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Amended by Ordinance No. 2015-272
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s:\legal\our documents\ordinances\I4\budget 2014-2015 ord.docx
• ` • f
AN ORDINANCE OF OF DENTON,TEXAS,ADOPTING THE FISC.' YEAR
2014-2015 ANNUAL PROGRAM OF SERVICES (BUDGET) AND THE CAPITAL
IMPROVEMENT PROGRAM OF THE CITY OF DENTON, TEXAS, FOR THE FISCAL YEAR
BEGINNING ON OCTOBER1 R ENDING ON r 1 1 . •
DECLARING • .
WHEREAS, notice of a public hearing on the Annual Program of Services for the City of
Denton, Texas, for the Fiscal Year 2014-2015 (Budget) was heretofore published not earlier than
the 30'' , or later than the 10t' day before the date of said public hearing and such other notice was
given in accordance with all applicable law; and
WHEREAS, the proposed Budget was filed with the City Secretary and posted on the City's
Internet website in accordance with all applicable law; and
WHEREAS, a public hearing on said Budget was duly held on August 19, 2014, and all
interested persons were given an opportunity to be heard for or against any item thereof; and
WHEREAS, on June 23, 2014, the Public Utilities Board recommended the utility operations
budgets and capital improvements to be constructed during the coming year; and
WHEREAS, the City Manager has furnished a copy of the Planning and Zoning
Commission's recommended general obligation bond capital improvements to each member of the
City Council prior to the beginning of the Budget year and as provided by Section 10.03(6) of the
City Charter; NOW, THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION 1. The findings and recitations contained in the preamble of this Ordinance are
incorporated herein by reference.
SECTION 2. The Budget for the City of Denton, Texas, for the fiscal year beginning on
October 1, 2014, and ending on September 30, 2015 prepared by the City Manager and filed with
the City Secretary, as amended by the City Council, is hereby approved and adopted, a copy of
which Budget is attached hereto and incorporated by reference herein.
sAlegai\our documents\ordinances\14\budget 2014-2015 ord.docx
SECTION 3. The City Council hereby appropriates from available resources to the following
funds:
General Fund
$
102,846,640
General Debt Service Fund
$
52,579,539
Electric Fund
$
167,044,830
Water Fund
$
46,202,271
Wastewater Fund
$
30,925,904
Solid Waste Fund
$
27,802,592
Airport Fund
$
4,567,377
Technology Services Fund
$
11,320,223
Materials Management Fund
$
9,164,317
Fleet Management Fund
$
12,649,694
Risk Retention Fund
$
3,210,614
Health Insurance Fund
$
27,490,268
Engineering Services Fund
$
4,636,101
Street Improvement Fund
$
10,181,026
Recreation Fund
$
2,267,084
Tourist & Convention Fund
$
1,809,406
Police Confiscation Fund
$
148,500
Traffic Safety Fund
$
1,617,400
Parks Gas Well Fund
$
200,000
Tree Mitigation Fund
$
50,000
Public Education Government Fund
$
377,750
Police Donations
$
10,000
Fire Donations
$
2,000
Animal Control Donations
$
40,000
Library Donations
$
50,000
Park Land Dedication Trust Fund
$
700,000
Park Development Trust Fund
$
500,000
Police Academy Fund
$
45,000
Downtown Reinvestment Fund
$
173,500
TOTAL OPERATING EXPENDITURES
$
518,612,036
Grant Program
$
3,975,555
Capital Improvements Program
$
385,296,443
TOTAL EXPENDITURES
$
907,884,034
SECTION 4. The City Council approves the capital improvements proposed to be
constructed during the forthcoming year, which are incorporated in the 2014-2015 Budget.
SECTION 5. The Budget includes certain unlisted, authorized and unpaid encumbrances
from the prior fiscal year to be carried over to the 2014-2015 Budget as determined by the City
Manager or his designee..
sAlegahour documents\ordinances\14\budgct 2014-2015 ord.docx
SECTION 6. The City Council hereby ratifies all prior transfers made under the direction of
the City Manager for the current and prior fiscal years pursuant to Article VIII, Section 8.07 of the
City Charter of the City of Denton. At anytime during the fiscal year, the City Manager may
transfer any part of the unencumbered appropriation balance or the entire balance thereof between
programs or general classifications or expenditures within a fund that has been appropriated by the
City Council. For the purpose of this Ordinance, the City Council defines an organizational unit as
set forth in Article VIII, Section 8.07 of the City Charter, to be a fund that has been appropriated by
the City Council.
SECTION 7. The City Manager, or his designee, shall cause copies of the Budget to be filed
with the City Secretary, County Clerk of Denton County, and the State Comptroller of Public
Accounts in Austin, Texas, and shall post a copy of the Budget as hereby adopted on the City's
Internet website in accordance with applicable law.
SECTION 8. This Ordinance shall become effective immediately upon its passage and
approval at a regular meeting of the City Council of the City of Denton, Texas, on this the 16t"
day of September 2014, at which meeting a quorum was present and the meeting was held in
accordance with the provisions of Tex. Gov't Code § 551.001, et. seq. The City Secretary is
hereby directed to record this Ordinance and the vote to adopt the Budget.
PASSED AND APPROVED this the day of 12014,
CCSSIiVATTS, MAYOR
ATTEST:
JENNIFER WALTERS, CITY SECRETARY
I I I I I
F•,fijjkj1VA'v*p jo 'I 11K Alutf _ _ %1Wff Joe
BY:
sAlegahour documents\ordinances\14\budget 2014-2015 ord.docx
Voted For Voted Against
Chris Watts, Mayor
Jim Engelbrecht, Mayor Pro-Tem
Dalton Gregory
John Ryan
Joey Hawkins
Kevin Roden
Greg Johnson
General Fund
$ 92,958,765 $
99,275,260 $
98,275,260 $
102,846,640
General Debt Service Fund
40,591,365
44,277,495
44,269,862
52,579,539
Electric Fund
152,061,374
168,359,750
174,966,124
167,044,830
Water Fund
42,991,052
42,905,805
42,643,426
46,202,271
Wastewater Fund
27,263,206
30,327,234
29,162,591
30,925,904
Solid Waste Fund
25,009,653
26,353,035
26,226,754
27,802,592
Airport Fund
2,385,504
2,779,363
2,594,955
4,567,377
Technology Services Fund
8,760,469
9,006,772
8,946,772
11,320,223
Materials Management Fund
6,385,451
9,927,952
8,484,981
9,164,317
Fleet Management Fund
10,188,188
13,776,595
10,487,351
12,701,893
Risk Retention Fund
2,642,182
3,020,448
2,953,079
3,210,614
Health Insurance Fund
20,346,611
25,355,219
22,405,208
27,490,268
Engineering Services Fund
-
4,223,144
3,993,631
4,658,066
Street Improvement Fund
7,108,410
8,379,203
8,350,238
10,181,026
Miscellaneous Funds(l)
6,719,926
10,318,076
9,510,448
8,409,679
TOTAL OPERATING RESOURCES
$ 445,412,156 $
498,285,351 $
493,270,680 $
519,105,239
Grant Program
6,296,010
4,766,074
4,766,074
3,975,555
Capital Improvements Program (2)
85,027,636
323,657,313
90,851,279
385,296,443
TOTAL RESOURCES
$ 536,735,802 $
826,708,738 $
588,888,033 $
908,377,237
General Fund
General Debt Service Fund
Electric Fund
Water Fund
Wastewater Fund
Solid Waste Fund
Airport Fund
Technology Services Fund
Materials Management Fund
Fleet Management Fund
Risk Retention Fund
Health Insurance Fund
Engineering Services Fund
Street Improvement Fund
Miscellaneous Funds(i)
TOTAL OPERATING EXPENDITURES
Grant Program
Capital Improvements Program (z)
TOTAL EXPENDITURES
$ 92,958,765 $
99,275,260 $
98,275,260 $
102,846,640
39,842,996
44,277,495
44,236,176
52,579,539
152,061,374
168,359,750
174,966,124
167,044,830
40,549,198
42,905,805
42,207,368
46,202,271
26,845,554
30,327,234
29,162,591
30,925,904
24,349,988
26,312,990
26,218,706
27,802,592
2,385,504
2,779,363
2,594,955
4,567,377
8,657,419
9,006,772
8,946,772
11,320,223
6,385,451
9,927,952
8,484,981
9,164,317
10,161,060
13,725,975
10,486,151
12,649,694
2,567,286
3,020,448
2,943,968
3,210,614
19,608,362
25,355,219
21,440,563
27,490,268
-
4,067,969
3,592,611
4,636,101
6,770,168
8,379,203
8,350,238
10,181,026
5,433,388
10,049,064
8,111,057
7,990,640
$ 438,576,512 $
497,770,499 $
490,017,521 $
518,612,036
3,305,763
4,766,074
4,766,074
3,975,555
85,027,636
323,657,313
90,851,279
385,296,443
(')Miscellaneous Funds include the Recreation Fund, Tourist & Convention Fund, Police Confiscation Fund, Traffic Safety Fund,
Parks Gas Well Fund, Tree Mitigation Fund, Public Education Government Fund, McKenna Trust Fund, Downtown Tax
Increment Reinvestment Zone Fund, Westpark Tax Increment Reinvestment Zone Fund, Miscellaneous Special Revenue Funds,
Park Land Dedication Trust Fund, Park Development Trust Fund, Police Academy Fund, and Downtown Reinvestment Fund.
(')FY 2014-15 Proposed Budget includes approximately $77 million in unspent Regional Toll Revenue (RTR) funds received for
the Mayhill Road and Bonnie Brae Street expansion projects (total received was approximately $91 million).
City of Denton
Annual Program of Services
Distinguished Budget Presentation Award
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished
Budget Presentation Award to City of Denton, Texas for its annual budget for the fiscal year beginning October 1,
2013. In order to receive this award, a governmental unit must publish a budget document that meets program
criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to the
program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
City of Denton
Annual Program of Services
CITY OF DENTON
AS APPROVED BY THE MAYOR AND CITY COUNCIL
IN ACCORDANCE WITH SB 656
PASSED DURING THE 83rd LEGISLATIVE SESSION
CITY COUNCIL RECORD VOTE
The members of the governing body voted on the adoption of the budget as
follows:
FOR: Chris Watts, Mayor; Jim Engelbrecht, Mayor Pro Tem and Council Member District 3;
Kevin Roden, Council Member District 1; John Ryan, Council Member District 2; Joey
Hawkins, Council Member District 4; Dalton Gregory, Council Member At Large Place 5; and
Greg Johnson, Council Member At Large Place 6.
AGAINST: None.
PRESENT and not voting: None.
ABSENT: None.
ON SEPTEMBER 16, 2014
This budget will raise more revenue from property taxes
than last year's budget by an amount of $5,641,834, which is
an 11.72 percent increase from last year's budget. The
property tax revenue to be raised from new property added
to the tax roll this year is $1,292,895.
1
City of Denton
Annual Program of Services
PREPARED BY.-
George C. Campbell
City Manager
Jon Fortune
Assistant City Manager
Bryan Langley
Assistant City Manager
Chuck Springer
Director of Finance
Nancy Towle
Budget Manager
Dan Galizia
Financial Analyst
Mary Dickinson
Electric Business Manager
Cassandra Ogden
Water Utilities Business Administrator
Howard Martin
Assistant City Manager
John Cabrales, Jr.
Assistant City Manager
Antonio Puente, Jr.
Assistant Director of Finance
Mike Halsema
Senior Financial Analyst
Christine Taylor
Financial Analyst
David Wilson
Electric Business Analysis & Energy Risk Manager
Nicholas Vincent
Solid Waste Financial Administrator
Special Thanks to our Public Communications Office
for the design of the cover and dividers, publication of the
Proposed Annual Program of Services,
and Web page design.
Visit our website at: www.cityofdenton.com
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City of Denton
Annual Program of Services
In September of 2014, the City Council approved revisions to the City's FY 2014-15 Strategic
Plan. The Strategic Plan is described in a subsequent section, and it serves as the basis for the
development of the FY 2014-15 Budget.
The Strategic Plan is organized into five Key Focus Areas (KFAs) and the major goals and
objectives of the plan are described in subsequent pages. Below are the vision, mission, and
values that have provided a framework for the Strategic Plan.
VISION
"Destination Denton"
Denton is an identifiable and memorable destination and a community of opportunities. We
achieve this by providing high quality of life through excellence in education, entertainment, and
employment; neighborhood vitality and sustainability; environmental and financial stewardship;
and superior public facilities and services.
MISSION
"Dedicated to Quality Service"
The City of Denton will foster an environment that will deliver extraordinary quality services and
products through stakeholder, peer group, and citizen collaboration; leadership and innovation;
and sustainable and efficient use of resources.
VALUES
"We Care"
We care about our people, our community, and our work. We do this with integrity, respect, and
fairness.
City of Denton
Annual Program of Services
Kevin Roden
Council Member
District 1
Term Expires: May 2015
Chris Watts
Mayor
Term Expires: May 2016
John Ryan
Council Member
District 2
Term Expires: May 2015
Jim Engelbrecht
Mayor Pro Tern
District 3
Term Expires: May 2015
Joey Hawkins Dalton Gregory Greg Johnson
Council Member Council Member Council Member
District 4 At Large Place 5 At Large Place 6
Term Expires: May 2015 Term Expires: May 2016 Term Expires: May 2016
City of Denton
Annual Program of Services
Assistant City Manager
Adrninistrative Services
City Manager's Office
City Secretary
Reprographics
Public Communications
Finance
AccountingrBudgetlTreasury
Municipal Court
Materials Management
Customer Service
Human Resources
Risk ManagernentlHealth Ins.
Technology Services
Library
Boards, Commissions, & Cornrnittees
Municipal Judge
Assistant City Manager
Bectric Operations
Environmental Services
WaterfWastewater Utilities
Citizens
City Council
City Attorney
City Manager
Water Operations
Wastewater Operations
Drainage
Streets
Traffic/Street Lighting
Assistant City Manage 1 Assistant City Manager
Parks &Recreation Fire
Ftanning &Development Police
Building Inspections 1
Anirrel Services
Community Improvement Services
SDlid Waste Operations
Social Services/ Community Development'
Transportation
Gas Well Review
Fleet Services
Economic Development
Facilities Maregernent
PIO/Intergovernmental Relations
Airport
Engineering Services
City of Denton
Annual Program of Services
ADVISORY BOARDS
AIRPORT ADVISORY BOARD
ANIMAL SHELTER ADVISORY COMMITTEE
COMMUNITY DEVELOPMENT ADVISORY COMMITTEE
DOWNTOWN DENTON TAX INCREMENT FINANCING
REINVESTMENT ZONE BOARD
ECONOMIC DEVELOPMENT PARTNERSHIP BOARD
HUMAN SERVICES ADVISORY COMMITTEE
LIBRARY BOARD
PARKS, RECREATION, AND BEAUTIFICATION BOARD
PUBLIC ART COMMITTEE
PUBLIC UTILITIES BOARD
TRAFFIC SAFETY COMMISSION
TAX INCREMENT REINVESTMENT
ZONE NUMBER TWO BOARD
JUDICIAL OR QUASI-JUDICIAL BOARDS
CIVIL SERVICE COMMISSION
HEALTH AND BUILDING STANDARDS COMMISSION
HISTORIC LANDMARK COMMISSION
PLANNING AND ZONING COMMISSION
ZONING BOARD OF ADJUSTMENT
CITY COUNCIL COMMITTEES
AGENDA COMMITTEE
AIRPORT COMMITTEE
AUDIT/FINANCE COMMITTEE
COMMITTEE ON THE ENVIRONMENT
COUNCIL APPOINTEE PERFORMANCE REVIEW COMMITTEE
COUNCIL ETHICS COMMITTEE
COUNCIL MOBILITY COMMITTEE
HOTEL OCCUPANCY TAX COMMITTEE
COMMITTEE ON CITIZEN ENGAGEMENT
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City of Denton
Annual Program of Services
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City of Denton
Annual Program of Services
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City of Denton
Annual Program of Services
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10
City of Denton
Annual Program of Services
MissionStatement--------------------------------------------------------------------------------------------------------------------------------- 3
ElectedOfficials------------------------------------------------------------------------------------------------------------------------------------ 4
VoterDistrict Map-------------------------------------------------------------------------------------------------------------------------------- 5
OrganizationalChart------------------------------------------------------------------------------------------------------------------------------ 6
City Boards, Commissions, and Council Committees--------------------------------------------------------------------------------------- 7
Manager's Message--------------------------------------------------------------------------------------------------------------------------------
19
BudgetCalendar-----------------------------------------------------------------------------------------------------------------------------------
24
MajorBudget Documents------------------------------------------------------------------------------------------------------------------------
25
TheBudget Process-------------------------------------------------------------------------------------------------------------------------------
26
Budgetary and Financial Policies---------------------------------------------------------------------------------------------------------------
27
FinancialStructure--------------------------------------------------------------------------------------------------------------------------------
28
BudgetedFunds------------------------------------------------------------------------------------------------------------------------------------
28
BudgetBasis----------------------------------------------------------------------------------------------------------------------------------------
30
Organizational Relationships--------------------------------------------------------------------------------------------------------------------
30
BudgetedFund Relationships-------------------------------------------------------------------------------------------------------------------
31
StrategicPlan Overview-------------------------------------------------------------------------------------------------------------------------
35
Strategic Plan Goals and Objectives
----------------------------------------------------------------------------------------------------------
36
StrategicPlan Matrix-----------------------------------------------------------------------------------------------------------------------------
41
Strategic Plan Executive Summary------------------------------------------------------------------------------------------------------------
42
Key Performance Indicators
- KFA 1 : Organizational Excellence---------------------------------------------------------------------------
43
Key Performance Indicators
- KFA 2: Public Infrastructure---------------------------------------------------------------------------------
44
Key Performance Indicators
- KFA 3: Economic Development------------------------------------------------------------------------------
45
Key Performance Indicators
- KFA 4: Safe, Liveable, and Family -Friendly Community---------------------------------------------------
46
Key Performance Indicators
- KFA 5: Sustainable and Environmental Stewardship------------------------------------------------------
48
ReserveLevel---------------------------------------------------------------------------------------------------------------------------------------
51
Revenues--------------------------------------------------------------------------------------------------------------------------------------------
51
Expenditures---------------------------------------------------------------------------------------------------------------------------------------
54
General Fund Expenditure Reductions and Reallocations--------------------------------------------------------------------------------
55
General Fund Expenditure Enhancements---------------------------------------------------------------------------------------------------
55
Compensation-------------------------------------------------------------------------------------------------------------------------------------
59
OtherAgency Contributions---------------------------------------------------------------------------------------------------------------------
60
Grants------------------------------------------------------------------------------------------------------------------------------------------------
60
Capital Improvement Program -----------------------------------------------------------------------------------------------------------------
60
UtilityFunds----------------------------------------------------------------------------------------------------------------------------------------
61
Miscellaneous and Internal Service Funds---------------------------------------------------------------------------------------------------
66
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City of Denton
Annual Program of Services
Budget Resource and Expenditure Summary------------------------------------------------------------------------------------------------
73
Consolidated Fund Summary-------------------------------------------------------------------------------------------------------------------
75
Combined Expenditures by Classification----------------------------------------------------------------------------------------------------
76
Projected Appropriable Fund Balances-------------------------------------------------------------------------------------------------------
78
PositionSummary---------------------------------------------------------------------------------------------------------------------------------
80
Estimated Ad Valorem Tax Collections & Distribution-------------------------------------------------------------------------------------
81
Human Services Funding Recommendation-------------------------------------------------------------------------------------------------
82
General Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------
83
Water Fund - Five Year Forecast---------------------------------------------------------------------------------------------------------------
85
Wastewater Fund - Five Year Forecast--------------------------------------------------------------------------------------------------------
86
Solid Waste Fund - Five Year Forecast--------------------------------------------------------------------------------------------------------
87
General Fund Resource & Expenditure Summary------------------------------------------------------------------------------------------
91
Major Revenue Summary ------------------------------------------------------------------------------------------------------------------------
93
General Fund Resource Summary --------------------------------------------------------------------------------------------------------------
94
Expenditures by Program Summary-----------------------------------------------------------------------------------------------------------
98
Positions by Program Summary ----------------------------------------------------------------------------------------------------------------
99
Neighborhood Services
Neighborhood Services Summary -------------------------------------------------------------------------------------------------------------- 101
Planning--------------------------------------------------------------------------------------------------------------------------------------------- 102
CommunityDevelopment------------------------------------------------------------------------------------------------------------------------ 104
Libraries--------------------------------------------------------------------------------------------------------------------------------------------- 106
Parksand Recreation----------------------------------------------------------------------------------------------------------------------------- 108
Public Safety
PublicSafety Summary --------------------------------------------------------------------------------------------------------------------------- 111
Fire--------------------------------------------------------------------------------------------------------------------------------------------------- 112
MunicipalCourt------------------------------------------------------------------------------------------------------------------------------------ 114
MunicipalJudge------------------------------------------------------------------------------------------------------------------------------------ 116
Police and Animal Services---------------------------------------------------------------------------------------------------------------------- 118
Transportation
Transportation Summary------------------------------------------------------------------------------------------------------------------------ 121
Traffic and Transportation Operations------------------------------------------------------------------------------------------------------- 122
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City of Denton
Annual Program of Services
Administrative & Community Services
Administrative & Community Services Summary-------------------------------------------------------------------------------------------
125
CityManager's Office------------------------------------------------------------------------------------------------------------------------------
126
EconomicDevelopment--------------------------------------------------------------------------------------------------------------------------
128
FacilitiesManagement----------------------------------------------------------------------------------------------------------------------------
130
Finance-----------------------------------------------------------------------------------------------------------------------------------------------
132
InternalAudit---------------------------------------------------------------------------------------------------------------------------------------
134
HumanResources---------------------------------------------------------------------------------------------------------------------------------
136
LegalAdministration------------------------------------------------------------------------------------------------------------------------------
138
Public Communications Office------------------------------------------------------------------------------------------------------------------
140
Non-Departmental--------------------------------------------------------------------------------------------------------------------------------
142
General Debt Service Summary ----------------------------------------------------------------------------------------------------------------- 145
General Debt Service Fund Resource & Expenditure Summary-------------------------------------------------------------------------- 149
Principal & Interest Requirements------------------------------------------------------------------------------------------------------------- 150
ProgramDescription------------------------------------------------------------------------------------------------------------------------------ 157
Resource & Expenditure Summary------------------------------------------------------------------------------------------------------------ 158
Principal & Interest Requirements------------------------------------------------------------------------------------------------------------- 161
ProgramDescription------------------------------------------------------------------------------------------------------------------------------ 167
Resource & Expenditure Summary------------------------------------------------------------------------------------------------------------ 168
Expenditures by Classification------------------------------------------------------------------------------------------------------------------ 170
Principal & Interest Requirements------------------------------------------------------------------------------------------------------------- 171
ProgramDescription------------------------------------------------------------------------------------------------------------------------------ 177
Resource & Expenditure Summary------------------------------------------------------------------------------------------------------------ 178
Expenditures by Classification------------------------------------------------------------------------------------------------------------------ 180
DrainageSummary------------------------------------------------------------------------------------------------------------------------------- 181
Principal & Interest Requirements------------------------------------------------------------------------------------------------------------- 183
ProgramDescription------------------------------------------------------------------------------------------------------------------------------ 189
Resource & Expenditure Summary------------------------------------------------------------------------------------------------------------ 190
Expenditures by Classification------------------------------------------------------------------------------------------------------------------ 192
Principal & Interest Requirements------------------------------------------------------------------------------------------------------------- 193
ProgramDescription------------------------------------------------------------------------------------------------------------------------------ 199
Resource & Expenditure Summary------------------------------------------------------------------------------------------------------------ 200
13
City of Denton
Annual Program of Services
Program Description ---------------------
Resource & Expenditure Summary ----
Expenditures by Classification----------
ProgramDescription ---------------------
Resource & Expenditure Summary ----
Program Description ---------------------
Resource & Expenditure Summary ----
Program Description ---------------------
Resource & Expenditure Summary ----
Program Description ---------------------
Resource & Expenditure Summary ----
Program Description ---------------------
Resource & Expenditure Summary ----
Expenditures by Classification----------
ProgramDescription ---------------------
Resource & Expenditure Summary ----
Program Description ---------------------
Resource & Expenditure Summary ----
Tourist and Convention --------------------
Police Confiscation -------------------------
Police Academy -----------------------------
Traffic Safety ---------------------------------
Downtown Reinvestment -----------------
Parks Gas Well ------------------------------
Tree Mitigation ------------------------------
Public Education Government (PEG) ---
205
206
208
211
212
----- 217
---- 218
----- 223
---- 224
----- 229
---- 230
----- 235
---- 236
238
----- 241
---- 242
----- 247
---- 248
----- 253
------ 254
----- 255
----- 256
----- 257
----- 258
----- 259
----- 260
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City of Denton
Annual Program of Services
McKennaTrust------------------------------------------------------------------------------------------------------------------------------------
261
ParkLand Dedication Trust--------------------------------------------------------------------------------------------------------------------
262
ParkDevelopment Trust------------------------------------------------------------------------------------------------------------------------
263
Downtown Tax Increment Reinvestment Zone Fund-------------------------------------------------------------------------------------
264
West Park Tax Increment Reinvestment Zone Fund---------------------------------------------------------------------------------------
265
Miscellaneous Special Revenue----------------------------------------------------------------------------------------------------------------
266
Grants Budget Expenditure Summary ---------------------------------------------------------------------------------------------------------
267
Profileof Denton-----------------------------------------------------------------------------------------------------------------------------------
271
Miscellaneous Statistical Information---------------------------------------------------------------------------------------------------------
272
NorthTexas Metroplex Map--------------------------------------------------------------------------------------------------------------------
273
TopTen Taxpayers--------------------------------------------------------------------------------------------------------------------------------
274
Certified Values by Property Class-------------------------------------------------------------------------------------------------------------
274
CertifiedProperty Values------------------------------------------------------------------------------------------------------------------------
275
Assessed & Estimated Actual Value of Taxable Property ---------------------------------------------------------------------------------
276
Sales and Property Tax History -----------------------------------------------------------------------------------------------------------------
278
MunicipalDebt Obligations----------------------------------------------------------------------------------------------------------------------
278
MajorEmployers-----------------------------------------------------------------------------------------------------------------------------------
280
PopulationTrend Analysis-----------------------------------------------------------------------------------------------------------------------
281
Miscellaneous Population Statistics-----------------------------------------------------------------------------------------------------------
282
Capital Improvement Program-----------------------------------------------------------------------------------------------------------------
289
CapitalBudgeting Calendar---------------------------------------------------------------------------------------------------------------------
291
Capital Improvement Program Adopted Budget-------------------------------------------------------------------------------------------
293
General Fund Capital Improvement Program-----------------------------------------------------------------------------------------------
296
Electric Capital Improvement Program------------------------------------------------------------------------------------------------------
298
Water Capital Improvement Program--------------------------------------------------------------------------------------------------------
300
Wastewater Capital Improvement Program-------------------------------------------------------------------------------------------------
302
Solid Waste Capital Improvement Program-------------------------------------------------------------------------------------------------
304
Policies---------------------------------------------------------------------------------------------------------------------------------------------- 309
Glossary--------------------------------------------------------------------------------------------------------------------------------------------- 319
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City of Denton
Annual Program of Services
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Annual Program of Services
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City of Denton
Annual Program of Services
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City of Denton
Annual Program of Services
Jjb('TFy 3R
OFDENTON�gC�
215 E. MCKINNEY • DENTON, TEXAS 76201 • (940) 349-8200 • FAX (940) 349-7206
September 16, 2014
TO THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL:
Pursuant to provisions of the City Charter and on behalf of the staff, I respectfully submit to you
the FY 2014-15 Budget. The Budget has been developed to accomplish the goals and objectives
that are outlined in the City of Denton's Strategic Plan. The Strategic Plan addresses five Key
Focus Areas (KFA's):
1. Organizational Excellence
2. Public Infrastructure
3. Economic Development
4. Safe, Liveable, and Family -Friendly Community, and
5. Sustainable and Environmental Stewardship.
In January and June of 2014, the City Council discussed the Strategic Plan and priorities for the
FY 2014-15 budget. As a result of these discussions, the FY 2014-15 Strategic Plan has been
prepared to accompany this budget. This document serves as a foundation for the development
of this budget, and accordingly, enhancements to programs and/or funding is specifically
discussed in the context of the Strategic Plan.
While this budget continues to make strides to implement the Strategic Plan, there are many
objectives which will take several years to achieve. As such, the FY 2014-15 Budget continues
to allocate available resources according to the City's long-term financial plan to achieve our
goals. The pace of growth in the General Fund for FY 2014-15 is the strongest in recent years.
Sales tax revenues are expected to be approximately 3.0% above the prior fiscal year for FY
2013-14 and are also estimated to grow at a rate of 3.0% for FY 2014-15. Property values grew
significantly in a strong recovery from recessionary levels with an increase of 11.47% over the
prior year tax roll. Franchise fees are expected to grow by 4.9% or $729,540 in FY 2014-15, and
all of this growth is to be transferred to the Street Improvement Fund. In addition to the growth
in franchise fees, an additional $1,363,721 in franchise fees will be transferred to the Street
Improvement Fund from the General Fund due to stronger than expected property tax revenues.
Since the City Council dedicated franchise fees as the revenue source for the Street Improvement
Fund, accounting standards require that any increase in funds be dedicated from this revenue
source. As a result the General Fund will show an increase in property tax revenue and a
decrease in franchise fees.
19
City of Denton
Annual Program of Services
This budget continues to emphasize expenditure reductions and cost containment strategies that
have been implemented during the last several years. Additionally, the budget includes new
recommended reductions and reallocations of $580,618 and revenue enhancements of $243,201
for FY 2014-15. I challenged each department to identify a combination of expenditure
reductions and revenue enhancements equal to five percent of their total operating budget which
could be considered for implementation over a three-year period. By doing so, our staff has been
able to evaluate all of the programs of the City on an annual basis to ensure that they continue to
meet the priorities and Strategic Plan of the City. Over the past several fiscal years, the City has
also maintained a "managed vacancies" program to contain expenditures. Throughout the fiscal
year, as position vacancies and attrition rates dictate, vacant positions are evaluated by City
management and according to the needs of the organization, positions are filled or left vacant.
For FY 2014-15, the managed vacancy program will be continued, and the savings budgeted for
the upcoming fiscal year is $1.0 million.
This budget continues to give top priority to increasing funding for maintaining and repairing
streets throughout the City. In 2011, the Strategic Plan specifically identified improving street
infrastructure as a major goal. In response to this goal, the FY 2011-12 Budget created the Street
Improvement Fund to provide a dedicated mechanism to account for street maintenance and
improvement activities. The 2012 Bond Election also provided increased funding, and $8.0
million of this $20.4 million authorization has been issued. An additional $24.0 million in bond
funding for street reconstruction has been recommended for the upcoming 2014 Bond Election
by the Citizen's Bond Advisory Committee. The total operating funding for street maintenance
has increased from $4.36 million in FY 2008-09 to $10.18 million for FY 2014-15. Compared to
FY 2013-14, revenue is projected to increase by $2,276,823 from $7,904,203 to $10,181,026 in
the Street Improvement Fund for FY 2014-15.
Additionally, the five-year financial plan estimates an increase in the total operating maintenance
funding for the City's Street Improvement Fund to approximately $14.1 million by FY 2018-19.
The combination of increased operating funding along with the issuance of debt shows the strong
commitment to improving our streets in the community. In the future, the City will need to
provide for annual increases in funding for street maintenance activities along with potential
future debt issuance for street reconstruction in order to continue improving the condition of the
City's streets over the long term.
In addition to improving the City's street infrastructure, the enhancement of public safety is also
identified in the Strategic Plan as a major initiative. Accordingly, the FY 2014-15 General Fund
budget includes $423,400 in funding enhancements for public safety programs. This budget
includes the addition of three police officers to assist during times of peak demand, the
reclassification of an administrative assistant in the Fire Department to full-time from part-time,
and the purchase of electronic ticket writers by the Municipal Court to improve the efficiency of
parking enforcement by Texas Woman's University.
Administrative and Community Services supplemental programs are funded at $592,496 in the
General Fund. To pursue our Strategic Plan goals related to development, a downtown
technology initiative is included in the Economic Development Department budget in the amount
of $220,000. This program is structured to incentivize innovative and creative technology
companies to invest and locate in central Denton. It contemplates the addition of one staff
20
City of Denton
Annual Program of Services
coordinator and funds for marketing as well as events. As specific project details are developed,
the funding may be modified to support a specific venture as appropriate. Funding of $40,000 for
web -based software to assist small businesses in the development and permitting process is also
included in the Economic Development budget. The remaining funds are allocated for an
additional Facilities Trade Technician, demolition of the old Denton County tax office building,
a conditions study of all City parking lots and Airport roads, expenses of the upcoming meet and
confer contract, performance/compensation/succession management software for Human
Resources, and social media archival services. Additionally, funds ($10,150) have been included
in the budget to support Community Market activities as directed by the City Council.
The General Fund budget includes $531,099 in enhancements to Neighborhood Services with the
funding of two building inspectors and a permit technician to maintain service levels due to
increased development, funding for increased right-of-way maintenance through contracted
services, funding of needed replacement of half of the Library's self-service equipment, funding
of improvements to the development center in Planning, and the cost of annexation expenses in
2015. Transportation funding will increase by $250,421 for a new Bicycle and Pedestrian
Coordinator position, LED light replacements, traffic counts, and traffic signal battery backups.
In addition to the funding for FY 2014-15, several items are to be funded in FY 2013-14 from
existing appropriations in the General Fund. The Fire Department will purchase and install
video conferencing equipment in the fire stations ($70,000), receive advanced training on
department software ($15,795), and purchase personal protection equipment that is due for
replacement ($63,200). Traffic Control will fund the purchase of a paint striping machine
($9,201) from existing appropriations.
The overall FY 2014-15 Budget for all funds is $907.9 million and includes operating expenses
$518.6 million, grant programs $4.0 million, capital improvement program $385.3 million, and
1,491.29 Full -Time Equivalent positions (FTEs). A comprehensive summary of the budget is
provided in the Budget Overview section of this document. The key elements of the budget
include the following:
No tax rate increase. The total tax rate is maintained at $0.68975 per $100 of assessed
valuation. Of this amount, $0.48119 is provided for operations and maintenance, and
$0.20856 is provided for debt service. While the total rate remains the same, the
proportion of the rate for debt service has been reduced from $0.21495 to $0.20856 and
the rate of $0.00639 is shifted which will provide more revenue to the general fund in the
upcoming year. The effective tax rate is $0.639997, and the rollback tax rate is
$0.696756.
As detailed in the Budget Overview section of this document, a combined net increase of
39.0 FTEs for all funds compared to the FY 2013-14 funded positions (1,452.29)
including:
0 3.0 FTEs in Neighborhood Services in the General Fund
0 3.0 FTEs in Public Safety in the General Fund
0 1.0 FTE in Transportation in the General Fund
0 2.0 FTEs in Administrative and Community Services in the General Fund
0 10.0 FTEs in the Electric Fund
0 4.5 FTEs in the Water Fund
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City of Denton
Annual Program of Services
0 2.0 FTEs in the Wastewater Fund
0 3.0 FTEs in the Solid Waste and Recycling Fund
0 2.0 FTEs in the Street Improvement Fund
0 2.0 FTEs in the Engineering Services Fund
0 0.5 FTE in the Traffic Safety Fund
0 1.0 FTE in the Airport Fund
0 5.0 FTEs in Technology Services Fund
The addition of a transmission cost recovery factor and base rate increase for a 5.5%
overall revenue increase for Electric customers.
An overall revenue increase of 3.0% for Water customers.
An overall revenue increase of 6.0% for Wastewater customers.
An increase in the monthly standard refuse cart fee with recycling from $26.00 to $26.75
and other Solid Waste fee changes as detailed in the Budget Overview section of this
document.
For an average residential customer, the combined monthly cost for electric, water,
wastewater, and solid waste service will increase from $232.64 to $244.23, which is
slightly below 5%.
A 3% average merit increase for non -civil service employees.
Pay adjustments for Police and Fire civil service employees in accordance to their meet
and confer agreements to reach the market average plus 5%, and normally programmed
step increases.
In addition, funding has been included for equity pay adjustments for employees whose
salary is below the market rate for their positions.
The FY 2014-15 Budget has been developed within the context of a five-year financial plan and
the long-term infrastructure needs of the community. The purpose of this approach is to provide
a long-term and financially sustainable perspective for decisions in the coming fiscal year. As
we develop future forecasts, we will continue to evaluate our ability to fund our strategic
priorities and maintain a balance between revenues and expenditures.
Each utility budget is developed within the context of long-range strategic and financial plans
and is based on strategies that support and strengthen the financial health of each utility.
Additional rate increases are planned in the future to address aging infrastructure issues and
ensure that adequate working capital and rate reserve funds are maintained. The Five -Year
Financial Forecast will be reviewed and revised annually as necessary to support utility
objectives, and the key assumptions for these plans are described in this document.
The budget includes a five-year general government Capital Improvement Program (CIP) of
$130.5 million. A significant portion of this program ($78.5 million) is for the 2014 Bond
Program to be decided by the voters in November. The first year of the general government CIP
is recommended at $34.26 million for street reconstruction and associated public art, fire station
improvements, building and land acquisition improvements, Airport matching funding for
runway improvements, civic center pool improvements, fleet vehicle replacement and additions,
and the facility maintenance program. Of the $34.26 million in the first year, $19.0 million is for
bonds to be issued for the 2014 bond program if approved by the voters. Lastly, the general CIP
includes $2.76 million in revenue funded projects for Airport improvements, along with street
and fleet vehicles.
22
City of Denton
Annual Program of Services
I sincerely thank the members of the Denton City Council for their hard work and dedication to
the Citizens of Denton. The input of the City Council and Public Utilities Board has been
invaluable in the preparation of the FY 2014-15 Budget, Capital Improvement Plan (CIP), and
Five Year Financial Forecast. Appreciation is also expressed to members of the professional
staff, particularly in the Finance Department for their diligence in the preparation of the Budget.
It is an exciting time for the City of Denton. The retail and restaurant development continues at
Rayzor Ranch, Golden Triangle Mall and the strengthening downtown area. Strong growth
continues in the industrial and commercial sectors highlighted by Zodiac Aerospace at the
Airport and 200,000 square feet of industrial space to be completed in 2014 with another
630,000 square feet indentified for completion in 2015. The City's Airport will be adding a
second runway to facilitate increased activity and development. Additionally the medical sector
continues to grow and expand with expansion projects such as the Heart Hospital Baylor Denton
as well as additional doctor and senior care facilities. Residential building permits continue to
grow, adding new residents to shop, dine and stay healthy at these new establishments. The
Denton Plan 2030 nears final adoption in FY 2014-15, bringing the plan for the next decade of
positive growth for Denton closer to reality.
With significant investments in our organization, people, and infrastructure, I am confident that
this Budget prepares the City of Denton for future success as well. With your support, and the
dedication of our capable staff, we will ensure that quality services are provided to the citizens of
Denton.
Sincerely,
George C. Campbell, City Manager
23
City of Denton
Annual Program of Services
January -
February
•June -Budgets reviewed by City Manager and Executive Staff
•June -Long Range Forecast and Budget Discussions With City Council
•June -Utilities budgets approved by PUB
•July -Receive Certified Tax Roll; Calculate Effective & Rollback Tax Rates
•August- Tax Rate Proposed and Public Hearings
•August -Budget Work Sessions With City Council
•September -Budget and Tax Rate Adoption
24
City of Denton
Annual Program of Services
The Reader's Guide provides an overview of the City of Denton's budget process and budget documents. The City of
Denton has prepared a budget designed to meet the highest standards of performance in municipal budgeting. This
document provides a summary of all budgeted funds, including both revenue and expenditure summaries. Major
budget documents, the budget process, and organization of the budget itself are described below.
The City of Denton's budget process includes the production of five key documents. It is important to understand
the timing and purpose of these documents in order to fully understand the process itself.
1. The Budget Instruction Manual -March
Prior to budget development and training of departmental support staff, the Budget Instruction Manual
is drafted and completed in March. This document serves as a development guide and includes sections
on annual budget highlights and specific development instructions, as well as, appendices with rate
calculations, format examples, and supplemental forms.
2. Long -Range Financial Forecast - June
In June, the City Council meets to discuss the preliminary Long -Range Financial Forecast for the city.
After this meeting, staff prepares a five-year forecast to address key service areas. The forecast is
finalized at the end of July and included in the proposed budget document.
3. The Budget Overview and Manager's Message -Late July
The Budget Overview and Manager's Message is submitted to the City Council in late July as part of the
proposed budget. This report summarizes and identifies key issues with regard to revenues and
expenditures for the coming year.
4. The Proposed Budget -Late July
The proposed budget is submitted to the City Council in late July of each fiscal year. This document
represents a balanced version of departmental budget requests versus projected resources. The
proposed budget is a product of policy as expressed by the City Council and is prepared by the City
Manager.
5. The Adopted Budget -September
The adopted budget represents a modified version of the proposed budget after public hearings and
City Council review in August/September. Any changes deemed necessary by City Council to funding
levels or revenue projections are reflected in the adopted budget. Revisions may also be made to reflect
any updates to budget information.
25
City of Denton
Annual Program of Services
The City of Denton uses a program -oriented budgeting process. Each budgeting unit or division is given a "baseline"
funding level based upon the previous year's funding level. Any funding request that represents new expenditures
and programs, or that is in excess of adjusted baseline funding, must be submitted as a separate request or
"package."
1. Budget Training for Support Staff/Budget Guideline Review
January/February is the time when existing budget guidelines, procedures, and forms are reviewed.
Changes may be made to the budget process in order to make budget development more efficient and
address format changes.
Preliminary budget training for departments is available prior to budget kickoff. During preliminary
training, staff is informed of budgeting concepts and the budget process, as well as, given a quick
introduction to the City's budget forms.
During budget kickoff, departments receive the budget instruction manual so that they may have
specific instructions and a review of any changes to the budget process.
2. Revenue Projection
The budget revenue projections for the new fiscal year begin early in the current fiscal year. The
projections are made by the departments responsible for the revenues with help from the Finance
Department staff. Projections are based upon consultations with state and local agencies, trend analysis,
anticipated changes in the local and regional economy, and discussions with directly associated staff
members. Although revenue projections are prepared early in the budget process, the budget revenue
analysis continues with departmental budget development and extends until the budget is adopted
based upon any new information.
3. Proposed Budget Development
During budget development, the Finance Department staff work with departments to analyze requests,
provide advice, and lend assistance. Budget requests are based upon a baseline funding level, and any
additional funding is made in the form of supplemental requests.
4. Proposed Budget Analysis/Compilation
Once division and departmental budget requests are completed, the Finance Department reviews and
compiles a preliminary draft of departmental budgets to present to the Management Team, which is
comprised of the City Manager and Assistant City Managers.
A total recommended funding level is determined from both baseline and proposed supplemental
packages. At this time, the funding level is weighed against available resources. A tax rate increase may
or may not be recommended depending upon City Council program priorities and issues previously
expressed in the budget process.
5. Long -Range Financial Forecast
A workshop is held in June with the City Council to discuss the preliminary Long -Range Financial
Forecast for the city. After this meeting, staff refines the forecast to address key service areas. The
recommended version of the forecast is included in the proposed budget document that is submitted to
the City Council in July
26
City of Denton
Annual Program of Services
6. City Council Budget Study
The proposed budget, including the Budget Overview, is compiled as soon as possible after final
appraised property value and other data are received. This report highlights and summarizes funding
requirements, major changes in programs, and alternatives for funding.
A budget work session is held with the City Council to review and discuss the proposed budget.
Discussions and study may follow at subsequent work sessions until budget adoption.
7. Public Hearing/Budget Adoption
A public hearing on the budget and two public hearings on the tax rate (if necessary) are held in
September prior to final budget consideration. At the public hearings, citizens may make formal
comments concerning the proposed budget and tax rate.
Budget adoption occurs in September after City Council deliberations and the public hearings. City
Council may take action to modify the proposed budget. The City Council also adopts a tax rate to
support adopted funding levels. Pursuant to City Charter, the proposed budget as submitted by the City
Manager becomes the adopted budget if no City Council action is taken before the end of the fiscal year,
September 30.
8. Compilation ofAdopted Budget/Budget Maintenance
An adopted budget is compiled and published during the first months of the new fiscal year. The
adopted budget in the form of an amended proposed budget is available for public inspection in
December.
Budget maintenance is a year-round activity of the organization. Spending controls consist of budget
holds, position control reviews, and budget transfer authorizations for unbudgeted expenses.
Additional spending control mechanisms include monthly review of expenditures by the Finance
Department.
During the budget process, departments make revenue and expenditure estimates for the current year.
Finally, program goals, objectives, and measures are evaluated during budget development to
determine effectiveness of program activities and levels of appropriate funding for subsequent years.
The City of Denton has developed administrative policies, which govern the formulation and administration of the
annual budget. These administrative policies are incorporated within the City's Administrative Policies and
Procedures.
27
City of Denton
Annual Program of Services
The financial structure of the budget is organized by funds. A fund is generally defined as a fiscal and accounting
entity which has its own self -balancing set of accounts for recording cash and other financial resources, as well as,
any liabilities or residual equities or balances. Normally, funds are segregated for the purpose of carrying on specific
activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. However,
when appropriate, funds are made up of departments. The two types of funds utilized in this budget are
Governmental and Proprietary. The specific funds that make up the Governmental Fund type are General Fund,
Recreation Fund, Street Improvement Fund, General Debt Service Fund, Tourist and Convention Fund, Police
Confiscation Fund, Traffic Safety Fund, Downtown Reinvestment Fund, Police Academy Fund, Parks Gas Well Fund,
Tree Mitigation Fund, Public Education Government (PEG) Fund, McKenna Trust Fund, Park Land Dedication and
Development Trust Funds, Downtown Tax Increment Reinvestment Zone (TIRZ) Fund, Westpark Tax Increment
Reinvestment Zone (TIRZ) Fund, and Miscellaneous Special Revenue Funds. The Proprietary Fund types are Electric
Fund, Water Fund, Wastewater Fund, Solid Waste Fund, Airport Fund, Materials Management Fund, Fleet
Management Fund, Technology Services Fund, Engineering Services Fund, Risk Retention Fund, and the Health
Insurance Fund. Each of the above -mentioned funds operates separately and independently from one another;
therefore, they are budgeted separately and include separate financial statements.
The City of Denton's budget consists of various funds. Each fund represents a specific function and maintains
individual objectives. The City of Denton's budget includes the following funds:
General Fund - The General Fund reflects the City's general service operations such as public safety,
libraries, and parks. The General Fund's two major revenue sources are sales and ad valorem taxes.
Debt Service Fund - The Debt Service Fund is used to record and control the accumulation of resources for
payment of general obligation long-term debt principal and interest. The City issues debt to acquire or
construct capital assets such as roads or parks for the general benefit of Denton citizens. Resources
include an applicable portion of the ad valorem tax levy and related interest income usable from debt
service.
Special Revenue Funds - Special Revenue Funds are used to account for the receipt of specific revenue
sources that are restricted for expenditures for a specified purpose. Included in the special revenue
funds are: the Recreation Fund, Street Improvement Fund, Tourist and Convention Fund, Police
Confiscation Fund, Traffic Safety Fund, Non -Airport Gas Wells Fund, Parks Gas Well Fund, Tree
Mitigation Fund, Public Education Government (PEG) Fund, McKenna Trust Fund, Park Land Dedication
and Development Trust Funds, Downtown Tax Increment Reinvestment Zone Fund, Westpark Tax
Increment Reinvestment Zone Fund, and Miscellaneous Special Revenue Funds.
Street Improvement Fund - The purpose of the fund is to provide a dedicated mechanism to account
for street maintenance and improvement activities. The fund will receive revenue from a portion of
the franchise fees previously accounted for in the General Fund, as well as, street cut
reimbursements. Additionally, interest cost savings associated with the sale of Certificate's of
Obligation in lieu of Revenue Bonds will also be recorded as revenue.
Recreation Fund - The Recreation Fund is used to account for the Parks and Recreation programs,
such as children's programs and recreation center programs, which are self-supporting.
Tourist and Convention Fund - This fund reports the receipt and distribution of the City's Hotel
Occupancy Tax, which is levied at 7% of room rental rates. Each October the City Council enters into
contracts with various organizations that will promote tourism and the convention and hotel
industry in Denton.
28
City of Denton
Annual Program of Services
Police Confiscation Fund - The Police Confiscation Fund is used to record the receipt and expenditure
of confiscated contraband that is used in the commission of a variety of criminal offenses.
Expenditures from this fund are allocated to the Police Department for materials, supplies, and
operations costs.
Police Academy Fund - The Police Academy Fund is a fund comprised of revenues associated with
training non -Denton Officers and staff at the new Public Safety Training Facility.
Traffic Safety Fund - The Traffic Safety Fund is used to record the receipt of citations from red light
camera violations. Revenues from this fund are used for materials to enhance traffic safety
operations in the Police Department and Traffic Department.
Downtown Reinvestment Fund - The Downtown Reinvestment Fund is to account for "micro -grants"
provided to businesses located in the downtown area.
Parks Gas Well Fund - The Parks Gas Well Fund was established to record the receipt of restricted
gas well revenues on park property. Expenditures from this fund will be used for park system
projects.
Tree Mitigation Fund - The Tree Mitigation Fund is used to purchase, plant, and maintain trees on
public property, to preserve wooded property that remains in a naturalistic state in perpetuity, to
perform and maintain a citywide tree inventory, and to educate citizens and developers on the
benefits and value of trees.
