . . . .126 I
~ POLICE
Department Summary by Division. . . . . . . . . 130
Department Summary by Category. . . . . . . . . . . . . .131
Administration . . . . . . . . . . . . . • • . . . . . . . • . i 32
Criminal Investigation . . . . . . . . . . . . . . . . . . . . . . 134
Aamini strative . . . . . . . . . . . . . . . . . . . . . . . . . . . 136
. 138
Patrol.
ANIMAL CONTROL. . . . . . . . . . . . . . . . . . 140
FIRE
Department Summary by Division. . . . . . . . . . . 142
Department Summary by Category. . . . . . . . . . . . . . . . . . .143
Admi ni stration . . . . . . . . . . . . . . . . . . . . . . 144
Operations . . . . . . . . . . . . . . . . . . . . . 148
Prevention . . . . . . . . . . . . . . . . .
PARKS AND RECREATION
Department Summary by Division . . . . . . . . . . . . . . . . . . . .152
Department Summary by Category . . . . . . . . . . . . . . . . . . . . 153
1 Administration. . . . . . . . . . . . . . • ' ' ' . ' ' . ' . . • 164
r Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Park Maintenance . . . . . . . . . . . . . . . . . . . . . . . lb8
LIBRARY
Department Summary by Division . . . . . . . . . . . . . . . . . . . . 1bO
- Department Summary by Category . . . . . . . . . . . . . . . . l b1
Administration. ' ' . . 162
164
Support Services . . . . . . . . . . . . . • , . . ' ' . ' 166 `
Adult Services . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' . . • 168 j'
Children's Services . . . . . . . . . . . . . . . . • 1
PLANNING AND COMMUNITY DEVELOPMENT
Adlmini stration . . . . . . . . . . . . . . . . . . . . . . . . 17u
CITY OF DflNTON
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HISGELLANEUUS EXPENSES MOM) . . . . . . . . . . . . . . . . . . . . . . 174 f
CONTRIBUTIONS TO OTHER AGENCIES (0161} . . . . . . . . . . . . . . . . . . 176
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OTHER EXPENSES (0241} . . . . . . . . . . . . . . . . . . . . . . . . . . 177
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RECREATION FUND
'I REVENUE AND EXPENDITURE SUMMARY . . . . . . . . . . . . . . . . . . . . . lbb
REVLHUE SHARING FUND
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REVENUE AND EXPENDITURE SUI+NARY 169
GENERAL DLBT SERVICE FUND I'
ESTIMATED AD VALOREM TAX COLLECTIONS AND PROPOSED UISTRIDUTION. 193
REVENUE AND EXPENDITURE SUMMARY 164
GENEonL LONGTERM DEUT REI REI,IENTS
GENERAL LONG-TERN DEBT
Total Requirements as of October 1, 1987. . . . . . 167
Principal and Interest Requirements for l W-88 . . . . . . . . . . . 198
CITY OF DENTON
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ANNUAL BUDGET "
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REVENUE AND EXPh'NUITURE SUhitWRY . . . . . . . • • • • • • • • • 202
PROJECTED OPERATING RESULTS . . . . . . . . . 203
I EXPENDITURES BY CLASSIFICATION . . . . . . . . . . . . . . . . . . 204
E
PRINCIPAL AND INTEREST RE4U14EVEHTS . . . . . . 2U6 ELECTRIC REVENUE AND EXPENDITURE SUMMARY . . . 210
,
ELECTRIC PROJECTED UPEkAT1NG RESULTS. . . . . . . . . . . 211
ELECTRIC EXPENDITURES BY CLASSIFICATION . . . . . . . .213
ELECTRIC ADMINISTRATION • • • 214 {
1 ELECTRIC PRODUCTION . . . . . . . . 216
ELECTRIC DISTRIBUTION .218
ELECTRIC SUBSTATIONS AND METERING . . . . . . . . . . . . . . . . . . 220
ELECTRIC TRANSFERS AND OTHER EXPENDITURES . . . . . . . . . . . . 222
WATER AND WASTEWATER REVENUE AND EXPENDITURE SUMMARY. . . . . . . 224
WATER AND WASTEWATER PROJECTED OPERATING RESULTS . . . . . . . . . . . . . 226
WATER AND WASTEWATER EXPENDITURE BY CLASSIFICATION. . . . . . . . 227
r WATER ANU WASTEWATER ADMINISTRATION . . . . . . . . . . . • • . . 226
t~ WATER AND WAS7EWA
IER PRODUCTION . . . . . . . . . . . 230 WATER AND WASTEWAItk DISTRIBUTION 232
WATER AND WASTEWATER METERING 236
WATER AND WASTEWATER TREATMENT.
WATER AND WASTEWATER COLLEClIU14 . . . . . . . . . . . . . . . . . . 238
WATER AND WASTEWATER/MUNICIPAL LAbORATOkY . . . . . . . . . . . . . . . 240
WATER AND WASTEWATER TRANSFERS AND OTHER EXPENDITURES 242
ti SANITATION OPERATIONS FUND
REVENUE AND EXPENDITURE SUMMARY . . • . . . . . . • 244
PROJECTED OPERATING RESULTS . . . . . . . . . . . . 246
EXPENDITURES BY CLASSIFICATION. 247
RESIDENTIAL SANITATION. 248
COMMERCIAL SANITATION 260
SANITATION DISPOSAL 262
SANITATION TRANSFERS AND OTHER EXPENDITURES . . . . . . . . 254
PRINCIPAL AND INTEREST REQUIRFNENTS . . . . . . . . . . . • . . . . 266
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CITY OF DENTON
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W6RKIN6 CAPITAL FUND
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REVENUE AND EXPENDITURE SUMMARY . . . 2bl
EXPENDITURES BY CLASSIFICATION, 263
VEHICLE MAINTENANCE . . . . 2b4 ,
MACHINE SHOP. . . . . . . 26b
WAREHOUSE 2b8
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STATISTICAL SECTION
POPULATION GAINS . . . . . . . . . . . . . . . . . . . 273 ! 1
GENERAL GOVERNIfENTAL EXPENDITURES BY FUNCTION . . . . . . . . . . . . . . 274 t~
GENERAL REVENUE BY SOURCE . . . . . . . . 276
CAPITAL INPROVENENT PLANS . . . . . 276 i ~
PROPERTY TAX LEVIES AND COLLECTIONS . . 270
.
ASSESSED VALUE OF TAXABLE PROPERTY. 282
FIFTEEN LARGEST EMPLOYERS . . . . . . . . . 2B4
TEN TOP TAX PAYERS. . . . 286
COMBINED BANK SAVINGS AND LOAN DEPOSITS 281)
!
j GROWTH INDICES. . . . . 287
WATER SYSTEM INDICES. 288
ELECTRIC SYSTEM INDICES . . . . . . 269
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ANNUAL BUDGET
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INTRODUCTION TO THE i
- 1987-88
OPERATING BUDGET
The City of Denton has prepared a budget designed to moet the highest
standards of performance In municipal budgeting, The City has developed a
set of written budgetary policies, and a copy is included later in this
i section. The budgetary format for departmental summaries is designed to i
,
provide clearly organized information in an understandable manner. Various i
+ I.• financial summaries, statistical information, and detailed revenue sources
are provided to help define the City's goals, purposes, and assumptions for
projections. Finally, the Chart of Accounts, ar.,und which the budget is
prepared, conforms to standard municipal budgeting practices,
Organization of the Pro osed Bud et Workbook
~y1 The Proposed 1987-88 Budget is submitted to the City Council in a format
similar to last year. By examining the 'cable of Contents, City Council
will notice that we have made a change from last year's budget document.
l The most significant change structurally in this years budget is the
identification of a Municipal Services and Economic Development office,
The above mentioned organizational changes are an effort to increase
1 efficiency and productivity but at the same time having little fiscal
J impact on the budget,
We have also included in the summary information a schedule entitled
Projected Fund Balances. This will give you an idea as to what we project
our, fund balances to be at the end of fiscal year 1987-88 based on the
-t estimated revenue and expenditure figures in the budget as of the time of
f the proposed budget presentation. In addition, we project the 1987-88
fiscal year-end fund balance based on the proposed 1987-88 revenue and
expenditures. This information will be most helpful in determining whether
fund balances are too hig!~ or too low in regards to standards set forth by
the bond rating agencies, Meeting their standards would ensure a continued
high rating for the City.
;j Sections of the budget include the introduction which outlines the
organization of the book, the policies used in the development of the
budget, and an outline of the Chart of Accounts,
The statistical information contained at the back of the book is provided
to show non-budgetary information. The Revenue Detail describes the major
I revenue sources for the City of Denton and the various informative
rharacteristics of those revenue sources,
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CITY OF DENTON
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- ANNUAL BUDGET -
BUDGET INTRODUCTION
Page Two
Department Summaries
!
The department summaries are presented in the same format as the previous
years. Each division within a department is described by information
din layed on facing pages. The sections contained within these pages are
out~ined below.
Program Description - This section outlines the nature of the business
j Fe n1 g conducted for this program. It is provided to enable the reader
to understand the program olemunts included in this particular budget,
Service Level Commlentar~y - Service Level Commentary describes the
progam Tgs-in'cTadeT in this division's budget, Some description
may be provided for services that have not changed if it will help r~
clarify the nature of the budget.
1
Program Level Indicators - This last section on the left-hand side of r,
the summary pages quantifies the service delivery of the program,
Program Indicators may fall in the areas of productivity measures,
effectiveness measures, workload measures, or general descriptive
statistics, This data is provided to show specifically how the
proposed budget will impact the service.
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Resource Summary - The Resource Summary highlights fees and revenues
w c are generated as a result of the activities in this program. In i
many services, a change in the level of activity will have an impact on
the associated revenues. This section highlights that relationship,
Expenditure Summary - This summary shows the category of expenses for
each of the programs compared year to year, If the reader wants to
know the kind of expenses which appear in each category, the detail is
j provided in the 'latter part of this introduction.
Personnel Summar - This is the last section of the Department Summary r.,•
on erg - and page. This section shows the positions budgeted to 1,
provide the necessary services,
This format has been developed to give the City Council a well rounded
~h presentation of information about each division. L
Budgetary Policies L4
The City of Denton has developed administrative policies which govern the
formulation and administration of the annual budget. Those administrative
policies are incorporated within the City's Administrative Policies and
Procedures Manual, and each year will be included to the Budgetary Workbook
provided to the City Council.
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2 CITY OF DENTON
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1 BUDGET INTRODUCTION
Page Three
4;r Chart of Accounts for 1987-88 Budget
As previously described, each Departmental Summary shows the budget broken
out by expense category, These categories are summaries of expenditure
,i line atom accounts. These expenditure accounts are separately budgeted on
the accounting system during the year. For information purposes, these
account titles, which comprise each category, are itemized following the
Budgetary Policies,
^ Budget Basis
The budget for the General, Spacial Revenue, Debt Service and General
Project 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
E period. 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
r indebtedness which may be recorded when due rather than accrued, if
proximately offset by interest earnings on special assessment levies; and
principal and interest on long-term debts which are generally
recognized when due, Secondly, budgets for the Enterprise and Internal
Service Funds are prepared on the accrual basis of accounting under which
transacaions are recognized when they occur regardless of timing or related
cash flows,
I
I Relationship Between Funds De artments and Divisions
The financial structure of the Budget is organized by funds. The two types
of Funds which are utilized in this budget are Govn+,nmental and
j Proprietary, The specific funds which make up the Governmental Fund type
ri are; General Fund, General Project Fund, Recreation Fund, Revenue Sharing
Fund and General Debt Service Fund, The Proprietary Fund types, on the
other hand, are made up of the Electric Fund, Water and Wastewater Fund,
Sanitation Fund and Working Capital Fund, Each of the above mentioned
funds operate separately and independently from one another; therefore,
j they are budgeted separately and financial statements are developed for
f each one individually. For example, a fund is generally defined as a
;f fiscal and accounting entity which has its own self-balancing set of
accounts recording cash and other financial resources, as well as any
liabilities or residuals equities or balances. Funds are normally
segregated for the purpose of carrying on specific activities or attaining
certain objectives in accordance with special regulations, restrictions or
+ limitations.
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ANNUAL BUDGET
BUDGET 1NTRODUCT1oN
Page Four
Nowevor, when appropriate, funds are made up of department;,, A department "
is a ma,ior administrative segment of the City which indicates overall
management responsibility for an operation or a group of related operations !
within a functional area (e,g „ Public Works Department, Police Department, !
Fire Department, Parks and Recreation Department, etc,), However, the
smallest organizational unit budgeted for is a division, A division f
indicates responsibility for one functional area and in many cases these I
functional areas are put together to demonstrate a broader responsibility.
When this 1s done, they make up a department, The Fire Department is a
situation in which Fire Administration, Fire Operations and Fire Prevention I
Divisions make up a Department. On the other hand, Animal Control,
Airport, Warehouse and Energy Management Divisions are not apart of a
ti department.
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CITY OF DENTON
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CITY OF DENTON 1 1
Pnaa~oP_,_._ I
POL10Y/ADMINtSTRATIVI; PROOEDURVADNINUTRATIVE 0I260TIVR
RHPHRHNCE 1
SeCTION: NUAIHHR,
r1 FINAIICE POLICIES 402.01
HPPECriVE DATe,
SUH3scT:
j BUU6ET ADMINISTRATION AND DEVELOPMENT
RHPLACHS:
TITIe:
BUUGET PERIOD _
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Establishment of Fiscal Year. The City of Dentonis fiscal year shall
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begin on October 1 and end on September 30,
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2. 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). The City shall not increase
appropriations for prior year encumbrances, The City shall appropriato
for current year expenditures only,
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CITY OF DENTON PAGa op z
POLI01'/AATRINISTRATIVR PROUSDURR/ADHINISTRATIVE DINVOTIVE ROURONCO
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secnoN: FINANCE POLICIES #FF
402,2
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sua~ecr: BUDGET ADNINISTRATIUN AND DEVELUM- NT
TITLe BUDGET PERIOD s.
1. Determining Coonell Priorities. "The Uuaget shall provide a complete Y
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) aays before the ona of the fiscal w,y
year. (Charter Section 0,03)•
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2, Budget Prepared from Departmental koguests,, Tho City of Denton
departments shall prepare budgetary decision packages in a manner directed
by the City Manager, Department directors shalt indicate funding
priorities,
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3, Deadline for . budget Submission, "At least sixty (60) days before the end
of each fiscal year, the City Manager shall submit to the Council a f
proposed budget for the ensuing fiscal year," (Charter Section 0,03).
"i 4, Public Hearing on Budget, "The Council, after giving at least fifteen
0b) days' notice of publication in the official newspaper of the City,
shall hold a public hearing on the proposed budget, at which all
interested pernons shall be given an opportunity to be heard for or
against any item thereof. After such public hearing, the Council may make
1 such changes in the budget as appear desirable and may increase or
decrease the items of the budget provided the total proposed expenditures
shall not exceeu the total anticipated revenue," (Charter Section 0,04),
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Pd&IQY/ADMINISTRATIVR PR00$DURVADMINISTRATIVI DIRRGTIVR (aa.tia'•d
NUM9aR Ida
rrrM 402,02
BUUOET OEVELUPMEIiT
i
-i 6, Truth in Taxation Budget development procedures will be 'fn
conformance with the State law outlined in the Truth in Taxation
process, in the event of a tax increase, two notices will be given and
a public hearing held in conformance to this State law.
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I 6, Adoption of Bu~ "The budget shall be finally adopted by the
favorable votes of at least a majority of all members of the Council at
least ten (lU) days before the end of the fiscal year. Should the
Council take no final action at least ten (10) days before the end of
j the fiscal year, the budget as submitted by the City Manager shall be
deemed to have been finally adopted by the Council," (Charter Section
7, Budget, a Public Record. The budget, budget message and all supporting
1 ' schedules shall be a public record in the office of the City Secretary
open to public inspection, the City Manager shall prepare sufficient
copies of the budget and budget message for distribution to interested
persons.
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CITY of DENTON 2 O
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P04IOY/ADIIINI$TItAT1VE PdO0EDUdE/ADI1INIbTEAT1VE D1rtE0TIVE ~
AeP6RHNCE _ j
. SECTION: f
FINANCE POLICIES NUMWli 402,03
y+ eFFeCFIVe OnTE', I
SMOLT: BUDGET ADMINISTRATION AND DEVELOPMENT
REPLACUS;
TO
E: BUDGET ADMINISTRATION
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1, 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 rA. k
future years expenses, such as; postponing expenditures, accruing
future years revenues, or rolling over short-term debt. The budget r t
will provide for adequate maintenance and replacement of capital plant
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and oquipment,
i 2. Fundinn 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,
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3. Use of Non-Recurring Resources, The City of Denton will use j?
non-recurring resources to fund non-recurring expenditures,
4, Performance Measures and Productivity Indicators, An annual budget
where possible will utilize performance measures and productivity
indicators, f
5. Departmental Budget Reporting, Regular monthly reporting on budgetary
i status will be provided by Departments, The reporting will be
structured to provide projected balances for the end of the year,
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p01,10VAAMINIATRATIVS PR0G1VURS/AAMIIfIRT4ATIV3 AIRSOTIVE (0oKtl3ja441
M
I rITI e; NUMBOR:
_l BUDGET ADMINISTRATION 402,03
Uti11tY_ Transfers, The Utilities shalt transfer to the General Fund a
return on investment which will be used to partially offset the need
for added taxes,
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The maximum amount to be transfered will not exceed six percent (6%) of
eo,ity in the Dater and Wastewater Utility and the Electric Utility,
After the effective date of these policies, the equity calculation
shall exclude contributions from grants,
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CITY OF DENTON PAC! OF -L.
POLICIVADMINISTRATIVE PROCIADURVADHINISTRATIVE DIRECTIVE
G I
SGCTIOW I f
JNU
FINANCE POLICIES 02,04
DATE:
SUBJECT: BUDGET ADMINISTRATION AND DEVELOPMENT
TITLE: :
REVENUE POLICIES
r 1. Revenu
e Goal. The City will try to maintain a diversified and stable
revenue system to shelter it from short run fluctuations in any one
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revenue source.
2. Development of Revenue Projection. The City will astimate its annual
revenues using an objective analytical process. The City will project
revenues for the next two years and five years; arid, these projections
will be updated annually, hach existing and potential revenue source
will be examined annually,
1
3, 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 T
u I! fre!i 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, ua
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For Enterprise Funds, the City shall establish user fees and charges
that fully support the total direct and indirect cost of the cctivit
y
Indirect costs include the cost of administration borne by other Li
operating funds,
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POLICY/ADMINISTRATIV10 PRO015Dt1 MADMINISTSATIVIS DIAIICTIVt9 (Cosltauod)
RQPQRQNCQ I
TIT I,Q; QR
REVENUE POLICIES NUM942.04 j
I_
For programs within the General Fund, the City shall establish and j
( maintain fees for whose costs activities are to be supported by the
v user, For each supported activity, the City shall establish the level
j.; of suppport necessary, The fees shall be reviewed annually and
adjusted when necessary to maintain the proper level.
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4, Tax Collection, The City will follow an aggressive policy of
collecting ropkit
p ty tax revenues, The annual level of uncollected
E property taxes will generally not exceed five (5) percent.
;
,rsl S. Tax Assessment. The City will monitor the appraisal procedures of the
Denton County Tax Appraisal District and provide necessary input to
,I assure that sound appraisal procedures are maintained. Property will
be assessed at 100% of full market value,
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CITY OF DENTON PAGE ' OP_~ L, )
POLICY/ADMIN18TRATIVS PROOEDURE/ADNINI8TRATIVE DIREOTIVf7_
FlEPBRENCE '
SECTION NUMBER: i
FINANCE POLICIES 40.05 r
EFPECTIVE DATE: w _
SUBJECT:
BUDGET ADMINISTRATION AND DEVELOPMENT
SEPLACES.
RESERVE POLICIES
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1, Contingencies Reserve. The City will establish a budgeted contingency
reserve to provide for unanticipated expenditures of a nonrecurring
nature, or to meet unexpected increases in service delivery Costs. i
This reserve will be maintained at one (1) percent of the general
operating fund, The City will provide the reserve within five (5)
years of the effective date of these policies through small annual
increases,
year fune balances will be established to
2, Fund Balances, End of
provide sufficient working capital for the various funds that will
assure a positive cash balance at all times during the year; and/or the
fund balances wi11 provide for thirty (SU) days working capital,
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C/TY of DENTON PADE_.1_CP2_ €
POLICY/ADMINISTRATIVE FROOSDURWADMINISTRATIVE DIRECTIVE
i
REFERENCE`
SECTION: NUMpER:
FINANCE POLICIES 402.06
EFFECTIVE DATE,
7 SUEJECT:
BUDGET ADMINISTRATION AND DEVELOPMENT
REPLACES: i
TITLE: '
BUDGET AMENDMENT AND MODIFICATION
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t 1. Authority to Transfer Appropriations within a Department. Office, or
Agency. "The City Manager may at any time transfer any unencumbered
!f { appropriation balance or portion thereof between general
{ classifications of expenditures within an office, department or
agenry," (Charter Section 8.07).
2, Authorityto Transfer A
ppropriatlons between Departme~fts or Agencies._
{ "At the request of tho City Manager and within the last three (3)
months of the budget year, the Council may by resolution transfer any
~.".1 unencumbered appropriation balance or portion thereof from one office,
department or agency to another," (Charter Section 8.07),
31 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 (6)
{ 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
I .I 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),
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~ iiapaHaNCa y
NUMaOR!
V%a! BUDGET A14ENDMENT AND MODIFICATION 402,06
.i I
4. Authorit to Reduce Appropriations, The City Manager may at any time i,l
reduce appropriations for a department, office or agency. ! ;
5, Funds Requiring Appropriations Established Ordinance, In accordance
with generally accepted accounting practices, an apppropriations
ordinance shall create appropriations for Government Funds, Theso
funds include the General Fund, The remaining funds shall have budgets „I
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prepared and submitted to the City Council for approval. "r
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CITY OF DENTON FIRANC.;0 PLAN
I The purpose of the Long Range Forecasted Financing Plan, is to facilitate the long term planning of
the City of Denton. The plan provides a five (6) year forecast of trends in the City's major revenue
categories. it is not a spending plan, a prediction, a precisely accurate projection, nor dons it
represent reco mrendations regarding revenues and expenditures, With the recent example of falling oil
( prices and its resultant impact on govornmental revenues, we are reminded of the volatility and
uncertainty of our economic environment, Therefore, the value of the plan will be found in the
{ highlighting of policy issues for discussion and the eventual development of strategies to ovoid probleas, I
not in the absolute forecasted values, E
The forecasted values are based upon consistently rising levels of revenues and expenditures, 1'11esa
increases are expected to be brought about by Inflationary forces, increasod service demands duo to growth
In the population and area of the City, and increased public and governmental demands for information, and
the coming Years, Projections of Taxes are made with the expectations of
CIY services throughout
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donsrancy not, continuing volatility, I'his holds also for the utilities and other City service areas,
Mlscaltaneous revenues are expected to rise In the future, as more user specific fees are passed on to
I persons who use those services,
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MAJOR REVENUE CATEGORIES
1 ~ I
Actual Estimated Projected Projected Projected Projedted
1985-86 1986-87 1987-88~ 1988-89 1989-90 1 99 0-91 ,
.i Property Taxes (Net) ; 6,935,662 6,933,629 7,137,087 8,201,312 8,791,806 9,424,816
J Other taxes 6,683,00 6,268,618 8,496,000 5,113,696 6,357,223 8,834,015
) Fines 3 Fees 986,707 1,138,289 1,627,868 1,637,864 1,742,687 1,867,704
Misc, Revonuo 1,6400116 1,474,686 1,585,680 1,788,872 2,148,436 2,366,833
IntrullOOVernmental Revenues 6,691,960 6,003,254 6,060,332 6,423,952 6,847,932 7,279,362
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i l Electric System 630026,196 66,965,000 60,146,000 72,616,000 78,048,000 89,942,000
Mater System 6,591,913 7,644,000 9,767,000 10,717,000 11,686,000 12,068,000
Wastewater system 3,946,206 6,346,228 6,732,000 6,112,000 6,696,000 6,860,000
Sanitatlnn system 2,666,096 2,761,374 2,947,111 3,465,641 3,673,579 3,8930993
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CITY OV DENTON
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YY ANNUAL eUD(aET
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City of Denton Financing Plan
Page Two '
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The Long Range Revenue Foroeast Is based upon economic assumptions, and a change in any one of them can
produce significant changes In the forecasted financing structure, The assumptions Includof
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Property tax rate remaining tiio same, with a six (6%) percent growth rate, r
Ono (191) percent growth In the sales tax base,
Structure of fees and charges to Increase slightly,
Inflation proceeding at projected levels, f^1 i
e, - Service levels remain constant. ) {
- Implomentatlon of the Capital Improvement Program as scheduled.
No Federal Revenue Sharing,
- Personal Income will proceed at the rate projectod by the consumer indexes,"
Events or policy changes that could cause the assumptions to be incorrect are as followso
a, E
• Changes in the present property tax rate.
• Increase in the property added to tho exemption list,
c
- Slower growth in the tax base than projected.
. Adjustments in the service level,
. Increased debt obligation beyond the present schedule, l r
• Overall econonic shifts away from present trends,
S This Financing Plan is provided as a tool, an information resource for decision makers. It is compiled I,, 1
from information provided by departmental managers, public and private information agencies, and other
5j forocasting services,
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16 CITY OF DENTON
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ANNUAL BUDGET
DEPARTMENTAL BUDGET EXPENDITURE ACCOUNT DETAIL .E
- (For Fiscal Year 1987-88)
80XX PERSONAL SERVICES
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21 - Service/Maintenance
22 - Office/Clerical
23 - Technical/Para-Professional
24 - Professional
! 25 - Management/Supervision
i- 26 -Temporary/Seasonal
31 - Sworn Public Safety
41 - Civilian Overtime
I~ 42 - Sworn Personnel Overtime
61 - Civilian Longevity
62 - Sworn Personnel Longevity
63 - Civilian Termination Pay
64 - Sworn Personnel Termination Pay
61 - FICA
62 - TINS
i 63 - Firemen Pension
64 - Worker Compensation
65 - Health/Life Insurance
81XX SUPPLIES
01 - Office
02 - Books & Magazines
03 - Small Tools & Instruments
04 - Gas, Oil, & Diesel
05 - Chemical
06 - Medical
07 - Botanical
08 Uniforms
09 „ postage
-
lU Freight
I1 - Janitorial
12 - Recreation Program
{ . ;r 13 - Other
14 - Ammunition
16 - Film
j 16 - Pound Supplies
i 17 . Mechanical - Electrical
18 - Spotlight
19 - Laundry, Soap & Bleach
20 - Linens & Towols
21 - Protective Clothing
23 - Plastic Refuse Bags
24 - Generating Plant - Oil
25 - Generating Plant - Water
- C1'ry of: DEiNTON 17
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` ANNUAL. BUDOCT Y_ -
Budget Expenditure Account Detail (Contj
82XX PRODUCTION POWER
01 - Gas
i
02 - Diesel
03 - Oil
I
04 - Purchased Power
06 - Water
06 - Wastewater Disposal 1
83XX MAINTENANCE'
01 - Building & Equipment Iw
02 - Sidewalks & Grounds , i
03 - Streets, Curbs & Gutters
04 - Land
05 - Swimming Pool rr
06 - Drainage I, I
31 - Accessory Electric Equipment
32 - Substations
33 - Underground Distribution System - Electric
34 - Transformers
35 - Meters
36 - Traffic Lights
j 37 - Street Lights
38 - Overhead
39 - Generating Machinery
40 - Furniture & Fixtures
41 - Office Machines
42 - Vehicle
43 - Machinery & Equipment f
l 44 - Radio Equipment
45 - Other
1B = CITY OF DENTON
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;i Budget Expenditure Account Detail (Cont.)
86XX SERVICES
01 Telephone
02 - Special Services
03 - Travel Expenses
04 - Advertising
06 - Dues & Publications
06 - Insurance & Bonds 'F
OS - City Motor Pool
09 - Hire of Equipment
10 - Automobile Allowance
11 - Prisoners' Meals
12 - Prisoners' Medical Services
13 - Expense Allowance
14 - Laundry
16 - Purchase of Power or Water for Resale
16 - TMPP Administrative Expenses
17 - Police Agent Information
18 - Rent of Buildings
19 - Credit Reports
20 - Collection Expense
I 21 - Licenses
.I 22 - Schools & Seminars
23 - Research & Development
24 - Manpower Services (Street Department)
26 - Electrical Power
26 - Water & Wastewater Service
27 - Natural Gas/Propane
28 - Sanitation Collection Service
I
{ 88XX INSURANCE
O1 - Diesel Power Plant
02 - Steam Power Plant
03 - Other Electric Facilities
04 - Water Plant
06 - Other Water Facilities
06 - Wastewater Plants
07 - Other Wastewater Facilities -
08 - Fire & Extended Coverag0
10 - General and Auto Liability
13 -Robbery -Inside Promises
jj 14 - Robbery - Outside Premises
15 - Faithful Performance Bond - City Mane or
16 - Faithful Performance Bond - Finance Proctor
17 - Faithful Performance Bond - Each Employee
18 - Faithful Performance Bond - Tax Assessor/Collector
19 - Utility Accounts Receivable
20 - Diesel Fuel Bond
21 - Plate Glass
22 - Public Official Liability
•S
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Budget Expenditure Account Detail (Cont,)
89XX SUNDRY
01 - Refund, Adjustment to Prior Year Expenditure
03 - Cash Short & Over
04 - Authorized Expenditures
05 - Awards
06 - Contributions j
08 - Refund & Assistance - Promotional
09 - Damage Claims Against City
10 - Depreciation Expense !
11 - Bodily Injury Employee - Prior
12 - Interest
13 - Bad Debt Expense
14 - Broken & Obsolete Items
16 - Court Costs I
16 - Council & Board Expenses
17 - Election Expenses
18 - Refund Municipal Court Bond
19 - Refund Municipal Court Fine "
20 - Cost of Goods Sold;
21 - Miscellaneous
22 - Supplement to City Ordinance
24 - Loss from Theft & Shrinkage
25 - Manager's Contingency Fund
90XX LAND `
01 - General Land
02 - General Land Rights
09 - Ground Improvements
91XX FIXED ASSETS PLANT & EQUIPMENT
01 - Building & E uipment
02 - Furniture & Fixtures E
03 - Office Machines
04 - vehicles & Equipment
06 - Streets & Bridges
06 - Machinery & Equipment
07 - Miscellaneous Equipment
08 - Other
09 - Books for Library
10 - Radio
I 11 - Water Wells
12 - Reservoir & Stand Pipes
13 - Purification System
14 - Mains
15 - Meters
;c 16 - Rydrants
17 - Services
18 - Lift Stations
NTON
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I Budget Expenditure Account Detail (Cont.)
92XX ELECTRIC SYSTEM PLANT & EQUIPMENT
Steam Production:
01 - Structures & Improvements FPC #311
-1 02 - Boiler Plant Equipment FPC #312 {
03 - Turbo Generator Units FPC #314
04 - Accessory Electric Equipment FPC #315
06 - Steam Power Plant Equipment FPC #316 j
Other Production: ! !
06 - Structures and Improvements FPC #341
07 - Fuel Holders & Accessories FPC #342
08 - Prime Movers FPC #343
09 - Generators FPO #344 j
10 - Accessory Electric Equipment FPC #345
! 11 - Miscellaneous Power Plant Equipment FPC #346
I Transmission Plant:
i.7 12 - Clearing Land and Right-of-Way FPC #351
13 - Station Equipment FPC #363
14 - Poles & Fixtures FPC #355
15 - Overhead Conductors FPC #356
i
Distribution Plant:
16 - Distribution Structures & Improvements FPC #361
17 - Station Equipment FPC #362
18 - Poles, Towers & Fixtures FPC #364
' I 19 - Overhead Conductors FPO #365
1 20 - Underground Conduit FPO #366
21 - Underground Conductors FPC #367
22 - Line Transformers FPC #368
23 - Service FPC #369
24 - Meters FPO #370
26 - Installation on Customer's Premises FPC #371
111 26 - Street Lighting & Signal Systems FPC #373
:u 27 - Radio Equipment FPC #378
General Plant:
' 128 - Structures & Improvements FPC #390 {
29 - Office Furniture & Equipment FPC #391 )
30 - Transportation Equipment FPC #392
31 - Store Equipment FPC #393
32 - Tools, Shop & Garage Equipment FPC #394
r 33 - Laboratory Equipment FPC #395
f 34 - Power Operated Equipment FPC #396
l 36 - Communication Equipment FPC #397
J 36 - Miscellaneous Equipment FPC #398
37 - Intangible Plant FPC #399
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" CITY OF DENTON
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ANNUAL. BUDOET
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BUDGET GLOSSARY
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The Annual Budget contains specialized and technical terininology that is
unique to public finance and budgeting. To assist the reader of the Annual
Budget document in understanding these terms, a budget glossary has been
included in the document,
ACCOUNTS PAYABLE, A liability account reflecting amounts on open account j
owing to private persons or organizations for goods and services received
by a governmont (but not including amounts due to other funds of the same
government or to other governments).
ACCOUNTS RECEIVABLE, An asset account reflecting amounts owing on open
anizations for goods and services'
account from private parsons or org
k furnished by a government (but not including amounts due from other funds
~..,I of the same government), Although taxes and special assessments
receivable are covered by this term, they should be recorded and reported
separately in Taxes Receivable and Special Assessments Receivable accounts
i respectively. Amounts due from other funds or from other governments
should also be reported separately.
ACCRUAL BASIS. The basis of accountin under which transactions are
recognized when they occur, regardless the timing of related cash flows.
k ACCRUED EXPENSES, Expenses incurred but not clue until a later date.
ADMINISTRATIVE SERVICES. Administrative Services charges are allocated to
all Enterprise Fund activities (e.g., electric, water/sower and
;J sanitation) for indirect management and administrative support given by
general fund departments.
ADMINISTRATIVE
behalf transfer nPropriotary funds, 1 ecover General
expenditures conducted Interfund
Fu
AD VALOREM TAXES. (Current) All property, real personal, mixed tangible,
intangible, annexations, additions, and improvements to property located
within the taxing units jurisdiction which are subject to taxation on
January 1 of the current fiscal year. Each year, by ordinance, the City
I 1 Council, etxhemfepttaxes on automobiles and other items from the tax levy,
k Following inal passage of the appropriations ordinance, City Council
sets the tax rate and levy for the current 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 it is
imposed, except as provided. for by the taxing unit adopting the
split-payment of taxes method, and the postponement of delinquency date
due to late mail out of tax bills.
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Page two E
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{
AD VALOREM TAXES, (Penalty and Interest) A delinquent tax incurs a penalty
of six (6t) percent of the amount of the tax for the first calendar month
it is delinquent, plus one (1%) percent for each additional month or
portion of the month the tax remains unpaid prior to July 1 of the year in
which is become delinquent, however, the delinquent tax on July 1 incurs
a total penalty of twelve (12%) percent of the amount of the delinquent
tax without regard to the number of months the tax has been delinquont,
if a person exercises the split-payment option, as provided b the ri
Pro ert Tax Code, and fa
before July the
, a its to make the second payment
,
second payment is delinquent and incurs a penalty of twelve (12%) percent
of the amount of the unpaid tax, A delinquent tax incurs at the rate of
one (1t) percent for each month or portion of a month the tax remains??
unpaid.
i APPROPRIATION. A legal authorization granted by a legislative body to make
expenditures and to incur obligations for specific purposes.
APPROPRIATION ORDINANCE. The official enactment by the City Council to
establish legal authority for City officials to obligate and expend
resources, i
ASSESSED VALUATION, A value that is established for real or personal
property for usti as a basis for levying property taxes, (Note; Property
values are established by the Uenton County Appraisal uistrict,)
BALANCE SHEET, A financial statement that discloses the assets, liabilities, f
reserves and balances of a spocific governmental fund as of a specific
date.
BASIC FINANCIAL STATEMENTS, Those financial statements, including notes
thereto, which are necessary for a fair, presentation of the financial
pposition and results of operations of an entity in conformityy with fAAP,
Und,,r Statement 1, they include a balance sheet, and "a11-inclusive"
operating statements, and (for proprietary funds and fund types, Pension
Trust Funds and Non-expendable Trust Funds) a statement of changes in
financial position.
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
rincipal 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 financial 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
- j appropriating body fov adoption and sometim;.s the plan finally approved by
24
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Buaget Glossary/FY 1967-66
page three
that body, it is usually necessary to spocify whether the budget under
consideration is preliminary and tentative or whether it has boon approve
by the appropriating body,
BUDGET ADJUSTMENTS. A legal procedure utilized by the City staff and City
Council to revise a budget appropriation, The City of Denton's City
j Charter requires City Council approval through the adoption of a
supplemental appropriation ordinance (which specifies both the source of
,y revenue and the appm priata exp,3nditure account) for any Intor-departmental
or inter-fund adJustments. City staff has the prorogative to adjust
I expenditures within a departmontal budget.
BUDGET C ALENDAR$ 'rho schedule of key dates or milestones which the City
de
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departure is follow in the preparation, adoption, and administration of the
budget,
' BUDGET DOCUMENT, 'rho instrument used by the budget-making authority to i
k 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
jj ethe views oanat3rgecommonaations from f the City l i~anangor~lavious fiscal years,
and
BUDGETED FUNDS, Funds that are planned for certain uses but have not been
' formally or legally appropriated by the legislativo body. The budget
document that is submitted for Council approval is composed of budgeted
funds.
r CASH BASIS, A basis of accounting under which transactions are recognizod
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, mobilizinll cash to improve its availability
` for Investment, establishing and maintaining banking relationships, and
investing funds in order to achieve the highest interest and return
1 available for temporary cash balances,
CONTINGENT LIABILITIES, Items which may become liabilities as a result of
conditions undetermined at a given date, such as guarantees, pending law
suits, judgments under appeal, unsettled disputed claims, unfilled
j purchase orders, and uncompleted contracts,
I
CGkTaggregate ACCOUNT# An
debit and account i which are the accounts called subsidiary accounts.
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Budget Glossary/FY 1987.0
Page four
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COST, (1) The amount of money or other consideration exchangea 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 r,
carry on an activity or operations, or to complete a unit of work or a E,
specific job, " f
i ~
CURRENT TAXES. Taxes that are levioa and due within one year, s'1
DEBT SERVICES. The City's obligation to pay the principal ano interest of i
all bonds and other debt instruments according to a pro-determined payment
schedule.
