HomeMy WebLinkAbout06-30-1992
,
!
-n
AGENDA fetid SP~D f pL
CITY OF DENTON CITY COUNCIL
M June 30, 1992
Work Suasion of the City of Denton City Council on Tuesday, June
30, 1992 at 5:15 p.m. in the Civil Defense Room of City Nall, 215
E. McKinney, Denton, Texas at which the following items will be
considered:
5:15 p.m.
w
1. Present and discuss the 1992-93 Major Budget Issues Report.
2, Executive SssLion:
A. Legal Matters Under Sea. 2(e), Art. 6252-1'; V.A.T.S. }
13. Real Estate Under Sec, 2(f), Art. 6222-17 V,A.T.S.
C. Personnel/Board Appointments Under Sea, 2(g), Art.
6252-17 V.A.T.S.
1. Consider appointments to all City of Denton Boards
and commissions.
3, official Action on Executive Session Items:
A. Legal Matters
B. Real Estate
C. Personnel
D. Board Appointments
4. Misoellaneous matters from the City Manager.
5, New Business
This item provides a section for Council Members to suggest +
Items for future agendas,
C E R T I F I C A T E
1 certify that the above notice of meeting was posted on the
bullet n }yaArd at, th City ball of the Cit~y,pf. Denton, Texas, on
/"~day P. It 1992 at eD o1clock
/ T SEC TAR ,
6
C
.1.
R
k:
Q
?7
y
y
1
City of Denton city council
June 30, 1992
Page 2
NOTE? THE CITY OF DENTON CITY COUNCIL CHAMBERS IS ACCESSIBLE IN
ACCORDANCE WITH THE AMERICANS WITH DISABILITIES ACT. THE
CITY WILL PROVIDE SIGN LANGUAGE INTERPRETERS FOR THE
HEARING IMPAIRED IF REQUESTED AT LEAST 48 HOURS IN
ADVANCE OF THE SCHEDULED MEETING. PLEASE CALL THE CITY
SECRETARY'S OFFICE AT 566-8309 OR USE TELECOMMUNICATIONS
DEVICES FOR THE DEAF (TDD) BY CALLING 1-800-RELAY-TX SO
THAT A SIGN LANGUAGE INTERPRETER CAN BE SCHEDULED THROUGH
THE CITY SECRETARY'S OFFICE.
731f
ACCO009%
s
C
r,
a
)
a
cw
~NC/Z~RSe DpT-1DNS
~4r C 01r1MOf14~f}rla~J
NUI~UER 1P,09E9 CUR9CNT C1IRRENT CURRENT CURRENT CURRCRT CURRENT W111 V CURRENT CURRENT CURRENT WU IFNT CUPRLNT
or OF FEE M FCC FEE FCC FEE FEE FEE FEE FCC TCE fIE
CRPIOf'CES 8"3IRESSES RCVCNUC PLUS ILO PLUS 120 PLUS fl0 PLUS $40 PLUS 150 PLUS $60 PIUS 170 PLUS $80 PIUS 190 PIUt, $100
0-3 156 155 181580 110,140 111,700 IfJ1160 4141870 i1~,)90 4171940 1191500 42!1460 $2;1620 1141190
6-f0 5f if 31$25 40135 4,845 $1155 5,865 !,?13 61885 71745 71905 £1415 9,911
11-15 25 75 21375 2,625 21315 3,125 J,315 1,625 JIM 4/125 4,315 1,05 1,375
16.10 1, 115 11725 1,875 2,015 2,113 2,325 7.475 21625 21775 21925 ?,075 ),115
11.15 11 150 11630 !1760 11870 1,980 2,090 1,)00 21310 21420 21530 11640 1,150
26-10 7 170 1,190 11260 11.130 1,440 11470 1,540 11610 1,690 11750 1,$20 1,090
31.35 J 190 510 600 630 660 690 1?!i 750 780 810 940 470
J6-40 1 211) 420 440 460 480 500 510 540 360 580 600 614
44 00S 12 224 20640 11760 21890 J0000 11120 1,240 30160 31460 31400 31710 1,140
292 1111915 1231793 1286 5 IJI,4JS 13402$$ 11075 13918!3 44207t$ $451515 140,M 1!f,175
S
r 7V .,yam
4
t.
Q
t.py
hi t
j 1
t
t A
q
f
KAJOR BUDGET IBBUEA REPORT
ON THE 40
199293
PROPOSED BUDGET
9
N $V8lIITTEb TO THE r,ITY COVMCYL
J1 WE 300 1992
4
Iv
A
"DEDICATED TO QUALITY BERVICEgi
I,
r A
r
I
lay
f.yy
Lloyd V, Merrell, City ydgel
John 1+, Mcareno, Mvocutivo bireator of Pinanao
t
G
C
I!
i
I
i~
I'
{-A
I XAJOR BUDGET IBBUES REPORT ,ef
ON THE
1992-93
PROPOSED BUDGET
It
i BUENITmo TO Tu CITY COUNCIL
li JULY 7i 1997
1j
"DEDICATED TO QUALITY SERVICEIS
itJ d
4a.
1
E.3
E"A
Lloyd V. Narrall, City llanagar
John t, llcOrane, Exeoutlve Wreotor of rfinance
i
f
s
j
r
f
I
CITY of 0"TON, TEXAS MUNICIPAL BUILDING / 215 E. McKINNEY / DENTON, TEXAS 76201
June 29, 1992
TO THE HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL AND THE CITIZENS OF DENTON$
This report highlights the major issues affecting the 1992-93 budget which
I;
will be submitted to Council by the end of July. It follows the same format used
in prior ,rears, W'thin each fund is delineated a statement of the issues,
alternatives for dealing with the issues, and recommendations from staff,
The 1992-93 operating budget will. feel the preosuree of rising
i.
expenditures, fueled by the demand for services, coupled with ever decreasing
resources to most those demands, Although the assessed taxable value for the
city was increasing in the early to mid-eighties, the past two years have shown
declining values. With shrinking taxable values and limited growth in tax rates
and value, revenues are continually falling behind, in fact, beoause a
r;
municipality's recovery from a recession tends to lag the rest of the ecu,,omy,
the 1992-93 budget promises to be the most diffLou It encountered in recent years.
1 ,e
This fact is beset illustrated by examining this year's budget process,
Thet City uses a modified a:.9ro based budget process. Department directors
it
are asked to submit budgets that limit expenditures to previous year levels.
Because of inflation and other circumstances, the approach requires department
directors to "offer up" program cute to meet their budget targets. Normal budget
debates than occur about programs to restore and what new programs to add,
~tl
This year there was no debate. The program reductions offered to meet
targets where taken and department directors were asked to offer additional cuts
f~ of two (28) percent. Many of these reductions are incorporated into the budget
in order to present a balanced budget to the Council. A listing of all progr.sm
reductions is provided in Exhibit a for your Information.
8171566.8200 D/FW METRO 434.2529
4
i
tl
i 4
fi
In the proposed budget, all funds incorporate revenues of $27,766,188 with
28,o64,i60. It was difficult to provide funding for
h k
expen.iltures totalling $
services beoeu as of limited increases in revenues. With three factors in mind,
the proposed budget was established in nooordareductlons in ourrent~plev is
ilk maintaining the City's fiscal integrity, limiting
areas of concern as indicated by t.ho City
of services, and prioritizing major
} M
Council budget pr.orit:ies que'stionnaire.
a NJ{JOR ZBBUBB 06NgPM rUND
r~
Q}~38TrMN0 RESEBYL.m - Over the years, the City Ccunoll has
followed a policy of maintaining a Osneral Fund unreserved balance for unforeseen
emergencies Lhat may arise. The adopted goal has been !;o maintain this balance
between 8t-10% of General Fund expenditures. During last year's budget
discussion, the city council stated a strong preference for a fund balance of tell
(lot) percent. The balance at the end of this year is projected to be 11.11%.
Below is a listing of the unreserved balances for the poet three years,
a projected balance for the fiscal year ending September 30, 102, and the
proposed balance for the fiscal year ending September 30, 1993-
As of e As Y. of As of Estimated Proposed
g/3O/U
Unreserved Balances $3543 $3,894 $3,756,589 $3,132x880 $2x806,416 ,
13.89 11.11 10.00
14.54
% of Total Expenditures 12.24
S rcertt, and a decrease in the
With the reserve level above ten (100) pe
assessed valuation, the proposed budget utilizes $362,000 of the unreserved
balance. This use will reduce the projected unreserved balance to the large
Ia
level of ten (10%) percent of total expenditures.
The slternativet, r4iating to the unreserved fund balance level are'
s
1. Allow the balance to stay at its current level and find an additional
2
e
;f
Major Budget Issues Report to mayor and city Council
July 7, 1992
$362,000 of revenue or decrease expenditures.
kf 2. Use 43621000 of the balance as a resources to help fund the 1992-93
budget.
E 3, aeduce the fund balance below the ten (106) percent level and utilize
the additional funds to restore services and programs that have been
reduced in the proposed budget, 4
}u
Reaooreodationi staff reoommends utilizing $362,000 of the unreserved
balance to help balance the 1992-93 budget,
2. ,NUE - The next major budget issue deals with General Fund
revenues.
A. property Tax - The Largest revenue source to the General Fund Is
the ad valorem tax. The preliminary tax roll, submitted by the Denton Central
I+ Appraisal Distriot, shows a decline of $6$47,458 from the 1991-92 fiscal year
I final roll, including supplements. Discussion with the Appraisal District
indicates that taxpayer appeals may cause an additional downward adjustment of
four (0) to mix (6b) percent.
Ir To compensate for the loss in value, the proposed 1992-93 budget sets the
tax rate at the effective rate level, the level required to produce the same
amount of property tax revenue an in 1991-92. Based on the preliminary roll,
with no appeals, the effective rate would be $.6882 per $100 valuation comparod
I to the current rate of $.6851. If an additional reduction of 4i-6r occurs, an
1d effeotive tax rate of $.7247 to $.7326 may be required, Certified assessed
values are due from the appraisal district on July 27th, setting the tax rate
at the effective rate level will produce the same revenues as last year and will
Ib not cover any Increases for inflation, salary adjustments, or any new demand for ,
services.
c:
IP
The eltornatives for the ad valorem tax rate area
t
1. Keop the rate at the current amount of $.6881. This would require
(G1
reduction of $43,101 in the General Fund expenditures, plus an amount
to be determined after appeals are heard by the appraisal district,
2, Set the tax rate at the effective rate. Based on the preliminary
roll, this would not the rate at $,6882 per $100 valuation pmin an
I' amount to be determined after the appeal process,
3 \
ti
..j
i~
f
y
.F,
ti
Major Budget Issues Report to Mayor and City Council
July 7, 1992
f+
3, Increase the actual rate over the effective rate. Every additional
r $.01 increase over the effective rate will generate an additional
i $140,700 in revenues that can be used to a fund unmet budget needs or
restore services that have been eliminated.
iF
Recommendations Staff recommends setting the tax rate at the effective tax
;N
rate level. Because of Council's desire to limit a tax increase, the proposed
budget is based on the effective tax rate,
-.n
$4lQk_TAX - The second major revenue source to the General Fund is
sales tax receipts. The budget includes a four (4%) percent growth in receipts
over the current budget amount, Sales tax collections through May were 3.29%
over prior year collections for the same period. Each additional one (1%)
t percent growth in the sales L•r.x receipts generates an additional $54,000 of
revenue.
i, The alternatives for sales tax receipts ares
1. Project lose than a four (0) percent growth.
" 2, Project a four (4%) percent growth for 1992-93,
3, Project greater than a four (0) percent growth,
k A
Recommendations Staff recommends that a four (4%) percent sales tax growth
rate be used in balancing the 1992-93 budget,
(a
C. Utility sakq,a Tax - Another issue relative to sales tax is In the
re area of utilities, In the late 197018, Denton joined other cities in exempting
residential electric and natural gas customers from the City sales tax, Since
then, most cities in the metrohlax have rescinded the exemption (Exhibit A).