Public Education Government CPEG) Fund - The PEG Fund provides for the acquisition of production
equipment, capital, and other lawful PEG purposes. PEG fees are remitted to the city on a quarterly
basis from cable subscribers.
McKenna Trust Fund - The McKenna Trust Fund is used to account for interest received from the
George McKenna Trust, which was established in 1958 and is currently managed by JP Morgan
Chase Bank. One half of the net income from this trust is distributed to Cook Children's Hospital in
Fort Worth and one half of the net income is distributed to the City of Denton for use only in
maintaining, developing, preserving, and improving the George McKenna Park in the City.
Park Land Dedication and Development Trust Funds - The Park Land Dedication and Development
Trust Funds are funds received from developers. These fees provide for neighborhood parks and
projects within Y2 to 1 mile radius of the development. The Park Land Dedication funds will be used
on Owsley Park, Milam Park, Carl Young Park and Mack Park. The Park Development projects
include neighborhood parks at Owsley Park, McKamy-Evers Park and North Pointe Park.
Downtown Tax Increment Reinvestment Zone Fund - The Downtown TIRZ Fund will be used for
downtown development projects, and it accounts for the tax revenues that are collected above the
FY 2010-11 level in the downtown area.
Westpark Tax Increment Reinvestment Zone Fund - The Westpark TIRZ Fund will be used for
development projects and to account for the tax revenues that are collected above the FY 2012-13
level in the Westpark area, located near the Denton Enterprise Airport.
Miscellaneous Special Revenue Funds - The Miscellaneous Special Revenue Funds are comprised of
the Animal Control Donation Fund, Police Donation Fund, Fire Donation Fund and Library Donation
Fund.
Enterprise Funds - Enterprise funds are used to account for governmental activities that are similar to
those found in private businesses. The City budget includes Electric, Water, Wastewater, Solid Waste,
and Airport Enterprise Funds. Each fund reflects the services denoted in the title of each fund. The
major revenue source for these enterprise funds is the rate revenue generated from the customers who
receive the services provided.
29
City of Denton
Annual Program of Services
Internal Service Funds - Internal Service Funds are used to account for the financing of goods or services provided
by one department to another department within the same government organization. Financing is based
on reimbursement of actual costs. The internal service funds are Fleet Management, Technology
Services, Materials Management, Engineering Services, Risk Retention, and Health Insurance. Each
internal service fund listed is funded through payments from various City departments for the actual
services received from the specific fund.
Technology Services Fund - The Technology Services Fund provides computer services such as
programming, support, training, and maintenance of the City's computer resources and telephone
maintenance.
Materials Management Fund - The Materials Management Fund is comprised of purchasing and
warehouse operations. This internal service fund is responsible for procuring goods and services for
City departments and the warehouse maintains an inventory of materials and supplies used by City
departments.
Fleet Management Fund - The Fleet Management Fund accounts for the maintenance and repair of
the City's vehicle and equipment fleet.
Risk Retention Fund - The Risk Retention Fund records the activities associated with providing
general liability insurance coverage and self funded activities for City operations.
Health Insurance Fund - The Health Insurance Fund accommodates self-insurance operations.
Engineering Services Fund - The Engineering Services Fund is comprised of the following operations:
Engineering, Real Estate, Public Works Inspections, and Development Review. This internal service
fund is responsible for providing the above services primarily to internal city departments although
some services are provided to external entities.
The budget for the General, Special Revenue, Debt Service, and Capital Improvement Program (CIP) Funds are
prepared on the modified accrual basis of accounting. Under this basis of accounting, revenues are recognized when
they become both "measurable" and "available" to finance expenditures of the current period except where the
accrual basis is specified by generally accepted accounting principles. Expenditures are recognized when the related
fund liability is incurred, except for (1) inventories of material and supplies which may be considered expenditures
either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3)
accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the
current period; (4) interest on special assessment indebtedness which may be recorded when due rather than
accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on
long-term debts which are generally recognized when due. Budgets for the Enterprise and Internal Service Funds
are prepared on the full accrual basis of accounting under which transactions are recognized when they occur
regardless of timing or related cash flow.
A department is a major administrative segment of the City, which indicates overall management responsibility for
an operation or a group of related operations within a functional area. The smallest organizational unit budgeted is
the division. The division indicates responsibility for one functional area, and in many cases these functional areas
are put together to demonstrate a broader responsibility. When this is done, the divisions are combined to make up
a department. A table follows on the next page showing the relationships of the budgeted funds.
30
City of Denton
Annual Program of Services
B A
Neighborhood Services
✓
✓
Public Safety
✓
✓
Transportation
✓
✓
Administration & Community Services
I✓
✓
Debt Service
B B
Recreation
✓
✓
Street Improvement
✓
✓
Tourist and Convention
✓
Police Confiscation
✓
✓
Police Academy
✓
Traffic Safety
✓
✓
Downtown Reinvestment
✓
Parks Gas Well
✓
✓
Tree Mitigation
✓
Public Education Government (PEG)
✓
✓
McKenna Trust
✓
✓
Park Land Dedication
✓
✓
Park Land Development Trust
✓
✓
Downtown Tax Increment Reinvestment Zone
✓
Westpark Tax Increment Reinvestment Zone
✓
Miscellaneous Special Revenue
✓
Electric
✓
✓
Water
✓
✓
Wastewater
✓
✓ 77
1 Solid Waste
✓
✓
Airport
✓
✓
1
Technology Services
✓
✓
Materials Management
✓
✓
Fleet Management
✓
✓
Risk Retention
✓
Health Insurance
✓
Engineering Services
✓
✓
31
City of Denton
Annual Program of Services
1
32
City of Denton
Annual Program of Services
h
h
33
City of Denton
Annual Program of Services
1
34
City of Denton
Annual Program of Services
STRATEGIC PLAN
The City of Denton uses a Strategic Plan as a roadmap to achieve long-term goals and objectives that capture the City s
Vision, Mission, and Value statements. The first Strategic Plan was formally approved by the City Council in April 2011,
and In January 2014, the City Council discussed potential revisions to the City's Strategic Plan. On September 16, 2014, the
City Council approved the FY 2014-15 Strategic Plan and associated key performance indicators along with the budget
itself.
The Strategic Plan serves as the basis for resource allocation decisions that are used in the development of the FY 2014-
15 Budget. The Strategic Plan is organized into five Key Focus Areas (KFAs) and major goals associated with each KFA are
also identified below.
Goal 1.1 Manage financial resources in a responsible manner.
Goal 1.2 Develoi a high-performance work force.
Goal 1.3 Promote effective internal and external communication.
Goal 1.4 Achieve hicyh level of customer satisfaction.
Goal 1.5 Utilize technology to enhance efficiency and productivity.
Goal 1.6 Collaborate with local. reeional. state. and federal nartners.
Goal 2.1 Optimize resources to improve quality of City roadways.
Goal 2.2 Seek solutions to mobilitv demands and enhance connective .
Goal 2.3 Promote superior utility services and facilities.
Goal 2.4 Mana a drain arye infrastructure.
Goal 2.5 DeveloD Capital Improvement Program ICIPI based on communitv needs.
Goal 3.1 Develop targeted policies and incentives to achieve desired economic growth.
Goal 3.2 Make Denton a destination for visitors.
Goal 3.3 Promote a business -friendly environment.
Goal 3.4 Encoura ry
a develo ment, redevelopment, recruitment, and retention.
Goal 4.1 Enhance public safety in the community.
kGoal 4.2 Seek clean and health nee hborhoods in Denton.
Goal 4.3 Provide quality, diverse, and accessible neighborhood services for the community.
Goal 4.4 Provide and support outstandine leisure. cultural. and educational oDDortunities.
Goal 5.1 Manage Denton's water resources.
Goal 5.2 Im rove air aiii iiiali ill. and areenhousill I iYas mama iYement.
Goal 5.3 Improve energy efficiency and conservation.
Goal 5.4 Mana rye land use and reserve o en naturals aces.
Goal 5.5 Provide alternative modes of transportation.
Goal 5.6 Promote sustainable materials resource man aryement.
Goal 5.6 Encourage local food production.
In addition to the above KFAs and goals, the Strategic Plan also identified a number of specific and actionable objectives
for the organization. The complete version of the strategic plan is provided on the following pages. In addition, specific
performance indicators have been developed to track the City's progress in accomplishing the goals and objectives
identified. The performance indicators are published quarterly in the City's quarterly financial report.
35
City of Denton
Annual Program of Services
KFA 1: ORGANIZATIONAL EXCELLENCE
Goal 1.1: Manage financial resources in a responsible manner
Objective 1.1.1
Utilize benchmarking, performance measurement and progress evaluation to
improve operations
Objective 1.1.2
Develop and implement long-range strategic plans
Objective 1.1.3
Provide timely, accurate, and relevant financial information
Objective 1.1.4
Ensure adequate internal controls are in place to prevent waste, fraud, and
abuse
Objective 1.1.5
Manage enterprise funds to achieve financial self-sufficiency
Objective 1.1.6
Minimize fees and rates that are charged to our citizens and customers
Goal 1.2: Develop a high-performance workforce
Objective 1.2.1 Create succession and workforce management strategy to ensure organizational
sustainability and continuity
Objective 1.2.2 Attract, retain, and motivate qualified and diverse staff to ensure consistent
implementation of established vision
Objective 1.2.3 Establish a culture where employees feel valued and respected
Objective 1.2.4 Facilitate open inter- and intra-departmental communication and collaboration
Objective 1.2.5 Establish a culture of accountability at all levels of governance
Objective 1.2.6 Support staff participation in regional, state, national and international
organizations
Goal 1.3: Promote effective internal and external communication
Objective 1.3.1 Maintain on -going staff communication with City Council, Boards, and
Commissions
Objective 1.3.2 Utilize both traditional and non-traditional forms of communication to
disseminate accurate information
Objective 1.3.3 Actively seek feedback from citizens and employees, in order to identify and
implement programmatic changes, as appropriate
Goal 1.4: Achieve high level of customer satisfaction
Objective 1.4.1 Provide exemplary customer service
Objective 1.4.2 Ensure all customer interactions are conducted in a professional and courteous
manner
Objective 1.4.3 Respond to customer inquiries in a timely fashion
Objective 1.4.4 Provide convenient methods of conducting business with the City
Objective 1.4.5 Seek creative means to help customers achieve their goals
Goal 1.5: Utilize technology to enhance efficiency and productivity
Objective 1.5.1 Develop information technology systems to automate routine processes
Objective 1.5.2 Utilize data analysis to make informed management and operational decisions
Objective 1.5.3 Reduce reliance on paper -based systems
Goal 1.6: Collaborate with local, regional, state and federal partners
Objective 1.6.1 Maintain dialogue with state and federal delegation and regulatory agencies
Objective 1.6.2 Promote bi-annual legislative agenda and congressional priorities
Objective 1.6.3 Pursue effective representation at the state and federal levels
Objective 1.6.4 Participate in regional, state, national, and international coalitions (RTC,
NCTCOG, TML, NLC, ICMA, etc.)
36
City of Denton
Annual Program of Services
KFA 2: PUBLIC INFRASTRUCTURE
Goal 2.1: Optimize resources to improve quality of City roadways
Objective 2.1.1 Manage City street funding based on Overall Condition Index (OCI) methodology
Objective 2.1.2 Develop a long-range strategy to transition street funding to achieve the OCI
criteria
Objective 2.1.3 Improve the design criteria for all dedicated roadways
Objective 2.1.4 Maintain an acceptable level of service on all City roadways
Objective 2.1.5 Design and construct all capital street projects on a 40-year design life
Goal 2.2: Seek solutions to mobility demands and enhance connectivity
Objective 2.2.1
Coordinate with DCTA to provide effective multi -modal connectivity
Objective 2.2.2
Coordinate with TxDOT to maintain and enhance the state road network
Objective 2.2.3
Improve walkability/pedestrian access
Objective 2.2.4
Encourage and improve bicycle mobility
Objective 2.2.5
Enhance aviation infrastructure at Denton Enterprise Airport
Objective 2.2.6
Update the Mobility Plan every five years
Objective 2.2.7
Increase the efficiency of existing roadways
Goal 2.3: Promote superior utility services and facilities
Objective 2.3.1
Plan for long-term resource acquisition and development
Objective 2.3.2
Assure regulatory compliance and legislative oversight
Objective 2.3.3
Protect public health and provide reliable service
Objective 2.3.4
Ensure operational and environmental sustainability
Objective 2.3.5
Effectively maintain and operate municipal facilities
Objective 2.3.6
Develop and support rates to provide funding for strategic objectives
Goal 2.4: Manage drainage infrastructure
Objective 2.4.1 Require new drainage infrastructure to design 100-year flood protection, based
on fully developed conditions
Objective 2.4.2 Rehabilitate existing drainage system in compliance with 100-year flood
protection criteria
Objective 2.4.3 Develop funding mechanism to rehabilitate inadequate drainage system
components over a 20-year period
Objective 2.4.4 Require finished floor elevation certification on studied and unstudied drainage
basins
Objective 2.4.5 Maintain street sweeping in compliance with municipal good housekeeping
management practices associated with storm water regulations
Goal 2.5: Develop Capital Improvement Program (CIP) based on community needs
Objective 2.5.1 Manage existing and future infrastructure needs to meet projected growth
trends
Objective 2.5.2 Develop and implement financing plans for identified infrastructure needs
37
City of Denton
Annual Program of Services
KFA 3: ECONOMIC DEVELOPMENT
Goal 3.1: Develop targeted policies and incentives to achieve desired economic growth
Objective 3.1.1 Establish a target ratio of commercial -appraised value relative to residential and
work to achieve the specified goal
Objective 3.1.2 Increase home ownership
Objective 3.1.3 Increase housing values
Objective 3.1.4 Improve land use densities across the Denton
Objective 3.1.5 Implement the "Preferred Growth Concept" identified in the Comprehensive
Plan
Objective 3.1.6 Preserve and maintain historic structures and culture in Denton
Objective 3.1.7 Establish a target ratio of multi -family housing relative to single family offerings
and work to achieve the specified goal
Goal 3.2: Make Denton a destination for visitors
Objective 3.2.1 Promote festivals and artistic events in cooperation with the Convention and
Visitors Bureau (CVB) and Chambers of Commerce
Objective 3.2.2 Promote Denton as a destination city in cooperation with the Denton County
Transportation Authority (DCTA), University of North Texas and Texas
Woman's University
Objective 3.2.3 Utilize the Convention Center to market Denton as a destination city
Goal 3.3: Promote a business -friendly environment
Objective 3.3.1
Maintain a timely and efficient development review process
Objective 3.3.2
Seek creative means to help customers achieve their goals
Objective 3.3.3
Utilize development incentives to attract high -quality projects
Objective 3.3.4
Maintain dynamic presence at the local Chambers of Commerce
Objective 3.3.5
Maintain effective relationships with the development community
Goal 3.4: Encourage development, redevelopment, recruitment, and retention
Objective 3.4.1
Improve commercial property values and sales tax revenues
Objective 3.4.2
Grow jobs that support home ownership and higher household incomes
Objective 3.4.3
Develop job growth that targets university graduates and young professionals
Objective 3.4.4
Target major industrial/commercial employer relocations and expansions
Objective 3.4.5
Target the relocation and expansion of major suppliers for existing companies
Objective 3.4.6
Improve marketing efforts to showcase Denton's attributes
Objective 3.4.7
Promote Denton as a healthcare destination for the region
38
City of Denton
Annual Program of Services
KFA 4: SAFE, LIVEABLE AND FAMILY -FRIENDLY COMMUNITY
Goal 4.1: Enhance public safety in the community
Objective 4.1.1 Expand departmental collaboration and community partnerships by increasing
involvement, communication, education, and utilizing technology
Objective 4.1.2 Secure and deploy public safety resources in the most effective and efficient
manner possible
Objective 4.1.3 Evaluate existing and future public safety facility needs in order to provide the
most effective delivery of emergency response services
Objective 4.1.4 Focus on prevention programs to heighten awareness, minimize loss, and
support a safer community
Objective 4.1.5 Maintain a high level of preparedness through planning, training, and the
utilization of resources
Goal 4.2: Seek clean and healthy neighborhoods in the City of Denton
Objective 4.2.1
Provide effective community improvement services that meet community
expectations
Objective 4.2.2
Promote positive environmental behaviors and practices for Denton and its
residents
Objective 4.2.3
Enhance the quality, livability, and sustainability of the neighborhoods in
Denton
Objective 4.2.4
Support revitalization efforts of existing low -moderate income neighborhoods
Goal 4.3: Provide quality, diverse, and accessible neighborhood services for the community
Objective 4.3.1 Meet customer needs through quality and diverse programs
Objective 4.3.2 Promote a family -friendly environment
Objective 4.3.3 Co-sponsor annual community events and festivals
Objective 4.3.4 Build relationships with key organizations to enhance community and social
events
Objective 4.3.5 Enhance educational and recreational opportunities at Clear Creek Natural
Heritage Center
Goal 4.4: Provide and support outstanding leisure, cultural, and educational opportunities
Objective 4.4.1 Cultivate mutually beneficial relationships with local educational and
governmental institutions
Objective 4.4.2 Provide lifelong learning opportunities with the City's library system
Objective 4.4.3 Promote healthy lifestyles for residents through parks and recreation facilities
Objective 4.4.4 Encourage and support artistic endeavors in the community
39
City of Denton
Annual Program of Services
, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,
KFA 5: SUSTAI,NABLE AND ENVIRONMENTAL, , , P STEWARDSHI
Goal 5.1: Manage Denton's water resources
Objective 5.1.1 Protect and restore Denton's water resources
Objective 5.1.2 Maintain high level of drinking water quality
Objective 5.1.3 Invest in sustainable stormwater and watershed infrastructure and
management
Objective 5.1.4 Ensure wastewater is collected, treated, and discharged in accordance with all
regulatory requirements
Objective 5.1.5 Take measures to encourage reductions in per capita water conservation
Goal 5.2: Improve air quality and greenhouse gas management
Objective 5.2.1 Improve regional air quality and take actions to improve non -attainment status
Objective 5.2.2 Take actions to reduce air pollutant emissions, including greenhouse gases and
emissions from government operations
Goal 5.3: Improve energy efficiency and conservation
Objective 5.3.1
Invest in renewable energy generation
Objective 5.3.2
Encourage energy conservation and efficiency in new and existing homes and
businesses
Objective 5.3.3
Ensure efficient energy use in city government facilities through demand
reduction in both new construction and building retrofits
Objective 5.3.4
Continue to require exceptional energy efficiency building standards for new
construction
Goal 5.4: Manage
land use and preserve open/natural spaces
Objective 5.4.1
Promote land use and code/zoning patterns that positively affect energy use
and the environment
Objective 5.4.2 Preserve open space, natural areas, and tree canopy
Objective 5.4.3 Minimize water use, promote stormwater quality, and reduce stormwater
quantity through management measures
Objective 5.4.4 Promote redevelopment of infill areas and brownfield sites
Goal 5.5: Provide alternative modes of transportation
Objective 5.5.1 Expand infrastructure for non -vehicle modes of transportation
Objective 5.5.2 Promote public transportation ridership and the use of fuel efficient/alternative
fuel vehicles
Objective 5.5.3 Reduce environmental impacts from impervious parking surfaces
Goal 5.6: Promote sustainable materials resource management
Objective 5.6.1 Reduce solid waste generation and divert waste away from landfill disposal
through increased recycling and reuse options
Objective 5.6.2 Leverage city government's purchasing power to procure goods and services
that cause less harm to humans and the environment, in accordance with
procurement laws and regulations
Goal 5.7: Encourage local food production
Objective 5.7.1 Encourage local food production and distribution
40
City of Denton
Annual Program of Services
The matrix below organizes the Key Focus Areas (KFAs) by select service areas in the organization. While
every department has some level of responsibility for each KFA, the matrix is intended to only highlight the
primary departments responsible for each KFA.
SERVICE AREA KFA 1 KFA 2 KFA 3 KFA 4 KFA 5
KNININNNIM
Electric
✓
Water
✓
✓
✓
Wastewater
✓
✓
Solid Waste
INTERNAL.
✓
Technology Services
✓
Materials Management
✓
Fleet
✓
✓
Risk
NEIGHBORHOOD SERVICES
Building Inspection
✓
✓
✓
✓
Community Improvement Services
✓
Libraries
✓
Parks and Recreation
✓
�/
Plannin
✓
✓
Gas Well Review
✓
Community Development
PUBLIC SAFETY
✓
Animal Services
✓
Fire
✓
Police
✓
Municipal Court
TRANSPORTATION
Airport
✓
✓
Streets
✓
Traffic/Transportation
ADMINISTRATIVE
City Manager's Office
✓
✓
✓
✓
Economic Development
✓
Facilities Management
✓
Finance
✓
✓
✓
Human Resources
✓
Internal Audit
✓
Legal
✓
Public Communications
✓
41
City of Denton
Annual Program of Services
General Overview of the 2014-15 Strategic Plan
1. Organization Excellence
2. Public Infrastructure
3. Economic Development
4. Safe, Liveable, and Family -Friendly
Community
5. Sustainable & Environmental
Stewardship
16
5
13
3
5
0
19
4
2
0
Total 55 12
* There are 33 dashboard measures where data is not yet available from departments.
3
2
0
5
3
13
W Number of Measures On or Above Target
These measures have either reached or
exceeded established goals.
- Number of Measures Below Target
The measures rated "Below Target" are
within 5% of reaching established goals
Number of Measures Significantly Below
Target
The measures rated "Significantly Below" are
greater than 5% from reaching established
42
City of Denton
Annual Program of Services
Percentage of Invoices paid within 30 days
Finance
91%
93%
92%
93%
Percentage of actual General Fund revenue as
compared to budget revenue
Finance
99%
101%
100%
101%
Percentage of actual General Fund expenditures as
compared to budget expenditures
Finance
*
*
*
*
100%
0.49%/
0.42%/
0.51%/
.Percentage rate of investment return
Finance
0.15%
0.10%
0.12%
0.451A 0.101A
Number of internal control or Lean Government
ro ects im lemented
Internal Audit
4
5
2
5
Percenta e rate of employee turnover
HR
7.40%
<10.0%
9.70%
T '
<10.0%
Percentage of performance reviews completed
within 30 days of due date
HR
61%
100%
71%
1
100%
Number of health risk assessments performed
Risk M mt.
711
800
797
800
Percentage rate of clinic utilization based on
available appointments
Risk M mt.
85%
80%
92%
80%
Cost er $100 of a roll for workers compensation
Risk M mt.
$0.59
$0.75
$0.87
$0.75
Number of hits on Ci 's website in millions
Pub. Comm.
1.6
1.4
1.5
1.5
Number of followers on all social media sites
Pub. Comm.
18,241
40,000
93,165
75,000
Percentage of online citizen inquiries responded to
City Manager's
within 10 business da s
Office
100%
100%
100%
100%
• •MMMMM-• • •
Average number of says from specifications to
award for standard purchases
Materials Mgt.
*
*
*
*
75
Percentage of contracts reviewed within five days
Legal
100%
100%
100%
100%
Percentage of Customer Service requests responded
Planning &
to within 24 hours
Develo ment
100%
1000/0
1000/0
1000/0
Percentage of new commercial permits received
Building
within 10 days
Inspections
92%
95%
96%
95%
Percentage of fleet available
Fleet
95%
95%
97%
95%
Customer
,Percentage of first -contact resolution for customers
Service
89%
85%
93%
85%
Customer
Average time in seconds to answer calls
Service
54
60
91
60
* Data not currently available, performance measure information will be compiled in future periods.
# =OnorAboveTarget; =Below Target; =SignificantlyBelowTarget.
43
City of Denton
Annual Program of Services
Percentage of employees that rate IT services as
Technology
good or better
Services
93%
98%
97%
98%
Percentage of work requests completed within five
Technology
days
Services
91%
95%
90%
95%
Percentage of payment transactions completed
Customer
electronically
Service
48%
40%
53%
11
52%
Percentage of customers that receive electronic
Customer
.billing statements
Service
8%
7%
9%
0
11%
• • • • • •
Number of City personnel, elected, and appointed
I City Manager's
officials servin in leadershi roles in regional,
lOffice
49
45
49
4%,
45
Percentage of work requests completed within five
City Manager's
da s
Office
100%
100%
100%
;
100%
Number of traffic signs serviced
Traffic
*
*
*
*
2,000
Number of traffic signals serviced
Traffic
1,536
1,140
888
0
11,440
Feet of lane markings replaced
Traffic
374,507
200,000
245,448
225,000
Square yards of asphalt roadway reconstructed
Streets
43,752
21,111
56,693
112,736
Square yards of asphalt roadway overlaid
Streets
55,014
52,000
122,104
86,956
Square Lards of as halt roadwa micro -sealed
Streets
82,607
87,050
93,306
111285
• • • • IN
•
Number of airport takeoffs ilandin s JAirport
156,073
164,000
156,711
161000
16
Number of work orders completed
Facilities
14,916
13,000
14,934
13,000
Gallons of finished water produced In billions
Water
6.827
6.584
6.156
6.97
Feet of water mains replaced
Water
10,837
20,000
10,995
14,025
Number of valves exercised
Water
*
*
*
*
7,100
* Data not currently available, performance measure information will be compiled in future periods.
=0norAboveTarget; =Below Target;I = Significantly Below Target.
44
City of Denton
Annual Program of Services
Number of hydrants painted
Water
*
*
*
*
1,025
Number of new water meters installed
Water
511
365
703
40
530
Number of water meters replaced
Water
*
*
*
*
2,000
Gallons of wastewater treated through plant
Wastewater
4.943
5.258
4.926
1
5.108
Feet of wastewater mains replaced
Wastewater
5,403
8,500
8,500
8,000
Feet of wastewater lines cleaned
Wastewater
525,214
350,000
582,100
450,000
Environmental
Number of annual grease trap inspections
Services
*
*
*
*
200
Percenta e of electric s stem utilized load factor
Electric
460%
46%
47%
46%
•
Lane miles of street sweeping completed
Drainage
6,609
4,800
5,574
5,200
Cubic yards of material collected in street sweeping
Drainage
3,138
2,500
2,980
t
4,000
Feet of concrete channel cleaned
Drainage
18,916
25,000
37,443
35,000
• 1 • • •®
• •
Number of projects in process
CIP
808
750
798
750
Percentage of GO bonds issued (based on
recommended pac a es presented to voters)
11CIP
*
*
*
*
25%
• •Elio 1111411M,••
------------------
Increase in residential and commercial property
values
Finance
*
*
*
*
90%
Community
Increase owner -occupied housing
Development
*
*
*
*
90%
Increase in average value of new housing
construction
Finance
*
*
*
*
90%
Increase in hotel occupancy rates
CV13
*
*
*
*
5%
Increase in tourism spending
CVB
*
*
*
*
5%
Increase in number of festival event attendees
Parks CVB
*
*
*
*
5%
* Data not currently available, performance measure information will be compiled in future periods.
1=OnorAboveTarget; =Below Target; = Significantly Below Target.
45
City of Denton
Annual Program of Services
• • • •
-----------------------
Percentage of Certificate of Occupancy reviewed
Building
within 10 days
Inspections
92%
90%
97%
95%
Percentage of Tenant Finish Outs reviewed within
Building
10 days
Inspections
92%
90%
97%
95%
Percentage of pre -applications reviewed and
comments sent to the applicant by the published
deadline
Planning
*
*
*
*
90%
Percentage of Plats reviewed and comments sent to
the applicant by the published deadline
Planning
*
*
*
*
90%
Percentage of Specific Use Permit applications
reviewed and sent to the applicant by the published
date
Planning
*
*
*
*
90%
Percentage of Zoning Change applications reviewed
and sent to the applicant by the published deadline
Planning
*
*
*
*
90%
Increase Return on Investment (ROI) of incentives
Economic
awarded
Development
*
*
*
*
5%
Increase in net sales tax collections related to
Economic
Economic Develo ment incentives
Development
2.6
2.1
3.3
fez
5%
Increase in ratings of business climate in the
Economic
community
Development
*
*
*
*
5%
Economic
Increase in average household income
Development
*
*
*
*
5%
Economic
Number of business retention visits
Development
125
90
108
$@
100
Economic
Percentage rate of unemployment
Development
5%
6%
4%
f
5%
Economic
Increase in new jobs created
IDevelo ment
I*
*
*
*
5%
Number of stakeholder meetings conducted
Police
299
100
586
100
Average number of minutes for patrol response
from dispatch to arrival on scene
Police
5:57
6:45
8:25
6:00
Percentage of crime reports submitted through
online self -reporting system
Police
*
10%
20%
to,
10%
Percentage of live animal release rate for all animals
housed at the Denton Animal Shelter
Police
82%
75%
86%
40
75%
Number of bicycle safety courses taught
Police
3
1
2
1
Percentage of active structure fires responded to in
five minutes or less
Fire
55%
90%
1 44%
90%
* Data not currently available, performance measure information will be compiled in future periods.
# =OnorAboveTarget; =Below Target; =SignificantlyBelowTarget.
46
City of Denton
Annual Program of Services
• •
-----------------------------------
Number of inspections completed for
commercial industrial multi -family structures
Fire
4,366
4,328
4,830
4,320
Number of hours completed to enhance current
training program to improve alignment with the
requirements of the Texas Commission on Fire
Protection and ISO
Fire
25,308
36,000
36,309
36,000
Cases processed
Muni Court
39,560
41,139
35,215
37,000
Building
Number of food establishments inspected
Inspections
1,045
1,200
1,268
1,200
Percentage of food establishments with an 80 or
Building
better rating
Inspection
94%
95%
93%
95%
Building
Number of health food handler cards issued
Inspections
3,149
3,000
2,693
3,000
Number of code compliance or follow-up
Building
inspections
Inspection
4,657
2,500
6,087
1
2,500
Community
Percentage of nuisance violations abated
Improvement
*
90%
99%
90%
Percentage of minimum buildings standard
Community
violations abated
Improvement
1
85%
93%
t
85%
y
711mprovement
Percenta e of zonin violations abated
Improvement
*
85%
99%
85%
Number of dangerous buildings repaired or
y
demolished
46%
50
31
40
Percentage of gas well drilling and production sites
that passed semi-annual inspections
Gas Wells
100%
95%
100%
95%
Acres of parks maintained per full-time equivalent
Parks
52.4
52.4
52.4
52.4
Total attendance at park facilities per full-time
equivalent
Parks
17,805
17,320
18,736
17,320
Acres of park per 1,000 population
Parks
4.38
4.38
4.17
4.38
Satisfaction rating of "good" or "excellent" for
programming number of ratings received
Parks
4.7 2,911
4.5 3,600
4.6 3,036
wfF
4.5 3,600
Percentage of programs offered that made
participation requirements
Parks
86%
94%
92%
94%
Total program attendance
Library
*
40,000
50,940
40,000
Total number of library visits
Library
572,248
575,000
549,987
575,000
Total circulation, including checkouts and renewals
of physical items
Library
*
1,200,000
1,255,577
1,200,000
Number of Ebranch visits: webpage, website,
mobile app, and catalog hits
Library
*
618,500
905,422
800,000
* Data not currently available, performance measure information will be compiled in future periods.
1=OnorAboveTarget; =Below Target; = Significantly Below Target.
47
City of Denton
Annual Program of Services
• • • •• • •
Total Ebranch circulation: database hits, electronic
content downloads Library *
64,600
105,110
100,000
• •Vy M.
• •
Gallons of sanitar overflow
Wastewater
*
*
*
*
<100,000
Percentage of alternative fuel used from total fuel
Environmental
consumed
Services
*
57%
47%
75%
Number of alternative fuel vehicles
Fleet
*
*
*
*
65
MINE
Environmental
Decrease in municipal energy usage annuall
Services
*
*
*
*
5%
Percentage of Non -Solar Energy Rebate funding
Environmental
used from base amount
Services
*
*
*
*
75%
Percentage of Solar Energy Rebate funding used
Environmental
from base amount
Services
*
*
*
*
75%
Percentage of City of Denton facilities with
Environmental
renewable ener usa e
Services
*
*
*
*
55%
Amount of Non upland Habitat Environmentally
Environmental
Sensitive Land removed from protection through
Services
*
*
*
*
0
Amount of Upland Habitat Environmentally
Environmental
Sensitive Land removed from protection through
Services
*
*
*
*
0
Percentage of approved Alternative Development
jEnvironmental
Plans addressin water2ualiizasa com onent of
Services
*
*
*
*
100%
Number of Bike and Pedestrian Action Plan
components initiated
Transportation
*
*
*
*
12
Total number of riders in DICTA transit system (bus
and A-Train)Transportation
2.7
3.1
2.1
2.4
Pounds of waste disposed per capita
Solid Waste
1,996
1,852
2,204
1,852
Percentage of waste diverted from landfill
Solid Waste
37%
40%
28%
40%
Environmental
Total cumulative acres of community gardens
Services
*
*
*
*
>1.0
* Data not currently available, performance measure information will be compiled in future periods.
(4)=OnorAboveTarget; =Below Target;#= Significantly Below Target.
48
City of Denton
Annual Program of Services
IIIIIIIIIII-t,� i
IN% , mh ht{
�.
49
City of Denton
Annual Program of Services
1
50
City of Denton
Annual Program of Services
BudgetFY 2014-15
GENERAL FUND
The City of Denton maintains a General Fund reserve balance for unanticipated expenditures, unforeseen
revenue fluctuations, or other adverse circumstances. To ensure that resources are available for these types
of issues, the City of Denton targets a fund balance equivalent to 20% of budgeted expenditures, which is
commensurate with cities similar to our size. The fund balance level, however, may be reduced to the
equivalent of 15% of budgeted expenditures in unusual financial circumstances. If such a situation occurs,
the City will implement necessary corrective action within a five-year plan to restore the fund balance to the
equivalent of 20% of budgeted expenditures.
The estimated ending reserve balance of $24,995,287 at the end of FY 2013-14 represents approximately
25.4% of estimated expenditures and is well above the targeted goal of 20%. For FY 2014-15, the forecast
projects a decrease of fund balance of $661,545 due to one-time items. As such, recurring revenues and
expenditures are balanced for FY 2014-15. The chart below provides a listing of the ending fund balances for
the past two years, an estimated balance for the fiscal year ending September 30, 2014, and the projected
balance for the fiscal year ending September 30, 2015. As detailed in the chart, the City has continued to
maintain strong reserve balances over the past several years. Going forward, the City is forecasting to draw
down reserves for expenditures over the next few years. While the financial forecast projects the fund
balance level will decline, this should only be interpreted as a planning estimate based on information
available at this time. City Management will continue to monitor our financial performance, and make
appropriate expenditure and/or revenue adjustments as necessary to maintain the 20% fund balance level.
The key General Fund revenue sources are discussed below. The chart below shows the source of our major
revenues for FY 2014-15:
Ad Valorem Tax E Sales Tax [3 Franchise Fees fflTransfers In ® Fees, Permits, Use of Reserves
City of Denton
Annual Program of Services
Approximately one-third of the total General Fund revenue is generated from ad valorem taxes. As shown
below, the 2014 certified value increased by 11.72% or $817,953,334 from the 2013 certified value. Analysis
of the increase shows there was approximately $187 million in new value added to the appraisal roll due to
new growth and construction. Below is a chart with a detailed breakdown of certified values:
The chart below provides a 10-year historical trend on property tax growth by percent.
10-Year History: Property Value Growth
(Annual Percentage Changes)
-2% 3% 8% 13%
In 2009, the City Council approved an increase in the over age 65 property tax exemption in $5,000
increments over a five-year period until a $50,000 exemption level is reached. In FY 2013-14, the exemption
level reached $50,000 and continues into the next fiscal year.
The FY 2014-15 Budget does not include any adjustment to the total tax rate. The tax rate of $0.689750 per
$100 of assessed valuation is above the effective tax rate of $0.639997. Of this amount, $0.481190 is
provided for operations and maintenance, and $0.208560 is provided for debt service. The following chart
provides a 10-year history of certified assessed values and tax rates.
52
City of Denton
Annual Program of Services
WAY
2005-06
$
4,789,376,811
$
B
0.42928
$
B
0.17887
$
B
0.60815
2006-07
$
5,441,228,909
$
0.44765
$
0.17887
$
0.62652
2007-08
$
6,089,499,775
$
0.44765
$
0.21887
$
0.66652
2008-09
$
6,291,359,112
$
0.44765
$
0.21887
$
0.66652
2009-10
$
6,327,909,022
$
0.44765
$
0.21887
$
0.66652
2010-11
$
6,230,117,958
$
0.47088
$
0.21887
$
0.68975
2011-12
$
6,412,375,004
$
0.47088
$
0.21887
$
0.68975
2012-13*
$
6,716,711,368
$
0.47088
$
0.21887
$
0.68975
2013-14*
$
6,979,224,274
$
0.47480
$
0.21495
$
0.68975
2014-15*
$
7,797,177,608
$
0.48119
$
0.20856
$
0.68975
*Certified Assessed Value includes $10,248,781 for FY 2012-13, $16,931,096 for FY 2013-14 and $35,975,197 for FY 2014-15 for the
Downtown and Westpark TIRZ's.
The second largest revenue source in the General Fund is sales tax. The FY 2013-14 year-end estimate of
$27,326,141 is at budget, which is 3% or $803,668 more than was received in FY 2012-13.
The FY 2014-15 Budget projects that sales tax will be $28,145,925 which is 3.0% above the FY 2013-14
estimated amount. The five-year financial forecast projects a 3% increase in sales tax receipts annually which
includes collections related to the Rayzor Ranch and Golden Triangle Mall. The City has economic
development agreements with Denton Crossing, Unicorn Lake, Golden Triangle Mall and Rayzor Ranch for
sales tax rebates, which are shown as expenses in the Economic Development Department's budget.
The following chart provides a 10-year history of sales tax collections:
$30
$20
$10
$0
Sales Tax History by Fiscal Year (With Annual Percentage Change)
(in millions)
�0 1 'b O y L 3
'LOOhO '10000 �OO,\O '100�0 �OO�ti Oti �ti �'y �� 0���h
ti ti
*Sales Tax is an Estimated Amount.
Approximately 6% of the General Fund's revenues are related to franchise fees. Typically assessed as a
percentage of gross revenues, the purpose of the franchise fee is to provide compensation to the City in return
for allowing utilities to access the City's rights -of -way. The FY 2014-15 Budget includes $15,508,488
($6,228,849 in the General Fund) in franchise fees from various utilities operating in the City, including city -
owned utilities. The total estimated franchise fee contribution to the Street Improvement Fund in FY 2014-15
53
City of Denton
Annual Program of Services
is $9,279,639, and this represents an additional $1,363,721 along with franchise fee revenue growth of
$729,540. Due to strong property tax revenues, this budget transferred the total additional Franchise Fees of
$2,093,261 to the Street Improvement Fund in order to improve street maintenance activities.
Since franchise fees are generally considered to be compensation for the use of the city -owned rights -of -way,
the City is designating a portion of the franchise fees received in FY 2014-15 to the Street Improvement Fund,
which was created in FY 2011-12. By doing so, this better establishes the linkage between the payment of
franchise fees and the use of these funds on street maintenance activities. With this in mind, however, it is
important to also note that the City is not required to spend franchise fees on street maintenance or any other
specific activity. Rather, franchise fees are meant to be a General Fund resource, and as such, they may be
spent on any activity deemed appropriate by the City Council. Additional details regarding the franchise fee
allocation to street maintenance activities are contained in the Street Improvement Fund section of this
document.
The FY 20014-15 Budget also includes $243,201 of revenue enhancements. The largest revenue
enhancement will come from a federally funded grant program that will reimburse City ambulance services
for Medicaid and uninsured patients. The City anticipates to be reimbursed $150,000 in FY 2014-15 and
potentially as much as $750,000 in subsequent years if the grant continues to be federally funded. The
remaining revenue enhancements are from increased interest income, fee increases in Parks, Animal Services,
Community Improvement and increased collections in Municipal Court and Police. Specific fee increases in
Parks and Recreation include charging Contract Vendors for use of Public Parks, and increasing the fees for
the Recreation Pass, Natatorium Lane Rental and the Athletic Tournament Fee as shown below:
Recreation Pass Fee from $5.00 to $10.00
Recreation Pass Fee - non-resident from $10.00 to $15.00
Natatorium Lane Rental Fee per hour from $5.00 to $10.00
Athletic Tournament Fee from $1,000 to $1,150
Lien administration fees from $80.00 to $160.00
Over the past several fiscal years, various expenditure reductions were implemented, and the majority of
these reductions will be maintained for FY 2014-15. One such measure is the managed vacancy program,
which began in FY 2010-11. Under this plan, savings are achieved by establishing a target level of savings and
monitoring vacancies to achieve this objective. As personnel turnover and attrition occur in the organization,
vacant positions are evaluated to determine if they need to be filled or kept vacant according to the
organization's priority needs. This approach allows the City to respond to service demands while continuing
to properly manage resources. The managed vacancy program is included again for the upcoming fiscal year,
and the targeted savings is projected at approximately $1,000,000.
As a part of the budget process, General Fund departments were asked to provide recommendations on how
they could reduce their operating expenditures and correspond ently, identify how the reductions would
impact programs or service levels. It was recognized that many reduction options were not desirable. As a
result, various expenditure reductions and reallocations of $580,618 have been included in the FY 2014-15
Budget. Specific General Fund reductions and reallocations include transferring two FTE's from Human
Resources to the Risk Retention Fund, using the Tree Fund to purchase trees for City facilities, and charging
employee salaries to the Park Land Dedication and Development Trust Funds when they work on projects
associated with those funds. In addition, the Budget includes using a single billing rate to recoup the costs for
Engineering Services instead of using separate rates for operating funds and capital projects. The following
54
City of Denton
Annual Program of Services
is a summary of the General Fund expenditure reductions and reallocations which are included in the FY
2014-15 Budget:
Accounting
Reduce Audit Expenditures
$9,000
Building Inspections
Eliminate Underutilized IVR System
$29,463
Community Development /
Social Services
Eliminate Underutilized Computer
$4,047
Community Improvement
Reduce Outside Contract Services
$15,105
Facilities
Reduce Frequency of Janitorial Services
$40,000
Gas Well Inspections
Reduce Outside Contract Services
$10,000
Human Resources
Transfer Two FTE's to Risk Retention Fund
$176,987
Municipal Court
Reduce 1 FTE to Part -Time
$37,016
Parks
Use Tree Fund to Purchase Trees for City Properties
$15,000
Parks
Charge Applicable Project Salaries to Park Land Dedication
and Development Trust Funds
$15,000
Parks
Eliminate Low Attendance Programming
$4,500
Public Communications Office
Reduce Advertising Budget
$18,900
Transportation
Eliminate Membership for Tex-21 and Tarrant Regional
Transportation Coalition
$19,000
Reprographics
Remove Copier from City Hall
$3,000
Engineering Services
Change to Single Billing Rate
$100,000
Street Improvement Fund
Pay Engineering Charges
$50,000
Health Insurance Fund
Pay Retiree Subsidl out of Health Insurance Fund
$33,600
By maintaining the reductions implemented in prior years and continuing the vacancy management program,
enhanced programming is possible for FY 2014-15. In accordance with priorities established through the
Strategic Plan, several General Fund expenditure enhancements are included. The FY 2014-15 Budget
includes $1,797,416 ($1,718,468 net cost after applying associated revenues and cost offsets) in funding for
program enhancements in the General Fund. Enhancements in other funds totaling $6,518,462 are also
included and are detailed in each fund's section in this document. The following chart illustrates the funding
amounts and the percentage of total enhancements included by service category:
General Fund Enhancements By Service Category - $1,797,416
Administration & Community Services*
Neighborhood Services
Public Safety
Transportation
0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0%
% of Total Enhancements Recommended
*Includes $260,000 for Economic Development Programs
55
City of Denton
Annual Program of Services
For each respective service area identified in the Strategic Plan, a summary of the major funding
enhancements included in FY 2014-15 are shown on the following pages. Additionally, the primary Key
Focus Area (KFA) for each of these service areas is also identified.
Economic Development
Funding ($220,000) is included for the "Tech Denton" Economic Development Initiative which is a
comprehensive program that will foster an environment to attract the technology industry to Denton, and
promote the growth of new technology companies. In addition, funding ($40,000) is included to provide
resources for an Open Counter Small Business Support System which will provide small businesses assistance
in navigating the permitting process via a web -based service customized to the Denton Development Code.
Facilities Management
In Facilities Management, funding is included for a Licensed Facilities Trades Technician ($122,419) to be
dedicated to City facility projects. Funding ($30,500) is included for the demolition of buildings that were
purchased from the County, as well as funding ($46,777) for a condition survey of Airport Roads and City
Parking Lots.
Administrative Services
Funding ($4,800) is included in Public Communications for archival of Social Media data, and funding
($6,000) is included for training of Cable TV personnel. In addition, funding ($60,000) is included for
additional outside contract services related to a new Meet and Confer contract.
Human Resources
Funding is included in the Human Resources Department for a Performance Management, Compensation, and
Succession Planning Software that will provide administrative improvements as well as provide more
56
City of Denton
Annual Program of Services
efficient and effective tools for supervisors to manage employee performance. While the funding is
anticipated to be used for software, the exact use will be recommended by the Leadership Excellence &
Enhancement Program (LEEP) class.
Building Inspections
Two Building Inspectors and one Permit Technician are included to handle the growth in workload due to
continued strong development and construction growth in Denton.
Community Improvement
Funding for a pilot Right Of Way maintenance program recommended by the Leadership Excellence &
Enhancement Program (LEEP) class is included.
Planning
Funding ($32,000) was added for refurbishment of City Hall West to create a Development Center that is a
"one stop shop" for applicants. Additional funding ($70,073) is included for required legal advertisement
expenses associated with the 2015 Annexation process.
Library
Funding is included for the replacement of two automated checkout and return stations. The current
equipment is over 7 years old and requires frequent service calls. The remaining existing equipment is
expected to be replaced in the following fiscal year.
57
City of Denton
Annual Program of Services
Police
Three new patrol officers are funded in the Police Department to enhance police patrols and response times
in the community. These new positions will allow for the creation of an additional power shift to increase
officer availability to respond to Priority 1 calls.
Fire
Funding is included to increase a part time Administrative Assistant to full time. This will bring
administrative staffing from 4.5 FTE's to 5 FTE's to support the Fire Department with 162 employees and a
budget of $24 million.
Municipal Court
Funding is included to purchase five Electronic Ticket Writers and assign them to the Texas Woman's
University Police Department. This will provide an automated ticket writing process and an electronic import
of citations as opposed to the current manual data entry.
Traffic
In Traffic Operations, funding for LED light replacements ($50,000), a traffic count study ($60,760), and
traffic signal battery backups ($50,000) is included.
58
City of Denton
Annual Program of Services
Transportation
Funding is included for a Bicycle and Pedestrian Coordinator position ($89,661) to implement facilities and
programs that increase the number of residents engaging in active transportation.
In addition to the increased funding included for FY 2014-15, several items are to be funded in FY 2013-14
from existing appropriations. In the Fire Department, funding to purchase and install video conferencing
equipment in the fire stations ($70,000), receive advanced training on department software ($15,795), and
purchase personal protection equipment that is due for replacement ($63,200) is authorized.
In Traffic Control, funding is authorized for the purchase of a Paint Striping Machine ($9,021).
In summary, General Fund support in the amount of $158,016 is authorized in FY 2013-14 for the purposes
mentioned above.
For FY 2014-15, an average 3% merit increase for non -civil service employees is included and pay
adjustments are included for civil service employees based on the meet and confer agreement. To address
changing labor market conditions, the five-year financial forecast also includes an average 3% merit increase
for employees in each year of the financial plan.
Compensation for positions in the City is organized by pay (market) bands. The pay bands identify a
minimum, a midpoint, and a maximum pay for each position classification in the City. The midpoint
represents an estimate of the average wage for an equivalent position in the marketplace. Due to a number of
factors, a number of employees within the City continue to receive compensation below the marketplace
average. As a result, employees will be considered for an equity adjustment if their pay is below the midpoint
and they are performing at a satisfactory level. The Budget also includes normally scheduled step increases
for civil service public safety personnel.
The following charts are summaries of compensation increases for employees over the past four years:
2011-12 2% Average Merit Based Increase
2012-13 3% Average Merit Based Increase and Equity Pay
Adjustments for affected employees
2013-14 3% Average Merit Based Increase and Equity Pay
Adjustments for affected employees
2014-15 3% Average Merit Based Increase and Equity Pay
Adjustments for affected employees
59
City of Denton
Annual Program of Services
a
2011-12 2% Increase. Eligible step pay increases for both
Police and Fire civil service positions were included.
2012-13 3% Increase. Eligible step pay increases for both
Police and Fire civil service positions also included.
Increases based on Meet & Confer Agreements.
2013-14 Eligible step pay increases for both Police and Fire
civil service positions also included.
Increases based on Meet & Confer Agreements.
2014-15 Eligible step pay increases for both Police and Fire
civil service positions also included.
Through deliberations, City Management and Police and Fire employee associations agreed to meet and
confer agreements that include provisions for compensation. Both agreements apply to civil service
employees only and include a similar pay philosophy. The goal of each compensation plan is to achieve a pay
structure that is equal to the market survey averages plus 5% in each rank compared to twelve Metroplex
police and fire agencies. As part of each agreement, the increases for Police and Fire civil service employees
may be limited to an amount equal to the average compensation increases budgeted for civilian employees.
After reviewing appropriate compensation market data and the availability of financial resources, and in
consideration of the above mentioned policy, increases in compensation for civil service employees will be
based on the percentage needed to keep each position at 5% above the survey market average in FY 2014-15.
In some cases, this will result in various ranks receiving different increases. The budget also includes
normally scheduled STEP increases for civil service public safety personnel.
Other agency contributions represent allocations for the City of Denton to outside organizations for specific
agreed upon purposes. The Human Services Committee received requests totaling $506,365 for FY 2014-15.