„
i
DEFERRED CHARGES. Expenaitures which are cwt chargeable to the fiscal period
in which made but are carried on the asset side of the balance sheat
pending amortization or other disposition, They differ from prepaid l
<<; expenses in that they usually extend over a long period of time (more than
five years) ana are not regularly recurring costs of operation, r
II
DEFICIT. (1) The excess of the liabilities of a funa over its assots,. G
i (2) the excess of expenditures over revenues during an accounting period;
or, in the case of proprietary funas, the excess of expense over income
during an accounting period,
DELINQUENT TAXES. Taxes that remain unpaid on and after the data on which a
penalty for non-payment is attached.
DEPRECIATION The process of estimating and recording the lost usefulness,
oxpired 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 cast 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. Divisions are the basic units of the buaget upon which
departments are composed of.
ENTrRPRISE 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
J (expenses, including depreciation) for providing goods or services to the
general public on a continuing basis be f•inanceo or recovered primarily
through user charges; or (b) where the governing body has decidea that
periodic determination of revenues earned, expenses incurred, and/or net
!!!I income is appropriate for capital maintenance, public policy, management
control, ac•ountability, or other purposes, Examples of Enterprise Funds
are those for water, gas, and electric utilities; swimming pools;
airports; parking garages; and transit systems.
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26 CITY (IF MWON _
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Budget Glossary/FY 158788
Pago five
ENCUMBRANCES. Commitments related to unperformed (executory) contracts for
goods or, services,
~..1 EXPENDITURE, This term refers to tho outflow of funds
to be d
_ p
aid an asset obtained or goods and services obtained egardless of when
the expense is actually paid, ThIs term applies to all funds) Notes An
i encumbrance is not an expandituro, An encumbrance reserves funds to be E
expended,
' EXPENSES. Charges incurred (whether or, f operation, maintenance, interost and of er chargesiatoly or unpaid) for
FINANCIAL AND COMPLIANCE AUDI t. An examination leadin to the expression of
an opinion on (1) the fairness of ,
basic financial statements in conformity with presentation
and } audited oaudited
entity's compliance with the various finance-related legal and contractual
pervasionsce used to assure acceptable governmental organizational
p and effective management ~
~ ;-l stewardship,
FISCAL YEAR. The time
period designated by the City signifying the f
beginning and ending period for recording financial transactions, The
City of Denton has spocified October 1 to September 30 as Its fiscal year,
FIXCD ASSETS. Assets of a long-term character which are intended to
continue to be hold or used, such as land, buildings, improvements other
than buildings, machinery and equipment,
FRANCHISE TAX.
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
1 like f
al
in r Vale
spections fees, and/or charges o.' every kind exceppt only Ad Ad Vaoremxond
special assessment taxes for public improvements (e,g., gas, telephone,
i cable tv and banks).
j „ 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 thus has a set of sel,-balancing accounts and
1 that records all financial transactions for specific activities or
government functions, Eight commonly used funds in g
arer general fund, special revenue funds, debt service ubfunds, capita
i
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,
CITY OF OENTON _ 27
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oudget Glossary/FY 14K7-88
Page six
GENERAL OBLIGATION BONDS, Bonds that finance a variety of public projects
such as streets) buildings, and improvements; the repayment of those Uonds
se bonds are backed by the
full 5 faith made from
Isuingngovernment,
credit of then s
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 roceduros necessary to define
,
accepted accounting practice at a particu ar 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,
GRANTS. Contributions or gifts of cash or other assets from another 11~
government to be used or expended for a specified purpose, activity, or J+,
facility,
HOTEL/MOTEL TAX, A tax is 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 ($2.00) dollars or more per day, The law authorizes a room tax of
not more than seven (7%) percent of the consideration paid by the occupant
of such room to the hotel, Revenue received from this resource is
disbursed among the North Texas Fair Association, Visitors/Convention
Center and Cultural Federation Association,
IMPREST ACCOUNT. An account into which a fixed amount of money is placed
for the purpose of minor disbursements, As disbursements are made, a
voucher is completed to record their date, amount, nature, and purpose.
At periodic intervals, or when the money is completely expended, a report
with substantiating vouchers is prepared and the account is replenished
for the exact amount of the disbursements, and appropriate general ledger
accounts athe charged. total1e fixed total amocash uit of money s set asidefl vouchers must at
,
all times equal
INCOME, A term used in proprietary fund type accounting to represent
(1) revenues or (2) the excess of revenues over expenses.
INTERFUND TRANSFERS. Amounts transforrod from one fund to another, E
INTERNAL SERVICE FUND. Funds used to account for the financing of goods or
sairvicos raimbursement provided by foone department r example, then Office Services Fund and the
.:I Equipment Services Fund.
INVESlW NTS. Securities and real estate held for the production of revenues
operati nsnts. Tile term
Include fixed a, ssets dividendsi nr lease
does h not form of
28 - CITY OF DENTON - -
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Budget Glossary/FY 190-88
Page seven
INVOICE, A bill requesting payment for goods or services by a vendor or
i other governmental unit.
LAPSE. As applied to appropriations, this term denotes the automatic
termination of an appropriation, Except for indeterminate appropriations
and continuing appropriations, an appropriation is made for a certain
period of time, E
I LEVY, (Verb) To impose taxes, special assessments or service charges for 1
E the support of governmental activities, (Noun) The total amount of taxes,
special assessments, or service charges imposed by a government.
.`I LONG-TERM DEBT, Debt with a maturity of more than one year after the date
of issuance.
MIXED BEVERAGE TAX, A tax at the rate of ten (10%) percent is imposed on
1 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 permitee,
MODIFIED ACCRUAL BASIS, The accrual basis of accounting adeptea to the
~ governmental fund type spending measurement focus, Under it, revenues are
1 recognized when they become both "measurable " and "available to finance
expenditures of the current period," Expenditures are recognized when the
i related fund liability is incurred except for (1) inventories of materials
d or
and supplies which may be considered expenditures either when purchase
when used; ((2) praraid 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 (6) principal and interest on long-term debt which are generally
j recognized when due,
OBJECT CODE, Expenditure classification according to the types of items
purchased or services obtained; for example, personal services, materials,
j supplies, and equipment,
{ OPERATING BUDGET. Plans of current expenditurds and the proposed means of
financing them. The annual operating budget (or, in the case of some
3 states governments, the biennial operating b(idget) is the primary means by
which most of the financing acquisition, spending, and service delivery
i activities of a government are controlled. The use of annual operating
'I 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,
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Page eight
OPERATING EXPENSES. Proprietary fund ea'penses which are directly related to
the fund's primary service activities,
OPERATING GRANTS, Grants which are restricted by the grantor to operatin
purposes or which may be used for either capital or operating purposes a~ r„!
the discretion of the grantee,
OPERATING INCOME. The excess of proprietary fund operating revenues over
operating expenses.
OPERATING REVENUES, Proprietary fund revenues which are directly related to
the fund's primary service activities. They consist primarily of user I
charges for services,
OPERATING TRANSFERS. All intorfund 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 f
applies, The difference between an ordinance and a resolution in that the
later requires less legal formality and has a lower legal status.
Ordinarily, the statues or charter will specify or imply those legislative
actions which must be by ordinance and those which may be by resolution,
j Revenue raising measures, such as the imposition of taxes, special'
assessments and service charges, universally require ordinances,
i
OTHER FINANCING SOURCES. Governmental fund general long-term debt proceeds,
JJ operating transfers out, and material proceeus of fixed assert
dispositions, Such amounts are classified separately from revenues.
OVERLAPPING DEBT, The proportionate share of the debts of loca) governments
located wholly or in part within the liniivs of the reporting government
which must be borne by property within each government,
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 deportment.
i
s PETTY CASH, A sum of money set aside on an imprest basis for the purpose of
making change or paying small obligations for which the issuance of a
formal voucher and check would be too expensive and time-consuming. Petty
cash accounts ar,e somotimes referred to as petty cash "funds," However,
they are not "funds" in the sense of governmental accounting'u eight fund
types. Petty cash accounts should be reported as assets of the fund of
ownership,
30 CITY OF UFNTON
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Buaget Glossary/FY 1987.8b
Page nine
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PROGRAM DESCRIPTION, Describe the nature of service delivery provided at
this level of funding. It clearly explains how service delivery will be E
different from the prior budget year,
PROGRAM INDICATORS. Specific quantitative and qualitative measures of work j
+ j ^f performea as an objective of a division,
PROPERTY TAX, Property taxes are leviea on both real and personal property
according to the property's valuation and the tax rate,
! QUASI-EXTERNAL TRANSACTIONS, Interfund transactions that would be treated
as revenues, expenditures or expenses if they involved organizations
p, external to the government.
i REIMBURSEMENTS. (1) Repayments of amounts remitted on behalf of another
party. (2) Interfund transar; ,ns which constitute reimbursements of a ;
fund for expenditures or expenses initially made from it which are y
properly applicable to another fund--e,g „ an expenditure properly
,f chargeable to a Special Revenue Fund was initially made from the General
Fund, which is subsequently reimbursed. They are recordea as expenditures
or expenses (as appropriate,) in the reimbursing fund and as reductions of
i,.., the expenditure or expense in the fund that is reimbursed.
RESERVE, An account to use to inaicato that a portion of a fund's balance
isE~ legally restricted for a specific purpose and is, therefore, not
available for genera) propriation
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RESIDUAL EQUITY TRANSFERS, Non-recurring or non routine transfers of equity
between funds,
RETURN ON INVESTMENT Return on Investment involves the transfer of funds
from the Utility System Fund to the General Fund on the discretionary
1 basis which shall not be more than six (Gt) percent of the net
investment. 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,
RETURN ON INVESTMENT TRANSFER, An Interfund transfers to the General Fund
` l from the Utility System,
REVENUE BONDS. Bonds whose principal and interest are
payable exclusively
i from earnings of an Cnterprise Fund, In addition to a pledge of revenues,
such bonds sometimes (:ontain a mortgage on the Enterprise Fund's property,
REVENUE SHARING. These revenues derived from a reallocation of Federal
;a taxes to state and local governments,
- CITY OF DENTON 31
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ANNUAL BUDGET
budget Glossary/FY 1987.88
Page tun F
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) I;
Increases in proprietary fund type net total assets from other than
expense refunds, capital contributions, and residual equity transfers, Mri
Under NCGA Statement 1, operating transfers in are classified separately
from revenues,
oa .
SALES TAX, A general "sales tax" is levied on all persons and businesses
selling merchandise in the city limits on a retail basis, 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, r-i
SHARED REVENUES, Revenues levied by one government but shared on a pre-
determined basis, often in proportion to the amount collected at the local k„
level, with another government or class of governments, i
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 sewor).
SUBSIDIARY ACCOUNT. One of a group of related accounts which support in L
detail the debit and credit summaries recorded in a control account. An
example is the individual property taxpayers' accounts for the taxes
receivable control account in the general ledger, {
TAX RATE. The aurount of tax stated in terms of a unit of the tax base; for
oxample, $,60 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 -11 purposes and of i.,
all governments, state and local, having jurisdiction in a given area,
TAX ROLL, The official list showing the amount of tnxos levied against
each taxpayer or property. Frequently, the tax roll and the assessment
- r0'11 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
`I current or permanent benefits such as special assessments, Neither does
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92 CITY OF DFNTON
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ANNUAL. BUDOET
Budget ulossary/FY 1907-00
f page eleven
' the term include charges for services renoered only to those paying such
charges as, for example, sewer service charges,
TRMSFER Of CONSTRUCTION BONG FUNDS. These revenues are payments to the {
Oeneral Fund from the Bond Fund for General fund labor expenditures on
bond-financed financed projects, k )
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, I ~
UNENCUMBERED BALANCE. The amount of an appropriation that is neither II
expended nor encumbered. It is essentially the amount of money still
available for future purchases,
r VOUCHER. A written document which evidences the propriety of transactions
and usually indicates the accounts in which they are to be recorded,
VOUCHER SYSTEM, A system which calls for the preparation of vouchers for
transactions involving payments for the recording of such vouchers in a
own as a voucher register, in the order
t anal entry, known
in which book of payment oisnapproved,
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BUDGET SUMMARIES
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` CITY OF OE14TON
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ANNUAL. BUDGET
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COMBINED CITY FUNDS
7 YEAR TREND
` Mllllor~s ~ ~ II
140 _ _ _ _ i
120-
100-
80-
40
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82 83 84 85 80 87 88
REVENUES EXPENSES
36 - CITY OF DENTON
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- ANNUAL BUDGET
City of Denton
Sources and Uses of Funds
Revenues
'i $117,003,793
I
General Debt Srvc.
k
3'x sa General Fund j
i a , 19.37%
V u~
k r l}
Sanitation Fund
I„Workiny Capital
- r 2,9696
_ Electric Fund
Water/waatewater
yt5,n p{~r :MM. 1273%
p
NL_Rooreation Fund
Percentage of Total Revenue
I Expenditures
$117,364,747
" Fecreation Fund
H J A%
mix Water/wantewater
ry A, 13.00%
E, i°e b n t
Meotric Fund xk x'
57.95% r <~9 2 elfj
~Omneral Debt Srvc,
e r ~r i' m ,~F + E i 3.54%
c $ , _working capital
a 3.41 %
{ Nu9 o- FF ~ r
Q
FR. E 19~46al Fund
#rE
General Project Fup Sanitation Fund
Percentage o£ Total Expenditure
CITY OF DENTON 37
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ANNUAL BUDGET - -
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BUOGCT SUMMARIES
1987-88
1985-86 1986-87 1987-88
Actual Estimate Proposed
REVENUES
i
General Fund ; 19,745,114 $ 201816,376 $ 22,672,426 N
947,111 ~I
Sanitation Fund 2,778,974 2,761,374 2,
f l
Utility System Fund 71,515,927 77,761,278 83,181,587 4
h Working Capital Fund 3,443,486 3,584,400 3,393,600
Recreation Fund 3189285 461,200 653,770
i
General Project Fund 272,751 0 0
Revenue Sharing Fund 5870826 81362 0
General Debt Service Fund 3,561,189 __41106 56 4,154,300
TOTAL REVENUES $102,223,551 $109,487,645 $1170002,793
s
1985-86 1986-87 198748
Actual Estimate Proposed
EXPENDITURES
General Fund $ 19,5421724 $ 21,1070271 $ 22,6720425
Sanitation Fund 2,591,681 216680024 2,948,2?.3 j
Utility System Fund 71,927,492 76,657,374 82,733,919+!
y '1 Working Capital Fund 3,664,587 3,961,065 4,0080601 t
Recreation Fund 304,052 466,877 644,343
General Project Fund 206,964 60,000 100,000
Revenue Sharing Fund 5870825 8,362 0
General Debt Service Fund 3,0081127 3,783,905 4,15712.36
a TOTAL EXPENDITURES $1011833,45' $107,702,878 $11792641747
38 -
CITY OF DEN'!'ON
k
ANNUAL BUDGET
REVISED BUDGET SUMMARY
j AS OF SEPTEMBER 1987
f 1,
t
1986-87 1986-87 1981-88
Amended Revised Adopted
Budget Estimate Bud~let
REYENIIES
General Fund $ 21,582,673 $ 21,5820673 $ 22,672,425
Sanitation Fund 2,792,084 21761,374 2,947,111 i
i
! Utility System Fund 770626,732 77,761,278 83,181,687
Working Capital Fund 319140324 3,6841400 39393,600 I ;
t
Recreation Fund 4470000 461,200 653,770
General Project Fund 0 0 0
Revenue Sharing Fund 89362 9,362 0 w
General Debt Service Fund 4,106,655 4,106,665 4,154 300
TOTAL REVENUES $110,4761830 $1100264,952 $117 002 793
I~
1986-87 1986-87 1987-88
Amended Revised Adopted
Budget Estimate Budget
EXPENDITURES
General Fund
$ 21,052,328 $ 21,062,328 $ 22,672,425
f I Sanitation Fund 21668,024 2,668,024 2,948,223
.1 Utility System Fund 750657,374 76,657,374 82,733,919
Working Capital Fund 3,961,065 3,961,066 4,008,603
Recreation Fund 389,800 389,800 644,343
General Project Fund 0 500000 1000000
Revenue Sharing Fund 9,362 8,362 0
J General Debt Service Fund 4,106,666 40 105,655 40157,236
Li TOTAL EXPENDITURES $1070842,608 $107,892,609 $117,264,747
I CITY OF DENTON 39
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= ANNUAL BUDGET
BUDGET SUMMARIES F~
EXPENDITURES BY CLASSIFICATION
1987-88
Utility
Category General Sanitation System
Personal Services $14,8049637 $ 1,244,666 $ 71774,860
Supplies 8740224 215,447 824,978 fir{
i
Purchase Power 0 0 61,398,144
Maintenance 1,371,908 317,960 21843,617
n Services 3,167,483 616,185 41018,836
Insurance in Divisions 0 59,743 539,420
I..,
Sundry 98,264 50 369,800 i..
Cost of Sales 0 0 0 r
Fixed Assets 230,657 49,937 411959263
E Debt Service 0 0 5,463,425
Transfer to General Fund 0 2130233 21768,666
Adminietrative Transfer 0 230 000 2 221 135 i:..
Bad Debts 165,000 0 329,000
Miscellaneous 11966,762 0 0
Salary Adjustment 13,590 1,112 6,795
j
I TOTAL $22,672,425 fi 2,948,223 $62,733,919 c..,
40 CITY OF DENTON
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ANNUAL BUDGET
Word ng Misc. Op, General Debt
Capital Recreation Funds Service Total
629,050 $3380136 $ 0 $ 0 $ 24,691,138
31,402 1229314 0 0 2,068,365
0 0 0 0 61,398,144 I "~I
i
81,437 2,236
~ 0 0 4,817,147
237,106 154,272 0 0 89183,881
13,957 0 0 0 613,120
_
1 150000 10,000 0 120000 505,114
30081,000 0 0 0 3,0810000
19,660 15,000 0
0 4,510,497
0 0 0 4,]45,236 9,5981661
0 0 100,000 0 3,0710899
1
Y tj 0 2,387 0
0 2,453,622
0 0 0 0 484,000
1 0 0 0 0 1,9669762
0 0 0 0 21,497
j'
54,008,601 $644,343 $lU_ 0,000 $4,157,236
$117,264,%47
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ANNUAL BUDGET
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CITY OF DENTON
PROJECTED FUND BALANCES
1987-88
Undesignated Estimated Estimated
Fund Balance Revenues Expenditures
10-1-86 1986-87 1986-87 I(~
V I $
General Fund $ 1,616,934 $ 20,816,376 21,107,271
Sanitation Fund (694,001) 2,761,374 21668,024 I
Utility System Fund 429312,028 77,761,278 7506670374
1
Working Capital Fund 99,620 3,684,400 319611065
Recreation Fund 189,977 451,200 4661,877
f
General Project Fund 203,630 0 500000
Revenue Sharing Fund 0 80362 80362
General Debt Service Fund 1,247,326 4,105,656 3,783,906
TOTAL $ 441874,514 $1091481,646 $107,702,878 i
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42 - CITY OF DENTON -
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ANNUAL BUDGET
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Proposed proposed Projected
Projected Revenues Expenditures Fund Balance
Fund Balance 1987-88 9-30-88 1
9-30-87 1987.88
$ 11224,039 $ 22,672,425 $ 221672,426 $ 1,224,039 i
2,947,111 2,948,223 (601,763) ,
(600,6511
839181,687 82,733,919 44,863,600
44,415,932
3,393,600 4,0081601 (892,046)
{ (2770046) I
653,770 644,343 1830727 j
174,300
100,000 63,630
153,630 0 .
0 0
0 0
11666
41154,300 4,157'236 . ...j140
1,569,076
397,327
I; $49,659,281 $117,002,793. $111 164,747 $46.L
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43
CITY OF DENTON
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ANNUAL BUDGET
CITY OF DENTON
GENERAL FUND REVENUES SUMMARY
'sr 1987-88 BUDGET
1985-86 1986-87 1987-88 1
Actual Estimated Estimated
AD VALOREM TAXES
Current $5,3820932 $6,506,119 $7,725,222
Delinquent 322,115 94,660 110,000
PonaTU7ALnd Interest s229 605 252 850 $ $~55~ 000
OTHER TAXES
Sales $4,746,727 $40429,233 $4,695,000
Franchise - Lone Star Gas 198,116 1649306 165,000 !
Franchise - General Telephone 96,433 990059 100,000
Franchise - Cable T.Y. 84,411 03,435 144,000
Franchise - Bank 88,629 67,800 65,000
Mixed Beverage 50,479 70,600 72,000
a - Bingo Tax 91203 11,600 12,000
Hotel Occupancy Tax 311 682 342,686 343 000
TOTAL $5,581,69_6 $ 1,b $ 4ldb;b
FEES FROM REVENUE-
PRODUCING FACILITIES
Swimming Pool Receipts $ 34,227 $ 35,000 $ 35,000
Cemetery Fees 7,973 8,000 8,000
Community Building Rent 19,646 20,000 20,000
Airport 430212 56,240 72,244
Recreation Program Fees 210001 20,000 20,000
Athletic Program Fees 10,653 10,000 100000
Ambulance Fees 136,281 139,237 282,890
Williams Square Fees 10,080 11,000 11,000
FireTOTALections $ 44 j $ 1 m b11,469
FINES AND FEES
Corporation Court Fees $ 571,545 $ 664,000 $ 806,000
Animal Pound Fees 33,883 67,060 60,449
Auto Pound Foes 419008 45,000 45,000
Police Escort, Guard Fees 12 768 4 762 6,000
TOTAL $"-T80,~T'f 4 g
LICENSES AND PERMITS
Zoning Permits and Petitions $ 1160855 $ 74,330 $ 1'19,000
Tax Certificates 60799 51500 5,500
Wine/Beer Permits and Licenses 7,367 50700 11,000
Vital Statistics 18,001 18,500 160500
I Building Permits 129,876 87,702 107,300
Miscellaneous Permits 20,528 36,350 37,000
Excavation Permits 55,032 26,500 32,000
Loading Zones 11575 1,600 11600
Electric Plumbing Licenses 23,206 121.4.0.0. 12
TOTAL $ 379,239 $ 268 $ 4,8800
44 CITY OF DENTON r
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ANNUAL BUDGET
i
CITY OF DENTON
GENERAL FUND REVENUES SUM14ARY
1987-88 BUDGET
E
it
1985-86 1986-87 1987-88
Actual Estimated Estimated
MISCELLANEOUS REVENUES
j Parking Meter Receipts $ 7,981 $ 12,000 $ 120000
Electric Inspections 61,687 26,670 35,100
Plumbing Inspections 68,762 27,766 35,100 {
Rents and Concessions 192 0 0
Interest Income 218,051 235,000 300,000
Miscellaneous Income 91,678 22,842 28,650
Sale of General Fired Assets 1,581 100,000 59,119
Street Cuts 347,270 355,000 360,000
County Contract - Civil Defense 11,161 210351 200070
Federal Contract - Civil Defense 27,945 220185 210485
County Contract - Ambulance 207,841 240,665 2340000
Small Cities Contract - Ambulance 360418 37,625 390675
County Contract - Library _ 88,309 1050000 --LOO ,000
TOTAL $ 1,1680876 $ 10206,104 $ 1,245,199
TRANSFERS FROM OTHER FUNDS
Electric System Fund
Administrative Services $ 1$14,426 $ 1,447,206 $ 11228,291
Return on Net Investment 10689,280 1,766,970 1,890,211
Water and Wastewater System Fund
Administrative Services 7930298 11003,288 9920844
Return on Net Investment 719,427 7690960 8680455
Sanitation Operations Fund
Administrative services 2460000 230,000 230,000
Transfer of Construction Bond Funds 342,704 380,000 377,925
Revenue Sharing Fund 587,825 81362 0
Sanitation - D/S 0 212,468 213,233
Other Fund Transfers _ 0 186,000 _,1671387
TOTAL S 5,691,960 $ 6,003,264 $ 5,968,346
TOTAL GENERAL FUND REVOJES $19,745,114 $20,8151376 $22,672,425
i k
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CITY OF DEN70N 45
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ANNUAL [BUDGET
GENERAL FUND EXPENDITURES SUMMARY
1987-88 BUDGET i
i
3
1985-86 1986-87 1987-88
Actual Estimated Proposed {
GENERAL GOVERNMENT $ 494,156 $ 5180819 $ 445,950
MUNICIPAL SERVICES
AND ECONOMIC DEVELOPMENT $ 0 $ 0 $ 159,854 l
i
BUILDING OPERATIONS $ 579,361 $ 666,202 $ 716,320
OPERATIONS ANALYSIS
AND ENERGY MANAGEMENT $ 84,709 $ 73,701 $ 83,585
CITY ATTORNEY
$ 247,436 $ 3129951 $ 3249156 i"
MUNICIPAL COURT - JUDGE $ 0 $ 53,945 $ 689019 I'll
]N i
PERSONNEL $ 293,361 $ 322,772 $ 348,302
EMERGENCY MANAGEMENT $ 80,817 $ 65,607 $ 75,542
DATA PROCESSING
Data Processing $ 608,520 $ 781,061 730,362
Word Processing 173 047 175,305 179,427
Total Data ['recessing $"7AT;36T 6;3&6 $x,-779
AIRPORT $ 86,753 $ 91,147 $ 79,441
FINANCE
f Administration $ 167,263 $ 202,459 $ 254,191
I Purchasing 173,994 198,735 202,855
I~ 1 Customer Service 633,505 749,035 799 238
111 Cashiering 136,857 147,735 147,489 I
Accounting 271,492 294,483 322,965
Tax 1170767 1210925 1330666
Municipal
Total finance Clerk $ 91 387,749
PUBLIC WORKS
Administration $ 137,944 $ 222,869 $ 224,311
Engineering 7170428 787,632 828,848
Inspection 396,983 334,915 3473118
1 transportation Engineering 2720543 301,870 316,746
` Street Patching 710,884 772,547 78912-19
Street Sweeping/Drainage 306,643 334,170 338,375
Street Construction 742,852 623,414 6310848
I Street Lighting 317 686 332 215 370 467
Total Public Works $;~02;~7i $764;732' $b;?f3'
I
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46 -
CITY OF f]ENTON
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1 ~ ANNUAL BUDGET
1 1985-86 1986-87 1987-88
1 Actual Estimated Proj~osod {
l POLICE i
Administration $ 187,413 $ 187,277 $ 201,515
Criminal Investigation 563,430 666,107 749,256
Administrative 360,200 473,345 487,285
Patrol oivision 2 410,664 2 613,519 2 984 309
fto
Total Police ~ ,gii $u,L
ANIMAL CONTROL $ 1740839 $ 223,355 $ 2465201
FIRE
Administration 213,688 $ 224,418 $ 241,458
Operations 3,260,191 313670989 31508,880
Prevention 140 920 144 540 142,773
e Total Fire $T,ro CTIM ;TTT
' 'J
PARKS AND RECREATION 2029409 $ 216,497 $ 214,454
Administration $
Recreation 766,795 745,489 741,245
i
Parks Maintenance 724,943 790 138 811 0467
F9 $T,'~67 s I bb
Total Parks and Recreation $776-9- ,4"7 > i
I
LIBRARY
Administration $ 181,305 $ 1799093 $ 195,630
Support Services 182,133 191,925 2320518
Adult Services 2530924 250,743 232,334
Children's services 101 566 _ 114,357 123 076
Total Library $JT~; $ 7 G;T1S $783:55'7
l
PLANNING AND OEVFLOpMENT $ 362,852 $ 398,762 $ 393,355' ,
CONTRIBUTIONS TO OTHER AGENCIES $ 131,807 $ 145,507 $ 148,507
( MISCELLANEOUS/FINANCE $ 800,925 $ 840,823 $ 9770020
j ' MISCELLANEOUS/ACCOUNTING $ 704,850 743,4260 993,590
SALARY ADJUSTMENT $ 0
E TOTAL GENERAL FUND
EXPENDITURES $19,542,%24 $21,107 ',171- $22,672,425
1985-86 1986-87 198788
PERSONNEL (IN WORKER YEARS) Actual Estimated EMU sed
+
{ Service/Maintenance 48.0 48.0 49.0
Office/Clerical 98,5 100.5 99.5
Technical/Paraprofessional 46.5 48.5 48.0
Professional 48.5 52,5 55.3
Managemont/Supervision 36,5 38.0 39.D
Temporary/Seasonal 24.5 23,7 23,2
I
Sworn Public Safety 175,0 179.0 182.0
TOTAL PERSONNEL 477.5 490.2 496.0
CITY OF DENTON 4
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ANNUAL BUDGET
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GENERAL FUND j
EXPENDITURES BY CLASSIFICATION
1987-88
1985-86 1986-87 1987-88
Actual Estimated proposod
Personal Services $1294369738 $13,682,122 $14,804,537
supplies 795,966 835,171 874,224 j
r' I
Maintenance 1,281,900 11243,244 1$71,908 `
20874,901 3,1601928 3,157,483
Services
Insurance in Divisions 15,126 0 0 S
Sundry 80,u54 95,801 98,264
` f
Land 0 0 0
`
Fixed Assets 421,457 460,249 230,657
11637,582 10729,756 2,121,762
Miscellaneous
salary Adjustment 0 0 13,590 l
TOTAL $19,5.42,724. $21107,271 $22x672,426
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CITY OF DENTON
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ANNUAL E3UDQET
I E CITY OF DENTON
1987-88 OPERATING BUDGET
POSITION SUMMARY
~ i
986866 Porsonnol (In Worker Ye1987- 8 '
7 Actual ::st1986-
imated Proposed I GENERAL GOVERNMENT 8,1 8.1 6,6
MUNICIPAL SERVICES 0.0 0.0 3.0
BUILDING OPERATIONS 3.0 3.0 4.0
OPERATIONS ANALYSIS 310 2.0 2.0
LEGAL 6.0 6.0 610 i
PERSONNEL .8 .2 2
EMERGENCY MANAGEMENT 1.0 1.0 1.0 '
1`f DATA PROCESSING 15.5 16.5 16.0
1 AIRPORT 2.4 2.4 210
FINANCE ADMINISTRATION 4.0 6.0 6.0 E
ACCOUNTING 10.0 1010 1010
PURCHASING 510 5.0 5.0
UTILITY AND TAX BILLING/COLLECTIONS 36.3 36.3 36.3
PUBLIC WORKS ADMINISTRATION 5.5 6.5 6.5 ,
ENGINEERING 24,0 24.0 24.0
<i INSPECTIONS 11.5 9,5 916
TRANSPORTATION CNGINEERING 6.0 7.0 7.0
s
STREETS 27.0 27.0 27.0
POLICE 103.4 107.4 111.4
ANIMAL CONTROL 7.0 810 810
FIRE 97.5 97.5 98.0
PARKS AND RECREATION 56.2 6315 54,3
LIBRARY 27.8 27,8 27.8
PLANNING AICD DEVELOPMENT 11.0 15.5 14.6
I MUNICIPAL COURT JUDGE 0.5 1.0 110
TOTAL GENERAL FUND 477,5 490.2 496.0
RECREATION FUND (WITH P&R ON CHART) 9.5 18.0 18.0
ELECTRIC FUND 125.8 134.7 135.7
WATER & WASTEWATER 9518 104,0 107,0
SANITATION 43.0 48.0 48,0
WORKING CAPITAL 1910 19.0 1910
i CITY TOTAL 770,6 813,9 823.7
E
{ RATIO OF EMPLOYEES PEI1 11000 POPULATION;
POPULATION 60,000 63,100 63,586
GENERAL FUND EMPLOYEES 810 7,8 7.8
PUBLIC ENTERPRISE EMPLOYEES 4.9 5,1 5,2
! TOTAL EMPLOYEES 12,8 12,9 13.0
NOTE: This Position Summary may be used as a population guide to the
Organizational Charts which appear directly in front of the Table of Contents.
49
CITY OF DENTON
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ANNUAL BUDGET
UTILITY SYSTEM FUND
REVENUE AND EXPENDITURE SUMMARY
1987-88 j
1985-06 1986-87 1987-88 I
REVENUES Actual Estimate Estimate
Electric Operating $61,763,079 $65,042,380 $68,004,000
Miscellaneous 193,258 268,142 2760000
Water and Wastewater Operations 90547,382 120454,756 14,902068
b,uDO 0
Miscellaneous r 12,208 0
TOTAL REVENUES $71,5161927 $77,7610278 $83,181,687
1
1985-86 1986-87 1987-8B 1
Actual Estimate Estimate
EXPENDITURES
,
Electric Operations $54,0801149 $551944,262 $60,994 005
Water and Wastewater Operations 60633,098 813360008 10,970,893
Debt Servico Requirements 5,915,273 5,774,940 6,463,425
Return on Investment Transfer 2,408,707 2,636,930 2,768,666
Administrative Services Transfer 2,107,724 2,460,494 21221,136
Transfer to General Projects Fund 100,000 0
Bad Debt Expense 682,641 615,740 329,000
Salary Adjustment 0 0 6,796
TOTAL EXPENDITURES $71,927,492 $75,6670374 $82,7330919
BALANCE OF REVENUES $ (411,665) $ 21103,904 $ 447,668 j
1985-86 1986-87 1987-88
PERSONNEL Actual, Estimated Pro osed
Service/Maintenance 69,E 66,0 66,0
Office/Clerical 1116 14,6 16.6
Technical/Paraprofessional 107.0 119.6 121.6
14.U 14.0
11.0
I fes stonal
Pro
Management/Supervision 32.0 33,0 34.0
Temporary/Seasonal _.6 1,6 - t.6
TOTAL PERSONNEL 221.6 238.7 242,7
50 CITY OF DENTON
,
j
ANNUAL BUDGET
II
UTILITY SYSTEM FUND I
EXPENDITURES BY CLASSIFICATION
1987-88
1985-86 1986-87 1987-88
Actual Estimate Proposed
Personal Services 'G 5,848,608 $ 6,755,280 $ 70774,850
Supplies 664,049 741,026 824,978
Purchased Power - Fuel 47,7410307 47,496,210 50,220,100
Production Power 9929683 1,118,827 1,178,044
Maintenance 2,031,176 2,480,766 2,843,617
Services 1,561,416 1,939,287 41018,836
1 i s
Insurance 219,430 309,616 539,420
{ Sundry 41,544 960 3699800
Fixed Assets 11733,034 I4,1960253
Debt Service Transfer 6,916,273 51rr16940 6,463,425
Transfer General Projects Fund 100,000 0 0
Return on Investment Transfer 21408,707 2,636,930 2,758,666
Administrative Transfer 21107,724 2,4500494 21221,136
Bad Debts 682,541 616,740 329,000
Salary Adjustment 0 0 - 6,796
TOTAL $71,927,492 976,657,374 X82,733,919
p
- CITY OF DENTGN
ANNUAL BUMET
f
SANITATION OPERATING FUND
REVENUE & EXPENDITURE SUMMARY 04
i 987-88
I
1
REVENUES 1985-86 1986-87 1987-88
Actual Estimate Estimate
Garbage Fees - Residential $1,368,140 $1,462,776 $1,632,864
Garbage Fees - Commercial 776,165 19000,388 1,0801037
Special Pickup Service 20,206 41000 4,00
Garbage Disposal 439,778 2479758 280 !
Sale of Refuse Bags 60,468 46,462 60 000
Other 114,227 0 0
TOTAL REVENUES $2,778,974 $2,761,374 $2,947,111
EXPENDITURES 1986-86 1986-87 1987-Bi1
Actual Estimate Estimate
Sanitation Collection -
Residential $ 964,763
Sanitation Collection - $1,031,780 $1,100,847
Commercial 8310458 763,169 812,045 l
Sanitation Disposal 333,758 430,607 690,986
Administrative Reimbursement 246,000 230,000 230,000
Debt Service 216,702 212,468 213,?.33 E
Salary Adjustment 0 0 1,112
TOTAL EXPENDITURES $2,591,681 $2,668,024 $2,948,2 23
BALANCE OF REVENUES $ 187,293 $ 93,350 (1,112)
1985-86 1986.87 1987-88 L
1 PERSONNEL (IN WORKER YEARS) Actual Authorized proposed
Service/Maintenance 34,0 39.0 39.0 Office/Clerical 210 2,0 2.0
Technical/Paraprofessional 1.0 0,0 0 0 {
Professional 0.0 1.0 1 0
Management/Supervision 5,0 5.0 6,0
Temporary/Seasonal 1,0 110
1,0 TOTAL PERSONNEL
43,0 48.0 4840
52 CITY OF DENTON
1
I
^1 u_
ANNUAL BUbQBT
j
I
SANITATIO14 FUND
EXPENDITURES yBY/C8L8SSIFICATION
Yj 1985-86 1986-87 1987-88
Actual Estimate Proposed
Personal Services $ 966,696 $1,125,875 $11244,666
Supplies 175,236 183,182 216,447
304,507 263,200 3170960
Maintenance
fI Services 478,750 569,301 616,185
1 Insurance 31,400 310400 59,743
Sundry 78,352 50 60
Fixed Assets 106,138 52,548 49,937
Administrative Transfers 245,000 230,000 230,000
Debt Service 216,702 212,468 2130233
Salary Adjustment 0 0 - 1,112
TOTAL $2,691,681 $2,668,024 $2948,223
f I
i
I i
53
CITY OF bENTON
h
1
_ ANNUAL BUDGET
I
1 WORKING CAPITAL FUND
REVENUE AND EXPENDITURE SUMMARY
1987-88
1986.86 1986-87 1987-88
REVENUES Actual Estimate Estimate
Charges to Other Departments $3,4430486 $3,584,400 $30393,600
I ~
1 r'' ~ t
~1 I
1
I
1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate r
Vehicle Maintenance
Machine Shop $11265,891 $1 ,356,983 $1,412,284
123,876 166,071 170,107
Warehouse 2,284,820 2,439,011 2 426 210 I
TOTAL EXPENDITURES $39664,587 $3,961,065 4,0081601
BALANCE OF REVENUES $ (2210)01} $ (376,666) $ (615,001}
I ~ 1
I
n~ 1..
~.I
r 1985-86 1986-07 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Pr. oposed
Service/Maintenance 2,0 2"0 P 0
Office/Clerical 6,0 610 6,0 I,
Technical/Paraprofessional 9,0 910 9,0
Professional 0.0 010 010
i Managemint/Supervision 2.0 210 2.0 1
i TOTAL PERSONNEL "i `
;I 19.0 19,0 1910
I f
I
54 CITY OF DENTON r -
L
iJJ
s
i
_ ANNUAL BUDGET I
1
f
WORKING CAPITAL FUND
EXPENDITURES BY CLASSIFICATION
1987-88
1986-86 1986-87 1987-88
Actual Estimate ?Z.2 posed
{
`i Personal Services $ 439,246 $ 471,764 $ 529,050
Supplies 14,777 27,810 31,402
r 1 Maintenance 300631 71,102 81,437
Services 138,164 172,462 237,105
" insurance 7,864 7,864 13,957
Sundry 12,660 150000 16,000
711
Flied Assets 480189 94,264 190660
Cost of Sales 2,973,066 L 00,809 32081,000
TOTAL $3.,664 587 961,065 $4 008,601.