This month the City of Fort Worth also repealed the exemption to help
increase budgeted revenues. Based on last year's residential electric and
s natural gas revenues, the City of Denton could
generate an additional $198,165
in General Fund revenues by repealing the exemption,
4
k
h ,
,S
fi
a'
[t
i
Major Budget Issues Report to Mayor and City Council
July 7, 1992
s The alternatives for repealing the residential electric and natural gas
sales tax exemption are:
1. Leave the exemption in place and take no further budget action.
>z 2. Repeal the exemption and allow for an additional $198,165 to be used
in the General Fund.
Aecoauaendationt Staff has no recommendation. However, if Council wants
{ to repeal the residential sales tax exemption, the tax could become effective
January 11 1993. The action would allow for a reduction in the property tax
rate, or allow for funding of services that have been reduced in the proposed
budget.
to
I+ D. Hsalth Iner~tione - The Environmental Health Services Division
anticipates inspecting 976 restaurants and 405 grocery stores in 199293. Total
I~ cost of these activities is $65,745. 9btal anticipated revenue from both these
I
inspection activities is $291600, ideally, this should be a self-supporting
activity with revenues covering caste.
The current fees are based on the number of employees par location and
are as follows:
0 of Employees Me
$ 55
I 6 - 10 75
11 - 15 95
16 - 20 115
150
Itt 21 - 28
- 30 170
31 - 35 190
j 36-40 210
40+ 220
~H
I This fee structure was established prior to the City assuming the
}j Environmental Health Services from the county in ootober, 1988. No inspection
fee increase has ooaurred since that time. The Environmental Health Services
Division feels that a $10 per category fee increase is reasonable. If this were
6
R
r.
I
Major Budget Issues Report to Mayor and City Council
July 7, 1992
F+
Implemented, an additional $5,640 would be generated. In addition, there is
currently no chard for a reinspection. A reinspection is necessary when a
Ea
location receives grade of seventy (70) or below. If a reinspection fee of
one-half (1/2) the original inspection fee is implemented, then an additional
iy
$3,600 can be gene ated, w
A1Lernatives for Environmental Health fees area
I+
1. Leave the inspection rats- for restaurant and grocery inspections at
their current rate.
2. increase the rates and charge for reinapeetions for an additional
$9,140 in revenues.
Recomondationo Staff recommends increasing fees no that revenues more
closely match expenditures.
E.
storm Drainage Utility - Another major issue is the storm water
drainage utility. Currently, Denton funds the drainage system with general fund
ravenues. Implementation of a storm water utility charge would cost
approximately $1.50 to $2.00 per household per month plus an amount for
commercial and institutional users based on $14 per impervious sore. This would
generate revenue of approximately $800,000 per year, the amount currently being ^
paid for operation and debt fcr our storm water system. These would he interim
rates until more accurate information is available from our GIs system and a
^ detail rate study is performed,
in December 1990, the City Council created a nineteen (19) member citizen
I°+ committee to review and evaluate the need for of establishing a storm water
management utility. The committee recommended that a drainage utility be
V created, but left the implementation of the charges to t`ie Council, The legal
steps necessary to create the utility will be undertaken within the next month,
Council may then be in a position to implement charges as early an January 1,
1993.
l,r~ \
1 b
y ~
4,
r
1
,p
i
ij
'h
~ Major Budget Issues Report to mayor and City Council
July 7, 1992
f!
3, p&y EWL JUSTMENTQ - In 1989, the city hired the consulting firm u
William M. Mercer, to review and make recommendations regarding its
i classification and compensation plan, After three (3) years of study, the
compensation philosophy adopted by City Council was that the city manage its
4
compensation around "market" salaries. a
In the 1991-92 budget, the city was able to implement the Phase I of the
recommended pay plan adjustments because of budget constraints. Phase I
(effective January 11 1992) provided funds to bring any position which was eighty
(80%) percent below market up to the eighty (808) percent minimum level of the
a
new salary structures. These adjustments affected twelve (12!) percent of our
employees. All other employees raceived a three (39) percent salary adjustment
a
with the commitment that Phase iI implementation be considered in the 1992-9
Budget.
To implement the Phase II of the pay plan, a General Fund allooatlon o
$938,837 would be needed. This would allow for full implementation of the
r compensation plane (1) 3% market adjustment to all pay plans? (2) sufficiently
funded pay-for-performance programs (3) adjustments to Police and Fire command
rankel and, (4) seasonal pay plan adjustment,
The alternatives for the implementation of the compensation program arel
1, Implement the Phase IT of the compensation program, This would
require An additional $938,837 and the average employee would receive
a 4.5% increase based on job performance.
2. Delay the program for one year rod provide no increase in employee
compensation.
3. Delay implementing the pay plan for another year, but provide for an
across the board increase of some type. P,#-jh one (11L) percent
iu adjustment would require an additional $202,036.
Y1~ Recormendationi Due to limited resources in the 1992-93 budget, staff
rsootrimends delaying the compensation adjustments for one year, This
i,
:i
!
Major Budget issues Report to Mayor and City council r
July 7, 1992
iy
recommendation is made very reluctantly, but because of other reductions, little
choice is provided,
r
j
4. SENLPFITg ADJUSTMENTS There are two major benefit adjustment issues
.o
in the 1992-93 budget,
A. Health insurance - The city anticipates an increase of fifteen
0
! (15!) percent in health insurance premiums, effective January 11 1993. if the
increase is larger than fifteen (15%) percent, an adjustment in the plan will be
required meaning higher deductibles$ co-payments, etc., for employees.
The alternatives for the increase in health insurance costs are(
1. Require the employee to pay the fifteen (15t) percent increase in
rates. This would allow $100,000 to be reallocated in the budget,
2. Fund a fifteen (15!) percent maximum increase and readjust the plan
design if the inorease exceeds 15%.
Reoorrendatione Since employees are already responsible for paying the
cost and any increases for dependent coverage, it is recommended that a fifteen
(15%) percent health insurance increase for the employee be funded,
S. !JJ.R,B. Adiustmeni: - The City currently contributes a percentage
of annual salary to the Texas Municipal Retirement System for all city employees
except firefighters. The firefighters have their own Pension Retirement System,
4e The T.M,R,S. contributions are five point eight
(5.81k) percent city and five (59}
percent employee, of which the city pays both,
b-a
The contribution to the Denton Fire Peneinn Fund is nine (94) percent
(;ity, nine (91) percent employee with the City paying five (51) percent of the
employee's share, Thus, the City pays n total of fourteen (14►) percent towards
! the firefighters pension contribution,
e
k
r,
r
{
r
y
Major Budget Issues Report to Mayor and City Council
July 7, 1992
When compared, there is more than a three (39) percent difference
between the City contribution for firefighters and all other employees,
1
Recognizing this inequity, and because no salary increases are proposed, the
1992-93 budget proposes an adjustment to T.M.R.S. contributions (effective
I {
f, January 1, 1993) to 6.8% City, and 6% employee, at a cost of $217,000. However,
because of the high dollars associated with this increase, the full amount is not
included in the baseline budget. Rather, a phased program is proposed.
Approximately one-half of the amount is funded in reserve in the 1992-93 budget d"
I '
{ ($108,800). Full funding would then be allocated in 1993-94 for implementation
January 1, 1994. The program would also increase the City's five (5%) percent
,4 share of employees' contribution to six
(0) percent for firefighters,
! Alternatives for funding the T,M.R.S, adjustment arei
1. Continue the current contribution levels. This would allow $108,500
~d
to be reallocated,
Ir•
2. Increase Lhe contribution to six (6!) percent effective January 1,
g 1993, using the methodology described above. Ths.s would require an
additional $1080500 to revenues or reduced expen6itures,
Ia 3, Fund a portion of the increased contribution In the 1992-93 budget
($108,500) and fund thx rest in 1993-94. '
4. Implement the increase in 1992-93 utilizing any of the unreserved
year-end balance which exceeds ten (10%) percent, plus the x1081500
allocated, should sufficient funds not be available from the fund
tsA
reserve, delay full implementation to January 1, 1994,
It a commend ationi Staff recommends funding approximately one-half the
contribution in 1992-93 ($108,500). In addition, it is recommended that staff
1'N monitor the Cener,%l Fund Unreserved Balance and if the amount exceeds ten (10%)
percent at September 30, 19920 then such an amount could be applied to the
)q contribution in hopes that full implementation can occur on January 11 1993.
i
9
i..
4
5yty~$fN~~
4
. s
s
h
Major Budget Issues Report to Mayor and City Council
July 7, 1992
5, POSITIONS - No new positions are rscomrsdnded in the 1992-93 budget.
In fact, because of budgeting constraints, positions have been eliminated to
Fa
balance the budget. All are vacant positions, and will not require layoffs.
They are as followea
Department/ Full-Time
Position/Net Savin_gg Division Ecuivalent comments
Emergency Management Fire 1 These duties will be t
+ Coordinator assigned within the Fire
($3,617) Department. The City will
' not receive any matching
funds from the State or
County. No emergency
assistance will be provided
to the County.
Engineering Tech II Engineering 1 This position is one of three
($32,058) technician positions. In
order to meet the proposed
cIP design schedule $10,990
of computer hardware and
software was purchased in the
1991-92 budget.
Adult Athletics Supv, Parks/Recreation 1 The lose of this position will
($17'498) eliminate the management of
adult athletics by the
Department and expand the ,
self-management concept to
all adult leaguer, It will
also a ''.minate management of
the go,.. 9riving rang(„ Tho
facility will be leased to a
private entity or closed.
r.,
i
!M
10
C
1'11 { 4
tti
t
r
Major Budget Issues Report to Mayor and City Council
July 7, 1991
Department/ Full-Time
Position/Net Savingp, Division Eouivalent Co_ enttI
Fire Staffing ' Fire 4 During 1991-92, provision was
($113,000 is net after made to hire nine new fi)-c-
restoring critical fighters, effective in the
IA programs identified by summer of 1992, Coupled with
the Fire Chief, less the the simultaneous opening of
4 firefighter positions,) Station 6 and closing of 4
Station 11 these additional
I0 employees would allow for a
significant manpower increase
I on our truck companies.
Unfortunately, budget
!A constraints make such an
increase in service levels
impossible, The nine new
porAtions have been reduced
Ia to seven with one of those
being assigned to EMS Program
I` Manager. Two of the seven
position■ would be held
v vacant and filled upon the
retirement of two Battalion
Chiefs which is anticipated
sometime during 1992-93.