The Human Services Committee recommended total funding of $347,319 which is a 9.6% increase from the
FY 2013-14 funding level. This funding is split between support from the Community Development Block
Grant (CDBG) of $127,319 and $220,000 from the General Fund. The General Fund's FY 2014-15 contribution
is $30,119 more than in FY 2013-14. The total support provided in the General Fund (compared to 2010
census population of 113,383) is approximately $1.94 per capita compared to $1.67 per capita in the FY
2013-14 Budget. In future years, City Management intends to increase the per capita funding level by an
incremental amount each year.
The City benefits from a variety of federal, state and local grants. In addition, the City routinely provides
matching funds for various programs. A complete list of grants is provided in the Budget in the miscellaneous
funds section of the document. The total grant budget for FY 2014-15 is $3,975,555.
The Capital Improvement Program (CIP) represents the City's five-year plan for infrastructure and equipment
funding. The CIP is reviewed each year to reflect changing priorities, as well as to monitor the impact of
capital projects on operating budgets and for project scheduling and coordination. The Strategic Plan
provides the framework for identifying capital requirements, specifically Key Focus Area 2, Public
Infrastructure. The General Government CIP includes non -utility projects such as streets, parks, and other
general government facilities that are typically funded through general obligation bonds or certificates of
60
City of Denton
Annual Program of Services
obligation. Approximately every five years, the City has appointed a citizen bond committee to make
recommendations to Denton residents on capital improvement needs.
The City formed a 51 member citizen's bond advisory committee that convened for several months to develop
a six year Capital Improvement Program. The committee presented their proposed $98.175 million Capital
Improvement Plan to City Council. In August, City Council held a public hearing on the Capital program and
voted to call for an election to be held in November 2014. The Budget includes $19 million of General
Obligation bonds to be issued in FY 2014-15 if approved by voters.
The General Government CIP includes the issuance of $4.4 million in General Obligation Bonds in FY 2014-15
which represents the third year of street projects approved by voters in November 2012. In addition, the
General Government CIP includes the issuance of $8.1 million in Certificates of Obligation for the following
projects: $700,000 for building and land acquisition and improvements; $800,000 for reconstruction of Fire
Station #2; $1.6 million for Civic Center Pool Improvements; $2.9 million for vehicle replacements; $1.5
million for maintenance of city facilities; and $600,000 for a cold mixer (soil stabilizer for Streets to be paid
for by the Street Improvement fund).
The following capital projects will be revenue funded in FY 2014-15. The Airport will acquire additional land
for $2 million; the Street Improvement fund and the Fleet Management fund will purchase new equipment for
$575,715, and $183,830 respectively.
Capital projects that impacted the FY 2014-2015 operating budget include the new Animal Care & Adoption
Center, as well as increased square footage added to Fire Station #2 and at the joint Training Center. In the
Facilities budget, building maintenance was increased by $121,238, janitorial Services was increased by
$32,146 and building utility costs were increased by $15,000.
The Utility CIP includes projects for the City's enterprise funds, such as Electric, Water, Wastewater and
Drainage that are funded from non -tax revenue. The Utility CIP is designed to make sufficient investments in
infrastructure in order to provide reliable service to customers. The CIP for Solid Waste is also included and
reflects the anticipated level of projects to be funded from certificates of obligation. The Public Utilities Board
(PUB) developed a recommendation of the Utility CIP that was approved by the City Council.
UTILITY FUNDS
The Utility Departments and the Public Utilities Board have developed financial strategies and objectives to
maintaining financial stability and resiliency. One objective is to achieve and maintain reserve balances that
provide adequate working capital and rate reserve levels. These reserve targets are based in large part on the
Government Finance Officers Association (GFOA) best practices for enterprise funds. In general, "Reserves"
are divided into two components: Working Capital and Rate Reserves. Working Capital provides a minimum
unrestricted fund balance to provide the liquidity needed to allow regular management of payables and
payment cycles. The working capital target for each utility is 30 days (8%) of average budgeted expenditures.
The rate reserve funds provide a means of managing expense and demand volatility, ensure that funding is
available for emergencies such as equipment or infrastructure failure, and serve to improve overall resiliency.
The working capital and rate reserve targets are as follows (presented as a percentage of expenses):
61
City of Denton
Annual Program of Services
Working Capital
8.0%
8.0%
8.0%
8.0%
Rate Reserves
8.0-12.0%
17.0-25.0%
12.0-16.0%
4.0%
Total
16.0-20.0%
25.0-33.0%
20.0-24.0%
12.0%
Equivalent Days of
(60-75 days)
(90-120 days)
(75-90 days)
(45 days)
Operating Expenses
In addition to the above amounts, the Water and Wastewater Funds maintain separate impact fee and
development plan line reserves. The Wastewater Fund also maintains a separate drainage reserve to be used
for repairs of the drainage system in the event of major unforeseen circumstances. The Solid Waste Fund
maintains a separate reserve for Landfill Closure/Post-closure purposes.
The operating budgets, capital improvement plans and rate increases projected in the utilities five-year
financial plans have been developed to support these targeted reserve fund balances and are addressed
below.
Over the past few years, credit card processing costs have increased dramatically for utility customers. In FY
2011-12, these costs were approximately $344,000 and they are forecasted to increase to $568,000 in FY
2013-14. The majority of these costs (58%) are related to commercial card transactions, but these accounts
represent just 8% of all activity. As a result, the budget includes a fee equivalent to 2.7% of the transaction to
all commercial credit cards. Residential customers will not pay any transaction fee. This fee change is
expected to save the utility funds approximately $350,000 in FY 2014-15.
As in the prior year the Utilities will continue their financial strategy of replacing an increasing percentage of
existing assets with current revenue instead of debt. The issuance of debt will be generally reserved for the
addition of new assets. This strategy will reduce the reliance on debt issuance and maintain adequate debt
coverage ratios for the Electric, Water and Wastewater utilities.
The projected operating budgets, capital improvement plans and rates contained in the five-year financial
plan contemplate a phased approach to revenue funded asset replacements and maintain debt coverage
ratios at bond covenant levels.
ELECTRIC FUND
The FY 2014-15 Electric Budget includes $166,152,333 in revenues and $167,044,830 in expenditures. The
Electric Budget will use $892,497 in reserves to balance the budget. This planned use of reserves is primarily
related to scheduled expenses associated with the Texas Municipal Power Agency (TMPA) contract.
The FY 2014-15 Denton Municipal Electric (DME) Budget includes a base rate adjustment and the addition of
a Transmission Cost Recovery Factor (TCRF) for a 5.5% overall revenue increase. The Energy Cost
Adjustment (ECA) rate will be adjusted as necessary based on changes in energy costs. For FY 2014-15, the
ECA rate is budgeted as 4.2 (4.2 actual) cents/kWh.
62
City of Denton
Annual Program of Services
The FY 2014-15 DME Budget includes an increase of 10.0 new FTE's, of which 5.0 FTE's are related to the
enhanced CIP program, 1.0 FTE in the Energy Management Division, and 4 FTE's for general operations.
1.0 FTE in Operations for power line support.
3.0 FTE's in System Operations for system operators.
5.0 FTE's related to the CIP Program:
0 1.0 FTE in Distribution - Lineman IV.
0 3.0 FTE's in Engineering - 2 Engineering Vs and 1 Engineering Technician IV.
0 1.0 FTE in Substations - Relay Technician.
1.0 FTE in Energy Management -Energy Data Analyst.
The DME Budget includes a 3.5% ROI payment and a 5.0% franchise fee payment to the General Fund. The
ROI and franchise fee payments are calculated using an estimated annual average ECA of 3.00 cents/kWh,
which is the cap for both payments set by the City Council.
The Electric Fund CIP budget includes funding for the following major capital projects in FY 2014-15:
Transmission Substations: $ 34.8 million
Transmission Lines: $ 23.7 million
Feeder Extensions and Improvements: $ 16.2 million
Distribution Substations: $ 15.7 million
New Residential and Commercial Service: $ 4.4 million
Including the improvements discussed above, the FY 2015-19 five-year capital improvement program is $386
million, approximately $20 million more than the prior five-year plan approved in FY 2013-14. The enhanced
program is necessary to improve the reliability of the electric system, meet the expected growth in demand
for electric service, replace aging infrastructure, and comply with new regulatory requirements.
WATER FUND
The FY 2014-15 Water Fund Budget includes revenues of $45,765,260 and expenditures of $46,202,271. For
FY 2014-15, reserves in the amount of $437,011 will be used to balance the budget. The table below
illustrates budgeted water sales for FY 2013-14 and projected sales for FY 2014-15.
63
City of Denton
Annual Program of Services
A 3% revenue increase for retail water customers is included and the actual rates will be based on cost of
service adjustments. The five-year financial forecast includes future rate increases to support the
replacement of aging infrastructure, maintenance and reserve fund goals. Wholesale rates will be updated
per their respective agreements.
The Water Department budget includes 4.5 new FTE's.
1.0 FTE for a Maintenance Tech III in Water Production.
1.0 FTE for a Natural Resource Coordinator in Utility Administration.
1.0 FTE for a Utility Line Locator Water Distribution.
1.0 FTE for a Billing Specialist I in Utility Customer Service.
0.5 FTE for a Customer Service Representative in Utility Customer Service.
The Water Fund CIP budget includes funding for the following major capital projects in FY 2014-15:
Transmission Lines:
$
8.3 million
State Highway Relocations:
$
7.7 million
Replacement Lines:
$
3.5 million
Field Services Replacements:
$
1.5 million
Plant Improvements
$
1.4 million
Consistent with the financial strategies discussed earlier regarding the City's aging infrastructure
replacement plans, a portion (approximately 34.1%) of the CIP for FY 2014-15 is to be funded with revenue
instead of debt. The FY 2014-15 revenue funded projects total approximately $8.9 million. The CIP also
includes funding of approximately $3.0 million over five years to address the zebra mussel infestation in Lake
Ray Roberts and Lake Lewisville intake and raw water pumping facilities.
WASTEWATER FUND
The FY 2014-15 Wastewater Budget includes revenues of $30,746,400 and expenditures of $30,925,904. For
FY 2014-15, reserves in the amount of $179,504 will be used to balance the budget. Below is a table
illustrating budgeted wastewater billed volumes in FY 2013-14 and projections for FY 2014-15.
64
City of Denton
Annual Program of Services
A 6% revenue increase is included for retail wastewater customers and the actual rates will be based on cost
of service adjustments. The Five -Year Financial Forecast includes future rate increases to support the
replacement of aging infrastructure, maintenance and reserve fund goals.
The Wastewater Department budget includes 2.0 new FTE's.
1.0 FTE for a Water Utility Electrician II in Water Reclamation.
1.0 FTE for a Field Service Worker III in Drainage.
The Wastewater Fund CIP budget includes funding for the following major capital projects in FY 2014-15:
Collection System Upgrade: $ 6.8 million
Plant Improvements $ 6.1 million
State Highway Relocations: $ 3.6 million
Field Services Replacements: $ 2.5 million
Consistent with the financial strategies discussed earlier regarding the City's aging infrastructure
replacement plans, a portion (approximately 28.2%) of CIP for FY 2014-15 is to be funded with revenue
instead of debt. The FY 2014-15 revenue funded projects total approximately $6.1 million.
SOLID WASTE FUND
The FY 2014-15 Solid Waste Budget includes $27,680,713 in revenues and expenditures of $27,802,592. For
FY 2014-15, reserves in the amount of $121,879 will be used to balance the budget. The chart below
illustrates Solid Waste production.
The following monthly fee increases are included in the Solid Waste schedules:
B
Residential Refuse
$26.00
$26.75
$0.75
(Standard Cart)
Residential Refuse
$30.90
$32.00
$1.10
(Large Cart)
Residential Refuse
$25.00
$26.00
$1.00
(Small Cart)
Landfill
$43.50
$44.00
$0.50
Additionally, commercial rate increases will generate approximately 3.2% in additional revenue in FY 2014-
15. Specific rate increases will vary based on the size of container and frequency of service.
65
City of Denton
Annual Program of Services
Three additional personnel are included for FY 2014-15:
2 FTE's for Field Service Workers in Building Materials Recovery operation.
1 FTE for an Intern in Recycling.
The Solid Waste Fund CIP budget includes funding for the following major capital projects in FY 2014-15:
Equipment: $3.8 million
Vehicle additions/replacements: $2.4 million
Site Operations: $1.7 million
Disposal/Landfill: $1.7 million
The following is a chart which depicts the monthly financial impact to an average residential customer:
Electric 1
$126.90
$134.62
$7.72
6.1%
(1,242 kWh/month)
Water
$47.49
$48.81
$1.32
2.8%
(9,200 gallons/month)
Wastewater
$32.25
$34.05
$1.80
5.6%
(6,000 gallons/month)
SW - Standard Cart
$26.00
$26.75
$0.75
2.9%
(standard sized cart)
i
1 FY 2014-15 and FY 2013-14 includes an Energy Cost Adjustment (ECA) rate of $0.042.
The rate increases are as follows for FY 2014-15: DME includes a base rate adjustment and the addition of a
Transmission Cost Recovery Factor (TCRF) for a 5.5% overall revenue increase, Water includes a 3% overall
revenue increase, Wastewater includes a 6% overall revenue increase and Solid Waste includes a 2.9%
increase for a standard cart. Since there are a variety of rate structures for each utility, the average rates
shown above may differ slightly from the overall revenue increase which is expected.
AIRPORT FUND
The Airport Fund was established in FY 2010-11 as a self-sustaining enterprise. The fund is comprised of
both operating expenses for the Airport and Airport Gas Well revenues. Expenditures for the Airport Fund
include continuation of $250,000 in funding for the fourth year of various road improvement projects,
$300,000 for capital improvements and $2 million for land acquisition.
TECHNOLOGY SERVICES FUND
The Technology Services Fund reflects the costs for providing technology support services to the various City
departments. This internal service fund historically has been comprised of seven separate functional areas,
including administration, telecommunications, geographic information systems, application development,
user support, public safety support, and regulatory compliance. Due to increasingly complex information
66
City of Denton
Annual Program of Services
technology requirements for DME, a new functional area, DME Technology Services, has been created. The
FY 2014-15 Budget includes funding for 5 new FTE's for the new division and the reallocation of one FTE
from regulatory compliance to the new division.
MATERIALS MANAGEMENT FUND
The Materials Management Fund is comprised of purchasing and warehouse operations. Materials
Management is an internal service fund responsible for procuring goods and services for City departments,
which is regulated by local, state and federal law. The department is also responsible for the warehousing of
materials and supplies necessary for City departments to serve the community.
FLEET MANAGEMENT FUND
The Fleet Management Fund reflects the costs for providing vehicle maintenance and equipment -related
support services to City departments. This internal service fund is comprised of four functional areas,
including vehicle maintenance, fuel purchasing, vehicle parts contract and motor pool administration. The FY
2014-15 Budget includes the purchase of a forklift and portable equipment lifts.
RISK RETENTION FUND
The Risk Retention Fund is established to record the activities of providing insurance coverage and self -
funded activities for City operations including vehicle, property, general liability and workers compensation
claims. The FY 2014-15 Budget includes funding for two FTE's previously budgeted in the General Fund
(Human Resources department.)
HEALTH INSURANCE FUND
When the City switched to a self -funded health insurance plan in 2008, long-term savings were projected for
the Health Insurance Fund. While the self -funded program has provided considerable savings as expected
(an estimated $5.5 million through 2012), the rising cost of health care continues to be a concern.
In an effort to address those rising costs, the City opened the Employee Health Center (clinic) in December
2011. The clinic provides primary care benefits at no cost to our employees, retirees, and dependents that
are covered under the City's self -funded program. During the first year of operation in 2012, there were
approximately 5,553 patient appointments. In 2013, there were 6,127 patient appointments. In 2012, 846
employees completed a Health Risk Assessment (HRA) at the clinic and in 2013, 864 employees completed
the HRA. The HRA includes a comprehensive blood draw and a 40 minute follow-up appointment with the
clinic physician.
Based on the data so far in FY 2013-14, health care costs appear to have stabilized and total costs are
approximately 4% lower than this time last fiscal year. For FY 2014-15, the budget includes a 2% increase in
the City contribution to the Health Insurance Fund, as well as an increase for employee contributions.
ENGINEERING SERVICES FUND
The Engineering Services Fund was created in FY 2013-14. The engineering functions that were previously
budgeted in the Water Fund, Wastewater Fund and General Fund were reorganized and consolidated into this
new fund. This fund combines capital engineering, development review engineering, contract engineering,
public works inspections and real estate functions under one umbrella. The department does not include
engineering functions for DME. The FY 2014-15 Engineering Services budget includes revenues of
$4,658,066 and expenditures of $4,636,101. Two new FTE's are included for FY 2014-15. One FTE for an
67
City of Denton
Annual Program of Services
Engineering Tech III in Public Works Inspections and one FTE for GIS Interns in Real Estate are included in
the budget.
STREET IMPROVEMENT FUND
The Street Improvement Fund was established in FY 2011-12. The purpose of the fund is to provide a
dedicated mechanism to account for street maintenance and improvement activities. The Street
Improvement Fund receives revenue from a portion of franchise fees previously accounted for in the General
Fund. Fees associated with street cuts are also recorded in the Street Improvement Fund.
Interest cost savings associated with issuing Certificates of Obligation in lieu of Revenue Bonds are also
transferred to the Street Improvement Fund from the utility funds. Beginning in 2010, the City changed the
manner by which the utilities issue debt to fund capital improvements by selling General Obligation Bonds
instead of Revenue Bonds. Using the AA credit rating of the General Obligation Bonds, rather than the AA -
credit rating of the Revenue Bonds, the City was able to lower the interest costs to the Utility funds. As such,
this budget transfers $541,387 in interest cost savings from the utility funds to the Street Improvement Fund
in FY 2014-15.
For FY 2014-15, revenues are budgeted to be $10,181,026 and expenditures of $10,181,026. Two new FTE's
are included for FY 2014-15, Field Service Worker II's. The total operating funding for street maintenance
has increased from $4.36 million in FY 2008-09 to $10.18 million for FY 2014-15.
RECREATION FUND
The Recreation Fund includes fee -based recreation programs and activities that are self-supporting. Fees
that are charged recover the costs associated with the programs they support. The FY 2014-15 Budget
includes funding for fitness equipment at various recreation centers and improvements to the Goldfield
Tennis Center.
TOURIST AND CONVENTION FUND
The Tourist and Convention Fund records the receipt and distribution of the City's Hotel Occupancy Tax,
which is levied at 7% of room rental rates. The City Council Hotel Occupancy Tax Committee is responsible
for determining a recommendation on the allocation of funds annually. The Committee has recommended
allocations for FY 2014-15 based on the most recent hotel occupancy tax forecast. The recommendation for
funding is included in the Budget.
A joint partnership with the University of North Texas and a private developer to build and operate a
convention center is also under consideration. To provide financial capacity for expenses associated with this
project, $100,000 is budgeted as a reserve for debt service and $172,575 for convention center marketing
efforts by the Convention and Visitors Bureau.
POLICE CONFISCATION FUND
The Police Confiscation Fund was established to record the receipt of confiscated contraband and the
expenditures funded by that revenue as approved by the courts. The FY 2014-15 Budget includes $148,500
which will be used to fund specialized forensic laboratory testing of evidence and other outside contract
services.
68
City of Denton
Annual Program of Services
POLICE ACADEMY FUND
The Police Academy Fund is a newly budgeted fund comprised of revenues associated with training non -
Denton Officers and staff at the new Public Safety Training Facility. The FY 2014-15 Budget includes $45,000
which will be used to fund nationally known, professional law enforcement trainers and pay fees for the
quarterly use of a professional driving track.
TRAFFIC SAFETY FUND
The Traffic Safety Fund is comprised of revenues and expenditures associated with the red light enforcement
cameras. The City operated red light enforcement cameras at various intersections across the City. The fine
revenue derived from violations has been earmarked for solar school flashers and equipment related to
traffic enforcement and accident investigations. The FY 2014-15 Budget includes adding a new 0.5 FTE
Temporary Seasonal employee for the administration of the red light camera program.
DOWNTOWN REINVESTMENT FUND
The Downtown Reinvestment Fund is used to account for "micro -grants" provided to businesses located in
the downtown area. The Budget includes $100,000 from the City's Mixed Beverage Taxes in FY 2014-15.
SPECIAL REVENUE FUNDS
The Tree Mitigation Fund is used to purchase, plant, and maintain trees on public property. While no exact
cost information is available at this time, a citizens committee is exploring potential expenses. Accordingly,
$50,000 is programmed for contingency purposes and tree plantings by the City's Parks and Recreation
Department.
The Public Education Government (PEG) Fund provides for the acquisition of production equipment, capital
and other lawful PEG purposes. PEG fees are remitted to the City on a quarterly basis. Resources are
programmed to support four public education government channels operated by the University of North
Texas, Texas Woman's University, Denton Independent School District and Public Access.
The McKenna Trust Fund is used to account for interest received from the George McKenna Trust, which was
established in 1958 and currently is managed by JP Morgan Chase Bank. One half of the net income from this
trust is distributed to Cook Children's Hospital in Fort Worth and one half of the net income is distributed to
the City of Denton for use only in maintaining, developing, preserving, and improving the George McKenna
Park in the City.
Periodically the City receives donations from the community for special purposes. The Miscellaneous Special
Revenue Funds consists of separate donation collections for the Police Department, Fire Department, Animal
Control and the Library. Revenue and expenses for these funds will be represented individually for budgeting
purposes.
The Parks Land Dedication and Development Trust Funds are funds received from developers which provide
for neighborhood parks and projects within 1/2 to 1 mile radius of the development or platting. Because of the
specific use of these funds, projects planned for next fiscal year are concentrated in neighborhood park areas
in the community. The Park Land Dedication funds will be used for the acquisition of prospective
neighborhood park property near the Downtown area. The Park Development Trust funds include
improvements to existing neighborhood parks and trails at North Pointe Park and McKamy Evers Park. Both
funds will be used to cover labor expenses of employees who are working on Trust fund projects.
69
City of Denton
Annual Program of Services
GAS WELL FUNDS
The City has two gas well funds: Parks Gas Well Fund and Airport Gas Well Fund. The City currently has
several producing gas wells located on City owned property and throughout the community. Because gas
well revenue is considered a short-term resource, the expenditures programmed from these funds for FY
2014-15 will be used to fund one-time needs. The Parks Gas Well Fund budget includes $200,000 for
expenses related to the Vela Soccer Complex. As mentioned previously, the Airport Gas Well Fund is
reported as part of the Airport Fund which was established in FY 2010-11.
DOWNTOWN TAX INCREMENT REINVESTMENT ZONE FUND
The Downtown Tax Increment Reinvestment Zone Fund (TIRZ #1) was a newly created fund in FY 2011-12
through Ordinance No. 2010-316, which was adopted on December 7, 2010. The fund accounts for the tax
revenues that are collected above the FY 2010-11 levels in the downtown area. The base value for TIRZ #1 is
$79,356,854, and the certified value for FY 2014-15 is $114,885,073, which represents an incremental value
of $35,528,219. For FY 2014-15, revenues of $245,056 are included. No expenditures have been identified by
the TIRZ #1 Board at this time.
WESTPARK TAX INCREMENT REINVESTMENT ZONE FUND
The Westpark Tax Increment Reinvestment Zone Fund (TIRZ #2) was created through Ordinance No. 2012-
366, which was adopted on December 18, 2012. The fund accounts for the tax revenues that are collected
above the FY 2012-13 levels. The base value for TIRZ #2 is $119,458. Per the ordinance, 40% of the tax
increment produced shall be paid into the fund for the reinvestment zone. The 2014 certified value is
$566,436 which represents an incremental value of $446,978. For FY 2014-15, revenues of $3,083 are
included. No expenditures have been identified for the TIRZ #2 at this time.
70
City of Denton
Annual Program of Services
h
h
71
City of Denton
Annual Program of Services
1
72
City of Denton
Annual Program of Services
General Fund
92,958,765 $
99,275,260 $
98,275,260 $
102,846,640
General Debt Service Fund
40,591,365
44,277,495
44,269,862
52,579,539
Electric Fund
152,061,374
174,966,124
174,966,124
167,044,830
Water Fund
42,991,052
42,905,805
42,643,426
46,202,271
Wastewater Fund
27,263,206
30,327,234
29,162,591
30,925,904
Solid Waste Fund
25,009,653
26,623,590
26,226,754
27,802,592
Airport Fund
2,385,504
2,779,363
2,594,955
4,567,377
Technology Services Fund
8,760,469
9,006,772
8,946,772
11,320,223
Materials Management Fund
6,385,451
9,927,952
8,484,981
9,164,317
Fleet Management Fund
10,188,188
13,776,595
10,487,351
12,701,893
Risk Retention Fund
2,642,182
3,020,448
2,953,079
3,210,614
Health Insurance Fund
20,346,611
25,355,219
22,405,208
27,490,268
Engineering Services Fund
-
4,223,144
3,993,631
4,658,066
Street Improvement Fund
7,108,410
8,379,203
8,350,238
10,181,026
Miscellaneous Funds(l)
6,719,926
10,318,076
9,510,448
8,409,679
TOTAL OPERATING RESOURCES
445,412,156 $
505,162,280 $
493,270,680 $
519,105,239
Grant Program
6,296,010
4,766,074
4,766,074
3,975,555
Capital Improvements Program (2)
85,027,636
326,007,313
90,851,279
385,296,443
TOTAL RESOURCES
536,735,802 $
835,935,667 $
588,888,033 $
908,377,237
General Fund
92,958,765 $
99,275,260 $
98,275,260 $
102,846,640
General Debt Service Fund
39,842,996
44,277,495
44,236,176
52,579,539
Electric Fund
152,061,374
174,966,124
174,966,124
167,044,830
Water Fund
40,549,198
42,905,805
42,207,368
46,202,271
Wastewater Fund
26,845,554
30,327,234
29,162,591
30,925,904
Solid Waste Fund
24,349,988
26,623,590
26,218,706
27,802,592
Airport Fund
2,385,504
2,779,363
2,594,955
4,567,377
Technology Services Fund
8,657,419
9,006,772
8,946,772
11,320,223
Materials Management Fund
6,385,451
9,927,952
8,484,981
9,164,317
Fleet Management Fund
10,161,060
13,725,975
10,486,151
12,649,694
Risk Retention Fund
2,567,286
3,020,448
2,943,968
3,210,614
Health Insurance Fund
19,608,362
25,355,219
21,440,563
27,490,268
Engineering Services Fund
-
4,067,969
3,592,611
4,636,101
Street Improvement Fund
6,770,168
8,379,203
8,350,238
10,181,026
Miscellaneous Funds(l)
5,433,388
10,049,064
8,111,057
7,990,640
TOTAL OPERATING EXPENDITURES 438,576,513 $ 504,687,473 $ 490,017,521 $ 518,612,036
Grant Program 3,305,763 4,766,074 4,766,074 3,975,555
Capital Improvements Program (2) 85,027,636 326,007,313 90,851,279 385,296,443
TOTAL EXPENDITURES 526,909,912 $ 835,460,860 $ 585,634,874 $ 907,884,034
(')Miscellaneous Funds include the Recreation Fund, Tourist & Convention Fund, Police Confiscation Fund, Traffic Safety Fund,
Parks Gas Well Fund, Tree Mitigation Fund, Public Education Government Fund, McKenna Trust Fund, Downtown Tax
Increment Reinvestment Zone Fund, Westpark Tax Increment Reinvestment Zone Fund, Miscellaneous Special Revenue Funds,
Park Land Dedication Trust Fund, Park Development Trust Fund, Police Academy Fund, and Downtown Reinvestment Fund.
12)FY 2014-15 Budget includes approximately $77 million in unspent Regional Toll Revenue (RTR) funds received for the
Mayhill Road and Bonnie Brae Street expansion projects (total received was approximately $91 million).
73
City of Denton
Annual Program of Services
1
74
City of Denton
Annual Program of Services
General Special Revenue General Debt Internal Service Enterprise Total
Fund Funds Service Fund Funds Funds All Funds
2014-15
2014-15
2014-15
2014-15
2014-15
2014-15
Adopted
Adopted
Adopted
Adopted
Adopted
Adopted
PROJECTED APPROPRIABLE FUND
BALANCE FY2013-14
$
24,995,287
$
9,665,412
$
4,606,493
$
14,162,610
$
91,196,482
$
144,626,284
REVENUES
Ad Valorem Taxes
$
37,991,184
$
248,139
$
16,187,108
$
-
$
-
$
54,426,431
Sales Tax
28,145,925
-
-
28,145,925
Franchise Agreements
6,228,849
9,279,639
15,508,488
Other Taxes
412,748
1,891,637
2,304,385
Service Fees
6,325,337
2,864,602
9,189,939
Fines and Fees
4,558,188
1,825,000
6,383,188
Licenses and Permits
2,308,943
50,000
2,358,943
Return on Investment
6,976,466
-
-
6,976,466
Utilities Operating
-
-
-
-
265,343,367
265,343,367
Miscellaneous
1,486,372
622,800
36,392,431
28,894,718
-
67,396,321
Subtotal Revenues
$
94,434,012
$
16,781,817
$
52,579,539
$
28,894,718
$
265,343,367
$
458,033,453
Transfers from other funds
$
7,751,083
$
541,387
$
-
$
34,858,726
$
7,160,738
$
50,311,934
TOTAL REVENUES $ 102,185,095 $ 17,323,204 $ 52,579,539 $ 63,753,444 $ 272,504,105 $ 508,345,387
TOTAL RESOURCES $ 127,180,382 $ 26,988,616 $ 57,186,032 $ 77,916,054 $ 363,700,587 $ 652,971,671
APPROPRIATIONS
Personal Services
$
73,914,233
$
3,356,304
$
$
11,336,786
$
27,795,794
$ 116,403,117
Purchased Power
-
-
-
95,767,138
95,767,138
Material and Supplies
2,417,579
834,646
327,834
3,316,200
6,896,259
Maintenance and Repair
3,145,839
6,161,823
2,992,390
3,418,323
15,718,375
Insurance
1,059,522
83,946
28,993,540
648,524
30,785,532
Miscellaneous
913,604
5,000
1,479,166
26,586,118
28,983,888
Operations
13,048,955
3,658,242
6,220,544
47,701,458
70,629,199
Fixed Assets
897,544
1,292,500
2,215,104
54,837
4,459,985
Return on Investment
-
-
-
6,976,466
6,976,466
Franchise Fees
-
11,378,439
11,378,439
Debt Service
52,579,539
384,638
28,249,395
81,213,572
Inventory Purchases
-
-
11,546,893
-
11,546,893
Tourist and Convention
-
1,809,406
-
-
-
1,809,406
Subtotal Appropriations
$
95,397,276
$
17,201,867
$
52,579,539
$
65,496,895
$
251,892,692
$ 482,568,269
Transfers to other funds
$
7,449,364
$
969,799
$
-
$
2,974,322
$
24,650,282
$ 36,043,767
TOTAL APPROPRIATIONS
$
102,846,640
$
18,171,666
$
52,579,539
$
68,471,217
$
276,542,974
$ 518,612,036
ENDING FUND BALANCE
$
24,333,742
$
8,816,950
$
4,606,493
$
9,444,837
$
87,157,613
$ 134,359,635
CHANGE IN FUND BALANCE
$
(661,545)
$
(848,462)
$
-
$
(4,717,773)
$
(4,038,869)
$ (10,266,649)
(PERCENT CHANGE)
-3%
-9%
0%
-33%
-4%
-7%
Explanation of Fund Balance Changes over 10%
Internal Service Funds (-33-W
The Internal Service Funds use of reserves is primarily due to the Health Insurance Fund $4,500,000 budgeted contingency.
75
City of Denton
Annual Program of Services
General
$ 73,914,233 $ $
2,417,579 $
3,145,839 $
1,059,522 $
913,604
General Debt Service
-
-
-
-
-
Electric
- 93,218,420
-
-
-
26,001,616
Water
9,940,056 1,727,718
1,813,463
1,436,599
219,527
450,832
Wastewater
7,860,235 821,000
1,089,071
1,453,694
250,460
58,170
Solid Waste
9,377,529 -
366,941
449,033
157,178
73,800
Airport
617,974
46,725
78,997
21,359
1,700
Technology Services
3,961,485
113,797
2,661,988
31,060
-
Materials Management
1,281,135
34,503
10,652
24,293
1,000
Fleet Management
1,800,899
112,482
105,000
28,409
1,250,000
Risk Retention
800,039
16,500
158,500
1,388,000
226,000
Health Insurance
-
-
-
27,490,268
-
Engineering Services
3,493,228
50,552
56,250
31,510
2,166
Street Improvement
2,495,611
82,150
6,073,269
61,280
5,000
Recreation
782,693
697,496
48,554
22,666
-
Other Funds*
78,000
55,000
40,000
-
* Other Funds Include the Park Land Dedication Trust Fund, Park Development Trust Fund, Police Donations Fund, the Fire Donations Fund, the Downtown Reinvestment
Fund, Library Donations Fund, the Animal Control Donations Fund, McKenna Trust Fund, Public Education Government Fund, Tree Mitigation Fund, Tourist & Convention
Fund, Police Confiscation Fund, Police Academy Fund, Traffic Safety Fund, Downtown Reinvestment Fund, Parks Gas Well Fund, Downtown TIRZ, and the Westpark TIRZ.
76
City of Denton
Annual Program of Services
$ 13,048,955 $
897,544 $
$ $
$
-
-
52,579,539
35,962,464
4,884,489 6,977,841
-
3,130,434
1,256,938 1,772,319
13,835,235
2,537,149
-
835,039 1,192,913
7,037,145
5,845,400
1,500
- 1,374,396
6,895,859
226,011
53,337
60,970
481,156
1,866,961
2,076,384
-
82,913
108,777
-
47,934 6,784,743
3,649,493
138,720
253,791 4,762,150
387,792
-
- -
207,521
817,986
591,606
-
4,058,056
1,292,500
$ 7,449,364 $
102,846,640
-
52,579,539
-
167,044,830
10,619,150
46,202,271
7,791,028
30,925,904
3,260,956
27,802,592
2,979,148
4,567,377
525,635
11,320,223
871,280
9,164,317
548,750
12,649,694
233,783
3,210,614
-
27,490,268
794,874
4,636,101
645,730
10,181,026
124,069
2,267,084
200,000
5,723,556
77
City of Denton
Annual Program of Services
General Fund $
25,755,178 $
97,515,369 $
98,275,260
General Debt Service Fund
4,572,807
44,269,862
44,236,176
Electric Fund
78,102,530
151,622,081
174,966,124
Water Fund I21
18,230,641
42,643,426
42,207,368
Wastewater Fund (2)
9,193,103
28,878,348
29,162,591
Solid Waste Fund I3I
3,759,193
26,226,754
26,218,706
Airport Fund
5,890,583
1,799,567
2,594,955
Enterprise Funds Subtotal
115,176,050
251,170,176
275,149,744
Technology Services Fund
732,548
8,724,074
8,946,772
Materials Management Fund
931,147
8,441,978
8,484,981
Fleet Management Fund
558,242
10,487,351
10,486,151
Risk Retention Fund
6,804,742
2,953,079
2,943,968
Health Insurance Fund
4,025,656
22,405,208
21,440,563
Engineering Services Fund
-
3,993,631
3,592,611
Internal Service Funds Subtotal
13,052,335
57,005,321
55,895,046
Street Improvement Fund
1,330,184
7,890,741
8,350,238
Recreation Fund
553,915
1,677,016
1,978,432
Tourist & Convention Fund
1,251,291
1,739,454
1,916,777
Police Confiscation Fund
439,549
120,000
150,500
Police Academy Fund
57,014
-
-
Traffic Safety Fund
495,553
1,530,000
1,228,691
Non -Airport Gas Well Fund
36,146
133
36,279
Downtown Reinvestment Fund
73,500
100,000
100,000
Parks Gas Well Fund
-
193,100
140,500
Tree Mitigation Fund
1,131,193
886,700
-
Public Education Government Fund
646,657
310,000
390,000
McKenna Trust Fund
47,895
1,000
47,000
Park Land Dedication Trust Fund
1,601,485
226,000
820,411
Park Development Trust Fund
3,253,786
187,000
1,239,467
Downtown Tax Increment Reinvestment Zone Fund
101,415
116,782
-
Westpark Tax Increment Reinvestment Zone Fund
-
-
-
Miscellaneous Special Revenue Funds
24,198
105,000
63,000
Special Revenue Funds Subtotal
11,043,781
15,082,926
16,461,295
TOTAL $ 169,600,151 $ 465,043,654 $ 490,017,521
(1) Appropriable fund balance reflects working capital available for appropriation.
i2I Excludes Development Plan Line reserves ($1,000,000) for each Water and Wastewater, Impact Fee reserves for
Water ($3,289,014) and Wastewater ($2,115,050), and Drainage Reserve ($1,000,000) for Wastewater.
i3I Excludes Closure/Post Closure reserves ($6,145,099).
78
City of Denton
Annual Program of Services
$ 24,995,287 $
102,185,095 $
102,846,640 $
24,333,742
4,606,493
52,579,539
52,579,539
4,606,493
54,758,487
166,152,333
167,044,830
53,865,990
18,666,699
45,765,260
46,202,271
18,229,688
8,908,860
30,746,400
30,925,904
8,729,356
3,767,241
27,680,713
27,802,592
3,645,362
5,095,195
2,159,399
4,567,377
2,687,217
91,196,482
272,504,105
276,542,974
87,157,613
509,850
10,870,035
11,320,223
59,662
888,144
9,103,285
9,164,317
827,112
559,442
12,701,893
12,649,694
611,641
6,813,853
2,981,819
3,210,614
6,585,058
4,990,301
23,438,346
27,490,268
938,379
401,020
4,658,066
4,636,101
422,985
14,162,610
63,753,444
68,471,217
9,444,837
870,687
10,181,026
10,181,026
870,687
252,499
2,064,602
2,267,084
50,017
1,073,968
1,791,637
1,809,406
1,056,199
409,049
204,200
148,500
464,749
57,014
45,000
45,000
57,014
796,862
1,700,000
1,617,400
879,462
73,500
100,000
173,500
-
52,600
200,100
200,000
52,700
2,017,893
56,500
50,000
2,024,393
566,657
315,000
377,750
503,907
1,895
1,000
-
2,895
1,007,074
156,000
700,000
463,074
2,201,319
133,000
500,000
1,834,319
218,197
245,056
-
463,253
-
3,083
-
3,083
66,198
127,000
102,000
91,198
9,665,412
17,323,204
18,171,666
8,816,950
$ 144,626,284 $ 508,345,387 $ 518,612,036 $ 134,359,635
79
City of Denton
Annual Program of Services
Neighborhood Services
Public Safety
Transportation
Administrative & Community Services
TOTALGENERALFUND
Electric Fund
Water Fund
Wastewater Fund
Solid Waste Fund
Airport Fund
Technology Services Fund
Materials Management Fund
Fleet Management Fund
Risk Retention Fund
Engineering Services Fund
Street Improvement Fund
Recreation Fund
Traffic Safety
Community Development Block Grant Fund
TOTAL OTHER FUNDS
111111V1W140ILI1►1W
233.58
234.04
234.04
237.04
418.48
423.48
423.48
426.48
14.00
13.00
13.00
14.00
90.75
93.75
92.75
92.75
756.81 764.27 763.27 770.27
143.00
164.00
164.00
174.00
154.00
133.50
133.50
138.00
97.25
98.25
100.75
102.75
110.50
117.00
117.00
120.00
6.50
6.50
6.50
7.50
29.00
29.00
31.00
36.00
13.00
15.00
15.00
15.00
22.00
22.00
22.00
22.00
6.00
6.00
6.00
8.00
-
31.00
31.00
33.00
30.00
33.00
33.00
35.00
24.27
24.27
24.27
24.27
-
-
-
0.50
5.00
5.00
5.00
5.00
640.52
684.52
689.02
721.02
1,397.33
1,448.79
1,452.29
1,491.29
80
City of Denton
Annual Program of Services
City of Denton Overall Tax Collections
Assessed Valuation for 2013
$ 6,962,293,178
Gain or Loss in Value
834,884,430
Loss of TIRZ Values
(35,975,197)
Net Assessed Valuation for 2014
$ 7,761,202,411
Tax Rate Per $100 Valuation
x
0.68975
$ 53,532,894
Estimated Collections
x
100.00%
TOTAL GENERAL FUND AND DEBT SERVICE REVENUE
$ 53,532,894
Downtown TIRZ Value
$ 35,528,219
Tax Rate Per $100 Valuation
x
0.68975
$ 245,056
Estimated Collections
x
100.00%
TOTAL DOWNTOWN TIRZ REVENUE
$ 245,056
Westpark TIRZ Value
$ 446,978
Tax Rate Per $100 Valuation
x
0.68975
$ 3,083
Estimated Collections
x
100.00%
TOTAL WESTPARK TIRZ REVENUE
$ 3,083
TOTAL TAX REVENUE
$ 53,781,033
TAX RATE PER $100
General Fund
$
0.47480
$
0.48119
$
37,345,786
69.76%
General Debt Service Fund
0.21495
0.20856
$
16,187,108
30.24%
Sub -Total
$
0.68975
$
0.68975
$
53,532,894
100.00%
Downtown TIRZ Fund
$
0.68975
$
0.68975
$
245,056
100.00%
Westpark TIRZ Fund
$
0.68975
$
0.68975
$
3,083
100.00%
TOTAL
$
53,781,033
81
City of Denton
Annual Program of Services
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Annual Program of Services
1
88
City of Denton
Annual Program of Services
Neighborhood Services
Building Inspections
Community Improvement Services
Gas Well Review
Library - Administration
Library- Emily Fowler
Library- North Branch
Library- South Branch
Parks - Administration
Parks - Aquatic Center
Parks - Leisure Services
Parks - Maintenance
Planning
Social Services
Citizens
City Council
City Manager
Public Safety I ( Transportation
Animal Services Traffic
Fire Administration Transportation
Fire Operations
Fire Prevention
Municipal Court
Municipal Judge
Police
Administrative & Community Services
Accounting
Budget and Treasury
Cable Television
City Manager's Office
Economic Development
Facilities Management
Finance Administration
Human Resources
Internal Audit
Legal Administration
Public Communications Office
89
City of Denton
Annual Program of Services
1
90
City of Denton
Annual Program of Services
Ad Valorem Taxes
Sales Tax
Franchise Agreements
Other Taxes
Service Fees
Fines and Fees
Licenses and Permits
Miscellaneous Revenues
Transfers
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
Personal Services
Materials & Supplies
Maintenance & Repairs
Insurance
Miscellaneous
Operations
Transfers
Fixed Assets
TOTAL EXPENDITURES
$ 32,342,714 $
33,698,934 $
33,659,934 $
37,991,184
26,522,473
27,326,141
27,326,141
28,145,925
7,592,570
7,592,570
7,592,570
6,228,849
412,965
400,978
400,978
412,748
5,631,829
6,130,164
6,028,446
6,325,337
4,229,107
4,725,089
4,725,089
4,558,188
1,446,580
1,774,942
1,774,942
2,308,943
1,388,261
11643,925
1,643,925
1,486,372
13,311,364
14,365,478
14,363,344
14,727,549
$ 92,877,863 $
97,658,221 $
97,515,369 $
102,185,095
80,902
1,617,039
759,891
661,545
$ 92,958,765 $
99,275,260 $
98,275,260 $
102,846,640
$ 68,197,197 $
71,614,128 $
70,614,128 $
73,914,233
2,054,578
2,255,339
2,255,339
2,417,579
2,367,142
3,094,891
3,094,891
3,145,839
1,029,951
1,066,295
1,066,295
1,059,522
631,588
779,826
779,826
913,604
11,308,801
12,221,611
12,221,611
13,048,955
6,753,309
7,375,217
7,375,217
7,449,364
616,199
867,953
867,953
897,544
$ 92,958,765 $
99,275,260 $
98,275,260 $
102,846,640
Neighborhood Services
233.58
234.04
234.04
237.04
Public Safety
418.48
423.48
423.48
426.48
Transportation
14.00
13.00
13.00
14.00
Adminstrative & Community Services
90.75
93.75
92.75
92.75
TOTAL PERSONNEL
756.81
764.27
763.27
770.27
91
City of Denton
Annual Program of Services
Service 1
6.150,
■ Total Other Taxes
0.40%
Franchise Agreem
6.06%
Miscellanea
0.89%
■ Insurance
1.03%
Maintenance &
3.06%
Materials &
2.35(
saw c;- --A c— - Licenses and Permits
Transfers ■ Fixed Assets
Miscellaneous Revenues
1.45%
Use of Reserves
0.64%
92
City of Denton
Annual Program of Services
1. Ad Valorem Tax
The 2014-15 total certified appraised value for the City of Denton is $7,797,177,608 which is an increase
of 11.72% over the prior year's certified value. The net assessed valuation for the General Fund is
$7,761,202,411, $35,528,219 for the Downtown TIRZ Fund and $446,978 for the Westpark TIRZ Fund.
The ad valorem tax rate remains the same as the prior year,which is $0.68975 per $100 of valuation.
2. Sales Tax
The second largest revenue source in the General Fund is sales tax receipts. The FY 2014-15 adopted
amount for sales tax is $28,145,925, which is 3.0% above the FY 2013-14 estimate of $27,326,141.
Because of the volatility of this resource, future years of the financial forecast assume a conservative 3%
growth rate for sales tax receipts.
3. Franchise Agreements
Revenue from franchise agreements is budgeted to decline by $1,363,721 from last fiscal year. Because of
stronger than expected property tax revenues in FY 2014-15, an additional $1,363,721 in Franchise fees
will be transferred to the Street Improvement Fund. Franchise fees are budgeted to remain flat in years 2-
5 of the long range forecast. The forecasted growth in franchise fees will be transferred to the Street
Improvement Fund.
4. Service Fees
Revenue from service -related fees is budgeted to increase $195,173 or 3.2% above the prior year's
budget. This is primarily due to anticipated increased recovery of ambulance service fees.
S. Fines and Fees
Overall, fines and fees are budgeted to decrease $166,901, or 3.5% below the prior year's budget. This is
primarily due to decreased municipal fines and parking fines in the city.
6. Licenses and Permits
Revenue from licenses and permits related to development is anticipated to increase $534,001, or a
30.1% increase over the prior year's budget. This is primarily due to increased building permit
applications and fees adopted by the City Council in FY 2013-14.
7. Miscellaneous Revenues
Miscellaneous revenue is budgeted to decrease by $157,553, or 9.6% below the prior year's budget. This
is primarily due to lower anticipated grant revenues.
8. Transfers
Overall, transfers to the General Fund are budgeted to increase by $362,071 over the prior year's budget.
This is primarily due to overall increased anticipated Return On Investment (ROI) payments from the
City's Utility Operations.
93
City of Denton
Annual Program of Services
Current Year Ad Valorem
$ 31,769,878
$ 33,056,849
$ 33,056,849 $
37,345,786
Delinquent Ad Valorem
250,350
309,000
270,000
299,113
Current Year - Penalties and Interest
147,280
175,049
175,049
182,051
Prior Year - Penalties and Interest
157,198
133,900
133,900
139,256
Rendition Penalties
18,008
24,136
24,136
24,978
Ad Valorem Taxes
$ 32,342,714
$ 33,698,934
$ 33,659,934 $
37,991,184
Sales Tax $ 26,522,473 $ 27,326,141 $ 27,326,141 $ 28,145,925
Sales Tax $ 26,522,473 $ 27,326,141 $ 27,326,141 $ 28,145,925
Franchise
- Atmos Gas
$ 548,772 $
625,602 $
625,602 $
498,875
Franchise
- Charter Communications
211,545
204,367
204,367
155,779
Franchise
- CoSery Electric
186,221
156,691
156,691
136,897
Franchise
- TXU Electric
36,192
38,903
38,903
30,718
Franchise
- CoSery Gas
79,749
81,778
81,778
65,212
Franchise
- Miscellaneous Cable
488,000
27,249
27,249
22,155
ROW - DISD Fiber
15,025
14,128
14,128
-
Franchise
- Verizon Telecommunications
306,293
278,191
278,191
206,614
Franchise
- Verizon -Cable
153,627
561,222
561,222
447,536
Franchise
- Telecommunications
207,129
128,070
128,070
104,130
Franchise
- DMU Electric (l)
3,267,329
3,308,286
3,308,286
2,802,589
Franchise
- DMU Water (l)
858,288
868,871
868,871
711,836
Franchise
- DMU Wastewater (l)
561,079
608,024
608,024
479,123
Franchise
- Solid Waste
653,641
672,101
672,101
552,014
Franchise
- Airport
19,680
19,087
19,087
15,371
Franchise Agreements
$ 7,592,570 $
7,592,570 $
7,592,570 $
6,228,849
Mixed Beverage Tax $ 392,191 $ 375,000 $ 375,000 $ 386,250
Bingo Tax 20,774 25,978 25,978 26,498
Other Taxes $ 412,965 $ 400,978 $ 400,978 $ 412,748
(1) Denton Municipal Utilities.