I -
i
I ,
I
k
1
- CITY OF DENTON 55
I' .
i
f
I
I
ANNUAL BUDGET
I
TOTAL CITY ASSETS
10 YEAR HISTORY
MIIIIon,~
j 140 -
120-
100 -
80--
-
40
0
k
77 l8 7y H(~ 81 82 qc3 B4 8,15 86
M YE.ARU( FIXED A8,(:T
i
56 CITY OF DENTON
1
4
I
~i
I
i
V
I'
f
Y
~ t~
i
I
itr
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a 1
1
~A
1
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i
3
~rvrCF
1
1
~
Y 1
i . i. _ _ _
ANNUAL BUDGET _
~I
i
I
j
i
I
GENERAL FUND SUMMARIES
i
II
9 CITY ON DIrNTON 57
L
E
r
ANNUAL BUDGET
C
CITY OF DENTON E
GENERAL FUND REVENUES SUMMARY
1987-88 BUDGET
1985-86 1986-87 1987-88
Actual Estimated Estimated
AD VAI.'~REM TAXES
Current $5,382,932 $6,6861119 $71726,222 I~
Delinquent 322,116 94,660 110,000
Penally and Interest 229 606 262 850 266 000 'l
TOTAL $T1 334662
OTHER TAXES
Sales $4,746$727
$4,429,233 .$4,696,000
Franchise - Lone Star Gas 198,116 164,306 166,000
Franchise - General Telephone 96,433 99,069 100,000 jj
Franchise - Cable T.V. 84,411 83,436 1440000
Franchise - Bank 88,629 67,800 66,000
Mixed Beverage 600479 70,600 72,000
Bingo Tax 9,203 11,600 120000
Hotel Occupancy Tax 311.682 '342'585 343,000 TOTAL $ $ O0
FEES FROM REVENUE-
PRODUCING FACILITIES
Swimming Pool Receipts $ 34,227 $ 351000 $ 36,000 ;
Cemetery Fees 7,973 8,000 81000
E Community Building Rent 191646 20,000 20,000
Airport 439212 56,240 72 244
Recreation Program Fees 21,001 200000 20,000 ;
Athletic Program Fees 10,663 10,000 10,000
I Ambulance Fees 136,281 139,237 2820890
Williams Square Fees 10,080 11,000 '11,000 ~.i
Fire Inspections 44 440 ~56..100U 152 276
TOTAL 8' 327a,~T3 $ sb4, ~ It; -6 T",
W
FINES AND FEES + F
Corporation Court Fees $ 671,645 $ 664,000 $ 805,000 f
Animal Pound Fees 33,883 67,060 600449
Auto Pound Fees 41,008 45,000 45,000
Police Escort, Guard Fees 12 758 4t762
6 000 I
TOTAL 00"194 $-T$(u~ $ ~
LICENSES AND PERMITS
f
Zoning Permits and Petitions $ 116,866 $ 74,330 $ 119,000
Tax Certificates 6,799 51600 50600
Wine/Beer Permits and Licenses 7s367 5o700 110000
Vital Statistics 18,001 18,600 180500
Building Permits 129,876 87,702 107,300
Miscellaneous Permits 20$28 36,350 37,000
Excavation Permits 650032 26,500 32,000
Loading Zones 1,676 1,600 11600
Electric Plumbing Licenses 23,206 12 400 12,900
TOTAL $ 3793239 $_72 t8_',62 $ 344,800
58 CITY OF DENTON
1
i
J
C,
i
~I
f
ANNUAL 9UDOET
CITY OF DENTON
GENERAL FUND REVENUES SUMMARY
1987-88 BUDGET M
I
~ - i
1986-86 1986-87 1987-88
Actual Estimated Estimated
MISCELLANEOUS REVENUES
Parking Motor Receipts $ 71981 $ 12,000 $ 12,000
Electric Inspections 61,687 26,670 36000 e
Plumbing Inspections 68,762 21,766 369100
Rents and concessions 192 0 0
Interest Income 218,061 235,000 300,000
,650
Miscellaneous Income 91,678 228425928,119
Sale of General Fixed Ascots 10581 100:000
Street Cuts 347,270 355,000 3600000
County Contract - Civil Defense 110161 21$51 20,070
Federal Contract - Civil Defense 27,945 22,185 210485
County Contract - Ambulance 2079841 240,666 2342000
I Small Cities Contract - Ambulance 36,418 379625 39,676
County Contract - Library 88,309 106,000 1001^00
TOTAL $ 1,1680876 E 1,206,104 $ 1,2461199
TRANSFERS FROM OTHER FUNDS
Electric System Fund
Administrative Services $ 1,314,426 $ 1,447,206 $ 1,228,291
Return on Net Investment 1,689,280 1,766,970 1,890,211
wJ Water and Wastewater System Fund
J Administrative Services 793,198 1,003,288 992,844
Return on Net Investment 719,427 769,960 868,456
Sanitation Operations Fund
Administrative Services 245,000 230,000 230,000
Transfer of Construction fond Funds 342,704 380,000 377,926
Revenue Sharing Fund 587,826 81362 0
Sanitation - D/S 0 212,468 213,233
Other Fund Transfers 0 185,000 167,387
TOTAL S 69691,960 $ 6,003,254 $ 5,968,346
TOTAL GENERAL FUND REVENUES $19,745,114 $20,816,376 522,672,425 j
L~
CITY OF DENTON 59
i
k
ANNUAL. BUDGET
GENERAL FUND EXPENDITURES SUMMARY
1987-88 BUUGET
1986-86 1986-87 1987-88
Actual Estimated Proposed
i
GENERAL GOVERNMENT $ 494,166 $ 518,819 $ 445,950
MUNICIPAL SERVICES
AND ECONOMIC DEVELOPMENT $ 0 $ 0 $ 169,864
BUILDING OPERATIONS $ 679,361 $ 6659202 $ 716,320 r.1
OPERATIONS ANALYSIS ' C 1
AND ENERGY MANAGEMENT $ 84,709 $ 73,701 E 830586
CITY ATTORNEY $ 247,436 $ 312,951 $ 324,166
I
MUNICIPAL COURT • JUDGE $ 0 $ 53,946 $ 68,019
PERSONNEL $ 293,361 $ 322,772 $ 348,302 C
EMERGENCY MANAGEMENT $ 80,017 $ 66,607 $ 76,542 IJ
i
DATA PROCESSING r
Data Processing $ 608,520 $ 781,061 $ 730,352
Word Processing 173 047 176,3Q5 179 427
j Total Data Processing $`7Si;-6'67 $~,Jbb $ 1,77
AIRPORT $ 86,763 $ 91,147 $ 79,441
FINANCE '
Administration $ 157,263 $ 2029469 $ 264,191
Purchasing 173,994 198,735 202,855
Customer ervice 633,506 749,036 799,238
Cashiering 136,857 147,736 147,489 €1
Accounting 2719492 294,483 322,966
Tax 1170767 121,926 133,666
Municipal Court - Clerk 96 871 105 447 113 130
Total F I Hance $ 49 $ 90 U
PUBLIC WORKS rf`
Administration $ 1370944 $ 222,869 $ 224,311 A.i
{ Engineering 717,428 787,632 828,848
f Inspection 396,983 334,916 347,1'18 1
Transportation Engineering 272,643 301,8'70 316,746
Street Patching 710,884 772,547 789,219
" Street Sweeping/Drainage 306,643 334,170 338,376
Street Construction 742,852 623,414 631,848
Street
Total Public Works $ ,31 69622' $ ,33 $.3,.370~46z
60 CITY OF DENTON -
i
i
ANNUAL BUOQET
I
1986.86 1986-87 1987-88
Actual Estimated Pro osed
POLICE
Administration $ 1870413 $ 187,277 $ 201,615
Criminal Investigation 6630430 666,107 749,266 j
3600200 473,345 487,285
Administrative
1 Patrol Division 2 410 664 2 613 619 2 984 309
Total Police $+248 $436b
ANIMAL CONTROL S 174,839 $ 223,355 $ 2469201
F I LE
Administration $ 213,688 $ 2240418 $ 241,468
Operations 31260,191 3,367,989 3,6081880
~i Prevention 140 920 144t640 142o773
Total Fire $"3;6iFd;"l9~ S`3;T36;~47 S`3;i193$111
PARKS AND RECREATION
Administration $ 202,409 S 216,497 $ 214,464
Recreation 766,796 746,489 741,245
Parks Maintenance 724 943 790J38 811 467
Total Parks and Recreation $7693;147 S+t`17-5~ $7T
LIBRARY
Administration $ 181,306 $ 179,093 $ 1960630
Support Services 182,133 191,926 232$18
Adult Services 263,924 260,743 232,334
Children's Services 101 566 $ 114 1 $ 123,076
r?~ Total Library
PLANNING AND DEVELOPMENT $ 362,862 $ 398,762 $ 393,369
CONTRIBUTIONS TO OTHER AGENCIES $ 131,807 146,507 148,507
1 MISCELLANEOUS/FINANCE $ 800,925 840,823 977,020
MISCELLANEOUS/ACCOUNTING 704,860 $ 743,426 Sr 9960236
SALARY ADJUSTMENT 0 $ 0 S 130690
TOTAL GENERAL FUND
EXPENDITURES 519,642,724 $21,107,271 522,872,426
d 1985-86 1986.87 1987»88
PERSONNEL {IN WORKER YEARS} Actual Estimated Proposed
Service/Maintenance 48,0 48.0 49,0
Office/Clerical 9815 100,6 99,5
Technical/Paraprofessional 46.5 48.5 48.0
Professional 48.6 52.6 56.3
Management/Supervision 36.5 38.0 39.0
J Temporary/Seasonal 24.6 23.7 23.2
r ? Sworn Public Safety 176.0 179,0 18210
TOTAL PERSONNEL 477.6 490.2 496.0
r3 I
CITY OF DENTON 61
e:,
I
I
ANNUAL BUDGET
3 Genes~al Fund 41
Sources and Uses of Funds ~y
i
Revenues
„22,672,425
F,
Ad Valorem Taxes k
Fines and40476
Miecella dig
Ik
i
Other 3197 ,
0,6 ^
icanoe and permits
A L B
246 f_. ~
i'. II
r a a +,~3 I„
Sales Taxe
26,3116 Other Funds
Facilities B,
29%6
Percentage of Total RAVemle
expenditures !
$22,672,4213
i
i
personal Services
i ~o~,~ ~Y,r y-~Ex
6129%
.y, s~ 7 ~'ly e R ry e
3
C 9n ¢RR ~ n & 4a~ b ~ f
E yz~ v 1::
id au lies
ROM
Non-Department
rY P 9.36%
Other 06M
MaintA Q05% S r ices
- 13,92%
Percentage of Total Expenditure
62 CITY OF DENTON
I
I
I
1
I
k
f
ANNUAL BUDGET
rl
1 I
I GENERAL FUND
-1 EXPENDITURES 8Y CLASSIFICATION
i987~88
1986.86 1986»87 1987-88
Actual Estimated Proposed
J
Personal Services $12,435,738 $13,682,122 $14,804,637
Supplies 796,966 6351171 874,224 ~
11 Maintenance 1,2810900 1,243,244 1,371,908
1
Services 2,8749901 3,160,928 3,167,483 ; Insurance in Divisions 15,126 0 0
Sundry 80,064 96,801 98,264
iJ Land 0 0 0
Fixed Assets 4214467 4601?.49 230,667
Miscellaneous 11637,682 1,724,756 21121,762
Salary Adjustment 0 0 13 590
TOTAL 519,542,724 $?1,107,271 $22,672,426
IV
63
CITY OF BENTCN
J
ANNUAL BUDUET -
City of Denton
f r~
alts
Counoll
6leoled '
i
'°I I
LEGAL ADMINISTRATION JUDGE
UTILITIES PUBLIC MUNICIPAL [rINANaE PLANNING i.;
WORKS SERVICES
I~
64_-= CITY OF DENTON
i
i
}
I
A?INUAI. BUDGET
k
~I I
Administrative Services
, i r ADMINISTRATION _ Jl,lI3(.,I
CI T Y MAN.4(0R ~
i MUNICIPAL PUBLIC)
SERVICES WORIC»
1 AND
AIRPORT
i __-OPERATIONS
DATA E MER01 •:NCY
PROCESSING MANAG MENF
.1 OPERATIONS
ANALYSIS
PERSONNEL`
i
I~
l j 6$
{ CITY OF MNTON
I
1
i
ANNUAL BUDGET - j
GENERAL GOVERNMENT/ADMINISTRATION/0001 r•-
PROGRAM DESCRIPTION
General Government provides general administration for operation of the City,
and liaison to the policy making and administrative branches of the City.
This office continues the coordination of capital improvement projoc+s--a
program begun in 1986.87 to more effectively achieve the City's goals.
General Government provides an office for the filing and retention of official ;.i
records of the City and keep the official minutes of the City Council
The department will continue to provide traditional services; however, a
reorganization has resulted in the shift of economic development and municipal
services efforts to a newly created and separate office. Coordination of the
development
process and administration of the five
year
Capital Improvement
Program are two mayor activities that now fall under the direct auspices of
the City Manager and this department after having boon administrated by the
Planning and Development Department in the past,
1
j SERVICE LEVEL COMMENTARY
The major expenditures (other than personal services) of this department are
q special services and support items to the City Council, In addition to the
routine expenses, this department is responsible for the expenditures incurred
with City Council meetings and elections, City business related council
travel, ordinance supplements, and Council Commission banquet,
96-8 196-7 197-8
PROGRAM INDICATORS lA
ctual Estimate Estimate
Council Meetings 46 46 45
Council Minutes 40 40 46
t
Permits Issued 450 300 10*
j Elections 3 4 3
111 y
I * Responsibility for solicitor permits is being transferred to the Police
Department.
66 CITY OF DENTON
i
EEi
I.
ANNUAL BUDGET
TI GENERAL GOVERNMENT ADMINISTRATION
1986-86 1986••87 198788 i
- RESOURCES Actual Estimate Estimate
Administrative Transfer
Electric $ 48,239 $ 61,293 $ 43,534
Water A Wastewater 400638 47,381 46,888
Sanitation 21,830 2G,470 280667
j~ General Resources 383,649 399,676 326,871
j
TOTAL RESOURCES $4949166 $618,819 $446 95O
.,II 1I
l 1985.86 1986-81 1987-88
EXPENDITURES. Actual Estimate Estimate
1 Personal Services $3110279 $341,162 $308,712
Supplies 260292 27,028 19,423
Maintenance 720 11980 20023
Services 136,363 116,797 960370
Insurance 70 0 0
Sundry 160866 190310 19,417
Fixed Assets 41676 12,662 0
f TOTAL EXPENDITURES $494,166 $6'181819 $446,950
i
1985.86 198687 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Office/clerical 3.5 2.5 2,6
Professional 1,0 2,0 2,0
Management/Supervision 3,0 3,0 2.0
P Temporary/Seasonal _6 .66 .0
TOTAL PERSONNEL 8.1 8.1 6.5*
* Positions removed to create Municipal Services.
CITY OF DENTON - 67
ii
C
a
E
•c
ANNUAL BUDGET -
j
GENERAL. GOVERNMENT/MUNICIPAL SERVICES AND ECONOMIC DEVELOPMENT ; f
4
F' I
PROGRAM DESCRIPTION
This department functions as the City's Economic Development Office. The
major function of this area include community liaison, representation on the
t Economic Development Advisory Board, and publication of the Fact Book.
Strategic planning, and direction of the City's overall Economic Development
effort are also functions of this office.
~i .
SERVICE LEVEL COMMENTARY Elj
The office of Municipal Services and Economic Development provides for the i
general administration of:k?
o Parks and Recreation Department
o Building Operations
o Operations Analysis
o Personnel/Employee Relations Department
o Data Processing Department
o Word Processing Center t..;
o Municipal Library
t as well as research and special projects (i.e. commercial trade zone, new !:4
business incubator project, health services study, etc, I.
;E 1985-86 1986-87 1987-88 ,
r PROGRAM INDICATORS Actual Estimate Estimate
Fact Book N/A N/A I ,
~y
Meeting/Contacts Regarding N/A N/A 40 ~a
Economic Development I
Packets for Developers N/A N/A 20
i
i Nute: Municipal Services is new for Fiscal Year 1987-86.
fib CITY OF DENTON
~~s~
i
ANNUAL BUDOLT
c~ GENERAL GOVERNMENT/MUNICIPAL SERVICES
1985-86 1986-87 1987-88 i
j RESOURCES Actual Estimate Estimate i
General Resources $ 0 $ 0 $1,59j864
$
TOTAL RESOURCES $ 0 0 $169,854
h
I
al a
I i 1985-86 1986-87 1987-88
}
EXPENDITURES Actual Estimate Estimate
Personal Services $ 0 $ 0 $130,204
Supplies 0 0 31999
Maintenance
f Services 0 0 .20445
Sundry 0 0 2,6070
-•1 Fixed Assets 0
TOTAL EXPENDITURES $ 0 $ 0 $159,854
j 1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized - Pro-posed
Office/Clerical 0 0 1
Professional
Management/Supervision 0 0 10
Temporary/Seasonal 0 0 ,
TOTAL PERSONNEL 0 0 3 f
l j
Note; Municipal Services is new for Fiscal Year 1987-88,
69
CITY OF DENTON
i
}
i
i
ANNUAL BUDGET
I
BUILDING OPERATIONS/0002 j
PROGRAM DESCRIPTION {
The Building Operations Division provides for the operation, maintonance,
repair, and custodial cleaning of the General Fund buildings, The Division j
assumes all costs for most of the utilities, maintenance services, janitorial
services, HVAC and roof preventive maintenance and repairs, electrical, i.i
plumbing, and carpentry repair for the General Fund facilities. The Division
also provides for the leasing of office and work space at the Service Center Pn
and Data Processing/Personnel buildings.
Breakdown of Facilities to be Maintained
1 Municipal Building 38,000 sq, ft.
City Annex 61465 sq, ft, tt^
Service Center 57,175 sq. ft, ?.I
GDAV Visual Arts Center 16,400 sq. ft,
All Recreation Conteri
52,200 sq, ft. ~•,I
All Fire Stations 28,500 sq. ft, `
Police Headquarters 22,000 sq, ft.
Library 260000 sq, ft.
Vehicle Maintenance (with some charge backs) 600 sq, ft.
Airport 1,600 sq, ft.
Animal Control 4,500 sq. ft,
Senior Center 15,000 sq, ft.
Traffic Control 700 sq, ft, E..
Total 268,140 sq. ft.
0 I.
SERVICE LEVEL COMMENTARY
In addition to building maintenance; this organization also funds general fund
utilities, facilities rent for general fund in the Service Center, and the
rent of Annex buildings. Fundl f
n
or 1987-88
9 will provide f
or a Lead
Maintenance Technician to more adequately serve the City's needs at lower cost,
i.l
` 1985-85 1986-87 1987-88
PROGRAM INDICATORS Actual Estimate Estimate
J No. of Square Feet Maintained 1160733 268,140 2680140
No, of Square Feet Leased 210539 21,539 219539
70 CITY OF DENTON
d
I
N
ANNUAL BUDGET
BUILDING OPERATIONS
i
.J
I 1985-86 1986-87 1987-88 - '
RESOURCES Actual Estimate Estimate
i
Administrative Transfer 1
Electric $ 95,690 $ 97,568 $ 820809
` ^I Water and Wastewater 32,684 390036 38,629
Sanitation 5,121 4,830 60762
1 Bond Fund Transfer U 0 12,926
' General Resources 446,866 5239769 676,195
1 TOTAL RESOURCES $579$61 $666,202 $716,320
j f I
s• ~ 1
f 1986-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Person upplies Services $ 32,924 $ 84,107 $120,962
12o946 15,560 17,050
S
Maintenance 56,021 82,177 83,427
Services 466,350 481,018 494,931
Insurance 6,600 0 0
J Fixed Assets 4,621 2,360 0_
E TOTAL EXPENDITURES $679,361 $666,202 $716,320
1985-86 1986-87 1987-88
PERSONNEL SIN WORKER YEARS) Actual Authorized proposed
service 1.0 110 2,0
Technical/Paraprofessional 1.0 ,D 1.0
Management/Supervision 110 1.0 11.0
TOTAL PERSONNEL 3,0 3,0 4.0
' 71
CITY OF DENTON
- ANNUAL BUDGET
I
OPERATIONS ANALYSIS/0003 I
E
PROGRAM DESCRIPTION
Operations Analysis assists the City in its efforts to increase organizational
effectiveness and improve the productivity and quality of the work force,
SERVICE LEVEL COMMENTARY
The budget will allow for the current level of service, E:
PkOGRMI INtl ICATORS 1985-86 198687 1987-88
Actual Estimate Estimate
Special Projects ; 10 M 10
Operational Audit
Employee Involvement Teams 0 3 q
f'i C
iz '
CITY OF DENTON -
r ,
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J
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I
I'
I
I r
- - ANNUAL BUDGET
_1 f
OPERATIONS ANALYSIS f
I' 198686 1986-87 1987-88
RESOURCES Actual Estimate Estimate
Administrative Transfer
Electric $81,767 $ 0 $ 0 i
I. General Resources 2,952 73,701 83,685. i
{
` TOTAL RESOURCES $84,709 $73,701 $83,686
1
1985-86 1986-87 1987-88
Estimate Estimate
EXPENDITURES Actual
Personal Services $71 9883 $61 634 $700732
Supplies 3,439 2,872 2,872
Mai ntenance 264 116 116
Services 9,041 9,030 9,816
Insurance 60 0 0
Sundry 32 50 50
Fixed Assets 0 0 0
TOTAL EXPENDITURES $84,709 $739701 $83,686
L
r.
jjEE
i
! 1986-86 1996-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Pro osed
1 Technical/Paraprofessional 0.0 0.0 0.0
,!a Professional 3.0 2.0 2.0
TOTAL PERSONNEL 3.0 2.0 2.0
~J
IL~
CITY OF DENTON 73
I
I
v
c
ANNUAL BUDGET
j
SUMMARY - DATA PROCESSING DEPARTMENT SUMMARY 8Y DIVISION
RESOURCES 1985-86 1986-87 1987-88
Actual Estimate Estimate
Data Processing $533 012 $665,610 $628,182
Word Processing 28,392 27,488 23,330
General Resources 220,163 273,268 268,267{
TOTAL RESOURCES .$781,567 $9665366 $909,779
;
rr~
EXPENDITURES 1986.86 1986-87 1987-88
Actual Estimate Estimate
Data Processing $608020 $7819061 $730,362 1
Word Processing 173,047 176,306 179,427
TOTAL EXPENDITURES $781,667 $956,366 $9099779
ICU
1985-86 1986.87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Pro osed~ f
Data Processing 9,6 1015
Word Processing 610 10.0
6.0 6.0+ f
4 TOTAL PERSONNEL 16.6 16.5 76.0
74
CITY OF OENTON -
J
{y
{
i IkI
ANNUAL BUDGET _
I+~
""1 1
DEPARTMENT SUMMARY BY CATEGORY SUMMARY - DATA PROCESSING
i
RESOURCES 1985-86 1986.87 1987-88 j
Actual Estimate Estimate
Administrative Transfer j
Electric $265,252 $323,176 $274,289
I
Water and Wastewater 241 321 308,633 306,420
Sanitation 64,831 51,290 71,803
:J General Resources 220,163 273,268 268,267 j
TOTAL RESOURCES i
$781,567 3956,366 $9090779
E ^i I i
J ,
EXPENDITURES 1986-86 1986-87 1987-88
Actual Estimate Estimate
Personal Services $349,153 $413,868 $4720066
Supplies 400138 43,466 41,667
Maintenance 75,206 79,910 93,046
Services 300,620 409,947 299,777
98 480 640
FixedyAssets 16,352
8,695 .2 ,683
TOTAL EXPEND
] ITURES $781,567 $956,366 $909,779
L96-86 1-87 7-88
(IN WORKER YEARS) 1Actuall Authorrized ProBosed
Off
ice/Clerical
Technical/Paraprofessional 3,5 37.0 .5 6,0
Professional 3.5 3,0
Management/Supervision 2.0 0 4.0 y,0
i Temporary/Seasonal 2' 2.0 210
0.0 0.0 0.0
TOTAL PERSONNEL 1615 16.5 16.0
CITY OF DENTON 75
li
I
r
ANNUAL BUDGET
f'
jl
DATA PROCESSING/ADMINISTRATION/0017
E
PROGRAM DESCRIPTION
Data Processing Department provides computer processing services to the City
departments, This department assists user departments in planning computer
applications to meet their requirements. Primary applications include utility '
billing, accounting and budgeting, tax billing, cash deposit processing,
library material control, payroll and Municipal Court.
rI
i>I
SERVICE LEVEL COMMENTARY
I r"I
The major expenditures (other than for personal services) of this department i,k
are for data processing forms, leases and maintenance of data processing
{ equipment, and the leases and maintenance of software packages,
The current funding level reflects a shifting of personal service dollars from
the office/clerical and tochnical/paraprofessional areds to the professional
area to allow for the hiring of a new Programmer/Analyst II,
I~
1985-86 1986-87 1987-88 f'
PROGRAM INDICATORS Actual Estimate Estimate
Hours of Operation/Week 90 90 100
Pro rams Processed/Month 91250 10,600 12, 00
1,000's Tape Records Processed/Month 7,500 90000 10,too
1,000's Print Lines Processed/Month 12,000 14,000 16,000
11000's Disk Records Processed/Month 30,000 38,000 45,000
76 - CITY OF DENTON
f
1
I
l ANNUAL BUDGET
DATA PROCESSING/ADMINISTRATION
1
1985-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
Administrative Transfer
Electric $2369860 $2960687 $250,969
Water and Wastewater 241,321 308,633 3069420 k
Sanitation 640831 61,290 71,803
General Resources 75,508 126,461- 102,170
r TOTAL RESOURCES $608,620 $781,061 $730,362 j
1
.a 1
j -r 1986-86 1986-87 1987-88
EXPENDITURES Actual Estimate. Estimate
Personal Services $237,871 $2860462 $3390963
Supplies 27,866 290800 29,646
k Maintenance 66,300 64,868 64,818
Sundry s 286,386 405,361 292,702
98 48 480 540
Fixed Assets 0 _4, 100 20683
TOTAL EXPENDITURES $6080620 $781,061 $730,362
i
1986-86 1986-87 1987.88
PERSONNEL (IN WORKER YEARS? Actual Authorized Proposed
:1i Office/Clerical 2.0 2,0 110
{ Technical/Paraprofessional 3.5 3.6 3.0
J Professional 3.0 410 510
Management/Supervision 1.0 1.0 1.0
Temporary/Seasonal 0,0 0.0 0.0
E TOTAL PERSONNEL 915 10.6 10,0
77
i CITY Of DENTON
i
k[
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1
-
ANNUAL BUDGET _
Y,
WORD PROCESSING CENTER/0006
PROGRAM DESCRIPTION
The Word Processing Center will provide word processing support to all City
Departments with th6! exception of Police, library, and field divisions,
I
SERVICE LEVEL; C014MENTARY
The Center has become the control point for Wang equipment within the City,
This budget includes centralized costs of the Center, Hours of operation are
from 8;00 a.m. until 9;00 p,m., Monday through Friday.
,i
j
1986-86 1986.87 1987-88
PROGRAM INDICATORS Actual Estimate Estimate
Hours of Operation/Week 60 60 60
Lines Produced 1,958,070 21290,942 2,2909942
Graphs Produced 2,146 2,500 2,600 €
Requests Completed 6,466 7,698 7,698 I
i
F
78 _ CITY OF DENTON
1
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t
V
ANNUAL BUDGET
WORD PROCESSING CENTER
1985-86 1986.87 1987-88
Actual Estimate Estimate
RESOURCES
Administrative Transfer $ 28$92 E 27,488 $ 23,3390
,
Electric 144,666 147,817 166 0
General Resources
$173,047 $176,306 $179,427
TOTAL RESOURCES
s
i
{ 1987-aa
1986.86 1986.87
Actual Estimate Estimate
EXPENDITURES
' $111,282 $127,416 $1320103
Personal Services 666 12,021
f2 13,
Supplies 12,27 26,042 280228
l Maintenance 18,906 14,235 40686 7,076
0
16,35? 4+695
Fixed Assets
' E
TOTAL EXPENDITURES $173,047 $175,305 $1'19,427
b
1986-86 1986-87 1987.88
pro osed
Authori zed
I u~ PERSONNEL (IN WORKER YEARS) Actual 6,0
5.0 5,0
Office/Clerical 1.0 1.0 1, 0
Management/Supervision
6.0 6.0 6.0
TOTAL PERSONNEL
/9
CITY OF OFNTON
1
a
I
ANNUAL BUDGrT
LEGAL/ADMINISTRATION/0004
PR04R AM DESCRIPTION 'T
Legal representation to council, boards, and departments is provided by the
Le ai Administration Division. This division also represents the Oity in r;
litigation, drafts various legal instruments and handles claims The Legal `j
Division provides assistance in the collection of delinquent accounts, taxes,
otc „ for the City of Uenton.
~I M
~.1
SERVICE LEVEL COMMENTARY
The budget for 1987-86 will fund all existing positions Other expenses
include lot books and the West Law Service,
r ~
1986.86 1,086-87 1987-88
PR04RAM 1N01~ `CATORS Actual Stimate Estima e l..
Number of Collections Processed 400 600 460
Contracts; Reviewed/Prepared 300 500 440
Correspondence/Memos 820 800 800
Legal Opinions 2440 60 6 205 260
Ordinances 61 60 60
Proclamations
Resolutions 887 8980 80
8 960
Requests/Legal Services
Cases Procecuted 400 1,100 1,1090
j Code Revisions 6 8
ENTON
gp - CITY OF O
r
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N
l . _ . - ANNUAL. BUDGET
r I
LEGAL/ADMINISTRATION i
1986.86 1986.67 198788
I RES URCES Actuai_ Estimate Estimate
Administrative Transfer
! Electric $ 310416 $ 36,846 $ 31,272
I Water and Wastewater 310418 38,676 38,272 j
Sanitation 3,920 31680 61162
General Resources 18_.016.88 233"760 249,460
TOTAL RESOURCES $247,436 $312,951 $324,166
i
I I~
f
1986.86 1986.87 1987.88
EXPENgiTU~E$ Actual Estimate Estimate
Personal Services 5210,006 $214,860 $267,086
6,666 6,420 6,660
Sulies
aintenance 799 826 800
{ M
E 14,704 72,693 34,070
Services 2,033 61966 4,360
Assets ,2_ 36 13,197 11 , 3110
F ixedy 14
j, TOTAL EXPENDITURES $247,436 $312,961 $324,166
a
1986.86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Pr gse-d
I Office/Clerical 210 2,0 2,0
Professional 2.0 3,0 3.0
Management/Supervision lO 1-.0 1,,0
TOTAL PERSONNEL 5.0 6,0 610
i f
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CITY OF DENTON _ ~ 8l
`I
E~
ANNUAL. BUDGET
LEGAL/MUNICIPAL COURT JUDGE/0005
PROGRAM DESCRIPTION
The Judicial component of the Municipal Court consists of the Municipal Court
Judge who presides over all trails and hearings, levies fines, sets bail, j
accepts bond, and issues arrest warrants, 1
SERVICE LEVEL COMMENTARY
Fiscal Year 1986.87 was the first year the City had a full-time judge,
Currently court is held two days per week, L
1985-86 1986.87 1987.88
PROGRAM INDICATORS ACtua.1 Es imate Estimat@
Case Hearingsl Jury N/A 120 150
Case Hearingsl NonJury N/A 300 375
,
r+~ Arraignmentsl In Court N/A 14,500 18 126
Arraignments: Jail N/A 20300 3,000
Court Opinions Issued N/A 100 110
Arrest Warrants Issued N/A 100000 10,100
Appeals N/A 700 710 4
I,
Mi
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(4=
PO
82 CITY OF DENTON
y
e
ANNUAL BUDGET
LEGAL./MUNICIPAL COURT - JUDGE
1
1986.86 1986.87 1987.88
RESOURCES Actual Estimate Estimate
General Resources $ 0 $63,946 $68,019
;
i
~ I
,I
1986.86 1986.87 1987-88
EXPENDITURES Actual Estimate Estimate Personal Services $ 0 $60,380 $67,691
Supplies 0 800 11010
Maintenance 0 0 0
Services 0 29766 6,678
t.` Sundry 0 0 0
Fixed Assets 0 0 3,740
TOTAL EXPENDITURES S 0 $63,946 $68,019
PERSONNEL (IN WORKER YEARS) 1986.86 1986-87 1987.88
Actual Authorized pro osed
Office/Clerical 0,0 0,0 010
Management/Supervision 0.6 110 1.0
TOTAL PERSONNEL 0,6 1.0 110
f
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CITY OF DENTON - 83
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(
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I
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y ANNt1AL aUOGET
PERSONNEL/EMPLOYEE RELATIONS/0008
PROGRAM DESCRIPTION
The Personnel/Employee Relations Department provides City executives and '
department managers advice, support and recommendations to effectively utilize
and manage the City's human resources in providing quality delivery of
municipal services to the citizens of Denton. Additionally, the department E j
promotes and enhances a positive image of the municipal government as an
employer in the City,
The department'a strategic role is to pruvido. management an annual
compensation proposal, manpower planning, Equal Employment 0 portunity and
Affirmative Action, and policy and procedure development and ~nter rotation,
The department's operational services are to assist management, departments l~
and employees in employment; classification of positions; salary, benefits and
insurance) training and development; counseling and referrals; and management ~n
information systems, All employment, compensation, employee relations, etc,
activities are monitored to ensure our legal responsibilities with federal,
state and local laws are fulfilled,
i}
SERVICE LEVEL COMMENTARY
The Personnel/Employee Relations budget will continue both strategic and
operational services to City executives, department managers and employees at
the established level, Budget staff and program expenditures will fund
a employmont, classification and compensation, banofits and insuranco, employoe
relations and management information support,
PRtlaRAM INDICATORS 1986-86 1986-87 1987-88
Actual Estimate estimate
Applicants Processed 21927 2,960 31100
Positions Filled 197 200 210
Insurance Claims Processed 2,007 3,149 3 306
Status Changes Processed 11866 3,263 3'426 EE
Employment interviews 11691 1,891 1,986 E° f
` In-House Training Hour3 1,773 21481 41?.21 1
84 CITY OF DENTON
I
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N
ANNUAL BUDGET
PERSONNEL/EMPLOYEE RELATIONS
1985.86 1986.87 1987-88
i
RES-__S URCES Actual, Estimate Eatimata
Administrative Transfer $ 63,139 $ 64,670 $ 670$10 {
r Electric $4,341 $9,326 680707
J Water and Wastewater 11,868 11,040 16,466 j 1
Sanitation 162 492 189,797 221,001_
General Resources _.a. -
TOTAL RESOURCES $293,361 $3220772 $348,302 {
1986-86 1986.87 1987-88
EXPENDITURES Actual E Lima a Estimate
Personal Services $2000499 $246,303 $268,113
68
Supplies 211899 111 640 18,6460
Maintenance 66,176 60,776 64,466
Services 4,614 60662 6,6166
1 Sundry 1,249 0
Fixed Assets
TOTAL EXPENDITURES $293,361 $322,772 $348,302
I
1985-86 1986.87 1987-88
i PERSONNEL (IN WORKER YEARS) Actual Authorized PrOp09Ad.
4,0 4,0
Oi'Pice/Clerical 3.0 3 0 3,0 i
Professional 1 0 1 4 1,0
Management/Supervision _8 112
1~2
Temporary/Seasonal
9,2
TOTAL PERSONNEL 8,8 9,2
CITY OF tiFN70N 85
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LJ
M'
I
4
ANNUAL BUDGET
'MERGENCY MANAGCMENT/0007
PROGRAM DESCRIPTION
The Emergency Management office is a joint City-County operation responsible
for all Emorgency Management activities in Denton, Emergency Management
maintains and oaerates the Emergency Operation Canter, a center for F'~ I
communications and operations during disaster, I ,
The goal of the Emergency Management Department is to reduce the vulnerability ~
of people of Denton and Denton county to damage, injury, and loss of life and
property resulting from natural or man-made catastrophesi to prepare for
: prompt and efficient rescue, care and treatment of persons victimizod or
threatened by disaster; and to provide a setting conducive to the rapid ane F
orderly restoration and rehabilitation of persons and property affected by
disasters,
The office directs participation in disaster training exercises for Denton
r City and County.