It Thereafter, the Battalion
Chief positions would be
I.f eliminated.
Alternatives for position reductions are:
i~
1. Maintain the positions. This would require $166,170 of additions).
revenues or service cuts in the budget,
h
2. Eliminate the positions,
A
1,9
Reoooxondatiorf Staff's recommendation i, to eliminate the positions.
1
6. SERVICE REDUC. 2NS - In addition to cutting positions and salary
freezes, balancing the 1992-93 budget required numerous cute in service levels.
4r
Among the most visible not noted in other sections of this report are the
1 followings
?fl
f
11
C
M
I ty
~f
t
'i
f,
ii
~ Em
I
Major Budget Issues Report to Mayor and city council
July 7, 1992
it
Department/ service
Not sayin0s Reduction Comment
a, Taxation Delinquent The City Is required to notify taxpayer's
($1319) Notices twice before turning delinquent accounts over
to a tax collection firm. As a courtesy,
the city has two extra mailing notices, March
and April, to remind taxpayers of the
delinquency. This will no longer be done.
k
b. Street Const. Tree This will eliminate the tree trimming program
($100000) Trimming for 1992-93.
c, Police Varioua The department reduced film, travel,
($471572) schools and seminars accounts to meet budget
reductions. It also will hold vacancies to
accumulate salary savings.
d. Library Various for the schools 9 lose
( ,860)
',giop Its membership in the American Library
Association snd the Texas Library
Association. There will be no repair funds
for broken equipment. No books would be sent
to the bindery for repair. There would also
be no funds to purchase new compact discs,
books or tapes, videocassette, or new
reference titles.
e, Budget/ Budget The 1993-94 budget will be limited in the
Accounting Produution number of copies that are made for distri-
($2,000) and print bution, currently, 165 copies of the approved
quality budget and 25 copies of the proposed budget
are produced. This will bp cutback %;o 25
copiee of the proposed and 75 copies of the
approved, in addition, color gra;hies
including the cover will be eliminated, Two
color printing will be used.
The alternatives for 96 vice level reductions arei
1. Fund all or part of the service areas that are reauced, Thts would
require additional funds or further budget reductions,
r,
2. Eliminate the service levels,
7 kecommendationi Due to the tight fiscal restraints of the 1992-93 budget,
it is recommended that the service levels be reduced.
k
I
I 12
{
Y
F
4i
(
E
i
Ma or Budget Issues Report to Mayor and City Council
July 7, 1992
7. OTHER AGENCY CONTRIBUTIONS - The proposed budget reduces the funding
level for the Human Services Agencies by one (1%) percent from ihs current level.
The total amount proposed is $114,444.00. The Human Services Committee has
I
recommended the funding of two new agencies, CASA ($5,000) and Literacy for
America ($3,000), in addition, the Committee recommends an increase for the
h
Denton City-County Day Nursery ($6,000) and RSVP ($200). The Committee's total
fi
recommendations for funding of human service agencies is $129,800, which is a
fn
12.3% increase over the 1991-92 budget. The agency requests and Committee yr
recommendations are as fol.lowsi
Iy
EVNAN SERVICES COMMITTEE
4 FVNDINO RECOPKOMATION
PRELIM. % CHANGE
AGENCY 1991 1992 1993 1993 FROM 1992
BUDGET BUDGET REO2ESTS RECOMMEND ALLOCATION
SPAN (Social Service
programs) $ 25,200 S 260000 $ 26,000 $26,000 No Change
Friends of the Family 31,700 33,000 36,300 33,000 No Change
Fred Moore Child Care
Center 28,000 28,000 28,000 28,000 No Change
Denton City-County
Day Nursery 14,000 14,000 23,000 20,000 42.8%
Community Food Center 21800 21800 31200 21800 No Change
a
RSVP 61200 61800 71500 7,000 2.9%
r, .
Parents Anonymous 2,700
Hops, inc. 51000 51000 51000 50000 No Change
Kids Place 6,000
Court Appointed
epeoial Advocates 100000 51000 Now Program
Literacy for
America , , . 6,560 31000 New Program
Starting Over, Inc. X5,000 Q
TOTALS $115,600 $115,600 $176,560 $129,800 12.3%
!fl
i ~
k~
13
C
01 r.1,111
j
,y
y
t
f~ Major Budget Issues Report to Mayor and City Council
July 7, 1992
f
The alternctive6 for Human Services Agency area
I 1. Decrease the funding level further than one (li) percent. Each one
(1i) percent reduction eaves $1,156 which could be allocated back into
the budget.
1: a
2, Fund et the current level of $115,600. This would require an
additional $1,156 in revenues or expenditure reductions,
~ k
3. Fund at the agency request level of $176,560, This would require an
}F additional $65,116,
4. Fund at the Human services Committee recommended level, This would
require an additional $130044.
is
Reeosssendaticai Staff recommends the reduction of one (1%y percent from
current funding levels,
IA
8. TRANSPORTATION - The proposed budget provides for a one (19) percent
iy
reduction from current funding levels for SPAN ($100) and HANDI-HOP ($460)
transportation services. With the one (11) percent reduction, the toter. funding
for transportation services would be $55,440. This compares to last ye&,ml level
of $55,600.
The alternaiaves for transportation funding aret
1, Keep the funding t its current love.. This would require $560 be
restored to the budget,
2. Fund at a one (19) percent reduction level.
Reoossaendations staff's recommendation is to fund at a one (la) percent
re
reduction level,
E .A
9, COUNTY F-QNQ1NQ FOR THE LIBRARY - The next major issue deals with the
~S County funding for the Denton Public Library, In fiscal year 1991-92, the county
provided $112,858, Based on a $1.81 per transaction charge, the City subsidized
c
ffi 14 1
f
Ni
E
Major Budget Issues Report to Mayor and City Council
111 July 7, 1992
out-of-city patrons by $119,955. The 1992-93 budget inoorporatea $110,932 in
estimated revenue from the County, This would once again require a substantial
subsidy from the city in order to continue funding non-city patrons and is not
i
an equitable reimbursement rate.
19
E
The alternatives to the County funding for the Library arer +
1, Continue to subsidize non-oity patrons and accept the County
allocation,
2, Do not nacept the current county proposal of $110,932 and begin
assessing a user fee for out of City patrons. If the City selecte
I4 this option, it would require the elimination of three positionsl one
(1) Youth Services Librarian, one (1) Support Services Librarian and
one (1) Library Page, In addition, the Library would reduce hours of
y operation from sixty (60) to forty-nine (49) per week. This would
require the Library to close on Mondays, It would remain open on
Tuesday/Thursday from 9100 a,m, to 8800 P.M. and on
Is Wednesday/Friday/Saturday from 9:00 a.m. to 6:00 p.m..
Recoarendation: Staff recommends accepting the County's proposal.
ja
10. SPLIT TAX p NT - The 199L-92 budget eliminated the split tax
};R
payment process for paying taxes. For more than a decade the City allowed
taxp%yere to make split payments for ..perty taxes without incurring any penalty
and interest charges. The thought 4as that the method benefited '=cowners,
especially elderly homeo- -s on fixed incomes, However, only a small number of
homeowners take advantage of this
procedure, Of ;;he total $6130975 collected as
second-half paymen,:e in 1990-91, eighty-eight (88%) percent was from businesses
and rental property owners, when this payment option was eliminated, an
additional $20,000 of interest income was earned. Additionally, senior citizens
)'a were not affected because a recently adopted abate law allows them the option of
making quarterly payments, staff surveyed fifteen (16) metroplex cities and
)'1 found that only one was continuing the split payment option.
f4 15
S
y
t~
:r
r;
jN
Major Budget Issues Report to Mayor and City Council
July 7, 1992
Alternatives for split tax payments arej
I. Reinstate the split tax payment option. This would necessitate an
additional $20,000 to be found In the budget.
2. Keep the elimination of the split tax payment option.
Recomtudstiour Staff recommends keeping the elimination of the split-tax
payment option.
.s 11. TM EXEMPTJ H( FO ."PERSONS OVER 0,5 - In the 1988-89 budget, the City
Council agreed to help individuals on fixed incomes absorb any additional
property tax increases. At the time, Council established a goal of raising the
over 66 exemption to $25,000, The current exemption for persons over 65 is
$20,000. Increasing the exemption by $1,000 to $21,000 is recommended in the
proposed 1992-93 budget. A similar increase has been granted in each of the
budget years since 1988-89.
The alternatives for the over 65 tax exemption arei
1. Do nothing. Leave the exemption at the current amount of $20,000 and
utilize an additional $17,026 for other pnrpones.
2. Increase the exemption to $25,000 Jmmediately and eliminate $85,130 of e
expenditures from the budget ar increase revenues.
3. Proceed with of the goal of increasing the exemption by $1,000 per
year, for a total exemption of $21,000 in 1992-93.
Recomendations Staff's recommendation is to increase the exemption $1,000
for the 1992-93 fiscal year.
12, CABLE TELEVISION - The operational costs for televising the City
Council meetings is not Included in the 1992-93 budget. The total cost to
r~
provide for temporary interne and equipment maintenance is $2,500. Camera and
~M C
16
i
~y
k
•p
t~
Major Budget Issues Report to Mayor and City Council
MY 7 1992
I ±i
lighting equipment, at a cost of $40,000, would have to be purchased from a
t special fund established for this purpose, Sammons Communications will provide
j. p .
a local cable television channel for municipal program broadcasts, The funding
would provide for two interne, a camcorder, lone, and various lighting equipment.
jN
This program has been recommended by the cable Television Advisory Board.
IY
The alternatives for cable television funding aret
kti
1. Fund the proposal and find $2,500 in additional revenues or reduce
expenditures elsewhere in the budget.
i~
2. Do not fund televising City Council meetings.
t
Recorrendationt Council has dealt with this policy issue throughout the
year and staff has no recommendations however, no
funding has been
provided in
the haseline budget for this project,
iG
SWIMMINO POOL IMPROVEMENTS - The next major issue involves funding
improvements at the city's swimming pool, The renovation project was developed
b~
an a two phased program, Phase I addresses problems associated with the
circulation and filtration syetems and totals $300,000. In accordance with
tv
previous Council dirsotion, these improvements will be paid from interest funds "
from previous bond issues, Phase iI deals with renovating the building and
is
grounds of the pool area, Total cost for Phase II is $309,000. The proposed
1992-93 budget doe's not include funding for Phase II improvements.
k,
The alternatives for funding the swimming pool improvements arat
F1
1. Delay Phase IT. improvements until the next CIP program is offered to
the citizenry.
t ,y
17
~a C
t
y
S
y
,A
Major Budget Issues Report to Mayor and city council
July 7, 1992
,r
2. Procead with Phase II improvements which should conclude prior to the
summer of 1993.
is
is
Recommendations City Council was briefed previously on the various funding
iE
combinations associated with both Phase r and II of the swimming pool renovation
0
project. Staff recommends Yha+~ Phase II begin in early 1993 using the issuance
.
of Certificates of obligation to fund $309,000 of structural improvements. It
1
is aluo recommended that the revenue needed to pay the debt service on the
Certificates come from a $.0024 increase in thn ad valorem tax rate. This
increase is not programmed into the 1992-93 budget at this time.