94
City of Denton
Annual Program of Services
Community Building Rentals
$
164,160
$
321,368
$
299,150
$
302,760
Ambulance Service Fees
21462,278
2,425,000
2,425,000
2,599,250
Hazardous Materials Billing
14,111
11,427
11,427
11,427
Fire Inspections
149,027
193,800
193,800
197,676
Restaurant Inspections
233,556
218,545
218,545
225,101
Swimming Pool Inspections
26,540
30,090
30,090
30,692
Reinspection Fees
28,455
25,750
25,750
26,523
Electrical Inspections
34,592
47,741
47,741
49,173
Plumbing Inspections
104,247
98,236
98,236
99,218
Gas Well Inspections
282,050
350,000
350,000
350,000
Library Non -Resident Fees
39,275
43,272
43,272
43,705
Parks Identification Card Fees
21,787
26,530
26,530
51,561
Athletic Program Fees
71,562
89,155
89,155
101,830
Special Events - Parks
1,315
1,751
1,751
1,786
Natatorium Fees
370,589
331,500
313,000
313,050
Water Works Parks Fees
733,418
735,000
687,000
696,000
Charges to Bond Fund
118,600
176,500
163,500
187,500
Copy Charges
-
115,600
115,600
120,000
Swimming Pool
47,718
52,020
52,020
53,060
Cemetery Fees
19,590
25,462
25,462
26,226
Development Fees
377,153
109,151
109,151
112,426
Sale of Documents
60
340,170
340,170
343,828
Plan Review Fees
261,996
294,580
294,580
303,417
Parking Meter Receipts
24,394
19,560
19,560
20,147
Development Postage
8,040
8,479
8,479
8,564
Traffic/Police Reports
36,286
39,477
39,477
50,417
Animal Carcass Pick -Ups
30
-
-
-
Interest Charge Past Due Balance
1,000
-
-
-
Service Fees
$
5,631,829
$
6,130,164
$
6,028,446
$
6,325,337
Warrant Fees
$
200,627
$
243,225
$
243,225
$
242,825
Juvenile Case Manager Fees
122,617
122,957
122,957
117,000
Truancy Prevention Fees
-
15,000
15,000
15,000
Library Fines & Fees
179,748
201,062
201,062
172,000
Animal Pound Fees
167,195
214,302
214,302
174,980
Animal Services Fines
6,067
12,731
12,731
12,000
Auto Pound Fees
14,223
10,000
10,000
8,363
Mowing Recovery Fees
3,739
4,121
4,121
4,162
Police Escort & Guard Fees
20,707
23,602
23,602
29,460
Civil Fines
24,206
32,782
32,782
43,500
Arrest Fees
120,240
123,636
123,636
114,400
Inspection Fines & Fees
29,851
41,375
41,375
33,000
Fire Department Fines
4,029
5,100
5,100
4,000
School Crossing Fines
9,476
12,735
12,735
5,000
Denton Municipal Fines
11644,529
1,800,000
1,800,000
1,828,948
UNT Police Fines
197,372
218,484
218,484
310,000
TWU Police Fines
43,586
45,900
45,900
65,600
Parking Fines
202,295
365,225
365,225
215,250
Uniform Traffic Fees
56,668
44,749
44,749
53,000
False Alarm Fees
11,567
59,303
59,303
41,200
Court Cost Service Fees
175,097
176,800
176,800
172,000
Court Administration Fees
995,268
952,000
952,000
896,500
Fines and Fees
$
4,229,107
$
4,725,089
$
4,725,089
$
4,558,188
95
City of Denton
Annual Program of Services
Food Handler Permits
Zoning Permits
Moving Permits
Demolition Permits
Pool, Spa, Hot Tub Permits
Building Permits
Electrical & Plumbing Licenses
Curb Cut Permits
Mobile Home Park Licenses
Sign Permits
Fence Permits
Mechanical Permits
Certificate of Occupancy Fees
Variance Fees
Landscape Fees
Temporary Gas Permits
Gas Well Permits
Park Vendor Fees
Beer & Wine Permits
CPR Training
Licenses and Permits
Interest Income
County Vehicle Registration Fee
County Contribution - Ambulance Service
DISD Reimbursement - Water Park
DISD Contribution - School Resource Officer
State - Signal Reimbursement
Non -Grant State Reimbursement - Fire
Williams Square Parking Fees
Miscellaneous Revenues
Grant Revenues
Recovery of Prior -Year Expenditures
Mowing Administration Fees
Mowing Liens
Police Phone Commissions
Sale of Surplus Supplies and Fixed Assets
Miscellaneous Revenues
$ 73,014 $
64,505 $
64,505 $
75,000
50,557
78,740
78,740
81,250
285
1,224
1,224
1,900
7,505
9,551
9,551
9,500
17,200
13,659
13,659
18,055
970,338
1,250,000
1,250,000
1,736,000
18,225
19,380
19,380
19,235
953
955
955
950
25,559
11,550
11,550
25,560
35,832
37,132
37,132
45,862
22,924
23,347
23,347
35,000
48,788
51,500
51,500
53,000
64,700
70,304
70,304
84,000
300
820
820
150
1,700
2,186
2,186
2,014
5,915
7,200
7,200
54,585
54,585
77,250
77,250
8,010
25,155
25,503
25,503
26,000
16,620
25,500
25,500
27,872
6,425
4,636
4,636
5,000
$ 1,446,580 $ 1,774,942 $ 1,774,942 $ 2,308,943
$ 141,734 $
175,000 $
175,000 $
196,541
163,160
173,400
173,400
176,868
143,571
140,000
140,000
140,000
374,235
480,197
480,197
494,603
160,494
15 5,43 5
15 5,43 5
15 8, 544
16,062
16,062
16,062
16,062
101,117
2,500
2,500
2,500
19,460
15,000
15,000
15,000
6,219
156,000
156,000
50,000
62,942
148,506
148,506
-
36,648
50,000
50,000
50,000
2,880
2,653
2,653
2,706
12,653
27,563
27,563
31,621
7,069
10,609
10,609
10,927
140,017
91,000
91,000
141,000
$ 1,388,261 $
1,643,925 $
1,643,925 $
1,486,372
96
City of Denton
Annual Program of Services
Return on Investment - Water Fund
$ 1,099,654
$ 1,200,034
$ 1,203,874 $
1,256,938
Return on Investment - Wastewater Fund
718,865
828,464
797,483
835,039
Return on Investment -
Electric Fund
4,186,163
4,507,707
4,532,714
4,884,489
Cost of Service Transfer
- Electric Fund
1,614,375
1,726,781
1,726,781
1,779,788
Cost of Service Transfer
- Water Fund
1,631,715
1,343,719
1,343,719
1,306,515
Cost of Service Transfer
- Solid Waste Fund
888,373
910,982
910,982
903,871
Cost of Service Transfer
- Wastewater Fund
969,706
1,004,787
1,004,787
887,879
Cost of Service Transfer
- Airport Fund
294,997
381,338
381,338
350,653
Cost of Service Transfer
- Risk Retention Fund
183,520
191,368
191,368
190,799
Cost of Service Transfer
- Insurance Fund
19,473
69,023
69,023
56,864
Cost of Service Transfer
- Recreation Fund
80,668
188,891
188,891
83,238
Cost of Service Transfer
- Municipal Court Security
73,689
70,000
70,000
70,000
Cost of Service Transfer
- Fleet Services Fund
371,303
387,276
387,276
338,567
Cost of Service Transfer
- Materials Management Fund
709,589
756,285
756,285
789,040
Cost of Service Transfer
- Technology Services Fund
469,274
454,790
454,790
437,321
Cost of Service Transfer
- Engineering Services Fund
-
344,033
344,033
556,548
Transfers
$ 13,311,364
$ 14,365,478
$ 14,363,344 $
14,727,549
TOTAL REVENUES $ 92,877,863 $ 97,658,221 $ 97,515,369 $ 102,185,095
Use of Fund Balance $ 80,902 $ 1,617,039 $ 759,891 $ 661,545
TOTAL RESOURCES $ 92,958,765 $ 99,275,260 $ 98,275,260 $ 102,846,640
97
City of Denton
Annual Program of Services
NEIGHBORHOOD SERVICES
Building Inspections
$ 1,930,329 $
2,064,576 $
2,064,576 $
2,452,355
Community Improvement Services
1,193,159
1,409,852
1,409,852
1,605,801
Libraries
5,236,011
5,680,205
5,680,205
5,665,136
Parks and Recreation
10,705,261
11,699,096
11,699,096
11,788,704
Planning
1,907,824
2,289,665
2,289,665
2,430,812
Development Review
290,719
-
-
-
Gas Well Review
514,606
424,656
424,656
420,504
Community Development
392,979
426,038
426,038
458,770
$ 22,170,888 $
23,994,088 $
23,994,088 $
24,822,082
PUBLIC SAFETY
Animal Services
Fire
Municipal Court
Municipal Judge
Police
TRANSPORTATION
$
$
1,046,470
22,624,434
1,314,111
393,335
24,545,863
49,924,213
$
$
1,112,159
23,528,017
1,398,503
439,210
25,894,249
52,372,138
$
$
1,112,159
23,528,017
1,398,503
439,210
25,894,249
52,372,138
$
$
1,134,965
24,095,824
1,460,545
442,716
27,056,934
54,190,984
Traffic Operations
$
2,010,077
$
2,128,084
$
2,128,084
$
2,238,105
Transportation Operations
370,829
372,715
372,715
448,312
Street Lighting
665,462
735,000
735,000
735,000
$
3,046,368
$
3,235,799
$
3,235,799
$
3,421,417
ADMINISTRATIVE & COMMUNITY
SERVICES
City Manager's Office
$
2,544,593
$
2,709,741
$
2,709,741
$
2,774,847
Economic Development
2,271,427
2,287,304
2,287,304
3,019,854
Facilities Management
3,124,802
3,425,856
3,425,856
3,742,957
Finance
3,305,024
3,448,146
3,448,146
3,543,503
Human Resources
1,514,818
1,604,453
1,604,453
1,565,523
Internal Audit
110,843
76,093
76,093
75,000
Legal Administration
1,835,131
2,364,654
2,364,654
2,194,662
Public Communications Office
686,378
1,203,797
1,203,797
1,234,547
Non -Departmental
2,424,280
2,553,191
1,553,191
2,261,264
$
17,817,296
$
19,673,235
$
18,673,235
$
20,412,157
TOTAL EXPENDITURES
$
92,958,765
$
99,275,260
$
98,275,260
$
102,846,640
98
City of Denton
Annual Program of Services
NEIGHBORHOOD SERVICES
Building Inspections
22.00
22.00
22.00
25.00
Community Improvement Services
15.00
15.00
15.00
15.00
Libraries
49.50
49.50
49.50
49.50
Parks and Recreation
119.08
121.54
121.54
121.54
Planning
20.00
20.00
20.00
20.00
Development Review
2.00
-
-
-
Gas Well Review
4.00
4.00
4.00
4.00
Community Development
2.00
2.00
2.00
2.00
233.58
234.04
234.04
237.04
PUBLIC SAFETY
Fire
168.75
167.75
167.75
168.25
Municipal Court
17.00
17.00
17.00
16.50
Municipal Judge
2.50
2.50
2.50
2.50
Police and Animal Services
230.23
236.23
236.23
239.23
418.48
423.48
423.48
426.48
TRANSPORTATION
Traffic Operations 13.00 12.00 12.00 12.00
Transportation Operations 1.00 1.00 1.00 2.00
14.00 13.00 13.00 14.00
ADMINISTRATIVE & COMMUNITY SERVICES
City Manager's Office
Economic Development
Facilities Management
Finance
Human Resources
Internal Audit
Legal Administration
Public Communications Office
TOTAL POSITIONS
14.00
16.00
15.00
15.00
4.75
4.75
4.75
5.75
14.00
14.00
14.00
15.00
24.50
23.50
23.50
23.50
13.00
13.00
13.00
11.00
1.00
-
-
-
13.00
14.00
14.00
14.00
6.50
8.50
8.50
8.50
90.75 93.75 92.75 92.75
756.81 764.27 763.27 770.27
99
City of Denton
Annual Program of Services
1
100
City of Denton
Annual Program of Services
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Miscellaneous
Operations
Debt Service
Transfers
Fixed Assets
TOTAL EXPENDITURES
Planning
Building Inspections
Community Improvement Services
Development Review
Gas Well Operations
Social Services
Library -Administration
Library -Emily Fowler Branch
Library -North Branch
Library -South Branch
Parks -Administration
Parks -Aquatics
Parks -Leisure Services
Parks -Maintenance
TOTAL PERSONNEL
$ 14,306,816 $
15,577,245 $
15,577,245 $
16,226,155
971,628
963,386
963,386
1,037,708
810,533
1,082,985
1,082,985
956,414
300,727
307,185
307,185
344,822
208,815
227,872
227,872
257,231
2,921,326
3,058,865
3,058,865
3,284,548
2,158,399
2,206,371
2,206,371
2,214,444
492,644
570,179
570,179
500,760
$ 22,170,888 $
23,994,088 $
23,994,088 $
24,822,082
20.00
20.00
20.00
20.00
22.00
22.00
22.00
25.00
15.00
15.00
15.00
15.00
2.00
-
-
-
4.00
4.00
4.00
4.00
2.00
2.00
2.00
2.00
11.00
11.00
11.00
11.00
13.00
13.00
13.00
13.00
14.50
14.50
14.50
14.50
11.00
11.00
11.00
11.00
7.00
7.00
7.00
9.00
35.41
35.79
35.79
35.79
31.31
31.39
31.39
31.39
45.36
47.36
47.36
45.36
233.58 234.04 234.04 237.04
101
City of Denton
Annual Program of Services
Program Description
Planning is comprised of the following divisions: Planning, Building Inspections, Community
Improvement Services, Gas Well Review, and Community Development The Planning Division
works to plan for diverse, economically balanced, and attractive communities for present and
future generations. The Building Inspections Division is responsible for safety, and reviews
applications for building and health permits. The Community Improvement Services Division
provides improvement services to ensure the health, safety, and general welfare of the citizens of
the City of Denton. The Gas Well Review Division oversees the permitting, regulating, and
inspecting, all gas well drilling sites and facilities. The Community Development Division focuses on
Denton's low to moderate income citizenry to develop and implement programs intended to assist
in social justice and regenerate aged neighborhoods.
Future Goals in FY 2014-15
Complete the Denton Plan Update.
Continue to administer the $50,000 Neighborhood Project Matching Grant Program.
Fully implement a Commercial Enforcement program.
Prior Year Accomplishments in FY 2013-14
The Planning Division launched the Clarion contract which assessed the Denton
Development Code and evaluated the development review process.
The Gas Well Inspections Division activated the interactive gas well map.
The Building Inspection Division updated the City of Denton Food and Food Service
Establishments Ordinance.
Continued enforcement of illegal commercial signage. Since October 2013, there has
been a 95% voluntary compliance rate on 440 sign cases, and staff have made personal
contact with more than 250 business owners/managers to further educational efforts.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
102
City of Denton
Annual Program of Services
Planning $
1,907,824 $
2,289,665 $
2,289,665 $
2,430,812
Building Inspections
1,930,329
2,064,576
2,064,576
2,452,355
Community Improvement Services
1,193,159
1,409,852
1,409,852
1,605,801
Development Review
290,719
-
-
-
Gas Well Review
514,606
424,656
424,656
420,504
Community Development
392,979
426,038
426,038
458,770
TOTAL EXPENDITURES $
6,229,616 $
6,614,787 $
6,614,787 $
7,368,242
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Miscellaneous
Operations
Transfers
Fixed Assets
TOTAL EXPENDITURES
$ 4,807,517 $
5,204,168 $
5,204,168 $
5,486,981
159,194
127,948
127,948
161,524
7,672
6,000
6,000
9,634
86,190
69,625
69,625
96,059
208,815
226,912
226,912
257,231
397,720
436,007
436,007
610,307
562,508
544,127
544,127
700,746
-
-
-
45,760
$ 6,229,616 $
6,614,787 $
6,614,787 $
7,368,242
Planning 20.00
20.00 20.00 20.00
Building Inspections 22.00
22.00 22.00 25.00
Community Improvement Services 15.00
15.00 15.00 15.00
Development Review 2.00
- - -
Gas Well Review 4.00
4.00 4.00 4.00
Community Development 2.00
2.00 2.00 2.00
TOTAL PERSONNEL 65.00
63.00 63.00 66.00
MAJOR BUDGET ITEMS
FY 2013-14
FY 2014-15
The budget reflected the addition of $19,881 to increase the
The budget includes $30,119 to increase the Human Services
Human Services Advisory Committee funding.
Advisory Committee funding; $70,073 for Annexation Expenses,
$32,000 for a Development Center, and $125,000 for ROW
The budget reflected the transfer of 2 FTEs from Development
Review to Engineering Services.
Maintenance Contract.
The budget includes a $40,000 budget amendment for the Better
The budget reflects the addition of 3 FTE's, 2 Building Inspectors,
Block Program.
and 1 Permit Technician in the Building Inspections Division.
103
City of Denton
Annual Program of Services
PROGRAM DESCRIPTION
The Social Services Agency contributions from the General Fund represent funding at approximately one dollar and
ninety four cents per capita, which is an additional $30,119 compared to the allocated amount in FY 2013-14. Also
included in this funding is the Community Development Manager, Human Services Coordinator, and costs associated
with technology for the Community Development Department.
Social Service Agency Contributions
Court -Appointed Special Advocates $
12,550 $
15,000 $
15,000 $
12,000
HOPE Inc.,- Transitional Housing
25,500
25,500
25,500
HOPE Inc., HMIS
41,991
18,000
18,000
18,000
PediPlace
4,480
2,500
2,500
-
Salvation Army
20,000
20,000
20,000
20,000
Fred Moore Day Nursery School
35,000
40,000
40,000
45,000
Health Services of North Texas
-
-
-
3,000
Interfaith
-
-
-
3,800
Camp Summit
2,000
2,000
2,000
-
Special Program for Aging Needs
10,920
13,881
13,881
5,700
Denton Community Health Clinic
7,500
7,500
12,000
Denton Christian Preschool
22,500
25,000
25,000
26,000
Retired Senior Volunteer Program
10,000
10,500
10,500
11,000
Denton County MHMR
-
-
-
9,000
Family Health Care
-
-
-
18,000
Communities in School
10,550
10,000
10,000
11,000
Agency Contributions Subtotal
169,991
189,881
189,881
220,000
Personal Services
188,889
201,301
201,301
203,642
Materials and Supplies
-
-
-
1,810
Insurance
3,026
3,723
3,723
3,360
Operations
2,271
2,160
2,160
5,696
Transfers
28,802
28,973
28,973
24,262
TOTAL EXPENDITURES $
392,979 $
426,038 $
426,038 $
458,770
TOTAL PERSONNEL 2.00 2.00 2.00 2.00
104
City of Denton
Annual Program of Services
1
105
City of Denton
Annual Program of Services
Program Description
The Denton Public Library builds community by promoting lifelong learning, encouraging human
connections and sharing resources. The Denton Public Library strives to fulfill its role as a vital
community resource by providing safe and welcoming places to meet, work, and learn and by
offering a current collection of materials in both electronic and traditional forms. A well -trained
staff offers relevant educational opportunities to the community through in-house and outreach
events.
Future Goals in FY 2014-15
Establish low tech makerspace at Emily Fowler Central Library.
Develop and promote support services for local business.
Increase direct participation in community business and non -profits.
Provide advanced software training through The Forge makerspace.
Prior Year Accomplishments in FY 2013-14
Creation of a new long-range plan for library facilities, services and materials.
Increased electronic delivery format options for customers including streaming movies,
music and audio books and digital magazines.
Provided new public computers, scanners, copy and fax machines and tablet technology.
Opened the Forge, a collaborative electronic workspace with specialized hardware and
software options for the public.
Formed an outreach team to coordinate participation in community events.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
106
City of Denton
Annual Program of Services
Library Administration
$
1,548,218
$
1,705,277
$
1,705,277
$
1,770,891
Emily Fowler Branch
1,254,163
1,416,565
1,416,565
1,330,336
North Branch
1,424,461
1,493,643
1,493,643
1,497,786
South Branch
1,009,169
1,064,720
1,064,720
1,066,123
TOTAL EXPENDITURES
$
5,236,011
$
5,680,205
$
5,680,205
$
5,665,136
EXPENDITURES
1N
1
ACTUAL
1
BUDGET
ESTIMATE
12014-15
ADOPTED
Personal Services
$
3,141,934
$
3,437,386
$
3,437,386
$
3,500,009
Materials & Supplies
176,022
138,500
138,500
150,319
Maintenance & Repair
39,872
76,600
76,600
115,888
Insurance
63,947
77,322
77,322
76,510
Operations
407,732
412,193
412,193
447,420
Transfers
913,860
968,025
968,025
919,990
Fixed Assets
492,644
570,179
570,179
455,000
TOTAL EXPENDITURES
$
5,236,011
$
5,680,205
$
5,680,205
$
5,665,136
Library Administration
11.00
11.00
11.00
11.00
Emily Fowler Branch
13.00
13.00
13.00
13.00
North Branch
14.50
14.50
14.50
14.50
South Branch
11.00
11.00
11.00
11.00
TOTAL PERSONNEL
49.50
49.50
49.50
49.50
MAJOR BUDGET ITEMS
FY 2013-14
1
FY 2014-15
The budget reflected the addition of $13,000 for a
Makerspace (The Forge) and $80,000 for an Americans
with Disabilities Act compliant ramp.
The budget reflects the addition of $50,000 for the
replacement of two automated checkout and return
stations.
107
City of Denton
Annual Program of Services
Program Description
The mission of the Parks and Recreation Department is: "enriching lives and building community
through the stewardship of public parks and open space, and diverse recreational opportunities
that foster lifelong wellness, creativity, and, learning." The four divisions within Parks and
Recreation support this mission through strategic planning, CIP enhancements, and the provision of
a variety of passive and active recreational opportunities, programs, and special events. The Parks
and Recreation Department fulfills the recreational needs of the broad demographic segment of our
city by the effective utilization of our parks, athletic fields, walking trails and aquatic facilities.
Future Goals in FY 2014-15
Complete construction and open Vela Soccer Complex.
Complete renovation and open Golf Driving Range and batting cages.
Develop plans for $1.3M TXDOT Trail Grant
Prior Year Accomplishments in FY 2013-14
Received $1.3M TXDOT Trail Grant to add trails and connections in North Denton
Expanded Milam Park and renovated sidewalk in Quakertown Park
Received awards from Texas Public Pool Council for Aquatic Safety Program of the Year and
the Parks Maintenance Division placed second at the TRAPS Region 2-3 Parks Rodeo.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
108
City of Denton
Annual Program of Services
Parks Administration
$
932,357
$
912,684
$
912,684
$
1,015,832
Parks Aquatics
2,027,091
2,325,633
2,325,633
2,166,361
Parks Leisure Services
2,591,566
2,760,623
2,760,623
2,969,538
Parks Maintenance
5,154,247
5,700,156
5,700,156
5,636,973
TOTAL EXPENDITURES
$
10,705,261
$
11,699,096
$
11,699,096
$
11,788,704
EXPENDITURES 1N
1
ACTUAL
1
BUDGET
12014-15
ESTIMATE
ADOPTED
Personal Services
$
6,357,365
$
6,935,691
$
6,935,691
$
7,239,165
Materials & Supplies
636,412
696,938
696,938
725,865
Maintenance & Repair
762,989
1,000,385
1,000,385
830,892
Insurance
150,590
160,238
160,238
172,253
Miscellaneous
-
960
960
-
Operations
2,115,874
2,210,665
2,210,665
2,226,821
Transfers
682,031
694,219
694,219
593,708
$
10,705,261
$
11,699,096
$
11,699,096
$
11,788,704
"PERSONNEL1
1
12014-15
Time Equivalents (FTE)
ACTUAL
BUDGET,Full
11' 1
Parks Administration
7.00
7.00
7.00
9.00
Parks Aquatics
35.41
35.79
35.79
35.79
Parks Leisure Services
31.31
31.39
31.39
31.39
Parks Maintenance
45.36
47.36
47.36
45.36
TOTAL PERSONNEL
119.08
121.54
121.54
121.54
MAJOR BUDGET ITEMS
FY 2013-14
1
FY 2014-15
The Parks budget reflected the addition of $30,000 for the
Park Foundation Executive Director, $115,000 for the
Denton County Historic Bridge.
The Parks Aquatic budget reflected the addition of $227,721
for replacement and upgrades to the Natatorium and Water
Park.
The Parks Maintenance budget reflected the addition of 2
FTEs for operations and maintenance of the Vela Soccer
Complex.
budget reflects no major changes.
109
City of Denton
Annual Program of Services
1
110
City of Denton
Annual Program of Services
Personal Services
$ 43,228,308 $
45,388,685 $
45,388,685 $
46,860,233
Materials & Supplies
787,377
764,953
764,953
800,381
Maintenance & Repair
448,521
465,088
465,088
487,500
Insurance
601,736
614,971
614,971
582,094
Miscellaneous
154,702
179,041
179,041
154,265
Operations
2,502,387
2,718,209
2,718,209
2,755,638
Transfers
2,114,797
2,161,191
2,161,191
2,410,923
Fixed Assets
86,385
80,000
80,000
139,950
TOTAL EXPENDITURES
$ 49,924,213 $
52,372,138 $
52,372,138 $
54,190,984
Fire Department
168.75
167.75
167.75
168.25
Municipal Court Department
17.00
17.00
17.00
16.50
Municipal Judge Department
2.50
2.50
2.50
2.50
Police & Animal Services Departments
230.23
236.23
236.23
239.23
TOTAL PERSONNEL
418.48
423.48
423.48
426.48
ill
City of Denton
Annual Program of Services
Program Description
The Denton Fire Department, including Fire Administration, Fire Operations, and Fire Prevention,
provides a broad range of prevention and safety services capable of dynamic and flexible response
whenever called upon. The department, in partnership with other City Departments and the
community; safely, efficiently, and effectively deploys its resources in intelligent and planned
responses.
Future Goals in FY 2014-15
Begin construction of Fire Station 2.
Pursue land acquisition for Station 4.
Begin Texas Fire Chiefs Association Best Practices Program.
Continue exploring funding options for a training facility.
Prior Year Accomplishments in FY 2013-14
Design of Station 2 - LEED certified building.
Participation in Citizen's CIP Bond Committee program.
Implementation of on-line training program.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
112
City of Denton
Annual Program of Services
Fire Administration
$
1,668,098
$
1,929,631
$
1,929,631
$
2,104,161
Fire Operations
19,767,854
20,371,324
20,371,324
20,732,432
Fire Prevention
1,188,482
1,227,062
1,227,062
1,259,231
TOTAL EXPENDITURES
$
22,624,434
$
23,528,017
$
23,528,017
$
24,095,824
EXPENDITURES
1N
1
ACTUAL
1
BUDGET
12014-15
ESTIMATE
ADOPTED
Personal Services
$
19,886,148
$
20,593,202
$
20,593,202
$
21,021,665
Materials & Supplies
449,678
427,933
427,933
433,401
Maintenance & Repair
238,762
254,196
254,196
258,804
Insurance
255,236
258,591
258,591
233,931
Miscellaneous
48,292
54,600
54,600
54,600
Operations
1,133,522
1,287,928
1,287,928
1,288,933
Transfers
535,580
571,567
571,567
724,490
Fixed Assets
77,216
80,000
80,000
80,000
TOTAL EXPENDITURES
$
22,624,434
$
23,528,017
$
23,528,017
$
24,095,824
Fire Administration
Fire Operations
Fire Prevention
TOTALPERSONNEL
7.50
7.50
7.50
8.00
153.00
152.00
152.00
152.00
8.25
8.25
8.25
8.25
168.75 167.75 167.75 168.25
BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget reflects no major changes.
ie budget reflects funding for an additonal 0.5 FTE to
crease a part-time Administrative Assistant to full time.
113
City of Denton
Annual Program of Services
Program Description
The Municipal Court is responsible for administration and clerical support for all municipal court
proceedings required by state statute. These responsibilities include collection of fines, fees and
state costs, filing of all appropriate documentation, coordinating court appearances of participants,
reporting convictions to the State of Texas Department of Public Safety and providing statistical
reporting to City and state entities. The Municipal Court has custodial duties over all documents
and records that become part of the legal process. Municipal Court remits mandated fees to the
State of Texas.
Future Goals in FY 2014-15
Combine Juvenile Case Manager and Teen Court program Administrator work area to
centralize all juvenile case processing. A partially completed second courtroom will be the
Juvenile hearing area with those offices close by.
Leverage technology in all areas of the court to make processes more efficient and cost
effective. Explore Kiosk for lobby, utilize electronic ticket writers for all law enforcement
agencies, perfect public record search capability, add web options such as drivers safety and
deferred adjudication requests on-line.
Continue to expand and explore better collection methods to encourage case resolution and
timely payment on court ordered judgments.
Prior Year Accomplishments in FY 2013-14
We transitioned to paperless court processes in June 2013. We reduced our spending by
$5,000 by eliminating case jackets and color coding system.
We implemented the Electronic jail payment system at our City jail.
We updated our main office area with new cubicles. We consolidated from six to four
cubicles allowing more work space for the clerks, a better visual to the public and a more
efficient use of our office space.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
114
City of Denton
Annual Program of Services
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Miscellaneous
Operations
Transfers
Fixed Assets
TOTAL EXPENDITURES
TOTAL PERSONNEL
$ 1,086,058 $
1,188,087 $
1,188,087 $
1,178,363
58,478
51,777
51,777
76,798
-
-
-
15,500
14,982
19,072
19,072
18,620
5,200
5,300
5,300
5,300
29,872
32,316
32,316
53,561
110,352
101,951
101,951
112,403
9,169
-
-
-
$ 1,314,111 $
1,398,503 $
1,398,503 $
1,460,545
17.00
OR BUDGET ITEMS
17.00 17.00 16.50
FY 2013-14 I FY 2014-15
The budget reflects no major changes. The budget reflects $31,385 in funding for five Electronic
Ticket Writers for utilization by the Texas Woman's
University Police Department.
115
City of Denton
Annual Program of Services
Program Description
The Municipal Judge's office performs all discretionary functions of an independent judiciary on
behalf of the City of Denton. As required by law, the judge presides over all trials or hearings held
in the Denton Municipal Court. Judicial functions include: jury trials, non -jury (bench) trials, pre -
trials, bonds, summons, plea dockets, bond forfeiture hearings, Indigency hearings, payment plans,
compliance and default hearings, and juvenile pleas. In addition to the judicial functions observed
by the general public in open court, the Municipal Judge establishes court policies, implements
processes and court work flow, and revises court policies and procedures in accordance with
applicable statutory mandate. The Judge determines municipal fine schedules, issues municipal
arrests, inspection warrants, and orders for the seizure of dangerous or cruelly treated animals.
The Judge acts as a magistrate for criminal enforcement procedures for the Denton Police
Department through the issuance of writs, warrants and other processes as to all levels of
misdemeanor and felony prosecution.
Future Goals in FY 2014-15
Continue to re-evaluate and refine processes and procedures related to Denton Community
Improvement Services cases filed with the Court and monitor methods or processes
designed to better dispose of and enforce judgments rendered under the Denton
Development Code or City ordinances.
Develop, implement and refine "on-line" options available to defendants wishing to dispose
of their cases without personal appearance before the Court. These processes include
internet based plea and request processes, as well as improved and streamlined options for
payment by debit or credit card.
Prior Year Accomplishments in FY 2013-14
The Judge's Office helped to develop and implement collection procedures and evaluated
jail processes in light of collection improvement standards.
The Judge's Office developed forms and directives necessary to accommodate changes in
statutes enacted by the 83rd Texas State Legislature, including appropriate juvenile and
discovery related forms mandated by legislative act. The Judge's Office continued to refine
electronic queues for various traffic and penal case processes related to a "paperless court,"
including continuance requests and attorney representation notices, continuances and
forms.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
116
City of Denton
Annual Program of Services
Personal Services
Materials & Supplies
Insurance
Operations
Transfers
TOTAL EXPENDITURES
TOTAL PERSONNEL
$ 297,553 $
394,538 $
394,538 $
393,041
1,502
4,943
4,943
4,943
4,266
51265
5,265
4,934
4,308
41167
4,167
4,478
85,706
30,297
30,297
35,320
$ 393,335 $
439,210 $
439,210 $
442,716
2.50
OR BUDGET ITEMS
2.50 2.50 2.50
FY 2013-14 I FY 2014-15
The budget reflected no major changes.
The budget reflects no major changes.
117
City of Denton
Annual Program of Services
Program Description
The Police Department is a full -service law enforcement and public safety agency that provides
services within the city limits of Denton. The department is divided into three bureaus, Operations
Bureau, Criminal Investigations Bureau, and Administrative Services Bureau. The mission of the
Denton Police Department is to positively impact the quality of life in our community through
excellent public service, protection of persons and property, and enforcement of the law.
Future Goals in FY 2014-15
Expand the use of technology and social media to engage members of the community with
the Police Department.
Increase the training options available to personnel by utilizing new training center.
Initiate Departmental Strategic plan tied to a financial forecast emphasizing crime
reduction, community policing initiatives, expansion of police facilities, and adequate
staffing levels.
Prior Year Accomplishments in FY 2013-14
Opened Public Safety Training Facility and hosted our first full-time police academy for five
Denton Police Department Police Officer Recruits.
Implemented citizen volunteer program which includes citizen patrol.
Began construction of new animal shelter facility.
Became the #1 most followed police agency in U.S. on Twitter for similar sized police
departments with 12,288 followers.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
118
City of Denton
Annual Program of Services
Animal Services Department
$
1,046,470
$
1,112,159
$
1,112,159
$
1,134,965
Police Department
24,545,863
25,894,249
25,894,249
27,056,934
TOTAL EXPENDITURES
$
25,592,333
$
27,006,408
$
27,006,408
$
28,191,899
EXPENDITURES BY CLASSIFICATION
ACTUAL
BUDGET
ESTIMATE
ADOPTED
Personal Services
$
21,958,549
$
23,212,858
$
23,212,858
$
24,267,164
Materials & Supplies
277,719
280,300
280,300
285,239
Maintenance & Repair
209,759
210,892
210,892
213,196
Insurance
327,252
332,043
332,043
324,609
Miscellaneous
101,210
119,141
119,141
94,365
Operations
1,334,685
1,393,798
1,393,798
1,408,666
Transfers
1,383,159
1,457,376
1,457,376
1,538,710
Fixed Assets
-
-
-
59,950
TOTAL EXPENDITURES
$
25,592,333
$
27,006,408
$
27,006,408
$
28,191,899
Animal Services Department
Police Department
TOTAL PERSONNEL
11.00 11.00 11.00 11.00
219.23 225.23 225.23 228.23
230.23 236.23 236.23 239.23
OR BUDGET ITEMS
FY 2013-14 1 FY 2014-15
The budget reflected the addition of six (6) FTE's; 4 The budget reflects the addition of three (3.0) FTE's, all
additional patrol officers, 1 additional parking enforcement of which are patrol officers.
officer and a grant funded civilian position. The budget
reflects the addition of $17,931 for the Childrens Advocacy
Center.
119
City of Denton
Annual Program of Services
1
120
City of Denton
Annual Program of Services
Personal Services
Materials & Supplies
Maintenance & Repairs
Insurance
Miscellaneous
Operations
Transfers
Fixed Assets
TOTAL EXPENDITURES
Transportation Operations
Traffic Operations
TOTAL PERSONNEL
$ 1,194,096 $
1,125,504 $
1,125,504 $
1,214,091
18,621
24,075
24,075
27,482
479,406
689,272
689,272
785,548
28,007
32,829
32,829
24,343
2,157
2,800
2,800
2,800
1,003,458
1,075,822
1,075,822
1,068,818
320,623
85,497
85,497
98,335
-
200,000
200,000
200,000
$ 3,046,368 $
3,235,799 $
3,235,799 $
3,421,417
1.00 1.00 1.00 2.00
13.00 12.00 12.00 12.00
14.00
13.00 13.00 14.00
121
City of Denton
Annual Program of Services
Program Description
Traffic and Transportation Operations provide for the safe operation and support services for the
transportation systems and industry. The Traffic Department monitors traffic volumes, maintains
traffic signals, pavement markings, and signage. The Transportation Operations support
transportation related planning activities for the regional transportation infrastructure to improve
mobility and enhance air quality; all of which impacts the quality of life and economic vitality of the
City of Denton and surrounding region. Both departments respond to citizen requests, provide
emergency response, manage transportation issues, review new development, and assure
compliance with federal, state, and local standards.
Future Goals in FY 2014-15
Assist Regional Transportation Council Representative with regionally significant
transportation initiatives (IH-35E, IH-35W, Cotton Belt, and legislative efforts to improve
transportation revenue options to improve mobility).
Proceeding with design work for new traffic signals at the intersections of Brinker at
Colorado, Brinker at Spencer, Alegra Vista at Dallas, and State School at Unicorn Lake.
Continue to comply with the Federal standards for traffic sign reflectivity program which
will include starting overhead replacement of regulatory and warning signs (on traffic
signal mast arms, span wire intersections and bridges).
Prior Year Accomplishments in FY 2013-14
Supported elected officials efforts in their efforts to ensure the construction phase of IH-35E
Managed Lane Project addresses mobility and capacity needs for Denton.
Assisted DCTA with implementing bus shelter plan for DCTA fixed routes.
Enhanced organizational awareness and benefits of active transportation modes.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
122
City of Denton
Annual Program of Services
Traffic Operations
$
2,010,077
$
2,128,084
$
2,128,084
$
2,238,105
Street Lighting
665,462
735,000
735,000
735,000
Transportation Operations
370,829
372,715
372,715
448,312
TOTAL EXPENDITURES
$
3,046,368
$
3,235,799
$
3,235,799
$
3,421,417
EXPENDITURES
1N
1
ACTUAL
1
BUDGET
ESTIMATE
12014-15
ADOPTED
Personal Services
$
1,194,096
$
1,125,504
$
1,125,504
$
1,214,091
Materials & Supplies
18,621
24,075
24,075
27,482
Repair & Maintenance
479,406
689,272
689,272
785,548
Insurance
28,007
32,829
32,829
24,343
Miscellaneous
2,157
2,800
2,800
2,800
Operations
1,003,458
1,075,822
1,075,822
1,068,818
Transfers
320,623
85,497
85,497
98,335
Fixed Assets
-
200,000
200,000
200,000
TOTAL EXPENDITURES
$
3,046,368
$
3,235,799
$
3,235,799
$
3,421,417
Traffic Operations
Transportation Operations
TOTALPERSONNEL
13.00 12.00 12.00 12.00
1.00 1.00 1.00 2.00
14.00 13.00 13.00 14.00
R BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget reflects additional funding of $53,034 for increased The budget reflects the addition of one FTE for a Bicycle and
LED light replacements. The budget reflects increased pavement Pedestrian Coordinator, $89,661. The budget reflects additional
marking of $75,000, and $70,200 for traffic signal backup power funding of $50,000 for increased LED light replacements, a
supplies. traffic count study of $60,760, and $50,000 for traffic signal
backup power supplies.
123
City of Denton
Annual Program of Services
1
124
City of Denton
Annual Program of Services
Personal Services
$ 9,467,977 $
9,522,694 $
8,522,694 $
9,613,754
Materials & Supplies
276,952
502,925
502,925
552,008
Maintenance & Repair
628,682
857,546
857,546
916,377
Insurance
99,481
111,310
111,310
108,263
Miscellaneous
265,914
370,113
370,113
499,308
Operations
4,881,630
5,368,715
5,368,715
5,939,951
Transfers
2,159,490
2,922,158
2,922,158
2,725,662
Fixed Assets
37,170
17,774
17,774
56,834
TOTAL EXPENDITURES
$ 17,817,296 $
19,673,235 $
18,673,235 $
20,412,157
City Manager's Office
14.00
16.00
15.00
15.00
Economic Development Department
4.75
4.75
4.75
5.75
Facilities Management
14.00
14.00
14.00
15.00
Finance Department
24.50
23.50
23.50
23.50
Internal Audit Department
1.00
-
-
-
Human Resources Department
13.00
13.00
13.00
11.00
Legal Administration Department
13.00
14.00
14.00
14.00
Public Communications Office
6.50
8.50
8.50
8.50
TOTAL PERSONNEL
90.75
93.75
92.75
92.75
125
City of Denton
Annual Program of Services
Program Description
The City Manager serves under the policy direction of the City Council and provides the leadership
for implementation of the City Council policies to ensure residents and businesses receive
exceptional city services and Denton maintains a high quality of life. The City Manager's Office
facilitates the coordination and implementation of City Council policy direction, provides
administration of the organization, and develops methods for the effective and efficient delivery of
services to the Denton citizens. The City Secretary's Office supports the City Council and City
Manager by safeguarding the records management process, enhancing access to municipal records,
overseeing the election process, and providing daily assistance to internal and external
stakeholders.
Future Goals in FY 2014-15
Implement effective and efficient service delivery in accordance with Council policy.
Strengthen relationships with government, education, and community groups.
Ensure that customer service is conducted in a professional and courteous manner that
meets or exceeds customer satisfaction expectations.
Explore opportunities to utilize technology to make access to information and
communication with our stakeholders more effective.
Prior Year Accomplishments in FY 2013-14
Facilitated implementation of City Council policy direction and goals as set forth in the
Strategic Plan.
Strengthened and cultivated relationships with education and government entities by
coordinating regular meetings with the City Council and key staff members including
county, state, and federal legislators, University of North Texas, Texas Woman's University,
and Denton Independent School District to address issues of common interest and concern.
Responded to citizen and staff information inquiries in a friendly and timely manner, often
directing inquiries to information on the City's website.
Implemented an automated agenda process for City Council Meetings, leveraging
technology to enhance efficiency and effectiveness.
Facilitated and began implementation of a Leadership Team action plan to enhance
communication and encourage innovation throughout the organization.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
126
City of Denton
Annual Program of Services
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Miscellaneous
Operations
Transfers
Fixed Assets
TOTAL EXPENDITURES
TOTAL PERSONNEL
$ 2,108,014 $
2,353,904 $
2,353,904 $
2,392,436
32,586
34,208
34,208
40,788
6,887
11,628
11,628
19,980
29,483
20,313
20,313
18,602
61,173
55,575
55,575
58,075
140,109
119,146
119,146
119,954
151,591
114,967
114,967
125,012
14,750
-
-
-
$ 2,544,593 $
2,709,741 $
2,709,741 $
2,774,847
14.00
BUDGET ITEMS
16.00 15.00 15.00
FY 2013-14 I FY 2014-15
The budget reflected no major changes.
budget reflectes no major changes.
127
City of Denton
Annual Program of Services
Program Description
The Economic Development Department's objective is to promote and assist positive development in Denton
through programs, partnerships, and redevelopment efforts. The department acts as the liaison to partners
in higher education, chambers of commerce, developers, businesses, and for specific CIP projects. Staff
compiles and distributes community statistics, information, and provides responses to concerns and
informational requests. Staff serves as liaisons for the Economic Development Partnership Board and two
Tax Increment Reinvestment Zone Boards.
Future Goals in FY 2014-15
Facilitate the creation and implementation of a new 2-3 year Strategic Action Agenda for Economic
Development.
Develop recruitment initiatives for targeted industry clusters, including aviation/aerospace supply
chain, Peterbilt/automotive supply chain, hi -tech businesses, and green energy industries.
Continue to promote the development of the Westpark Industrial Park and TIRZ, by creating a Master
Plan for Industrial Development.
Develop a comprehensive incentive program and return on investment reporting mechanism.
Staff participation in local, regional, state, national, and international coalitions and professional
organizations to better position Denton for economic growth.
Prior Year Accomplishments in FY 2013-14
Implemented the Downtown Plan through business recruitment where fourteen new businesses
opened and two new multi -use buildings were developed creating 118,100 square feet of new living
space, and facilitated the Downtown Reinvestment Grant Program where the City saw a return on
investment of $49 for each dollar granted in the program.
Facilitated the location and/or expansion of several major businesses in Denton including Tetrapak,
Peerless, Mayday Manufacturing, Fastenal, Labinal, Target, and Peterbilt. Supported retail
development for Rayzor Ranch, Golden Triangle Mall, Unicorn Lake, and Denton Crossing.
Provided research and assistance to more than 150 businesses; participated in recruitment activities
for more than 40 businesses; made 110 business retention visits; participated, coordinated, and/or
hosted business meetings and workshops, and festival that had more than 12,000 attendees
collectively.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
128
City of Denton
Annual Program of Services
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Miscellaneous
Operations
Transfers
Fixed Assets
Subtotal
380 Agreements - Ad Valorem
380 Agreements - Sales Tax
Chamber of Commerce Contribution
Subtotal
TOTAL EXPENDITURES
TOTAL PERSONNEL
$ 500,303 $
504,240 $
504,240 $
622,523
39,939
27,371
27,371
38,234
-
-
-
576
4,416
9,292
9,292
9,034
18,475
21,500
21,500
148,195
62,392
64,023
64,023
104,525
103,848
25,702
25,702
31,231
729,373
652,128
652,128
954,318
104,332
103,279
103,279
183,767
1,376,292
1,471,000
1,471,000
1,820,872
61,430
60,897
60,897
60,897
1,542,054
1,635,176
1,635,176
2,065,536
$ 2,271,427 $
2,287,304 $
2,287,304 $
3,019,854
4.75
BUDGETITEMS
4.75 4.75 5.75
FY 2013-14 I FY 2014-15
The budget reflected the addition of $20,000 for economic
development events and programming. In addition the budget was
reduced by $100,000 in order to create the Downtown
Reinvestment Fund. The Downtown Reinvestment Fund will
account for expenses related to the Downtown Reinvestment Grant
Program.
The budget reflects the addition of $220,000 for the Tech Denton
Economic Development Initiative that includes 1 FTE, and
$40,000 for the Open Counter Small Business Support program.
129
City of Denton
Annual Program of Services
Program Description
The Facilities Management Department is responsible for the preventative maintenance & care of
forty-four buildings, vertical construction of all City owned facilities, card access systems for twenty
buildings, access ID cards for all employees, and janitorial services for thirty-two buildings. The
department maintains construction contracts, which includes supervision of architects, consultants
and contractors. The department's Capital Improvement Program (CIP) encompasses all City
vertical construction (excluding electric substations, lift stations, pump stations, etc) and the
Facilities Maintenance Program (formerly Roofs, Flooring & HVAC). Facilities Management is also
responsible for supervising approved One Time Building Needs projects.
Future Goals in FY 2014-15
Continue to provide excellent customer service.
Maintain City facilities and equipment in the most cost effective manner possible.
Prior Year Accomplishments in FY 2013-14
Completed: Joint Training Facility at City Hall East PD, City Hall East roof replacement, City
Hall City Manager's restroom remodel and Martin Luther King HVAC replacement.
Continued work on projects including: Linda McNatt Animal Care and Adoption Center,
Pecan Creek Operation building, Hickory Street enhancements, Denton Municipal Electric
Meter Shop expansion, Solid Waste Parking Structure, Denton Municipal Electric Master
Plan, Solid Waste Administration expansion, Solid Waste Home Chemical Collection
expansion/relocation, Emily Fowler Public Library ADA ramp, Denton Municipal Electric
office building, Solid Waste acreage, Fire Station replacement, Fleet roof replacement, Emily
Fowler Public Library roof replacement, City Hall AV remodel, City Hall East Courts remodel
and Lake Lewisville Water Treatment Plant roof replacement.
Performed preventative maintenance on City facilities and equipment to ensure the longest
possible lifespan with as little interruption as possible for customers and employees.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
130
City of Denton
Annual Program of Services
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Miscellaneous
Operations
Transfers
Fixed Assets
TOTAL EXPENDITURES
TOTAL PERSONNEL
$ 1,239,813 $
1,297,707 $
1,297,707 $
1,414,034
37,675
47,248
47,248
47,275
620,265
834,043
834,043
886,946
14,668
17,103
17,103
17,772
1,570
1,503
1,503
1,503
1,075,220
1,104,867
1,104,867
1,208,982
135,591
123,385
123,385
127,385
-
-
-
39,060
$ 3,124,802 $
3,425,856 $
3,425,856 $
3,742,957
14.00
OR BUDGET ITEMS
14.00 14.00 15.00
FY 2013-14 I FY 2014-15
The budget reflected $75,000 in one time funding for ADA
enhancements and $132,590 in recurring funding to maintain
square footage increases of facilities.
The budget reflects the addition of one FTE, a Licensed Facilities
Trades Technician, $40,000 reduction of janitorial services from
reduced frequency, $30,500 in one time funding to demolish a
city building, and $46,777 in one time funding for an OCI survey
of Airport roads and City parking lots.
131
City of Denton
Annual Program of Services
Program Description
The Finance Department is comprised of the Accounting, Budget and Treasury, and Finance
Administration divisions. The department is responsible for a variety of functions. These include:
accounting, accounts payable and receivable, payroll, cash management, managing the City's
investment portfolio, debt management, budgeting, and long-range financial planning. The
department produces quarterly financial reports, prepares the Comprehensive Annual Financial
Report (CAFR) and the Annual Program of Services (Budget).
Future Goals in FY 2014-15
Expand the City's lean government program and expand internal capabilities.
Implement an automated timekeeping system including leave accruals.
Implement JD Edwards upgrade enhancements.
Update position control module in JD Edwards.
Prior Year Accomplishments in FY 2013-14
Implemented bond fund consolidation and simplified arbitrage reporting.
Implemented an on-line payment and reporting system for Municipal Court operations as
well as a shared services system for warrants through NCTCOG.
Received the Government Finance Officers Association Distinguished Budget Presentation
Award and the Certificate of Achievement for Excellence in Financial Reporting.