~n
SERVICE LEVEL COMMENTARY
The 1987.88 proposed resources will continue Emergency Management at tha t
current servico level. The Services account provides for telephone expenses
associated with the EOC and a leased car, Resources have also been provided
in the fixed asset category for the refurbishment of the EOC Center,
1985.86 1986-87 1987.88
PROGRAM INDICATORS Actual Estimate Estimate
Maintain Emergency Operation
Center 1 1 1
Maintain Emergency Plans
for Denton and Denton ~I
ArrangeyExercise for All 1 1 1 i
Local Officials 2 2 1
Proaide Training for Schools and rl
Volunteer Operations in All
Emergency Services (hours) 160 150 150
ii
~J
V 86 CITY OF DENTON
tI I
ANNU; L BUDGET '
EMERGENCY MANAGEMENT
1986.86 1986-87 1987-88 i
RESOURCES Actual Estimate Estimate
County Contribution 311,161 $21,361 $20,070 '
Federal Contribution 27,946 220185 210486
General Resources 41;711 22 071 33,987
TOTAL RESOURCES $80,817 $66,607 $75,542 1
1986-86 1986-87 1987.88
+ EXPENDITURES Actual Estimate Este imate
Personal Services $67,168 $37,476 $39,791
Supplies 6,466 3,714 60120
Maintenance 4,380 21989 60620
Services 10,082 17,215 12,030
Sundry 41 36 50
Fixed Assets 2,700 4,178 12,031
TOTAL EXPENDITURES $80,817 $66,607 $76,542
1986-86 1986.87 1987-88
PERSONNEL (1N WORKER YEARS) Actual Authorized Proposed j
f Office/Clerical 0,0 0.0 0,0
Professional 1.0 110 1110
TOTAL PERSONNEL 1.0 1,0 1.0
_ 87
CITY OF DENTON
{
~ - ANNUAL. BUDGET
1,7
AIki,ukT/AOMINIbTRATIOVOU15 r-`
PROGRAM DESCUPTIUfI t
The City of Denton Airport Oupartment proviaes service to the aviation public
by contracting with Fixed Base Operators to provide airplane - related
services, The City also proviaes and maintains a 5,000 toot runway with
associated taxiways, ramps ana lights, The airport provides a base for local
private aircraft owned hoth by inaividuals anu industry, The airport pro-
vides a major transportation link to Denton arid serves as positive inducement
to industr os cousiaering locating in this area, The airport also serves as a fI
base for that segment of our citizenry involved in recreational and sport
aviation,
1
SERVICE LEVEL COUNTARY
The current service level will provide continued purforwarice or aviation,
E related service. Service includes airport aaministration, and grounds
maintenance
is
I
k 19t1b»80 1806-8) 1ys785 f:"
PROGRAM INDICATORS Actual E tiwatd Estimate
Number of Annual operations 10010u0 140,000 16U90uU
Number of Baseu Aircraft 126 136 140 i
Leases Negotiated 26 26 26
Asphalt Maintainea (Sq, Ft,) 11667,626 106670626 1,8573626
i
,
88 - - - CITY OF DENTON
f~f
I
' ANNUAL BUDGET
AIRPORT/ADMINISTRATION f
i
1986-efi 1986-87 1987.88
RESOURCES Actual Estimate Estimate
Airport Revenue $43,212 $66,240 $72,244
~ General Resources 43,641_ 34,901 7,197
'
TOTAL RESOURCES $86,763 $91,147 $79,441 {
1986»86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Personal Services $64,679 $620210 $66,696
Supplies 3,129 3,960 6,160
Maintenance 7,863 10,210 6,146
Services 10,694 16,072 11,826
602 700 0
Insurance
Sundry 8,730 0 726
_71996 0
I .L266
Fixed Assets
L TOTAL EXPENDITURES $86,763 $91,147 $79,441
198686 1986.87 1987.88
„i PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
I Technioal/Paraprofessional 1.0 110 110
Management/Supervision 1.0 1.0 1.0
Temporary/Seasonal .4 .4 0.0 I
TOTAL PERSONNEL 2.4 2.4 2,0
` ~ 84
01TY OF DENTON
f
ANNUAL BUDGET _
City of Denton
glty
gounoll
LE AL ADMINISTRATION ~IUOrE
UTILITIES PUBLIO FlNANOB rU 10I PAL WgHKS V10ES
M 1.
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90 _ CITY OF DENTON
1
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E
E
ill
ANNUAL. BUDGET
1 }
1 }
I
Finance Department
Y I
h1
} FINANCE
ADMINISTRATION
;V?
1 P )RCHASING
1 ,
1 CUSTOMER
SE RVI CE
r
CASHIERING
E ACCOUNTING
TAX
MUNIC[PAL
COURT CLERKS
TON 91
CITY OF DEN
f
J
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J!
!
i ANNUAL BUDGET
V
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SUMMARY - FINANCE DEPARTMENT SUMMARY BY DIVISION
I
1985-86 1996-87 1987-88
RESOURCES Actual Estimate Estimate
Finance Administration $ 28,711 $ 40,731 $ 35,996
Purchasing 102,650 109,616 100,265 i
420 749,035 801,069
Customer Service 619, 6
112,181 112,616 111,90 r, !t
Cashiering 130,486 136,267 133,722
Accounting 16,000 5,600 6+500 tll -j
Tax &,799 0 0 1
! Municipal Court
General Resources 587,603 666,064 184,997
:
TOTAL RESOURCES $10603,749 $1,819,819 $1,973,434
j 1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate `
$ 264,191
Administration $ 157,263 $ 202 459 2020665
Finance I
173 994 1987 35
Purchasing 633,505 749,036 7990238
Customer Service 136,857 147,736 147,489
Cashiering 271,492 2940483 322,965
Accounting 117,767 121,925 1330566
Municipal Court 96,871 105,447 113030
TOTAL EXPENDITURES $1,587,749 $1,819,819 $1,9730434
1985.86 1986-87 1987.88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed.
1 U~ S
Finance Administration 45.0 0 6~.~0 0 6.,
Purchasing 22.8 22.8 22.8 i
Customer service 6.5 6.5 6.5 ;
Cashiering 10.0 1010 10.0
Tax Accounting 2.0 210 2.0 ;
Municipal Court 4.0 610 5.0I;
TOTAL PERSONNEL 54.3 67.3 57.3
w'
92 CITY OF DENTON
I
t
E
-I ANNUAL BUDGET
i
DEPARTMENT SUMMARY BY CATEGORY SUMMARY FINANCE
I
1185-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
Administrative Transfer
$ 644,209 $ 8980866
'i Electric $ 5711 092
a Water and Wastewater 323,824 414,863 449,821
Sanitation 96,431 89,193 134,2'31
Tax Certificates 6,799 61500 5,990
;f General Resources 687,603 666,064, 784,997
TOTAL RESOURCES $1,681,749 $1,819,819 $1,973,434
i
l 1985-86 1986»87 1987-88
J EXPENDITURES Actual Estimate Estimate
Personal Services $1,168,072 $1,376,974 $19519,579
160,269 164,113 1629661
Supplies
l Maintenance 50505 8,245 91430
Services 218,729 271 068 278,384
` Insurance 2,400 0 0
Sundry 11029 464 420
Fixed Assets 41,756 8,968 3,000
TOTAL EXPENDITURES $1,587,749 $1,819,819 $1,973,434
lIl 1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Pro used
^ Service Maintenance 0.0 0.0 0.0
Office/Clerical 36.3 37.3 37.3
Technical/Paraprofessional 1.0 1.0 1.0
Professional 910 11.0 11.0
Management/Supervision 8.0 810 8.0
Temporary/Seasonal 0.0 0.0 0.0
TOTAL PERSONNEL 54,3 57.3 57.3
I
rI
93
CITY OF DENTON _
i
i
I
ANNUAL. BUDGCT
FINANCE/ADMINISTRATION/0020
I
i
PROGRAM DESCRIPTION ,
The Director of Finance is the chief financial officer of the City, with
direct management responsibility of the Accounting, Tax, Purchasing, Customer
Service, Cashiering Divisions and Municipal Court. The director prepares
various internal and external financial reports, and advises management on all
aspects of the financial operations of the City. The director is responsible
for long-range financial planning and administration of Capital Improvement {
Project financing,
I i
P'SERVICE LEVEL COMMENTARY
1 The proposed funding will continue the current level of supervision and
administration. The expenses provide for preparation of the annual budget and
the long-range financial plan,
j
1985-86 1986-87 1987-88 L,
PROGRAM INDICATORS Actual Estimate Estimate
Intermediate Financial Plan 1 1 1
Long-Rango Financial Plan 1 1 I
Departmental Management
Information Report 12 12 12 r11
Annual Budget 1 1 1
Annual Financial Report 1 1 1
f
L,
94 CITY OF DFNTON
I
J
i
7
ANNUAL BUDGET -
I T~
FINANCE/ADMINISTRATION
. f
1985-86 1986-87 1987-88
f RESOURCES Actual Estimate Estimate
i Administrative Transfer
fj Electric $ 250237 $ 31,950 $ 27,117 1
Water and Wastewater 25935 81321 8,234
f Sanitation 539 460 644
i
General Resources 1281552 161,728 218,196
TOTAL RESOURCES $157,263 $202,459 $254,191
III
1985-86 1986-87 1987.88
i
EXPENDITURES
Actual Estimate Estimate
j Personal Services $733,302 $178,964 $227,106
Supplies 7,177 3,135 31175
Maintenance 0 160 160
Services 160712 171150 20,700
Sundry
50 so
Fixed Assets 70 39000 3,000
TOTAL EXPENDITURES $157,263 $202,459 $254,191
1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized, Proposed
i
Office/Clerical. 2.0 2.0 2.0
Professional 1.0 3.0 Management/Supervision 1,0 1.0 3.0
Temporary/Seasonal 0.0 0.00 01.0
1_0
TOTAL PERSONNEL 4,0 6.0 6.0
~ i!J
fJ
CITY OF DENTON 95
i
f
y ANNUAL BUDGET
t
FINANCE/PURCHASING/0021
f
PROGRAM DESCRIPTION j
The purpose of this division is to purchase or sell, through bid or other
requirements as provided by the Charter and Ordinances, all materials,
supplies and equipment used by all departments, commissions and boards of the '
City; establish and enforce specifications for all bids, inspect or supervise k
inspection and receiving of all purchased items; maintain the warehou,e and
storeroom inventories and transfer such items to the City using departments as rr`.i !
required when funds are available; and maintain readily available files of all I.i
bids, specifications, and purchases for the departments of the City, {
1l
SERVICE LEVEL COM4ENTARY
Purchasing is a service division within the City and the work load is
determined by the budgets, capital improvements, and bond funds available
during any one fiscal year, Current funding is based on all the above being
likewise reduced, With the passage of the bond program recently, the workload
is expected to increase within the next fiscal period. The Advanced
Purchasing and Materials Management Inventory package is scheduled to go on C'
line this fall thereby making for a more efficient operation. Implementation
of the new "on line" system will require increases in overtime, supplies and
maintenance expenditures,
l
1986-86 1986-87 1967-88
PROGRAM INDICATORS Actual Estimate Estimate
Bids 490 610 626 I.J
Purchase Orders Issued 7,420 70800 80000
? Impound Auctions 11 14 16
City Wide Auctions 1 I I
F 3~
96 - CITY OF DENTON -
l
1
N
_ ANNUAL BUDGET
i
E l
i
FINANCE/PURCHASING
~ i
i 1985-86 1986-87 1987-88
f RESOURCES Actual Estimate Estimate
I Administrative Transfer
Electric $ 620304 $ 63,718 $ 540080
Water and Wastewater 38,237 44,058 43,599
Sanitation 2,009 11840 21676 s
M. ) General Resources 71,444 899119 102,600
?'1 TOTAL RESOURCES $173,994 $198,735 $202,865 s
' 1985-86 1986-87 198788
s EXPENDITURES
Actual Estimate Estimate
Personal Services $14 $166,455
Supplies 71931 $163 11,250
130960
Maintenance
1,145 1,950 2,500
Services 16,734 21 050 190900
Insurance 50 0 0
Sundry 40 50 50
Fixed Assets 20292 500 0
li TOTAL EXPENDITURES $173,994 $198,735 $202,855
i
PERSONNEL (IN WORKER YEARS) 1985-86 1986-87
Authorized Proposed
Office/Clerical 210 2.0 210
Technical/Paraprofessional 1.0 1.0 110
1;! Professional 1.0 1.0 1.0
Management/Supervision 110 1.0 1_1_0
TOTAL PERSONNEL 5.0 510 5,0
,l
f
CITY OF DENTON - 97
1
ANNUAL BUDGET _
ri
I
FINANCE/CUSTOMER SERVICE/0022 "9I I
i. i
i
PROGRAM DESCRIPTION rl
The Customer Service Division provides assistance with inquiries related to
utility billing, requests for new service, discontinuance of service, deposits
on accounts and general information regarding City operations, The Customer t"
Service Division handles collection of past due active accounts, and sl
collection on inactive accounts.
I
i
Fillt
SERVICE LEVEL COMMENTARY 4
.
Funds have been provided to continue the ciirrent level of service, Postage
for mailing bills in the amount of $85,000 is the largest expense in
Supplies. The services figure include $125,000 for credit checks, and
collection expenses associated with bad debts.
i
1985-86 1986-87 1987-88
PROGRA14 INDICATORS Actual Estimate Estimate
Service Connections/Disconnects 200000 209000 200000
Accounts Collected 21800 20800 20800
r
98 CITY OF DENTON _
r
I
k
I
iANNUAL BUDGET
FINANCE/CUSTOMER SERVICE
1985-86 1986.87 1987-88
RESOURCES Actual Estimate Estimate
Administrative Transfer $362,652 $426,661 $414,129
Electric 205,147 275,831 312,237
Water and Wastewater
Sanitation 61,621 46,643 (49821) T.~ General Resources 14,085
TOTAL RESOURCES $633,505 $749,035 $799,238 j
1985-86 1966-87 1987-88
EXPENDITURES Actual Estimate Estimate
I Personal Services $395,857 $484,809 $539,070
Supplies 103,189 106,708 110,708
Maintenance 3,124 4,500 4,500
Services 920495 148,460 144,8600
Insurance 2$00
Sundry 40 100 1000
Fixed Assets 36,600 5,468
'I TOTAL EXPENDITURES $633,505 $749,035 $799,238
I
;I
1986-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
f
I{ Service/Maintenance 0.0 0.0 010
Office/Clerical 17.8 17.8 17.8
p Professional 0.0 0,0 0.0
management/supervision
Temporary/Seasonal 3.0 3.0 3,0
TOTAL PERSONNEL 22.8 22.6 22,8
99
CITY OF DENTON
,J
i
1
M
1
1
I
5] - ANNUAL BUDQET _
i
j
FINANCE/CASHIERING/0023
i
3
PROGRAM DESCRIPTION ;
,r
The Cashiering Division receivos all monies for the City, including utility
and tax payments, municipal court fines, permit fees, etc .o makes daily
deposits, and prepares a daily cash receipts report.
Iw
t;R
• F
SERVICE LEVEL COMMENTARY
r. Y I
The resources allocated for 1987-88 will continue the current level of ,
service. After salaries, the primary expenses in this budget include office
.j~
supplies, postage, and the armored car service.
f
1985-86 1986-87 1987-88
I PROGRAM 114DICATORS Actual Estimate Estimate
Total Over-the-Counter Transactions 92,147 99,647 102,640
Mail Transactions Processed 1500000 154,960 156,500 J
f,
f.
100 CITY OF DENTCN
ii
iI f
Iy
1
f f.
ANNUAL BUDGET
i
FINANCE/CASHIERING
E
1486-85 1986-87 1987-88 ~
~I RESOURCES Actual Estimate Estimate `
t' Administrative Transfer
Electric $ 530366 $ 51,666 $ 43,851
~j Water and Wastewater 38,564 42,090 41,652
Sanitation 209261 180860 26,403
General Resources 24,676 35,119 350583
TOTAL RESOURCES $1360857 $147,735 3147,489
i
1986-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Personal Services $1269866 $1370652 $139,668
Supplies 3,035 40274 2,871
Maintenance 477 10000 500
Services 60706 4,700 40400
40 109 50
Sundry
Fixed Assets 733 _ 0. 0
TOTAL EXPENDITURES $136,857 $1479735 $147,489
1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Office/Clerical 5.6 5,6 5.5
Management/Supervision 1_._0 1.0 1.0
TOTAL PERSONNEL 6,5 6.5 6,6
J
wl 101
- CITY OF bENTON
6
~1y
Y
i
I
ANNUAL BUDGET f
i
FINANCE/ACCOUNTING/0024 i,
payroll reeposrt~~g the
PROGRAM DESCRIPTION ~Jal The AccountingDivision include saccall ounts accopayablunts dandfinan(
City, Responsibilities
n pre
City operations, asfinanccialireportpacashomanagement, and City uinvoicing, tho
comprehensive annual
k'! I`
_E LEVEL COMh1ENTARY
1 _SERVICE
-
Funds for 1987-88 w current level of service. Personal
111 continue the -
services comprise 92.6% of all expenditures in th s division.
,
1985-86 198687 1987.Estimat88e
to
PROGRAM INOSCATORS Actual Estima 1 , 750 i
,
Payment Vouchers Processed/Month 2?i : 18 1 26, 600 500 20,500
400
Total G/L Transactions/Month 450 175
I Payroll Changes Entered/Month 119 200 99
Ambulance Billings/Month 99 g9
Idle Funds Invested
102 - CITY OF DENTON
i
t
_ ANNUAL BUDGET _
1
FINANCE/ACCOONTING
RESOURCES 1905-86 1986-87 1987-88
Actual Estimate Estimate
Administrative Transfer
Electric $ 69,633 $ 70,314 $ 59,678
Water and Wastewater 38,951 44,663 44,099
or' Sanitation 220001 21,390 299945 j
General Resources 141,007 168,216 189,243
TOTAL RESOURCES
$271,492 $294,483 $322,965
r
EXPENDITURES 1985-86 1986-8`l 1987-88
1 Actual Estimate Estimate
Personal Services $247,825 $273,017 $300,266
Supplies 15,502 14,746 14,750
Maintenance 423 420 1,420
Services 71084 6 240 6 469
Sundry 509 Fixed Assets 149 600 600
TOTAL EXPENDITURES $271,492 $294,483 $322,966
IJ
i
I
1985-86 1986-87 1987.88
PERSONNEL (IN WORXER YEARS) Actual Authorized Loosed
Office/Clerical
5.0 5.0 6.0
Professional 4,0 4,0 4,0
I Management/Supervision 1.0 1.0 1.0
t Tomporary/Seasonal O.o 0,0 0,0
TOTAL PERSONNEL. 10.0 10.0 10,0
I ~-1
_ CITY OF DENTON 103
J
i
f
V
i~
~i -
l5 ANNUAL BUDGET
1
FINANCE/TAX/0025
PROGRAM DESCRIPTIOIJ
The Tax Division prepares tax rolls for billing and delinquent notices, issues
tax certificates, answers telephone inquiries and letter correspondence, and „
staffs counter service for the public tax collection efforts. t
,
e4 I
SERVICE LEVEL COMMENTARY
The Tax Division is no longer responsible for the appraisal function. The
appryrai in are done by the Denton Central Appraisal District. This division's
delinis collection expense for an outside attorney to
collection In services
lar estexpense
1985-86 198687 198788
PROGRAM, INDICATORS Actual Estimate Estimate
300
Real Estate Accounts 18,930 200889 21,050
Business Accounts 20152 2,2070 68
0 2, Aircraft Accounts 954 1,059 1,215
Mobile Homes Accounts
_i
i
,I
i
104 - CITY OF DENTON r- -
I
,I
I'
h`
f
N ANNUAL BUDGET
i -
j
FINANCEPAX
II! 1
1985-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
I
` $ I 9 $ 61600 $ 51500
Tax Certificates 6,79
110,968 116,426 128,066
~i General Resources -
TOTAL RESOURCES $117,767 $121,926 $133,666
r~ I
1995-86 1986.87 1487••88
.j
s e I
EXPENDITURES Actual Estimate Estimate
Personal Services $ 34,740 $ 40,900 $ 47,908
Supplies 8,295 90000 81660
33 90 100 Maintenance 72,586 710876 76,948
Services 5O 0 0 !
Insurance
Sundry 40 60 60 r. Fixed Assets 2L-24 --d 0
TOTAL EXPENDITURES $117,767 $1210926 $133,666
r
V 1986-86 1986-87 1987.88
! PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
1 Office/Clerical 1.0 1.0 110
` Technical/Paraprofessional 0.0 0.0 0.0
Professional 1.0 1_,_0 11.0
TOTAL PERSONNEL 2,0 2.0 210
:J
I;
105
CITY OF DENTON
ANNUAL BUDGET -
FINANCE/MUNICIPAL COURT - CLERKS/0026 - `
i
PROGRAM DESCRIPTION
I
The Municipal Court processes tickets and complaints filed in Municipal
Court, Provides trial settings for citizens who request a fair and an impartial
trial, Handles requested resets, prepare bond refunds and process returns for i,
same to defendants. This division also maintains birth and death records
within the city limits. This program began reporting with the Finance
Department in FY 1986-87,
rf:1 I
SERVICE LEVEL COMMENTARY
The budgeted expenditures will provide for the current level of service. The
clerks office is open to the public Monday through Friday, 8;00 a,m, to
5:00 p,m, Budgeted services have been increased in order to implement the
1 first phase of automating the municipal court system,
i
i
i
{
1985-86 1986-87 1987-88 C-l
PROGRAM INDICATORS Actual Estimate Estimate L,,,~
Moving Violations 15,804 19,862 22,000 i
Parking Violations 21,875 220284 26,000
j Birth Certificates Issued 2,334 2,400 20400
Death Certificates Issued 11383 10400 1,400
kv.
i
i I-
106 CITY OF DENTON
I
I
i
f
71 ANNUAL BUDGET `
FINANCE/MUNICIPAL COURT - CLERKS
I
1985-86 1986-87 1987-88
I
RESOURCES Actual Estimate Estimate
~
f General Resources 3 969871 $105,447 $113,130
z~
1985-86 1986-87 198788 j
E
EXPENDITURES Actual Estimate stimate
, 99106
Personal Services $ 85,130 $ 6,000 $ 8,647
{ Supplies 303 125 250
Maintenance
f 7 413 1,600 5,077
f v Esj Services
Sundry X320 25 50
25 0 0
Fixed Assets r
TOTAL EXPENDITURES $ 960811 $1050447 $1130130
,1,~, ifl. tii ti ( c
~t' 1985-86 1986-87 1987-88
d ~
PERSONNEL (IN WORKER YEARS) Actual Authorized. Propose
Office/Clerical 3,0 4.0 4,0
Supervisory 10 110 110 j
~
TOTAL PERSONNEL 4.0 610 510
;
I{
I
1
CITY OF bEN70N 107
L~
i
- ANNUAL BUCGET
City of Denton
a t y Oounoll I
elected
s ~
~Y
LEGAL ADMINISTRATION JUDGE I•y
l._ --I I I
UTILITIES FINANOE PUBLIO MUNICIPAL PLANNING
WORKS SEHVIOES
f7
IUI
PIS
L
N/ 1111
1
108 CITY OF CENTON
3
t
V ANNUAL BUDGET
PUBLIC WORKS
ADMINISTRATION
,
ENGINEERING
INSPECTIONS
' TRAFFIC
ENGINEERING
I STREET
PAV IN G
' STREET
SWEEPING
STREET
CONSTRUCTION
L STREET
I~ J LIGHTING
.1
I[I
109
_ CITY OF DEN'fON -
l
I
i
i
_ ANNUAL BUDGET _
{
E
SUMMARY -PUBLIC WORKS DEPARTMENT SUM14ARY BY DIVISION
I
1985-86 1986-87 1987-80
r
RESOURCES Actual Estimate Estimate
Public Works Administration $ 92,633 $ 41,400 $ 57,957
Engineering 38,464 41,973 41,017 ~Inspections 360,666 2189988 261,0090 1{'I
Traffic
Street Patching 347,270 355,000 360,000 rt
Street sweeping/Drainage 00 0 0 i
Street Construction
Street Lighting 0 U 0
General Resources 2,421,235 2,6720271 21761,956
Reimbursed from Bond Funds 342,704 380,000 365,000
' I
TOTAL RESOURCES $30602,962 $3,709,632 $3,846,932 1
1985-86 1986-87 1987-88 f"
EXPENDITURES Actual Estimate Estimate
Public Works Administration $ 137,944 $ 222,869 $ 224,311
Engineering 717,428 787,632 828,848
Inspections 396,983 334,915 347,118
Traffic 272,543 3013870 3160746
Street Patching 710,884 772,647 789,219
Street sweeping/Drainage 306,643 334,170 338,375 E
j Street Construction 742,852 623,414 631,848
Street Lighting 317,685 332,215 370,46 TOTAL EXPENDITURES $3,602,962 $3,709,632 $30846,932
1986-86 1986-87 1987-88"If
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
1
Public Works Administration 5,5 6,5 6,5
Engineering 24,0 24.0 24.0
Inspections 11,5 9.5 9,5 1j
Traffic 6,0 7,0 7.0
Street Patching 12,0 12,0 12,0
fl Street Sweeping/Drainage 6,0 6,0 6,0
Street Construction 9,0 9,0 9,6
4 Street Lighting 010 0,0 0,0
TOTAL PERSONNEL 74.0 74,0 74,0
110 CITY OF DENTON Y
i
i
s
I'
1 ANNUAL BUDGET
i
I
DEPARTMENT SU1414ARY BY CATEGORY SUMMARY - PUBLIC WORKS
1986-86 1986-87 1987 88
j RESOURCES Actual Estimate Estimate
I Administrative Transfer
Electric $ 25,763 $ 3,692 $ 31134 i
Water and Wastewater 61,322 380281 37,883 i 1
Sanitation 44,002 410400 57,967 !
Building Permits 129,876 87,702 1079300
Miscellaneous Permits 20,528 36,350 37,000
Excavation Permits 55,032 260600 32,000
Loading Zones 1,575 1,600 11600
Electric Licenses 23,206 12,400 12,900
! Electric & Plumbing inspections 1309449 54,436 70,200
1 Street Cut Reimbursements 347,270 3550000 360,000
Reimbursed from Bond Funds 342,704 380,000 365,000
I General Resourc e 2,_421,235 21672,271 2,761,958
TOTAL RESOURCES $3,6021962 $3,709,632 $3,846,932
A
1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
;j Personal Services $10861,630 $2,038,448 $2,179,826
Supplies 1230813 124,547 129,969
1 Maintenance 820,083 723,268 837,389
Services 612,786 666,325 697,201
I Sundry 577 990 975
Fixed Assets 184,073 _ 156,054 1,572
TOTAL EXPENDITURES $3,602,962 .$3,709,632 $3,8460932
1985-86 1986-67 1987-88
I PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Service/Maintenance 2510 24.0 24.0
Office/Clerical 5.0 5.0 5.0
Technical/Paraprofessional 32.0 33.0 33,0
Professional 5.0 4,0 4.0
Management,/Supervision 7.0 7.0 7.0
Temporary/Seasonal 0.0 1.0 1.0
TOTAL PERSONNEL 74.0 74.0 74.0
I
f
CITY OF DENTON l l1
1
J{
f
E
ANNUAL BUDGET _
R
PUBLIU WOMS/AUMINISTRATION/U03U
1
PROM-1 DESCRIPTION
This division aaministers ana sets policies for the Street Division, Airport,
` Animal Control, Engineering, and Transportation Engineering, Also, this
division is responsible fur all record keeping, public relbtions, and liaison
and staff support for nine commissions and boards,
tt
l
i
SERVICE LEVLL CDI-i,iENTARY '
The current level of funding will provide the continuation of services for j
Public Works Administration, Funding in this division provides for two
y city-wlae curie enforcement otficers, aria niarny custo:nar services for the
Sanitation Department.
i
i
1985-86 1966-87 190-88
PROGRAM INDICATOk" Actual Estimate Estimate h~
Board Meetings 8 20 20 Cal Is Per bay 160 175 175 I,{
Daily Customer Service Activities 7U 9b 84
Code Enforcement:
f
Field Hours 1,oUU 211U7 2,10
Violation Inspections 2,084 2,370 21M~
f
i
CITY OF DENTON
E
I
I
_ ANNUAL- BUDGET =
1 n
I'
PUBLIC WORKS/ADMINISTRATION
1985-86 198687 1987-88 t
j RESOURCES Actual Estimate Estimate
I f
Administrative Transfer
Electric $ 22,214 $ 0 $ 0
Water & Wastewater 260417 0 0
Sanitation 44,002 41,400 57,957
General Resources 450311 181,469 1660354
TOTAL RESOURCES $137,944 $222,869 $224,311
{ I
1985-86 1986-87 1987.88
EXPENDITURES Actual Estimate Estimate
Personal Services $114,730 $184,127 $192,396
Supplies 3,300 6,608 61615
Maintenance 10999 2,600 2,780
Services 15,626 160015 21,120
~ Sundry 279 425 400
J Fixed Assets 2,011 13,094 11000
TOTAL EXPENDITURES $1370944 $222,869 $224,311
J'
1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Office/Clerical 2,5 2,5 2,5 j
Professional 2,0 110 1.0
Management/Supervision 1,0 1.0 1.0
Temporary/Seasonal 0.0 0,0 0.0
Technical/Paraprofessional 0.0 2.0 2.0
W~ TOTAL PERSONNEL 515 6,5 6,5 113
CITY OF DENTON
E
ANNUALBUDGFa
PUBLIC WORKS/ENGINEERING100N
PROGRAM DESCRIPTION r"
The Engineering Division is responsible for the inspection of all new utility,
street and drainage construction. The division is also responsible for all
the survey work on any job that is contracted by the City. The surveyors act
as support personnel for various other departments including Utilities, Parks,
Streets, and others as needed. The design section is responsible for the
design of all new streets and drainage facilities that are contracted by the
City. The division is also responsible for the review of all new subdivision
plans and administration of the Flood Plain Program. Services provided in
research for the Utility department, for Engineering expertise as well as
legal descriptions and documents. Art work is designed for publications,
covers, certificates,
etc, which are needed by this department or other departments. w ICI
Y ~ I I
I
SERVICE LEVEL COMMENTARY
c. f E
Funds have been provided to fund the current level of service, Personal
Services represents the largest element in the budget The 1985 bond issue
has necessitated new personnel, equipment, and other associated costs. i l
I
r1
1985.86 1986-87 1987-88
PROGRAM INDICATORS Actual Estimate Estimate E
Design Projects 70 55 60 fr}
Private Projects Inspected 84 37 40 dw
P~
i
t
114 CITY OF DENTON
I ~
1
ANNUAL BUDGET
1 ~1
PUBLIC WORKS/ENGINEERING
1985-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
h 1 - -
Administrative Transfer
Electric $ 30549 $ 3,692 $ 31134
71
Water and Wastewater 34,906 38,281 37,883
I Charges to Bond Funds 342,704 380,000 366,000
General Resources 336,270 366,659 422,831
1
TOTAL RESOURCES $7170428 $787,632 $828,848 j
:
1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Personal Services $590,445 $702,544 $749,984
Supplies 37,243 27,929 30,060
Maintenance 119642 10,542 10,700
Services 34,371 36,078 37,814
Sundry 40 200 300
Fixed Assets 43,687 110339 _ 0
TOTAL EXPENDITURES $7170428 $787,632 $826,848
I
i
1 J'4
1985-86 1986-87 1987-88 '
PERSONNEL (IN WORKER YEARS) Actual Authorized Promised
Office/Clerical 1.0 1,0 1,0
Technical/Paraprofessional 20,0 20.0 20.0
Professional 3.0 3.0 3,0
TOTAL PERSONNEL 24,0 24,0 24,0
- 115
- CITY OF DENTON
I
l
k ,
~v
s
i
ANNUAL. BU00C
PUBLIC WORKS/INSPECTION/0011
i
PROGRAM DESCRIPTION
This division is responsible for inspecting all new construction in the City;
Inspections of building, plumbing, mechanical, and electrical work is
mandatory. This division is also responsible for inspecting and issuing a
Certificate of Occupancy when a new business opens, and to provide staff ~I
assistance to the Board of Adjustment, This division includes the Code
Enforcement Program, ,
L
SERVICE LEVEL COMMENTARY
The current funding level will allow the continuation of inspection services.
In 1987 we experienced a severe decline in building activity, we expect to
return to previous levels of activity with the new Texas Instruments plant
under construction,
i
r
ai
,i
198686 1986-87 1987-88 ~I
PROGRAM INDICATORS Actual Estimate Estimate
Permits Issued 6,850 69003 6,000
1
" Inspections Made 16,692 129389 15,000
Certificates of Occupancy Issued 515 500 600
116 _ CITY OF DENTON
I.`
G
1
j
1
i
I
f
E
i ANNUAL BUDGET
PUBLIC WORKS/INSPECTION
f 1
1985-86 1986.87 1987-88
RESOURCES Actual Estimate Estimate
Building Permits $1293876 $ 87,702 $107,300
-7 Miscellaneous Permits 20,628 360350 37,000
Excavation Permits 55,032 269600 32,000
Loading Zones 1,576 1,600 11600 k j
r Electric Licenses 23,206 12,400 12,900
Electric R Plumbing inspections 130,449 54,436 70 200
General Resources 36,317 115,927. 86,118
+ TOTAL RESOURCES $396,983 $334,916 $347,118
Illj
1995-86 1986-87 1987.88
EXPENDITURES Aotua1 Estimate Estimate
Personal Services $346,024 $299,962 $3080169
Supplies 13,781 119284 120400
Maintenance 6,347 4,078 60358
I;? Services 169736 17,746 20,966
Sundry
161 225 Fixed Assets 13,934. 11620 2250
TOTAL EXPENDITURES $396,983 $334,915 $3470118
1 198586 198687 1987.88
` PERSONNEL. (IN WORKER YEARS) Actual Authorized Proposed
r
Office/Clerical 116 1.6 1.6
Technical/Paraprofessional 9,0 7.0 7,0
Management/Supervision 110 1.0 1.0
i ' Temporary/Seasonal 0.0 0.0 0.0 1
k.i TOTAL PERSONNEL 1116 9.6 9.6
CITY OF DENTON 117
f
r
I +
I
f
}
ANNUAL BUDGET
PUBLIC WORKS/TRANSPORTATION ENGINEERING/0012
PROGRAM DESCRIPTION
The Transportation Engineering Division is responsible for the installation
and maintenance of all traffic control devices, including sign, pavoment and
curb markings, and intersection signals, !"11
1Jj i
I"
l
.a
SERVICE LEVEL COMMENTARY
Funds for 1987.88 will continue the current level of service, This division
is continuing to upgrade the traffic control network.
i
.
I,,;
1986.86 1986.87 1987-88
PR GRAM INDICATORS Actual Estimate Estimate
Traffic Sign Maintenance 3,300 4,770 4,770
Traffic Sign log tallation 10200 11165 10200 ,
Pavement Markings (L,F,) 30100 80000 80000
Buttons (Each) 49000 26,000 25,000
Traffic Signal Construction 6 5 2
L18 CITY Or DENTON
1
ANNUAL BUDGET
j PUBLIC WORKS/TRANSPORTATION ENGINEERING
~l RESOURCES 1986.86 1986-87 1987.88
,i Actual Est` 9~mate estimate
f _ General Resources $272,543 $301,870
$316,746 {
)
1985-86 1986-87
EXPENDITURES
Actual Estimate EstiBmate
Personal Services
Supplies $160,028 $179,406 $191,882
Maintenance 80123 10,195 10,150 1
Services 843296 89,760 91,860
Sundry 19,392 2 '100 22,864
I Fixed Assets 57 0
647 0 0
TOTAL EXPENDITURES $272,643 -
$301,870 $316,746
I
PERSONNEL (IN WORKER YEARS) 1985-86 1986-87 1987.88
I Actual Authorized Pro osed
Service/Maintenance 2,0
Office/Clerical
210 o.o 210
Technical/Paraprofessional 0,0 0,0 f
Management/Supervision 3'0 4.0 4,0
1„_0 1,0 1~0
TOTAL PERSONNEL
6.0
7.0 7.0
CITY OF DENTON 119
1
I,
ANNUAL BUDGET
,I<
PUBLIC WORKS/STREET PATCHING/0031
PROGRAM DESCRIPTION
This division routinely inspects for and repairs potholes, street failures of
a minor nature and size, and repairs all utility cuts caused by excavations
into the streets for utility repairs, This division is routinely called out
after hours for storm damage, fallen trees, etc,
ELI ! ;
rI I
SERVICE LEVEL COMMENTARY l„
The resources allocated for 1987.88 will provide for asphalt to sustain
patching capability. Material cost reflects the growth in service
requirements,
1
r ~
I., 1986.86 1986-87 198788
PROGRAM INDICATORS Actual Estimate Estimate
Customer Complaints 86 116 l00
Patching/Sq. Pt, 29,236 13,327 17,000
Utility Cuts Patched S ,Ft.
y / 101,831 78 438 80 U00
Street Overlayed/Sq.F't4 29600 23,467 260000
I
120 CITY OF DENTON
a
I
II
ANNUAL. allDGET
PUBLIC WORKS/STREET PATCHING
i
RESOURCES 1985-86 198607 1987»88
Actual estimate Estimate
Street Cut Reimbursements $347,270 $365,000 $360,000
General Resources 363,614 417,547 4291219
TOTAL RESOURCES $714,804 $772$47 $789,219
:i
1
1985-86 198687 1987-88
EXPENDITURES Actual
Estimate Estimate
Personal Services $258,918 $265,424 .$298,325
Supplies 26,548 29 742
Maintenance 374,089 31Uj708 406 472
Services 40,897 41,639 Fixed Assets , 52,536
10,462 126,437 672
TOTAL EXPENDITURES
I $710,884 $772,547 $789,219
1985.86 1986.87 1987.88
PERSONNEL (IN WORKER YEARS) Actual Authorized Pro osed
Temporary/Seasonal
Service/Maintenance O'0 1'O 1,0
Management/Supervision 1110 10,0 1040
i - ~ 1.0 1.0 1.0
TOTAL PERSONNEL 12,0 1210
t2.4
~1 •
CITY OF DENTON 17.1
i
I
i
i
i
r
I
ANNUAL. BUDGET
PUBLIC WORKS/STREET SWEEPING AND DRAINAGE/0032
i
PROGRAM DESCRIPTION
This division provides street swooping, cleans drainageways, clears debris
curb under bridges, maintains ditches along paved roads without and
gutter, and reshapes unimproved channels as well as providing its own channel
and easement spraying for weed control,
u
I,
i
I
f
SERVICE LEVEL COMM_ENTARY
? This funding level continuos the current level of operations, The only
significant change occurs in services, where motor pool expenses have been
increased for the acquisition of a vacuum street sweeper.
I4 1
i
I
r
AROGRAM 1Nb1CAT_ ORS 1985.86 1986-87 1987_88
Actual Estimate Estimate
Customer Complaints 394 264 I"
0 280
I Miles of Street Swept 1 889 2000 1~400
Miles of Ditch Cleaned '7,6 617
Reshape Creeks Miles 17 2,0 610
1.0
122
CITY OF DENTON
r
i
I
I
II!
i
ANNUAL. BUDGET
r
PUBLIC WORKS/STREET SWEEPING AND DRAINAGE I
1986-86
REST ~S 1986-87 1987.88
Actual Estimate Estimate
General Resources $906,643 $334,170
$338,375 ~I
i
!f s.
' l
EXPENDITURES 1986-86 1986.8
7 1987-88
Actual Estimate Estimate
• Personal Services
Supplies $164,134
Ma 3163,544 $173,258
inten
~ ance 1748,811647 22'464 21,640
Services 69061 68,552 73,400
Fixed Assets 0 74,566 70,077
4,664 0
l TOTAL EXPENDITURES $306,643 $334,170 Y
$338,375
I"
II~, 1 I I •
,
I, PERSONNEL (1N WORKER YEARS) 1986.86 1986.87 1987.88
Actual Authorized proposed
Service/Maintenance 5,0
Management/Supervision 1,0 5.0 5,1.0 1.1
TOTAL PERSONNEL 6,0 6,0 6,0
ff
I +
l
I~
CITY OF DENTON 123
I
I
II!
