HomeMy WebLinkAbout2020-08-06 Agenda with BackupCity Council
City of Denton
Meeting Agenda
City Hall
215 E. McKinney St.
Denton, Texas 76201
www.cityofdenton.com
Council Work Session Room8:30 AMThursday, August 6, 2020
SPECIAL CALLED WORK SESSION
Note: Mayor Chris Watts, Mayor Pro Tem Gerard Hudspeth, and Council Members Keely Briggs, Jesse
Davis, John Ryan, Deb Armintor and Paul Meltzer will be participating in the work session via
video/teleconference.
After determining that a quorum is present, the City Council of the City of Denton, Texas will convene in a
Special Called Work Session on Thursday, August 6, 2020, at 8:30 a.m. in the Council Work Session Room
at City Hall, 215 E. McKinney Street, Denton, Texas at which the following items will be considered:
WORK SESSION
1. Work Session Reports
Receive a report, hold a discussion, and give staff direction regarding the FY 2020-21
City Manager’s Proposed Budget, Capital Improvement Program, and Five-Year
Financial Forecast.
ID 20-1154A.
Exhibit 1 - Agenda Information Sheet
Exhibit 2 - Departmental Presentations
Exhibit 3 - Proposed Budget Presentation - Updated 8-6
Exhibit 4 - Proposed Annual Program of Services
Attachments:
NOTE: The City Council reserves the right to adjourn into a Closed Meeting or Executive Session as
authorized by Texas Government Code, Section 551.001, et seq. (The Texas Open Meetings Act) on any
item on its open meeting agenda or to reconvene in a continuation of the Closed Meeting on the Closed
Meeting items noted above, in accordance with the Texas Open Meetings Act, including, without limitation
Sections 551.071-551.086 of the Texas Open Meetings Act.
C E R T I F I C A T E
I certify that the above notice of meeting was posted on the bulletin board at the City Hall of the City of
Denton, Texas, on the 31st day of July, 2020 at 2:44 p.m.
__________________________________________
CITY SECRETARY
Page 1 Printed on 9/9/2020
August 6, 2020City Council Meeting Agenda
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ACCESSIBLE IN ACCORDANCE WITH THE AMERICANS WITH DISABILITIES ACT. THE CITY
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Page 2 Printed on 9/9/2020
City of Denton
Legislation Text
City Hall
215 E. McKinney St.
Denton, Texas 76201
www.cityofdenton.com
File #:ID 20-1154,Version:1
AGENDA CAPTION
Receive a report,hold a discussion,and give staff direction regarding the FY 2020-21 City Manager’s Proposed
Budget, Capital Improvement Program, and Five-Year Financial Forecast.
City of Denton Printed on 8/5/2020Page 1 of 1
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City of Denton
_____________________________________________________________________________________
AGENDA INFORMATION SHEET
DEPARTMENT: Finance
ACM: David Gaines
DATE: August 6, 2020
SUBJECT
Receive a report, hold a discussion, and give staff direction regarding the FY 2020-21 City Manager’s
Proposed Budget, Capital Improvement Program, and Five-Year Financial Forecast.
BACKGROUND
Pursuant to provisions of the City Charter and on behalf of the staff, I respectfully submit to you the FY 2020-21
Proposed Budget. The Proposed Budget has been developed to accomplish the City’s Key Focus Areas;
Organizational Excellence, Public Infrastructure, Economic Development, Safe Livable, Family Friendly
Community and Sustainable and Environmental Stewardship.
In March, the City Council declared a local disaster declaration in response to the COVID-19 pandemic. The
speed and unprecedented nature of the pandemic resulted in numerous financial and operational changes in the
City. Below is a list of phase one cost reduction strategies implemented in April in response to the pandemic.
1. Hiring freeze for all non-civil service personnel
2. Delayed or reprioritized capital projects
3. Departmental cost-reduction strategies, including recurring and one-time expenses
4. Ceasing all discretionary travel and training programs for the remainder of the fiscal year
5. Analyzing contracts for possible elimination, reduction, or renegotiation
6. Voluntary Separation Program (VSP)
A copy of the five-year financial plan for each major operating fund is included in the proposed budget
document. The Public Utilities Board (PUB) has reviewed the Water, Wastewater, Electric and Solid Waste
FY 2020-21 Budget and Capital Plan. As discussed in the departmental presentations, the proposed budget
includes rate decreases for Water and Solid Waste Funds.
The purpose of this work session is to discuss this information and provide the City Council with detailed
information concerning the proposed budget. This work session item is intended to provide a forum for
discussions with management and allow for an opportunity for questions. The presentation concerning the
proposed budget is included as Exhibit 2 and will be used to facilitate a discussion of the Proposed Budget.
Below is the schedule we will follow to adopt the budget and tax rate:
August 6 Vote to Call Public Hearings on Proposed (Maximum) Tax Rate
September 1 Public Hearing on Tax Rate
City Hall
215 E. McKinney Street
Denton, Texas
www.cityofdenton.com
September 15 City Council Adopts Budget and Tax Rate.