Began a lean government initiative with a demonstration project.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
132
City of Denton
Annual Program of Services
Accounting
$
1,752,980
$ 1,745,612
$
1,745,612
$
1,799,092
Budget and Treasury
1,301,646
1,393,070
1,393,070
1,421,219
Finance Administration
250,398
309,464
309,464
323,192
TOTAL EXPENDITURES
$
3,305,024
$ 3,448,146
$
3,448,146
$
3,543,503
EXPENDITURES 1N
1
ACTUAL
1
BUDGET
12014-15
ESTIMATE
ADOPTED
Personal Services
$
2,201,587
$ 2,406,167
$
2,406,167
$
2,471,795
Materials & Supplies
87,477
66,178
66,178
105,393
Repair & Maintenance
705
675
675
675
Insurance
20,598
25,528
25,528
24,462
Miscellaneous
2,234
1,915
1,915
1,915
Operations
799,032
808,630
808,630
794,177
Transfers
193,391
139,053
139,053
145,086
TOTAL EXPENDITURES
$
3,305,024
$ 3,448,146
$
3,448,146
$
3,543,503
"PERSONNELDIVISION
1
1
12014-15
Time Equivalents (FTE)
ACTUAL
BUDGETFull
11' 1
Accounting
15.00
15.00
15.00
15.00
Budget and Treasury
7.50
6.50
6.50
6.50
Finance Administration
2.00
2.00
2.00
2.00
TOTAL PERSONNEL
24.50
23.50
23.50
23.50
MAJOR BUDGET ITEMS
FY 2013-14
FY 2014-15
The budget reflected no major changes.
The budget reflects no major changes.
133
City of Denton
Annual Program of Services
Insurance
$ 906 $
1,093 $
1,093 $
Operations
109,937
75,000
75,000 75,000
TOTAL EXPENDITURES
$ 110,843 $
76,093 $
76,093 $ 75,000
TOTAL PERSONNEL
1.00
BUDGET ITEMS
FY 2013-14 1 FY 2014-15
The budget reflected no major changes.
budget reflects no major changes.
134
City of Denton
Annual Program of Services
1
135
City of Denton
Annual Program of Services
Program Description
The Human Resources Department is a partner that provides departments within the organization
advice, support, and recommendations to effectively utilize and manage the City's human resources.
The department's strategic role is to provide an avenue by which managers can attract and retain
quality employees. This includes a competitive compensation and benefits package, dynamic
recruiting program, cutting edge training program, and recommending short-term and long-term
strategic human resource management decisions. The department is also a resource for employees
when they need a neutral, objective party to help them work through challenges or concerns they
may have related to the workplace, their position, and/or their supervisor(s).
Future Goals in FY 2014-15
Analyze feedback and make improvements as needed to the leadership development
training program as the inaugural class ends. Make preparations to launch second class.
Continue with awareness and training on various employment related laws, with a major
emphasis on Harassment Prevention training for employees.
Review leave benefit policies and make recommendation for changes that will balance the
needs of the employee and the organization.
Prior Year Accomplishments in FY 2013-14
Partnered with UNT to implement a leadership development training program (Leadership
Excellence and Enhancement Program (LEEP). Selected 12 participants out of 42 applicants
for inaugural class that began in January of 2014.
Implemented HR2U sessions in order to increase visibility of Human Resources staff and
expand customer service.
Implemented video surveillance/audio monitoring policy and worked with Facilities
Management to ensure proper signage was posted to notify employees/public of use of
cameras and audio equipment, where applicable.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
136
City of Denton
Annual Program of Services
Personal Services
$ 1,181,524 $
1,185,368 $
1,185,368 $
1,087,267
Materials & Supplies
26,397
24,750
24,750
31,121
Maintenance & Repair
90
500
500
500
Insurance
12,349
14,953
14,953
14,523
Miscellaneous
50,362
53,373
53,373
53,373
Operations
157,788
229,629
229,629
287,374
Transfers
86,308
95,880
95,880
91,365
TOTAL EXPENDITURES
$ 1,514,818 $
1,604,453 $
1,604,453 $
1,565,523
TOTAL PERSONNEL
13.00
BUDGET ITEMS
13.00 13.00 11.00
FY 2013-14 I FY 2014-15
The budget reflected the addition of $30,000 for a Leadership
Development Program in partnership with the University of
North Texas.
The budget reflects the transfer of two FTE's out of Human
Resources and into the Risk Retention Fund and $62,000 for
Performance, Compensation, and Succession Management
Software.
137
City of Denton
Annual Program of Services
Program Description
The Legal Department serves as general counsel to the City of Denton and provides transactional
and advisory services and litigation services in support of the City Council, City Boards, and City
staff. The office further approves all proposed ordinances before the City Council, drafts all
proposed ordinances granting franchises, and inspects and reviews papers, documents, contracts
and other instruments in which the City may be interested. In addition, prosecutors are provided
through the department to represent the State of Texas in Municipal Court proceedings.
Future Goals in FY 2014-15
Continue to achieve favorable results in pending litigation and reduce litigation costs for the
City.
Maintain the effectiveness of the transactional work of the City Attorney's Office.
Attain a high level and broad based knowledge of Denton -specific ordinances in the City
Attorney's Office.
Continue participation in organizations which enhance Denton's City Attorney's Office, such
as TCAA, IMLA and TML.
Continue to provide timely and accurate responses to legal questions.
Prior Year Accomplishments in FY 2013-14
Agenda items completed within the required timeframe.
Special projects completed in a timely manner.
Provided prompt and appropriate advice to City Council, City boards and City management.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
138
City of Denton
Annual Program of Services
Personal Services
$ 1,652,111 $
1,849,264 $
1,849,264 $
1,871,569
Materials & Supplies
12,807
16,075
16,075
12,086
Insurance
11,188
13,477
13,477
14,339
Operations
70,826
399,679
399,679
201,234
Transfers
65,779
68,385
68,385
77,660
Fixed Assets
22,420
17,774
17,774
17,774
TOTAL EXPENDITURES
$ 1,835,131 $
2,364,654 $
2,364,654 $
2,194,662
TOTAL PERSONNEL 13.00 14.00 14.00 14.00
R BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget reflected the addition of 1 FTE, a Deputy Assistant The budget reflects no major changes.
City Attorney and a mid year budget amendment of $200,000
for additional outside legal services.
139
City of Denton
Annual Program of Services
Program Description
The Public Communications Office (PCO) assists the organization with the dissemination of
information to the public. The department conducts programs which are designed to inform and
educate citizens regarding City programs and services. PCO helps to create and maintain a positive
public image of the City. Management is provided regarding the City's website, social media outlets,
and the City's television channel. The department facilitates internal communication in order to
keep employees informed. Advertising, print material, video production, and public relations
support is provided to enhance programs for a variety of general government and utility
departments.
Future Goals in FY 2014-15
Research and determine the need for a city-wide mobile application.
Increase City-wide social media (Facebook, Twitter, YouTube) followers by 15%.
Increase departments participating in engagedenton.com by 25%.
Increase Granicus views by 10%.
Prior Year Accomplishments in FY 2013-14
Doubled the number of YouTube subscribers.
Finished capital audio and HD video upgrades to Council Chambers, Work Session room,
and DTV control room.
Increased City-wide social media followers by over 20%.
Facilitated enhancement of citizen engagement efforts.
Completed departmental Strategic Plan.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
140
City of Denton
Annual Program of Services
Public Communications Office
$
422,849
$
453,851
$
453,851
$
457,112
Cable TV
263,529
294,788
294,788
313,607
Reprographics
-
455,158
455,158
463,828
TOTAL EXPENDITURES
$
686,378
$
1,203,797
$
1,203,797
$
1,234,547
EXPENDITURES 1N
1
ACTUAL
1
BUDGET
ESTIMATE
12014-15
ADOPTED
Personal Services
$
519,551
$
730,387
$
730,387
$
754,130
Materials & Supplies
20,018
267,095
267,095
257,111
Maintenance & Repair
735
7,500
7,500
4,500
Insurance
5,873
9,551
9,551
9,531
Miscellaneous
745
350
350
350
Operations
99,976
125,656
125,656
135,117
Transfers
39,480
63,258
63,258
73,808
TOTAL EXPENDITURES
$
686,378
$
1,203,797
$
1,203,797
$
1,234,547
Public Communications Office
3.00 3.00
3.00
3.00
Cable TV
3.50 3.50
3.50
3.50
Reprographics
- 2.00
2.00
2.00
TOTAL PERSONNEL
6.50 8.50
8.50
8.50
BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget reflected Reprographics moving from the Technology The budget reflects an expenditure reduction in operations of
Services Fund to the General Fund. 1$18,900 and the addition of $4,800 for social media archiving.
141
City of Denton
Annual Program of Services
Unemployment Insurance $
33,394
$ 50,000
$ 50,000 $
50,000
Salary Adjustments
-
(887,943)
(1,887,943)
(900,000)
Medical Insurance
31,680
33,600
33,600
-
Police Auto Theft Grant
-
-
-
(150,000)
Materials and Supplies
21
-
-
-
Kiwanis Fireworks
20,000
20,000
20,000
20,000
Outside Contract Service
-
3,200
3,200
3,200
Code Supplements
10,854
20,000
20,000
20,000
Flex Benefits Plan
33,071
50,000
50,000
50,000
Campus Theatre Utilities
26,000
105,000
105,000
105,000
Dues and Publications
61,527
54,563
54,563
69,563
City Manager's Contingency
78,333
100,000
100,000
100,000
Special Services
174,065
188,100
188,100
188,100
Consultant Fees
-
109,108
109,108
60,000
Consultant Eng. Design & Bid
567,276
415,535
415,535
590,786
Collection Expense
4,557
500
500
500
Transfer to Capital Projects
253,000
-
-
-
Transfer to Electric Fund
113,089
81,591
81,591
79,330
Transfer to Wastewater Fund
269,962
483,066
483,066
513,030
Transfer to Water Fund
200,577
377,344
377,344
327,682
Transfer to Solid Waste Fund
-
8,300
8,300
8,550
Transfer to Materials Mgmt Fund
448,590
561,855
561,855
569,386
Transfer to Engineering
-
621,826
621,826
354,916
Transfer To Customer Service
98,284
157,546
157,546
201,221
TOTAL EXPENDITURES $
2,424,280
$ 2,553,191
$ 1,553,191 $
2,261,264
MAJOR BUDGET
ITEMS
FY 2013-14
FY 2014-15
The budget reflected salary savings of $1,000,000 along with 1-
The budget reflects salary
savings of $1,000,000 along with 1-
2% equity adjustments totaling $112,057 for employees
below
2% equity adjustments totaling $100,000 for employees below
the midpoint for their positions, if certain other
criteria are
the midpoint for their
positions, if certain other criteria
are met
met.
and a $60,000 increase
in the Meet and Confer Contract.
142
City of Denton
Annual Program of Services
h
h
143
City of Denton
Annual Program of Services
1
144
City of Denton
Annual Program of Services
The General Debt Service Fund accumulates and makes payments of principal and interest on long-term debt
secured by the general taxing powers pertaining to the City's jurisdiction. Resources include an applicable portion
of the Ad Valorem Tax Levy and related interest income, as well as transfers from internal service funds for their
portion of the debt service payment.
DEBT MANAGEMENT SUMMARY
A. Debt Issuance. The City will issue debt primarily for the purpose of acquiring or constructing capital
assets for the general benefit of its citizens and to allow it to fulfill its various missions as a city. Debt
may be issued for the purposes of purchasing land or rights -of -way and/or improvements to land, for
construction projects to provide for the general good, or for capital equipment.
B. Types of Debt.
1. General Obligation Bonds (GOs). General Obligation Bonds will be used only to fund capital assets
of the general government and are backed by the full faith and credit of the City and its ad valorem
tax authority. They are not to be used to fund operating needs of the City. General Obligation
Bonds must be authorized by a vote of the citizens of the City of Denton.
Revenue Bonds (RBs). Revenue Bonds will be issued to provide for the capital needs of any
activities where the capital requirements are necessary for continuation or expansion of a service
which produces revenue and for which the asset may reasonably be expected to provide for an
income stream to fund the debt service requirements. Prior to FY 2009-10 the City of Denton
issued utility system revenue bonds for all utility financing needs. Beginning in June 2010,
management elected to discontinue this practice in favor of issuing Certificates of Obligation (COs).
The purpose of this change is to take advantage of interest savings associated with the higher AA
bond rating for COs.
3. Certificates of Obligation (COs). Certificates of Obligation may be issued to:
Finance permanent improvements and land acquisition, the need for which arose
between bond elections;
Finance costs associated with capital project overruns;
Acquire equipment/vehicles;
Leverage grant funding;
Renovate, acquire, construct facilities and facility improvements;
Construct street improvements;
Provide funding for master plans/studies; or
Address necessary life safety needs.
In accordance with state law, an ordinance authorizing publication of a notice of intent to issue
Certificates of Obligation shall be presented for the consideration of the City Council. The notice of
intent shall be published in a newspaper of general circulation in the City once a week for two
consecutive weeks with the first publication to be at least fifteen (15) days prior to the sale date.
Certificates of Obligation may be backed by a tax pledge under certain circumstances as defined by
law. They may also be backed by a combination of tax and revenue pledge eligible under state law.
145
City of Denton
Annual Program of Services
Some revenues are restricted as to the uses for which they may be pledged. Electric, Water,
Wastewater, and Solid Waste revenues may be pledged without limit for Electric, Water,
Wastewater, and Solid Waste purposes but may only be pledged up to $10,000 for non -utility
system purposes.
The life of the obligation will not exceed the estimated useful life of the projects financed.
4. Method of Sale. The City will use a competitive bidding process in the sale of bonds unless the
nature of the issue warrants a negotiated sale. In situations where a competitive bidding process is
not elected, the City will present the reasons why, and will actively participate with the financial
advisor in the selection of the underwriter or direct purchaser.
S. Bidding Parameters. The notice of sale will be carefully constructed so as to ensure the best
possible bid for the City, in light of the existing market conditions and other prevailing factors.
Parameters to be examined include:
Limits between lowest and highest coupons;
Coupon requirements relative to the yield curve;
Method of underwriter compensation, discount or premium coupons;
Use of true interest cost (TIC);
Use of bond insurance;
Serial debt versus term debt with mandatory sinking fund redemptions; and
Call provisions.
C. Analysis of Financing Alternatives. Staff will explore alternatives to the issuance of debt for capital
acquisitions and construction projects. These alternatives will include, but not be limited to: 1) grants
in aid, 2) use of reserves, 3) use of current revenues, 4) contributions from developers and others,
5) leases, and 6) impact fees.
D. Disclosure. Full disclosure of operations will be made to the bond rating agencies and other
depositories of financial information including the Electronic Municipal Market Access (EMMA) System,
as well as the Texas Municipal Advisory Council (State Information Depository) as required by the
Securities and Exchange Commission (SEC) Rule 15c2-12.
E. Rating Agency Communication. The City staff will seek to maintain and improve its current bond
rating so its borrowing costs are reduced to a minimum and its access to credit preserved. The City
staff, with the assistance of financial advisors and bond counsel, will prepare the necessary materials for
presentation to the rating agencies, will aid in the production of Official Statements, and will take
responsibility for the accuracy of all financial information released.
F. Federal Requirements. The City will maintain procedures to comply with arbitrage rebate and other
federal requirements.
G. Debt Limit. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Denton's
adopted rate of $0.68975 per $100 valuation falls well below this limit.
H. Bond Ratings. Denton's bonds currently have the following ratings:
These ratings directly affect the cost of debt. The City's policies are focused on issues which maintain high
bond ratings and keep debt costs reasonable.
146
City of Denton
Annual Program of Services
$50
$40
N
i
0
,.
$30
$20
$10
$0
-.
O3
Q1yO
yy
yL
y3
yR
yh
,LOOS
,LOOS
,LOOS
,LOOS
,LOOS
'LOtiO
'LOti�
'LOti�
'LOti�
'LOti�
Operations & Maintenance 0 Debt Service
147
City of Denton
Annual Program of Services
1
148
City of Denton
Annual Program of Services
Ad Valorem & Delinquent Taxes
Interest Income
Transfer In - Drainage
Transfer In - Solid Waste
Transfer In - Fleet
Transfer In - Materials Mgmt
Transfer In - Technology
Transfer In - Communication
Transfer In - Airport
Transfer In - Electric
Transfer In - Water
Transfer In - Wastewater
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
General Debt Service
Fleet Debt Service
Communications Debt Service
Technology Debt Service
Drainage Debt Service
Solid Waste Debt Service
Materials Mgmt Debt Service
Airport Debt Service
Electric Debt Service
Water Debt Service
Wastewater Debt Service
Fiscal Charges
TOTAL EXPENDITURES
$ 14,893,428 $
14,965,568 $
14,965,568 $
16,187,108
37,441
50,000
50,000
50,000
464,419
405,388
401,865
382,800
5,369,209
5,936,809
5,933,390
6,877,872
254,626
247,117
246,426
253,791
44,072
44,114
44,114
47,934
212,157
72,100
72,100
70,700
34,213
33,013
33,013
12,213
226,452
357,141
357,141
481,156
12,362,406
15,056,362
15,056,362
19,269,704
3,742,450
4,001,556
4,001,556
4,695,866
2,950,492
3,108,327
3,108,327
4,250,395
40,591,365
44,277,495
44,269,862
52,579,539
$ 40,591,365 $ 44,277,495 $ 44,269,862 $ 52,579,539
$ 14,162,970 $
14,993,568 $
14,959,882 $
16,215,108
254,626
247,117
246,426
253,791
34,213
33,013
33,013
12,213
212,157
72,100
72,100
70,700
464,419
405,388
401,865
382,800
5,369,209
5,936,809
5,933,390
6,877,872
44,072
44,114
44,114
47,934
226,452
357,141
357,141
481,156
12,362,406
15,056,362
15,056,362
19,269,704
3,742,450
4,001,556
4,001,556
4,695,866
2,950,492
3,108,327
3,108,327
4,250,395
19,530
22,000
22,000
22,000
$ 39,842,996 $
44,277,495 $
44,236,176 $
52,579,539
149
City of Denton
Annual Program of Services
2014-15
$
33,490,000 $
20,502,287 $
53,992,287
2015-16
34,235,000
18,631,894
52,866,894
2016-17
33,340,000
17,257,989
50,597,989
2017-18
32,190,000
15,829,687
48,019,687
2018-19
32,995,000
14,360,495
47,355,495
2019-20
32,675,000
12,857,453
45,532,453
2020-21
33,430,000
11,335,166
44,765,166
2021-22
33,280,000
9,799,730
43,079,730
2022-23
28,955,000
8,388,201
37,343,201
2023-24
26,585,000
7,185,937
33,770,937
2024-25
24,265,000
6,134,145
30,399,145
2025-26
17,070,000
5,310,539
22,380,539
2026-27
16,990,000
4,637,701
21,627,701
2027-28
16,055,000
3,984,780
20,039,780
2028-29
15,365,000
3,372,643
18,737,643
2029-30
16,105,000
2,750,267
18,855,267
2030-31
12,220,000
2,180,160
14,400,160
2031-32
10,600,000
1,739,707
12,339,707
2032-33
8,135,000
1,403,554
9,538,554
2033-34
4,265,000
1,178,426
5,443,426
2034-35
2,200,000
1,054,800
3,254,800
2035-36
2,315,000
964,500
3,279,500
2036-37
2,435,000
869,500
3,304,500
2037-38
2,560,000
769,600
3,329,600
2038-39
2,690,000
664,600
3,354,600
2039-40
2,815,000
554,500
3,369,500
2040-41
2,930,000
439,600
3,369,600
2041-42
3,050,000
320,000
3,370,000
2042-43
3,175,000
195,500
3,370,500
2043-44
3,300,000
66,000
3,366,000
TOTAL $
489,715,000 $
174,739,361 $
664,454,361
Note: In addition, the City's outstanding Utility System Revenue Long -Term Debt is $142,201,257 as of October 1,
2014.
150
City of Denton
Annual Program of Services
15 16171819 20 2122 23 24 25 26 27 28 29 30 3132 33 34 35 36 37 38 39 40 4142 43 44
INTEREST 0 PRINCIPAL
151
City of Denton
Annual Program of Services
2005
General Obligation
05-25-05
02-15-2025
3.00 to 5.00
2005
Certificates of Obligation
05-15-05
02-15-2025
3.00 to 4.37
2006
General Obligation
07-07-06
02-15-2026
4.25 to 5.00
2006
Certificates of Obligation
07-07-06
02-15-2026
4.00 to 4.75
2007
General Obligation
07-17-07
02-15-2027
4.00 to 5.00
2007
Certificates of Obligation
07-17-07
02-15-2027
4.00 to 5.00
2007A
General Obligation Refunding
09-17-07
02-15-2022
4.00 to 5.25
2007A
Certificates of Obligation
10-01-07
02-15-2027
4.00 to 5.00
2008
General Obligation
08-19-08
02-15-2028
4.00 to 4.75
2008
Certificates of Obligation
08-19-08
02-15-2028
3.00 to 4.63
2009
General Obligation Refunding
04-01-09
02-15-2016
3.00 to 5.00
2010
Combination Tax & Revenue Refunding**
03-02-10
02-15-2025
2.00 to 5.00
2010
Certificates of Obligation**
06-15-10
02-15-2030
2.00 to 5.00
2010
General Obligation
06-15-10
02-15-2030
3.80 to 4.30
2010A
General Obligation Refunding**
07-28-10
02-15-2014
3.00 to 5.00
2011
General Obligation Refunding & Improvement**
04-01-11
02-15-2031
2.00 to 4.75
2011
Certificates of Obligation**
04-01-11
02-15-2031
2.00 to 5.00
2012
General Obligation Refunding & Improvement**
04-15-12
02-15-2032
2.00 to 5.00
2012
Certificates of Obligation**
04-15-12
02-15-2032
2.00 to 5.00
2013
Certificates of Obligation**
04-15-13
02-15-2033
3.00 to 4.00
2013
General Obligation Refunding & Improvement
06-11-13
02-15-2033
2.00 to 4.00
2014
Certificates of Obligation**
04-23-14
02-15-2044
2.00 to 5.00
2014
General Obligation Refunding & Improvement
04-23-14
02-15-2034
2.00 to 3.50
2014
General Obligation Refunding
08-21-14
02-15-2025
3.00 to 5.00
* Actual yields on bonds may differ from stated coupons.
** Includes Utility System debt previously sold as Utility System Revenue Bonds.
Note: In addition, the City's outstanding Utility System Revenue Long -Term principal amount is
$144,225,000 as of October 1, 2013.
152
City of Denton
Annual Program of Services
5,000,000
1,920,000
245,000
245,000
5,359
250,359
7,145,000
4,195,000
235,000
235,000
4,700
239,700
3,695,000
3,695,000
2,625,000
165,000
121,575
286,575
12,665,000
12,665,000
5,040,000
425,000
217,496
642,496
15,925,000
15,925,000
11,930,000
680,000
568,875
1,248,875
11,445,000
11,445,000
5,035,000
545,000
219,493
764,493
28,270,000
28,270,000
23,355,000
3,425,000
979,175
4,404,175
7,065,000
7,065,000
5,600,000
290,000
240,585
530,585
7,300,000
7,300,000
5,785,000
295,000
251,476
546,476
10,685,000
10,685,000
4,590,000
735,000
177,456
912,456
7,525,000
7,525,000
810,000
400,000
19,300
419,300
58,820,000
58,820,000
47,090,000
3,445,000
2,027,238
5,472,238
61,085,000
61,085,000
49,405,000
3,355,000
2,077,144
5,432,144
4,115,000
4,115,000
3,575,000
155,000
141,114
296,114
39,165,000
39,165,000
25,705,000
2,970,000
1,176,900
4,146,900
10,845,000
10,845,000
5,670,000
575,000
180,625
755,625
32,100,000
32,100,000
26,095,000
2,400,000
975,738
3,375,738
33,590,000
33,590,000
32,855,000
2,780,000
1,332,612
4,112,612
44,675,000
44,675,000
39,340,000
2,940,000
1,599,819
4,539,819
63,520,000
63,520,000
60,600,000
3,430,000
2,177,625
5,607,625
10,735,000
10,735,000
10,465,000
250,000
358,537
608,537
89,180,000
89,180,000
89,180,000
2,295,000
4,364,272
6,659,272
7,330,000
7,330,000
7,330,000
1,120,000
185,425
1,305,425
27,155,000
27,155,000
27,155,000
335,000
1,099,748
1,434,748
TOTAL
$ 489,715,000 $
33,490,000 $
20,502,287 $
53,992,287
153
City of Denton
Annual Program of Services
1
154
City of Denton
Annual Program of Services
Electric Fund
Electric Operations
Electric Administration
Power Supply Administration
Wholesale Power
Energy Management
Energy Services
Administrative Services
Safety and Training
General Operations Administration
Operations & Maintenance
Distribution
System Operations
Substations
Engineering
Metering Operations
Electric Communications
155
City of Denton
Annual Program of Services
1
156
City of Denton
Annual Program of Services
Program Description
The Electric Department provides competitive and reliable electric service for the ratepayers of
Denton Municipal Electric. The departments include Power Supply Administration, Electric
Wholesale Power, Electric Operations & Maintenance, Electric Systems Operations, Electric
Distribution, Electric Substations, Engineering, Electric Metering, and Electric Communications.
Future Goals in FY 2014-15
Maintain competitive position with other adjoining electric utilities while ensuring the
electric system has the capability to provide reliable electric service for all present and
future customers.
Ensure the safety of DME employees and the general public.
Ensure DME is compliant with state and federal regulations.
Manage DME infrastructure needs to meet future growth and development plans.
Prior Year Accomplishments in FY 2013-14
Completed ties into system for 25 Photovoltaic (PV) customers.
Worked with UNT and completed tie into electric system of three wind generators.
Completed detailed engineering study of the electric system, which identified areas that
need redesign or improvement.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
157
City of Denton
Annual Program of Services
Operating Revenues
$ 135,699,271 $
150,892,980 $
151,274,461 $
165,802,333
Non -Operating Revenues
424,111
350,000
347,620
350,000
TOTAL REVENUES
136,123,382
151,242,980
151,622,081
166,152,333
Use of Reserves
15,937,992
23,723,144
23,344,043
892,497
TOTAL RESOURCES
$ 152,061,374 $
174,966,124 $
174,966,124 $
167,044,830
Fuel & Purchased Power
Operation & Maintenance
Return on Investment
Franchise Fee
Non -Operating Expenditures
TOTAL EXPENDITURES
TOTALPERSONNEL
$ 99,192,748 $
109,953,091
$ 109,995,740 $
93,218,420
20,976,327
30,019,779
29,018,329
35,962,464
4,186,163
4,507,707
4,532,714
4,884,489
5,980,233
6,439,581
6,475,306
6,977,841
21,725,903
24,045,966
24,944,035
26,001,616
$ 152,061,374 $ 174,966,124 $ 174,966,124 $ 167,044,830
143.00 164.00 164.00 174.00
BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget included a 2.5% base rate increase. The budget
reflected the addition of 21.0 FTE's: 7 FTE's are related to the
increased capital program; 11 FTE's in the newly created
Energy Management division needed to manage duties
currently provided by an outside firm and 3 FTE's for general
operations. A budget amendment for $6,606,374 was enacted.
The budget includes a 5.5% revenue increase, including a
Transmission Cost Recovery Factor (TCRF). The budget reflects
the addition of 10.0 FTE's: 5 FTE's are related to the increased
capital program; 1 FTE's in the newly created Energy
Management division and 4 FTE's for general operations.
The format of this budget is being used to provide financial information in a manner that is commensurate to what is
publicly available from the other municipal utilities and investor -owned utilities operating in Texas.
158
City of Denton
Annual Program of Services
Return on Investment
2.92 %
Non-Ouerating ■ I se.OTR05erves
■ Franchise Fee
4.18%
159
City of Denton
Annual Program of Services
1
160
City of Denton
Annual Program of Services
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
2023-24
2024-25
2025-26
2026-27
2027-28
2028-29
2029-30
2030-31
2031-32
2032-33
2033-34
2034-35
2035-36
2036-37
2037-38
2038-39
2039-40
2040-41
2041-42
2042-43
2043-44
TOTAL
$
13,825,000
14,275,000
14,835,000
15,455,000
17,645,000
18,455,000
18,515,000
17,800,000
17,040,000
16,400,000
14,915,000
9,960,000
9,725,000
9,605,000
9,180,000
9,630,000
7,420,000
6,105,000
4,710,000
2,105,000
2,200,000
2,315,000
2,435,000
2,560,000
2,690,000
2,815,000
2,930,000
3,050,000
3,175,000
3,300,000
$
11,811,325
10,828,269
10,197,807
9,513,444
8,763,638
7,931,919
7,073,175
6,239,671
5,455,330
4,737,190
4,085,672
3,579,260
3,187,955
2,802,567
2,432,955
2,058,980
1,713,738
1,452,738
1,261,016
1,138,269
1,054,800
964,500
869,500
769,600
664,600
554,500
439,600
320,000
195,500
66,000
$
25,636,325
25,103,269
25,032,807
24,968,444
26,408,638
26,386,919
25,588,175
24,039,671
22,495,330
21,137,190
19,000,672
13,539,260
12,912,955
12,407,567
11,612,955
11,688,980
9,133,738
7,557,738
5,971,016
3,243,269
3,254,800
3,279,500
3,304,500
3,329,600
3,354,600
3,369,500
3,369,600
3,370,000
3,370,500
3,366,000
$ 275,070,000 $ 112,163,518 $ 387,233,518
Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds.
161
City of Denton
Annual Program of Services
2005
Utility System Refunding
05-15-05
12-01-2023
3.00 to 5.00
2006
Utility System Revenue
07-07-06
12-01-2025
3.00 to 5.00
2007
Utility System Refunding
02-28-07
12-01-2029
4.00 to 5.00
2007A
Utility System Revenue
07-17-07
12-01-2026
4.00 to 5.00
2008
Utility System Revenue
08-19-08
12-01-2028
3.50 to 5.00
2010
Combination Tax & Revenue Refunding
03-02-10
02-15-2025
3.00 to 5.00
2010
Certificates of Obligation
06-15-10
02-15-2030
2.00 to 5.00
2010A
General Obligation Refunding
07-28-10
02-15-2014
3.00 to 5.00
2011
Certificates of Obligation
04-01-11
02-15-2031
2.00 to 5.00
2011
General Obligation Refunding & Improvement
04-01-11
02-15-2021
2.00 to 4.75
2012
Certificates of Obligation
04-15-12
02-15-2032
2.00 to 5.00
2012
General Obligation Refunding & Improvement
04-15-12
02-15-2023
2.00 to 5.00
2013
Certificates of Obligation
04-15-13
02-15-2033
3.00 to 4.00
2014
Certificates of Obligation
04-23-14
02-15-2044
2.00 to 5.00
2014
General Obligation Refunding
08-21-14
02-15-2025
3.00 to 5.00
* Actual yields on bonds may differ from stated coupons.
Capital Improvements in the Utility System are partially funded through the sale of bonds.
The debt above represents consolidation of prior issues and funding for future growth.
The Utility System - Electric, Water, and Wastewater - is currently expanding to
accommodate the needs of the community and surrounding area which are
also dependent upon the system.
162
City of Denton
Annual Program of Services
16,465,000
16,465,000
12,915,000
1,965,000
596,624
2,561,624
8,515,000
81515,000
6,020,000
380,000
268,950
648,950
10,035,000
10,035,000
8,075,000
1,005,000
324,500
1,329,500
7,050,000
71050,000
5,265,000
300,000
233,656
533,656
11,085,000
11,085,000
8,670,000
440,000
374,094
814,094
58,820,000
58,820,000
47,090,000
3,445,000
21027,238
5,472,238
32,945,000
32,945,000
28,560,000
1,295,000
11209,225
2,504,225
4,060,000
41060,000
2,675,000
390,000
120,550
510,550
20,250,000
20,250,000
18,610,000
730,000
757,256
1,487,256
3,105,000
31105,000
1,655,000
215,000
47,100
262,100
21,485,000
21,485,000
20,200,000
765,000
850,350
1,615,350
10,095,000
10,095,000
10,095,000
910,000
419,450
1,329,450
38,405,000
38,405,000
37,275,000
1,425,000
11340,513
2,765,513
56,395,000
56,395,000
56,395,000
560,000
21763,023
3,323,023
11,570,000
11,570,000
11,570,000
-
478,796
478,796
TOTAL
$ 275,070,000 $
13,825,000 $
11,811,325 $
25,636,325
163
City of Denton
Annual Program of Services
1
164
City of Denton
Annual Program of Services
Water Fund
Water Operations
Administration
Utilities Administration
Production
Distribution
Metering
Laboratory
Customer Service
165
City of Denton
Annual Program of Services
1
166
City of Denton
Annual Program of Services
Program Description
The primary function of the Water Department is to produce, distribute, and meter potable water
for the City of Denton. The treated water must meet or exceed all state and federal regulations.
Other responsibilities include water system capital improvement planning, development
coordination and liaison with local, state, and federal regulatory authorities. This Fund also
includes Utilities Administration and Customer Service divisions.
Future Goals in FY 2014-15
Complete 5 year update of the Water Rate Study.
Complete construction of the 3.0 million gallon elevated storage tank for service to the
southwest upper pressure plane.
Review wholesale water supply contracts with UTRWD and the City of Dallas.
Prior Year Accomplishments in FY 2013-14
Completed the 5 year update to the Water Impact Fee Study, 10 year CIP and Ordinances.
Completed the 5 year update to the water conservation and drought contingency plans.
Began construction of the 3.0 million gallon elevated storage tank for service to the
southwest upper pressure plane.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
167
City of Denton
Annual Program of Services
Interest Operating
$ 80,636 $
46,000 $
74,000 $
92,000
Water Sales Residential
15,890,437
17,197,614
17,031,963
18,029,014
Water Sales Commercial
14,493,117
15,354,720
15,491,987
15,915,885
Water for Resale
1,508,817
937,462
1,069,230
1,070,592
Other Water
1,095,753
796,891
803,226
897,037
Public Works Fees & Permits
550,740
-
-
-
Engineering Fees & Permits
5,470
Engineering Charges
2,100,573
Public Works Charges
110,623
-
-
-
Cost of Service - General Fund
298,861
533,353
524,384
529,650
Cost of Service - Electric
2,567,613
2,937,716
2,900,444
3,699,799
Cost of Service - Wastewater
851,436
921,893
907,372
1,105,675
Cost of Service - Solid Waste
815,344
751,411
740,820
825,608
Other Transfers
21,632
-
-
-
Impact Fee Revenues
2,600,000
3,100,000
3,100,000
3,600,000
TOTAL REVENUES
$ 42,991,052 $
42,577,060 $
42,643,426 $
45,765,260
Use of Reserves
-
328,745
-
437,011
TOTAL RESOURCES
$ 42,991,052 $
42,905,805 $
42,643,426 $
46,202,271
Water Administration
$ 1,121,823 $
1,472,199 $
1,095,840 $
1,467,538
Water Production
5,805,643
7,013,660
6,726,207
8,677,343
Water Distribution
5,723,720
7,707,356
7,705,239
7,350,317
Water Metering
1,606,483
2,041,983
1,924,572
2,129,516
Water Engineering
2,070,839
-
-
-
Public Works Inspections
735,967
-
-
-
Water Laboratory
374,490
472,957
452,836
499,284
Utilities Administration
881,870
1,122,106
1,278,890
1,586,139
Customer Service
4,467,465
4,880,632
4,819,546
5,446,369
Miscellaneous
17,760,898
18,194,912
18,204,238
19,045,765
TOTAL EXPENDITURES
$ 40,549,198 $
42,905,805 $
42,207,368 $
46,202,271
Water Administration
9.50
9.00
9.00
9.00
Water Production
33.00
34.00
34.00
35.00
Water Distribution
22.00
22.00
22.00
23.00
Water Metering
14.00
15.00
15.00
15.00
Water Engineering
15.50
-
-
-
Public Works Inspections
7.50
-
-
-
Water Laboratory
4.00
4.50
4.50
4.50
Utilities Administration
8.00
8.00
8.00
9.00
Customer Service
40.50
41.00
41.00
42.50
TOTAL PERSONNEL
154.00
133.50
133.50
138.00
168
City of Denton
Annual Program of Services
Cost of Service
13.33
Other Water
1.94%
Water.
2.'
Cost of service - Ott
3.97%
Cost of Service - Gei
Fund 2.97%
® itsP of RPCPr PC
Est Operating
0.20%
Purchased Power
Miscellaneous 0.98%
Materials & Supplies
3.93%
Maintenance & Repair
3.11%
Insurance 0.48%
Return on Investment
2.72%
se Fee 3.84%
169
City of Denton
Annual Program of Services
Purchased Power
$ 1,159,882 $
1,501,504
$ 1,489,319 $
1,617,918
Purchased Water
82,942
91,500
97,730
109,800
Personal Services
10,720,930
9,680,858
9,473,257
9,940,056
Materials & Supplies
1,442,158
1,764,039
1,697,794
1,813,463
Maintenance & Repair
1,065,058
1,335,146
1,308,642
1,436,599
Insurance
203,693
217,201
217,201
219,527
Return on Investment
1,099,654
1,200,034
1,203,874
1,256,938
Franchise Fee
1,570,935
1,691,258
1,696,744
1,772,319
Miscellaneous
89,693
101,139
94,596
450,832
Operations
1,876,414
2,846,777
2,419,862
3,130,434
Debt Service
13,209,294
13,199,256
13,199,256
13,835,235
Cost of Service - General Fund
1,684,578
1,396,582
1,396,582
1,373,457
Cost of Service - Other
1,829,453
1,701,118
1,701,118
1,835,552
Transfer to Capital Projects
4,514,514
6,179,393
6,211,393
7,410,141
TOTAL EXPENDITURES
$ 40,549,198 $
42,905,805
$ 42,207,368 $
46,202,271
MAJOR BUDGET
ITEMS
FY 2013-14
1
FY 2014-15
A 4.0% rate increase for water customers is included in the budget.
The budget reflected the addition of 3 FTE's: 1 FTE for an Operator in
Water Production; 1 FTE for a Meter Mechanic I in Water Metering;
0.5 FTE for a Technical Operations Specialist in Water Lab and 0.5
FTE for two part time temporary positions in Customer Service.
A 3% rate increase for water customers is included in the
budget. The budget reflects the addition of 4.5 FTE's: 1 FTE for a
Maintenance Tech III in Water Production, 1 FTE for a Line
Locator in Water Distribution, 1 FTE for a Natural Resource
Coordinator in Utility Administration, 1 FTE for a Billing
Specialist in Customer Service, and 0.5 FTE for a Customer
Service Representative in Customer Service.
170
City of Denton
Annual Program of Services
2014-15
$
8,785,000 $
5,047,362 $
13,832,362
2015-16
8,585,000
4,644,101
13,229,101
2016-17
9,005,000
4,219,670
13,224,670
2017-18
9,305,000
3,778,920
13,083,920
2018-19
9,770,000
3,324,563
13,094,563
2019-20
10,225,000
2,857,982
13,082,982
2020-21
8,860,000
2,412,485
11,272,485
2021-22
7,760,000
2,013,638
9,773,638
2022-23
5,805,000
1,693,135
7,498,135
2023-24
6,105,000
1,440,515
7,545,515
2024-25
6,355,000
1,197,772
7,552,772
2025-26
4,720,000
978,657
5,698,657
2026-27
4,930,000
779,891
5,709,891
2027-28
4,390,000
585,188
4,975,188
2028-29
4,265,000
403,144
4,668,144
2029-30
4,470,000
219,549
4,689,549
2030-31
960,000
104,300
1,064,300
2031-32
1,005,000
64,000
1,069,000
2032-33
590,000
33,937
623,937
2033-34
610,000
11,437
621,437
TOTAL $
116,500,000 $
35,810,246 $
152,310,246
Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds.
171
City of Denton
Annual Program of Services
2004
Utility System Refunding
09-07-04
12-01-2024
2.00 to 5.25
2005
Utility System Refunding
05-15-05
12-01-2023
3.00 to 5.00
2007
Utility System Refunding
02-28-07
12-01-2029
4.00 to 5.00
2007A
Utility System Revenue
07-17-07
12-01-2026
4.00 to 5.00
2008
Utility System Revenue
08-19-08
12-01-2028
3.50 to 5.00
2010
Certificates of Obligation
06-15-10
02-15-2030
2.00 to 5.00
2010A
General Obligation Refunding
07-28-10
02-15-2014
3.00 to 5.00
2011
General Obligation Refunding & Improvement
04-01-11
02-15-2021
2.00 to 4.75
2012
General Obligation Refunding & Improvement
04-15-12
02-15-2023
2.00 to 5.00
2012
Certificates of Obligation
04-15-12
02-15-2032
2.00 to 5.00
2014
Certificates of Obligation
04-23-14
02-15-2044
2.00 to 5.00
2014
General Obligation Refunding
08-21-14
02-15-2025
3.00 to 5.00
* Actual yields on bonds may differ from stated coupons.
Capital Improvements in the Utility System are partially funded through the sale of bonds.
The debt above represents consolidation of prior issues and funding for future growth.
The Utility System - Electric, Water, and Wastewater - is currently expanding to
accommodate the needs of the community and surrounding area which are
also dependent upon the system.
172
City of Denton
Annual Program of Services
23,985,000
51190,000
1,415,000
1,415,000
35,375
1,450,375
27,215,000
27,215,000
22,600,000
2,565,000
11052,563
3,617,563
26,730,000
26,730,000
24,280,000
1,065,000
11004,944
2,069,944
9,690,000
91690,000
7,235,000
415,000
321,050
736,050
4,205,000
41205,000
3,280,000
165,000
141,613
306,613
12,585,000
12,585,000
10,910,000
495,000
461,913
956,913
20,030,000
20,030,000
15,075,000
1,630,000
692,850
2,322,850
3,780,000
31780,000
1,570,000
210,000
44,213
254,213
490,000
490,000
490,000
40,000
20,500
60,500
5,925,000
51925,000
5,565,000
210,000
234,331
444,331
8,495,000
81495,000
8,495,000
240,000
417,058
657,058
15,585,000
15,585,000
15,585,000
335,000
620,952
955,952
TOTAL $
116,500,000 $
8,785,000 $
5,047,362 $
13,832,362
173
City of Denton
Annual Program of Services
1
174
City of Denton
Annual Program of Services
Wastewater Fund
Wastewater Operations
Administration
Water Reclamation
Collection
Beneficial Reuse
Laboratory
Industrial Pretreatment
Drainage
Watershed Protection
175
City of Denton
Annual Program of Services
1
176
City of Denton
Annual Program of Services
Program Description
The Wastewater Department provides the citizens of Denton a safe and environmentally
responsible means of recycling wastewater. This service includes Administration, Wastewater
Collection, Water Reclamation, Laboratory, Pretreatment, effluent reuse program and composting
operation. Other responsibilities include wastewater system capital improvement planning, grant
administration, and financial reporting. This Fund also includes drainage operations and
maintenance, street sweeping, floodplain management, and watershed protection management.
Future Goals in FY 2014-15
Anticipate completion of the 5 year update of the Wastewater Rate Study.
Complete design of the phosphorus removal project to comply with TCEQ permit
requirements.
Complete design of the Hickory Creek Detention Facility project.
Complete the construction of State School Interceptor Phase II, Pecan Creek Interceptor
Phase III and the Wastewater Plant Operations Building.
Prior Year Accomplishments in FY 2013-14
Wastewater Collections departments Asset Management Program won the Sidney Allison
Award for 2014 from Water Environment Association of Texas.
The collections system rehabilitation, CCTV and sewer line cleaning programs are now
based on the Asset Management Program.
Completed 5 year update of the Wastewater Impact Fee Study, 10 year CIP and Ordinances.
State School Interceptor Phase II project is under construction.
Pecan Creek Interceptor Phase III project is under construction.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
177
City of Denton
Annual Program of Services
Interest Operating
$ 46,871 $
23,000 $
34,000 $
39,000
Wastewater Residential
9,601,372
10,280,865
10,452,402
10,657,561
Wastewater Commercial
9,602,053
11,459,902
10,252,443
10,937,342
Wastewater Effluent Irrigation
114,973
61,468
72,899
62,899
Wastewater Wholesale
485,574
499,444
518,379
530,333
Other Wastewater
1,577,407
1,368,719
1,489,119
1,670,119
Drainage Fees
4,315,815
4,373,117
4,348,393
4,404,640
Transfers In
419,141
610,713
610,713
644,506
Impact Fee Revenues
1,100,000
1,100,000
1,100,000
1,800,000
TOTAL REVENUES
$ 27,263,206 $
29,777,228 $
28,878,348 $
30,746,400
Use of Reserves
-
550,006
284,243
179,504
TOTAL RESOURCES
$ 27,263,206 $
30,327,234 $
29,162,591 $
30,925,904
Wastewater Administration
$ 1,142,990 $
1,425,478 $
1,217,163 $
1,504,167
Water Reclamation
3,698,464
4,425,320
41122,535
4,834,660
Wastewater Collection
5,484,047
6,667,367
6,270,051
6,554,264
Beneficial Reuse
1,341,618
1,485,266
1,386,344
1,503,552
Wastewater Laboratory
489,230
609,981
584,298
588,312
Industrial Pretreatment
692,589
692,943
674,032
719,729
Drainage
2,597,233
2,638,149
2,628,407
2,708,938
Watershed Protection
640,063
729,047
715,110
766,431
Miscellaneous
9,345,764
10,087,016
10,001,029
10,203,550
Drainage Miscellaneous
1,413,556
1,566,667
11563,622
1,542,301
TOTAL EXPENDITURES
$ 26,845,554 $
30,327,234 $
29,162,591 $
30,925,904
Wastewater Administration
10.00
9.50
9.75
9.75
Water Reclamation
22.00
23.00
23.00
24.00
Wastewater Collection
26.00
26.00
28.00
28.00
Beneficial Reuse
6.75
6.75
7.00
7.00
Wastewater Laboratory
4.00
4.50
4.50
4.50
Industrial Pretreatment
7.50
7.50
7.50
7.50
Drainage
16.00
15.00
15.00
16.00
Watershed Protection
5.00
6.00
6.00
6.00
TOTAL PERSONNEL
97.25
98.25
100.75
102.75
178
City of Denton
Annual Program of Services
Impact Fee Revenues Use of Reserves H Interest nneratina
■ Other Wastewater
5.40%
Wastewater Wholesale
1.71%
■ Wastewater Effluent
Irrigation
0.20%
Transfer for Capital
■ Purchased Power
Projects
2.65%
14.90%
■ Cost of Service Transfers
10.30%
t
PeQ��S'i�rs�iCe�
■ Materials & Supplies
3.52%
® Maintenance
& Repair
�tzge�=,i
1
4.70%
■ Insurance
0.81%
■ Return on
■ Franchise Fee
Investment Operations
2 70%
Miscellaneous
0.19%
3.86%
8 20%
179
City of Denton
Annual Program of Services
Purchased Power
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Miscellaneous
Operations
Return on Investment
Franchise Fee
Debt Service
Cost of Service - General Fund
Cost of Service - Other
Transfer for Capital Projects
TOTAL EXPENDITURES
$ 769,380 $
821,000 $
767,000 $
821,000
6,425,273
7,386,840
7,091,547
7,860,235
633,646
915,988
802,303
1,089,071
899,775
1,333,594
1,141,735
1,453,694
135,833
217,122
217,122
250,460
30,518
48,357
35,941
58,170
1,802,526
2,460,752
2,201,203
2,537,149
718,865
828,464
797,483
835,039
1,026,950
1,183,520
1,139,262
1,192,913
6,751,656
7,045,429
7,046,157
7,037,145
1,025,681
1,068,565
1,068,565
968,791
1,759,981
1,959,090
1,944,569
2,215,981
4,865,470
5,058,513
4,909,704
4,606,256
$ 26,845,554 $
30,327,234 $
29,162,591 $
30,925,904
BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget included a 9% increase in rates, the addition of 2.5 The budget includes a 6% rate increase and the addition of 2
FTE's: 1 FTE for a Storm Water Specialist in Watershed Protection, FTE's: 1 FTE for a Utility Electrician II in Wastewater
1 FTE for a Wastewater Operator in Reclamation and 0.5 FTE for a Reclamation and 1 FTE for a Field Service Worker III in
Technical Operations Specialist in the Laboratory, and the transfer Drainage.
of 1.5 FTE's to the newly established Engineering Services Fund.
180
City of Denton
Annual Program of Services
Auction Proceeds
Drainage Fees
Wastewater Resources
General Government Resources
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
Drainage
Watershed Protection
Drainage Miscellaneous
TOTAL EXPENDITURES
Drainage
Watershed Protection
TOTALPERSONNEL
Personal Services
Materials & Supplies
Maintenance & Repair
Insurance
Miscellaneous
Operations
Bad Debt
Debt Service
General Obligation Debt Service
Cost of Service - General Fund
Other Transfers
Transfer for Capital Projects
TOTAL EXPENDITURES
$ - $
2,000 $
$
23,400
4,315,815
4,373,117
4,348,393
4,404,640
65,815
75,680
75,680
76,600
295,212
483,066
483,066
513,030
$ 4,676,842 $
4,933,863 $
4,907,139 $
5,017,670
$ 4,676,842 $ 4,933,863 $ 4,907,139 $ 5,017,670
$ 2,597,233 $
2,638,149 $
2,628,407 $
2,708,938
640,063
729,047
715,110
766,431
1,413,556
1,566,667
1,563,622
1,542,301
$ 4,650,852 $
4,933,863 $
4,907,139 $
5,017,670
16.00 15.00 15.00 16.00
5.00 6.00 6.00 6.00
21.00 21.00 21.00 22.00
ACT]AL
6111G ET ESTIMATE
011#11"rEJ1
$ 1,298,266 $
1,793,130 $
1,597,194
$ 1,762,374
71,632
95,596
88,100
86,896
61,439
152,892
152,292
152,892
19,891
24,232
24,232
24,373
2,220
2,888
2,732
16,950
369,001
551,768
551,668
626,594
5,225
17,492
17,492
17,492
370,653
550,406
550,406
449,852
617,774
554,399
555,127
609,997
163,246
169,699
169,699
150,844
347,356
361,884
358,111
413,344
1,324,149
659,477
840,086
706,062
$ 4,650,852 $
4,933,863 $
4,907,139
$ 5,017,670
MAJOR BUDGET ITEMS
FY 2013-14 I FY 2014-15
The Drainage budget reflected the transfer of one (1) FTE to the iWorker
The budget reflects the addition of 1 FTE for a Field Service
Engineering Services Fund. III in Drainage.