I
p
1
ANNUAL BUDGET _
~I
f
PUBLIC WORKS/STREET CONSTRUCTION/0033
PROGRAM DESCRIPTION
This division provides proventive maintenance (seelcoating) to the streets,
makes major repairs which are too small to contract, provides maintenance for
the airport, alleys and dirt streets, It also assists in cleanup after storm1 c
damage and bridge repair work,
i
I_.
j SERVICE, LEVEL COMMENTARY
Funding at this level will be used to reconstruct approximately twenty (20)
miles of streets,
;I
PROGRAM INDICATORS 1985-86 198687 198788
Actual Estimate Estimate
Sealcoating Square Yards 166,000 12 906 190,000
Dust Control -Miles 4,0 1210 810
Hot Overlay - Square Yards 65,000 80,000 100,000
124
1 CITY OF DENTON
i
r
s
I~
{ 1
ANNUAL BUDGET
i~ i
PUBLIC WORKS/STREET CONS'rRUCTION -i
f
1985-86 1986.87 1987-88
RESOURCES Actual Estimate Estimate
General Resources $742,662 $623,414 $631,848
!
I
~1986-86 1986-87 1987-88 ~EXPENDITURES Actual Estimate Estimate E
Personal Services
$2370361 $243,841 52659812
Supplies 16,171 16,836 16,800
Maintenance 2660929 237,041 2479819
Services 109,029 126,667 101,367
Sundry 40 40 60
Fixed Assets 113,332 0 0
TOTAL EXPENDITURES $742,852 $623,414 $631,848
f i
1986.86 1986-87 1987.88
PERSONNEL (IN WORKER YEARS) Actual Authorized Loosed Service/Maintenance 7.0
Management/Supervision 2.0 7.0 7,0
j 2,.:..0 20
J TOTAL PERSONNEL 9.0 9,0 910
~J
CITY OF DENTON .125
i
ANNUAL BUDGET
j
PUBLIC WORKS/STREET LIGHTING/0034
I
PROGRAM DESCRIPTION j
This division provides lighting on major and secondary thoroughfares, streets
in residential subdivisions, parks and other areas of special need,
I`1 ' E
SERVICE LEVEL COIMIENTARY
The street 1lghting program is continue) for 1987-88,
PROGRAM INDICATORS 1986.86 1986.87 1987-88
Actual Estimate Estimate
Conversion to Most Efficient Source 416
436 32
I Street Lights in Place 4,077 4,248 4 381;
Light Instal
1at
inn 83 171 133
i
126 _ CITY OF DENTON
r
i
i
i _
1 t - - -
ANNUAL r3uoGFr
PUBLIC WORKS/STREET LIGHTING
PROGRAM INDICATORS 1985-86 Actual 1986.87 198'7-88
Estimate estimate
General Resources $317,685 $332,215
E11E~ NO~RES 1985-86 1986.87 7987.88
Actual Estimate Est i~
Services $317,685
$332,215 $370,467
PERSONNEL (IN WORKER YEARS) 1986-86 1986-87 1987-88
! N Actual Authorized Proposed
positionsoareiinlthed, 0 0 0
Utility Fund,
f
CITY OF DENTON 127
F
I
ANNUAL BUDGET -
1
i
City of Denton
Olty
Counoll
elected .a !
i
1
i
j LEGAL ADMMISTRAnON JUDGE
UTILITIES fflNCE PUBLIC MUNICIPAL PLANNIN11
! WORKS SERVIOES
POLICE DEPARTMENT
1k FIRE DEPARTMENT I
~ ..._......111
i
ANIM 170
Ii
j
1Z°
CITY OF DENTON
rY v,
ti,.n
i
I
I
I
I
_i
ANNUAL BUDGET PUBLIC SAFETY E
ADMINISTRATION
I
P I DEPU T Y CI T Y MA NAGER
POLICE FIRE ANIMAL
ADMINISTRATION ADMINISTRATION CONTROL
f~
1
CRIMINAL FIRE
f
INVESTIGATION OPERATIONS
ADMINISTRATIVE FIRE
PREVENTION
l PATROL
r
j
j~
I
:J
L - CITY OF DENTON _ 129
1
f
{
f
- ANNUAL BUDGET
SUMMARY - POLICE DEPARTMENT SUMMARY BY DIVISION -
i
1985-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate.
Revenue Sharing $ 5870826 $ 80362 $ 0
General Resources 239230882 3,931,886 4,422,366
TOTAL RESOURCES $3,611,707 $3,940,248 $4,422,365
1986-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Police Administration $ 187,413 $ 187,277 $ 201,515 il; j
Police Criminal Investigation 5539430 666,107 749,256
Police Administrative 360,200 473,345 487,286-,
Police Patrol 20410,664 2,613,619 2,9840309
TOTAL EXPENDITURES $3,511,707 $3,940,248 $4,422,366
1 1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Propose
Police Administration 2,0 2.0 3,0
Police Criminal Investigation 18.0 18.0 18.0
Police Administrativo 11.5 11.6 11,5
Police Patrol 719 75,9 78,9
,
TOTAL PERSONNEL 103.4 107,4 111.4 ;
i
L
I
I~
130 CITY OF DENTON
I '
i
E
,
II
' I
ANNUAL BUDGET f
I
DEPARTMENT SUMMARY BY CATEGORY SUMMARY -POLICE
RESOURCES 1985-86 1986-87 1987-88
Actual Estimate Estimste
Revenue Sharing $ 687,825 # 89362 $ 0
T~ General Resources 2,9230882 3,931,886 _4,422,366
TOTAL RESOURCES
$30511,707 $3,9409248 $4,422,366
~ rl I
j
EXPENDITURES 1986-86 1986-87 1987-88 f
Actual Estimate Estimate
y Personal Services $2,870,001 $3,1310812 $3,573,266
Supplies 124,372 1600500 153,701
Maintenance 120,348 134822
Services 306,130 326837 129,881
0 439
Su d ,223
n ry 77 620409 67 856 1
Fixed Assets 54 54 279 143,868 68,438
TOTAL EXPENDITURES $30311,707 $3,9409248
{ $4,422,366
7
"s
PERSONNEL (IN WORKER YEARS) 1986-86 1986-87 1987.88
Actual Authorized Prb osed
Service/Maintenance
Office/Clerical 2'0 2.0 2,0
Management/Supervision 11.0 12,6 12.6
Temporary /Seasonal 110 2,0
Sworn Public Safety 3,9 3,9 3,9
84.0 88,0 9i .0
TOTAL PERSONNEL 103.4 107,4 111,4
CITY OF DENTON _ 131
I
ANNUAL BUDGET
{
POLICE/ADMINISTRATION/0040
PROGRAM DESCRIPTION
Police Administration is responsible for the overall supervision and direction
of Department operations, The general administrative functions of policy
development, planning, and coordination of all activities fall into the unit's
responsibilities. In addition, it has specific command and supervisory
authority over Patrol, Criminal Investigation, and Administrative Divisions.
4
C'1
SERVICE LEVEL COMMENTARY
The major expenditures for 1987-88 are for the department's telephone expenses
and for utility payments relativo to the police building. Resources for
personal services have been increased to provide for a statistical services
position. This will enable the department to better analyze crime statistics,
allocate personal resources and input traffic citations to the municipal court
system,
1985-86 1986-87 1987-88
PROGRAM INDICATORS Actual Estimate Estimate
Major Policy Development 1010 1010 10.0
External Investigations 2610 22.9 24.0
132 CITY OF DENTON
Ik
a
f
r
~I
ANNUAL. BUDGET _
POLICE/ADMINISTRATION
J
1986-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
General Resources $187,413 $187,277 $201,615
j ~
,J 1986-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
r Personal Services
$ 93o714 $102p728 $116290
Supplies 4$99 40660 60000
Maintenance 49698 6,060 6,450
Services 800594 703937 72,826
Sundry 647 1,200 950
Fixed Assets 3,261 1712 0
TOTAL EXPENDITURES $187,413 $187,277 $201,516
1985-86 1986-87 1987-88
PERSONNEL SIN WORKER YEARS) Actual Authorized Proposed
Office/Clerical 1.0 1,0 1,0
Management/Supervision lu0 1100 2.0
TOTAL PERSONNEL 2.0 2,0 310
! :.J
1
I
f _ 133
CITY OF DENTON
i
I
I
I
1
I
ANNUAL BUDGET
POLICE/CRIMINAL INVESTIGATION/0041
i
PROGRAM DESCRIPTION {
r.
The primary responsibility of the Criminal Investigation Division is to assist
and support the Patrol Division and other units of the Police Department by
conducting investigations of crimes and crime problems requiring extensive
follow-'up. Specifically, this includes the execution of arrest and senrch ~
warrants, filing of criminal complaints for prosecution, evidence gathering, ~I
and the processing of juvenile offenders,
i
IF7
SERVICE LEVEL CDMMENTARY w `
The resources for 1987-88 provide for the continuation of services. The
property recovery rate is z,d times that of our total expenses. This division
has a very heavy workload and will need additional officers in the future to
continue providing much needed services to the citizens.
1985-86 198687 1987.,88 i
PROGRAM INDICATORS Actual. Estimate Estimate
Property Recovered $19378,586 $2,044,306 $2,0001000
Criminal Cases Piled 275 300 275
u
Juveniles Processed 397 382 360 f
Criminal Offenses Assigned 11600 1,700 1,600
`f
134 CITY OF DENTON
i
i ANNUAL BUDGET
1i
,r
POLICE/CRIMINAL INVESTIGATION
1985.86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
General Resources $5639430 $666,107 $7490256
i
I
1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
j` Personal Services $4639646 $630,098 $690,185
iut Supplies 23,984 28,100 310211
Maintenance 12,691 81200 10,668
Services 37,220 67,800 60,986
Sundry 14,371 40,109 56,306
Fixed Assets 11719 1,800 0
TOTAL EXPENDITURES $663,430 $666,107 $749,266
Y '
1 I
1385-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed f
Office/Clerical 1.0 1.0 110
Sworn Public Safety 17„.0 17,0 17,0
! f
J TOTAL PERSONNEL 1810 1810 18.0
135
W
CITY OF OEN70N
r~ - ANNUAL BUDGET
yt
POLICE/ADMINISTRATIVE'/0042 ~
PROGRAM DESCRIPTION
The Administrative Division provides administrative support of operational
units. Specifically, the unit is responsible for Personnel and training
coordination, crime prevention activities, inter,ial investigations, processing
of arrested persons, and maintenance of D,opartment records.
" 1 I ,I
i
SERVICE LEVEL CoMENTARY ll
The division provides in-house training programs for 90 officers. We also !!f
work closely with tho public to educate them about crime prevention. The !
i three additional officers in the patrol division will increase new personnel
training activities.
i
My
\1114(I1
1986-86 1986-87 1987-88~
PROGRAM INDICATORS Actual Estimate Estimate
Firearm Training Hours 21666 2,784 2,976 r
Emergency Driving 432 792 6?6 l
Field Training 81640 3,360 1,440
136 - CITY OF OFNTON
J
r
I
1-
1
ANNUAL BUDGET
POLICE/ADMINISTRATIVE
1985-86 1986-87 1987.88
RESOURCES Actual_ Estimate Estimate
~General Resources $360,200 $473,345 $487,286
pq 1986-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate j
~ Personal Services $2370257 $306,469 $364,152
Supplies 245171 290050 31,800 1
Maintenance 19,031 18,250 210625
Services 220961 230700 260808
Sundry 220559 119000 500
Fixed Assets 340221 84,886 439400
TOTAL EXPENDITURES $3600200 $4739345 $487,285
r r'
r' < 11
y 1 X4.1
1(t f
1985.86 1986-87 198788
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Office/Clerical 4,5 4.5 4,5
Sworn Public Safety 7,0 7.0 7,0
TOTAL PERSONNEL 11.5 11,5 11,5
,i
137
- CITY OF DENTON
f
j
t ANNUAL BUDGET
POLICE/PATROL/0043
PROGRAM DESCRIPTION
The Patrol Division is charged with general patrol services, including the
response to calls for service by the public, apprehension of criminals, i
traffic enforcement, accident investigation, regulatory enforcement, and
rendering general services to the public.
f
iJ
+ I
I
E!j
l
SERVICE LEVEL COMMENTARY
The current funding level will provide three additional police officers for
the Patrol Division, 'these officers would be deployed during peak periods of
activity, These traffic officers would devote approximately 75% of their duty f
time to the enforcement of traffic laws with the balance of their time spent
i on ma,or accident investigations, Funding is also provided for Phase III of
the Individual Assigned Vehicle Plan.
LA
h1
1985-86 1986-87 1987-88
PROGRAM INDICATORS Actual Estimate Estimate
21j471 209000 ~
16,804
Traffic Tickets Issued
Other Custody Arrests 31597 3,619 30500
Warrants Served 31168 3,000 21800 kE
4 i...
138 - CITY OF DENTON
ti;s
I
I~
t
fl
V
_ ANNUAL BUDGET
~I
POLICE/PATROL
RESOURCES 1986.86 1986-87 1987-88
Actual Estimate Estimate
Revenue Sharing $ 687t826 General Resources $ 8,36?.
P 1,b22,839 $
2,605,167 _2,984,309
TOTAL RESOURCES
! $21410,664 $2,613,619 $2,984,309
E
it -
I
1985-86 1986-87
EXPENDITURES 1987-88
Actual E ~stimate Estimate
Personal Supplies Services $2,0751485 $2,19^ 627 $2,502s639
Maintenance ~ 71,618 88 700 85,690
Services 841128 1020322 91,238
1640365 174,400 I'
Sundry 0 100 279,604
{
Fixed Assets 100
16,078 56,470 26,038
TOTAL EXPENDITURES $2,4109664 $2,613,519 $2,984,309
~I
PERSONNEL (IN WORKER YEARS) 1985.86 1986-87 1987-88
Actual Authorized Pro osed
nil Service/Maintenance 210 Temporary/Seasonal 3.9 2. 2,0 I
Office/Clerical 3.0 3.9 9 3,9
6.0 6.0 3
Sworn Public Safety 60,0 610
64,d 67.0
TOTAL PERSONNEL 71.9 75.9 I
76.9
i
139
CITY OF DENTON _
i
ANNUAL. BUOOET
r'
ANIMAL CONTROL/0044
I,
PROGRAM DESCRIPTION
The Animal Control Division is responsible for citywide enforcement of 1
municipal animal control ordinances, investigation of animal bites
t impoundment of animals and their disposition, maintenance of the City Anima y '
Shelter, removal and disposition of dead animal carcasses, and quarantine
animals for the County, i i
~e
r•
SERVICE LEVEL COMMENTARY j1
Thia budget provides a comparable level of service in 1988,
J
1
1986-86 19p6.87 1987•$8 "A'
PROGRAM INDICATORS Actual Estimate Estimate
Animals Sheltered 6,879 6,844 6,024
Animals Euthanized 4,286 41664 3,866
Citations Issued 746 10200 862 ;
Animals Adopted 242 260 210
Miles of Street Patrolled 42,000 44,000 469000
b
J ~I
I
140 CITY OF 09NTON
i
a
i
f
ANNUAL BUDGET
j I
ANIMAL CONTROL
' 1986.86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
Animal Control Revenues $ 33,883 $ 67,060 $ 60,449
General Resources 140 96 166,296 1863752
! TOTAL RESOURCES $174,839 $2230366 $246,201 k j
M! 1985w86 1986.87 1987.86
EXPENDITURES Actual Estimate Estimate
personal Services $1290896 $172,807 $183,988
Supplies 16,611 17,235 21$60
Maintenance 6,619 6,000 6,200
4 Services 22,476 28,313 34,663
Insurance 11000 0 0
0 0 0
Sundry 0 0
b Fixed Assets 338
TOTAL EXPENDITURES $174,839 $2230366 $246,201
4
13
M
I 1986-86 1986.87 1987.88
PERSONNEL (1N WORKER YEARS) Actual Authorized proposed
Office/Clerical 010 1,0 110
Service/Maintenance 6.0 6,0 6.0
Management/Supervision 1,,0 1 r0 11.0 I
TOTAL PERSONNEL 7,0 8,0 8,0
r
141
CITY Of DENTON
is
ANNUAL BUDOET
i
n
DEPARTMENT SUMMARY BY CATEGORY SUMMARY -FIRE f1'
RESOURCES 1986-86 1986.87 1987-88
Actual Estimate Estimate 17 1
J
Ambulance Fees I
County Contribution /Ambulance $ 207,841 $ 240,666 $ 23x,000 I 1
' Small Cities Contribution/Ambulance 360418 37,626 39,676
Fire inspections 44,440 66,620 162,278
General Resources 3,179,819 3,264,420 3,184,271
TOTAL RESOURCES $3,604,799 $31736,947 $3,893 111I!
,E t
~`1 I
1086.86 1986-87 1987-88
EXPENDITURES Actual Lstimata Estimate
Personal Services $3,273,319 $3,3131646 $3,396,486-~'
Supplies 83,426 89,766 116,713
Maintenance 86,719 84,824 89,733
Services 189,U24 2060934 232,691
Sundry 80 100 600
Fixed Assets 32,232- 419678 67,889
TOTAL EXPENDITURES $3,604,799 $3,736,947 33,8931111
KI I
1986.86 1986-87 1987.88
PERSONNEL (IN WORKER YEARS)
Actual Authprized Pro osed
Office/Clerical 1,6 1,6 2,0
Technical /Paraprofessional 3,0 3 O 3 0 F
Management/Supervision 2,0 2,0 2 0
Temporary/Seasonal
Sworn Public Safety 91.0 y1.0 910,00
TOTAL PERSONNEL J I
97,6 97,6 9810 f
142
CITY OF DGNTON
d
i
I
i
I
N
t - ANNUAL BUDGET
SUMMARY - FIRE DEPARTMENT SUMMARY BY DIVISION
1985.86 1986.87 1987-88
R RESOURCES Actual Estimate, Estimate
Fire Operations $ 380,640 $ 417,627 $ 666,666
Fire Prevention 440440 66,000 162,275
j' General Resources 31179,819 3,264L420 31184,271
TOTAL RESOURCES $3,6040799 $3,736,947 $3,8930111
1985.86 1986-87 1987.88
EXPENDITURES Actual Estimate Estimate
Fire Administration $ 213,688 3 224,418 5 241,468
Fire Operations 312609191 3,367,989 396081860
Fire Prevention 140,920, 144,640 142 773
TOTAL EXPENDITURES 53,6041799 $3,736,947 $30893,111
1986-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Fire Administration 3,6 3,6 4,0
Fire Operations 90,0 90,0 90.0
Fire Prevention 4.0 4,0 4.0
TOTAL PERSONNEL 97.5 97.5 9810
143
CITY OF DENTON
f
i
f
,
ANNUAL BUDGET
FIRE/ADMINISTRATION/0060
PROGRAM DESCRIPTION
The Administration Division is responsible for directing the policies of the
City in formulating procedures for the Fire Department, This entails coor-
dination of three divisionsi Operations, Prevention, and Administration,
Additional responsibilities includes preparation of the budget, schedules,
reports, personnel, and other Fire Department record maintenance, and news
media contacts
,
i
9
{
(I
a SERVICE LEVEL COMMENTARY
,
The programmed expenditures for 1987.88 will increase the current level of
service, A part-time secretary has been upgraded to a full-time position,
I This additional support will enable the Administration and Prevention
Divisions to reduce back logs of paper work, This will also enable the Fire
Inspectors to spend more time on field inspections,
r
. I
1985.86 198687 1987.88
PROGRAM INDICATORS Actual Estimate Estimate
Buildings 24 24 ?4
Emergency Alarms 4,792 5 000 6 160
144 CITY OF DENTON
i
II
J
I
i
1
ANNUAL. BUDGET
FIRE/ADMINISTRATION
1986-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
General Resources $213,688 $224,418 ;241,468
i
1986-66 1986-87 1987-88
EXPENDITURES Actual Estimate Estimatb
n, J Personal Services $1190944 $121,148 $136,122
+ts Supplies 2,106 3,160 10,463
Maintenance 13,780 61114 6,833
$ervices 77,779 93,306 88,660
FixedyAssets 80 100
0 1,600 20600
• ~ ~ 880
TOTAL EXPENDITURES $213,688 $224,418 $241,458
l
,~1 ~~yl ~~l ill lt
i986-86 1986.87 1987-88
' PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
341 ..;I
Office/clerical 1.6 1.6 2.
r ;11' Management/Supervision 1,0 1,0 1,p
Temporary/Seasonal 010 010 0,0
Sworn Public Safety 110 1_„0 1,.0
TOTAL PERSONNEL 3,6 3,6 410
145
-
CITY OF DENTON
I
N 'r C
ANNUAL. BUDGET
,
FIRE/OPERATIONS/0061
PROGRAM DESCRIPTION
The Operations Division maintains four fire stations, five engine companies,
i two booster companies, one snorkel company and two ambulances, twenty-four
hours per day, in readiness for prompt and efficient service, Companies spond
time at the drill field each week, They continue in-station pre-fire planning
each week with in-station classes and maintenance on buildings and grounds
carriod out daily,
,r
r. r SERVICE LEVEL. COMMENTARY
The funds for 1987.88 will continue the current level of service, with the use
of a systematic scheduling of compensatory days off in lieu of overtime pay,
1 Services have been increased to provide for replacement of one ambulance and a
booster truck,
IE
198686 1986.87 1987.88
PROGRAM INDICATORS Actual Estimate Es imate
C Vehicles In Service 17 17 17
Key Rate (Insurance) 170 170 170
Emergency Calls 4,862 41964 5 200
r
146 CITY OF DENTON
I,
ikk
f
i
i
t
ANNUAL SUDGET
FIRR/OPERATIONS
1986-86 1986-87 1987.88
RESOURCES Actual Estimate Estimate
Ambulance Fees $ 136,281 $ 139,237 S 282,890
County Contribution/Ambulance 207,841 240,666 234,000
Small Cities Contribution/Ambulance 36,418 37,626 39,676
General Resources 2,869,661 2_,960~4f2 2 962,316
ppt. TOTAL RESOURCES $3,2601191 $3,3674989 $3,608,880
Ii
1986.86 1986.87 1987-88
EXPENDITURES Actual Estimate Estimatt
Personal Services $2,981,410 $3,070,903 $3,137,664
Supplies 76,690 80,160 101,660
Maintenance 71,298 77,000 811000
Services 102,623 102,368 134,311
Fixed Assets 19,370 37,678 64,466
J TOTAL EXPENDITURES $3,260,191 $3,367,989 $30608,880
1986-86 198687 198788
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Office/Clerical 0,0 0,0 0,0
Professional 0.0 010 010
Temporary/Seasonal 0,0 010 0,0
Sworn Public Safety 90,0 90,0 90,0
TOTAL PERSONNEL 90,0 90.0 90,0
,j
" CITY OF DENTON 147
i
I
`i
ANNUAL BUDOET
FIRE/PREVENTION/0062
PROGRAM DESCRIPTION
The Fire Prevention Division makes business inspections, enforces fire codes,
handles arson cases, and investigates all fires,
i I
This division also conducts fire prevention programs throughout the City with
all ages particioating,
f1' ,
>.I
1
SERVICE LEVEL COMMENTARY
For 1987.880 on duty Firefighters will provide more manpower for F~
investigations and educational programs.
E
ICJ t
1986-86 1986.87 1987-88
PR0GRA14 INDICATORS Actual Estimate Cstlmate ,
Inspections 3,400 3,660 31900
Investigations 160 180 220
Programs Given 110 170 200!
r;))E
i,
148
CITY OF DENTON
is
3 ,
ANNUAL BKOET
.l
FIRE/PREVENTION
r~
1986.86 1986-67 198788
RESOURCES Actup'I Estimate Estimate
h} ~
Fire Inspections $ 44,440 $ 66,000 $162,276
General Resources 96,48 89,640 (9,6021
} TOTAL RESOURCES $140,920 $1440640 $1420773
t
1986.86 1986-87 1987.88
EXPENDITURES Actual Estimate Estimate
Personal Services $111,966 $1210594 $1234799
Supplies 6,730 60466 31700
Maintenance 11641 2,710 20900
Services 80722 11,270 11,820
Fixed Assets 12,862 _ 21600 654
TOTAL EXPENDITURES $140,920 $144,640 $142,773
IM
1985-86 1986.87 198788
PERSONNEL (IN WORM YEARS) Actual Authorized proposed
`f Technical/Paraprofessional 3.0 3,0 3.0
J Management/Supervision 1.0 110 1.0
Sworn Public Safety 0.00 0,0 0.0
TOTAL PERSONNEL 4.0 4,0 4,0
~I
149
CITY OF DENTON
I
ANNUAL BUDGET
I^ ~I
I
i
City of Denton ,
I
I
~ I
Olty
OounoH
elected
LEGAL ADMINISTRATION JUCIGE
t.
i.
' ; UT ILITIE9 PLANNINq MUNIOIPAL FINANOE PUgLIO
j SERVIOES WORKS
L,
M 3
I
f
CITY OF DENTON
I
{
z
ANNUAL BUDGET
COMMUNITY SERVICES
ADMINISTRATION
5. j CITY MANAGER
i PLANNING MUNICIPAL
l1 AND COMMUNITY SERVICES
DEVELOPI~MENT
-7
LIBRARY PARKS
ADMINISTRATIG~V AND RECREATION
` ADMINISTRATION
SUPPORT RECREATION
SERVICES `
I ADULT PARK
SERVI CES 'MAINTENANCE
CHILDREN'S
-SERVICES
C ~1
CITY OF DENTON 151
r
E -
I
i,!, ANNUAL BUDGET
SUMMARY - PARKS AND RECREATION DEPARTMENT SUMMARY BY DIVISION r
1985-86 198687 1987-88
1 RESOURCES Actual Estimate Estimate
Recreation $ 85,527 $ 850000 $ 850000
Parks Maintenance 7,973 8,000 8,000
General Resources 1,599,647 1,659,124 116740166 it j
TOTAL RESOURCES $1,693,147 $1,752,124 $1,767,166
+fl
f ~
v
1985-86 1986-87 1987.88
f, EXPENDITURES Actual Estimate Estimate I
Parks Administration fi 202,409 $ 2160497 $ 214,464 tii~Recreation 765,795 745,489 741,245
Parks Maintenance 724,943 790L138 811,467
TOTAL EXPENDITURES $1,693,147 $1,762,124 $10767,166
1985-86 198687 1987-88 r
PERSONNEL SIN WORKER YEARS) Actual Authorized Proposed
Parks Administration 5.0 6.0 6,0
Recreation 27,3 23,9 24.2
Parks Maintenance 22.9 24,6 25.1
{ TOTAL PERSONNEL 55,2 53.6 64,3
i
i
152 _ CITY OF DENTON -
i
+
II
i
_ ANNUAL BUDGET
f
DEPARTMENT SUMMARY BY CATEGORY SUMMARY - PARKS AND RECREATION
1985-86 1986-87 1987-88 f
RESOURCES Actual Estimate Estimate
Swimming Pool 34,227 $ 36,000 $ 36,000
Cemetery 7,973 89000 8,000
ri Community Building Rent 190646 20,000 200000
Recreation Program Fees 21,001 20,000 20,000
Athletic Program Fees 10,663 10,000 10,000
General Resources 1,599,647 1j659,124 1J 674,166
i TOTAL RESOURCES $1,693,147 $1,752,124 $1,767,166
+.j 1986-86 1986-87 1987-88
EXPENUITURES Actual Estimate Estimate
_s Personal Services $1,082,709 $1,152,644 $11224,040
Supplies 1450268 1390806 131,823
Maint-enance 903886 100,738 98$60
Services 3709377 368,436 3069110
Insurance 11300 0 0
Sundry 471 600 600
Land U 0 4
Fixed Assets 2,146 0 6,343
TOTAL EXPENDITURES $1,6930147 $1,762,124 $11767,166
i
I 1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Service/Maintenance 11,0 14,0 14.0
Office/Clerical 3.0 3.0 3.0
Technical/Paraprofessional 4.0 4.5 4,5
Professional 12.0 12,0 12,3
Management/Supervision 6.0 6,0 6,0
Temporary/Seasonal 17.2 14,0 14'5
TOTAL PERSONNEL 55,2 53,6 54,3
1
153
017Y OF DEN70N
i
1
4
I
N ,
t _
ANNUAL BUDGET
PARKS AND RECREATION/ADMINISTRATION/0060
PROGRAM DESCRIPTION
The Administration Division is responsible for the overall guidance, l
development, management and promotion of the leisure system and strives to be
responsive to the needs and interests of the community and citizens,
'I
SERVICE LEVEL COMMENTARY
The proposed funding will continue the current level of services, Due to the
current economic climate this division has reduced its 1987-98 expenditure ;
level to $1,500 below that of last year,
1986-86 1986-87 1987-88
PROGRAM INDICATORS Actual Estimate Estimate i.,'
Advisory Board Meetings 35 35 36 I,1
Meetings With Other Groups 45 45 46a
1 or Agencies
i
154 CITY OP DENTON
i
,
i
E
P
li
ANNUAL BUDGET
PARKS AND RECREATION/ADMINISTRATION {
1985-86 1986-87 1987-88
RESOURCES Actual_ Estimate Estimate
` General Resources $202,409 $216,497 $214,454
j 1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Personal Services $143,409 $155,297 $160,626
Supplies 220300 22,600 20,229
Maintenance 29884 3,000 39000
Services 33,476 350250 30,260
Insurance 300 0 0
Sundry 40 350 360
Fixed Assets _ 0 0 0
t
TOTAL EXPENDITURES $202,409 $216,497 $214,454
r
1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Aut_h_o.rized. Proposed
I Service/Maintenance 0,0 0,0 010
Office/Clerical 3.0 3,0 3,0
f Professional 1,0 110 1.0
Management/Supervision 110 1.0 110
I Temporary/Seasonal 0.~0 0.0 010
l TOTAL PERSONNEL 510 5,0 5,0
155
CITY OF DENTON
' J
i
I
i
i
' ANNUAL BUDGUr
PARKS AND RECREATION/RECREATION/0062 l
t
PROGRAM DESCRIPTION
The Recreation Division provides staff, facilities, and supplies for a variety
of recreational activities and community services in an organized and ^i„
supervised setting, These services are available to a broad segment of the ~
I population. The Division operates twn recreation centers, a senior citizens'
center, swimming pool, and the Civic Center. Supervision is given to all
athletic programs in the City.
SERVICE LEVEL COMMENTARY
I
The funds for 198788 will reduce the current level of service. This division,
has lowered its total expenditure level in 1987-68 by $6,143 to accommodate
the current economic climate. This reduction is accomplished through the
+ reduction of special events programming, brochure printing and distribution.
I
k
1985-85 1986-87 1987-88
PROGRAM INDICATORS Actual Estimate Estimate i°
Attendance 560,000 684,000 760,000
Classes Offered 225 265 255 16
136 CITY OF DENTON _
,
4
k
1
ANNUAL BUDGE.r
1 1
PARKS AND RECREATION/RECREATION 1
I
1986-86 1986-87 1967-88
RESOURCES Actual Estimate Estimate
Swimming Pool $ 34,227 $ 35,000 $ 35,000
Community Building Rent 19,646 20,000 20,000
1 Recreation Program Fees 21,001 200000 200000
Athletic Program Foos 10,653 '100000 103000
General Resources 680,268 660,489 656,246
+r I f
TOTAL RESOURCES $766t795
$746,489 $741,246
r
i
r 1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Personal Services $462,257 $483,208 $518,123 s
Supplies 610059 540031 630218
L» Maintenance 21,725 16,550 12,660
Services 2189267 191,700 157,354
Insurance 0 0 0
Sundry 341 0 0
Fixed Assets 21146 r 0 0
T07AL EXPENDITURES $765,795 $746,489 $7419246
f
PERSONNEL 1985.86 1986-87 1987-88
Actual Authorized Pr_ 2 osed
Technical/Paraprofessional 4,0 4.6 Professional 4,6
1010 10.0 0 10.3
j Management/Supervision
Temporary/Seasonal 1 1'0 1.O
1 12.3 3 8.4 8r4
TOTAL. PERSONNEL. 27.3 23.9 24.2
w.!
CITY OF DENTON 157
I
i'
ANNUAL BUDGET
I
PARKS AND RECREATION/PARK MAINTENANCE/0064
f
PROGRAM DESCRIPTION
The Parks Division is responsible for the maintenance and development of the
city parks, recreation centers, athletic facilities, public grounds,
l roadsides, boulevards, traffic islands, cemeteries, formal gardens and greenhouses, as well as grounds at other miscellaneous
areas at the trade
square, airport runways, police shooting range, electric distribution
substations, and the City Service Center,
SERVICE LEVEL COMMENTARY
The proposed funding for 1987-88 will continue the current level of services,
This department is working with the beautification committee to improve the
image of Denton overall, An additional 1/2 seasonal position is added in
1987-88 to maintain 52 additional acres of state highway right-of-ways.
I
i -
1985-86 198687 1987-88
PROGRAM INDICATORS Actual Estimate Estimate
No. of Develoned Acres Mowed 276 286.61 221
No. of Partially Developed Acres Mowed 271 271 271
No. of Roadside & Boulevard Acres Mowed 343 646 698
No. of Cometery Acres Mowed 33 33 33
No. of Ballfields Maintained 18 18 15
No. of Tennis Courts & Play Courts 24 24 2~
No. of Picnic Pavilions 7 7
` Restroom Facilities 16 16 16
158 CITY OF DENTON
I
1
ANNUAL BUDGET _
PARKS AND RECREATION/PARK MAINTENANCE
1985-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
Cemetery Fees $ 7,973 $ 8,000 $ 8,000
Gendral Resources 716,970 7820138 803,467
TOTAL RESOURCES $7240943 $7909138 $8119467
R4' c
I ~ k
1986-86 1986-87 1987-88 I
EXPENDITURES Actual Estimate Estimate
Personal Services $4779043 $614,139 $545,292
Supplies 61,899 63,175 58,376
Maintenance 660277 819188 82,800
^i Services 1180634 131,486 118,606
Insurance 11000 0 0
Sundry 90 160 160
Fixed Assets 0 _ 0 _ 6,343
TOTAL EXPENDITURES $124,943 $7903138 $811,467
i
;
1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Service/Maintenance 14,0 '14,0 14.0.
Professional 1,0 110 1.0
Management/Supervision 4.0 4.0 4.0
Temporary/Seasonal 4,9 5.6 6.1
i TOTAL PERSONNEL 23,9 24.6 25.1
'1 E
i
i
- 159
CITY OF DENTAN
- = ANNUAL BUDGET
SUMMARY - LIBRARY DEPARTMENT SUMMARY BY DIVISION
I
1986-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
County Contribution
Library Administration $ 0 $ 0 $ 0
Support Services 23,290 27,600 26 OUO
Adult Services 36,829 430200 42,000 l h
Children's Services 280190 34,200 32,000
General Resources 630,619 631,118 603,557
TOTAL RESOURCES $718,928 $7360118 $783,557
1985-86 1985-87 1987-88
EXPENDITURES Actual Estimate- Estimate
Library Administration $161,306 $179,093 $1969630
Support Services 1820133 191,926 232,518
Adult Services 2630924 2500743 232,334 "s
Children's Services 1010666. 114,357 1230075
TOTAL EXPENDITURES $7189928 $736,118 $783,657
i
1985-86 1966-87 1987-88
PERSONNEL {IN WORKER YEARS) Actual Authorized Proposed l•.;
Library Administration 4.0 4,0 4.0
1 Support Services 1110 11.0 13,0
Adult Services 810 8.0 6,0
Children's Services 4.8 4.8 4,8
p TOTAL PERSONNEL 27,8 27.8 27.8
160 CITY OF DENTON -
s,
1
ANNUAL BUDGET
,^7
-I DEPARTMENT SUMMARY BY CATEGORY SUMMARY - LIBRARY
-I RESOURCES 1985-86 1986-87 1987-88
Actual Estimate Estimate i
County Contribution $ 880309 $1054000 $100,000
General Resources 630,619 6310118 6831667 j
TOTAL RESOURCES $718,928 $736,118 $783,557
1985-86 1986-87 1987-88
EXPENDITURES
Actual Estimate Estimate
Personal Services $546,194 $682,397 $620,696 J
Supplies 13,636 13,660 17,060
yF Maintenance 51394 5,400 6,850
Services
1
950855 76,875 77,306 ~
Insurance 3'204 0 O
.J Sundry
66
Fixed Assets 54,589 57,741 61 69
0
^j TOTAL EXPENDITURES $7180928 $736,118 $783,557
( 1986-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Service/Maintenance 110 1.0 1.0
Office/Clerical
ii
WI 20,8 1918 19,8
Professional 5.0 6,0 6,0
Management/Supervision 110 1.0 1.0
Technical/Paraprofessional 010 0,0 0.0
3 TOTAL PERSONNEL 27.8 27,8 27,8
I~
J 161
CITY OF DENTON
I
i
ANNUAL BUDGET
i..
LIBRARY/ADMINISTRATION/0070
PROGRAM DESCRIPTION f
- f
This division administers and supervises all library activities by;
implementing and monitoring library programs; preparing annual budgets and
monitoring expenditures; planning for capital improvements; promoting the
integrations of library programs into the community; maintaining records and
files and preparing necessary reports; accepting, selecting and acknowledging
gifts to the library, We are also responsible for developing library growth
in conjunction with local, regional, state and national organizations and
agencies,
ri
SERVICE LEVEL COK ENTARY
I
The resources provided will continue the same level of service, Due to the
restricted state of the economy we will not implement any now programs. r
M
95-86 1986-7 197-8
h PROGRAM INDICATORS lActual EStiimato Estimate
Memorial /Donation Transactions 20197 1,456 1,500 Illi
Letters/Board Notices 1,782 2,762 2,200
1 Reports/Budget/Grant Applications 131 184 150
;
162 CITY OF DENTON
i
f
ANNUAL BUDGET
i
i
LIBRARY/ADMINISTRATION
I
RESOURCES 1985.86 1986-87 1987-88
Actual Estimate Estimate
J General R~ccrjrces $181,305 $179,093
$195,630 4
I
I I
i
EXPENDITURES 1985-86 1986-87 1987-88
Actual Estimate Estimate
Personal Services $113,808 $1719170 $129,009
` Supplies
Maintenance 1,206 81900 99200
Services 1,b50 1,650
Insurance 58,278 57,318 55,706
Sundry 31204 0 0
Fixed Assets. 56 56 65
O 0 O
J TOTAL EXPENDITURES $1811305 $1799093 $1959630
•-•I E 87 PERSONNEL (IN WORKER YEARS) 19
Actual 86-86 Authorized P1987-88 oposed
Service/Maintenance 1.0 1.0
Office/Clerical 2.0 1.0
Management/Supervision 210 2.0
1,-0 1~0 1.0
I ; TOTAL PERSONNEL 4.0 1 0
4.0
CITY OF DENTON _ 163
i
F
- ANNUAL BUDGET
LIORAR..SUPPORT SERVICES/0072
PROGRAM DESCRIPTION
This division is responsible for registering patrons, providing library cards,
performing r,„ck-out and check-in of materials, maintaining file of overdues, r
notifying patrons when books are late, collecting fines, reshelving books and I~
automation of circulation,
j
SERVICE LEVEL. COMMENTARY ±»i
The budget will continue the necessary material processing for next year.
i
1985-86 1986-87 1987-88
l PROGRAM INDICATORS Actual Estimate Estimate
Materials Circulated 3169860 368,432 350,006 {
Patrons Registered (City) 60709 61464 5,000 I•.'