14. POLICE - PUBLIC SAFETY OFF109RS - With the 1992-93 budget, the Police
Department embarks upon a long term strategy to replace, as job duties allow,
sworn Police officers with civilian Public Safety Offivars. The benefit of this
strategy is twofold, Firet, over time, it will Allow sworn uniformed officers
to return to the street rather than performing administrative duties. Secondly,
it allows for savings to accrue because lower paying positions can be utilized,
These cssvings can then be used to maintain the certified Police Officer level at
one hundred and four (304) and add Public Safety Officers its funds allow. It Is
.
planned that over a multi-year implementation phase that five (5) Public Safety
officers would be added to the department, while maintaining the Police officer
positions at one hundred and four. During 1992-93, the first step in th!,a
program is proposed by replacing one vacant police officer position with a Public
Safety officer.
The alternatives for Police-Public Safety Officers arei
1, Leave staffing at its current structure. This would require an
additional $8,472,00 to be found In the budget,
2. Begin a phased implementation of the Public Safety Officer concept
while committing to full officer staffing,
1°,s let C
t
'nv •
ii
Ci
ti+
Major Budgen r." ort to Mayor and city Council
July 7, 1992
1.
{ Racototendationt staff recommends alternative 12.
#c
15. FIRLM~R FUND - Over the past several years, a fire reserve fund
S vE
has been built to phase in the fiscal impact of opening a new fire station.
to
Within the 191-92 budget, a plan was developed to use the reserve funds over the
a
next several years. The 1992-93 budget incorporates that strategy and uses
$132,000 of the reserve balance ($486,175) to offset 1992-93 expenditures
required for opening station 06. ~
,a
16. Mow1Na - The addition of new areas, the south Park, and the new cop
288 right-of-way, will require additional mowing by the park maintenance orewa.
The city, under a prior contract with the state, will be required to mow an
additional sixty (60) acres of right-of-way on Loop 288. In addition, the
southeast park, master plan calla for the mowing of sixteen (16) acres of park
land. Because of the fiscal restraints of the 1992-93 budget, no additional
crews are proposed to assist with the new erase.
The alternatives for mowing aret
1. Add an addition%l mowing crew to assist with the mowing of the new
acres. This will require an additional $41,751 he be found.
,r
2. Cut back mowing services in other areas. To do this the following
areas will be affected.
A. Do not renew lease on thirteen (13) acre school site at the cornor
of Teasley Lane and Longridge. The lease expires in November,
1992.
b. Eliminate mowing of thirty (30) acres of Class C areas at North
to Lakes Park. This area Is projected to be under construction for
,n 19 ;
a
S
I
!A
f.
{N ~
{a
Major7Budget Issues Report to Mayor and City Council
July , 1992
it
( the new athletic fields. This area will be adjusted to a Class B,
or higher maintenance service level, for athletic fields in the FY
9
1993-94 budget. When the new athletic fields are constructed,
additional funds will be required to maintain the fields.
c.
c. Reduce mowing of an additional thirty (30) acres of. Class C area
at North Lakes Park on the south side of the park. such action
will restrict trail walkers and may produce complaints from park
users and adjacent neighbors.
Reco"endations It is the recommendation that in order to provide mowing
I.
for the additional seventy-six (76) acres that other mowing areas be
cutback as outlined above.
A
0. Library Automatkq - The next major issue deals with the automated
computer system at the Library. The current software system has been in use for
over fifteen (15) years and can not keep up with the nystem demands the library
places on it. Problems, such as lengthy (up to 5 minutes) input time, loss of
data, erroneous file comparison verification, etc., have impacted service levels.
The five (5) year capital Improvement Program has a library computer replacement
project scheduled in the 1993-94 budget year. The current estimate for replacing
both hardware and software for the Library is $315,245.
Alternatives for funding Library Automation aret
1. Leave the computer system in the 1993-94 Capital Improvement Program.
2. Fund the replacement system out of the 1992-93 General Fund Operating
Budget. This would require an additional $315,295 to be found in the
budget.
C
20
)-1
t
F Jk~li'
r.
r
Major Budget Issues Report to Mayor and City Council
July 7, 1992
3. Enter into a five (5) year lease agreement. This would require an
additional $63,049 in revenues or expenditure outbacks.
Recoaneadationi Because of the City's tight financial year, it is
recommended that this program be left in the CIP and not funded out of current
revenue, ilevertheless, this is a major problem which is having a detrimental
4 i
effect on Library users.
STREET _I PROVEMZNTS - The Council budget questionnaire showed street
maintenance and street construction to be a top priority for the Council.
!'a
Because of budget restraints, no additional operating funds were available to
supplement these activities. However, the Street Department budget was kept
intact and not f.a subject to the reductions that other departments experienced to
balance the budget. In addition, Council has made the decision to reallocate the
1985 bond interest ($215,000) to street projects. These deaisions will allow the
Street Department to expand its service levels in 1992-93,
!fi
MAJOA I88OB8 - UTILITIES
Is
The proposed Utility Operations Budget for 1992-93, as reviewed and ,
ku
recommended by the Public Utility Board, allocates total revenues of $87,086,000
and expenditures of $86,699,000. The revenues are based on a 4.8% reduction in
r,a
electric rates, a six (6!) increase in water rates and a ten (109) percent
increase in wastewater rates. The net amount of these rate changes is
t~
anticipated to increase an average residential customer's monthly utility bill
between three fifty ($3,50) and four ($4.00) dollars.
~a
PM
21
A
±4
{
!P
Major Budget Issues Report to Mayor and City Council ~
July 7, 1992
n
ELECT SUMMARY
ri
The Electric Department proposed 1992-93 budget assumes total KWH sales o
812,754,000. This equates to a 5.348 increase over estimated sales for the
current year. The proposed 1992-93 budget assumes total revenues of $62,42800
and expenditures of $64,6050000. This compares to the current year adopted
r~ e
budget of $660256,000 in revenue and $64,301,926 in total expenditures,
r
Rates - The 1992-93 proposed budget assumes a 4.8i reduction in eJectrf.o
rates. The consulting firm of C. H. ouersey has been hired to conduct a Cost of `F
Service study and recommend new rates. It is anticipated that there will be a
alight reduction in residential rates, mostly the winter rates, and a larger
reduction for commercial and industrial customers who utilize their electrical
loads more uniformly. The rate study will be completed by mid August.
New PQsitio s - The Electric Department has deleted five (5) heavy
equipment operators from Electric Distribution, but added a safety/Training
Cnordinator, a part-time Engineering intern and funded a Utility Accountant for
the Finance Department, resulting in a net reduction of two (2) positions.
Wj1~'ER suMt3nxx "
The proposed 1941-93 Water Department budget is based on projected water
Sales of 4.03 billion gallons. Total revenues for 1992-93 aro $13,182,000
compared to a current budget of $13,066,000. Total proposed expenditures for
1992-93 are $120925,000 as compared to the $12,5781000 budget fo- 1991-92.
Rates - The proposed 1992-93 Water Department budget recommends a six (6i)
percent increase in rates, The increase will produce an additional $739,584 in
n 22
1
5.
1}1.~
1
jf
,i
Major Budget Issues Report to Mayor and City Council
July 7, 1992
revenues. A water rate study is currently being conducted by staff to determine
rate design for the various customer classes. An average customer (10,000
f gallons/month) will see a monthly inorease of $1.64 (from $27.40 to $29.04).
New Positions - The 1992-93 Water Department budget adds one now position,
a Senior Civil Engineer with specialty knowledge in Landfill Design and ,
fk
Operation.
WASTEWATER SUMMARY rb
fJ The 1992-93 Wastewater Department budge*. Is based on the collection and
treatment of 3.41 billion gallons of wastewater. Total revenues arb projected
at $7,042,000 and total expenditures of $6,9011000.
Rates - The proposed 1991-92 Wastewater Department budget recommends a ten
~c
(10%) increase in rates, primarily caused because of the plant expansion required
by the Environmental Protection Agency. An average wastewater residential
I+
oustomtr (10,000 gallona/month) would have a monthly increase of $1.87 (from
18.70 to $20.57).
I`s
New Positionp. - No new positions are included in the Wastewater Department
I~
budget, However, two seasonal positions were increased from three (3) months to
i six (6) months each.
d
SANITATION SUMMARY
The 1992-93 Solid Waste Department budget aseumes total revenues of
$4,302,000 and expenditures of $4,267,000, This comparos to the current year
adopted budget of $4,213,967 in revenues, and expenditures of $30985,880.
Included in the budget is $50,000 for reserve to pay off long term debt plus
23
L
tr1
1
w
v
M
I
r
s.
h~
K.a
I Major Budget Issues Report to Mayor and City Council
July 7, 1992
i' 14
! $145,000 for post closure expenses at the landfill. Net income is projected to
be $1650000 for 1992-93.
Rates - A $.35 per month or 3 1/26 rate increase is proposed for
residential customers, increasing the monthly charge from $9.95 per month to
$10.30 per month. In addition, a 3 1/28 state landfill fee will be passed on to
! ,a
residential and commercial customers and added as a separate line item on the
a
utility bill.
!w
it
New Positions - No new positions are included in the Solid Waste Department
r budget. However, four (4) full-time temporary residential collection labores
were upgraded to full-time permanent positions and a half-time clerical position
l
was upgraded to full-time.
19
Reavclina - Another of Council's top priorities Is the recycling of waste.
The Sanitation Department's budget, as reviewed and recommended by the Public
Utility Board, proposes the continuation of all current existing waste
minimization and recycling programs. This includes the Drop-Box Recycling
Program, the Curbside Recycling Pilot Program and the City/DI9D Office Computer
Paper Recycling Programs. In addition, the following new recycling programs are
included in the budgets Household Hazardous Waste Public information Program
($161500)1 Paint swap Program ($9,575) and Waste Minimization and Recycling
Public Education/Advertising Program ($6,000). No other major new or expans4on
I'
recycling programs are proposed by the PUB. Currently, the Denton Area Solid
Waste Technical Committee has been in the process of evaluating all disposal
to
options available to the City. They are scheduled to present their findings at
the July 7th City Council meeting.
f
p
24 /
S
t
(U
a
' n r Pttv: aC1=~
i........ 'R{4
{
r t,~
4a
Major Budget Issues Report to Mayor and City Council
July 7, 1992
The alternatives for Recycling Programs are:
1. Continue, as recommended by the PUB, the current programs with some
minor new programs.
2. Establish a city-wide curbside Recycling Program. This would provide
{ :Q
two monthly pick-ups at each residence that has stackable recycling d
bins. The total cost for the program is $219,850 which will require
a $1.25 per month increase in a residential customer bill.
3. Initiate a voluntary recycling program. This will provide for a
subscription service to customers for recycling pick-up, citizens
would volunteer for this program and would pay a monthly charge of
$3.25 for twice monthly pick-up of recyclable goods. This fee is
based on a 206 participation rate.
Recomw*ndaticut Staff has no recommendation.