(1) NOTE: The Drainage operation is a component of the Wastewater Fund.
181
City of Denton
Annual Program of Services
1
182
City of Denton
Annual Program of Services
2014-15
$
4,845,000 $
2,192,145 $
7,037,145
2015-16
4,920,000
1,933,113
6,853,113
2016-17
4,905,000
1,711,213
6,616,213
2017-18
4,905,000
1,486,168
6,391,168
2018-19
4,780,000
1,264,269
6,044,269
2019-20
4,995,000
1,039,513
6,034,513
2020-21
3,700,000
840,900
4,540,900
2021-22
3,200,000
679,774
3,879,774
2022-23
2,140,000
550,900
2,690,900
2023-24
1,150,000
473,475
1,623,475
2024-25
1,195,000
423,650
1,618,650
2025-26
1,245,000
378,725
1,623,725
2026-27
1,290,000
333,300
1,623,300
2027-28
1,345,000
283,000
1,628,000
2028-29
1,415,000
228,250
1,643,250
2029-30
1,480,000
169,747
1,649,747
2030-31
1,205,000
114,456
1,319,456
2031-32
1,245,000
66,794
1,311,794
2032-33
780,000
30,458
810,458
2033-34
440,000
8,250
448,250
TOTAL $
51,180,000 $
14,208,100 $
65,388,100
Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds for Wastewater
and Drainage.
183
City of Denton
Annual Program of Services
2005
Utility System Refunding
05-15-05
12-01-2023
3.00 to 5.00
2007
Utility System Refunding
02-28-07
12-01-2029
4.00 to 5.00
2007A
General Obligation Refunding"'
09-15-07
02-15-2018
4.00 to 5.25
2009
General Obligation Refunding "1
05-05-09
02-15-2016
3.00 to 5.00
2010
Certificates of Obligation
06-15-10
02-15-2030
2.00 to 5.00
2010A
General Obligation Refunding
07-28-10
02-15-2014
3.00 to 5.00
2011
Certificates of Obligation
04-01-11
02-15-2016
2.00 to 5.00
2011
General Obligation Refunding & Improvement
04-01-11
02-15-2021
2.00 to 4.75
2012
General Obligation Refunding & Improvement
04-15-12
02-15-2023
2.00 to 5.00
2012
Certificates of Obligation
04-15-12
02-15-2032
2.00 to 5.00
2013
Certificates of Obligation
04-15-13
02-15-2033
3.00 to 4.00
2014
Certificates of Obligation
04-23-14
02-15-2044
2.00 to 5.00
2014
General Obligation Refunding & Improvement
04-23-14
02-15-2034
2.00 to 3.50
* Actual yields on bonds may differ from stated coupons.
(1) Includes Drainage funds
Capital Improvements in the Utility System are partially funded through the sale of bonds. The
debt above represents consolidation of prior issues and funding for future growth.
The Utility System - Electric, Water, and Wastewater - is currently expanding to accommodate the
needs of the community and surrounding area which are also dependent upon the system.
184
City of Denton
Annual Program of Services
10,165,000
10,165,000
8,475,000
1,320,000
390,750
1,710,750
5,030,000
5,030,000
3,940,000
535,000
158,200
693,200
1,235,000
1,235,000
675,000
170,000
24,438
194,438
1,405,000
1,405,000
235,000
115,000
5,613
120,613
4,355,000
4,355,000
3,780,000
170,000
160,119
330,119
11,185,000
11,185,000
7,955,000
950,000
363,500
1,313,500
500,000
500,000
215,000
105,000
3,250
108,250
1,735,000
1,735,000
430,000
65,000
11,738
76,738
7,635,000
7,635,000
7,635,000
680,000
317,500
997,500
7,165,000
7,165,000
6,625,000
310,000
276,450
586,450
5,065,000
5,065,000
4,915,000
190,000
176,718
366,718
6,130,000
6,130,000
6,130,000
170,000
301,119
471,119
170,000
170,000
170,000
65,000
2,750
67,750
TOTAL $
51,180,000 $
4,845,000 $
2,192,145 $
7,037,145
185
City of Denton
Annual Program of Services
1
186
City of Denton
Annual Program of Services
Solid Waste Fund
Solid Waste Operations
Administration
Residential Collection
Commercial Collection
Landfill
Recycling
Construction and Demolition
Keep Denton Beautiful
Facility Operations
187
City of Denton
Annual Program of Services
1
188
City of Denton
Annual Program of Services
Program Description
The Solid Waste Department provides dependable and efficient municipal solid waste (MSW) and
recycling collection, processing and disposal services to the City of Denton. The Residential
Collection Services Division includes refuse collection, yard waste and brush collection, curbside
recycling collection, home chemical collection, large household waste items collection, special
collection for mobility impaired customers, drop-off recycling collection centers, and electronics
recycling service. Commercial Collection Services Division offers a variety of volume -based services
to our commercial business, institutional, and industrial customers providing commercial
customers refuse container collection, recycling container collection, construction & demolition
waste collection and drop-off recycling collection centers. The Disposal and Processing Division
provides landfill disposal and special waste stream processing operations to support the
community's needs.
Future Goals in FY 2014-15
Install skid mounted time fill Compressed Natural Gas (CNG) fueling station.
Work with a service provider to construct a public access Compressed Natural Gas (CNG) &
Liquid Natural Gas (LNG) fueling station.
Expand commercial and multi -family recycling to move toward the 40% waste diversion
goal set by City Council.
Prior Year Accomplishments in FY 2013-14
In -sourced the residential curbside recycling collection program at the completion of the
current agreement with our current contractor.
The Solid Waste Department acquired a TCEQ grant for the construction of a CNG & LNG
public access fueling station.
Completed the next landfill cell in FY 2014.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
189
City of Denton
Annual Program of Services
Refuse Fees - Residential
$
8,708,837
$
9,402,091
$
9,408,633
$
9,940,754
Refuse Fees - Commercial
11,169,502
11,256,025
11,680,459
12,515,697
Landfill Fees
3,070,078
3,434,702
3,242,845
3,470,988
Recycling
1,259,119
1,257,359
1,219,632
1,253,774
Construction
-
110,000
-
120,000
Site Operations
119,671
281,554
124,500
219,000
Interest Income
153,597
150,000
155,000
155,000
Other Revenues
528,849
461,304
395,685
5,500
TOTAL REVENUES
$
25,009,653
$
26,353,035
$
26,226,754
$
27,680,713
Use of Reserves
-
270,555
-
121,879
TOTAL RESOURCES
$
25,009,653
$
26,623,590
$
26,226,754
$
27,802,592
1
1
12014-15
EXPENDITURES
ACTUAL
1
11' 1
Solid Waste Administration
$
827,761
$
865,021
$
1,090,622
$
728,612
Residential Collection
6,807,405
8,045,125
7,959,952
8,222,848
Commercial Collection
7,348,379
8,217,349
8,148,689
8,899,678
Solid Waste Landfill
6,471,964
6,949,371
6,492,441
6,930,996
Solid Waste Recycling
1,207,064
1,238,065
1,227,009
1,315,655
Construction
132,296
366,067
432,949
852,503
Keep Denton Beautiful (KDB)
265,703
356,663
355,877
346,330
Site Operations
38,336
585,929
511,167
505,970
SW Misc.
1,251,080
-
-
-
TOTAL EXPENDITURES
$
24,349,988
$
26,623,590
$
26,218,706
$
27,802,592
"PERSONNEL1
1
12014-15
Time Equivalents (FTE)
ACTUAL
BUDGETFull
11' 1
Solid Waste Administration
4.00
5.00
5.00
4.00
Residential Collection
40.00
42.50
42.50
42.50
Commercial Collection
28.50
27.50
27.50
27.50
Solid Waste Landfill
22.50
26.00
26.00
28.00
Solid Waste Recycling
8.00
8.00
8.00
9.00
Construction
4.50
5.00
5.00
6.00
Keep Denton Beautiful (KDB)
3.00
3.00
3.00
3.00
TOTAL PERSONNEL
110.50
117.00
117.00
120.00
190
City of Denton
Annual Program of Services
Interest In,---
0.56°r
V Site Opera
0.79%
Construction
0.43%
Recycling
4.53%
Landl
12.
Miscellane
0.27%
Franchise Fee
4.94%
Insurance
0.57%
Maintenance I
1.62%
Other Revenues
1.32%
Debt Service
24.80%
vice - uenerai
and
56%
ndfill Closure
1.31%
Fixed Assets
0.01%
ital Projects
1.89%
isfers
191
City of Denton
Annual Program of Services
Personal Services $
8,147,146
$ 9,017,891
$ 8,769,674 $
9,377,529
Materials & Supplies
266,695
351,863
344,291
366,941
Maintenance & Repair
265,766
495,522
478,887
449,033
Insurance
168,961
198,856
203,515
157,178
Franchise Fee
1,189,413
1,308,247
1,304,831
1,374,396
Miscellaneous
45,106
72,160
69,850
73,800
Operations
5,311,161
5,998,849
5,855,870
5,845,400
Debt Service
5,378,055
5,937,330
5,937,331
6,895,859
Cost of Service - General Fund
888,373
935,982
935,982
989,731
Landfill Closure
325,950
336,900
336,900
364,200
Cost of Service - Other
1,300,092
1,304,390
1,304,390
1,380,938
Fixed Assets
193,270
-
1,500
1,500
Capital Projects
870,000
665,600
675,685
526,087
TOTAL EXPENDITURES $
24,349,988
$ 26,623,590
$ 26,218,706 $
27,802,592
MAJOR BUDGET
ITEMS
FY 2013-14
FY 2014-15
The budget reflected the addition of two (2) FTE's
The budget includes various increases in rates as
detailed in the
(Administration and Construction). A budget amendment
for
Budget Overview section.
The budget reflects 3 new FTE's: 2
$310,600 for equipment purchases was enacted.
FTE's for Field Service Workers in the Building Materials
Recovery Operation and 1 FTE for an Intern in Recycling.
192
City of Denton
Annual Program of Services
2014-15
$
5,493,220 $
1,384,651 $
6,877,871
2015-16
4,646,308
1,158,805
5,805,113
2016-17
3,731,020
1,002,505
4,733,525
2017-18
2,900,273
862,661
3,762,934
2018-19
2,475,021
742,887
3,217,908
2019-20
2,034,576
640,062
2,674,638
2020-21
1,789,322
554,580
2,343,902
2021-22
1,759,122
476,326
2,235,448
2022-23
1,508,738
403,226
1,911,964
2023-24
1,193,297
341,805
1,535,102
2024-25
1,086,989
289,715
1,376,704
2025-26
1,070,000
243,959
1,313,959
2026-27
965,000
202,459
1,167,459
2027-28
905,000
164,850
1,069,850
2028-29
870,000
130,228
1,000,228
2029-30
910,000
94,869
1,004,869
2030-31
715,000
61,650
776,650
2031-32
470,000
37,781
507,781
2032-33
450,000
20,756
470,756
2033-34
335,000
6,281
341,281
TOTAL $
35,307,886 $
8,820,056 $
44,127,942
Note: The above debt service schedules represent a portion of the City of Denton's General Obligation Bonds.
193
City of Denton
Annual Program of Services
2005
Certificates of Obligation
05-15-05
02-15-2025
3.00 to 4.37
2006
Certificates of Obligation
07-15-06
02-15-2006
4.00 to 4.75
2007
Certificates of Obligation
07-17-07
02-15-2027
4.00 to 5.00
2007A
General Obligation Refunding
09-17-07
02-15-2022
4.00 to 5.00
2008
Certificates of Obligation
08-19-08
02-15-2028
3.00 to 4.625
2009
General Obligation Refunding
04-01-09
02-15-2016
3.00 to 5.00
2010
Certificates of Obligation
06-15-10
02-15-2030
2.00 to 5.00
2011
Certificates of Obligation
04-01-11
02-15-2031
2.00 to 5.00
2012
General Obligation Refunding
04-15-12
02-15-2024
2.00 to 5.00
2012
Certificates of Obligation
04-15-12
02-15-2032
2.00 to 5.00
2013
Certificates of Obligation
04-15-13
02-15-2033
3.00 to 4.00
2013
General Obligation Refunding
06-11-13
02-15-2033
2.00 to 4.00
2014
Certificates of Obligation
04-23-14
02-15-2044
2.00 to 5.00
2014
General Obligation Refunding
04-23-14
02-15-2034
2.00 to 3.50
* Actual yields on bonds may differ from stated coupons.
Note: Solid Waste Fund bond issues are part of General Debt Service Fund.
194
City of Denton
Annual Program of Services
1,570,000
11080,000
40,000
40,000
800
40,800
5,450,050
41505,000
1,395,000
90,000
61,025
151,025
2,590,000
21590,000
1,025,000
60,000
45,889
105,889
2,245,000
21245,000
2,095,000
240,000
87,925
327,925
2,820,000
21820,000
1,090,000
335,000
39,113
374,113
795,000
795,000
180,000
90,000
4,275
94,275
8,410,000
81410,000
4,855,000
985,000
197,150
1,182,150
7,895,000
71895,000
5,195,000
1,035,000
162,625
1,197,625
540,000
540,000
480,000
40,000
20,300
60,300
5,610,000
51610,000
3,805,000
945,000
128,088
1,073,088
7,370,000
71370,000
6,620,000
815,000
238,900
1,053,900
504,412
504,412
487,886
3,219
16,697
19,916
7,875,000
71875,000
7,875,000
650,000
380,215
1,030,215
165,000
165,000
165,000
165,000
1,650
166,650
TOTAL $
35,307,886 $
5,493,219 $
1,384,652 $
6,877,871
195
City of Denton
Annual Program of Services
1
196
City of Denton
Annual Program of Services
Airport Fund
Airport Operations
197
City of Denton
Annual Program of Services
1
198
City of Denton
Annual Program of Services
Program Description
Denton Airport has grown over the past decade to become the eighth (81h) busiest airport in the
State of Texas measured by takeoffs and landings. Private aviation business at the Airport has
invested tens of millions of dollars in facilities and generates over 450 jobs at the Airport. The City
of Denton has constructed over $27 million dollars of public infrastructure during this same period
to serve existing aviation industry and to attract new private investment at the Airport. Service
demand has risen for the Airport to provide infrastructure and landscape maintenance, manage
contracts for air traffic control, and flight line service to pilots. With increasing development and
aircraft traffic, the requirement for interface with regional, state and federal regulators and other
stakeholders has expanded.
Future Goals in FY 2014-15
Complete engineering design for West Side Runway.
Complete Airport Terminal expansion to include a privately operated restaurant.
Conduct aviation business development in coordination with Economic Development
Department and Economic Development Partnership.
Continue development of Airport -owned hangar space for new corporate tenants.
Prior Year Accomplishments in FY 2013-14
$500,000 Grant for Airport Terminal expansion.
$7, 500,000 Grant offer for design and construction of 5,000 foot West Side Runway.
New business locations including HTA Aviation, Careflite and Greenpoint Aerospace.
Development of 4-Year Aviation Degree Program in association with the University of
North Texas, Tarrant County College District and US Aviation Group.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
199
City of Denton
Annual Program of Services
Airport Ground Leases
$
381,709
$
459,146
$
417,884
$
787,546
FBO Commissions
282,888
391,853
360,000
391,853
Airport Gas Royalties
1,176,460
900,000
950,000
900,000
Miscellaneous
54,041
59,000
44,683
40,000
Interest Income
29,708
27,000
27,000
40,000
TOTAL REVENUES
$
1,924,806
$
1,836,999
$
1,799,567
$
2,159,399
Use of Reserves
460,698
942,364
795,388
2,407,978
TOTAL RESOURCES
$
2,385,504
$
2,779,363
$
2,594,955
$
4,567,377
EXPENDITURES
1
1
1
12014-15
ADOPTED
Personal Services
$
446,055
$
545,070
$
545,070
$
617,974
Materials & Supplies
41,891
46,725
46,001
46,725
Repair & Maintenance
69,339
78,997
71,670
78,997
Insurance
18,563
21,324
21,324
21,359
Miscellaneous
1,029
1,500
1,200
1,700
Operations
192,503
228,006
175,511
226,011
Cost of Service -Other
66,128
83,070
83,070
78,495
Debt Service
226,648
357,262
357,262
481,156
Cost of Service - General Fund
294,997
381,338
381,338
350,653
Capital Projects
1,000,000
1,000,000
876,438
2,550,000
Franchise Fees
28,351
36,071
36,071
60,970
Fixed Assets
-
-
-
53,337
TOTAL EXPENDITURES
$
2,385,504
$
2,779,363
$
2,594,955
$
4,567,377
TOTAL PERSONNEL 6.50 6.50 6.50 7.50
BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget included $250,000 in funds for year three (3) of a five The budget includes $250,000 in funds for year four (4) of a five
(5) year program to repair and/or resurface approximately 5.5 (5) year program to repair and/or resurface approximately 5.5
miles of Airport roads and $750,000 for capital improvement miles of Airport roads, one (1) additional FTE for an
programming. Administrative Assistant and $2,00,000 for land acquisition and
capital improvement programming and $300,000 for future
capital improvements.
200
City of Denton
Annual Program of Services
Interest Income
0.88%
■ Miscellaneous
0.88%
Cost of Service - Ge
Fund
7.68%
■ Debt Service Trans
10.53%
Cost of Service - Other
1.72 %
,! OpE
4.7D ro
8.58%
dons
0.04% ®insurance 1.73%
0.47 %
Franchise Fees
1.33%
Fixed Assets
1.17%
aterials & Supplies
1.02%
nce
201
City of Denton
Annual Program of Services
1
202
City of Denton
Annual Program of Services
Technology Services Fund
Administration
Telecommunications
Geographic Information Systems
Applications Development
User Support
Public Safety / Projects
Regulatory Compliance
203
City of Denton
Annual Program of Services
1
204
City of Denton
Annual Program of Services
Program Description
The Technology Services Department contributes to an efficient and productive City government by
using modern information technologies to improve both worker productivity and citizen access to
government information and services. The department is comprised of the divisions of
Administration, Telecommunications, Geographic Information Systems, Applications Development,
User Support, Public Safety/Projects, Regulatory Compliance, and DME Tech Support. The
Department is responsible for organization -wide strategic and operational technical planning,
providing customer service to City staff and citizens to enable efficient use of technical resources,
and leading the effort of using the organization's technical resources, both equipment and
personnel, in the most effective manner possible.
Future Goals in FY 2014-15
Provide enhanced service levels for Denton Municipal Electric.
JD Edwards Upgrade.
Enterprise Microsoft Office Upgrade.
Prior Year Accomplishments in FY 2013-14
Enterprise PC deployment with Windows 7.
Implementation of WiFi in Downtown Corridor.
Off -site hosting of Utility and Courts payments to meet PCI compliance.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
205
City of Denton
Annual Program of Services
Transfer - Communication Services
Cost of Service -
General Fund
Cost of Service -
Electric Fund
Cost of Service -
Water Fund
Cost of Service -
Wastewater Fund
Cost of Service -
Solid Waste Fund
Cost of Service -
Airport
Cost of Service -
Fleet Services Fund
Cost of Service -
Materials Management
Cost of Service -
Risk Retention
Cost of Service -
Street Improvement
Cost of Service -
Engineering
Transfer - Municipal Court Tech Fund
Sale of Documents
Copy Sales
Miscellaneous
Interest Income
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
Administration
Telecommunications
Geographic Information Systems
Applications Development
User Support
Public Safety/Projects
Regulatory Compliance
DME Technology Services
Reprographics
TOTAL EXPENDITURES
TOTAL PERSONNEL
$
454,177
4,735,090
1,289,740
844,154
294,863
281,642
47,495
89,779
70,832
27,787
64,495
98,167
345,799
112,169
1,678
2,602
$
511,529
4,788,608
1,423,751
663,814
295,062
335,861
51,640
111,496
70,413
33,567
52,375
141,958
100,000
$
511,529
4,788,608
1,567,751
663,814
295,062
335,861
51,640
111,496
70,413
33,567
52,375
141,958
100,000
$
535,189
5,273,699
2,943,932
725,221
380,124
357,748
50,161
106,674
74,809
37,604
74,346
166,008
100,000
44,520
$ 8,760,469 $ 8,580,074 $ 8,724,074 $ 10,870,035
- 426,698 222,698 450,188
$ 8,760,469 $ 9,006,772 $ 8,946,772 $ 11,320,223
$ 2,145,241 $
2,203,964 $
2,203,964 $
3,599,933
1,085,072
1,228,549
1,228,549
954,155
457,194
436,967
436,967
452,567
2,204,545
2,291,530
2,231,530
2,098,714
1,269,358
1,463,834
1,463,834
1,471,506
689,380
637,151
637,151
688,440
347,893
600,777
600,777
351,092
-
144,000
144,000
1,703,816
458,736
-
-
-
$ 8,657,419 $
9,006,772 $
8,946,772 $
11,320,223
29.00 29.00 31.00 36.00
206
City of Denton
Annual Program of Services
■ Insurance
0.27%
u
Debt Service
Transfer- Municipal Court
Tech Fund
0.89%
Use of Reserves
3.99%
msfer - Communication
Services
4.75%
I of Service - General
Fund
4.64%
■ Fixed Assets
18.34%
207
City of Denton
Annual Program of Services
Personal Services
$ 2,757,873 $
3,257,597 $
3,198,097 $
3,961,485
Materials & Supplies
334,458
161,138
161,138
113,797
Maintenance & Repair
2,184,664
2,581,802
2,587,802
2,661,988
Insurance
24,463
23,153
23,153
31,060
Operations
1,101,140
1,707,412
1,729,412
1,866,961
Debt Service
246,370
105,113
105,113
82,913
Cost of Service - General Fund
1,486,641
541,235
534,735
525,635
Fixed Assets
521,810
629,322
607,322
2,076,384
TOTAL EXPENDITURES
$ 8,657,419 $
9,006,772 $
8,946,772 $
11,320,223
R BUDGET ITEMS
FY 2013-14 1 FY 2014-15
A budget amendment of $144,000 was enacted to establish a new
DME Technology Services Division, which included two (2) additional
FTE's. The budget included 2 FTE's (a Regulatory Compliance Analyst
and a Systems Architect), $72,573 for a public Wi-Fi system for the
downtown corridor and $32,715 for a cash purchase of a vehicle
addition. The budget also included the transfer of the Reprographics
division to the General Fund and the corresponding 2 FTE's.
An additional five (5) FTE's are included in the DME Technology
Services Division. Additionally, one (1) FTE has been
reallocated from the Regulatory Compliance Division to the DME
Technology Services Division. The budget includes an additional
$1.5 million for fixed asset replacements and upgrades.
208
City of Denton
Annual Program of Services
Materials Management Fund
Purchasing
Warehouse
209
City of Denton
Annual Program of Services
1
210
City of Denton
Annual Program of Services
Program Description
The Materials Management Division is composed of two separate components: 1) the Purchasing
area manages the acquisition of commodities and services, and 2) the Warehouse area is
responsible for storage and distribution of applicable commodities. Our mission is to provide
commodities and services that achieve "best value", are obtained in a fair and competitive manner,
and lessen the overall risk to the City of Denton. This is coupled with the requirement to efficiently
and accurately perform storage, inventory, financial control, and distribution of commodities
throughout the City. Our Division ultimately arrives at maximizing value of commodities and
services, and minimizes the risks related to sourcing and inventory management.
Future Goals in FY 2014-15
Continuation of educational efforts with regards to the approved Procurement Manual.
Education of external customers regarding transactional purchases, to ensure consistency
across the organization in regards to documentation collected, and risk addressed.
Continue with local preference training and education initiatives.
Implement a process to better manage warehouse distribution of materials for projects and
operations and maintenance.
Prior Year Accomplishments in FY 2013-14
Continued marketing of an electronic supplier registration process, creating efficiency in
contracting with suppliers.
Continued utilization of electronic methods of communication and web presence
(publication of solicitations) to achieve both savings in time, and created savings by
maximizing participation in the competitive processes.
Educated staff with City-wide procurement training, covering topics such as best value, risk
mitigation, freight, performance targets, and requisition entry.
Internal procurement staff completed training requirements, enhancing their skill sets to
help staff achieve best value for the organization.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
211
City of Denton
Annual Program of Services
Postage Fees
Sale of Scrap Material
Warehouse Sales
Miscellaneous Income
Cost of Service - General Fund
Cost of Service - Electric Fund
Cost of Service - Water Fund
Cost of Service - Wastewater Fund
Cost of Service - Solid Waste Fund
Cost of Service - Other Funds
Auction Proceeds
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
$ 584 $
1,000 $
1,000 $
1,000
56,806
52,000
52,000
52,000
4,670,785
8,204,934
6,742,576
7,327,522
57,109
41,993
41,993
41,993
448,590
561,855
561,855
569,386
262,400
332,248
332,248
385,030
167,601
166,305
166,305
162,791
161,012
183,796
183,796
177,409
71,185
60,980
60,980
70,935
180,063
257,625
257,625
273,619
51,896
41,600
41,600
41,600
$ 6,128,031 $
9,904,336 $
8,441,978 $
9,103,285
257,420
23,616
43,003
61,032
$ 6,385,451 $
9,927,952 $
8,484,981 $
9,164,317
Personal Services
$ 1,037,992 $
1,238,157 $
1,124,141 $
1,281,135
Materials & Supplies
43,297
37,503
36,503
34,503
Inventory
4,325,233
7,597,161
6,243,126
6,784,743
Maintenance & Repair
19,446
10,652
10,652
10,652
Insurance
17,357
22,122
22,122
24,293
Miscellaneous
908
1,000
1,000
1,000
Operations
89,884
142,590
169,410
108,777
Debt Service
45,287
44,854
44,114
47,934
Cost of Service - General Fund
709,589
756,285
756,285
789,040
Cost of Service - Other
96,458
77,628
77,628
82,240
TOTAL EXPENDITURES
$ 6,385,451 $
9,927,952 $
8,484,981 $
9,164,317
Purchasing
Warehouse
TOTAL PERSONNEL
8.00 9.00 9.00 9.00
5.00 6.00 6.00 6.00
13.00 15.00 15.00 15.00
BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget included the addition of a Warehouse Specialist and The budget reflects no major changes.
the conversion of a temporary Administrative Assistant to full
time to assist with the enhanced capital programs across the
city.
212
City of Denton
Annual Program of Services
& Supplies
0.313%
Miscellaneous Income
ion Proceeds
0.45%
Use of Reserves
0.67%
Postage Fees
0.01%
Sale of Scrap Material
0.57%
k Repair
Insurance
0.27%
* Miscellaneous
0.01%
■ Operations
1.19%
Debt Service
0.52%
of Service - Other
0.90%
vice - General
and
61%
213
City of Denton
Annual Program of Services
1
214
City of Denton
Annual Program of Services
Fleet Management Fund
Vehicle Maintenance
215
City of Denton
Annual Program of Services
1
216
City of Denton
Annual Program of Services
Program Description
Fleet Management is responsible for providing high quality, cost effective preventive and corrective
maintenance on all city vehicles and equipment. Fleet Services provides for an extensive
preventative maintenance program to ensure dependability and safety while minimizing downtime.
Total Fleet Management includes procurement, up -fitting and in -servicing of new equipment,
diagnostics, troubleshooting, inspection and repair as well as asset disposal through on-line
auction. Fleet Services provides fuel and warehouse administration and outside contract
compliance along with oversight of fuel purchasing, dispensing and billing operations at two
locations. In addition Fleet Services is responsible for generating monthly reports for operating
departments outlining repair labor, parts, sublet and fuel costs as well as tracking meters for each
fleet vehicle.
Future Goals in FY 2014-15
Develop viable strategies to reduce fleet costs by 5% city wide.
Advance sustainability through the use of alternative fuels and vehicle purchases utilizing
the latest emission technology available.
Continued improvement of preventative maintenance scheduling and compliance to meet
or exceed accepted industry standards.
Prior Year Accomplishments in FY 2013-14
Installed an automated diesel exhaust fluid (DEF) bulk tank and dispensing terminal at the
alternative fuel site, reducing DEF product costs and fill time.
Added a motor pool module to Faster Asset Solutions fleet web product to automate and
track vehicle rentals and billing.
Initiated an Inter -local Agreement with the DCTA for supplying bulk fuel deliveries.
Maintained and expanded quarterly customer service meetings with several operating
departments.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
217
City of Denton
Annual Program of Services
Fuel Sales
$ 4,525,524 $
7,144,500 $
4,336,926 $
6,329,268
Parts Vehicle Maintenance
5,176,667
6,224,000
5,720,385
5,928,875
Miscellaneous
146,748
113,800
128,000
121,300
Interest Income
2,360
1,300
1,300
1,300
Fleet Rental
21,829
7,605
15,350
15,000
Fleet Admin Transfers
315,060
285,390
285,390
306,150
TOTAL REVENUES
$ 10,188,188 $
13,776,595 $
10,487,351 $
12,701,893
Use of Reserves
-
-
-
-
TOTAL RESOURCES
$ 10,188,188 $
13,776,595 $
10,487,351 $
12,701,893
Personal Services
$ 1,488,833 $
1,775,949 $
1,630,681 $
1,800,899
Materials & Supplies
79,619
112,482
99,503
112,482
Inventory (Fuel only)
4,118,343
5,481,000
4,054,885
4,762,150
Maintenance & Repair
65,905
105,000
104,348
105,000
Insurance
35,415
34,214
34,214
28,409
Fuel Contingency
-
1,250,000
-
1,250,000
Operations
3,563,210
4,048,197
3,643,387
3,649,493
Debt Service
255,024
247,360
246,426
253,791
Cost of Service - General Fund
371,303
387,276
387,276
335,746
Cost of Service- Other
183,408
239,497
240,431
213,004
Fixed Assets
-
45,000
45,000
138,720
TOTAL EXPENDITURES
$ 10,161,060 $
13,725,975 $
10,486,151 $
12,649,694
TOTAL PERSONNEL 22.00 22.00 22.00 22.00
MAJOR BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget included $46,250 for a 50kW emergency generator. The budget includes $26,660 for a forklift and $33,000 for
In addition, the City anticipates the Denton County portable equipment lifts.
Transportation Authority (DCTA) will discontinue purchasing
fuel from the City of Denton in FY 2013-14 (approximately
375,000 gallons per year).
218
City of Denton
Annual Program of Services
F1eetAdmin
2.41'
IN Miscellaneous
[nsuram
0.22%
■ Maintenance & Repair
0.83 %
iscellaneous
0.97%
Fleet Rental
0.12%
�rvice
1 Transfers
4.34%
Fixed Assets
1.10%
ials & Supplies
0.89%
219
City of Denton
Annual Program of Services
1
220
City of Denton
Annual Program of Services
Risk Retention Fund
Risk Retention
221
City of Denton
Annual Program of Services
1
222
City of Denton
Annual Program of Services
Program Description
The Risk Management Department is responsible for identifying and evaluating potential exposures
to loss. This is achieved by developing policies, procedures, and training to eliminate and/or
mitigate the cost of claims associated with any losses. Risk Management is also responsible for the
administration of the City's benefits program. This includes compliance with applicable laws, fund
and trend analysis, and planning. The department administers the Risk Retention Fund, Health
Insurance Fund, and Wellness Program.
Future Goals in FY 2014-15
Explore the feasibility of developing an approved medical network for our workers'
compensation injuries.
Update and revise the various policies and directives that are the responsibility of Risk
Management.
Enhance safety training opportunities within the General Fund Departments.
Prior Year Accomplishments in FY 2013-14
Implemented a new Risk Management Information System (RMIS).
Completed process to hire a new Third -Party Administrator for the City's self -funded
workers' compensation program.
Worked with internal stakeholders, the Public Information Office, and other cities to
educate and submit comments regarding proposed changes to the Railroad Commission
rules and regulations regarding damage to underground gas lines.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
223
City of Denton
Annual Program of Services
Commercial Insurance
Self Insurance
Worker's Compensation
Interest Income
Other Revenues
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
$ 537,175 $
683,900 $
683,900 $
723,889
1,361,205
1,561,179
1,561,179
1,557,930
677,775
673,000
673,000
665,000
34,015
25,000
25,000
25,000
32,012
10,000
10,000
10,000
$ 2,642,182 $
2,953,079 $
2,953,079 $
2,981,819
-
67,369
-
228,795
$ 2,642,182 $
3,020,448 $
2,953,079 $
3,210,614
Personal Services
$ 537,503 $
592,331 $
590,881 $
800,039
Materials & Supplies
11,824
14,250
14,250
16,500
Maintenance & Repair
24,346
193,000
162,750
158,500
Insurance
855,275
1,356,900
1,325,340
1,388,000
Miscellaneous
275,373
226,000
225,630
226,000
Operations
639,065
408,288
395,438
387,792
Cost of Service - General Fund
183,520
191,368
191,368
190,799
Cost of Service- Other
40,380
38,311
38,311
42,984
TOTAL EXPENDITURES
$ 2,567,286 $
3,020,448 $
2,943,968 $
3,210,614
TOTAL PERSONNEL
G'�II11
BUDGETITEMS
6.00 6.00 8.00
FY 2013-14 I FY 2014-15
The budget included $52,500 for contract claims assistance. lGeneral
The budget reflects the transfer of two (2) FTE's from the
Fund (Human Resources Department).
224
City of Denton
Annual Program of Services
Other Revem
0.31%
Use of Reservf
7.13%
■ Interest Income
0.78%
Cost of Service- Other
1.34%
Cost of Service - Genera
Fund
5.94%
7.04%
IN Materials & Supplies
Maintenance & Repair
4.94%
225
City of Denton
Annual Program of Services
1
226
City of Denton
Annual Program of Services
h
h
227
City of Denton
Annual Program of Services
1
228
City of Denton
Annual Program of Services
Program Description
The Health Insurance Fund was established for the 2007 budget as an internal service fund to
administer the self-insurance program that the City began on January 1, 2008. The Fund receives
revenue and pays out claims and/or premiums for the health, dental, vision, long-term disability,
short-term disability, life, supplemental life, and post-65 retiree benefit programs.
Future Goals in FY 2014-15
Measure the success of the Healthy Incentives Program and Employee Health Center to
evaluate the next phase of those programs.
Continue to monitor, evaluate, and implement the applicable provisions within the Patient
Protection and Affordable Care Act.
Evaluate the feasibility of adding a Health Savings Account/High Deductible health plan
option and a "narrow" network plan.
Prior Year Accomplishments in FY 2013-14
Implemented the On -Line Enrollment system for Open Enrollment for all employee benefits.
Worked to implement the various components of the Patient Protection and Affordable Care
Act (PPACA) that became effective in 2014.
Re-established the Wellness Committee.
Note: For a complete description of this department's Strategic Plan performance measures, please see
the Strategic Plan Performance Report section of this document.
229
City of Denton
Annual Program of Services
Employee Contributions - Health
Employee Contributions - Dental
Employee Contributions - Vision
Employee Contributions - Short Term Disability
Retiree Contributions
City Contributions - Health Insurance
City Contributions - Long Term Disability
City Contributions - Life Insurance
Pharmacy Rebates
Stop Loss Recovery
Other
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
Long Term Disability
Life Insurance
Short Term Disability
Dental Insurance
Vision Insurance
Health Insurance
Contingency
Transfers
Health Clinic Costs
TOTAL EXPENDITURES
$ 2,293,891 $
2,475,113 $
2,383,150 $
2,454,645
847,017
959,350
902,980
1,030,100
116,345
120,300
123,340
124,000
122,586
130,300
135,750
137,400
593,825
184,400
599,543
616,000
15,329,288
17,506,530
16,716,430
17,517,751
221,087
175,000
244,000
244,000
171,612
169,000
189,850
190,300
297,360
200,000
200,000
200,000
-
500,000
500,000
500,000
353,600
16,700
410,165
424,150
$ 20,346,611 $
22,436,693 $
22,405,208 $
23,438,346
-
2,918,526
-
4,051,922
$ 20,346,611 $
25,355,219 $
22,405,208 $
27,490,268
$ 142,483 $
150,000 $
151,390 $
151,390
336,440
315,380
360,720
381,500
122,082
130,300
136,490
138,230
871,818
959,350
976,200
1,074,000
109,917
120,300
128,150
128,800
17,913,576
20,703,366
19,610,390
21,051,284
-
2,900,000
-
4,500,000
59,331
69,023
69,023
56,864
52,715
7,500
8,200
8,200
$ 19,608,362 $
25,355,219 $
21,440,563 $
27,490,268
R BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget included a projected 5 - 10% increase in employee health IThe budget includes a $4,500,000 contingency for unanticipated
insurance premiums depending on the plan, and a $2,900,000 contingency claims and a 5% increase for Gold plan employee contributions.
for unanticipated claims.
230
City of Denton
Annual Program of Services
HEALTH INSURANCE FUND RESOURCES & EXPENDITURES
City Contributions - Long M City Contributions - Life
Term Disability -\ I Insurance
0.89% 0.69%
' r,
Pharmacy Rebates
0.73%
Stop Loss Recovery
1.82%
Use of Reserves
14.74%
Other
1.54%
Employee Contributions -
Health
8.93%
L 2 Employee Contributions -
■ Retiree Contributions Short Term Disability
2.24%
0.50%
® Vision Insurance
0.47%
■ Employee Contributions -
Dental
3.75%
Employee Contributions -
Vision
0.45%
Contingency
Clinic Costs
.03%
Transfers
0.21%
-m Disability
.55%
Life Insurance
1.39%
i Disability
0%
rice
231
City of Denton
Annual Program of Services
1
232
City of Denton
Annual Program of Services
233
City of Denton
Annual Program of Services
1
234
City of Denton
Annual Program of Services
Program Description
The Engineering Services Fund functions as a consolidated organization responsible for civil
engineering design, real estate acquisition, construction of City capital infrastructure, inspection of
public and private commercial construction, and review of all development related projects. The
primary purpose of the department is to plan and assist with delivery of public works
infrastructure to meet the service and development needs of the City.
Future Goals in FY 2014-15
Manage existing and future public works infrastructure needs to meet projected growth of
the City.
Provide technical assistance for the proposed 2014 Bond Elections.
Assist City Departments with completion of all Capital Improvement Program public works
projects, real estate transactions and engineering development reviews in a timely and
efficient manner.
Improve project management and delivery processes.
Map City owned property parcels and evaluate for future use or disposal.
Prior Year Accomplishments in FY 2013-14
The Engineering Services Fund was newly established in FY 13-14.
Completed consolidation of assigned services in the new department.
Facilitated the successful and timely review of public development projects.
Assisted City Departments with implementation of Capital Improvement Program public
works projects, real estate transactions and engineering development reviews.
235
City of Denton
Annual Program of Services
Loading Permits
$
$
12,440
$
2,800
$
2,500
Parking Lot Permits
30,000
23,040
25,000
Overtime Inspections
12,000
13,020
12,000
R.O.W. Inspection Fees
110,000
121,894
145,000
Public Works Inspection
381,425
594,348
459,085
Capital Charge Back
1,742,244
1,283,562
2,380,299
Development Fees
265,684
323,868
295,000
Transfers /Subledger Charges
1,669,351
1,631,099
1,339,182
TOTAL REVENUES
$
$
4,223,144
$
3,993,631
$
4,658,066
Use of Reserves
-
-
-
TOTAL RESOURCES
$
$
4,223,144
$
3,993,631
$
4,658,066
EXPENDITURES
1
1
1
12014-15
11' 1
Engineering
$
$
2,704,314
$
2,474,132
$
2,289,186
Public Works Inspections
783,920
739,709
898,020
Development Review
579,735
378,770
695,345
Real Estate
-
-
753,550
TOTAL EXPENDITURES
$
$
4,067,969
$
3,592,611
$
4,636,101
"PERSONNEL1
1
12014-15
Time Equivalents (FTE)
ACTUAL
BUDGETFull
11' 1
Engineering
14.00
14.00
15.00
Public Works Inspections
8.00
8.00
8.00
Development Review
4.00
4.00
4.00
Real Estate
5.00
5.00
6.00
TOTAL PERSONNEL
31.00
31.00
33.00
236
City of Denton
Annual Program of Services
Matt
Development Fees
6.3 3 %
u(W Maintenance & Repair E Insurance
Loading Permits
0.05%
Parking Lot Permits
0.54%
Overtime Inspections
0.26%
R.O.W. Inspection Fees
3.11%
)rksInspection
).86%
•ations
1.8%
CostofService- Other
5.14%
237
City of Denton
Annual Program of Services
Personal Services $
$ 3,296,136 $ 2,807,686 $ 3,493,228
Materials & Supplies
41,751 41,604 50,552
Maintenance & Repair
18,300 18,300 56,250
Insurance
34,418 32,137 31,510
Miscellaneous
3,438 3,438 2,166
Operations
122,251 135,799 207,521
Cost of Service - General Fund
344,033 344,033 556,548
Cost of Service - Other
207,642 209,614 238,326
TOTAL EXPENDITURES $
$ 4,067,969 $ 3,592,611 $ 4,636,101
MAJOR BUDGET
ITEMS
FY 2013-14
FY 2014-15
The budget reflected the creation of a new Internal Service
The budget reflects two new FTE's: 1 Tech III Position in
Fund which centralized the City's Engineering and
Public Works Inspections and 1 FTE for GIS Interns in Real
Development Services. The budget included three new
Estate. In addition, the budget reflects funding for software
FTEs: Director of Engineering, Development Review
and licenses, staff travel and training, and a replacement
Administrator, and an Administrative Assistant.
vehicle for Public Works Inspections.
238
City of Denton
Annual Program of Services
Street Improvement Fund
Street Operations
239
City of Denton
Annual Program of Services
1
240
City of Denton
Annual Program of Services
Program Description
The Street Department is a maintenance service that provides the City of Denton with safe and
reliable roadways. These maintenance services include: repairing potholes, street utility cuts,
replacing curbs and gutters and installing crack seal. In addition to minor repairs, the Street
Department also repairs major base failures, and installs overlays and total street reconstructions.
The Street Department responds to street related emergencies 7 days a week, performing tasks
such as debris removal, high water safety, and sanding during inclement weather.
Future Goals in FY 2014-15
Fully utilize our newly implemented pavement maintenance programs.
Increase our overlay and foam jacking activities.
Implement iPads for work order entry by Crew Leaders promoting a more cost efficient
process than Trimble units.
Perform a Roadway Impact Fee Study to ensure practices and funding levels meet the future
needs of the street infrastructure.
Prior Year Accomplishments in FY 2013-14
Establish a fulltime base failure crew.
Expand Street reconstruction program using 5 year Street bond program funds.
Increase preventative maintenance program using the increased programmed resources.
Perform a Roadway Impact Fee Study to ensure practices and funding levels meet the future
needs of the street infrastructure.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
241
City of Denton
Annual Program of Services
Street Cut Reimbursements
$
473,978
$
327,914
$
327,914
$
350,000
Bond Sale Savings
315,636
379,911
379,911
541,387
Franchise Fees
6,304,206
7,186,378
7,179,916
9,279,639
Interest Income
14,590
10,000
3,000
10,000
TOTAL REVENUES
$
7,108,410
$
7,904,203
$
7,890,741
$
10,181,026
Use of Reserves
-
475,000
459,497
-
TOTAL RESOURCES
$
7,108,410
$
8,379,203
$
8,350,238
$
10,181,026
EXPENDITURES
1
1
1
12014-15
ADOPTED
Personal Services
$
2,057,631
$
2,275,487
$
2,274,770
$
2,495,611
Materials & Supplies
55,445
75,130
68,795
82,150
Maintenance & Repairs
3,901,508
3,964,379
3,959,712
6,073,269
Insurance
47,751
61,280
61,280
61,280
Miscellaneous
13,227
5,000
3,500
5,000
Operations
498,187
1,048,596
1,032,850
817,986
Cost of Service - Other
139,122
949,331
949,331
645,730
Fixed Assets
57,297
-
-
-
TOTAL EXPENDITURES
$
6,770,168
$
8,379,203
$
8,350,238
$
10,181,026
TOTAL PERSONNEL 30.00 33.00 33.00 35.00
R BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget reflected the addition of 3 FTE's (3 Field Service Worker
II's) for a new maintenance crew to perform additional street
repairs, $879,316 for vehicle and equipment purchases, and
$300,000 for a one time street impact fee study. In addition a
$175,000 budget amendment was adopted on April 1, 2014, to fund
a mobility plan update.
The budget reflects an additional $2,111,470 for street
maintenance, $200,000 for an update to the Overall Conditon
Index (OCI) study, the addition of two FTE's at a combined cost of
$148,466, and $575,715 for heavy street equipment. The
purchase of a cold mixer/ soil stabilizer is included in the FY
2014-15 Capital Improvement Program Budget. Debt service
payments of approximately $55,000 per year will be included
beginning in FY 2015-16.
242
City of Denton
Annual Program of Services
Transfers
6 140/
Miscelh
0.0!
Insurai
0.60(
I Interest Income
0.10%
Street Cut
Reimbursements
3.43 %
Sale Savings
5.32%
Materials & Supplies
0.81%
243
City of Denton
Annual Program of Services
1
244
City ofDenton
Annual Program of Services
Programs / Specialty Areas
Athletics
Civic Center Pool
McMath
Golf Driving Range
Youth / Teen Services
Recreation Fund
Recreation
Leisure Services
FRecreation Centers
American Legion Hall
Civic Center
Denia Center
Goldfield Tennis Center
Martin Luther King Jr. Center
North Lakes Center
Senior Center
245
City of Denton
Annual Program of Services
1
246
City of Denton
Annual Program of Services
Program Description
The mission Parks and Recreation Department is: "enriching lives and building community through
the stewardship of public parks and open space and diverse recreational opportunities that foster
lifelong wellness, creativity, and, learning." The eleven cost centers in the Recreation Fund support
the mission through the provision of a variety of passive and active recreation opportunities,
programs, and special events that utilize our parks, athletic fields, recreation centers and walking
trails for the broad demographic segments of our city.
Future Goals in FY 2014-15
Open and operate the Golf Driving Range.
Expansion of summer day camps for youth and teens.
Bid for regional and state athletic tournaments in softball and football.
Prior Year Accomplishments in FY 2013-14
Won the Texas Amateur Athletic Federation Regional Tennis tournament
Held Liberty Run, Jack-o-Lantern Jog and Paddle Pound and Pedal Triathlon with 1,800
participants.
Funded $180,000 in improvements at Recreation Centers and the Water Park.
Note: For a complete description of this department's Strategic Plan performance measures, please see the
Strategic Plan Performance Report section of this document.
247
City of Denton
Annual Program of Services
Special Projects
$ 4,589 $
11,790 $
15,000 $
40,664
Marketing
28,498
29,429
30,000
32,781
Civic Center
15,354
20,043
20,043
22,303
Denia Rec Center
143,987
162,052
162,052
172,909
North Lakes Rec Center
298,046
295,642
301,000
310,597
Senior Center
139,369
106,399
107,000
111,130
Youth and Teen Services
526,718
412,684
412,684
489,384
Goldfield Tennis Center
146,825
178,628
150,000
180,200
Civic Center Pool
50,569
42,680
44,000
45,239
Therapeutics
417
-
-
-
Martin Luther King Jr. Rec Center
84,828
119,462
119,462
145,248
Golf
-
153,425
-
154,132
Athletics
332,535
302,757
313,000
345,015
Interest Income
2,738
15,000
2,775
15,000
TOTAL REVENUES
$ 1,774,473 $
1,849,991 $
1,677,016 $
2,064,602
Use of Reserves
16,620
236,857
301,416
202,482
TOTAL RESOURCES
$ 1,791,093 $
2,086,848 $
1,978,432 $
2,267,084
Personal Services
$ 490,537 $
722,460 $
612,532 $
782,693
Materials & Supplies
495,076
608,090
608,590
697,496
Maintenance & Repair
16,492
20,954
20,954
48,554
Insurance
20,760
22,879
22,666
22,666
Operations
403,589
530,727
530,727
591,606
Cost of Service - General Fund
80,668
143,391
144,616
83,238
Transfer - Capital Projects
252,808
-
-
-
Cost of Service - Other
31,163
38,347
38,347
40,831
TOTAL EXPENDITURES
$ 1,791,093 $
2,086,848 $
1,978,432 $
2,267,084
24.27 24.27 24.27 24.27
BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget included funding for the purchase of fitness
equipment, identification card printers, and program supplies
for the recreation centers. The budget also includes a one-time
transfer to the General Fund of $60,180 for Water Park slide
preventative maintenance, replacement of concession stand
equipment, replacement of locker doors and the front desk at
the Natatorium.
budget includes funding for the purchase of fitness
pment, program supplies for the recreation centers, and
-ovements to the Goldfield Tennis Center.
248
City of Denton
Annual Program of Services
■ Civic Center Poc
2.00%
Goldfield Tennis Center
7.95%
■ Insurance, Misc.
1.00%
Maintenance & Repair
2.14%
RECREATION FUND RESOURCES & EXPENDITURES
Martin Luther King Jr.