Technical Materials Processed 8,323 61710 1,436
Patrons Registered (County) 2,467 2,062 1,750
!T
I
E
{
f 161 - CITY OF DENTON
I
{
ANNUAL BUDGET
f
LIBRARY/SUPPORT SERVICES j
I
RESOURCES 1985-86 1986-87 1987-88
Actual Estimate Estate
.1 County Contribution
General Resources $ 23,290 $ 27,600 $ 26,000
158,843 164,326 206'618,
TOTAL RESOURCES $182,133
y $191,9?.5 $2320518
I
EXPENDITURES 1986-86 1986-87
Actua 1987.88
1
Es
timate
Personal Services $175,710 supplies 2,894 $188,575 $228,668
Maintenance 0 0
? Services 3,529 30100 3,700
Fixed Assets 0 250
0 150
0
TOTAL EXPENDITURES 0
$182,133
J i $191,925 $232,518
I
PERSONNEL (IN WORKER YEARS) 1986-86 1986-87 1987-88
Actual Adth, owed Proposed
I Office/Clerical 11.0
Professional 13,0 13.0
Technical/Paraprofessional 0.0 0.0 0,0
' Management 0.0 0.0 0.0
! 0.0 0.0
'f TOTAL PERSONNEL 11.0 13.0 O.0
13,0
. r CITY OF DENTON = 165
I
i
j`
i
I
1
V
_ ANNUAL. BUDGET _
I
LIBRARY/ADULT SERVICES/0073
PROGRAM DESCRIPTION
i
This division staffs the Reference and Readers' Advisor desks sixty hours per
week, locates and borrows for patrons materials not owned by the library,
answers reference questions, does limited research from local history
collection for mail requests and borrows films for individuals and groups from
system collection.
SERVICE LEVEL COMMENTARY
f
This budget will allow the division to assist patrons in locating materials
and information in the fiction, nonfiction, art, audio-visual, and current
periodical areas; and allow continuation of aid to the public in providing
factual arrd research information, both in print an' microfilm formats. This
division will expand less in the personal services area due to porsonnel
transferring into the support services division,
k
f
1985-86 1986-87 1987-88 '.i
PROGRAM I1401CATORS Actual Estimate Estimate
I.
Patrons Assisted 39,009 50,288 44,649
Books Reserved 30743 30894 3,700
Interlibrary Loan Transactions 512 490 400
166 - - -
- CI'rY OF l7ENTON
III ~ ~
~ I
f~
E~ -
ANNUAL BUDGET
LIBRARY/ADULT SERVICES ff
1
1985-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
I
County Contribution $ 36,829 $ 439200 $ 42,000
General Resources 217,096 207,543 190,334
TOTAL RESOURCES $253,924 $260,743 $232,334
l
1985-86 1986-87 1987-88
~I EXPENDITURES Actual Estimate Estimate
Personal Services $167,982 $181,054 $155,150
Supplies 4,940 41000 6,750
Maintenance 660 550 400
` Services 37$27 19,148 210150
Fixed Assets (books) 43,015 451991, 485884
TOTAL. EXPENDITURES $2639924 $250,743 $2320334
Vf~
1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Office/Clerical 510 5,0 210
Professional 3.0 3.0 4.0
ff TOTAL PERSONNEL 810 8.0 6.0
4
W
167
CITY OF DENTON
I
i
- - ANNUAL BUDGET ~ kk
f
LIBRARY/CHILDREN'S SERVICES/0074
i
PROGRAM DESCRIPTION j
This division provides materials and services to children and their parents
and to others interested in children's materials in Denton County, Children's
Services also plan and present programs to children, ages 3-12, and select and
maintain toy lending collection, select children's materials, and maintain
children's Collection and catalog.
e
411))
1 I
SERVICE LEVEL COMMENTARY
Children's Services will fend all positions and continue current programs for
children throughout 1987-88,
I
1985-86 1986-87 1987-88
PROGRAM INDICATORS Actual Estimate Estimate
i
Programs Presented 402 532 400
Program Attendance 11,124 11,358 10,000
Patrons Assisted 91411 11,306 100000
i
f
168 CITY OF DENTON
f
{
L_
ANNUAL. BUDGET f,
LIBRARY/CHILDREN'S SERVICES j
~ i
1985-86 1986-87 1987-88
`f RESOURCES Actual Estimate Estimate
County Contribution $ 28,190 $ 34,200 $ 32,000
General Resources 73,376 800157 91,076
TOTAL RESOURCES $101,566 $114,357 $123,075
i
i
I~ • a it
i
1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Personal Services $ 880694 $101,698 $107,869
Supplies 10048 760 10100
Maintenance 0 100 1,100
Services 260 169 7300
Fixed Assets (books) - 11,674 _11,%50 I2,
06
TOTAL EXPENDITURES $101,666 $1149357 $123,075
1985-86 1986-87 1987-88
PERSONN L (IN WORKER YEARS) Actual Authorized Proposed
Office/Clerical 2.8 218 2.8
k Professional 210 2,0 2.0
Temporary/Seasonal 0,0 0j0 0.00
TOTAL PERSONNEL 4,8 4.8 4,8
" _ CITY OF DENTON 169
FR
1
i
3
ANNUAL BUDGET = - ~
PLANNING AND COMMUNITY DEVELOPMENT/AD14INISTRATION/0015
PROGRAM DESCRIPTION
The Planning and Community Development Department administers the zoning and
subdivision process, coordinates the Capital Improvements Program, directs
development review, conducts comprehensive planning, reviews and updates
ordinances, administers the Fair Housing Ordinance, and performs professional
staff support to the City Council, the Planning ..nd zoning Commission, the
Historic Landmark Commission, the Community Development Block Grant ((OBG)
Advisory Committee, the Human Resources Committee and special task forces
appointed by the City Council,
j SERVICE LEVEL COMMENTARY
The Planning budget will allow for the continued level of service to users,
To avoid personnel cutbacks, amounts allocated to supplies, maintenance,
sundry, and fixed assets have been reduced or eliminated.
1
1985-86 1986-87 1987-88
I PROGRAM INDICATORS Actual Estimate Estimate
' I Zoning Cases 750 675 750
Processing Time (weeks) 6 6-8 8-10
Other Planning Cases 6,500 6,000 71500
i
170 _ CITY OF DENTON
f
i
_ ANNUAL BUDGET !
I 1I
PLANNING AND COMMUNITY DEVELOPMENT/ADMINISTRATION J
I
1985-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
I Zoning Permits $116,855 $ 74,330 $119,000
Wine/Beer Permits 7130 5,700 11,000
General Resources 238,630 318,732 263,369
TOTAL RESOURCES $362,852 $398,762 $393,359
!
1985-86 '1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
II Personal Services $276,438 $312,406 $316,856
tr Supplies 22,609 24,253 19,666
Maintenance 304 11200 800
Services 47$94 49,830 50,638
( Sundry 8,964 8,100 6,500
t 1°~ Fixed Assets 7,043 21973 0
TOTAL EXPENDITURES $362,852 $398,762 $393,359
}
! r)
i~ll
1986-86 1986-87 1987-88
PERSONNEL. (IN WORKER YEARS) Actual Authorized Proposod
r- Office/Clerical 3.0 4.0 4.0
Technical/Paraprofessional 110 116 1.6
Professional 4.6 616 4.6
~:..1 Management/Supervision 1.0 210 2.0
WJ Temporary/Seasonal 1.6 2,5 2.5
` TOTAL PERSONNEL 11.0 1615 14.5
t~
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171
{ CITY OF DENTON
s
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4
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- ANNUAL BUDGET - ;
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,
CITY POPULATION
9 YEAR TREND
E `"1
oo - r1
I 1 i)
HQ 81 H,. s3c4 r3'1 ►3!.5 8t7 87 R8
YEAHLY r or u1_A1 ic:~ra
172
CITY OF DENTON
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ANNUAL BUDGET
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NON-DEPARTPIENTAI. EXPENSES
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CITY OF DENTON 173
4
1
ANNUAL BUDGET 4
MISCELLANEOUS EXPENSE AND CONTRIBUTIONS TO OTHER AGENCIES/020M
PROGRAM DESCRIPTION
The City contributes toward the support of various community agencies and
organizations, These contributions fall into three categories;
Joint City-County Agencies rtt
County-wide Tax District
Agencies Supported by the Hotel Occupancy Tax
cl
Joint City-County Agencies
r i
Contributions to joint City-County agencies the City/County Health Unit
have been established through the allocation process approved by the City
Council and the Commissioner's Court. This allocation is determined by the ~v
use of the facilities, r
County-wide Tax District
The County-wide Tax District was established by State law for the purpose of
developing the assessed value for each taxing jurisdiction within the
County. The District provides the City's tax roll and conducts the Board of
Equalization.
Agencies Supported by the Hotel Occupancy Tax
Contributions to the Visitors/Convention Center, the Main Street Program,
the Cultural Confederation, and the North Texas Fair Association represent
99% percent of the income received from the Hotel/Motel Occupancy Tax. The
City retains 1% for administration expense and distributes the rest to the
j organizaions mentioned above. The funds budgeted are based on the estimate
I of revenue for the year, The total tax is 7% of the room rental rate.
i
174 _
CITY OF DENTON
N
1l, I _ ANNUAL BUDGET
1
- MISCELLANEOUS EXPENSE AND CONTRIBUTIONS TO OTHER AGENCIES
PROGRAM DESCRIPTION
.,l Miscellaneous Expense includes those items which by their nature are I
non-departmental or which can be most efficiently processed in the aggregate for
the General Fund, Such items include the administrative cost study, contingency
reserve, joint fundings, distribution of the Hotel/Motel tax, and the General
Fund salary adjustment,
f J
1986-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Revenue Study $ 0 $ 0 $ O f
Cost Allocation 8,500 91600 10,000
Personal Service Adjustment 0 0 13,590
Contingency Reserve and Other 9,634 36,000 769000
Legal Contingency Reserve 0 0 60,000
I i Joint City-County Agencies;
Flow Hos i
tat
209,693 p 693
200,000 City/County Health Unit '100,000 66,674 270,000
Iv County Tax District 160,319 183,829 175.000
Domino Hall 41213 4,800 6,000
Beneficiaries of Hotel/Tax: 308,565, 3420020 342,020
TOTAL EXPENDITURES $ 800,924 $ 840,823 $990,610
i
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~J 175
CITY OF DENTON
i
si
- ANNUAL. DUDGCT - -
CONTRI8VTIONS TO OTHER AGENCIES/016M
I
Social Service Agencies
The City's contributions for social services have been developed from the
recommendation of tho Humor, Resources CoimniCtee, The Committee conducted
Public Hearings on the various agency requests for City assistance to provide
their recommendation,
ii
1986-86 1986-87 1987.88 '
EXPENDITURES Actual Estimate Estimate j
a Social Services
Fred Mooro Day Care $ 22,000 $ 26,000 $ 26,000
Friends of the Family 30,000 32,000 32,000
SPAN 27,600 36,000 36,000
RSVP 81600 61800 6 800
Denton City-County Day Care 111000 120000 12,000
Handi-flop 34,707 34,707 34,707
Hope 0 0 _ 3,000
s ,5
TOTAL EXPENDITURES $131,807 $146,607 $1480607
176
CITY OR D>rN70N
' i
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1
ANNUAL BUDOET
'M
-1 OTHER EXPENSE/024M
PROGRAM DESCRIPTION
Miscellaneous Expense includes those items which by their nature are
r non-departmental or which can be most efficiently processed in the aggregate
for the General Fund, Insurance costs, transfers, and bad debts reserve are
funded -in this area,
1986-86 1986-87 1987.88
EXPENDITURES Actual Estimate E''stimate
Financial Audit $ 34,168 $ 48,296 $ 601000
Bad Debt 100,824 146,000 1669000
1 Unemployment Insurance 26,166 30,000 40,000
I Liability Insurance 220,000 220,000 378,341
Fire A Extended Insurance 90,000 90,000 164,776
Long Term Disability 70,000 80,000 900000
Transfer to General Project Fund 1639702 0 8
Miscellaneous 0 130,131 .1282118
TOTAL EXPENDITURES $7040860 $743,426 $996,236
i
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177
! - CITY OF DENTON T
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ANNUAL. BUDGET
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CITY OF DENTON
179
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(THIS PAGE LEFT BLANK INTENTIONALLY)
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CITY OF DENTON
ANNUAL. BUDGET „ -
GENERAL, PROJECT FUND/430
I
PROGRAM DESCRIPTION
This fund is established for investing non-recurring funds in capital plant
expansion or improvements, extraordinary maintenance projects, facility
I construction or other large non-recurring projects*
i
1986-86 1986.87 1987-88
RESOURCES Actual Estimate Estimate
Prior Year Fund Balance $137,842 $203,630 $163,630
I Transfer from the General Fund ;163,702 $ 0 $ 0
Utility Contribution
Electric 100,000 0 0
Other 9 049 0 0
TOTAL REVENUES $272,761 $ 0 $ 0
TOTAL RESOURCES AVAILABLE $410693 $203*630
5163,630
1985.86 1986.87 1987-68
r 1 EXPENDITURES Actual_ Estimate Estimate
j Phase III $ 409160 $ 0 $ 0
Mappping System 160,640 0 0
Building Improvements:
Painting of Library 61273 0 0
I Transfer to General Fund 0 601000 190,000
TOTAL EXPENDITURES $2.06,963 $ 600000 $1001000
ENDING FUND BALANCE $203,630 $153,630 $ 63,630
CITY OF DENTON 181
1
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- - ANNUAL BUDGET
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RECREATION FUND
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- - CITY Or- DENTON
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ANNUAL, BUDOL'T
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Recreation Fund
Sources and Uses of Funds
i ,
Revenues
$6'53,774
North Lakes CQnti6e~03nniia Park center
2 Athl °y
senior C~i,~1Rr_.,,.,,. tic/sports
I
293%, Bees
Tennis ta2696 `
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apeci al Bvw 0-
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11 Cibdran'e PLOgrama
swirnming ~ j
9 ppA"~" 2 0
~~296
Doty (wio center
Percentage of Total Revenue
Expenditures
h ! $644,343
f ~
Personal services
32,4296
{
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.84%
3496 ~
23Mee
S91%'..'
sup
of er
turn
Percentage of Total Expenditure
184 = CITY OF DENTON
I
ANNUAL. BUDGET
1
' PARKS AND RECREATION/RECREATION FUND/261
PROGRAM DESCRIPTION
This fund contains the revenues and expenditures for the recreation programs
which are golf-supporting. All expenditures will he reimbursed 100%,
j 1986-86 1986-87 1987.88
RESOURCES Actual Estimate Estimate
Athletic/Sports $ 47,216 $ 76,000 $ 97,000
Administrative Fees 0 10,000 16,693
Civic Center 31063 61000 6,000
Dania Recreation Center 20,409 26,000 40,700
North Lakes Recreation Center 38,266 40,000 61,873
^ Senior Center 10,694 46,000 84,690
-1 Tennis Center 66,684 769000 800200
Swimming Pool 48,106 46,000 69,000
4 ecial Events 81381 10,000 30600
iidrens Programs 0 94,000 160,770
,i Other 76,677 27,200 $3,LA44
TOTAL RESOURCES $318,286 $461,200 $663,770
Y~
1986-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate.
f " Personal Services $131,492 $246,027 $338,136
f Supplies 67,020 64,150 122,314
Maintenance 113 0 2,236
Services 91,311 1160700 164,272
Sundry 0 0 10,000
Fixed Assets 24,116 40,000 169000
i Transfer to Aeneral Fund 0 0 21 387
l TOTAL EXPENDITURES $304,062 $466,877 $644,343
S 9L42!
d „ BALANCE OF REVENUES $ 1~ $(161677)
1986.86 1986-87 1987-88
i PERSONNEL (IN WORKER YEARS) Actual Authorized PrOpoS0
0.0 2.0 2.0
Professional
Temporary/Seasonal 9.5 16.0 16.0
TOTAL PERSONNEL 9.6 18.0 18.0
185
CITY OF DENTON
L" W
ANNUAL BUDGET
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71
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REVENUE SNARING FUND
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187
CITY OF DENTON
i
~ ANNUAL BUDGET
REVENUE SHARING
9 YEAR TREND
housanda
700
i
600 - -
600
400
I
300 I
i
7 00
100 1..
1~1
80 81 82 83 84 85 86 87 88
FUNDING
isa
CITY OF DENTON
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ANNUAL BUDGET
REVENUE SHARING FUND/220
f
PROGRAM DESCRIPTION
All revenue sharing funds are being discontinued in 1987.88. The last of the
shared revenue from the federal government was received in 1986-87,
~ i
01
1986-86 1986-87 1987.88
c RESOURCES. Actual Estimate Estimate
Current Entitlement Funds $6879826 $89362 $ 0
1 t, ti ~
r~ 1986-86 1986-87 1987-88
EXPENDITURES Actual. Estimate Estimate
1 Transfer to General Fund $5871826 $8,362 $ 0
J
i
- crrY OF DENTON 189
ANNUAL BUDGET -
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GENERAL DEBT SERVICE FUND
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CITY OF DENTON 191
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II`
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(I
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ANNUAL BUDGET -
r
II
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GENERAL DEBT SERVICE FUND
The General Debt Service Fund is used for the accumulation of resources
for, and the payment of, general long-term debt of principal and
k interest. Resources include an applicable portion of the Ad Valorem Tax
Levy to provide funding. The Revenue portion also includes a portion in tI
the 1986-87 year a method to allocate a reservation of funds anticipated
for the bond election in the fall of 1987, The other funding sources are
interest income usable from debt service and applicable transfer. ;
Funding of the General Debt Service fund is made on a conservation basis
of estimating the collectable portion of the tax levy, From this
collectable portion an allocation is made between the Goneral Fund Revenue
and funds available for debt service,
In the Statistical Section is "PROPERTY TAX LEVIES AND COLLECTIONS, Last
rj
Ten Fiscal Years" which lists comparative data.
a,
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192 _ CITY OF DENTON
i
I
I
ANNUAL BUDGET
_ I
ESTIMATED AD VALOREM TAX COLLECTION & PROPOSED DISTRIBUTION
FISCAL YEAR 1987-88
I
Assessed Valuation for 1986 1,820,463,940
Gain in Value 229,830,637
Assessed Valuation for 1987 2,06002940677
. Tax Rate Per $100 Valuation ,5928
Revenue from 1987 Tax Roll 12,154,146
Estimated Collections 97%
k ti
TOTAL FUNDS AVAILABLE 11,789,622
i ,
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~I' I{ PROPOSED DISTRIBUTION OF TAX COLLECTIONS
Tax Rate Per $100
Amount
1986.87 1987-88 1987-88 %
General $,3702 $,3884 $ 70726,222 65.53
Interest and Sinking Fund 2198. 2044 4,064,300 34,47
TOTAL $.5900 $-6928 $11,78.9,522 100,00
I
193
CITY OF DENTON
1
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~I
ANNUAL BUDGET
GENERAL DEBT SERVICE FUND
REVENUE AND EXPENDITURES
7987.88
i
1986.86 1986-87 1987.88
Actual Estimate Pr. oposed
Beginning Balance $ 694,264 $1,247,326 $1,6699076
Add:
Ad Valorem Taxes $2,738,025 $3' $4,064,300
Reserved for Future CIP 0 229761 p f,
` Interest on Bond Fund 698,164 100,000 900000
I Transfers In 126,000 126,000 p
TOTAL REVENUES $3,661,189 $4,105,656 $4,154,300
AVAILABLE FOR DEBT SERVICE $4,282,463 $6 36_,_ 2,981 $6,723,376
i Deduct:
Debt service $3,0061999 $3,776$906 $4,145,236
Paying Agent Fees 2,128 8,000 12,000 f'!
TOTAL DEDUCTIONS 1
$3,008,127 $3,783,906 $4,167,236
ENDING BALANCE
$1,247,326 $1,669,076 $1,666,140
' i
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194
CITY OF DENTON
{
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ANNUAL BUDGET -
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a , LOW-TERM DEBT REQUIREMENTS
IiS
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CITY OF DENTON 199
-
i
1I
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I
ANNUAL BUDGET
The Capital Improvement Program in Oenton is partially funded by Long-Term
Debt. The debt schedule shown at right watt incurred to finance a wide variety r~
of projects in the City,
'These programs are made possible through long-term funding. A sample listing
of accomplishments from the past five years follows,
Last 8 Years
McKinney Street Paving and Drainage (Bell to ,lannle)
Sycamore Street Bridge 1
Welch Street Paving and Drainage (Mulberry to Highland)I
Mingo Road Extension to Bell Ave,
Library Parking Lots and Drainage Channel
Northrid a Drainage
Windsor gg
9rive Pavin
and Drainage (Hinkle to Locust)
C,I4P, Sidewalk 1
dell-Coronado Drainage +
Pecan Creek Drainage
Panhandle Drainage
Lillian Miller Parkway (Phase I Paving and Drainage)
0e11-Eagle Intersection Rerouting
I Overlay and Repave Program
Stuart and Pershing Streets Paving and Drainage
Yellowstone/Sheraton Drainage
Stanley/Thomas Drainage
Woodrow/Spenoer Tie-in
Airport Renovations
Prairie Street and Robertson Street Drainage
,
i 196
CITY OF nENTON
I ,
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F
ANNUAL BUDCIET
GENERAL LONG TERN UEBT
j PRINCIPAL AND INTEREST REQUIREWUS
As Of October 1, 1987
{ Year Princ',~a1 In ere t Total
E 1967-88 $ 201101000,UO
$ 2,036,236,83 $ 4,146,236,83
j
1988-89 21686,000,00 1,780,826,00 41466,826,00
1989-
90 20080,000.00 1,612,860,00 31692,860,00
1990-91 ?1076,000,00 1,460,637,60 3,536,637,50
1991.92 21066,000,00 1,3080622,60 3,373,622,50
1992.93 2,086,000,00 1,162,842,60 312379842,60
1 1993-94 211469000,00 990,696,00 3,136,696,00
1994.96 21065,000,00 826,896,00 2,890,896.00
1996.96 261600000,00 658,366.00 21808,366,00
1996.97 2,070,000,00 490,967.50 29560,967,60
1997.98 10680,000,00 336,490,00 2,016,490,00
{ 1998.99 1,720,000,00 11261,272,30 2,971,272,30
1999.00 650,807,70 1,868,597,45 2,609,405,16
2000.01 626,699.60 1,668066.00 21086,064,60
E 2001.02 473,727.96 88,476,00 6620202,96
2002.03 432,467,60 72,900,00 546,367,50
2UU3.04 363,037.60 67'160.00 410,187.50
2004.06 200 000,00
41,400,00 241,400,00
2006-06 2000000.00 26,660.00 ?.26,660.00
2006.07 200,000.00 12,700100 _ 2121700.00
f TOTAL
$27,966,730,26 $1.7,619,936,68 $46 686,665,83
f `
CITY OF DENTON 197
i
~ i
i
,
ANNUAL BUDGET
GENERAL LONO-TERM OEBT
PRINCIPAL AND INTEREST REQUIREMENTS
I• 1987.88
II k
Issue Final Interest
Issue _ Data liaturitx Rate
1906 General Obligation Refunding
g 11-01-86 02-16-2004 6,70 to 8430
i
1987 Ge»eral Obligation 04-01-87 07.01-2007 6,40 to 9,40
I 1907 Certificates of Obligation 01.01-07 07-01.2007 6,00 to 9,00
1987A Certificates of
Obligation 06-01»87 07-01-
997
~ 1 6,00 to 8,76 i
i
' ► a urpose o on _ssu_ance
In the City of Denton general obligation bonds and certificates of obligation
are issued to finance Capital Improvements, Those above were issued Pori
o Improvements to the Municipal Airport I
o A City-wide radio communications system
o Street and traffic control improvements
A o Storm drainage improvements
o Expansion of the animal control facility
o A new recreation center
o Athletic Field improvements at existing parks
Bond sales are planned in 1988 as part of the overall .$21,586,000
package approved by voters in the 1986 Bond Election, I f-
`I
198
CITY OF OEN70N
e
I
i
I ^f _ ANNUAI. BUDGET _
GENERAL LONG-TERM DEBT
If PRINCIPAL AND INTEREST REQUIREMENTS
1987-88
Amount Principal & Interest Requirements for
Amount Outstanding 1987.88
Of Issue October 1 1987 1r~r nc a n eres o k
$23,726,730 $22,866,730 $1,910,000 $1,634,626 $3,444,626
1 3,800,000 30600,000 176,000 364,876 639,876
j 6001000 600,000 26,000 64,900 79,900 E
j' 101001000 111001000 80,936 0 60,936
I high] g s of the 1986-87 Improvemonfs-rrogram
2164)
Locust Street Paving and Drainage (Sherman to F',M,
Hickory Street Paving and Drainage (Cedar to Carroll)
Glenwood Street Paving and Drainage (Windsor to University)
Welch Street Paving and Drainage {Mulberry to Hickory)
Bushy Street Paving and Drainage
AyYonue C Street Paving and Drainage (1.36 to Oak Street)
L1111an Miller Parkway (Phase II Paving and Drainage)
I~
Pecan Creek Channel Improvements
CITY OF DENTON 199
L~
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ANNUAL BUDGET
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CITY OF DENTON._
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M~
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City of Denton
alty I
Dounoll
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CE AL
ADMINISTRATION ME
PUBLIO tAN EUTILITIE8
W L8EU lC71PAL PLANNINQ
C>RK8 VIO EB
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ELEOT11l(J DIEPASTMENNT
WATER DEPARTMENT
!
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CITY OF D~NTON - - r----• 201
1
ANNUAL BUDGET
`i
UTILITY SYSTEM FUND
REVENUE AND EXPENDITURE SUMMARY
1987.88 i"
1986.86 1966.87 1987.88 r«
REVENUES- Actual E ttfmat~ Es_ tin to I
Electric Operating $61,763,079 $66,042,380 $68,004,000 i
Miscellaneous 193,268 268,142 276,000
Water and Wastewater operations 9,647,382 120464,766 141902,687 r'{
Miscellaneous 122208 6,000 0
l' TOTAL REVENUES $71,616,927 $77,761,278 183,181,687 l
rl !
1986.86 1986.87 1987-86
E_XPENDITURE$ Actual EStiMutt Estimate ff
L,
Electric Operations $64,000,149 $66,944,262 $60,994,006
Water and Wastewater Operations 6,633,098 8,3361008 10,970,893 J
Debt Service Requirements 6,916,2'13 6,774,940 6,463,426 E..+
Roturn on Investment `transfer 2,408,7U7 2,636,930 2,768,666
Administrative Services Transfer 20107,724 2,430,494 21221,136
Transfer to General Projects Fund 100,000 0 0
{ gad Debt Expense 682,641 616,740 329,000
Salary Adjustment 0 0 6L7.96
TOTAL EXPENDITURES $71,927,492 $76,667074 $82,733,919
BALANCE OF REVENUES $ (411,966) $ 211039904 $ 447,668
M Ld F
E~nff 1
I 1986.86 1986.87 1987.88
PERSONNEL Actual Estimated Proposed
Service/Maintenance 69,6 66,0 66,0
Office/Clerical 11,6 14,6 16,6
Technical/Paraprofessional 107,0 119,6 12116 0.I
Professional 11,0 14,0 14,0 iu)
Management/Supervision 32,0 33,0 34,0
Temporary/Seasonal _.6 1,6 1.6 I`
TOTAL PERSONNEL 221.6 238,7 242,7 11
E.
202
CITY OF DENTON -
I
F
I
I
i
f ANNUAL BUDGET
UTILITY SYSTEM FUND
PROJECTED OPERATING RFSULTS
1987-88
f
-r 1986.86 1986-87 1987.88
Income Ac,_tual Estimate Estimate !
Customer sales -Electric $46,706,204 $60,810,600 $62,175,600
Customer Sales - Water 6,102,676 6063,138 814080000
Governmental Sales - Electric 2,8071796 218930000 20966,000
Governmental Sales - Water 62,068 97,286 94,763
` Wastewater Service Charges 3,711,211 4,6684328 4,991,421
I E Resale Electric 3,398,664 21606,000 41066,000
Resale Water
TMPA Returns 8,8610,1047 7,688,000 7,763,000 Other I... $71 14611649 9,182,777 1 902 816
W $71,49 136 5132 ~ 906-1 H7
Expenses
Salaries and Wages $ 6,84811608 $ 6t766,280
7 774,
$ 860
Purchased Power - Electric 47,741,307 47,4960210 600220,100 k
Production Power - Water 992,683 1,118,827 1,178,044
Administrative Services 21107,724 21460,494 29221,136
Services 1,661,416 1,9391P87 4,018,836
Maintenance 2,031,176 2,480,766 2,843,817
Supplies 664,049 741,026 824,978
' Insurance 219,430 309,616 639,420
Bad Debts 682,G41 616,740 3290000
General Project Fund 100,000 0 0
Salary Adjustment 41'6404 64,960 369,800
3ST;670,"4'1$ $3'3;~5rT19 0 6 796
$
Operating Income
Before Depreciation $ 91439,983 3,0,636,941 $12,680,012
i I
Depreciation X~~3,,301 812) 400 000) J_419501000)
1 Operating Income $~',T3~;fff $3, T $
_ Interest Income - Operating 2Q5 466 264,142 275,000
' Interest Income - Non-Oporating 2 04,66A880 1 228,722
1 096 413
$4;3~6;02~ $11;5218156' $ 919011 1
Bond Interest A Fees 6 916 273) 6 774, 940) (6,463,426)
Net Income 8e Pore Transfer $ , , $ 5185,M $ 454481000
Discretionary Transfer
of Excess Revenue to General Fund (2408,707) (2,636,930) 2 768,666)
! NET INCOME $ 3,316,035
$ 1, 689, 334
Debt Coverage Ratio 1.98 2160 2,66
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CITY Of DENTON 203
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ANNUAL DUQCIET
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UTILITY SYSTEM FUNO r~
EXPENDITURES BY CLASSIFICATION
1987«88
1986.86 1986-87 198788 tt`{~
Actual Estimate Proposed
Personal Services $ 61848,608 $ 6,766,280 $ 71774,860
Supplies 6640049 741,026 824,978 ^
Purchased Power , Fuel
47,741,307 47,496,210 60,220,100
i
l Production Power 92 6 '
9 83 11118j827 , 1 17 044
Maintenance 2,0311176 2,180,766 2,843,617
I
Services 1,661,416 1,939,287 4,018,836 `
Insurance 219,430 309,616 639,420 I r'i
I,
Sundry 41,844 64,960 369,800
Fixed Assets lo7331U34 39384,309 4,1961263
Debt Service Transfer 6,916,273 61774,940 51463,426
Transfer General Protects Fund 100,000 0 U
'f Return on Investment Transfer 21408,707 21636,930 2,7680666
Administrative Transfer 29107,724 2,460,494 20221,136
Bad Debts 682,641 616,740 329,000
Salary Adjustment 0 0 6,796
TOTAL $71,927,492 575,667,374 $82,733,919
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204 ;
CITY OF DENTON
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1
- ANNUAL BUDGET
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UTILITY SYSTEM FUND
~•i PRINCIPAL AND INTEREST REQUIREMENTS
As of October 1) 1987
,
Year Principal Interest Thal
1987.88 201161000,00 ; 30338,428,00 ; 6,463,428,00
1988.89 1,260,000,00 31170,062,60 6,420,062,60
' 1989.90 21266,000,00 2,9901381,25 6,2461381,26
, 1990.91 21726,000,00 2,772,668,76 6,4971668,76
1991.92 2,330,000,00 21639,U12,60 4,869,012,50
1992.93 2,360,000,00 2,320,025,00 4,6800 02 6,00
'A, 1993.94 21330,000,00 2,098,212,50 4,428,212,60
1994.96 2,310,000,00 1,872,881,26 4,182,881,26
a' 1996.96 2,325,000,00 1,669,850.00 3,994,860,00
1996.97 2,236,000.00 1,496,332,60 31730,332,60 f
1997-98 21060,000.00 1,330,846,00 31380,846,00
1998-99 2,036,000.UO 1172,890,OU 3,207,890,00
1999.00 1,726,000,00 1,028,067,60 207630067,50
L, 2000-01 1,4060000,00 911,436,00 2j3161436,00
4 ' ~„~P 2001.02 1,366,000.00 810,682,60 2166,682,60
2002-03 1,366,000,00 7100019,00 2,076,019,00
s 2003.04 1,366,000,00 600,126,26 15963,126,26
AX,Wy 2004.06 1,340,000,00 606,844,02 1)846,844,02
2006.06 1,316,000,00 406,109,70 1,721,109,70
2006.07 1,300,000.00 306,922.21 1,605,922,21
2007-08 1,670,000.00 192,930,12 1,762,938,12
2008.09 936,000,00 97,126,00 1,032,126,00
2009.10 920,000.00 32,200.00 952,200.0.0
y!f~' TOTAL X41 905,000.00 #32 380 067.66 S74 28fi 057,66
I 10
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CITY OF DENTON 2011
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ANNUAL BUDGET
I
UTILITY SYSTEM FUND
PRINCIPAL AND INTEREST REQUIREMENTS
1987.88
Issue Final Interest I~
Issue Date Maturity_ Rate , {
1983 Utility System Refunding 03»01.83 12.01»2007 4,76 to 91628
. 1984 Utility System Revenue 43.01.84 12-41.1994 8.86 to 11,000
1984-A Utility System Revenue 10.01.84 12.41.1994 1 1,80 to 12,000
1987 Utility System Refunding 01.01.87 12-41-2009 6,00 to 7,440
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r' e system on Program Capital Improvements in the Utility Systems are partially funded
through the sale of bonds, The debt above represents; consolidation
of prior issues, and funding for future growth,
Growth in the Denton area is pro,iocted at an annual rate of 3,62<,
for the next five yours, The Utility Systems - Electric, Wator I
and Wastewater are currently expanding facilitios to accommodate
{ the needs of the community and surrounding areas which are also ! ~.f
dependent upon the system,
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206 CITY OF DENTON
+
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I ANNUAL BUDGET
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UTILITY SYSTEM FUND
'M PRINCIPAL AND INTEREST REQUIREMENTS
II 1987-88
~ I
Original Amount Principal & Interest Requirements for
Amount Outstanding 1987.89
' of Issue October 11 1987 Inc n eras
oa I
$25,280,000
1,000,000 $18,320,000 $1,6651000 $1,476,6;3 $3,140,613
4009000 500000 39,676 89,b75 1
20,000,000 5,700,000 400,000 658,200 1,058,200 I
17,485,000 17,485,000
0 10164,938 1,164,938 1
I7 i
I-~- -`h s rom a urren ears _
I ~I
! Growth in the area has been minimal during the 1986/87 fiscal year.
This has allowed the system to reallocate resources to the existing +
I distribution networks. Rebuilding of the obsolete portions of the
-j 1 distribution system has been accelerated during the past and current I
4 I
1987/88 fiscal year, Some of these projects include;
I o Installation of an underground wire distribution network in I
I the downtown area,
1 o Replacement of water and sewer lines in various areas of the I
city. I
I o Expansion at the Water Treatment Plant.
i o Construction of water distribution facilities at tho New I
II Ray Roberts Reservoir.
!
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CITY OF DENTON 207
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M ,
ANNUAL BUDGET
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I
UTILITY FUND
10 YEAR TREND
lit
Mllllons
if
8 0 .
60
20
I
s 70 80 81 82 80 84 86 86 87 88 ~ a
1087,88 DATA ESTIMATED
k REVENUES EXPENDITURES
I
208
- -
CITY OF DENTON
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ANNUAL BUDGET -
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Utility System
UTI L.I TY
ADMINISTRATION
i
! ELECTRIC
i ADMINISTRATION
' PRODUCTION
DISTRIBUTION
SUBSTATIONS
a METERING
CITY OF DENTdN 209
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j - ANNUAL BUDGET
ELECTRIC
REVENUE & EXPENDITURE SU14MARY
1987-88
1985-86 1986-87 1987-88
REVENUES Actual Estimate Estimate
Customer Sates - Residential $17,9710176 $19,543,000 $20,1661000
Customer Sales - Commercial 270734,029 31,164,000 31,914,000
Dusk-to-Dawn Fees 119,022 103,600 106,500
Governmental Sales 218070795 25893,000 2,9660000 !"1
TMPA Cover Return 60368,774 6,063,000 6,107,000 +
TMPA Surplus 30492,373 1,626,000 1,646,000
Street & Highway Lighting ?.01,900 198,490 204,000 r i
Resale Power Sales 31398,664 2,506,000 4,065,000
Charged-Off Accounts 29906 16,000 13,000
Reconnection Fees 140719 25,000 27,000 l
Customer Connection Fees 184,470 3$7,086 342,1411!!.