1`y
AFF002D2
06/26/92
r`.u 25
t't
3
DOM so" WAR
r
1 ARGYLE 26 LAKE DALLAS 1 DENTON
2 ARLINGTON 27 LAKE CITY 2 FARMERS BRANCH
3 BALCH SPRINGS 26 LAKE WORTH 3 FOREST HILLS
4 BEDFORD 29 LANCASTER 4 FORT WORTH
6 BURLESON 30 LEWISVILLE 6 GARLAND
6 CAROLLTON 31 LITTLE ELM 6 HUTCHINS
7 CEDAR HILL 32 MIDLOTHIAN 7 IRVING
8 CORINTH 33 MESQUITE G KRUM
9 CROWLEY 34 MANSFIELD 9 TERREL
10 DALLAS 36 McKiNNEY
11 DECATUR 36 NORTH RICHLAND HILLS
12 D@SOTO 37 PILOT POINT
13 DUNCANVILLE 38 PLANO
14 EULESS 39 RED OAK
16 EVERMAN 40 RICHARDSON
16 FLOWER MOUND 41 RICHLAND HILLS
17 GRAND PRAIRIE 42 ROANOKE
18 GRAPEVINE 43 ROWLETT
19 HALTOM CITY 44 SANGER
20 HIGHLAND PARK 46 SEAGOVILLE
21 HURST 46 THE COLONY
22 JACKSBORO 47 UNIVERSITY PARK
23 JUSTIN 48 WATAUGA rri
24 KAUFMAN 49 WHITE SETTLEMENT z
26 KELLER 60 WILLS POINT v
n
Source: OFFICE OF THE COMPTROLLER, STATE of TEXAS
Revised 10H191
t
y
...:Yn•. vet
I
,t5
FuHIBIT B
CITY OF DENTON
GENERAL FUND
PROGRAM REDUCTIONS
1992-93 PROPOSED BUDGET
M
I x PROGRAM
M DIVISION REDUCTIONS DESCRIPTION
i~
BUILDING INSPECTION 2,463 VARIOUS REDUCTIONS
MAIN STREET 1,166 SPECIAL SERVICES
LEGAL 2,200 SPECIAL SERVICES FINANCE ADMINISTRATION 2,000 PRINTING
COMPUTER FORMS
MUNICIPAL COURT 600
TAX 1,319 POSTAGE
CUSTOMER SERVICE 13,982 COLLECTION EXPENSE
PURCHASING 1,100 OFFICE SUPPLIES 5 ADVERTISING
HUMAN RESOURCES 4,700 TUITION REIMS, & NEWSLETTER
? FACILITIES MANAGEMENT 31000 SUPPLIES FOR INSECT CONTROL
ANIMAL CONTROL 6,300 REDUCED HOURS-NO 6-8 PM
LIBRARY DEPARTMENT 181880 STAFF REDUCTIONS
LEISURE SERVICES 23,600 CLOSE GOLF SERVICES
ENGINEERING ADMINISTRATION 32,068 DELETE POSITION
TRAFFIC ENGINEERING 2,780 REDUCE SPECIAL SERVICES
STREET CONSTRUCTION 10,000 TREE TRIMMING
FIRE 113,000 STAFF REDUCTIONS
POLICE 47,672 VARIOUS REDUCTIONS
CITY MANAGER'S OFFICE 1,000 TRAVEL AND TRANSFER
COMMUNITY IMPROVEMENT 600 VARIOUS REDUCTIONS
HUMAN SERVICES 1,168 VARIOUS REDUCTIONS
SPAN 680 VARIOUS REDUCTIONS
TOTAL 288,796
1
I, p
rt
Ny~tttetr
CITY OF DENTON -
GENERAL FUND RANKING OF
SUPPLEMENTAL PACKAGES
1992-93 PROPOSED BUDGET
Y GROSS 0 NET NET
PACKAGE DEPT P SUPP PKG POS AFTER AFTER
TITLE DEPT DIVISION E AMOUNT REQ OFFSETS TRANSFERS
SUPPLEMENTAL PACKAGES PROPOSED FOR 1992-93;
4
TEXAS STATE BAR DUES JUDGE JUDGE R 350 0.0 360 350
ADMINISTRATIVE SERV P&R ADMIN R 8,640 0.0 5,640 6,640
CLERICAL OVERTIME HR HMN RES R 2,690 0.0 2,890 1,778
VALID TEST-CLERICAL HR HMN RES N 1,200 0.0 1,200 738
POSTAGE TREAS TAX R 2,309 0.0 2,309 2,309
UPGRO 2 RPT REPS>RFT I.S. ADMN SRV N 22,591 1,0 22,591 22,390
CLG GRANT-TRAVEL PLAN ADMIN G 1,200 0,0 800 893
CLG GRANT-PRINTING PLAN ADMIN G 2,000 0.0 1,000 989
LEASE COPIER FIRE ADMIN P 6,724 0.0 8,724 8,724
AMBULANCE LP CONT, FIRE EMS P 21,147 0.0 21,147 21,147
DEPART COPY MACHINE - POL_ POL R 81000 010 6,000 6,000
CID COPY MACHINE POL POL R 2,260 0,0 2,260 2,280
OVERTIME > LEGAL LEGAL R 800 010 800 on
RESTORE PAVEMENT MAR ENG TRANS R 9,403 010 9,403 9,213
ARMORED COURIER TREAS TEEAS N 1,200 0.0 1,200 487
REPLACE RIG 3680 P3R PK MT N 19,800 0,0 4,901 4,901
INTERNAL AUDITOR FIN CST SRV R 82,591 to 62,591 0 '
INTERNAL AUDIT EXP. FIN CST SRV N 14,600 0.0 14,600 0
181,308 2 186,198 85,125
r
1
G •'I
i
Y,
" r
l
i
EXHIBfT L~1
CITY OF DENTON
GENERAL FUND RANKING OF
SUPPLEMENTAL PACKAGES
1992-93 PROPOSED BUDGET
T
Y GROSS # NET NET
PACKAGE DEPT P SUPP PKG POS AFTER AFTER
TITLE DEPT DIVISION E AMOUNT REO OFFSETS TRANSFERS
I
OTHER SUPPLEMENTAL PACKAGES PROPOSED FOR 1992-93;
I
E
UPGRADE PC JUDGE JUDGE N 2,900 OA 2,900 21900
ECO DEV INDUSTRIAL CER MSIED ADMIN N 1,160 ` 0.0 1,160 1,160
ENV SERV NIA 0
ANIMAL CONTROL NIA 0
I OVERTIME INCREASE MS/ED FAC MT N 8,249 0.0 8,249 7,600
BLDG MAINT TECH II'S MSIED FAC MT N 87,656 2.0 87,668 -82,239
SECRETARY MSIED FAC MT N 24,859 1,0 24,869 22,903
CONTRACT PORTER MSIED FAC MT N ' 3000 0,0 30,600 28,100
SERVICE VEHICLES-HVAC MSIED FAC MT N 26,250 0.0 19,212 17,700
VEHICLE FOR SUPT MS/ED' FAC MT IN 16,760 0.0 15,760 14,610
SOUTH PARKIRAILTRAIL P&R PKMT N 41,761 1.0 41,761 41,751
i W PASSNGR VAN W/LIFT P&R LEIS SRV P 91366 0.0 91366 9,366 '
USER SURVEY P&R ADMIN N 2,000 0.0 2,000 2,000
ATHLETIC MAINT CREW P&R PK MT C 27,641 2,0 27,641 27,641
MICROCOMPUTERS P&R ADMIN N 20,436 0.0 20,438 20,436
MILK CTR FURN & EQUIP P&R LEIS SRV C 22,000 0.0 22,000 22,000
SENIOR CTR FURN & EOUI P&R LEIS SRV C 31,945 0,0 31,946 31,945
REPLACE RIG 3500 P&P PK MT IN 17,492 0.0 13,637 13,637
COLOR FLOWERS P&R PK MT C 6,000 0.0 81000 8,000
CIVIC CENTER TABLES P&R LEIS SRV N 11,000 0.0 10,660 10,650
RADIO REPLACEMENT P&R PK MT R 8,000 010 8,000 8,000
IRRIGATION WATER P&R PK MT 0 12,716 0.0 12,718 12,716
DENTON BRANCH RAIL TR P&R PK MT N 127,600 0,0 127,600 127,600
MACK PARK REWIRE P&R PK MT N 100000 0,0 10,000 10,000
SOUTHSIDE PARK MAINT P&R PK MT 0 61,979 1.0 61,979 51,979
EMP, WELLNES$ PROGRA P&R LEIS SRV N 54,398 1,0 0 0
ADA PROJECTS P&R LEIS SRV N 17,680 0.0 17,580 17,580
AUTOMATION LIB SUP SERV P 83,049 0.0 63,049 63,049
ADULT BOOK COLLECTION LIB ADLT SRV P 14,528 0.0 14,626 14,528
LIBRARY CLERKS LIS SUP SERV P 32,004 2,0 32,004 32,004
ADULT REFERENCE BKS LIB ADLT SRV P 5,000 0.0 61000 6,000
INFOTRAC W/WKSTATN LIB ADLT SRV P 4,012 0.0 4,012 4,012
DOLLAR BILL CHANGER LIB ADLT SRV N 1,500 0.0 11600 1,600
YOUTH REFERENCE BKS LIB YTH SRV N 2,000 0.0 21000 2,000
YOUTH PRGM SPECIALIST LIB YTH SRV P 26,093 1.6 25,093 26,093
{ CONTRACTINIGHT CLEANG LIS SUP SERV N 15,000 0.0 15,000 15,004
VOLUNTEER COORD, LIS ADLT SRV N 23,842 1.0 23,842 P.3,642
CLK TYPIST-RFT +280 HRS HR HMN RES N 18,840 1.0 4,947 3,x43
{ CIVIL SERVICE EXAMS HR HMN RES R 10,253 0.0 10,263 81308
f~ i
f'
.J
i , %7iIl3[1' C0 ~
I - CITY OF DENTON E
GENERAL FUND RANKING OF
SUPPLEMEN'T'AL PACKAGES