Rec Center
Senior Center
4.90%
t Income
56%
Special Projects
1.79%
Marketing
1.45%
Civic Center
0.98%
da Rec Center
7.63%
249
City of Denton
Annual Program of Services
1
250
City of Denton
Annual Program of Services
h
h
251
City of Denton
Annual Program of Services
1
252
City of Denton
Annual Program of Services
Hotel Occupancy Tax
$ 1,916,646
$ 1,739,454
$
1,739,454
$
1,791,637
TOTAL REVENUES
$ 1,916,646
$ 1,739,454
$
1,739,454
$
1,791,637
Use of Reserves
-
177,323
177,323
17,769
TOTAL RESOURCES
$ 1,916,646
$ 1,916,777
$
1,916,777
$
1,809,406
EXPENDITURES
1
1
1
12014-15
ADOPTED
Convention & Visitors Bureau
$ 733,100
$ 783,100
$
783,100
$
822,255
North Texas State Fair Association
73,620
73,620
73,620
77,301
Greater Denton Arts Council
117,780
117,780
117,780
123,669
Denton Civic Center
2,937
7,500
7,500
7,875
Denton Festival Foundation
82,820
82,820
82,820
86,961
Denton Black Chamber of Commerce
16,580
16,580
16,580
17,409
Denton Holiday Festival Association
7,638
7,640
7,640
7,700
Denton Community Theatre
23,010
23,010
23,010
24,161
Denton Community Market
-
-
-
10,000
Denton Air Fair
10,240
10,240
10,240
10,752
Denton Main Street Association
23,009
23,010
23,010
24,161
Denton County Museums
140,464
108,570
108,570
113,999
Denton Firefighter Museum
19,301
20,690
20,690
21,500
Cinco de Mayo Committee
7,998
8,000
8,000
8,400
Juneteenth Committee
12,673
12,430
12,430
13,052
Tejas Storytelling Association
50,610
50,610
50,610
52,747
Water Works Park
10,915
11,040
11,040
11,592
Denton Dog Days
14,590
14,590
14,590
15,320
Denton Public Art Committee
32,985
41,747
41,747
42,999
Susan G. Komen
10,000
10,000
10,000
10,000
Denton Square Maintenance
11,050
11,050
11,050
11,603
Square Lighting Maintenance
5,250
5,250
5,250
5,250
Contingency
-
15,000
15,000
5,000
Convention Center Reserve for Debt Serv.
-
100,000
100,000
100,000
Convention Center Marketing Expenses
48,638
350,000
350,000
172,575
Music Theater of Denton
4,154
5,000
5,000
5,250
Texas Filmmakers
5,000
7,500
7,500
7,875
TOTAL EXPENDITURES
$ 1,464,362
$ 1,916,777
$
1,916,777
$
1,809,406
MAJOR BUDGET ITEMS
FY 2013-14
FY 2014-15
The budget included $100,000 as a contingency
for unknown but
The budget includes $100,000
for Convention Center debt service
anticipated expenses related to the planned Convention Center,
expenses and $172,575 for Convention Center
marketing
$350,000 for one time Convention Center Marketing. The Denton
expenses.
County Historical Commission contributions have been combined
with the Denton County Museum contributions
for FY 2013-14.
253
City of Denton
Annual Program of Services
Seizures
Auction Proceeds
Interest Income
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
$ 152,652 $
400,000 $
115,800 $
200,000
3,231
50,000
3,000
3,000
1,759
2,200
1,200
1,200
$ 157,642 $
452,200 $
120,000 $
204,200
-
-
30,500
-
$ 157,642 $
452,200 $
150,500 $
204,200
Materials & Supplies $ 14,911 $ 54,000 $ 12,000 $ 30,000
Maintenance & Repair 1,765 - - -
Operations 113,155 137,000 138,500 118,500
Transfer to Capital Projects - 198,730 - -
Fixed Assets - 57,000 - -
TOTAL EXPENDITURES $ 129,831 $ 446,730 $ 150,500 $ 148,500
OR BUDGET ITEMS
FY 2013-14
The budget included $198,730 for the purchase of 2 narcotics
vehicles and 2 vehicles for an enhanced Police patrol program,
$10,000 for facility upgrades to the dispatch center and jail,
and $57,000 for shelving units for the evidence room.
FY 2014-15
The budget reflects no major changes. The budget includes
funding for ongoing operational costs associated with testing
and storing evidence seized from crime scenes.
254
City of Denton
Annual Program of Services
RESOURCESBUDGET 11' 1
Program Income $ - $ - $ - $ 45,000
TOTAL REVENUES $ - $ - $ - $ 45,000
Use of Reserves - - - -
TOTAL RESOURCES $ - $ - $ - $ 45,000
1 1 12014-15
EXPENDITURESBUDGET 11' 1
Materials and Supplies - - - 25,000
Operations - - - 20,000
TOTAL EXPENDITURES $ - $ - $ - $ 45,000
MAJOR BUDGET ITEMS
FY 2013-14 FY 2014-15
The Police Academy Fund is a newly budgeted fund used to
account for training and related expenses held in the City's
Public Safety Training facility.
255
City of Denton
Annual Program of Services
Red Light Camera Fees
TOTAL REVENUES
Use of Reserves
TOTAL RESOURCES
ACTUAL BUDGET ESTIMATE ADOPTED
961,207 .1: 111 $ 1,530,000 $ 1,700,000
$ 961,207 $ 1,608,000 $ 1,530,000 $ 1,700,000
$ 961,207 $ 1,608,000 $ 1,530,000 $ 1,700,000
Personal Services
$ 57,247 $
65,000 $
67,500 $
78,000
Maintenance and Repair
-
-
-
-
Operations
-
42,640
42,591
177,900
Red Light Camera Contract
580,970
901,200
774,700
901,000
Payment to State of Texas
161,495
320,900
343,900
360,500
Contingency
-
150,000
-
100,000
TOTAL EXPENDITURES
$ 799,712 $
1,479,740 $
1,228,691 $
1,617,400
TOTAL PERSONNEL
MAJOR BUDGET ITEMS
FY 2013-14 1 FY 2014-15
The budget included $17,640 for traffic safety enforcement
and accident investigation equipment, $25,000 for solar school
flashers. Funding for six additional cameras and Scofflaw
contract payments are also included.
- 0.50
The budget includes $143,900 for traffic accident investigation
equipment, $10,000 for intersection/pavement marking,
$24,000 for solar LED speed warning signs and includes funding
for a temporary/seasonal employee for the Red Light Camera
Program.
256
City of Denton
Annual Program of Services
Mixed Beverage Tax
$
73,500 $
100,000
$
100,000
$
100,000
TOTAL REVENUES
$
73,500 $
100,000
$
100,000
$
100,000
Use of Reserves
-
50,000
-
73,500
TOTAL RESOURCES
$
73,500 $
150,000
$
100,000
$
173,500
EXPENDITURES
ACTUAL
BUDGET
ESTIMATE
ADOPTED
Operations
$
- $
150,000
$
100,000
$
173,500
TOTAL EXPENDITURES
$
- $
150,000
$
100,000
$
173,500
OR BUDGET ITEMS
FY 2013-14 1 FY 2014-15
The Downtown Reinvestment Fund was a newly established The budget reflects no major changes.
Special Revenue Fund with revenues derived from mixed
beverage taxes. A beginning fund balance of $73,500 is
included and represents unspent FY 2012-13 monies budgeted
in the General Fund.
257
City of Denton
Annual Program of Services
Gas Well Royalties
$ 163,884 $
150,000 $
193,000 $
200,000
Interest Income
605
3,500
100
100
TOTAL REVENUES
$ 164,489 $
153,500 $
193,100 $
200,100
Use of Reserves
633,510
-
-
-
TOTAL RESOURCES
$ 797,999 $
153,500 $
193,100 $
200,100
Transfer to Capital Projects $ 797,999 $ 140,500 $ 140,500 $ 200,000
TOTAL EXPENDITURES $ 797,999 $ 140,500 $ 140,500 $ 200,000
OR BUDGET ITEMS
FY 2013-14 1 FY 2014-15
The budget included $40,000 for Denia athletic fields, $55,000
for expenses related to the Vela Soccer Complex, and a one-
time transfer into the General Fund of $45,500 to fund a new
concession stand at the Water Park.
The budget includes $200,000 for construction associated with
Vela Soccer Complex.
258
City of Denton
Annual Program of Services
Landscaping Fee
$ 34,625 $
50,000 $
880,000 $
50,000
Interest Income
4,525
5,500
6,700
6,500
TOTAL RESOURCES
$ 39,150 $
55,500 $
886,700 $
56,500
Use of Reserves
-
-
-
-
TOTAL RESOURCES
$ 39,150 $
55,500 $
886,700 $
56,500
Operations $ - $ 50,000 $ - $ 50,000
TOTAL EXPENDITURES $ - $ 50,000 $ - $ 50,000
OR BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget included $50,000 for potential expenses associated The budget includes $50,000 for potential expenses associated
with the tree mitigation program. with the tree mitigation program, including $15,000 for tree
planting by the Parks and Recreation Department.
259
City of Denton
Annual Program of Services
Subscriber Fees $ 234,419 $ 305,000 $ 310,000 $ 315,000
TOTAL REVENUES $ 234,419 $ 305,000 $ 310,000 $ 315,000
Use of Reserves - 440,750 80,000 62,750
TOTAL RESOURCES $ 234,419 $ 745,750 $ 390,000 $ 377,750
Materials and Supplies $
1,850 $
-
$ 300 $
-
Maintenance & Repair
67,302
327,000
175,000
40,000
Operations
30,786
388,750
64,700
245,250
Transfer to Capital Projects
9,500
-
-
-
Fixed Assets
-
30,000
150,000
92,500
TOTAL EXPENDITURES $
109,438 $
745,750
$ 390,000 $
377,750
MAJOR BUDGET
ITEMS
FY 2013-14
1
FY 2014-15
The budget included $100,000 for Council Chamber and Work
Session audio/video renovations, $150,000 for DTV
audio/video control room renovations and upgrades, $70,000
for production equipment and maintenance expenses, and
$30,000 for DTV production replacement vehicle. Additionally
the budget includes $50,000 for contribution to 4 PEG channels
two of which are operated by UNT and the others by TWU and
Denton ISD.
The budget includes $40,000 for a server/editing station
upgrade, $25,000 for production equipment, $10,000 for public
access equipment, $17,500 for equipment, and $50,000 for
contribution to 4 PEG channels; two of which are operated by
UNT and the others by TWU, and Denton ISD.
260
City of Denton
Annual Program of Services
Interest Income
$
982 $
1,500
$
1,000
$
1,000
TOTAL REVENUES
$
982 $
1,500
$
1,000
$
1,000
Use of Reserves
-
45,500
46,000
-
TOTAL RESOURCES
$
982 $
47,000
$
47,000
$
1,000
1
1
12014-15
EXPENDITURES
BUDGET
11' 1
Operations
$
- $
47,000
$
47,000
$
-
TOTAL EXPENDITURES
$
- $
47,000
$
47,000
$
-
MAJOR BUDGET ITEMS
FY 2013-14 I FY 2014-15
The budget reflected $47,000 for eligible expenses associated
with McKenna Trust.
budget reflects no major changes.
261
City of Denton
Annual Program of Services
Fees in Lieu of Property Dedication $
264,945 $
180,000 $
220,000 $
150,000
Interest Income
5,726
7,000
6,000
6,000
TOTAL REVENUES $
270,671 $
187,000 $
226,000 $
156,000
Use of Reserves
-
885,000
594,411
544,000
TOTAL RESOURCES $
270,671 $
1,072,000 $
820,411 $
700,000
Fixed Assets $ 18,694 $ 1,072,000 $ 820,411 $ 700,000
TOTAL EXPENDITURES $ 18,694 $ 1,072,000 $ 820,411 $ 700,000
OR BUDGET ITEMS
FY 2013-14 1 FY 2014-15
The budget included funding for the acquisition of prospective The budget includes funding for the acquisition of prospective
neighborhood park property at Villages of Carmel, Bent Creek, neighborhood park property near the Downtown area.
and Downtown.
262
City of Denton
Annual Program of Services
Development Fees
$ 169,738 $
115,000 $
175,000 $
125,000
Interest Income
12,947
15,000
12,000
8,000
TOTAL REVENUES
$ 182,685 $
130,000 $
187,000 $
133,000
Use of Reserves
-
1,574,219
1,052,467
367,000
TOTAL RESOURCES
$ 182,685 $
1,704,219 $
1,239,467 $
500,000
Fixed Assets $ 123,005 $ 1,704,219 $ 1,239,467 $ 500,000
TOTAL EXPENDITURES $ 123,005 $ 1,704,219 $ 1,239,467 $ 500,000
OR BUDGET ITEMS
FY 2013-14 1 FY 2014-15
The budget included funding for improvements to existing
neighborhood parks: Carl Young, North Lakes Dog Park, North
Pointe Park, Lake Forest, McKenna, Milam, and Avondale Park.
The budget includes funding for improvements to existing
neighborhood parks and trails: North Pointe Park and McKamy
Evers Park.
263
City of Denton
Annual Program of Services
Ad Valorem Taxes $ 94,678 $ 116,782 $ 116,782 $ 245,056
TOTAL REVENUES $ 94,678 $ 116,782 $ 116,782 $ 245,056
Operations $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ -
OR BUDGET ITEMS
FY 2013-14 1 FY 2014-15
The 2010 base value of the Tax Increment Reinvestment
Zone (TIRZ) is $79,356,854 and the 2013 value was
$96,287,950 which represents an incremental value of
$16,931,096 or revenue of $116,785 to the fund.
The 2010 base value of the Tax Increment Reinvestment Zone
(TIRZ) is $79,356,854 and the 2014 value is $114,885,073 which
represents an incremental value of $35,528,219 or revenue of
$245,056 to the fund.
264
City of Denton
Annual Program of Services
Ad Valorem Taxes $ - $ - $ - $ 3,083
TOTAL REVENUES $ - $ - $ - $ 3,083
Operations $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ -
OR BUDGET ITEMS
FY 2013-14 1 FY 2014-15
The Westpark Tax Increment Reinvestment Zone (TIRZ)
was established in 2012 with a base value of $119,458.
The 2013 Certified value is $116,277. As such, no
revenues or expenditures were included for FY 2013-14
The 2012 base value of the Westpark Tax Increment
Reinvestment Zone (TIRZ) is $119,458 and the 2014 value is
$566,436 which represents an incremental value of $446,978 or
revenue of $3,083 to the fund.
265
City of Denton
Annual Program of Services
Police Donations
$ 3,799 $
7,500 $
20,000 $
25,000
Fire Donations
3,437
2,000
2,000
2,000
Animal Control Donations
174,100
170,000
50,000
50,000
Library Donations
-
30,000
33,000
50,000
TOTAL REVENUES
$ 181,336 $
209,500 $
105,000 $
127,000
Use of Reserves
17,918
-
-
-
TOTAL RESOURCES
$ 199,254 $
209,500 $
105,000 $
127,000
Police Donations
$ 7,505 $
7,500 $
7,000 $
10,000
Fire Donations
4,116
2,000
2,000
2,000
Animal Control Donations
187,633
170,000
40,000
40,000
Library Donations
-
30,000
14,000
50,000
TOTAL EXPENDITURES
$ 199,254 $
209,500 $
63,000 $
102,000
R BUDGET ITEMS
FY 2013-14 I FY 2014-15
The Police Donations budget included $7,500 for community oriented
policing activities, and citizen and departmental awards. The Animal
Control Donations budget included $170,000 for the adoption
program, and other shelter related expenses. The Fire Donations
budget fund included $2,000 for the Fire Museum, tactical paramedics,
and public education programs. In addition, the Library Donation
budget was added through a budget amendment on April 1st and will
be used for various donations received by the Library.
he Police Donations budget includes $10,000 for community
riented policing activities, and citizen and departmental awards. The
nimal Control Donations budget includes $40,000 for the adoption
rogram, and other shelter related expenses. The Fire Donations
udget fund includes $2,000 for the Fire Museum, tactical paramedics,
nd public education programs. The Library Donation budget includes
50,000 for various programs throughout the City's Libraries.
266
City of Denton
Annual Program of Services
DESCRIPTION
The grants budget is a summary of local, state and federal grants awarded to the City of Denton. Grants are awarded to support
programs in the City and are not funded with City resources.
Community Development Block Grant
2010-11
975,447
Federal
18,740
Community Development Block Grant
2011-12
822,975
Federal
51,070
Community Development Block Grant
2012-13
847,464
Federal
70,373
Community Development Block Grant
2013-14
874,379
Federal
301,700
Community Development Block Grant
2014-15
858,794
Federal
730,794
Sub -Total CDBG
$
4,379,059
$
1,172,677
HOME Investment Partnership Grant
2010-11
578,028
Federal
134,743
HOME Investment Partnership Grant
2011-12
510,255
Federal
42,150
HOME Investment Partnership Grant
2012-13
327,218
Federal
300,535
HOME Investment Partnership Grant
2013-14
-
366,719
Federal
230,000
HOME Investment Partnership Grant
2014-15
436,095
Federal
430,095
Sub -Total HOME
$
2,218,315
$
1,137,523
Emergency Solutions Grant
2014-15
9/30/2015
$
591,880
Federal
$
591,880
Total Community Development
$
7,189,254
$
2,902,080
TxDot STEP Comprehensive Grant
2014-15
9/30/2015
95,830
Federal
95,830
2014 Byrne JAG Grant
2014-15
9/30/2015
24,357
Federal
24,357
2013 UASI
2013-14
1/31/2015
125,000
Federal
42,000
2013 UASI LETPA
2013-14
1/31/2015
82,500
Federal
36,000
2013 SHSP LETPA
2013-14
1/31/2015
9,500
Federal
9,500
2014 UASI
2014-15
1/31/2016
125,000
Federal
125,000
2014 UASI LETPA
2014-15
1/31/2016
55,000
Federal
55,000
Emergency Management Performance Grant
2014-15
9/30/2015
71,280
Federal
71,280
Auto Theft Gtant
2014-15
8/31/2015
239,233
State
239,233
2014 Tobacco Enforcement Grant
2014-15
8/31/2015
7,500
State
7,500
Total Public Safety
$
835,200
$
705,700
Summer Food Grant
2014-15
9/30/2015
180,000
Federal
180,000
CNG Fuel Station Grant
2014-15
8/31/2018
100,000
State
100,000
Texas Historical Commission
2014-15
9/30/2015
37,775
State
37,775
Airport RAMP Grant
2014-15
8/31/2015
50,000
State
50,000
Total Other
$
367,775
$
367,775
Grand Total
$ 8,392,229 $ 3,975,555
267
City of Denton
Annual Program of Services
1
268
City of Denton
Annual Program of Services
h
h
269
City of Denton
Annual Program of Services
1
270
City of Denton
Annual Program of Services
Denton is a unique community whose diversity gives
it strength. Although Denton is no longer a small
town, there are certain qualities of small town life
that our citizens hold dear. The historic downtown is
the heart of Denton; the square and surrounding
streets are used every day and night as a gathering
place for commerce, civic events and entertainment.
The City of Denton is 97.411 square miles and
strategically positioned within the Dallas/Fort
Worth/Denton region, 37 miles northwest of Dallas
and 35 miles northeast of Fort Worth. Located on the
Interstate 35 corridor at the intersection of I-35E and
I-35W, Denton is 18 miles from DFW International
Airport and 15 miles north of Alliance Airport.
Proximity to these major international transportation
facilities provides Denton an unparalleled advantage
in meeting the transportation needs of business and
industry.
With a projected population of 120,945 Denton is a
unique community in a high-
y� iy�l�t>� growth area, with a long
4 y y �history as the count seat
and a major city in Denton
County. It was founded in
1857 so that residents would
have a county seat near the
center of the county.
a�a Denton's historic downtown
is the heart of the City, the
square and surrounding
streets are filled every day
and night with residents and visitors who come there
for work and shopping, to dine, and to enjoy civic
events, theater and clubs with live music.
Since the 19th century, Denton has been a major
higher education center. It is the home of two major
state universities, the University of North Texas
(UNT) and Texas Woman's University (TWU). UNT
has the most enrollments in the Dallas/Fort
Worth/Denton region at more than 35,000 students.
TWU has an enrollment of over 15,000 students, and
is a leader in health science and service related
graduates.
Denton is rapidly becoming a major center for
medical services. Its two major hospitals, Denton
Regional Medical Center and Texas Health
Presbyterian, have been joined by a wide range of
specialty hospitals, surgery and treatment centers,
and outpatient clinics. These facilities draw patients
from all over North Texas and from southern
Oklahoma.
The City of Denton is also a major banking center.
Several banks have built their new central facilities in
the downtown area and are building branch banks
around the City and County. Banks based in small
Texas and Oklahoma towns are locating their major
centers in Denton.
The City of Denton and the Denton Chamber of
Commerce joined forces in 1987 and entered into a
formal agreement to establish a joint Economic
Development Partnership (EDP). The EDP is charged
with aggressively broadening the tax base, expanding
employment, and marketing Denton for economic
growth.
The City of Denton held a kickoff event for its updated
comprehensive plan, Denton Plan 2030, in August
2012. The Denton Plan 2030 will outline a 20 year
community "to-do" list by working together with
citizens, community stakeholders, a planning
consultant team, and city departments. Additional
information is available at dentonplan2030.com.
The City has been a driving force in organizing the
Denton County Transportation Authority (DCTA), the
t
U1L1Y 1 UglUlldl l dll dUL11U11LY
organized in a Texas
county that joins a highly
tiurban
county with an
established transportation
authority. During the
summer of 2011 DCTA
began light rail service
between Denton and
Carrollton. The DCTA
IN,�l
provides connectivity to
°���
the Dallas Area Rapid
Transit Authority (DART).
Denton has a growing municipal airport with over
900 acres available for public/private investment.
The airport recently celebrated its 1 millionth flight
operation. The installation of a runway extension and
taxiway lighting system at the Denton Airport greatly
enhanced the safety of Denton -based and visiting
pilots. Controlled by an FAA -certified air traffic
control tower, the system provides pilots with three
lighting intensities that enable safe runway
environments, day or night, regardless of weather
conditions. The increased safety margins of the
control tower translate to increased visitors,
businesses, growth, and greater prosperity for
Denton.
271
City of Denton
Annual Program of Services
Many performing groups provide Denton with an
endless supply of cultural and entertainment
opportunities. The Greater Denton Arts Council,
Denton Community Theater, Black Box theatre, Bach
Society, UNT College of Music, UNT Dance and Drama
Department, and TWU Dance and Theater Arts
Department top the list. In addition, more than 100
festivals and events draw hundreds of thousands of
visitors from outside the Denton area.
Denton offers a myriad of recreational activities. For
boating enthusiasts, there are two large area lakes,
Lake Lewisville to the south and Lake Ray Roberts to
the north, both within 20 minutes of Denton. For race
enthusiasts,
Texas Motor
Speedway,
which is part
of the NASCAR
circuit, is just
16 miles south
of Denton on
I-35W. The
City of Denton
mamrams
thirty-four parks and open spaces, 100 miles of trails,
and twelve recreational facilities that offer expansive
leisure opportunities and appeal to everyone from
rock climbers to jazz enthusiasts. The City Parks and
Recreation Department has won the National Gold
Medal Award for Excellence three times. In 2014, the
Parks and Recreation Department renovated and
opened a Golf Driving Range, and was awarded a
$1.3M trail grant to expand the City's trail system and
link existing trails to parks and the University of
North Texas.
Community leaders are passionate about planning for
the future. Evidence of that is seen in their approach
to light rail and transit -oriented development, and the
City's continued commitment to economic
development through business, higher education and
government partnerships.
272
City of Denton
Annual Program of Services
N
North Texas
W E Dallas/Fort Worth Metroplex
s
L o
Sanger,
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`"Mu rphv Will 1 i_J" ,
Carrollton'- I I .a
J 4N' LGpXFj Gariand I----'}y1'
,-3 +✓oho oAve%nuelB 66
o
p
34$ No�" I e$t NH gh a west
Rockwall
Y -
g
Irving p`p Heath
\ McLeddhistolmt
`356 -q Traws z, d 1O
�,� Dallas Sunnyvale Ranch S b S
80
m Landry -Freeway 5 Military 'I�\ N 9 N " Forney
r Cockrell Mesquite'' 557
7 o Hill Balch
'3p3 Qa �3-> fa'v Springs
Ledbetter ,pT 20 I7
r✓ vac awe` a,�... r `� 11
,y�e est o : Wilmervx' �,
Grand�l Cedai Fie Desoto o \ _ Comti nej'
. Rendon 1ST Prairie Hill �'"�-•'�.�' �N ^ a� °� �'y?
f-- �^ _. Glenn-o 3 .� "�a, ".+Kaufman:
Cresson E Crowley ^.' f �. Weights -
-x t
m 4 (( �,- Ferris j .
V° w__. krs ri edllf ast t.t �� "N wit..' SCjurry� Grove/
a� UU 1Grays
.. �Briaroaks �'"` r vz.m �,Peca nl �^ Pr
li •°
Cross `.. r'HIII a rye
Bu rlesorc. .- - CRed�Oak -(Lrt }
\ Timber k rod' u ri � Q r' Cottonwood!
TAT''shua..y. (�r, .., Roysser �.;7�r?� f.
,5 �"w. 1 1Bristol
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� e°det5o° ,� Flats ' n� .: v 5 °� " t� ; r "..,,. � U�`�.� ' ' � nS ry • °x"d" .�'w�,.,,q ,c a Marype arIe"
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273
City of Denton
Annual Program of Services
1.
Columbia Medical Center of Denton (Denton Regional Hospital)
$
92,209,540
2.
Paccar, Inc.
$
92,014,123
3.
Target Corporation
$
56,082,415
4.
ACC OP LLC (Denton Fry Crossing)
$
51,167,423
5.
Inland Western Denton Crossing
$
50,684,356
6.
Cypress Denton Station LTD
$
45,936,000
7.
RR Marketplace LP (Razor Ranch)
$
35,910,782
8.
HRA University Courtyard LLC
$
31,855,383
9.
Flowers Baking Co. of Denton LLC
$
29,332,172
10.
GTE Southwest Inc.
$
28,236,000
CERTIFIED VALUES BY PROPERTY CLASS
Undeveloped
2%
274
City of Denton
Annual Program of Services
9,000
8,000
7,000
6,000
0 5,000
J
4,000
3,000
2,000
1,000
0
2005
e
•e
$ 4,789,376,811
$ 0.60815
f
9.47%
® e
98.68%
2006
$ 5,441,228,909
$ 0.62652
13.61%
98.26%
2007
$ 6,089,499,775
$ 0.66652
11.91%
97.98%
2008
$ 6,291,359,112
$ 0.66652
3.31%
98.79%
2009
$ 6,327,909,022
$ 0.66652
0.58%
98.95%
2010
$ 6,230,117,958
$ 0.68975
-1.55%
98.99%
2011
$ 6,412,375,004
$ 0.68975
2.93%
96.72%
2012
$ 6,716,711,368
$ 0.68975
4.75%
98.94%
2013
$ 6,979,224,274
$ 0.68975
3.91%
97.36%
2014
$ 7,797,177,608
$ 0.68975
11.72%
**
** Percentage available July 2014 after property taxes are collected by Denton County Appraisal
District.
COMBINED CERTIFIED ASSESSED VALUES
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
YEAR
275
City of Denton
Annual Program of Services
2005
4,130,707,103
658,669,708
e
4,789,376,811
4,858,132,742
0.60815
9.82%
2006
4,584,691,730
856,537,179
5,441,228,909
5,470,513,668
0.62652
12.61%
2007
5,289,219,325
800,280,450
6,089,499,775
6,104,461,510
0.66652
11.59%
2008
5,492,299,164
799,059,948
6,291,359,112
6,463,245,498
0.66652
5.88%
2009
5,560,236,339
767,672,683
6,327,909,022
6,433,989,553
0.66652
-0.45%
2010
5,573,270,071
656,847,887
6,230,117,958
6,360,138,028
0.68975
-1.15%
2011
5,570,767,137
841,607,867
6,412,375,004
6,503,285,525
0.68975
2.25%
2012
5,703,149,620
1,013,561,748
6,716,711,368
6,810,972,034
0.68975
4.73%
2013
6,045,752,040
933,472,234
6,979,224,274
7,014,731,450
0.68975
2.99%
2014
6,685,990,801
1,111,186,807
7,797,177,608
N/A **
0.68975
N/A
(i] Denton Central Appraisal District
* The Final Assessed Value includes supplements for each fiscal year through September 30.
** Value of supplementals not yet available.
Source: Certified Appraisal Roll
276
City of Denton
Annual Program of Services
2005-06
$
®
20,755,971
® ®
1.50%
$
® ® ®
4,858,132,742
® ®
$ 0.60815
$
29,544,734
$
® ® ®
50,300,705
2006-07
$
21,162,426
1.50%
$
5,470,513,668
$
0.62652
$
34,273,862
$
55,436,288
2007-08
$
21,984,936
1.50%
$
6,104,461,510
$
0.66652
$
40,687,457
$
62,672,393
2008-09
$
20,950,786
1.50%
$
6,463,245,498
$
0.66652
$
43,078,824
$
64,029,610
2009-10
$
21,015,173
1.50%
$
6,433,989,553
$
0.66652
$
42,883,827
$
63,899,000
2010-11
$
22,871,281
1.50%
$
6,360,138,028
$
0.68975
$
43,869,052
$
66,740,333
2011-12
$
25,886,938
1.50%
$
6,503,285,525
$
0.68975
$
44,856,412
$
70,743,350
2012-13
$
26,522,473
1.50%
$
6,716,711,368
$
0.68975
$
46,328,517
$
72,850,990
2013-14*
$
27,326,141
1.50%
$
6,979,224,274
$
0.68975
$
48,139,199
$
75,465,340
2014-15**
1 $
28,145,925
1 1.50%1
$
7,797,177,608
$
0.68975
$
53,781,033
$
81,926,958
* Sales Taxis estimated for FY2013-14.
** Sales Tax is budgeted amount and Property Tax is actual levy amount.
Combined Tax Chart
$90
$80
$70
$60
c $50
$40
$30
$20
$10
Property Tax
rd Sales Tax
$0
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
277
City of Denton
Annual Program of Services
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
2023-24
2024-25
2025-26
2026-27
2027-28
2028-29
2029-30
2030-31
2031-32
2032-33
2033-34
2034-35
2035-36
2036-37
2037-38
2038-39
2039-40
2040-41
2041-42
2042-43
2043-44
TOTAL
$ 10,201,706
10,193,654
9,883,696
9,447,791
8,872,469
8,086,521
7,750,104
6,826,789
5,417,732
4,872,666
3,978,619
3,345,249
3,059,934
1,821,962
1,249,068
1,256,326
947,772
768,081
559,763
279,813
$ 9,614,016
10,111,379
9,920,075
9,854,553
11,381,908
11,404,213
11,418,636
10,814,010
6,723,826
4,177,319
1,935,629
$ 6,879,197
6,271,239
5,684,868
4,765,943
3,791,980
3,361,569
3,292,323
3,156,825
2,968,230
2,807,594
2,629,747
2,630,345
2,266,755
1,966,750
1,201,453
1,205,725
1,158,244
1,125,313
1,102,622
509,375
$ 98,819,715 $ 97,355,564 $ 58,776,097
$ 27,297,368
$ 16,472,319
$ 70,464,606
26,290,622
14,588,594
67,455,488
25,109,350
14,577,788
65,175,777
23,951,400
14,400,513
62,420,200
23,309,138
14,074,331
61,429,826
22,680,150
14,094,688
59,627,141
22,304,103
10,022,722
54,787,888
22,282,106
6,832,416
49,912,146
22,233,413
5,639,091
42,982,292
21,913,358
5,750,605
39,521,542
21,855,150
5,758,018
36,157,163
16,404,945
5,770,653
28,151,192
16,301,012
5,112,594
26,740,295
16,251,068
3,829,538
23,869,318
16,287,122
2,637,456
21,375,099
16,393,216
2,639,931
21,495,198
12,294,144
-
14,400,160
10,446,313
12,339,707
7,876,169
9,538,554
4,654,238
5,443,426
3,254,800
3,254,800
3,279,500
3,279,500
3,304,500
3,304,500
3,329,600
3,329,600
3,354,600
3,354,600
3,369,500
3,369,500
3,369,600
3,369,600
3,370,000
3,370,000
3,370,500
3,370,500
3,366,000
-
3,366,000
$ 409,502,985
$ 142,201,257
$ 806,655,618
278
City of Denton
Annual Program of Services
15 17 19 21 23 25 27 29 31 33 35 37 39 41 43
Revenue Supported 0 Tax Supported
279
City of Denton
Annual Program of Services
University of North Texas
Higher Education
8,738
Denton Independent School District
Education
3,800
Peterbilt Motors - HQ and Plant
Diesel Trucks
2,100
Denton State Supported Living Center
Mental Healthcare
1,700
Texas Woman's University
Higher Education
1,672
Denton County
Government
1,581
City of Denton
Government
1,300
FEMA
Regional HQ & Call Center
1,100
Texas Health Presbyterian
Hospital/Healthcare
1,076
Denton Regional Medical Center
Hospital/Healthcare
950
Labinal/Safran- HQ & Plant
Aircraft wiring harness manufacturer
727
Flowers Baking Company
Bakery
480
Anderson Merchandisers
Distribution
450
Jostens -Plant
Class Ring Manufacturer
450
Sally Beauty International Headquarters
Beauty Supply Distributor
450
Thermadyne/Victor Equipment/Tweco
Welding Equipment
450
University Behavioral Health of Denton
Hospital/Healthcare
310
James Wood Auto Park
Car/Truck Sales/Service
251
Mayday Manufacturing/Tailwind Tech
Aerospace Machined Parts
250
CBS Mechanical
Mechanical Contractor
220
Fastenal Distribution Center
Industrial and construction supplies
208
Integrated Alliance LP
Call Center
200
Morrison Milling
Flour Grain Mill
200
United Copper Industries
Copper Wire
196
Acme Brick
Brick Manufacturing
185
Bayport Pipeline
Pipeline Contractor
180
U.S. Aviation Group
Flight Instruction
180
Air Ride Transport/Titus Transportation
Transportation Service
175
Keller Williams
Real Estate
170
Active USA
Automotive Transporter
166
Daybreak Venture, LLC
Nursing Home Administration
165
Odyssey Aerospace
Jet Interior Manufacturing
165
Target Distribution Center
Perishable and frozen foods
160
Aldi Distribution Center
Food retailer
150
Tetra Pack-U.S. HQ & Plant
Aseptic Packaging
150
Miller of Denton
Beverage Distributor
140
Vintage Retirement Community
Retirement/Rehabilitation
140
Denton Rehab. and Nursing Center
Retirement/Rehabilitation
135
Wells Faro
Financial Institution
134
Mayhill Hospital
Hospital/Healthcare
130
Denton Good Samaritan Village
Retirement Center
125
Jim McNatt Toyota -Dodge
Vehicle Sales/Service
125
DATCU
Financial Institution
120
Baxter Healthcare
Plasma Services
115
Senior Care & Rehabilitation Center
Retirement/Rehabilitation
110
Ben E. Keith Beers
Distributor
108
Hulcher Services
Railroad Emergency Response
105
Good Samaritan Lake Forest Village
Retirement Center
103
The Heart Hospital Baylor Denton
Hospital/Healthcare
101
Denton Record Chronicle
Newspaper/Publisher
100
Source: City of Denton, updated March 2014
Note: Excludes retail, restaurants and hotels
280
City of Denton
Annual Program of Services
140,000
120,000
100,000
80,000
60,000
40,000
20,000
0
1960
26,844
1970
39,874
1980
48,063
1990
66,270
2000
82,976
2010
113,383
2011
114,517
2012
115,662
2013
117,397
2014
119,158
2015
120,945
Population Growth Trend
�O �O 'b0 00 00 y0 by titi y' yo y�
ti0 ti0 ti0 ti0 ,ti0 .LO .LO .LO .LO .LO .LO
Source: City of Denton Planning Department
281
City of Denton
Annual Program of Services
1 1 1
Persons Under 5 Years
6.1%
7.3%
6.3%
Persons Under 18 Years
20.5%
26.6%
23.3%
Persons 65 Years and Over
8.9%
11.2%
14.1%
Female Persons
51.2%
50.3%
50.8%
High School Graduate or Higher, Age 25+
87.1%
80.8%1
85.7%
Bachelor's Degree or Higher, Age 25+
37.1%
26.3%1
28.5%
Source: US Census Bureau 2013 Estimates
100.0%
90.0%
80.0%
70.0%
60.0%
50.0%
40.0%
30.0%
20.0%
10.0%
0.0%
Population Statistics
Persons Under 5 Persons Under 18 Persons 65 Years Female Persons High School Bachelor's
Years Years and Over Graduate or Degree or Higher,
Higher, Age 25+ Age 25+
Denton
Texas
W USA
1 1 1 1 1 1 1
White
11
61.9%
44.0%
62.6%
African American
10.3%
12.4%
13.2%
American Indian
0.8%
1.0%
1.2%
Asian
4.1 %
4.3 %
5.3 %
Pacific Islander
0.1%
0.1%
0.2%
Two or More Races
3.2%
1.8%
2.4%
Latino
21.2%
38.4%
17.1%
Source: US Census Bureau 2013 Estimates
3.251,
0.1%
4.1%
0.8%
Denton Texas USA
1.89
0.19
2
0.
5.
1.;
u'White N African American W American Indian WAsian W Pacific Islander i.Two or More Races N Latino
282
City of Denton
Annual Program of Services
Median Household Income
$47,598
$51,5631
$53,046
Median Value of Owner -Occupied Housing Units
$147,900
$128,0001
$181,400
Homeownership Rate
47.90%
63.90%1
65.50%
Source: 2008-2012 Census Bureau Figures
$200,000
$180,000
$160,000
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
$0
Median Household Income Median Value of Owner -
Occupied Housing Units
Denton
rd Texas
USA
2004
6.3
6.0
5.5
2005
3.8
5.4
5.1
2006
4.0
4.9
4.6
2007
3.8
4.4
4.6
2008
4.2
4.9
5.8
2009
6.1
7.5
9.3
2010
6.5
8.2
9.6
2011
6.3
7.9
8.9
2012
5.4
6.8
8.1
2013
5.0
6.3
7.4
Source: Bureau of Labor Statistics
Unemployment Rate
Denton Texas USA
283
City of Denton
Annual Program of Services
Student Teacher Ratio
14.09
15.42
15.96
Graduation Rate
98.40%
82.00%
81.00%
Dropout Rate Grade 9-12
0.50%
2.50%
3.30%
Graduates Enrolled in 2-Year College
27.60%
31.77%
N/A
Graduates Enrolled in Universities
i 20.60%1
20.20%
N/A
Denton
Texas
w USA
Graduation Rate Dropout Rate Grade 9-12 Graduates Enrolled in 2- Graduates Enrolled in
Year College Universities
2004
31,155
10,750
2005
32,047
11,344
2006
33,443
11,832
2007
34,153
12,168
2008
34,698
12,465
2009
34,509
13,338
2010
36,067
14,180
2011
35,694
14,718
2012
35,778
15,168
2013
36,1681
15,129
*Fall Semester Enrollment Figures All Campuses
Source: UNT & TWU Yearly Reports
40,000 University Enrollment
30,000 m,m,m,'°.:mm m m;m,m,m m m m m m,m,m,m.m m ................. m m m m m m,m,m.m,m,m,m,m,m,m,m,mm m mm,m,m,m,m,mmm,m,m,m,m,m,mm m mm,m,m,m,m,m m m m m m,m,m,m m m .................
20,000
10,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
-^AUNT TWU
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Annual Program of Services
*Per 100K Population
Source: 2012 FBI Crime Statistics
4,000
3,500
3,000
2,500
2,000
1,500
1,000
500
Denton Texas USA
Violent Crime
Non -Violent Crime
' ® .® 1
Murder
100.00%
75.00%
62.50%
Rape
27.00%
44.00%
40.10%
Robbery
41.00%
25.00%
28.10%
Aggravated Assault
52.00%
54.00%
55.80%
Burglary
6.00%
10.00%
12.70%
Larceny
22.00%
19.00%
22.00%
Motor Vehicle Theft
11.00%
12.00%
11.90%
Source: 2012 FBI Crime Statistics & TXDPS Crime Report
100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
Murder Rape Robbery Agg. Assault Burglary Larceny M.V. Theft
Denton
Texas
ka USA
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1
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h
h
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City of Denton
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1
288
The Capital Improvement Program (CIP) represents the City's five-year plan for infrastructure and equipment funding.
The CIP is reviewed each year to reflect changing priorities, as well as to monitor the impact of capital projects on
operating budgets and for project scheduling and coordination. The Strategic Plan provides the framework for
identifying capital requirements, specifically Key Focus Area 2: Public Infrastructure.
All projects included in the first year of the Capital Program are included in the FY 2014-2015 Adopted Budget.
Projects included in the "out -years" (2016 -2019) will be approved by Council in concept only. The Program will be
updated annually to address specific needs as they arise or as Council goals and policies change.
The General Government CIP includes non -utility projects such as streets, parks, airport, and other general government
facilities that are typically funded through general obligation bonds or certificates of obligation. Internal service funds
such as fleet services, communications, technology services, and materials management will also utilize the same
financing methods.
The Utility CIP has historically been funded through revenue bonds and includes projects that benefit the City's
enterprise funds such as electric, water and wastewater. Beginning in June 2010, management elected to discontinue
issuing utility system revenue bonds in favor of issuing certificates of obligation. The purpose of this change is to take
advantage of interest savings associated with the higher AA bond rating for certificates of obligation. The CIP for solid
waste is also financed through the issuance of certificates of obligation. The Public Utilities Board is responsible for
developing Utility CIP project recommendations to the City Council for approval.
Approximately every five years, the City may appoint a citizen's committee to make recommendations to Denton
residents for capital improvement needs. The criteria listed below serve as the basis for staff recommendations
regarding CIP projects related to general obligation bond sales:
1. Public safety, health and life
2. Service demands
3. Legal requirements, liability or mandate
4. Quality and reliability of current service level
S. Economic growth and development
6. Recreational, cultural, and aesthetic value
7. Funding ability
8. Operating budgets
In November 2014, the voters approved a $98.175 million general obligation bond program to fund street
improvements ($61.71 million), public safety facilities ($16.565 million), drainage improvements ($8.545 million), and
park system improvements ($11.355 million). The FY 2014-15 CIP includes the first year issuance of $19 million in
general obligation bonds related to the newly authorized six year bond program. The remaining amounts are
anticipated to be issued over the next five years.
The City has developed the following policies and financing strategies to guide staff in CIP development:
• A capital project is a fixed asset with an initial cost greater than $5,000 and a projected useful life greater than
5 years. Capital projects may include infrastructure, buildings, vehicles, or information technology equipment
289
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Annual Program of Services
and software. Planning and design costs associated with the project should be included in the projected costs
when applicable.
• The term of any city debt issue shall not exceed the useful life of the asset for which the debt is issued.
• The capital program will recognize the borrowing limitation of the City to maintain fiscal stability.
• The City will search for all possible outside funding sources for CIP projects to help offset city debt, including
grants, private -partnerships, and intergovernmental agreements.
Denton Enterprise Airport runway expansion
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1
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Annual Program of Services
The Capital Improvement Program (CIP) represents the City's plan for infrastructure and equipment funding. The CIP is reviewed
each year to reflect changing priorities, as well as to assess the impact of capital projects on operating budgets and for project
scheduling and coordination.
The CIP budget appropriates all available programmed funds, planned funding from other sources, and planned issuances of new
General Obligation Bonds (GOs) and Certificates of Obligation (COs). Available programmed funds include unspent bond proceeds,
internal revenue transfers and outside contributions. Internal revenue transfers and outside contributions comprise the bulk of
planned other funding. Provided below is a summary of the total FY 2014-15 CIP adopted budget. Further CIP detail for planned
issuances is provided in the following pages for each division.
TOTAL PLANNED
PROGRAMMED OTHER CO GO TOTAL
DIVISION AVAILABLE) FUNDING ISSUANCES ISSUANCES PROPOSED
General Government $
121,137 $
2,760 $
8,100 $
23,400 $ 155,397
Electric
64,813
1,717
67,925
- 134,455
Water
15,373
8,887
12,000
36,260
Wastewater
23,552
6,063
11,500
41,115
Solid Waste
7,319
400
10,350
- 18,069
TOTAL $
232,194 $
19,827 $
109,875 $
23,400 $ 385,296
Dollars in Thousands
)Expected balance as of October 1, 2014 including approximately $77 million in unspent Regional Toll Revenue (RTR) funds
received for the Mayhill Road and Bonnie Brae Street expansion projects (total received was approximately $91 million).
2Certificates of Obligation (COs) sold for the Electric, Water, Wastewater, Solid Waste and Airport are self-supporting from revenues
associated with these operations. Utililty System Revenue Bonds were previously sold for the Electric, Water and Wastewater
utilities, but Certificates of Obligation (COs) are now utilized due to the substantial cost savings associated with this financing
method.
3Represents the third debt sale associated with the $20.4 million bond program approved by voters in November 2012 and includes
$19 million associated with the first year of a six year Bond Program to be considered by voters in November 2014.
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Annual Program of Services
The General Government CIP includes the issuance of $4.4 million in General Obligation Bonds in FY 2014-15 which
represents the third year of street projects approved by voters in November 2012. In addition, the General
Government CIP includes the issuance of $8.1 million in Certificates of Obligation for the following projects:
$700,000 for building and land acquisition and improvements; $800,000 for reconstruction of Fire Station #2; $1.6
million for Civic Center Pool Improvements; $2.9 million for vehicle replacements; $1.5 million for maintenance of
city facilities; and $600,000 for a cold mixer (soil stabilizer for Streets to be paid for by the Street Improvement
fund).
Several capital projects will be revenue funded in FY 2014-15. The Airport will acquire additional land for $2
million; the Street Improvement fund and the Fleet Management fund will purchase new equipment for $575,715,
and $183,830 respectively.
When certain types of capital projects are developed and completed, they have ongoing financial impacts upon the
City's operating budgets. These impacts may be in the form of personnel costs, or operating costs such as maintenance,
supplies, electricity, fuel, janitorial services etc. and new program costs. Typically, replacement capital projects do not
have an immediate operating impact on the City's current or future budgets if they are replacing an existing asset.
Capital projects that impacted the FY 2014-2015 operating budget include the new Animal Care & Adoption Center,
as well as increased square footage added to Fire Station #2 and at the joint Training Center. In the Facilities
budget, building maintenance was increased by $121,238, janitorial Services was increased by $32,146 and building
utility costs were increased by $15,000.
Civic Center Pool
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1
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CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY
The General Fund FY 2015-19 five-year CIP includes projects for transportation, vehicles, facilities, fire, and parks.
The decision to propose and ultimately build any capital project must consider the impact that the capital project
will have on the operating budget. The operating impact of any capital project included in the CIP has been
evaluated, and where necessary, resources were included in the budget to accommodate any associated expenses.
1. Transportation Projects
Major transportation projects scheduled for FY 2014-15 include the reconstruction of streets.
2. Building Projects
The FY 2014-15 building projects include a facility maintenance program for flooring, roof
replacements and heating, ventilation and air conditioning (HVAC) systems. The program emphasizes
projects that will improve the overall public health and safety of city -owned facilities. In addition, the
City has budgeted $700,000 in Certificates of Obligation for possible building/land acquisition and
improvements.
3. Fire
Resources are included to complete the reconstruction of Fire Station #2 in FY 2014-15.
4. Vehicles
Resources are included to fund vehicle replacements for FY 2014-15.
5. Parks
Resources are included for reconstruction of the Civic Center Pool in FY 2014-15.
6. Airport
Resources are included for the possible acquisition of land for the Airport in FY 2014-15.
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City of Denton
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CATEGORY
2014-15
2015-16
2016-17
2017-18 2018-19
TOTAL
Transporation - Streets
4,000
4,000
4,000
- -
$ 12,000
Public Art - Streets
400
-
-
- -
400
Future GO Bond Program
19,000
6,500
15,000
19,000 19,000
78,500
General Obligation Bonds
23,400
10,500
19,000
19,000 19,000
90,900
Fire Station Improvements
800
-
- -
800
Facilities - Building/Land Acq and Imprvmts
700
-
700
Airport -West Side Runway
-
1,200
1,200
Park- Pool Improvements
1,600
-
-
- -
1,600
Fleet - Vehicle/Equipment Replacements
2,900
3,300
3,600
2,700 3,400
15,900
Street Vehicle/Equipment Additions
600
-
-
- -
600
Facility Maintenance Program"
1,500
1,500
1,500
1,500 1,500
7,500
Matching Funds for Road Imprvmnts
-
8,500
-
- -
8,500
Certificates of Obligation
8,100
14,500
5,100
4,200 4,900
36,800
Airport - Land Acquisition
2,000
- -
2,000
Streets Vehicle/Equipment Additions
576
576
Fleet Vehicle/Equipment Additions
184
184
Revenue Funded
2,760
-
- -
2,760
GRAND TOTAL
$ 34,260
$ 25,000
$ 24,100
$ 23,200 $ 23,900
$ 130,460
Revenue Funded
$ 2,760
General Obligation Bonds
23,400
Certificates of Obligation
8,100
GRAND TOTAL
$ 34,260
Planned Bond Sale
$ 31,500
*Does not include funds available from prior year sales.
** Facility Maintenance Program is for HVAC, Flooring, Root Replacements and Facility Improvements.
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Annual Program of Services
The Electric Fund CIP budget includes funding for the following major capital projects in FY 2014-15:
Transmission Substations: $ 34.8 million
Transmission Lines: $ 23.7 million
Feeder Extensions and Improvements: $ 16.2 million
Distribution Substations: $ 15.7 million
New Residential and Commercial Service: $ 4.4 million
Including the improvements discussed above, the FY 2015-19 five-year capital improvement program is $386
million, approximately $20 million more than the prior five-year plan approved in FY 2013-14. The enhanced
program is necessary to improve the reliability of the electric system, meet the expected growth in demand for
electric services, replace aging infrastructure, and comply with new regulatory requirements.
Electric Substation project
298
City of Denton
Annual Program of Services
CATEGORY 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL
Automated Meter Reading
Building Construction
Communications Equipment
Contingency
Distribution Substations
Distribution Transformers
Feeder Extensions & Improvements
New Residential & Commercial
Office Furniture/Computer/Equipment
Over to Under Conversions
Power Factor Improvement
Street Lighting
Tools & Equipment
Vehicles
Subtotal - Distribution
Transmission Lines
Transmission Substation
Subtotal - Transmission
GRAND TOTAL
Revenue Funded
Certificates of Obligation*
GRAND TOTAL
Planned Bond Sale
*Includes funds available from prior year sales.