Rent (Service Center) 1649341 164,340 166,123
Miscellaneous Income 13,108 66,965 30,000
Other 131,734 2200600 17,736
Temporary Service 91,864 60,000 64,000
House Moving 766 2,600 11000
Sale of Scrap 20,600 59000 6,000
Sale of Assets 0 0 0
Aid-In-Construction 44,860 1500000 184,600
Interest 193 258 258 142 275 000
TOTAL REVENUES $~~6'~ $b6;3OD,622,
EXPENDITURES
Administration $ 762,180 $ 10022,724 t 1,737,127
Production 499563,416 49,780,493 63,301,700
Distribution 2,863,748 3,810,548 4,691,409
Metering & Substation 876,460 1,330,497 1,263,769
Debt Service Requirements 31304,665 3,224,100 3,106,010
Return on Investment Transfer 1,689,280 1,766,970 108900211
Administrative Transfer 13314,426 1,447,206 1,228,291 I
Bad Debt Expense 623,089 5461440 264,000
i Other 24,346 0 0
Salary Adjustment 0 0 4,188 i+
Transfer to General Project Fund 1001000 0 0
TOTAL EXPENDITURES $71,1111b'd9' $u3926;m $r7,49FM
r~
i BALANCE OF REVENUES $ 844,728 $ 20371,544 $ 792,295,
I
1986-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Authorized Authorized Proposed
i -
service/Maintenance 17.0 1810 18.0
Office/Clerical 6.8 6.8 7.8 11
Technical/Paraprofessional 77.0 82,6 81.5
Professional 510 7,0 7,0
j Management/Supervision 2010 20;0 21,0
Temporary/Seasonal .4 _4 4.;
TOTAL PERSONNEL 125,8 134,7 136,7
210 _ CITY OF DENTON -
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j ANNUAL BUDGET
ELECTRIC
PROJECTED OPERATING RESULTS
1987-88
TI
~ k
1986-86 1986-87 1987-88 i
Actual Estimate Estimate
Income ;
Sales - Customers $45,7060204 $60,810,600 $62,176,600
^M Governmental 21807,795 29893,000 259669000
Resale 3,398,664 2,5061000 4,065,000 I
TMPA Returns 81861,147 7,688,000 7,763,000
Other 990 269 1 244,880 1,044,500
{
Expenses Salaries $ 3,632,676 $ 4,082,090 $ 41813,380
Purchased Power 47,741,307 47,496,210 50,220,100
Supplies 2500425 316,233 374,960
Maintenance 9720195 1,215,123 1,696,780
Insurance 1699637 239,120 401,879
Administrative Services 1,314,426 114470206 10228,291
Services 450,369 668,296 707,366
Bad Debts 6230089 646,440 264,000
Sundry 31,417 51,800 366,800
Salary Adjustment 0 0 4,188
General Project Fund 100 000 0 0
say; x7673
i $r5a6
Operating Income
Before Depreciation $ 6,487,639 $ 91080,862 $ 7,927,266
,
Depreciation (1;934 892) (2 000 000) (2 300 000)
Operating Income $~652;E4i 7 $27:266
Int-Vest Income - Operating 1930256 258,142 275,000
Interest Income - Non-Operating 1 068 859 664,478 466 000
! $-5;9Td;T6d' $ x;003;42 $_GW Im
Bond Interest and Fees (3 304 666) (3 224 100) (31106,010)
Net Income Before Transfer $ 29510,099 $TO; 77J;311.2' $-'5262"25&
Discretionary Transfer
of Excess Revenue to General Fund (1,6891280) (11766,970) (1,890,211)
j NET INCOME 820,819_ $ 3,012,A12_ $_1,372,045
Debt Coverage Ratio 2,36 3,10 2,79
CITY OF DENTON - 211
I 1
I
ANNUAL BUOOET
Electric Fund '
Sources and Uses of Funds
E
Revenues
M $6II,279,000
i
o: + ;'fin ~'~3 x { I
,Ak
Custorrac Sal
r43496rnmentel Salee
U c i
~xother o 6 M
aaEt. ymg~~ + _1.93°,6r^1 f
TMPA Returns
c 'z 1133%
cc 3r
{ w~~nt1 Regale
5.95%
Percentage of Total Rovenue
Expenditures
$67,486,705
1
g ~ c Y aE
Trang2er
M 6N ~1'
j Prcxl, Po r ~ , c ----~geonesl srvc.
i 739'l~ c ~~~e
i , a~ its chi %
k~ ead Debt
~ other o s M
i A~YI p'
2et~nOnlnvest
Fixed Agwts
s sib Debt Service
Percentage of Total Expenditure
212 CITY OF OENTON - -
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ANNUAL BUDGET
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ELECTRIC i
EXPENDITURES BY CLASSIFICATION
1987.88
1986-86 1986-87 1987-88 j
Actual Estimate Proposed j
Personal Services $ 3,632,676 $ 4,0829090 $ 4,813,380
Supplies 260,426 316,233 374,950
Purchased Power 47,741,307 47,496,210 60,2209100
u
Maintenance 972,195 12215,123 11696,780
Services 450,369 568,296 707,366
1 Insurance 169,637 239,120 401,879
Sundry 31,417 619800 366,800
ra Fixed Assets 842,124 1,9761390 2,413,750
Debt Service Transfer 3,3040665 3,2249100 311060010
I Transfer to General Project Fund 100,000 0 0
Return on Investment Transfer 14689,280 1,766,970 1,8901211
Administrative Transfer 1,314,426 1,447,206 11228,291
Bad Debts 623,089 546,440 264,000
Salary Adjustment 0 _ 0 4,188
i
TOTAL $61 111 609 $62 928 978 $67 486 706
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CITY OF DENTON
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ANNUAL BUODET
ELECTRIC/ADMINISTRATION/0260
PROGRAM DESCRIPTION _
I ~
The Electric Administration provides the general supervision for the Electric
utility operations, These facilities and operations include the Electric
Production, Electric Distribution and Metering and Substation Departments, In
addition, the Electric Administration duties involve;
1. Budget formulation,
2. Capital improvement planning,
3, System planning and design.
M 4, Financial and operational reporting, oil S. Board and Council Agenda preparation,
6, Electric Utility review of residential, commercial and industrial l,
developments,
7. Review and monitoring of rates, +
8. Liaison with Local, State and Federal regulatory authorities, ~j
9, Long range system load forecasting and planning,
SERVICE LEVEL COMMENTARY l..i
The activities of the Electric Administration provide for the supervision of
all electric production, distribution and substation/metering functions,
Administration duties included the supervision of the operations at the
Spencer Road Steam Plant, the Diesel Plant, Distribution and Engineering
functions,
c
s
PROGRAM INDICATORS E„
--System Reliability Hours of Outage for Average Customer
--Completion of the Capital Improvement Programs W
--Training and Competency Level of Supervisors
--Retention of Competent Supervisors
--Compliance with State and Federal Regulations
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214
iii CITY OF OENTON
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ANNUAL BUDGET
ELECTRIC/ADMINISTRATION
1985-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
Electric System Resources $762,180 $1,022,724 $1,737,127 {
i
1985-86 1986.87 1987.88 j
EXPENDITURES Actual Estimate Estimate
i ,
Personal Services $461,270 $ 561,256 $ 6500369
Supplies 32,029 40,450 44,700
r~ Maintenance 21,790 36,200 35,500
Services 186,977 2560008 330,516
Insurance 100460 12,010 240242
Sundry 11005 611800 3660800
Fixed Assets 68,649 _ 65,000 286,000
TOTAL 5XPENDITURES $762,180 $1,0221724 $1,7379127
,t
1985-86 1986.87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Office/Clerical 5,8 518 6.8
Technical/Paraprofessional 4.0 5,5 6.5
Professional 5,0 7,0 7.0
Management/Supervision 2,0 2.0 2,0
Temporary/Seasonal 0,0 010 0,0
~J
TOTAL PERSONNEL 16,8 2013 20,3
y~
CITY OF DENTON 215
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ANNUAL 13UDGET
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ELECTRU PRODUCTION/0251
i
i
PROGRAM DESCRIPTION
The activities of the Electric Production Division provide for a reliable
source of electric power generation for the residential, commercial and
industrial customers, Equipment and operation activities must be maintained
on a 24-hour basis to meet the City's power demands, To assist in meeting
power demands, the City is a member of the texas Municipal Power Pool, and the
texas Municipal Power Agency.
SERVICE LEVEL. COMMENTARY
To generate approximately 9% of the annual power needs of the City customers;
to provid9 91% of Denton 's annual demand through purchase agreement with I
TMPA's power sources; to maintain all presently available local system
generating capacity as economically as possible; to provide selected stock '
item at sufficient levels so as to reduce unanticipated repair lead tim°,Thand
is
equipment loss/replacement due to manufacturer declared obsolescence,
division 011 P-e adding a Production Manager to more effectively coordinate
the efforts of the electric production facilities.
i,
1985-86 1986-07 1987-88
PROGRAM INDICATORS Actual Estimate Estimate
169
City Net Mega Watt Capability l89 169 766j770
Annual City MWH Demand (net) 712,940 736,950 Annual City NWH Productions
f In Cents Per KWH 2.864 2.968 s, 136
I TMPA Lignite IneCents/KWH 1,366 1.218 1.185
wi
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216 - CITY OF DENTON r-
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ANNUAL BUDGET
j ELECTRIC/PRODUCTION
i
1985-86 1986-87 )987-88
RESOURCES Actual Estimate Estimate
Electric System Resources 5491653,416 $4917809493 653,301,700
,
r {
1985-86 1986.87 1987-88
EXPENDITURES Actual Estimate E timate
personal Services $ 1,0830651 S 1,117,404 $ 13504,929
Supplies 1210784 160,451 202,275
Production Power 47,741,307 47,496,210 500220,100
Maintenance 434,832 487,232 810,363
Services 55,733 649681 85,549
Insurance 97,652 189,275 294,484
K Fixed Assets 181467. 206,240 184,000
TOTAL EXPENDITURES $49,5530416 $499780,493 $53,301,700
j~
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1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
1 Office/Clerical 1.0 1.0 1.0
j Tochnical/Paraprofessional 25,0 25.0 25,0
Professional 0.0 0.0 0.0
Management/Supervision 8,0 7,0 8,0
Temporary/Seasonal .0 _ __4 ;_4
l TOTAL PERSONNEL 34,0 33,4 34.4
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CITY OF DENTON 217
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- - ANNUAL BUOGET _
` ELECTRIC/DISTRIBUTION/0252
PROGRAM DESCRIPTION
The activities of the Electric Distribution Division provide for the i
maintenance of the existing underground and overhead electrical distribution
systems. Other activities include extending the System to serve new r
customers, constructing new distribution lines to serve added loads, and
expanding the existing substation and distribution system to relieve overloads
on the existing circuits, i
SERVICE LEVEL COMMENTARY
'rho service level should be maintained with this budget. Resources will be
devoted largely to maintaining the existing lines New construction is
d tto e minimal,
x ec to
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1985-86 1986-87 1987-88
rROGRAM INDICATORS Actual Estimate Estimate
Transformers 60000 61142 60522
Active Service 29,000 28,900 29,691
Street Lights 40118 41328 4,528
218 CITY OF DENTON
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- = ANNUAL BUDGET
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ELECTRIC/DISTRIBUTION I
1905-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
} Electric System Resources $2,8630748 $33810,548 $4,691,409
I
I
1986-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate 1
Personal Services $1,446,455 $1,693,303 $1,787,107
Supplies 77,288 86,792 88,826
Maintenance 4639848 6380891 764,800
_ Services 164,092 186,827 210,624
Insurance
f 36,526
27,585 62,163
Sundry 156 0 0
I
Fixed Asses
t _ 676,384 11,278,160 1
s758,000
J TOTAL EXPENDITURES $2,863,748 $3,8101548 $4,6911409
1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Service/Maintenance 6,0 7,0 7,0
Office/Clerical 0.0 010 110
I Technical/Paraprofessional 37.0 39,0 38,0
Professional 0,0 0,0 0,0
Management/Supervision 6,0 7,0 7.U
Temporary/Seasonal 0,0 010 0,0
TOTAL PERSONNEL 49.0 63,0 53.0
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- CITY OF OFNTON 219
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ANNUAL BUDGET -
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ELECTRIC/SUBSTATIONS AND METERING/0253 4
II I
PROGRAM DESCRIPTION
The activities of the Electric Metering and Substations provide for the
maintenance of approximately 28,900 meters and installation of 791 new r,
meters; maintenance of one master and seven remote supervisory control ~j
stations.
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SERVICE LEVEL COIVENTARY j
The budgeted funds will provide for service continuance. This division - 1
expects to lower expenses in 1987-88 due to the reduced building and
construction level.
I ,
1985-86 1986-87 1987-88
PROGRAM INDICATORS Actual Estimate Estimate ~~ll
Meters (New) 31120 700 791
Meters (Test) 11747 2,02 3,500 M`1
Turn-Ong 15,342 17,860 19,750 :
Disconnects 10,862 14,510 15,960
Cut-Offs 30701 6,650 61213}
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220 017Y OF DENTON
M
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ANNUAL BUDGET
I ,
ELECTRIC/SUBSTATIONS AND METERING
i
1986-86 1986-87 1987-88 j
RESOURCES Actual Estimate Estimate
Electric System Resources $876,460 $1,330,497 $10263,769
1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
I
Personal Services $6611299 $ 7500127 $ 870,976
Supplies 199324 290540 39,150
Maintenance 51,726 52,800 66,117
Services 49,478 60,780 80,777
Insurance 160000 10,250 21,000
Fixed Assets 88,634 4270000 186,760
i
TOTAL EXPENDITURES $876,460 $1,330,497 1;1,2639769
1985-86 1986-87 1987-88
0 PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Service/Maintenance 11.0 11.0 1110
' Technical/Paraprofessional 11.0 13,0 13.0
Management/Supervision 4,0 4,0 4,0
TOTAL PERSONNEL 26.0 28.0 28.0
1
_ CITY OF DENTON 221
si -
ANNUAL BUDGET
i
ELECTRIC/TRANSFERS AND OTHER EXPENDITURES/260M
j
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PROGRAM DESCRIPTION
This account provides for the transfer of resources to other funds within the j
City organization,
1985-86 1986-87 1987-88
RESOURCES Actual Estimate Fstimate r~I
r
Electric System Resources $7,900,533 $9,356,260 $7,284,996
~i
1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Return on Investment $ 1,689,280 $1,766,970 $1,8900211
Administrative Transfer to
General Fund 1,314,426 1,447,206 1,2281291
Transfer to General
Protect Fund 100,000 0 0
Bad Debt Expenditures 623,089 546,440 2643000
Other 24,345 0 0 l~
Salary Adjustment 0 0 40188
Debt Service Transfer 3,304,665 31224,100 30106,010 ff!!
TOTAL EXPENDITURES $ 7,055,805 $6,984,716 $614929700 l~
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?.1.2 CITY OF DENTON "
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ANNUAL BUDGET
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Utility System
UTILITY
ADMINISTRATION
l
j WATER
I
i
I ADMINISTRATION
I,
i WAT E R
PRODUCTION
r WAT E R
DISTRIBUTION
WATER
.i METERING
WASTEWATER
TREATMENT
E WASTEWATER
COLLECTION
LABORATORY
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_ CITY OF DENTON 223
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ANNUAL. BUDGET
WATER AND WASTEWATER
REVENUE AND EXPENDITURE SUMMARY
1987-88
1985-86 1986-87 1987-88
REVENUES Actual Estimate Estimate
Water Sales - Residential $ 2,7141063 8 3,488,577 $ 40516,000
Water Sales - Commercial 20388,613 21864,561 31892,000
Penalties 0 0 0
Governmental Water Sales 62,068 97,286 94,753
Water Sales for Resale 200,047 408,110 550,097
Water Taps 223,267 100,p00 200,000
I Wastewater Fees - Residential 11773,252 1,823,508 1,887,33}+ 4
Wastewater Fees - Comr,iercial 1,7621584 2,612,375 218761604
Intragovernmental Wastewater Fees 49,061 50,000 51,733 -
Wastewater Fees to Other Cities 126,314 172,442 176,753
Fees for Industrial Water 53,170 17,296 22,728
Wastewater Taps 449170 150,000 153,760
Wastewater Extension 112,862 50,000 61,250
Sale of Scrap 274 30000 3,075
Miscellaneous 36,089 186,915 18,263
Aid-In-Construction 1,558 430,686 399,250
Interest 12 208 6 000 0
TOTAL REVENUES $ 9; 9~~6 $1'f;46Zf;756 $187
1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Administration $ 4240003 S 627,149 $ 686,970
Water Production 21067,553 21407,427 4,545,426
j Water Distribution 1,7579600 1,850,511 2,064,066 L,'
Water Metering 286,094 387,734 385,269
j Wastewater Treatment 1,343,435 118499933 2,088,313 r
Wastewater Collection 534,344 977,130 997,194
Municipal Laboratory 211,324 235,124 314,666
Debt Service Roquirements 21610,608 2,550,840 213470415
!I Return on Investment Transfer 719,427 769,960 868,455
Administrative Service Transfer 793,298 10003,288 992,844
Bad Debts 59,452 699300 650000
Other 9,745 0 0
Salary Adjustment 0 0 2 607
TOTAL EXPENDITURES $T61-T 6;8`:3' $T,2$;39~ $16,247;m
BALANCE OF REVENUES $(1,2561293) $ (2670640) $ (344,627)
1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
i
Service/Maintenance 42.5 38.0 38.0
Office/Clerical 4,8 7,8 7.8
Technical/Paraprofessional 3010 37,0 40,0
Professional 6,0 7.0 7,0
Management/Supervision 12.0 13.0 13,0 11
i Temporary/Seasonal ,5 ~1_2 1.2
TOTAL PERSONWEL 95.8 104.0 107,0
224 CITY OFDENTON
y
If~
j , ANNUAL BUDGET
WATER AND WASTEWATER 4
PROJECTED OPERATING RESULTS
1987-88
1985-86 1986-87 1987-88
Actual Estimate Estimate
Income
Customers Sales $ 531029676 $ 6,353,138 $ 81408,000
Governmental Sales 62,068 970286 94,753
Water for Resale 2000047 4080110 550,097
j i Wastewater Service Charges 3,711,211 4,658,325 41991,421
3 Other 471t380 937,897 858 316
$~47r;J8z M04549756
$r4; i
Expenses
Salaries and Wages $ 2,2150933 $ 2s673,190 $ 2 961 470
~ Supplies 303,624 424,793 450,028
Maintenance 1,0680981 1,265,643 1,146,837
Power 992,683 1,118,827 1,178,044
Administrative Services 793,298 11003,288 992,844
Bad Dept Expense 59,452 69,300 65,000
Services 19101,047 11370,991 31311,470
°j Insurance 590793 709495 137,541
Salary Adjustment 0 0 20607
Sundry 10 127 3,150 000
4 $`C; w;~33E1 $7 ;~59~, 5T7 $41
i Operating Income
Before Depreciation $ 20952,444 $ 4,455,079 $ 4,6520746
Depreciation (1 366 920) (1 500 000) (1.,7500 000)
Operating Income $ 12 4 2,956,'079 $ 2,90z,74e
' Interest Income » Operating 12,208 61000 0
Interest Income Non-Operating 977 529 564,244 630,413
$~;57b;~`6"1'
Bond Interest A Foes (2 610 608) (2 560,,agn) (2 347 415)
Net Income Before Transfer
'I Discretionary Transfer
of Excess Revenue to General Fund (719,427) (769,960) (868,455)
NET INCOME $ (754,774) $ 240,523 L11 7:2II9
Debt Coverage Ratio 1,51 1.97 2,26
CITY OF DENTON _ 225
i
i
i
t
ANNUAL BUDGET -
Water and Wastewater Fund a
Sources and Uses of Funds
Revenues
$14,902,587
Water'i 1%
-41
q4
p~ d a
.0overnmental sales
tl3%
Water R as
Other 0 S M
8,75%
WW S®rvice charge
33, 4996
Percentage of. Total Revenue
Expenditures
$15,247,214
' 3erviroe I'
I ZG 1996 '-i t. i
5u0496
Return On Enveat. i
Fi5ml Assets td
~ 1'L94%
Maintenance I
7,68%
gupp310i1%9~6 ance
Prod. Bower
7A9% ^I
Bad Aebt
43%
Personal Srvc. . i
19.69%
Oebt Service
Adm Transfor =;n 197396
4.44%
Percentage of Total Exponditure
i 226 CITY OF DENTON
i
I
3
1
I`I
t
j - ANNUAL BUDGET
I l
j
I
WATER AND WASTEWATER
EXPENDITURES BY CLASSIFICATION
1987-88
1985-86 1986-87 1987-88
Actual Estimate Proposed
Personal Services $ 21215,933 $ 2,673,190 $ 2,961,470
Supplies 3039624 4241793 450,028
Purchased Power 992,683 1,118,827 1,178,044
Maintenance 1,0581981 1,265,643 1,146,837 G
i Services 1,101,047 1,3709991 31311,470
i
{ Insurance 59,793 70,495 137,541
Sundry 10,127 31160 4,000
h~ Fixed Assets 8900910 11407,919 1,7810503
Debt Service 2,610,608 2,550,840 20347,415
Administrative Transfer 793,298 1,003,288 992,844
Return on Investment Transfer 719,427 769,960 868,455
Y w~ Bad Debts 59,452 690300 65,000
J Salary Adjustment 0 0 2,607
TOTAL $10,815,883 $12,728,396 $15,247,214
i
f
CITY OF DENTON 227
i
M
ANNUAL BUDGET
I,
WATER AND WASTEWATER/ADMINISTRATION/0460
PROGRAM DESCRIPTIOtJ
The Water and Wastewater Administration activities provide for the general
supervision of all water and wastewater facilities and operations, These
operations include the administration over both water and wastewater plants,
water distribution and wastewater collections, metering and repair, and
laboratory functions, Other responsibilities include budget formulations, I
capital improvement planning, grant administration, financial and operational !`~f
reporting, board and Council agonda preparations, utilities review of
subdivisions, and liaison with local, State and Federal Regulatory Authorities
and other parties associated with Denton's Water and Wastewater Utilities.
,j
1
1-1
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SERVICE LEVEL COMMENTARY
Outside assistance is budgeted for contour maps, rate study, computer systems,
engineering funds, and management study, In 1987-88 this division will be
taking responsibility for operating Lake Ray 0berts. Increased costs
associated with the new lake are offset by a large reduction in fixed asset
expenditures.
i
L
PROGRAM INDICATORS
--System Reliability Hours of Outage of Average Customer
--Completion of Capital Improvement Programs
--Retention of Competent Supervisors
--'training and Competency Level of Supervisors 1
Iw
228 CITY OF DENTON
,
f
1 - ANNUAL BUDGET -
WATER AND WASTEWATER/ADMINISTRATION E
I 1985-86 1986-87 1987.88
f1"j RESOURCES Actual Estimate Estimate
Water and Wastewater Resources $424,003 $627,149 $686,970
i
I
J.. i
i
k
1
1985.86 1986.87 1987-88
Actual Estimate Estimate
EXPENDITURES
Personal Services $247,443 $288,100 $3490910
Supplies 12,474 14,576 17,200
Maintenance 10,167 60424 7,500
Services 135,401 140,700 165,700
Insurance 4,600 7,600 17,760
Sundry 382 3,160 4,000
Fixed Assets 13,636 166,600 23,900
TOTAL EXPENDITURES $424,003 $6270149 $5850970
i
I ,
1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
1 Office/Clerical 2,8 2.8 2,8
1 Technical/Paraprofessional 3,0 3.0 3.0
Professional 4,0 6.0 5,0
I Management/Supervision 1.0 1,0 110
Temporary/Seasonal 0,0 ~.,7 •7
TOTAL PERSONNEL 10,8 12.5 12.6
i
I
229
CITY OF DENTON
I
ANNUAL BUDQET
WATER AND WASTEWATER/PRODUCTION/0460
PROGRAM DESCRIPTION
The primary actlvity of the Water Production Division is to produce potable
water as required by the Texas State Department of Health. In so doing,
equipment and operational activities mus'; be maintained on a 24-hour basis, r
The water supply is obtained primarily from surface sources, The City's Water
Treatment Plant is designed to treat an average of 16 million gallons a day
I with a peak of 30 million gallons a day.
I 1;
p~
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i j
SERVICE LEVEL COMMENTARY Ci
ll
Lake Ray Roberts will be utilized this year as a water supply source for
Denton and the surrounding communities, The largest increase in the budget
this year is for a $1,864,000 payment due on Lake Ray Roberts, A water i l
Production Supervisor is added to this year's budget in order to more
effectively coordinate the efforts of this division,
,I
i
f III
1986-86 1986-87 1987-88
PROGRAM INDICATORS Actual Estimate Estimate
Raw Water (1,000 gallons) 3,762,019 4,180 564 4 417 413 l
Finished Water (1,000 gallons) 3,667,205 4,058,800 4,288,750
230
CITY OF OENTON - -
`1
E
i
ANNUAL BUDGET
WATER AND WASTEWATER/PRODUCTION
• I
1986.86 1986-87 1987-88
{ RESOURCES Actual Estimate Estimate
Water and Wastewater Resources $2,067,553 $2,407,427 $4,545,426
I
i '
r
i
i
I 1985.86 1986-87 1987-88 t
EXPENDITURES Actual Estimate Estimate
Personal Services $ 414,390 $ 507,968 $ 547,490
i
Supplies 160,691 210,060 246,667
Production Power 620,466 613,699 657,844 Maintenance 1 20676 1239350 122 050
Services 734 216 897 996 2t872 604
Insurance 12,925 17,200 27,104 ~
Fixed Assets 33,200 370154 72,766
pi TOTAL EXPENDITURES $2,067,653 $2,4071427 $4,5469426
4J i
i
-1 198686 198687 1987.88
J PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
l Service/Maintenance 215 610 5.0
Office/Clerical 0.0 110 110
Technical/Paraprofessional 11,0 910 10,0
..J Management/Supervision 2.0 3.0 3,0
Temporary/Seasonal .6 .5 .6
TOTAL PERSONNEL 16.0 1816 19.5
~ -
CITY OF DEN rON 231
I
M
1
;y
ANNUAL BUDGET
r'
1
f
WATER AND WASTEWATER/DISTRIBUTION/0461
E
PROGRAM DESCRIPTION
The main activity of the Water Distribution Division is to maintain an
adequate water supply system, The various functions include making water
taps, installing and repairing water mains, setting fire hydrants, and
numerous other water supply activities,
` I
,
j
SERVICE LEVEL COMMENTARY
Expenditure levols this year are set to perform maintenance work on the it
existing system, Now construction is expected to be minimal,
1
11 I
1985»86 1986.87 1987.88
PROGRAM INDICATORS Actual Estimate Estimate
396 406 400
Valve Mains 91666 6350 4 700
Valves s Repaired 200
l^'I
i, Fire lydrants Repaired
i ~w
h
r;
232 CITY OF DENTON r
h
4
f
- ANNUAL. BUDGET
WATER AND WASTEWATER/DISTRIBUTION I
I~
1986-86 1986-87 1987.88
RESOURCES Actual Estimate Esti,ma.te
Water and Wastewater Resources $10757,600 $11850,611 $2,064,066
s ,
1986-86 1986-87 1987-08
F, EXPENDITURES. Actual Estimate Estimate
Personal Services $ 666,023 $ 664,232 5 618,988
„ Supplias 37,419 380745 30,464
Maintenance 601,462 499,761 493,75'1
Services 87,246 103,848 82,149
Insurance 61639 6,875 24,897
Sundry U 0 0
Fixed Assets 6600911 637,060 _,803,1817
ff TOTAL EXPENDITURES $1,757,600 $10860,511 $2,064,066
_II
1985-86 1986-87 1987.88
PERSONNEL (IN WORKER YEARS) Actual Authorized ,fro osed,
Service/Maintenance 1610 17.0 1710
Office/Clerical 0,0 1.0 110
Technical/Paraprofessional 110 110 110
Management/Supervision 4,0 3.0 3.0
1 TOTAL PERSONNEL 21.0 22.0 22.0
J
233
f CITY OF bENTON
r
ANNUAL BUDGET -
WATdR AND WASTEWATER/METERING/0462 I
I
PROGRAM DESCRIPTION
The activities of the Water Metering and Repair Division is responsible for
efficient operation of all customer water meters, all new water motor
installations, and replaces inoperable meters,
~i LIB
r
SERVICE LEVEL COMMENTARY
The Motor Repair Division can maintain services without additional positions,
Funding has been reduced to accommodate the slow down in the economy,
f 1
s
' 9+
{
198686 198687 1987.88
PROGRAM INDICATORS Actual Estimate Estimate
Motor Changes 20375 1,882 31000
~Meters Repaired 339 540 1,800
Meters Tested 469 446 2,600
I
i
234 CITY Or 08NTON
I
f
i
c
ANNUAL BUDGET
WATER AND WASTEWATER/METERING
i
RESOURCES 1985-86 1986-87 1987-88
Actual Estimate, Estimate
Water and Wastewater Resources $2862094 $387,134 $3866269 !
I i
f 3 i
J ~
e
r
_I
~ i
1986-86 198687 1987-88
EXPENDITURES Actual Estimate Estimate
Persona) Services
$137,426 $216,163
$zao,7la
,r Supplies 81966 90407 8,687
Production Power 37,660 46,476 44,660
Maintenance 31672 8,759 61401
Services 431 4106o 10 767
Insurance 0 0 0
' Fixed Assets 96,949 103A9U 114,060
TOTAL EXPENDITURES $286,094 $387,734 $386,269
1986.86 1986-87 1987.88
PERSONNEL (IN WORKER YEARS) Actual Authorized Pro osed
Service/Maintenance 6,0 6.0 6,0
Office/Clerical 110 210 2,0
Management/Supervision 110 1,.0 1,0
TOTAL PERSONNEL 1,0 9,0 9,0
..I
CITY OF DENTON - 235
r.
j
V
S
ANNUAL BUDGET
,
WATER AND WASTEWATER/TREATMENT/0470
1
PROGRAM DESCRIPTION
The Wastewater Collection Division treats all residential, commercial and ,
Industrial wastewaters in accordance with State and Federal effluent permit
requirements, In doing so, equipmont and operational activities must be
maintained on a 24-hour basis, This division operates an activated sludge
wastewater treatment plant with a maximum capacity of twelve million gallons
per day.
~r
, rw
1
.,l SERVICE LEVEL COMMENTARY j
The wastewater treatment plant as budgeted will continue operations with the
addition of one full-time staff member. Maintenance costs are expected to
lower as older equipment is replaced,
i r
a 'I !
i
1986-86 1986.87 1987-88
PROGRAM INDICATORS Ac ual Estimate Estimate I`'f
Million Gallons Per Day 3,927,000 3,927,000 4,046,000
L.I f
236 CITY OF DENTON
i
i
7
ANNUAL, BUDGET
~ i
WATER AND WASTEWATER/TREATMENT
-l 1985-86 1986-87 1987-88 i
RESOURCES Actual Estimate Estimate
f Water and Wastewater Resources 1 343 435
$ , , 31,8491433 $2,088,313
,f
1986-86 1986-87 1987-88
I EXPENDITURES Actual Estimate Estimate
I
Personal Services $ 498,912 $ 597,313 $ 653,598
Supplies 65,466 107,566 104,949
w Production Power 472,228 506,128 620,200
Maintenance 202,976 488,564 368,736
Services 44,806 76,868 87,797
Insurance 23,261 23 075 34,413
Fixed Assats y 45,787 _ 51,429 318,620
TOTAL EXPENDITURES $1,343,435 $3,849,933 $2,088,313
i
986-8 19-87 ,11I
PERSONNEL (IN WORKER YEARS) lActual Authorized Prp_ 798788
f Service/Maintenance 8,0 8,0 8,0
Office/Clerical
Technical/Paraprofessional 17,0 11.0 12,0
Management/Supervision 3.0 3.0 3,0
Temporary/Seasonal 0,0 0,0 0.4
TOTAL PERSONNEL 23,0 23,0 24.0
CITY OF DENTON 237
'I
fr
1
i
ANNUAL BUDGET
i
WATER AND WASTEWATER/COLLECTION10471
PROGRAM DESCRIPTION i
The Wastewater Collection Division provides an adequate transportation system
for all residential, commercial and industrial wastewaters to wastewater
treatment facilities. Their duties include flushing wastewater mains,
installing and repairing wastewater mains, making wastewater taps and various
other wastewater system maintenance functions,
i
I
SERVICE LEVEL COMMENTARY
Proposed funding will allow for service continuation. Maintenance activities
f are the major expenditures, with new construction expected to be minimal,
~ ; rl
i_1
1988-86 1986-87 1987.88
PROGRAM INDICATORS Actual Estimate Estimate
New Services 93 72
Number of Manholes guilt 8 80
b 10
Broken Mains 48 114 GO i
r
238 CITY OF DENTON
I
i
I
I~
f
ANNUAL BUDGET
f A
WATER AND WASTEWATER/COLLECTION
1985-86 1986.87 1987-88
RESOURCES Actual Estimate Estimate,
f Water and Wastewater Resources $534,344 $977,130 $997,194 i
'I
.W~ 1986-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
i
Personal Services $2020057 $325,472 $361,069
Supplies 24,269 25,260 220911
Maintenance 959648 890639 96,100
M
Services
89,270 136,320 88,069
Insurance 9499 7,996 17,696
Sundry 0
Fixed Assets 113,611 3_J3,054 4111350
TOTAL EXPENDITURES $634,344 $977,130 $997,194
1986-86 1986-87 1987-88 t
PERSONNEL (IN WORKER YEARS) Actual Authorized Propw3d h
I Technical/Paraprofessional 0,0 0,0 9,0
Service/Maintenance 1110 12,0 2,0
{ Management/Supervision 1,0 1_0 2,0
TOTAL PERSONNEL 12,0 13,0 13,0
CITY OF DENTON _ 239
I
i
t
ANNUAL BUDGET
WATER AND WASTEWATER/MUNICIPAL LABORATORY/0480
PROGRAM DESCRIPTION j
The Laboratory Division maintains all laboratory equipment and performs
necessary tests for the adequate operation of the water and wastewater plants
comply for with the }pollution laws, division is
responsible ~ F4l
E f i
DISTRIBUTION AND COLLECTION SYSTEMS
I
The Municipal Laboratory also provides testing for other Denton County
municipalities and water supply corporations who do not have laboratory's of
Ii {
their own. Theses are .rovided on a fee schedule,
1
SERYICE LEVEL COMMENTARY
{ Proposed funding will provide one additional Lab Technician and provide for
additional sophisticated testing equipment, This expansion is necessary to
meet additional federal EPA Laws and Regulations, and to facilitate increased
demands from Lake Ray Roberts, -.1
1
'1985-86 1986-87 1987-88
PROGRAM INDICATORS Actual Estimate Estimate'
j Wastewater Treatment - Tests/Year 12,604 13,500 15,000
Water Treatment - Tests/Year 51651 000 6,000 L
,M
s ti '
240 CITY OF DENTON _ r
Ip ,
1
i
_ ANNUAL 8UDGV-.T
t
}
WATER AND WASTEWATER/MUNICIPAL LABORATORY
1985-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
Water and Wastewater Resources $2110324 $235,124 $314,656
' ~ 1 1
Y
f} ~ III
EXPENDITURES 1985-86 1986-87 1987-88
Actual Estimate Estimate
Personal Services E
Supplies 51603682 $174,452 $2290701
{ Maintenance 14,349 19,200 20,250
9o603 11,560 14060
Services , Insurance 3,438 3 700 4,905
Fixed Assets _26,916 182722 37,000
TOTAL EXPENDITURES $211,324 $236,124 $314,656
a 87 PERSONNEL (IN WORKER YEARS) lActual Autho8ized propOS9d
Technical/Paraprofessional 4,0
Professional 4.0 5.0
2.0 210 2.0
TOTAL PERSONNEL 6,0 6.U
~ 7.0
CITY OF DENTON 241
I
i
I
E
_ ANNUAL ouncT
WATER AND WASTEWATER/TRANSFERS AND OTHER EXPENDITURES/450M
i
PROGRMI DESCRIPTION
This account provides for the transfer of resources to other funds within the I'
City organization and other miscellaneous expenditures,
J'
E
. RESOURCES 1985-86 Actual 1986-87 1987-88 ~ j
Estimate Estimate
Water and Wastewater Resources $2,936,237
$4,126,748 $3031,694
EXPEN~ D~ ICES 1985-8b 1986-87 I!
Actual 1967-88
Estimate Estimate t~°+
Bad Debt Expense $ 69,462 l '
Return on Investment 427 $ 699300 65
868,465
Administrative Transfer 719, 769,960 $ ,
465 ~ I
General Fund 793,298 1,003,288
Debt Service Transfer 2,610,608 2'560 840 992,844
Other 9,745 0 2,347,416 k
( f
Salary Adjustments 0 0
0 2$607
TOTAL EXPENDITURES ~ ~~r to
$4,192,630 $4,393,388 $4,276,321 ~EE?
~I r
r
f 242
CITY OF OFNTON
I
1 _ ~
`Yy
I
?I
a
7
~ i
{
i
yry~ i i
Il~~
li
' k
I ~ III
~ j 1 rJ
i
"IN
I
I
i - - ~r ANNUAL BUDGET
l ~
Sanitation System ~
s
CI TY
4 ► MANAGER
PUBLIC
WORKS
ADMINIS TPA T101\1
RESIDENTIAL
COMMERCIAL
DISPOSAL
243
CITY OF DENTON
r
I
I
I~I
f
i
`INUAI. BUDGET _
u
SANITATION OPERATING FUND
REVENUE A EXPENDITURE SUMMARY
1987-88
1985-86 1986-87 1987-88
REVENUES Actual Estimate Estimate
1
Garbage Fees - Residential $1,3680140 $1,462,776 $1,5320864
Garbage Fees - Commercial 776,155 1,000,388 1,080,037
Special Pickup Service 20,206 41000 49000
Garbage Disposal 439,778 247,768 280,210
' i Sale of Refuse Bags 60,468 46,452 500000
r Other 1.14,227 0 0 I
it
TOTAL REVENUES $2,778,974 $2,761,374 $2,947,111
i
r{
1985-86 198687 1987-88
EXPENDITURES Actual Estimate Estimate
Sanitation Collection -
Residential 3 964,763 $1,031,780 $1,100,847
Sanitation Collection -
Commercial 831,458 763,169 812,045 L
Sanitation Disposal 333,768 4300607 590,986
Administrative Reimbursement 245,000 230,000 230,000
Debt Service 2169702 212,468 213,233
Salary Adjustment 0 0 11112
TOTAL EXPENDITURES $2,591,681 $20668,024 $21948,223
BALANCE OF REVENUES $ 187,293 $.93,350 $ (1y112)
1985-86 1986-87 1987.88 I
PERSONNEL. (IN WORKER YEARS) Actual Authorized Proposed i'!I
Service/Maintenance 3/4,0 39.0 39,0 1 I
Office/Clerical 210 2,0 210
Technical/Paraprofessional 1.0 010 010
Professional O1O 1,0 1.0
Management/Supervision 5.0 5.0 5,0
Temporary/Seasonal 100 1.0 NO
TOTAL PERSONNEL 43,0 48.0 48.0
I
244
CITY OF DENTON
i
i
II
t
ANNUAL BUDGET -
SANITATION SYSTEM
j PROJECTED OPERATING RESULTS
1987-88
i
~ I t
i
1985-86 1986-87 1987-88
! Actual Estimate Estimatt)
Income {
t. Sanitation Fees $2,144,895 $2,467,164 $2,612,901
Permits 439,778 247,768 284,210 J
Other 81,598 46,462 60,000 i
I
TOTAL REVENUES t2,666,271 $29761,374 $2,947,111 ;
Expenses
Salaries and Wages $ 9550596 $1,125,876 $1,244,666 '
Supplies 176,236 186,182 2169447
Maintenance 304,507 2630200 317,960
Administrative
Services 246,000 2300000 230,000
f
Services 478,760 669,301 616,186
Insurance 31,400 319400 89,743
Sundry 78,362 60 60 j
Fixed Assets 106,138 62,548 49,937
Salary Adjustment 0 0 11112
' TOTAL EXPENSES* $2,374,979 $2,457,566 $21734,990
OPERATING INCOME $_291.L292 $ 303,818 212,121
* Does not include Debt Service Transfer,
CITY OF OENTON _ 245
I
I
I
1 ANNUAL. BUDGET
}
Sanitation Fund
Sources and Uses of Funds
Revenues I
F : $2,947,111
Reaiden tialy~Fees { i
119%(1
f i
S ~
fi
8r~le of Refuge Bage
c u
t re
8 ~r= kR." ~,I
Dit
9.90 VXUposal Permita
Nit~xa 3=a y , f
3, x
Pickups
Commercial Flea
i 36.d4%
Percentage of Total Revenue
1 Expenditures
$2,948,223
Servicee
40,06%
rryy u !