1992-93 PROPOSED BUDGET
T
Y GROSS N NET NET
PACKAGE DEPT P SUPP PKG POS AFTER AFTER
TITLE DEPT DIVISION E AMOUNT RE0 OFFSETS TRANSFERS
REPLACE COPIER HR HMN RES R 3,768 0.0 3,768 2,318
LEGAL ASSISTANCE HR HMN RES N 20,000 0.0 20,000 12,304 e
FILE CABINETS HR HMN RES" N 21668 OA 2,668` 1,641
FIXED ASSET VALUATION FIN MISC N 60,000 0 60,000 53,118
PURCHASING NIA FIN PURCH 0>
UTIL, FINANCIAL ANALYST ACCT ACCT N 62,066 1,0 0 0
PERSONAL COMPUTER ACCT ACCT N 4,500 0.0 4,600 2,261
CUSTOMER SERV NIA TREAS CST SRV 0
WARRANTCLERK TREAS MN CRT IN 21,636 1.0 21,638 21,636
DIRECT DEPOSIT TREAS TREAS N (164) 0.0 1,784 694
CURB-SIDE DROPBOX TP77 AS TREAS IN 21260 0.0 2,260` 876
VAULT DROPBOX TREAS TREAS N 3,700 0.0 3,700 1,439
LAN & PC COORD. I.S. ADMIN N 34,367 0.0 6,276 81938`
RECLASS REPS I.S. ADMN SRV N 4,083 0.0 4,083 4,047
WORKSTATION MAINT I.S. ADMN SRV R 6,376 0.0 5,376 6,328
USER SUPPORT COORD. I.S. ADMIN N 48,351 1.0 48,361 46,756
UNATTENDED BACKUP t.3. ADMN SRV IN 21,026 0.0 21,026 - 20,839
NOTEPAD COMPUTERS I.S. ADMIN N 9,625 0.0 9,626 91108
CONT, ENVELOPE FEEDER I.S. ADMN SRV IN 2,096 0.0 2,096 2,076
SCANNER MAINT I.S. ADMN SRV N 1,300 0.0 1,300 1,288
CATS CATS FOR LIB I.S. ADMIN N 2,644` 0.0 2,644 2,407
PAX GATEWAY I.S. ADMN SRV N 37,814 0.0 37,814 37,477
LOTUS ON THE LAN I.S. ADMN SRV IN 6,600 0.0 8,600 0,660
CRT FOR PURCHASING LS ADMIN N 848 0.0 848 802
COMMUNICATN CNTRLR I.S. ADMIN N 3,672 0.0 3,672 31380
DATA MGMNT COMPUTER PLAN ADMIN N 2,100 0.0 2,100 2,077
PERSONAL COMPUTER PLAN ADMIN N 2,160 0,0 2,160 2,126
GIS TRAINING PLAN ADMIN R 2,100 0.0 2,100 2,077
NEWSPAPER NOTICES PLAN ADMIN N 2,400 0.0 2,400 2,374
ZONING ORD, PRINT PLAN ADMIN N 1,600 0.0 625 519
DEPUTY BLDG OFF. PLAN INSPCT N 1,602 0.0 1,802 1,782
SECRETARY PLAN INSPCT N 11366 0,0 1,366 1,340
IBM PC & PRINTER PLAN INSPCT N 1,730 0,0 1,730 1,711
FIRE PREV MATERIALS FIRE PRVNT P 2,000 0.0 2,000 2,000
;p AMBULANCE LP NEW FIRE EMS N 18,870 0.0 18,870 18,870
SML VEH. FLT DWNSZ FIRE ADMIN N 21,260 0.0 17,750 17,760
PC-FIRE PROTECTN ENG FIRE PRVNT N 61000 0.0 6,000 6,000`
EMS ROGRAM MANAGER FIRE EMS N 65,023 1.0 50,828 60,828
PC-FIRE INVESTIGATNS FIRE PRVNT N 61000 0,0 6,000 61000
1( WILDLAND BOOSTER FIRE OPER R 7,600 0.0 7,600 7,600
JAILER POSITION POL POL N 78,938 3.0 76,938 76,938
APSO I POSITIONS POL POL N 128,230 6,0 114,730 114,730
MICROTRANSCRIBER POI. POL N 790 0.0 790 790
COMMUNICATIONS EQUIP. POL POL N 38,700 0.0 38,700 38,700
11
Y
I
l
Exilarr C~
CITY OF DENTON
I GENERAL FUND FLANKING OF
SUPPLEMENTAL PACKAGES
1992-93 PROPOSED BUDGET
t ~e T
Y GROSS N NET NET
PACKAGE DEPT P SUPP PKG POS AFTER AFTER
f TITLE DEPT DIVISION E AMOUNT REQ O','FSETS TRANSFERS
REPL, CHRSIFILING CAB POL POL r N 3,087 0,0 3,087 3,087
PROP,MGMT. TRCKG SYST, POL POL N 11,000 0.0 11,000 11,000
POLICE K-9 UNIT POL POL N ` 11,038 0.0 1,038 11038 s
TRAINING COMPTR UPGRD POL POL N 1,095 OA 1,096 1,096 ,
DESKTOP COMPUTERS POL POL N 71000; 0.0 7,000 71000
OVERHEAD PROJECTOR POL POL N 720 010 720 720
POLICE LIEUTENANT POL POL G 10,779 0,0 10,779 10,779;
TYPEWRITERS POL POL N 1,600 0,0 1,600 1,600
TRAINING AIDS POL POL IN 21696 0.0 2,596 2,696
WELLNESS PROGRAM POL POL N 4,450 0.0 4,460 4,460
CLANDESTINE LAB DISPSL POL ` POL , N 6,000 0.0 61000 8,000
BOOK-IN TAPING POL POL N 5,063 0.0 5,053 6100
MICROFILM READERIPRNT ON GV ON GV N 3360 0.0 3,380 ` 2,382
GERBER SIGN MACHINE ENO TRANS N 20,353 0, 0, 18,363 17,962
PC LAN STATION ENG- ADMIN N' 4,202 0,0 4,202 4;117
MISC SIDEWALK REPAIR ENO ST CNST N 100,000 0.0 100,000 97,980
PERSONAL COMPUTER AIRPT AIRPT P 4,100 0,0 4,100 41100
REFURBISH BEACON AIRPT AIRPT P 61600 0.0 61500 6,500
FUEL FARM TANKS AIRPY AIRPT P- 10,000` 0,0 10,000 10,000
POLICE VIDEO SYSTEM AIRPT AIRPT N 10,000 0.0 10,000 10,000
BOOM MOWER DRAIN DRAIN N 7,600 0.0 7,600` 7.500
REPLACE PICK-UP DRAIN DRAIN N 17,188 0.0 17,188 17,'188
HYDROMULCHDRAW DRAIN N 16,000 0,0 15,000 16,000 'I
MATERIALSISERV DRAIN DRAIN N 11,000 0.0 111000 11,000
H-EOUIP OPERATOR DRAIN DRAIN N 28,683 1,0 28,683 28,583
TEMP MAINTENANCE DRAIN DRAIN N 14,732 1,3 14,732 14,732
CITY COUNCIL CABLE CABLE CABLE N 39,161 0,0 26,632 28,1132 ,
CITY CHANNEL CABLE CABLE G 18,024 0.0 800 800
1,956,404 28 1,738,545 1,686,472
i
1r
I
f'' 1
~f
it
f
1 EXHIBIT D
RESULTS
++y CITY COUNCIL BUDGET PRIORITIES QUESTIONNAIRE
1912-93 BUDGET
RATING VALUE
fNO PINION 0
INATE CURRENT EFFORT I
TATIALLY REDUCE CURRENT EFFORT 2
REDUCE CURRENT EFFORT 3 a
CONTINUE CURRENT EFFORT 4
INCREASE CURRENT EFFORT 5
~x SUBSTANTIALLY INCREASE CURRENT EFFORT
INITIATE NEW EFFORT 7
77777777777777!r7 77,77 77771.1-
777 7 77
! c
4
TRTAL AVB1tAl?E .
i , SERVICE`ATt13A ~ ,
' a v , „c• SC01YE rz ~}SCORE i
I LONG RANGE COMPREHENSIVE PLANNING 31 5.17
2 STREET MAINTENANCE/REPAIR 35 5.00
3 DEMOLITION OF SUBSTANDARD BLDG 34 496
4 RECYCLING EFFORTS 34 4186
5 LIBRARY PROGRAMS (IN GENERAL) 34 4.86 "
6 HIGH WEEDS/DEBRIS VIOLATION ENFORCEMENT 34 4.86
7 STREET CONSTRUCTION/RERUILDING 34 486
8 GREENBELT SYSTEM PLANNING/DBVLOPMENT 29 4.93
9 MUNICIPAL COURT 24 4.80
10 COMMUNITY ORIENTED,POLICING (COPS) 33 4.71
11 DRUG ABUSE/ENFORCEMENT PROGRAMS 33 4.71
12 DEVELOPMENT REVIEW PROCESS 33 4.71
13 STREET SWEEPING 26 4.67
14 STORM DRAINAGE IMPROVEMENTS 32 4.57
15 LITTER PROGRAMS 32 4.57
16 CRIME INVESTIGATION 32 4.57
17 NEIGHBORHOOD SERVICES (NICE, ETC.) 32 4.57
18 AFFIRMATIVE ACTION 37 4,57
19 LIBRARY YOUTH/CHILDREN'S PROGRAMS 27 4.50
20 WATER SfORAGE/RESERVES 27 4.50
21 LIBRARY EXPANSION 27 4.50
22 FIRE SUPPRESSION 27 4.50
23 TRAFFIC SIGNALIZATION/ENGINEERING 31 4,43
24 YOUTH RECREATION PROGRAMS 31 4.43
25 EMERGENCY PREPAREDNESS (MANAGEMENT) 22 440
26 CONTRIBUTIONS TO HUMAN SERVICE AGENCIES
26 d.33
FN
iS
v
f
I' EXHIBIT D
i.