$ 917
$ 954
$ 992
$ 1,032
$ 1,074
$ 4,969
1,311
4,125
4,080
-
-
9,516
535
400
335
335
335
1,940
300
300
300
300
300
1,500
15,693
15,604
12,899
3,388
2,884
50,468
2,424
2,541
2,663
2,792
2,926
13,346
16,240
12,317
9,741
8,990
7,631
54,919
4,413
4,608
3,712
3,816
3,881
20,430
1,747
-
-
-
-
1,747
350
350
350
350
350
1,750
623
477
482
487
492
2,561
206
213
225
236
247
1,127
126
90
90
90
90
486
1,961
1,045
1,548
767
1,519
6,840
46,846
43,024
37,417
22,583
21,729
171,599
23,680
25,835
25,720
20,260
16,440
111,935
34,845
23,395
23,120
14,165
6,845
102,370
58,525
49,230
48,840
34,425
23,285
214,305
$ 105,371
$ 92,254
$ 86,257
$ 57,008
$ 45,014
$ 385,904
$ 1,717
$ 105,371
$ 67,925
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Annual Program of Services
The Water Fund CIP budget includes funding for the following major capital projects in FY 2014-15:
Transmission Lines: $ 8.3 million
State Highway Relocations: $ 7.7 million
Replacement Lines: $ 3.5 million
Field Services Replacements: $ 1.5 million
Plant Improvements $ 1.4 million
Consistent with the financial strategies discussed earlier regarding the City's aging infrastructure replacement plans,
a portion (approximately 34.1%) of the CIP for FY 2014-15 is to be funded with revenue instead of debt. The FY
2014-15 revenue funded projects total approximately $8.9 million. The CIP also includes funding of approximately
$3.0 million over five years to address the zebra mussel infestation in Lake Ray Roberts and Lake Lewisville intake
and raw water pumping facilities.
Water Production plant rehabilitation project
300
City of Denton
Annual Program of Services
CATEGORY 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL
Booster Station
Building Construction
Communications Equipment
Field Services Replacement
Miscellaneous
Oversize Lines
Replacement Lines
State Highway Relocations
Taps, Fire Hydrants, Meters
Tools & Equipment
Transmission Lines
Plant Improvements
Vehicles
GRAND TOTAL
Revenue Funded
Certificates of Obligation*
GRAND TOTAL
Planned Bond Sale
$ 480
$ 4,150
$
$
$
$ 4,630
100
-
100
-
264
264
1,529
2,024
2,069
2,071
2,366
10,059
1,025
25
25
25
25
1,125
200
200
200
200
200
1,000
3,499
1,500
2,000
2,000
2,000
10,999
7,660
8,362
2,500
2,500
2,500
23,522
1,139
1,209
1,274
1,337
1,400
6,359
25
55
10
10
10
110
8,329
5,840
7,370
14,244
-
35,783
1,370
2,200
11,000
800
5,000
20,370
700
334
380
485
430
2,329
$ 26,056
$ 26,163
$ 26,828
$ 23,672
$ 13,931
$ 116,650
$ 8,887
17,169
$ 26,056
$12,000
*Includes funds available from prior year sales.
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City of Denton
Annual Program of Services
The Wastewater Fund CIP budget includes funding for the following major capital projects in FY 2014-15:
Collection System Upgrade: $ 6.8 million
Plant Improvements $ 6.1 million
State Highway Relocations: $ 3.6 million
Field Services Replacements: $ 2.5 million
Consistent with the financial strategies discussed earlier regarding the City's aging infrastructure replacement plans,
a portion (approximately 28.2%) of CIP for FY 2014-15 is to be funded with revenue instead of debt. The FY 2014-
15 revenue funded projects total approximately $6.1 million.
Wastewater interceptor construction project
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Annual Program of Services
CATEGORY
2014-15
2015-16
2016-17
2017-18
2018-19
TOTAL
Collection System Upgrade
$ 6,833
$ 5,920
$ 2,236
$ 3,479
$ 1,734
$ 20,202
Drainage Improvements
334
693
746
631
502
2,906
Field Services Replacement
2,468
2,034
1,345
1,146
274
7,267
Miscellaneous
1,025
225
25
275
25
1,575
Oversize Lines
200
200
200
200
200
1,000
Replace Lines
50
270
965
1,170
2,050
4,505
State Highway Relocations
3,550
2,540
1,200
1,200
1,200
9,690
Taps, Fire Hydrants, Meters
108
108
108
109
112
545
Tools & Equipment
95
100
70
95
50
410
Wastewater Effluent Reuse
25
25
25
25
25
125
Plant Improvements
6,130
401
78
79
79
6,767
Vehicles
697
1,218
1,137
503
882
4,437
GRAND TOTAL
$ 21,515
$ 13,734
$ 8,135
$ 8,912
$ 7,133
$ 59,429
Revenue Funded $ 6,063
Certificates of Obligation* 15,452
GRAND TOTAL $ 21,515
Planned Bond Sale $ 11,500
*Includes funds available from prior year sales.
Pecan Creek Interceptor
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City of Denton
Annual Program of Services
The Solid Waste Fund CIP budget includes funding for the following major capital projects in FY 2014-15:
Equipment: $3.8 million
Vehicle additions/replacements: $2.4 million
Site Operations: $1.7 million
Disposal/Landfill: $1.7 million
Landfill buffer wall project
304
City of Denton
Annual Program of Services
CATEGORY
2014-15
2015-16
2016-17
2017-18
2018-19
TOTAL
Commercial Collections
$ 385
$ 375
$ 400
$ 425
$ 450
$ 2,035
Disposal / Landfill
1,690
1,780
1,475
2,450
1,900
9,295
Construction
800
1,000
-
-
900
2,700
Recycling
45
45
45
45
45
225
Residential Collections
250
275
300
300
300
1,425
Site Operations
1,723
150
-
-
-
1,873
Equipment
3,760
420
1,560
600
600
6,940
Vehicles
2,350
2,600
2,444
2,054
2,020
11,468
GRAND TOTAL
$ 11,003
$ 6,645
$ 6,224
$ 5,874
$ 6,215
$ 35,961
Revenue Funded
$ 400
Certificates of Obligation*
10,603
GRAND TOTAL
$ 11,003
Planned Bond Sale
$ 10,350
*Includes funds available from prior year sales
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Annual Program of Services
1
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City of Denton
Annual Program of Services
IIIIIIIIIII-t,� i
IN% , mh ht{
�.
307
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Annual Program of Services
1
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City of Denton
Annual Program of Services
I. Budget Period
A. Establishment of Fiscal Year. The City of Denton's fiscal year shall begin on October 1 and end on
September 30.
B. Term of Appropriations. "All appropriations that have not been expended or lawfully encumbered
shall lapse at the end of the budget year". (Charter Section 8.06)
II. Budget Development
A. Determining Council Priorities. "The budget shall provide a complete financial plan for the fiscal year,
and the budget shall be prepared on the basis of policy priorities defined by the Council for the City
Manager at least one hundred twenty (120) days before the end of the fiscal year." (Charter Section
8.03)
B. Budget Prepared from Departmental Requests. The City of Denton departments shall prepare
budgetary decision packages in a manner directed by the City Manager. Department directors shall
indicate funding priorities.
C. Deadline for Budget Submission. "Within the time period required by law, the City Manager shall
submit to the Council a proposed budget for the ensuing fiscal year." (Charter Section 8.03)
D. Public Hearing on Budget. "The Council shall hold a public hearing on the proposed budget. Any
taxpayer of the municipality may attend and may participate in the hearing, which shall be set for a
date after the fifteenth day after the date the proposed budget is filed with the City Secretary but
before the date the City Council makes its tax levy. The Council shall provide for public notice of the
date, time, and location of the hearing. In addition to this notice, the City Council shall publish notice
before the public hearing related to the budget in at least one newspaper of general circulation in
Denton County. This notice shall be published no earlier than the thirtieth or later than the tenth day
before the date of the public hearing. The City Council shall provide such other notice as may be
required by state and all other applicable law. The City Council may make such changes in the budget
that it considers warranted by the law or by the best interests of the municipal taxpayers and may
increase or decrease the items of the budget, provided the total proposed expenditures shall not
exceed the total anticipated revenue." (Charter Section 8.04)
E. Truth in Taxation. Budget development procedures will be in conformance with the State law
outlined in the Truth in Taxation process. In the event of a tax increase, notices will be provided and
public hearings held in conformance to this State law.
F. Adoption of Budget. "The budget shall be finally adopted by the favorable votes of at least a majority
of all members of the Council after the conclusion of the public hearing. Should the Council take no
final action at the conclusion of the public hearing and before the end of the fiscal year, the budget as
submitted by the City Manager shall be deemed to have been finally adopted by the Council."
(Charter Section 8.05)
G. Budget. a Public Record. The budget, budget message, and all supporting schedules shall be a public
record in the office of the City Secretary open to public inspection. The City Manager shall prepare
sufficient copies of the budget and budget message for distribution to interested persons.
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III. Budget Administration
A. Balanced Budget Required. The City of Denton will develop balanced budgets in which current
resources (current revenues plus fund balance) will equal or exceed current expenditures. The City
will avoid budgetary procedures that balance the budget at the expense of meeting future years'
expenses, such as: postponing expenditures, accruing future years' revenues, or rolling over short-
term debt. The budget will provide for adequate maintenance and replacement of capital plant and
equipment.
B. Funding of Current Expenditures with Current Revenues. The budget will assure that current
expenditures are funded with current revenues. Current operating expenses will not be capitalized
or funded through the use of long-term debt.
C. Use of Non -Recurring Resources. The City of Denton will use non -recurring resources to fund non-
recurring expenditures.
D. Performance Measures. The budget, where possible, will utilize performance measures based on the
City's adopted Strategic Plan.
E. Departmental Budget Reporting. Regular monthly reporting on budgetary status will be provided by
departments. The reporting will be structured to provide projected balances for the end of the year.
F. Return on Investment. The Utilities shall transfer to the General Fund a return on investment based
upon three and one-half percent (3.5%) of utility revenues. The maximum amount to be transferred
will not exceed six percent (6%) of equity in the Electric, Water and Wastewater Utility. Equity is
assets net of accumulated depreciation, less the book value of any contributed capital.
IV. Revenue Policies
A. Revenue Goal. The City will try to maintain a diversified and stable revenue system to shelter it from
short -run fluctuations in any one -revenue source.
B. Development of Revenue Projection. The City will estimate its annual revenues using an objective,
analytical process. The City will project revenues for the next two years and five years; and these
projections will be updated annually. Each existing and potential revenue source will be examined
annually.
C. User Charges and Fees Required. User charges and fees will be established at a level related to the
cost of providing the services. The City will recalculate a full cost of activities supported by user fees
to identify the impact of inflation and other cost increases. The City may revise user fees when
necessary to adjust for the effects of inflation, program changes, and policy changes.
For Enterprise Funds, the City shall establish user fees and charges that fully support the total direct
and indirect cost of the activity. Indirect costs include the cost of administration borne by other
operating funds.
D. Tax Collection. The City will follow an aggressive policy of collecting property tax revenues.
Tax Assessment. The City will monitor the appraisal procedures of the Denton Central Appraisal
District and provide necessary input to assure that sound appraisal procedures are maintained.
Property will be assessed at one hundred percent (100%) of full market value.
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Annual Program of Services
V. Reserve Policies (Amended September 10, 2013 by Ordinance No. 2013-218)
A. Minimum Unassigned Fund Balance. It is the goal of the City to achieve and maintain an unassigned
fund balance in the General Fund equal to 20% of the budgeted expenditures for unanticipated
expenditures, unforeseen revenue fluctuations, or other adverse circumstances. The fund balance
level, however, may be reduced to the equivalent of 15% of budgeted expenditures in unusual
financial circumstances. However, if such a situation occurs, the City will implement necessary
corrective action within a five-year plan to restore the unassigned fund balance to the equivalent of
twenty percent (20%) of budgeted expenditures.
Non -governmental Fund Balances. The fund balance category discussed above does not apply to
proprietary funds according to GASB 54. While not required by the GASB, the City recognizes the
need to apply a minimum balance policy to the proprietary funds maintained by the City. Therefore,
the City shall maintain a minimum ending working capital balance (current assets minus current
liabilities) of at least eight percent (8%) of budgeted expenditures for each of the proprietary funds.
If the working capital level should fall below the desired minimum, the City will implement necessary
corrective action within a five-year plan to restore the working capital balance to 8% of budgeted
expenditures.
Additionally, the Electric, Water, Wastewater, and Solid Waste funds, rate reserve targets are also
established according to the unique operational aspects of each utility. The rate reserves are intended
to minimize the fluctuation in rates due to unforeseen revenue and expenditure variances. The rate
reserve targets are established as: 8.0%-12% of expenses for the Electric Fund; 12.0%-16.0% of
expenses for the Wastewater Fund; 17.0%-25.0% of expenses for the Water Fund; and 4% of
expenses for the Solid Waste Fund. If the rate reserves falls below the desired target, the City will
implement necessary corrective action within a five-year plan to restore the rate stabilization
balances to the targets outlined above.
VI. Budget Amendment and Modification
A. Transfer of Appropriations. "At any time during the fiscal year, the City Manager may transfer any
part of the unencumbered appropriation balance or the entire balance thereof between programs or
general classifications of expenditures within an office, department, agency, or organizational unit. At
any time during the fiscal year, at the request of the City Manager, the Council may, by resolution,
transfer any part of the unencumbered appropriation balance or the entire balance thereof from one
office, department, agency, or organizational unit to another." (Charter Section 8.07)
B. Amending the Budget. "The budget may be amended for municipal purposes by the affirmative vote
of at least five (5) members of the Council, in accordance with applicable law." (Charter Section 8.08)
C. Authority to Reduce Appropriations. The City Manager may at any time reduce appropriations for an
office, department, agency, or organizational unit.
D. Funds Requiring Appropriations Established by Ordinance. In accordance with generally accepted
accounting practices, an appropriations ordinance shall create appropriations for Government Funds.
These funds include the General Fund. The remaining funds shall have budgets prepared and
submitted to the City Council for approval.
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VII. Investment Policy (Amended November 18, 2014 by Ordinance No. 2014-042)
A. Investment Objectives and Strategies.
It is the policy of the City that, giving due regard to the safety and risk of investments, all available funds
shall be invested in conformance with state and federal regulations, applicable bond ordinance
requirements, adopted Investment Policy and adopted investment strategies.
In accordance with the Public Funds Investment Act, the following prioritized objectives (in order of
importance) in accordance with the Tex. Gov't. Code Sec. 2256.005(d) apply for each of the City's
investment strategies:
1. Suitability - Understanding the suitability of the investment to the financial requirements of the
City is important. Any investment eligible in the Investment Policy is suitable for all City funds.
2. Safety - Preservation and safety of principal are the primary objectives of the Investment Policy.
All investments shall be in high quality securities with no perceived default risk.
3. Liquidity - The City's investment portfolio will remain sufficiently liquid to meet operating
requirements that might be reasonably anticipated. Liquidity shall be achieved by matching
investment maturities with forecasted cash flow requirements and by investing in securities with
active secondary markets. Short-term investment pools and money market mutual funds provide
daily liquidity and may be utilized as a competitive investment alternative to fixed income
instruments.
4. Marketability - Securities with active and efficient secondary markets are necessary in the event
of an unanticipated cash requirement. Historical market "spreads" between the bid and offer
prices of a particular security type of less than a quarter of a percentage point shall define an
efficient secondary market.
5. Diversification - Investment maturities shall be staggered throughout the budget cycle to provide
cash flow based on the anticipated needs of the City. Diversifying the appropriate maturity
structure will reduce market cycle risk.
6. Yield - Attaining a competitive market yield, commensurate with the City's investment risk
constraints and the cash flow characteristics of the portfolio, is the desired objective. The goal of
the City's investment portfolio is to regularly meet or exceed the average rate of return on U.S.
Treasury Bills at a maturity level comparable to the portfolio's weighted average maturity in
days. The yield of an equally weighted, rolling twelve month moving average of a one year U.S.
Treasury Bill portfolio shall be the minimum yield objective or "benchmark". One-year U.S.
Treasury Bill information is derived from the Federal Reserve Statistical Release HAS for
constant maturities. A secondary objective will be to obtain a yield equal to or in excess of a local
government investment pool or money market mutual fund.
The first measure of success in this area will be the attainment of enough income to offset
inflationary increases. Although steps will be taken to obtain this goal, the City's staff will follow
the "Prudent Person" statement relating to the standard of care that must be exercised when
investing public funds as expressed in the Tex. Gov't. Code Sec. 2256.006(a-b). The Investment
Officers shall avoid any transactions that might impair public confidence in the City's ability to
govern effectively. The governing body recognizes that in adequately diversifying the maturity
structure within the portfolio to meet the City's expenditure needs, occasional measured
unrealized losses due to market volatility and rising interest rates are inevitable, and must be
considered within the context of the overall portfolio's investment return. The prudence of the
investment decisions shall be measured in accordance with the tests set forth in the Tex. Gov't.
Code Sec. 2256.006(b).
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B. Investment Strateev for Specific Fund Groups.
In order to better diversify, maximize interest earnings and otherwise meet stated objectives, fund
groups may be combined into one or more internal investment pools. Although fund monies may be
combined into a single asset portfolio, proportional fund ownership will be accounted for separately.
The City also maintains separate portfolios for some individual funds or groups of funds that are
managed in accordance with the terms of this Policy and by the corresponding investment strategies
listed below.
Investment Pool Strategy - The City's Investment Pool is an aggregation of the majority of City
Funds which includes tax receipts, enterprise fund revenues, fine and fee revenues, as well as
some, but not necessarily all, bond proceeds, grants, gifts and endowments. This portfolio is
maintained to meet anticipated daily cash needs for the City's operations, capital projects and
debt service. In order to ensure the ability of the City to meet obligations and to minimize
potential liquidation losses, the dollar -weighted average stated maturity of the investment pool
shall not exceed 1.5 years or 550 days. The objectives of the portfolio are to:
A. Ensure safety of principal by investing in only high quality securities for which a strong
secondary market exists.
B. Ensure that anticipated cash flow needs are matched with adequate investment liquidity.
C. Limit market and credit risk through diversification.
D. Attain the best feasible yield commensurate with objectives and restrictions set forth in the
Investment Policy actively managing the portfolio to meet or exceed the twelve month
moving average yield on a one year U.S. Treasury Bill as derived from the Federal Reserve
Statistical Release H.15 for constant maturities.
2. Bond Funds Strategy -Occasionally, separate non -pooled portfolios are established with the
proceeds from bond sales in order to maximize earnings within the constraints of arbitrage
regulation. The objectives of the portfolios are to:
A. Ensure safety and principal by investing in only high quality securities for which a strong
secondary market exists.
B. Ensure that anticipated cash flow needs are matched with adequate investment liquidity.
C. Limit market and credit risk through diversification.
D. Attain the best feasible yield commensurate with the objectives and restrictions set forth in
the Investment Policy and bond ordinance by actively managing the portfolio to meet or
exceed the bond yield.
3. Endowment Fund Strategy- Funds received as gifts to the City with instructions that the income
generated by the investment of said funds be used for specific purposes are invested as separate
non -pooled portfolios in order to maximize return. The objectives of the portfolio are to:
A. Ensure safety and principal by investing in only high quality securities for which a strong
secondary market exists.
B. Ensure that anticipated cash flow needs are matched with adequate investment liquidity.
C. Limit market and credit risk through diversification.
D. Attain the best feasible yield commensurate with the objectives and restrictions set forth in
the Investment Policy.
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4. Trust, Escrowed Funds & Security Deposit Strategy - Funds that are held outside the City by a trust,
escrow agent, or as a security deposit, but belonging to the City are governed by their respective
trust, escrow, or security deposit agreement and are subject to the provisions of the Investment
Policy. The objectives of the portfolios are to:
A. Ensure safety and principal by investing in only high quality securities for which a strong
secondary market exists.
B. Ensure that anticipated cash flow needs are matched with adequate investment liquidity.
C. Limit market and credit risk through diversification.
D. Attain the best feasible yield commensurate with the objectives and restrictions set forth in
the Investment Policy and the trust, escrow or security deposit agreement.
VIII. Debt Management Policy (Amended November 18, 2014 by Ordinance No. 2014-041)
A. Policy Statement.
It is the objective of this policy that (1) the City obtain financing only when necessary, (2) the process for
identifying the timing and amount of debt or other financing proceed as efficiently as possible, and (3)
the City seek the most favorable interest rate and competitive costs in accordance with this policy while
maintaining financial flexibility.
B. Rating Agency Communication & Credit Objectives.
The City will seek to maintain and improve its current bond ratings so its borrowing costs are
reduced to a minimum and its access to credit is preserved.
In conjunction with the financial advisor, the City will maintain a line of communication with at least
two of the rating agencies (Moody's, Standard and Poor's, or Fitch), informing them of major financial
events in the City as they occur.
Full disclosure of the City's operations will be made to the bond rating agencies. The City staff, with
the assistance of the financial advisors and bond counsel, will prepare the necessary materials for and
presentation to the rating agencies.
C. Limitations on Indebtedness and Affordability Statement.
Annual debt service on general obligation debt (tax -supported), which excludes self-supporting debt,
shall be limited to no more than 30% of budgeted expenditures in the City's General Fund.
The City has revenue bonds and other indebtedness of the Electric, Water and Wastewater Funds,
which are collectively known as the City's "Utility System." The City will maintain coverage ratios as
dictated by the City's outstanding bond covenants, including any other indebtedness of the Utility
System. In addition, the City will follow a policy that the Utility System will maintain a debt service
coverage ratio of at least 1.25 on all outstanding revenue bonds and other indebtedness of the Utility
System. The City will strive to further maintain this debt service coverage ratio for each separate
utility.
The Electric, Water, and Wastewater Funds' total long-term outstanding debt shall not exceed the
amount of combined fund equity.
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D. Types of Debt.
The City's bond counsel and financial advisor will present the different types of debt bet suited and
legally permissible under state law for each debt issue and assist in analyzing the use of capital lease
purchases or the use of lines of credit. These types may include, but are not limited to:
• Short-term vs long-term debt;
• General obligation debt vs revenue debt;
• Fixed rate debt;
• Lease -backed debt;
• Special obligation debt, such as assessment district debt;
• Certificated of Obligation;
• Combination tax and revenue debt;
• Tax Increment Reinvestment Zone (TIRZ) debt;
• Public Improvement District (PID) debt;
• Conduit issues;
• Tax Notes; and
• Taxable debt.
The issuance of long term variable rate debt and interest rate swaps are expressly prohibited by this
policy. The Director of Finance will be responsible for evaluating this type of debt and will present a
variable debt policy or interest rate policy to the City Council for approval as necessary.
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The Annual Program of Services contains specialized and technical terminology that is unique to public finance and
budgeting. To assist the reader of this document in understanding these terms, a budget glossary has been included
in the document.
Accrual Basis. The basis of accounting under which transactions are recognized when they occur, regardless of the
timing of related cash flows.
Accrued Expenses. Expenses incurred but not paid until a later date.
Administrative Services. Administrative Services charges are allocated to Proprietary Funds activities for indirect
management and administrative support given by general fund departments.
Administrative Transfer. An inter -fund transfer designed to recover General Fund expenditures conducted on
behalf of Proprietary funds.
Ad Valorem Taxes. (Current) All property, real, personal, tangible, intangible, annexations, additions, and
improvements to property located within the taxing unit's jurisdiction, which are subject to taxation on
January 1 of the current fiscal year. Each year, by ordinance, the City Council exempts taxes on automobiles and
other items from the tax levy. Following the final passage of the appropriations ordinance, City Council sets the
tax rate and levy for the fiscal year beginning October 1 and continuing through the following September 30th.
Ad Valorem Taxes. (Delinquent) All taxes are due on receipt of bill and are delinquent if not paid before February 1
of the fiscal year in which they are imposed, except when the taxing unit postpones the delinquency date due to
late mailing of tax bills or successful rollback elections.
Ad Valorem Taxes. (Penalty and interest) A delinquent tax incurs a penalty of six percent (6%) of the amount of
the tax for the first calendar month it is delinquent, plus one percent (1%) for each additional month or portion
of the month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. However, the
delinquent tax on July 1 incurs a total penalty of twelve percent (12%) of the amount of the delinquent tax
without regard to the number of months the tax has been delinquent.
Agenda Committee. Reviews the City Manager's proposed City Council agendas as to form and agenda content.
Airport Advisory Board. Serves in an advisory capacity to the City Council on matters relative to airport safety,
flight and ground operations, safety and security issues arising from the creation and development of long-term
master plans; tenant/stakeholder outreach; the Airport Business Plan and the Airport Master Plan; airport
infrastructure improvement or other major projects impacting the airport; grant funding for the airport; and
long term financial planning and budgetary issues affecting the airport.
Animal Shelter Advisory Committee. Assists the City in complying with the provisions of the Animal Shelter Act and
makes recommendations to the City Council regarding methods and procedures necessary to ensure
compliance with the Act.
Appropriation. A legal authorization granted by a governing body to make expenditures and to incur obligations for
specific purposes.
Appropriable Fund Balance. The working capital in the operating fund (includes current assets and current
liabilities except current LTD).
Appropriation Ordinance. The official enactment by the City Council to establish legal authority for City officials to
obligate and expend resources.
Assessed Valuation. A value that is established for real or personal property for use as a basis for levying property
taxes. (Note: Property values are established by the Denton Central Appraisal District.)
Asset. Assets are resources with present service capacity that the government presently controls.
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Assigned Fund Balance. Fund balance amounts a government intends to use for a specific purpose; intent can be
expressed by the governing body or by an official or body to which the governing body delegates the authority.
Audit/Finance Committee. The duties and purpose of the Committee shall be to assist the City Council in fulfilling
its organizational oversight responsibilities relating to the audit function, the investment function and other
financial related activities as delegated by the City Council.
Balanced Budget. A budget in which estimated revenues equal estimated expenditures.
Bond. A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments
and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are
general obligation and revenue bonds. These are most frequently used for construction of large capital projects,
such as buildings, streets and bridges.
Bond Rating. A bond rating is a grade given to bonds that indicates their credit quality.
Budget. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the
proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a
single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial
plan presented to the governing body for adoption and sometimes the financial plan finally approved by that
body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or
whether it has been approved by the governing body.
Budget Amendment. A legal procedure utilized by the City staff and City Council to revise a budget appropriation.
The City of Denton's Charter requires City Council approval through the adoption of a supplemental
appropriation ordinance (which specifies both the source of revenue and the appropriate expenditure account)
for any inter -fund adjustments. City staff has the prerogative to adjust expenditures within a departmental
budget.
Budget Calendar. The schedule of key dates or milestones, which the City departments follow in the preparation,
adoption, and administration of the budget.
Budget Document. The instrument used by the operational authority to present a comprehensive financial program
to the City Council.
Budget Message. The opening section of the budget, which provides the City Council and the public with a general
summary of the most important aspects of the budget, changes from the current and previous fiscal years, and
the views and recommendations of the City Manager.
Budgeted Funds. Funds that are planned for certain uses and may be formally or legally appropriated by the
governing body for specific purposes.
CAFR. Comprehensive annual financial report.
Capital Expenditures. Expenditures, which result in the acquisition of or addition to fixed assets.
Cash Basis. A basis of accounting under which transactions are recognized only when cash changes hands.
Cash Management. The management of cash necessary to pay for government services, while investing temporary
cash excesses in order to earn interest revenue. Cash management refers to the activities of forecasting the
inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and
maintaining banking relationships, and investing funds in order to achieve the highest interest and return
available for temporary cash balances.
CDBG. Community Development Block Grant.
CDBG-R. Community Development Block Grant Recovery Fund.
CIP. The Capital Improvement Plan identifies capital projects and equipment purchases and identifies options for
financing for future fiscal years.
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City Council Airport Committee. Reviews, considers and makes recommendations to the City Council on: the
Airport Business Plan and the Airport Master Plan; any airport infrastructure improvement or other major
project impacting the airport; the acquisition, review, and consideration of grant funding for the airport;
contracts and leases of airport property, including recommending appropriate terms to the City Council; long
term financial planning and budgetary issues affecting the airport; and issues raised as a result of interface
between citizens, airport tenants, or other interested parties.
Civil Service Commission. Ensures compliance with Chapter 143 of the Texas Local Government Code governing
police and fire. The duties of the Commission include approval of eligibility hiring lists and holding hearings,
upon appeal, on matters of promotions, performance, reclassifications, and other civil service issues.
C.O. Certificate of Obligation.
Committed Fund Balance. Fund balance amounts constrained to specific purposes by a government itself, using its
highest level of decision -making authority; to be reported as committed, amounts cannot be used for any other
purpose unless the government takes the same highest -level action to remove or change the constraint.
Committee on Citizen Engagement. The Committee shall provide advice to both the City Council and/or staff
regarding the timely distribution of accurate and complete information to Denton citizens and devise methods
of engaging Denton Citizens in the various processes of city government.
Committee on the Environment. The duties of the Committee shall be to review, discuss, deliberate, and consider
environmental issues and resources and make recommendations to the City Council. The Committee will also
deliberate and make recommendations regarding any other matter delegated to the Committee by the City
Council.
Community Development Advisory Committee. Holds public hearings and makes decisions regarding the
expenditure of federal Community Development Block Grant and Home Investment Partnership Program
monies.
Component Unit. Component units are legally separate organizations that must be included in the financial report of
the primary government.
Cost. (1) The amount of money or other consideration exchanged for property or services. (2) Expense.
Cost Accounting. That method of accounting, which provides for assembling and recording of all the elements of
cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a
specific job.
Council Appointee Performance Review Committee. The duties and purpose of the Committee shall be to assist the
City Council in performance review of the Council appointees and to insure that the appointees' job
descriptions are accurate and properly reflect current job duties in order to make recommendations to the City
Council to assist the Council in evaluating the job performance of the Council appointees. Additionally, the
Committee will make recommendations regarding employment agreements, including renewals, of Council
appointee positions.
Council Ethics Committee. The duties and purpose of the Committee shall be to advise the City Council on the Ethics
Policy, gather information from citizens regarding the Ethics Policy, and conduct hearing and inquiries as set
forth in the enabling resolution.
Council Mobility Committee. The duties and purpose of the Committee shall be to review, consider and make
recommendations to the City Council regarding any changes to the Mobility Plan, local transportation policy,
and any items concerning regional transportation policies and activities.
Current Taxes. Taxes that are levied and due within one year.
CWA 319 Grant. Nonpoint Source Water Quality Management Planning Implementation Grant.
DCTA. Denton County Transportation Authority.
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Debt Services. The City's obligation to pay the principal and interest of all bonds and other debt instruments
according to a pre -determined payment schedule.
Deficit. (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during
an accounting period; or, in the case of proprietary funds, the excess of expense over income during an
accounting period.
Delinquent Taxes. Taxes that remain unpaid on and after the date on which a penalty for non-payment is attached.
DME. Denton Municipal Electric.
DMU. Denton Municipal Utilities.
Department. An administrative segment of the City, which indicates management responsibility for one functional
area. Departments are the basic units of the budget upon which divisions are composed.
Depreciation. The process of estimating and recording the lost usefulness, expired useful life or diminution of
service from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the
fixed asset's lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of
its useful life.
Division. An administrative segment of the City, which indicates management responsibility for an operation or a
group of related activities within a functional area.
Downtown Denton Tax Increment Financing Reinvestment Zone Board. Makes recommendations to the City
Council concerning the administration of the Zone; prepares and adopts a project plan and Tax Increment
Financing Reinvestment Zone financing plan for the Zone and submits the plans to the City Council for
approval; prepares, implements and monitors such project and financing plans for the Tax Increment Financing
Reinvestment Zone as the City Council considers advisable including the submission of an annual report on the
status of the Zone.
DTIP. Downtown Implementation Plan.
Economic Development Partnership Board. Provides economic development policy guidance and makes
recommendations to the City Council and Chamber of Commerce; reviews, considers and makes
recommendations to the City Council regarding Airport Branding and Marketing to support the implementation
of the Denton Airport Business Plan; reviews, considers and makes recommendations to the City Council
regarding Denton Municipal Airport incentive policies as assigned by the City Council or requested by the City
Manager; and acts as a recommending body to the City Council for specific airport economic development
incentives as assigned by the City Council or requested by the City Manager and permitted by City and State
law.
EECBG. Energy Efficiency and Conservation Block Grant.
Encumbrances. Commitments related to unperformed (executory) contracts for goods or services. When the
contract is executed and the account is paid they cease to be encumbrances.
Enterprise Fund. A fund established to account for operations (a) that are financed and operated in a manner
similar to private business enterprises where the intent of the governing body is that the costs (expenses,
including depreciation) for providing goods or services to the general public on a continuing basis be financed
or recovered primarily through user charges; or (b) where the governing body has decided that periodic
determination of revenues earned, expenses incurred, and/or net income is appropriate for capital
maintenance, public policy, management control, accountability, or other purposes. Examples of Enterprise
Funds are those for water, gas, and electric utilities; swimming pools; airports; parking garages; and transit
systems.
ERCOT. Electric Reliability Council of Texas is a 501(c)(4) nonprofit corporation, governed by a board of directors
and subject to oversight by the Public Utility Commission of Texas. Its customers include consumers,
cooperatives, generators, power marketers, retail electric providers, investor -owned electric utilities, and
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municipal -owned electric utilities. It manages the flow of electric power of ninety percent of Texas' electric
load.
Expenditure. This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services
obtained regardless of when the expense is actually paid. This term applies to all funds. Note: An encumbrance
is not an expenditure. An encumbrance reserves funds to be expended.
Expenses. Charges incurred (whether paid immediately or unpaid) for operation, maintenance, interest and other
charges.
Federal Energy Regulatory Commission (FERC). This is the federal commission governing public utilities and
licensing. The commission sets the standards and guidelines for accounting and reporting.
Fiscal Year. The time period designated by the City signifying the beginning and ending period for recording
financial transactions. The City of Denton has specified October 1 to September 30 as its fiscal year.
Fixed Assets. Assets of a long term character which are intended to continue to be held or used, such as land,
buildings, improvements, and infrastructure.
Franchise Fee. This is a charge paid for the use of City streets and public right of way and is in lieu of all other
municipal charges, fees, street rentals, pipe taxes or rentals, easement or other like franchise fees, inspections,
fees, and/or charges of every kind except only Ad Valorem and special assessment taxes for public
improvements (e.g., gas, telephone, cable Tv, and banks).
Full-time Equivalent (FTE). A unit of measure based on the number of hours that an employee works during the
fiscal year. One FTE is equal to 2080 hours.
Function. A group of related activities aimed at accomplishing a major service or regulatory program for which a
government is responsible.
Fund. An accounting entity that has a set of self balancing accounts and that records all financial transactions for
specific activities or government functions. Eight commonly used funds in public accounting are: general fund,
special revenue funds, debt service funds, capital project funds, enterprise funds, trust and agency funds,
internal service funds, and special assessment funds.
Fund Balance. Fund balance is the difference between assets, liabilities, deferred outflows of resources, and
deferred inflows of resources and is therefore also known as surplus funds. See Non -spendable Fund Balance,
Restricted Fund Balance, Committed Fund Balance, Assigned Fund Balance, and Unassigned Fund Balance.
GASB. Governmental Accounting Standards Board.
General Fund. The fund used to account for all financial resources except those accounted for in another fund.
General Obligation Bonds. Bonds that finance a variety of public projects, such as streets, buildings, and
improvements. The repayment of these bonds is usually made from the General Debt Service Fund, and these
bonds are backed by the full faith and credit of the issuing government.
Generally Accepted Accounting Principles (GAAP). Uniform minimum standards of and guidelines to financial
accounting and reporting. They govern the form and content of the basic financial statements of an entity. They
encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a
particular time. They include not only broad guidelines of general application, but also detailed practices and
procedures. They provide a standard by which to measure financial presentations.
GFOA. Government Finance Officers Association.
GFOAT. Government Finance Officers Association of Texas.
GO. General Obligation.
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Governmental Funds. Those funds through which most governmental functions typically are financed. The
acquisition, use and financial resources and the related current liabilities are accounted for through
governmental funds (General, Special Revenue, General Debt Service, Capital Projects).
Grants. Contributions or gifts of cash or other assets from another government to be used or expended for a
specified purpose, activity, or facility.
Health and Building Standards Commission. Hears and decides appeals of orders, decisions or determinations
made by the Building Official, Code Official, or Fire Marshal made pursuant to Chapters 13, 14, 17, 28 and 29 of
the Code of Ordinances; makes reasonable interpretations or rulings in matters properly before it pursuant to
Section 2-460.
Historic Landmark Commission. Recommends to the Planning & Zoning Commission and City Council those
buildings, structures, sites, districts, and areas in the city that the Commission has determined should be
preserved and designated as historic landmarks. The Commission also regulates design review for designated
properties and districts.
HOME. HOME Investment Partnership Grant.
Hotel Occupancy Tax Committee. The duties and purpose of the Committee shall be to monitor allocation and use
of hotel occupancy tax funds, ensuring funds are being used to directly enhance and promote tourism and
hotel/convention industry and to recommend organizations to receive funding to City Council.
Hotel/Motel Tax. A tax levied upon the cost of occupancy of any room or space furnished by any hotel where such
costs of occupancy is at the rate of two dollars ($2.00) or more per day. The law authorizes a room tax of not
more than seven percent (7%) of the consideration paid by the occupant of such room to the hotel. This is
budgeted in the Tourist and Convention Fund.
HPRP. Homelessness Prevention and Rapid Re -housing Program.
Human Services Advisory Committee. Serves in an advisory capacity to encourage continuous evaluation of the
human services delivery system and to recommend actions and funding to the City Council regarding City of
Denton human services.
Income. A term used in proprietary fund type accounting to represent (1) revenues or (2) the excess of revenues
over expenses.
Inter fund Transfers. Amounts transferred from one fund to another to recover the charge for administrative
services.
Internal Service Fund. Funds used to account for the financing of goods or services provided by one department to
another department on a cost reimbursement basis (for example, the Technology Services Fund and the
Materials Management Fund).
Investments. Securities and real estate held for the production of revenues in the form of interest, dividends,
rentals, or lease payments. The term does not include fixed assets used in governmental operations.
KDB. Keep Denton Beautiful.
KFA. Key Focus Areas.
KPL Key Performance Indicators.
Levy. (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities.
(Noun) The total amount of taxes, special assessments, or service charges imposed by a government.
Liability. A liability is a present obligation to sacrifice resources or future resources that a government has little or
no discretion to avoid.
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Library Board. Serves in an advisory capacity to the City Council to recommend policies, rules, and regulations for
the operation of the library system. The Board also provides citizen input to the City Council and recommends
fees for Council consideration.
Long Term Debt. Debt with a maturity of more than one year after the date of issuance.
Major Fund. Major funds are funds whose revenues, expenditures, assets, or liabilities are at least ten percent of
corresponding totals for all governmental or enterprise funds and at least five percent of the aggregate amount
for all governmental and enterprise funds. They are reported as a separate column in the basic financial
statements and each subject to a separate opinion in the independent auditor's report.
Minor Fund. Minor funds are funds whose revenues, expenditures, assets, or liabilities are below ten percent of
corresponding totals for all governmental or enterprise funds and below five percent of the aggregate amount
for all governmental and enterprise funds. They are reported in aggregate in the basic financial statements and
subject to a single opinion in the independent auditor's report.
Mixed Beverage Tax. A tax imposed on the gross receipts of a Licensee for the sale, preparation, or service of mixed
beverages or from the sale of ice or non-alcoholic beverages and consumed on the premises of the permittee.
Modified Accrual Basis. The accrual basis of accounting adapted to the governmental fund type spending
measurement focus. Under it, revenues are recognized when they become both "measurable " and "available to
finance expenditures of the current period." Expenditures are recognized when the related fund liability is
incurred except for (1) inventories of materials and supplies which may be considered expenditures either
when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3)
accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in
the current period, but for which larger than normal accumulations must be disclosed in the notes to the
financial statements; (4) interest on special assessment indebtedness which may be recorded when due rather
than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and
interest on long term debt which are generally recognized when due.
Non -spendable Fund Balance. Fund balance amounts which are not in a spendable form (such as inventory) or are
legally or contractually required to be maintained intact.
Object Code. Expenditure classification according to the types of items purchased or services obtained; for example,
personal services, materials & supplies, and operations.
Operating Budget. Plans of current expenditures and the proposed means of financing them. The annual operating
budget (or, in the case of some states governments, the biennial operating budget) is the primary means by
which most of the financing acquisition, spending, and service delivery activities of a government are
controlled. The use of annual operating budgets is usually required by law. Even where not required by law,
however, annual operating budgets are essential to sound financial management and should be adopted by
every government.
Operating Expenses. Fund expenses which are directly related to the fund's primary service activities.
Operating Grants. Grants which are restricted by the grantor to operating purposes or which may be used for
either capital or operating purposes at the discretion of the grantee.
Operating Income. The excess of fund operating revenues over operating expenses.
Operating Revenues. Fund revenues, which are directly related to the fund's primary service activities. They
consist primarily of user charges for services.
Operating Transfers. All inter -fund transfers other than residual equity transfers.
Ordinance. A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any
higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law
within the boundaries of the municipality to which it applies. The difference between an ordinance and a
resolution is that the latter requires less legal formality and has a lower legal status. Ordinarily, the statutes or
charter will specify or imply those legislative actions, which must be by ordinance and those which may be by
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resolution. Revenue raising measures, such as the imposition of taxes, special assessments and service charges,
universally require ordinances.
Other Post -Employment Benefits (OPEB). Post -employment benefits provided to retired employees, other than
pension benefits. These benefits for the City of Denton include Medical, Prescription, Dental, and Vision. GASB
requires the recognition of the costs of these benefits over the service period of the employee.
Other Financing Sources. Governmental fund general long term debt proceeds, operating transfers out, and
material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues.
Overlapping Debt. The proportionate share of the debts of local governments located wholly or in part within the
limits of the reporting government, which must be borne by property within each government.
Parks, Recreation and Beautification Board. Serves in an advisory capacity to the City Council to recommend
improvements to park and recreation programs. The Board is charged to stimulate public interest in the
development and maintenance of parks and playgrounds; to promote close cooperation between the City and
private citizens so that all park and recreational facilities are used to their maximum benefit; and pursuant to
the Charter, make recommendations regarding the appearance, beautification, and environment of the city.
Payment in Lieu of Taxes. Payments made only by the electric division for Franchise Fees (4% of gross revenue)
and Return on Investment (3.5% of gross revenue), both capped.
Performance Audits. Examinations intended to assess (1) the economy and efficiency of the audited entity's
operations and (2) program effectiveness, the extent to which program objectives are being attained.
Planning & Zoning Commission. Makes decisions or recommendations to the City Council regarding the
Comprehensive Plan, Development Code, zoning regulations, long-range planning, zoning changes, platting, and
other development -related policies as required or permitted by State law or Council policy.
Productivity Measures. Productivity measures should reflect how well a program is performing its activities to
meet the needs of the public and the organization. They should measure productivity, effectiveness, efficiency
or the impact of a service provided. While activity measures indicate "how much" activity the
division/department is performing, productivity measures identify "how well" the division/department is
performing.
Program Description. Describes the nature of service delivery provided at this level of funding. It clearly explains
how service delivery will be different from the prior budget year.
Program Goals. Program goals describe the purpose or benefit the division/department plans to provide to the
community and/or organizations it serves. Goals identify the end result the division/department desires to
achieve with its activities, but goals are often ongoing and may not be achieved in one year.
Program Objectives. Program Objectives are quantifiable steps toward accomplishing stated goals. They should
have a specific time frame or measurable achievement. Objectives should be able to be reached or completed
within the current fiscal year. Objective statements are not required for every activity performed, but should
focus on the major steps necessary for achieving established goals.
Property Tax. Property taxes are levied on both real and personal property according to the property's valuation
and the tax rate.
Proprietary Fund. Proprietary funds are Internal Service Funds and Enterprise Funds. See Internal Service Funds
and Enterprise Funds.
Public Art Committee. Makes recommendations to the Parks, Recreation and Beautification Board and City Council
on the commissioning, placing, and the installing of public art; implementation of funding mechanism(s) for
public art; effective and efficient management of public art; ongoing maintenance of public art; and the
accessioning, deaccessioning, and re -siting of public art.
Public Utilities Board. Reviews the department of utilities budget and makes recommendations to the City Council
in the format required by the City Manager. The Board is authorized to expend funds for information and
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advertising. All matters relating to utility policies, capital projects, rates, and the sale and issuance of utility
bonds are submitted to the Board for review and recommendation prior to Council consideration. The Public
Utilities Board makes recommendations for the Capital Improvement Program pursuant to the provisions in the
City Charter.
PUC. Public Utility Commission of Texas regulates the state's electric and telecommunication utilities, implements
respective legislation, and offers customer assistance in resolving consumer complaints.
RAMP. Routine Airport Maintenance Program.
Residual Equity Transfers. Non -recurring or non routine transfers of equity between funds.
Restricted Fund Balance. Fund balance amounts constrained to specific purposes by their external providers (such
as grants or bondholders), through constitutional provisions, or by enabling legislation.
Return on Investment. Return on Investment (ROI) involves the transfer of funds from the Utility System Fund to
the General Fund on the discretionary basis, which shall not be more than six percent (6%) of the net
investment. Current ROI is based on 3.5% of rate revenue. The intent of the discretionary transfer is to
reimburse the citizenry by contributing revenues to the General Fund, thereby easing the ad valorem tax
burden.
Revenue Bonds. Bonds whose principal and interest are payable exclusively from earnings of an Enterprise Fund. In
addition to a pledge of revenues, such bonds sometimes contain a mortgage on the Enterprise Fund's property.
Revenues. (1) Increases in governmental fund type net current assets from other than expenditure refunds and
residual equity transfers. Under NCGA Statement 1, general long term debt proceeds and operating transfers in
are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total
assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA
Statement 1, operating transfers in are classified separately from revenues.
RTR. Regional Toll Revenue.
Sales Tax. A general "sales tax" is levied on persons and businesses selling merchandise or services in the city limits
on a retail basis. The categories for taxation are defined by state law. Monies collected under authorization of
this tax is for the use and benefit of the City; however, no city may pledge anticipated revenues from this source
to secure the payment of funds or other indebtedness.
Shared Revenues. Revenues levied by one government but shared on a pre -determined basis, often in proportion to
the amount collected at the local level, with another government or class of governments.
SHSP. State Homeland Security Program Grant.
SHSP-LEAP. State Homeland Security Program Grant - Law Enforcement Activity Program.
Special Revenue Fund. A Special Revenue Fund is a governmental fund that is used to account for the proceeds of
specific revenue sources that are restricted or committed for a specific project and purpose, other than debt
service or capital projects. Examples of Special Revenue Funds are donations funds, confiscation funds, and
grant funds.
Street Cuts. These revenues are derived by the Street Department for the repairing of the street following the
construction of various utility companies (e.g., gas, telephone, water and sewer).
Tax Increment Reinvestment Zone Two Board. Makes recommendations to the City Council concerning the
administration of the Zone (also known as the Westpark TIRZ); prepares and adopts a project plan and Tax
Increment Reinvestment Zone financing plan for the Zone and submits the plans to the City Council for
approval; prepares, implements and monitors such project and financing plans for the Tax Increment
Reinvestment Zone as the City Council considers advisable including the submission of an annual report on the
status of the Zone.
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Tax Rate. The amount of tax stated in terms of a unit of the tax base; for example, $.50 per $100 (one hundred
dollars) assessed valuation of taxable property.
Tax Rate Limit. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a
particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of
governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies
for all purposes and of all governments, state and local, having jurisdiction in a given area.
Tax Roll. The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax
roll and the assessment roll are combined, but even in these cases the two can be distinguished.
Taxes. Compulsory charges levied by a government for the purpose of financing services performed for the common
benefit. This term does not include specific charges made against particular persons or property for current or
permanent benefits such as special assessments. Neither does the term include charges for services rendered
only to those paying such charges as, for example, sewer service charges.
Traffic Safety Commission. Serves in an advisory capacity to the City Council on matters brought forward to the
Commission by the City Manger, or his/her designee, or assigned by the City Council which pertains to traffic
safety education and publicity; ways and means of improving traffic conditions and safety for motor vehicles;
bicycle and pedestrian safety; implementation of traffic control devices; public parking restrictions; or roadway
speed limit designations.
Transfer of Construction Bond Funds. These revenues are payments to the General Fund from the Bond Fund for
General Fund labor expenditures on bond financed projects.
Transmission Cost Recovery Factor (TCRF). Is used to recover the costs of transmission services within the
boundaries of the Electric Reliability Council of Texas (ERCOT) region which are billed and charged to Denton
Municipal Electric (DME).
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.
TMPA. Texas Municipal Power Association.
Unassigned Fund Balance. Any fund balance in excess of non -spendable, restricted, committed, and assigned
components; these fund balance amounts that are available for any purpose. These amounts are reported only
in the general fund.
Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It is essentially
the amount of money still available for future purchases.
UASI. Urban Areas Security Initiative.
UASI-LEAP. Urban Areas Security Initiative - Law Enforcement Activity Program.
Working Capital. Budgeted working capital is calculated as a fund's current assets less current liabilities plus
current portion of long-term debt.
Zoning Board of Adjustment. Provides a vehicle for citizens to appeal zoning interpretations and decisions of the
Building Official, and request variances from the zoning and sign regulations in the Denton Development Code.
The Board may also make final decisions regarding changes, the reestablishment, or termination of
nonconforming uses within the city.
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