Supplies
aaa~ , I'i
Fixed Assets ~`t<>;; i,+l'
1,dd96 r d% 0396ry Adj.
'a MaintI T0=
X696 Adm Transfer
10.93%
rnsur;ace
m N .-Debt service
7.01%
Services
20.2896
Percentage of Total 9xpenditure
T
246 CfTY OF DENTON
I
f
P
I
3
j ANNUAL BUDGET _
{ SANITATION FUND
I
E
' XPI:NUITURES BY CLASSIFICATION
1987.88
198686 1986-87 1987-88
Actual Estimate Proposed
Personal Services $ 965,596 $1,125,875 $1,244,666
Supplies 176,236 183J82 2
15,447
Maintenance 304,507 263,200 317,960
i ,
Services 478,750 569,301 6160185
j
Insurance y
31,400 31,400 59,743 ~
y~ Sundry 78,362 50 50
f Fixed Assets 106,138 52,548 49,937 t
Administrative Transfers 246,000 230,000 230,000
Debt Service
I 216,702 212,468 213,233
Salary Adjustment 0 0 1,112
1 TOTAL
$2 691 11, $2,668 024 $2L948 223
1 . 8 YEAR TREND
f 06
00 Thousands
0000 „
2600
f
2000
1600
1000
600
0
81 82 8o 64 86 ea 87 88
REVENUES EXPENSES
CITY OF DENTON - 247
I!
E
_ ANNUAL RUDGET
PUBLIC WORKS/RESIDENTIAL SANITATION/0801
PROGRAM DESCRIPTION r
This division provides twice-por-week garbage service to all residents within
the City limits and special free pickups up to six yards of garbage on
Wednesdays. This residential service also provides free brush pickup of one
cubic yard per regular pickup day. Free garbage bags will be provided twice a
year,
I
In addition, this division has 2 persons deveoted to litter control City ii
wide, Beginning this year supervisors will be assisting code enforcement
personnel by reporting violations of the City codes.
FI
SERVICE LEVEL COMMENTARY r l4
Resources budgeted for 1987-88 continue residential pickup at the same service
level,
1985-86 1986-87 1987-88
PROGRAM INDICATORS Actual Estimate Estimato
j Residential Collection/Week 2 2
Plastic Bags Furnished/Week 2 2 2 ,
i 2
Special Pickup Service 10250 21416 31000
Complaints 500 192 140
248 CITY OF DENTON
i
i',
j
- ANNUAL BUDGET
I~
PUBLIC WORKS/RESIDENTIAL SANITATION j
1985.86 1986-87 1987.88
RESOURCES Actual Estimate Estimate
Sanitation Operating Revenues $19368,140 $1,462,776 $10532t864
i
k 1986-86 1986-87 1987-88
I EXPENDITURES Actual Estimate Estimate ~Personal Services $ 497,839 $ 589,830 $ 666,131
supplies 1130422 1120588 1320124
Maintenance 84,690 82,300 92,300
Services 233,864 2260012 1810800
~
Insurance 16,000 16 000 28 654
! 40 60 60
F'ixedyAssets 18,918 51000 888
TOTAL EXPENDITURES $ 964,763 $1,031,780 $1,100,847
I
1986-86 1986.87 1987-88
I PERSONNEL (IN WORKER YEARS) Actual Authorized Propose
Service/Maintenance 19.0 21.0 2110
{ Office/Clerical 110 110 1.0
Professional 010 1.0 1.0
Management/Supervision 310 3.0 3.0
Temporary/Seasonal 1.00 110 1.0
TOTAL PERSONNEL 24.0 27.0 27.0
l
r~
249
CITY OF DENTON
-
I
ANNUAL BUDGET
i
PUBLIC WORKS/COMMERCIAL SANITATION/0802 I+
PROGRAM DESCRIPTION
This division provides all subscribing commercial customers with garbage
pickup as needed including Saturdays and holidays, Customers are charged
according to the amount of service needed on their dumpster, This division
also keeps the dumpsters around the City clean and in good repair, This
division provides stationary compactors for refuse removal to service our
industrial customers,
i
SERVICE LEVEL COMMENTARY
The current level of funding will allow for the continuation of existing
service levels. In addition, this funding level will permit continuation of
the container replacement program and will enable the division to meet
increased service demands,
198586 1986.87 198788 r
PROGRAM INDICATORS Actual Estimate Estimate
Customers Serviced/Week 1,147 1,585 1,620
Weekly Pickups 30200 30600 3,500_
Cubic Yards 1340060 1670200 188,000
Complaints 10000 500 250 +
j
' I
250 CITY OF DENTON
,
I
I
(
!
ANNUAL BUDGET
PUBLIC WORKS/COMMERCIAL SANITATION
!
~I f
1985-86 1986-87 1987-88
RESOURCES Actual Estimate rstimate
Sanitation Operating Revenues $796,960 $1,004,388 61,080,037
nl r
1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Personal Services $313,625 $ 354,904 $ 378,407
' Supplies 36,702 38,520 48,432
Maintenance 1201597 102,900 127,650
Services 1839917 207,797 208,835 j
Insurance 12,000 12,000 22,021
Fixed Assets 86,306 47,048 26,700
TOTAL EXPENDITURES $763,146 $ 763,169 $ 812,046
I
,J
1985-86 1986-87 1987.88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Service/Maintenance 11,0 13.0
13,0
Li 1'echnical/Paraprofessional 1,0 0.0 0,0
Management/Supervision 1,0 1,0 1.0
Temporary/Seasonal 0.0 010 0,0
TOTAL PERSONNEL 13,0 14,0 14,0
1111'
f 1 CITY OF DENTON 251
k
I
ANNUALBUDGET
r~
PUBLIC WORKS/SANITATION DISPOSAL./0803
PROGRAM DESCRIPTION
F
;
The function of this division is to dispose of all so11d waste that is
collected by residential and commercial garbs a routes in such away as to be E
economical ly and environmentally sound, Refuse and various other types of
t
debris from surrounding small area cities is also disposed of by this division, 4 ; k
',,~44 f' !1 ~ I
SERVICE LEVEL C MENTARY
The current level of funding will allow for the continuation of disposal of
all solid waste collected by the Residential and Commercial divisions,
external sources, and outside contractors
1985-86 1986-87 1987-98 „I
PROGRAM INDICA"Colts. Actual Estimate Estimate ,
Cubic Yards Disposed 124,000 418,000 420,400
Cubic Yards from Haulers 1111650 87,780 87,780
Cubic Yards from Permits 18,600 71,060 71,060
L1
i 252 CITY OF DENTON
I
E
ANNUAL. BUDGET PUBLIC WORKS/SANITATION DISPOSAL
1986«86 1986-87 1987-88
RESOURCES Actual Estimate Estimate
7 Sanitation Operating Fund $439,778 $247,758 $284,210
1
i i f I
, . I 1986.86 1986N87 1987-88 i
1 11 , p
EXXPENA Tl URE;s- Actual Estimate Estimate
personal Services $144,132 $181,141 $2010028
supplies 26,112 32,074 34,891
7,1 Maintenance 99,220 78,000 98,000
' Services 60,979 136,492 225,660
Insurance 3,400 31400 90168 f
Fixed Assets 916 600 22,349
TOTAL EXPENDITURES $333,768 $4300607 $590,986
I'4 1986«86 1986-87 1967«88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Service/Maintenance 4.0 6,0 5,0
Office/Clerical 1.0 110 1.0
Management/Supervision 1_,0 1.0 1"A
,
TOTAL PERSONNEL 6,0 7,0 7,0
I .E
CITY OF DENTON 253
J
ANNUAL EUOGET
SANITATION/TRANSFERS AND OTHER EXPENDITURES/080M
PROGRAM DESCRIPTION rr
This account provides for the transfer of resources to other funds within the
City organization.
~ s 1
p 1986-86 1986.87 1987.88
RESOURCES Actual Estimate Estimate
Sanitation Operating Revenues $174,096 $ 46,462 $ 600000
J
,a 1986-ed 1986.87 1987.90 1,!
EXPi:NDITURES- Actual Estimate Estimate
Administrr,tive Transfer
General Fund $246,000 $230,000 $2301000
Debt Service 216,702 212,468 213,233
Sundry 78,312 0 0
Salary Adjustment 0 0 1012 TOTAL EXPENDITURES $640,014 $442,468 $4440346
4J
254 CITY OF DENTON -
1
I
N 4
ANNUAL BUDGET
I.I
I._
r r~
SANITATION FUND i
I ,
8 YEAR TREND
I I
,
Thousands
3600
3000 „ . „ a
500 „ „ . „ . .
,f
,
2000 .
1500 „ . , .
,Il 1000 . . „ , ,
iI
500 „ , „ „
81 82 83 84 86 86 87 88
. i EXPENDITURES
- - CITY OF DENTON - 255
I
I
i
1 r ANNUAL BUDGET _
SANITATION FUND
PRINCIPAL AND INTEREST REQUIREMENTS
l 198780
Issue Final Interest
Issue Date MaturiRate
1984-A Cert of Obligation 09.24.84 08-012004 9.10 to 12,10 i•,~`
Sanitation Fund Capitol mproyQmen rogram I
The x e was incurred for the construction of a city f
tin debt above g I 'I
T e is
owned Landfill. Land for the site was purchased on the outskirts I
of the city. The facility had a planned useful life of 28 years.
I Due to the extraordinary growth in the area and the closing of
I alternative sites the existing Landfill is filling at approximately I
i three time, the intended rate, This will reduce the expected life I!
f to 9 years, This year a study of alternative disposal options is
planned to prepare for the future needs of the community.
IIII f
I II l
I,
'l
Notes Sanitation Bond Fund issue is part of General Debt Service Fund,
I
- CITY OF DENTON -
I
I
i
- ANNUAL BUDGET
~I
SANITATION FUND
PRINCIPAL. AND INT5REST REQUIREMENTS
1487.88
Original Amount Principal & Interest Requirements for
Amount Outstandingg 1987-88
taT
Of Issue October 1, 1y87 r nc pa Interest
$1 0800,000 $1,730,000 $40,000 $173,233 $213,233
~l
.
SANITATION
8 YEAR TREND
0600IN THOU8AND8
0000 „ . .
26 W
i 2000 . „ .
9
1600 11•' ~•~:~"",»"w""w "
,
6O0
I
' 61 82 83 84 86 86 87 88
' REVENU98 i
~
CITY 0P DENTON 257
1
4
I
E
l
ANNUAL BUDGET r
SANITATION FUND
PRINCIPAL AND INTEREST REQUIREMENTS
As of October 11 1987
Year Principal Interest Total
Fl
1987-88 $ QU,000 $ 173,233 $ 213,233 i
1988-89 46,000 168,393 213,393
1989.90 60,000 162,948 212,948
N 1990.91 66,000 166,898 211,898
1991.92 60,000 160,243 210,243
1992.93 66,000 142,983 207,983
1993-94 76,000 136,118 210,118
1994-96 80,000 128,293 208,293
1996.96 90,000 120,833 210,893
1996.97 100,000 112,433 212,433
k 1997.98 110,000 102,883 212,883
1998-99 120,000 920213 212,213 r~
1999-00 135,000 80,463 216,463
2000.01 160,000 67,088 217,088
2001-02 166 coo 62,088 217,088 i
200243 186,000 36,688 220,588
2003.04 206,000 18,706 223,706
TOTAL $1,730,000 $1900,464 $3,630,464
i
i '
258 _ - CITY OF DENTON _
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i ANNUAL BUDQGT r
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WORKING CAPITAL FUND
- Vehicle Maintenance
- Machine Shop
7 Warehouse j
i
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CITY OF DGNTCN 259
1
i
I
}
ANNUAL. BUDGET
I
i
' City of Denton
li I
71
Ooily
eleoled
r
i
I
l E 0AL ADMINISTRATION duDQB r
Ir i, f
UTILITIES F11eNH0UANO818E PUBLIO MUNIOIPAL PLANNING
WORKS SEAVIOES
VEHIOLE
MANAGEMENT
MAQHI NE
SHOP
L,
t ~
i
260 CITY OF DENTON
I
1
I
i
i
11
i
4
I
ANNUAL BUDGET
WORKING CAPITAL FUND
REVENUE AND EXPENDITURE SUMMARY
1987.88
i' 1986-86 1986.87 1987-88 I
REVENUES Actual Estimate Estimate
Charges to Other Departments $3,443,486 $3,6841400 $3,393,600
I ~
1986.06 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Vehicle Maintenance $1,2660891 $1,366,983 $1,412,284 {
Machine Shop 123,876 165,071 170,107
Warehouse 2284,820 21439,011 2,426,210
TOTAL iXPENDITURES $3,664,687 $39961,066 41008,601
BALANCE OF'REVENUES $ (221,101} $ (376,666) $ (616,001}
1986.86 1986.87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
wJ
Service/Maintenance 2,0 2,0 2,0
ff Office/Clerical 6,0 6.0 6,0
,i Technical/Paraprofessional 9,0 910 9.0
Professional 010 0,0 0,0
Management/Supervision 2.0 2,0 2,0
TOTAL PERSONNEL 1910 19,0 19,0
261
- CITY OF DENTON
1
f
,
f
r
1
ANNUAL BUDGET
Working Capitai Fund ,
Sources and Uses of Funds
I
r
Revenues
$3,393,d00 k
~ r
Oara9~ 79596 136%e parts ~l
rl
Sublet 9 ale of scrap
O.ie~t96
Haoh. Shop
Zghu` vino shop i I
i"J I
n ~#~ya2i~\Z~yl ~xa ~~uy ~ t
'MM VM
rFw%.a C g{AA
Warehouse Lntot¢gpt,
Percentage of Total Revenue
Expenditures
$4,008,601
j
2,01~ntenance
Paraognal Servioaa
~•~;yti ~ , tats
5~ ~ n I
49% Insets 4 ~
96iass
Ot ar06M
Yn v OR
j Percentage of Total Expenditure
262 - CITY OF DENTON -
i
i
ANNUAL BUDGET _
}
r1
1
i
WORKING CAPITAL FUND
EXPENDITURES BY CLASSIFICATION
1987-88 k
i
1986-86 1986-87 1987-88
Actual Estimate Proposed
Personal Services $ 439,246 $ 471,754 $ 529,060
Supplies 14,777 27,810 31,402
Maintenance 30,631 71,102 81,437
Services 138,164 172,462 237,16
7,864 71864 13,957
Insurance i
Sundry 12,660 160000 160000
48,189 94,264 190656
Fixed Assets
Cost of Sales 2,973,066 3,100,809 3,001,000
r'1 TOTAL $3,664,587 $3,961,065 $4,008,601
s
1
_ 263
CITY OF DENTON
i
ANNUALBUDGET
WORKING CAPITAL/VEHICLE MAINTENANCE/0680 I
PROGRAM DESCRIPTION
~7 I
The Vehicle Maintenance Division is responsible for maintaining all City "
vehicles and motorized equipment, from lawnmowers to heavy ditching equipment,
while trying to assure a minimum of equipment downtime for the operating
departments, +Jf
M
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wSERVICE LEVEL COMMENTARY f
This budget will provide continued service to City divisions and departments
requiring vehicle maintenance support,
1 1985-86 1986-87 1987.88
PROGRAM INDICATORS Actual_ Estimate Estimate c
y Work Orders Completed 7,600 80000 80000 ~i
f
I.1
264 CITY OF DENTON
f
4
ANNUAL BUDGET
~I
7j WORKING CAPITAL/VEHICLE MAINTENANCE
1985-86 1986-87 1987-88
RESOURCES Actual Estimate Estimato
. Charges to Departments $ 976,346 $1,3240000 $1,410,000
1985-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Perswal Services $ 295,655 $ 307,634 $ 346,714
Supplies 69242 9 700
0
Maintenance 129850 130826 16;b75
Services
20,530 26,476 26,909 ~
Insurance 3,814 3,814 71736
Fixed Assots 88 14 035 13,400
Cost of Sales 917,712 981,500 991,000
TOTAL. EXPENDITURES $1,2559891 $1,3665983 $1,4122284
BALANCE OF RESOURCES $ (279,545) $ (32,983) $ (2,284)
1985-86 1986.87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Service/Maintenance
Office/Clerical 13.0 '0 1.0 1,0
Technical/Paraprofessional 6,0 6.0 0 3,0
Management/Supervision 6,0
....E 2.0 2.0 2.0
TOTAL PERSONNEL 12,0 12.0 12,0
r
r CITY OF DENTON _ 265
i
i
i
E
i
ANNUAL BUDGET -
r
WORKING CAPITAL/MACHINE SHOP/0581
PROGRAM DESCRIPTION
The Machine Shop provides welding and machining services as maintenance
I„ support to the other general and utility departments, Work includes the
repair and modification of pumps, machinery, vehicles and other equipment. j
SERVICE LEVEL COMMENTARY
This budget level will provide continued service.
i
I
,I
1985-86 1986-87 1987-88
PROGRAM INDICATORS Actual Estimate Estimate
Work Orders Completed 21500 3,000 3,000
266 CITY OF DENTON
1.
ANNUAL BUDGET _
WORKING CAPITALAIACHINE SHOP
I
1986-86 1986-87 1987-08 I
RESOURCES Actual Estimate Estimate
Charges to Departments $136,301 $170,000 $180,000
'71
1{7 1965-86 1986-87 1987-88
EXPENDITURES Actual Estimate Estimate
Personal Services $ 66,829 $ 79,667 $ 91,172
Supplies 6,472 13,010 8,626
Maintenance 6,338 7,216 13,040
Services 6,211 8,979 90329 it
Insurance 19300 10300 2,941
Fixed Assets 3,130 4,500 0
Cost of Sales 340596 605500 46,000
TOTAL EXPENDITURES $123,876 $166,071 $170,107
BALANCE OF RESOURCES $ 119425 $ 49929 $ 9,893
j
j {
j 1985-86 1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
i
Technical/Paraprofessional 3.0 310 3.0
I~ TOTAL PERSONNEL 3,0 3.0 3,0
I
267
CITY OF DENTON
i
i
i
ANNUAL BUDGET
WORKING CAPITAL/WAREHOUSE/0682
I
PROGRAM DESCRIPTION {
The Municipal Warehouse maintains all utility and general inventories of
materials and supplies, and under the authorization of the Purchasing
Department, requisitions, receives, stores and transfers to all departments of
the City, specific items in specific quantities as provided by the Charter, This division funds the central stores, the operations
of photocopying and
offset printing, and the distribution of outgoing mail.
j
i
I
SERVICE LEVEL COMMENTARY [i
The Warehouse operations will continue at the present service level,
i
M 1985-86 1986-87 1997-88 Lit
a PROGRAM INDICATORS Actual Estimate Estimate
j
` Shipments Received 1,300 11500 1,450 , f
Orders Filled 6,000 6,250 6,000
Average Inventory $900,000 $950,000 $980,000
268 CITY OF DEN70N
ANNUAL BUDGET
WORKING CAPITAL/WAREHOUSE
1986-86 1986-87 1987-88
RESOURCES Actual Estimate Estimate j
I Charges to Departments $2,3319839 $2,0901400 $1,803,600
{ I I
I
I
1986-86 1986-87 1987.88
EXPENDITURES Actual Estimate Estimate
Personal Services $ 760762 $ 84,653 $ 91,164
Supplies 41063 61100 110827
Maintenance 11,443 60,062 620822
Service 111,413 137,008 200,867
Insurance 2,750 2,760 31280
Sundry 120660 16,000 160000
Fixed Assets 44,971 760729 61260
Cost of Sales 21020,768 2,0683809 2,046,000 kik
TOTAL EXPENDITURES $2,284,820 $20439,011 $20426,210
i
BALANCE OF RESOURCES $ 47,019 $ (348,611) $ (622,610)
1986-86 1986-87 1981-88
PERSONNEL (IN WORKER YEARS} Actual Authorized Proposed
Service/Maintenance 1.0 1,0 1,0
Office/Clerical 3.0 3.0 3.0
TOTAL PERSONNEL 4,0 4.0 4,0
/ ~ fa
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s
269
CITY OF DENTQN
i
I
ANNUAL BUDGET
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wl E
L. ~
270
CITY OF bBN7ON
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4 S
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STATISTICAL INFORMATION
I
~i
271
CITY OF DEN70N _
3
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01
ANNUAL BUDGET - -
i
i
GROWTH IN DENTON
CENSUS DATA
>s
Thousands
70 r
60 i
50
i,.
40
30
20
11
10
04
f
0
1940 1950 1960 1970 1980 1988
POPULATION
272 CITY Of DENTON
i
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I
ANNUAL BUDGET
~i
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N
i_ CITY OF DENTON
4 ECONOMIC AND POPULATION GAINS
,
f '
1940 Census ]],192
-
' 1960 Census 21,372
1960 Census 26,844
!
` 1970 Census 39,874
4-1
,
1980 Census 48,063
1988 Estimate 63,686*
*Source: City of Denton Planning Department
,
:k
~.1 273
~ CITY OF DENTON _
i
{ ANNUAL BUDGET
City of Denton, Texas
GENERAL GOVERNMENT EXPENDITURES ~
BY FUNCTION (1)
Last Ten Fiscal Years
N,i
Fiscal General Public Public
Year Government _ Safety Works i
1977 $2,5210177 $2,1470257 $ 793,084
1978 2,6190618 20658,588 11048,617
I
1979 21882,471 2,956,146 l,O13,686i
1980 20881,977 3,610,786 9540921
OKI
1981 3,992,254 4,173,188 11077,134
1982 40348,188 41805,245 1,2089589 r
1983 4,170,991 5,020,468 2,180,879 I
1964 4,673,090 51531,882 2,785,622
1985 61191,869 69363,330 300710489 f.,
1986 6,601,953 7,166,369 31690,360 '
e.
I1
(1) Includes General, Special Revenue, and Debt Service Funds
r (2) 1977-1982 Capital outlay also included in Departmental Totals
Source; Comprehensive Annual Financial Report
Ending September 30, 1986 r~
}
I FII
1
X11
owl
1' I I
I
i
i
274 CITY OF DC.NTON
J
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1
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- ANNUAL BUDGET
}
i
Parks and Capital Debt t
{
Recreation Other Outlay (2) Service Total
r: $ 494,747 $ 342,131 276,211 $1,065,102 $ 71369,498 !I
6660342 586,873 330,650 1,438,207 9,018,245
760,328 6350704 2320697 1,401,250 90649,855 t
796,601 1,102,998 586,540 1,745,016 125354,705 I
' 936,673 1,085,178 378,642 1,959,547 13,223,974
J
r»i 1,137,967 1,210,497 266,346 1,884,273 140594,749
513,377 1,746,561 14,8891992
1,257,726 -
1,498,226 - 3850783 213920858 17,267,461
f
1 7190742 - 100169119 21419,528 20,782,077 I
lJ 211100862 - 19044,401 157,146 209661,081
11
GENERAL GOVERNMENT
} E"ENDT'T'YJ S
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CITY OF OBNTON
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ANNUAL BUDGET is
City of Denton, Texas
GENERAL REVENUES BY SOURCE (1)
E
Last Ten Fiscal Years r, {
Utility Inter-
Fiscal Licenses Franchise Governmental
Year Taxes Permits Fees _ Revenue
1977 $ 3,669,146 $ 43,645 $136,931 $1,220,201
1978 418129081 75,855 160,243 1,581,310
1979 5,360,427 104,281 181,114 10477,079
1980 69049,491 96,226 196,429 1,791,785 wti
1981 6,992,999 82,494 232,990 1,268,829 ,
1982 7,895,579 960943 330,694 986,405
1983 8,819,953 2133490 367,937 1,036,903
1984 10,406,911 303,725 418,680 826,576 r.,
1985 11,8460499 356,661 4849171 1,270,019
1986 13,8381013 379,238 377,960 1,7911435
(1~ Includes General, Special Revenue, and Debt Service Funds
Source; Comprehensive Annual Financial Report
Ending September 30, 1986
w1
276 CITY OF DEN70N
I
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- - ANNUAL 9UDCiE1' -
3 I :1
Fees Fines
for and Interest Miscellaneous
Services Forfeitures Revenue Revenue _ Total
r $ 71,336 $302,842 $ 51,271 $163,460 $ 6,668,822
106,421 325,247 40,351 242,653 7,333,161 i
' 164,689 2460444 48,535 334,641 7,906,210
163,616 224,863 151,948 2989531 8,972,879
207,385 247,140 166,636 216,508 9,403,980
1860716 397,510 163,435 366,067 10,411,349
1 .i
246,808 6619214 1100189 469,270 110824,764
494,212 6169826 192,196 6420462 13,900,677
10168,673 715,044 3302026 272,088 16,4420181
r 11050,070 659,194 2460656 836,803 19,178,268
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4
GENERAL GOVERNMENT
REVENUES
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CITY OF DBNTON 277
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ANNUAL BUDGET
CAPITAL IMPROVEMENT PROGRAM
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General Background
A Capital improvement program is a group of projects that provides upgraded
better functioning public improvements such as streets, traffic signals, firew
and police facilities and equipment, sidewalks, athletic fields, neighborhood
and senior citizen centers, drainage, and utility projects needed.
The Planning and Zoning Commission and the Utility Board initiate the
five-year capital improvement planning process once a year by soliciting and
considering needs expressed by individual citizens, the general public, and
interested groups representing our neighborhoods, community organizations„ and
businesses. This year the City Council sought more citizen involvement. A
51-member Blue Ribbon Citizen's Advisory Committee was formed, The Blue ,Y
Ribbon Committee, City Council, and Planning and Zoning Commission all agreed
on the propositions voted on in the bond election,
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Planning Process I"1 f
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The process begins in January with the citizen needs surveys, Public hearings
occur during the month of April, The April discussions are held by the ~y
Planning and Zoning Commission, a citizen group, In May the City staff
submits its input to the Planning and Zoning Commission which selecting from
all these inputs, creates a list of recommended Capital Improvement Projects
for general governmental projects and utility projects, The City Council
receives this list of recommendations in June for implementation.
Major Events
Water Supply - The City of Denton is jointly constructing Lake Ray Roberts
with the City of Dallas. This will assure an adequate water supply through
the year 2005, at a projected population of over 100,000,
Infrastructure Improvements - Two factors are propelling the need to improve
Denton's Infrastructure--Growth and Time, Growth of the City creates a demand
for improved infrastructure,
lo the fall of 1987 the citizens authorized the issuance of $21,150,000 in
general obligation bonds for new construction and infrastructure improvement,
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278 CITY OF DENTON _
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1 ANNUAL BUDGET
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CITY OF DENTON
CAPITAL IMPROVEMENT PROGRAM
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h FUNDING SOURCE; Actual PROJECTED RESOURCES !
f 1986.86 1986-87 1987-88 1988-89 1989-90 1990-91
I BEGINNING BALANCE $340366,083 125,099,987 $19,316,987 $ 9,911,787 $ 9,116,387 9,696,387
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ADDITIONS
G. 0. Bond $ 0 $ 5,100,000 $ 3,600,000 $ 30800,000 $ 4,760,000 $ 5,500,000
! RAVenue Bond 0 0 6,700,000 12,000,000 12,600,000 10,900,000
Grants 226,450 _ 0 0 0 0 0 f
TOTAL ADDITIONS $ 226,450 $ 6,100,000 $ 9,300,000 $15,800,000 $17,350,000 $16,400,000
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AVAILABLE. RESOURCES 134,681,633 $30,199,987 $28,616,987 $26,711,767 $26,466,387 $25,996,387
FUND TYPES Actual PROJECTED EXPENDITURES -
r 1986-86 1986.87 1987-88 1988.89 1989-90 1990-91
General $ 2,313,286 $ 3,390,000 $ 4,567,200 $ 3,959,400 $ 4,334,000 $ 6,736,000
~-1 Electric 2,637,263 2,628,000 4,682,000 2,998,000 3,096,000 3,096,000
•-1 Water/Wastowatur 4,631,008 4,966,000 9,466,000 9,638,000 9,441,000 7,173,000
ll Sanitation 0 _ 0 0 0 0 0
TOTAL $ 9,481,646 $10,8840000 $18,704,200 $16,696,400 ;;16,870,000 $16,004,000
ENDING BALANCE $260099,987 $19,315,9A7 $ 9,911,787 $ 9,116,387 $ 9,696,387 $ 9,992,387
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CITY OF DENT'ON 279
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1 ANNUAL BUDGET
3 City of Denton, Texas r"
3 PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
Total Current Percent Delinquent
Fiscal Tax Tax of Levy Tax
I Year Levy Collections Collection Collections
1977 $2,4301423 $20302,768 94.74% $ 72,978
` 1978 3,3640606 3,130,697 93,04 439978 r
I 1979 3,582,433 3,3690664 94,06 82,999
1990 3,780,389 315419461 93.67 113,939
1981 4,359,541 4,062,043 93.17 107,472'.
1982 40930,971 4,7460613 96,26 137,078
1983 6,376,210 59122,101 95.27 148,747
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1984 5,9950965 (1) 6,786,881 96,51 166,763
1985 6,808,814 (1) 61625,734 97,31 167,360
1986 89450,104 (1) 851649114 96.62 214,946
j 1987 105801,306 (1) 10,474,516 96.97 303,649
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o (1) Denton County Appraisal District
Source: Comprehensive Annual Financial Report
Ending September 30, 1986
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280 _
- CITY OF DENTON
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- ANNUAL BUDGET
Total Outstanding
Collections Delinquent
Total as a Percent Outstanding Taxes as a {
Tax of Current Delinquent Percent of
Collections Levy Taxes Current Levy
$ 367,063 16.10%
%
$2,375,136 97.74
301740675 94.35 497,345 14.78
jt 30462,563 96.37 427,221 11,93
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336650400 96.69 604,633 13,35
686,786 13,43
4,169,615 95.64 E
4,883,691 99.04 723,696 14,67
5 270 848 98.04 10065,234 19.81
5,953,644 99.29 1,269,189 21.17
6,7930094 99.77 1,359,517 19.97
8,378,920 99.15 1,019,080 11.97
10,778,166 99.79 1,042,749 9,65
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281
CITY OF DENTON
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ANNUAL BUDGET
City of Denton, Texas 4 04
ASSESSED AND ESTIMATED ACTUAL VALUE OF
TAXABLE PROPERTY
Last Ten Fiscal Years
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Real ~Propert Personal Pro art
Est malted - st mate t
Fiscal Taxable Actual Taxable Actual
Year - Value Value ^ Value Value
1977-78 $213,1351760 $ 355,226,266 $ 58,203,469 $ 971006,781
1978-79 221,300,472 368,8340120 67,602,230 112,670,383
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1979-80 229,022,620 381,704,366 75,921,060 126,535,100
1980-81 246,2061248 410,3429080 91,7430693 152,906,154
1981-82 460,732,259 4500732,259 212,7041829 212,704,829
1982-83 831,3970479 831,397,479 218,549,070
218 549
070
1983-84 (1) 837,500,011 837,5009011 233,149,004 233,149,004
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1984-86 (1) 912,491,935 912,4919935 241,332,014 241,332,014
1985.36 (1) 1,176,2761527 19176,276,627 267,266,931 267,266,931
1986-87 (1) 1,521,636,234 19521,636,234 298,827,706 298,8270706
1987-88 (1) 1,726,420,263 1,7260420,263 323,874,314 323,874,314
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! (1) Denton County Appraisal,District I
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Sources Certified Tax Roll
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282
_ CITY OF DENTON
1 _ ANNUAL BUDGET
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Total Ratio of
Estimated- Restated Gain Total Assessed to
Taxable Actual Tax in Total Estimated
Value Value Rate Value Actual
$ 271,339,229 $ 452,2329047 .744 98.7% 60%
288,902,702 481,504,503 .744 6.6% 60%
3040943,680 508,239,466 744 5.6% 60%
3370948,941 563,2481235 .774 10.8% 60"
663,437,088 663,437,088 .774 17.8% 100%
J 1,049,946,549 1,0492946,649 1510 58.3% 100%
1,07006490015 13070,649,015 .660 1.9% 100%
1,153,8230949 1,153,823,949 1590 7
.7% 100%
1,443,543,458 114430543,458 .590 25.1% 100%
118209463,940 1,8201463,940 .690 26.1% 100%
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2,050,294,577 21050,294,677 .6928 12.6% 100%
PROPERTY VALUES
r 10 YEAR TREND
2000 MIIIJons
1600-1
1000 j
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600
a 0
77 78 70 80 81 82 83 84 86 88
.J ( =PROPERTY VALUES
CITY OF DENTON 283
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ANNUAL BUDGET _
CITY OF DENTON I
16 LARGEST EMPLOYERS
h Approximate
Number of
Em la er Description Employees* raj
University 40198
l University of North Texas
t Denton State School School for Handicapped 1,371
Diesel Trucks 1,125 ~
Paccar, Inc.(Peterbilt)
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Denton Independent School Dist. City School System 10040
Municipality 823
City of Denton
University 800 a
Texas Woman's University
569
victor Equipment Co. Welding Equipment
Denton County County Government 540
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425
AMI Denton Regional Medical Hospital
School Class Rings 320
Josten s, Inc,
GTE Telephone Company 300
Microwave Antenna Mfg. 300
Andrews Corporation
City-County Hospital 281
Flow Memorial Hospital j
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Sally's Beauty Supply cosmetics 250
Brick and Tile 200
Acme Brick Company
200
Russell-Newman Mgf, Co. Lingerie
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Tatra Pak Packaging 200 {
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*Employed in the Denton area {10-87)
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284 CITY OF DEN70N
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ANNUAL BUDGET III
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CITY OF DENTON j
TOP TEN TAXPAYERS
1986 % of Total
Taxable Taxable
Assessed Assessed
Name of Taxpayer Kind of Property Valuation Valuation
rj Tetra Pak Packing Manufacturer 46,740,022 2,28% I
Peterbilt Motors Company Diesel Trucks 44,3660460 2.16%
General Telephone Telephone Utility 3708660491 1,86% i
Andrew Corp. Electronic Equipment 21,126,147 1.03%
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36E/288 Joint
~q Venture etal Developer 18,310,684 0.89%
~J Victor Equipment Co, Welding Equipment 18,176,920 0,88%
Lifemark Hospitals/ Hospital & Professional 17,606,637 0,86%
AMI North Texas Building
Acme Brick Brick Manufacturer 140068,044 0.69%
Golden Triangle Mall Shopping Center 1490180306 0,69%
J Denton Center Joint Shopping Center {32863,184 0,67%
Venture
TOTAL $246,149,794 12,00%
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285
CITY OF DENTON
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ANNUAL BUDGET
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CITY OF DENTON r
DANK & SAYINGS AND LOAN! DEPOSITS
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Dank S$LI
YEAR D Li
_ eposits Deposits ;
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1977 $176,006,073 $ 94068,257
1978 19809080000 106,901,284
1979 207,086,011 127,299,490
1980 228,813023 169,636,122
1981 254,567,691 160,674,680
f 1982 289,978,804 167,952,082 1.
1 1983 383,619,291 214,607,936
i i 1984 386,000,(100 220,231,000
~I 1986 528,167,948 242,963,799
1986 548,587,497 267,7209828
1987 680,811,722 266044,211
j Source; Denton Chamber of Commerce
i Denton Record Chronicle July 12, 1987
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CITY OF DENTON
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1ANNUAL BUDGET -
CITY OF DENTON
GROWTH INDICES I
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{1) {2) {3) (3) j
Calendar Building Gas Water Electric
Year Permits Meters Meters Meters
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1977 22,4261346 12,294 12,490 153660
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` 1978 320324,274 12,661 12,803 16,404
1979 71,6669446* 130224 130094 170160 f
1980 35 464 604 13>666 13 0292 18>126
E 1981 40,637,746 13,680 13,606 18,646 I
1982 38,0610426 13,960 13,889 19,666
1983 129,1099669 140266 14,198 209027
1984 136,024,689 140348 16,192 240686
1986 136,1070413 140366 15,664 28,888
E 1986 76,203,881 16,198 16,438 26,409
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* Tncludes construction of Golden Triangle Mall and
'1. Peterbilt truck factory,
Source;
{1} Public Works - City of Denton
(2) Lone Star Gas Company
3 utility Billing System - City of Denton
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287
CITY OF DENTON
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p ANNUAL BUDOLT -
CITY OF DENTON
WATER SYSTEM INDICES
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Average Maximum
Year Day Day i~
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1977 7,923,OU0 14,119,000
1978 8,394,000 16,466,000
1979 7,920,820 14,6602000
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1980 9,471,386 18,867,200 f1
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1981 7,117s852
16,403,000
1982 6,957,193 14,963,000
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1983 7,366,000 17,371,000
1984 ?,9179000 211608,000
i 1986 10,0439000 20,9049000
1986 10,293,000 22,800,000
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Source; City of Denton Utility Department
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288 01TY OF DENTON -
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ANNUAL BUDGET
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CITY OF DENTON
ELECTRIC SYSTEM INDICES
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PEAK TOTAL
YEAR KW KW SALES
1977 112,000 493,7061973
1978 114,000 459,626,920
1979 1090000 433,728,491 I`
' 198U 131,000 500,758,911
1981 133,000 499,944,748
1982 1339000 504,472,841
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:E 1983 140,000 666,488,773
1984 163,000 678,881,000
1986 162,000 686,890,000
I;! 1986 1739000 732,996,000
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' Source: City of Denton Utility Department
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CITY OF DENTON 289
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ANNUAL 9UDGET
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