I 27 LOW & MODERATE INCOME HOUSING
f 28 FIRE PREVENTION 26 4.33
29 DRAINAGE DISTRICT 26 4,33
30 POLICE PATROL 26 4,33
31 CITY BEAUTIFICATION 30 4.20
le 30
j 32 AIRPORT DEVELOPMENT 4.29
33 F,CON DEV UTILITY INCENTIVE LINES 30 4.29
34 ECON DEV UTILITY INCENTIVE RATES 30 4,29 0
3S PARK MAINTENANCE 30 - 4,29
36 PUBLIC TRANSPORTATION (SPAN, ETC,) 30 a,29
37 EMPLOYEE TRAINING/DEVELOPMENT 30 4.29-
f 38 CIVIC CENTER MAINTENANCE : 30 4.29
39 NEW WASTEWATER TREATMENT PLANT 25 4,17
1 ; 40 SENIOR CITIZEN PROGRAMS 25 a.17
41 LEGAL SERVICES ~ 4.17 2,5
42 PARKING/TRAPFIC ENFORCEMENT 4.17
43 ENVIRONMENTAL HEALTH 25 4.17
(INSPECTIONS, ECT.) 25 4.17
44 RECREATION CENTER PROGRAMS
45 NEW ATHLETIC FIELDS 29 4,
46 NEW PARKSIPARK EXPANSION 29 4.14
9 4.14
47 EMERGENCY MEDICAL (AMBULANCE) 229
48 INFO/DATA PROCESSING SERVICES 24 0 4.14
.00
49 LIBRARY REFERENCE SERVICES 24 400
50 PERSONNEL RECRUITMENT 4,00
51 DOWNTOWN REDEVELOPMENT 28 4'00
52 INTERNAT. AUDIT SERVICES (AMAIN ST,, ETC.) 28 4.00
53 ECON DEV INCENTIVES (TAX ABATE, ECT.) 28 8 2 4. 0
54 EMPLOYEE PAY PLAN ADJUSTMENTS/BCNEPITS 4.00
55 ANIMAL CONTROL 2s 4.00
56 CURRENT HOTEL/MOTEL TAX CONTRIBUTIONS 24 4.00
57 LIBRARY,AUDIO/VISUAL SERVICES 24 2B 4.00
58 SIGN VIOLATION ENFORCEMENT 00
' 59 BUILDING INSPECTION 27 3.8'{
60 RISK MANAGEMEN'T' 23 3.83
61 NIiW ATHLETIC PROGRAMS 11 3180
2i 3.50
c
w
i
1
{si EXHIBIT E
! CI'T'Y OF DENTON
GENERAL FUND EXPENDITURE summARY
1992°93 PROPOSED BUDGET
ACTUAL BUDGET ESTIMATE BASELINE PROPOSED
DEPARTMENT NAME 1990-91 1991-92 1991-92 1992-93 1992-93
i y GENERAL GOVERNMENT 488,285 506,498 501,246 506,460 499,014
COMMUNITY IMPROVEMENT 183,V2 215,131 216,521 2i 1,796 209,896
LEGAL ADMINISTRATION 387,569 406,900 411,653 417,656 413,942
MUNICIPAL JUDGE 99,420 110,676 110,620 110,664 110,439
PLANNING DEPARTMENT 779,805 830,959 825,613 842,933 836,871
FINANCE DEPARTMENT 2,145,737 2,415,984 2,322,419 2,353,413 2,391,17''2
INFORMATION SERVICES 1,033,074 1,156,414 1,156,414 1,167,361 1,185,230
MUN SER/ECON DEV 168,269 176,237 177,420 180,540 179,612
HUMAN RESOURCES 437,216 510,495 503,914 522,963 519,854
ENVIRONMENTAL SERV 363,512 393,070 395,338 391,043 383,544
PARKS & RECREATION 2,263,888 2,400,555 2,406,233 2,418,658 2,385,456
FACILITIES MANAGEMENT 885,886 1,128,898 984,898 X97,542 985,065
LIBRA 11Y 1,009,353 1,051,490 1,055,736 1,063,955 1,039,927
ENGITRANSISTREETS 3,211,908 3,326,996 3,316,848 3,362,486 3,303,166
AIRPORT 80,652 84,034 82,108 84,177 83,746
DRAINAGE 378,763 376,256 363,971 371,634 370,311
POLICE 5,771,767 6,003,744 6,011,888 6,212,672 6,140,976
FIRE 5,048,390 5,383,785 5,409,281 5,635,920 5,481,806
TOTAL DEPT EXPEND 24,777,326 ~26,478,122 26,252,121 26,851,873 26,520,027
CONTRIBUTIONS/MISC 2,073,192 1,898,798 1,936,247 1,655,349 1,544,133
TOTAL EXPENDITURES 26,850,518 28,376,920 28,188,368 28,507,222 28,064,160
i scvc_cn.== =~=-e~=r e.-. ~___~s==v_.=v ---~a-c~ca_ nv:cn avso=e 1
1
f
EXHIBIT F
CITY OF DENTON - -
GENERAL FUND REVENUE SUMMARY
1992-93 PROPOSED BUDGET
I
1990!91 1991/92 1991192 1992/93
DESCRIPTION ACTUAL BUDGET ESTIMATED PROJECTED
0
CURRENT YEAR AD VALOREM 8,938,707 8,889,492 8,895,046 8,887,607
DELINQUENT AD VALOREM 203,887 247,000 247,000 200,000
CURRENT-PENALTIES & INT 106,786 105,000 70,000 70,000
PRIOR-PENALTIES & INTEREST 80,686 110,000 90,000 80,000
TAX COLLECTION FEES 78,456 100,000 90,000 80,000
AD VALOREM TAXES 9,407,522 9,461,492 9,392,046 9,317,601
it
SALES TAX 6,342,818 5,397,048 6,478,004 6,667,930
SALES TAX 5,342,818 6,397,048 6,478,004 5,667,930
,
FRANCHISE-LONE STAR GAS 211,685 284,375 294,101 302,926
FRANCHISE-GTE 115,266 116,000 175,876 132,260
FRANCHISE-SAMMON'S 204,113 215,000 216,000 232,200
FRANCHISE AGREEMENTS 531,063 616,376 684,976 667,376
MIXED BEVERAGE TAX 61,018 60,000 60,000 60,000
HOTEUMOTEL TAX 611,946 364,000 411,946 420,000 '
BINGO TAX 28,802 28,800 27,000 27,000
FRANCHISE-BANKS 48,260 35,000 0 0
FRANCHISE-TP&L 35,627 34,000 35,600 35,600
TOTAL OTHER TAXES 686,643 621,800 634,646 642,600
SNIMMING POOL 39,125 40,000 40,000 42,600
CEMETERY FEES 91911 91000 91000 91000
COMMUNITY BUILDING RENT 20,262 26,100 20,000 25,100
AIRPORT 52,262 60,000 65,000 65,200
RECREATION FEES 10,200 13,600 10,000 10,800
ATHLETIC 23,711 6,623 6,623 6,023
AMBULANCE SERV;CE FEES 164,903 223,683 213,600 224,800
WILLIAM SQ PARKING FEES 10,491 12,264 12,264 12,264
FIRE INSPECTION 20,880 17,750 20,860 22,500
ENO-CHARGE TO BOND FUND 327,084 455,000 400,000 455,000
REVENUE FEES 668,819 852,920 787,137 863,287
r•,
k-a
V
t
rF
+i
L;XHIBIT F
CITY OF DENTON
GENERAL FUND REVENUE SUMMARY "
a 1992-93 PROPOSED BUDGET
199W91 1991/92 1991192 1992/93
DESCRIPTION ACTUAL BUDGET ESTIMATED PROJECTED
WARRANT FEES 21,561 86,000 43,000 60,000
ANIMAL POUND FEES 87,696 56,726 68,000 66,000
AUTO POUND FEES 36,698 35,626 30,675 31,646 a
MOWING FINES 13,265 12,000 12,000 12,000
POLICE ESCORT & GUARD FEES 16,267 15,722 15,722 14,800
COURT COST SERVICE FEES 17,661 25,000 22,000 26,000
ANIMAL CONTROL FINES 3,177 7,000 61600 61000,
DENTON POLICE FINES 444,979 710,000 480,000 660,000
INSPECTION FINES & FEES 347 1,600 800 800
FIRE DEPT FiNES 12,620 22,200 22,200 24,420
UNT POLICE FINES 46,124 50,000 37,000 41,000
TWU POLICE FINED 7,934 16,000 7,000 11,000
PARKING FINES 44,458 64,000 45,500 45,000
APPEARANCE BOND FORFEIT, 6,165 11,000 4,000 5,000
COURT ADMiN FEES 79,630 69,000 55,000 50,000
ARREST FEES 66,322 65,000 56.LW 55,000
RESTAURANT INSPECTION 23,043 21,600 22,500 22,000
GROCERY INSPECTION 91159 7,600 7,600 7,600
SWIMMING POOL INSPECTION 14,980 14,400 14,400 14,400
FOOD HANDLER INSPECTION 61,406 45,000 42,795 43,500
DAYCARE INSPECTION 3,418 2,802 3,000 2,802
FALSE ALARM FEES 81550 5,300 6,500 6,600
POOL MANAGER'S CERT. 1,330 0 11000 11600
FINES & FEES 986,668 1,333,374 1,001,192 1,?04,867
ZONE PERMITS & PETITIONS 26,465 21,000 28,000 28,000
WINE & BEER LICENSESIPERMITS 7,363 7,160 7,160 7,160
ELECTRIC & PLUMBING LICENSES 18,948 14,000 17,000 16,000
VITAL STATISTICS-BIRTH 24,485 22,000 18,000 20,000
BUILDING PERMITS 72,479 94,621 84,740 74,300
MISCELLANEOUS PERMITS 10,496 22,410 36,910 0
LOADING ZONES 376 900 0 1,000
RIGHT-OF.-WAY INSPECTION FEE 18,206 17,600 16,000 17,500
CURB CUT PERMITS 4,671 3,629 2,750 3,000
MOBILE HOME LICENSES 11,607 11,344 11,300 11,300
VITAL STATISTICS-DEATH 12,625 12,000 14,000 14,000
DEVELOPMENT FEES 17,486 13,000 13,500 19,500
SIGN PERMITS 15,170 7,200 12,000 10,500
SALE OF DOCUMENTS 2,233 1,800 2,000 11800
PLAN REVIEW FEES 0 0 0 18,400
5
Fn ~
y
r!
`I
EXHIBIT F
r
{ ti
CITY OF DENTON
GENERAL FUND REVENUE SUMMARY
t x 1992-93 PROPOSED BUDGET
I' L
r
y 1990J91 1991192 1991/92 1992193
DESCRIPTION ACTUAL BUDGET ESTIMATED PROJECTED
n~
CERT. OF OCCUPANCY 0 0 7,476 81000
REROOFING PERMITS 0 0 3,120 3,600
REINSPECTION FEES 0 0 1,050 1,100 r
VARIANCE FILING FEES 0 0 250 360
LANDSCAPE FEES 0 0 350 640
TEMPORARY GAS 0 0 160 160
+ FENCE PERMITS 0 0 1,200 1,200
MECHANICAL PERMITS 0 0 7,190 7,200
t MOVING PERMITS 0 0 220 260
DEMOLITION PERMITS 0 0 640 600
POOL, SPA, HOT TUB PERMIT 0 0 1,080 1,200
LICENSES AND PERMITS 241,607 248,464 290,988 266,680
a
..a PARKING METER RECEIPTS 18,881 16,000 20,000 20,000
ELECTRIC INSPECTION 9,428 12,111 12,400 12,400
PLUMBING INSPECTION 18,115 21,660 12,400 14,000
OVERTIME INSPECTION 240 1,000 1,260 1,260
INTEREST INCOME 636,706 497,000 600,000 5101000
TRAFFICIPOLICE REPORTS 18,984 16,000 18,000 18,000
MISCELLANEOUS INCOME 191,368 72,000 40,000 74,700
STREET CUTS 346,900 376,000 300,000 360,000
COUNTY CONTR- CIVIL DEFENSE 29,456 26,673 26,673 0
FEDERAL CONTR-CIV'rL DEFENSE 35,836 23,901 23,901 0
COUNTY CONTR-1-IBRARY 116,096 116,096 112,726 120,932 a
COUNTY CONTR-AMB SERVICE 271,141 276,664 271,141 28203
SMALL CITIES, CONTR-AMB 52,197 63,828 62,197 48,719
PICK UP ANIMAL CARCASSES 2,330 1,700 1,700 1,700
C,LP, ENGINEERING FEES 1,866 1,600 1,600 1,600
ADMIN Fr,ES 0 0 0 3,847
STATE'FED GRANTS 0 0 0 1,601
DISD QOir' i 'IBUTIONS 0 0 0 61,878
MISCREVENUFS 1,747,342 11609,232 1,392,1788 1,603,210
I,
7
r,
;i
EXHIBIT F
I~
' CITY OF DENTON
GENERAL FUND REVENUE SUMMARY
1992-93 PROPOSED BUDGET
i
1990191 1991192 1991192 1992193 .
e DESCRIPTION ACTUAL BUDGET ESTIMATED PROJECTED
ADMIN TRANSER-ELECTRIC 1,662,967 1,884,835 1,88x,835 1,762,007
r s RETURN ON INVESTMENT-ELECT 2,043,377 2,333,638 2,333,638 2,294,399
AOMIN TRANS-WATER 1,938,005 1,052,616 1,052,516 1,127,807
RETURN ON INVESTMENT-WATER 1,700,474 1,882,162 1,882,162 1,781,174
ADMIN TRANSFER-SANITATION 344,731 358,886 368,885 389,165
TRANSFER-DEFENSIVE DRIVING 15,000 15,000 15,000 15,000
TRANSFER-INSURANCE FUND 35,000 100,000 100,000 125,000
DEBT TRANSFER-SANITATION 202,267 0 0
TRANSFER-RISK FUND 60,000 235,000 235,000 76,000
TRANSFER-OTHER 169,881 222,000 222,000 174,600
TRANSFERS 7,251,692 7,683,935 7,683,936 7,734,052
GRAND TOTAL REVENUES 26,881,974 27,813,840 27,245,710 27,788,488
r..Y
1"d
,.f
F
h
•
HANDOUT TO COUNCIL 6-30.92
t
1992 TMRS PERCENTAGES
CITY TMRS CONTR MATCHING
(EMP/CITY) RATIO
IRVING 7.00%110,19% 2-1
CARROLLTON 7.00%18.6346 2-1
GARLAND 6.00%112.12% 2-1
ARLINGTON 7,00%111.88 2-1
PLANO 600%18,14% 2-1
LEWISVILLE 6.00%16.89% 2-1
FARMERS BRANCH 7,00%!10,71% 2-1
RICHLAND HILLS 7.00%19,69% 2-1
HURST 7.00%/13.35% 2-1
RICHARDSON 7.00%111.67 2-1
CORINTH 5.00%14.99% 2-1
S. LAKE CARROLL 5,00%/4.20% 2-1
BURLESON 6.00%/6,80% 2-1
EUL£SS 7.00%111,61% 2-1
COPPELL 6.00%16,77% 2-1
C
C
r
HANDOUT TO COUNCIL 6-30.92
of DENTON, TEXAS MUNICIPAL BUILDING / DENTON, TEXAS 76201 / TELEPHONE (817) 660 8307
CITY
orrice of the City Manager
MEMORANDUM
M
DATE: June 29, 1992 /
lazy
TO: Mayor and Members of City Council
FROM: Lloyd V. Harrell, City Manager
SUBJECT: TENTATIVE CITY COUNCIL - BUDGET SCHEDULE
July 7 Discuss Major Budget Issues (Work Session)
July 21 Hotel/Motel tax recipient budget presentation
(Work Session)
July 28 Proposed Budget submitted to Council (Tentative
Reception-Retiring Council persons and Board and
Commission members - 7:00-9:00 p.m.)
Aug 4th 4:00-7:00 p.m. - Staff Budget Presentation (Work Session)
Aug 11th 5:15 p.m. - Staff Budget Presentation (Work Session)
Aug 18th Budget Discussion (Work Session)
Sept 1 Public Hearing on Tax Increase and Budget
Sept 8 Final Council Budget Study (only agenda item)
Sept 15 Adoption of Budget
L1 yd V. Harrell
City tdanager
LVH:ss
AMM0016F
r
S1
*4.
HANDOUT TO COUNCIL 6-30.92
r,
city of DENTON, TEXAS MUNICIPAL BUILDING / 215 E. MCKINNEY / DENTON, TEXAS 76201
4
M E M O R A N D U M
TO: Lloyd V. Harrell, City Manager
FROM: Harlan L. Jefferson, Director of Treasury Operations J~
DATE: March 12, 1992 /
SUBJECT: SPLIT PAYMENT OF PROPERTY TAXES
It is my understanding that the City Council would like to re-
evaluate the split payment option for property taxes. To assist
them in this endeavor, I have assembled and updated the various
information related to the elimination of this tax payment option.
For several years the City allowed tax payers to make split
payments for property taxes without penalty or interest. This was
done in accordance with Section 31.03 (a) of the State Property Tax
Code which states as follows:
"The governing body of a taxing unit that collects its own taxes may
provide, in the manner required by law for official action by the
body, that a person who pays one-half of the unit's taxes before
December 1 may pay the remaining one-half of the taxes without
penalty or interest before July 1 of the following year."
Our City Council, and many others throughout, Texas, approved the
split payment option under the impression that it would benefit
homeowners (i.e., especially senior citizens); however, a small
percentage of homeowners took advantage of it. The majority of the
homeowners either paid their taxes by December 31st so that it
could be used as an income tax deduction, or they paid it by
January 31st of the Irear it was due.
As municipalities became aware that homeowners were not the primary
beneficiaries of the split payment option, they began to revoke it.
Attachment I contains the results of a survey of 1.9 taxing
entities. Only two of the 19 entities plan to offer the split
payment option for the 1992-93 fiscal year. Both the Denton
independent school District and the County Education District
offered the split payment option for t:he current fiscal year;
however, they now plan to eliminate it for the 1992-93 fiscal year,
8171566.8200 D/FW METRO 4342529
ti
t
Memo to Llovd V. Harrell
March 12, 1992
?age 2
fundsoweree forhe cormmecities
aloand/oraindustrial ac ounts litDen ones
experience has been similar to that of other cities. Attachment II
illustrates that 283 of the city's approximate 13,408 homestead
properties utilize the split payment option. This represented
2.11% of the total homesteads and 30,17% of the total split payment '
accounts, On the other hand, the split payment option was
primarily utilized by rental and business property owners. These
two categories totaled 571 (i.e., 61$) of the total 938 split
payment accounts and $537,654.33 (i.e., 88%) of the total
$613,975.16 deferred due to the split payment option.
Additionally, senior citizens were not adverse],, impacted by the
elimination of spl.'t payment option. The law allows them the
option of making quarterly payments without penalty or interest.
The first payment is due January 31st and the last payment is due
July 31st, Under this option a smaller percentage of the taxes are
required initially and an additional sixty-two days are given
before the first payment must be made. An extra thirty-one days is
also given before the last payment is required. As a result, the
number of senior citizens that utilize the four quarterly payment
option increased from 68 in 1990-91 to 109 in 1991-92.
As you are aware, elimination of the split payment option was
proposed as a means of offsetting L,,)me of the projected $360,000
tax revenue loss that occurred as a result of the Freeport
Amendment. Therefore, I have provided Attachment III & IV to
demonstrate the use of the split payment option by Freeport
exemption recipients and companies on our top ten tax payer list.
You will notice that 44$ of the companies that received Freeport
exemptions utilized the split payment option for :.390-91, and 40%
of the companies on our top ten tax payer list utilized the split
payment option,
After the City Council eliminated the split payment option, we
attempted to inform the citizens of Denton as soon as possible. To
accomplish this, we noted on the tax statement that the city no
longer offered the split payment option, and we mailed a separate
letter to all tax payers that utilized the split payment option for
the 1990-91 fiscal year. However, we still received complaints and
inquiries. Some citizens complained about the elimination of the
s
plit payment option, while a number of senior citizens were happy
to be
focus ofinformedofabout creplaintaquarterly
payment option. A primary
was on the advance notice that was
given. Many of the individuals would have preferred that they had
at least twelve months notice. They stated that a year's notice
would have given them the time needi:d to adjust their resources to
prepare for the elimination of the split payment option.
C
P,1
\1<
r
e
Memo to Llovd V. Harrell
March 12, 1992
F„ Page 3
As you are aware, the elimination of the split payment option
allowed us to budget an additional $20,000 In interest income.
since our property tax collection rate is more than 6% higher than
it was this time last year, we have an opportunity to work toward
our goal.
if you have any questions or require any additional information,
please du not hesitate to contact me.
HJ/lb
AFF00183
cc: John F. McGrane, Executive Director of Finance
A
54
~f
~i
I
N
ATTACHMENT I
SPLIT PAYMENT SURVEY
ALLOWING SPLIT PAYMEMS
TAXING ENTITY FOR 1992-93
1. Dallas No
2. Fort Worth No
3. Arlington No
4. Carrollton"
No
5. Sherman No
6. Lewisville No
7. Gainesville No
8. Addison No
9. Garland No
10. Grand Prairie Yes
11. Mesquite No
12. Plano No
13. Irving No
14, Wichita Falls Yes
15. Richardson No
16. McKinney No
17. Denton County No
18. Denton Independent School No*
District
19. County Education District NO*
* THESE ENTITIES OFFERED THE SPLIT PAYMENT OPTION FOR
THE 1991-92 FISCAL YEAR0 BUT NOW PLAN TO ELIMINATE IT.
AFF00185
t
Y.
r
ATTACHMENT 11
r N.
1991 SPLIT PAYMENT ACCOUNTS
w
PROPERTY TYP$ NUMBE[t. PERCENT DOLLAR AMOUNT PERLN T
RENTAL PROPERTY 351 37.42% $72,054.75 11.74%
BUSINESS PROPERTY 220 23.45% $465,599.58 75.83%
HOMESTEAD 283 30.17% $66,355.62 10.81%
DEVELOPMENT LOT 81 8.64% $9,715.11 1.58%
CHURCH 3 0.32% $250.10 0.04%
.
TOTALS 938 100.00% $613,975.16. 100,00%
4
K r
1H
H
H
z
w
F
a FREEPu` _`T' EXEMP'T'ION RECIPIENTS'
a
ORIGINAL FREEPORT NET PREVIOUS
TAXABLE 7'AAELE
ACCOUNT NAME VALUE VALUE VALUE SPLIT PA'YM[El~i'C'
Andrew Corp. $30,3189719 $12,251,01';8 $18,067,631 $107,155
Bent Tree Millwork $3389226 171,E}17 167,209 0
Eagle Picher $1,707,897 _ 703,279 1,004,618 3,6!3
Jostens Inc. $6,677,207 214099784 4,267,423 0
Peterbilt Motors $569636,800 19,89_2,,168 36,754,632 0
Tetra Pak Mtls. $29,590,971 5,482,79124,108,180 190407
The Pillsbury Co. $9,3051346 1,3799899 7,9259447 23,881
Turbo Refrigeration_ $40463,659 1,806,900 2,656,759 0 Victor Equip. $18,485,84?, 5,5511047 12,934,795 0
TOTAL $157,524,667 $49,637,973 $107,88606944;131`
C
I
k s.
t CITY OF DENTON
TOP TEN TAXPAYERS
Q FOR 1991
K
d
1991
TAXABLE PREV(~~S
ASSESSED y)BgR'S
NAME OF TAXPAYER KIND' OF PROPERTY VALUE 5PLIT
Texas Instuments Electronic Mfg, $44o4439217
General Telephone Telephone Utility _ $124,264
Peterbilt/Paccar - 38,Qg5, I81 0
Diesel Trucks 36,754,632 0
Tetra Pak _ Packing Mfg, _ 24,1Q$,18Q
Notami/Lifemark/AMI Hospital and 21 576 024 19,407
Denton Reg, Med Ctr, Professional Bldg. 0
Andrew Corporatiun Electronic Equip. p18067631
Acme Brick Brick Mfg, 107 I55
14,392,747 0 ,r
Victor Equipment Welding Equip 12,934,795
Golden Triangle Mall 0
shopping Mall _______12,396,632 0
Sally Beauty Supply Beauty Supply Dist, 11,582,643
Sally Beauty Co, 31,890
TOTAL $234,3514682
$212;71$
x