Staff looks forward to discussing the City Manager’s FY 2020-21 Proposed Budget in detail with you. The
proposed budget will be delivered to Council on August 5, 2020.
The presentation will be uploaded as an exhibit prior to the meeting on August 6, 2020.
PRIOR ACTION/REVIEW (Council, Boards, Commissions)
Staff presented departmental presentations to Council during the July 28, July 30, August 3, and August
4th, 2020 meetings.
EXHIBITS
1. Agenda Information Sheet
2. Departmental Presentations
3. Proposed Budget Presentation
4. Proposed Annual Program of Services
Respectfully submitted:
Cassey Ogden
Director of Finance
Prepared by:
Nick Vincent
Assistant Director of Finance
1
FY 2020-21 Presentation Schedule
July 28, 2020 July 30, 2020 August 3,
2020
August 4, 2020 August 6, 2020 September 10,
2020
September 15,
2020
•Materials
Management
•Health Fund
•Risk Fund
•Public
Affairs/Cable
TV
•Municipal
Court
•Human
Resources
•Fleet
•Fire
•Streets
•Facilities
•Airport
•Community
Services
•Libraries
•Economic
Development
•Development
Services
•Electric
•Police •Technology
Services
•Public Safety
Communications
•Customer Service
•Animal Services
•Parks and
Recreation
•Engineering
•Legal
•Water
•Wastewater
•Solid Waste
•Proposed
Budget
•Public Hearing
Tax Rate,
Budget
•Tax Rate and
Budget
Adoption
Departmental Presentations City Manager
Proposed Budget
Public Hearings Tax Rate/Budget
Adoption
•Below, is a summary of departmental presentations in the coming weeks
•Department Presentations –July 28th, July 30th, August 4th, and August 6th
•City Manager’s Proposed Budget –August 6th
2
Unite, Grow and PlayParks & Recreation Mills Property-Acquired Dec 2019
August 4, 2020
3
Park Accomplishments and Future Goals
Accomplishments
•Urban Forest Master Plan, Subsidy and Resource Allocation Study, City-wide IPM Plan, Naming Policy,
Draft 5-Year CIP Plan, Parks, Recreation and Trail System Plan and 915/916 ordinance continues
•Mills Property, North Lakes Dog Park, Dallas/Teasley
median, American Legion Hall Senior Center, Tennis Center, North Lakes Park fishing pier, Carnegie Ridge and Rayzor Ranch Properties, replaced (6) playgrounds, designs for playgrounds at McKenna, Bowling Green, Mack and Skiles. Restrooms at Carl Young Sr. Park, (24) scoreboards on athletic fields, renovation of leisure pool at the Natatorium, Green
Ribbon grants median improvements on US380 (construction) and FM2499 (design)
•Athletic staff painted all restrooms, concession stands
and foul poles.
•New mowing contracts and start of Land Mgmt program-city-wide mowing program, forestry, MRT, exploration of “green” equipment
Future Goals
•Adoption of the Master Plans for the Parks, Recreation and Trails System, Southwest Park, Villages of Carmel Property, Bowling Green Park and inclusive playground
•Launch updated 915/916 ordinance and acquire land via development agreements and bond efforts
•Park improvements to McKenna Park, Eagle/Elm median, Bowling Green Park, South Lakes Park, Quakertown Park, Mack Park, Joe Skiles Park and renovation of the Lake Forest Park dam and dredging,
CCP restroom floor
•City-wide mowing effort to improve (11) department operations, billing and management
•Completion of 2014 bond program and implementation of planning efforts for 2019 bond funding
•Continued growth in trail system through partnerships with DS/Engineering and Mobility Plan
•Dedications: ALH, Tennis Center and new parks
4
Leisure Services Accomplishments and Future Goals
Accomplishments
•COVID-19 related administrative activities, Reopening Action Plan, Board Manual, and Volunteer Manual
•Launched Virtual Recreation Center, existing and new programs and special events go virtual -Arts and Jazz, Juneteenth Freedom Run, July 4 Parade and Liberty Run, Social and wellness efforts via telephone to seniors
•Reopening process for Golf, Tennis, North Lakes Recreation Center and programs
•Partnerships -Created a new “grab and go” Summer Food Program with DISD and STHP, Operating agreements with UNT and DISD, “The Nook” with Rotary, Library and Library Foundation, Virtual Groundbreaking, UNT Trails Plan and focus groups
•Social Services -Staff operated a hygiene station at the Civic Center Pool, assisted many non-profits in day-to-day operations and an inclement weather station
•Grants -Applied for USTA facility development and improvement grants and working on a grant plan
Future Goals
•Relaunch all facilities in a safe and efficient manner as outlined in the Reopening Action Plan
•Evaluate each program based on the cost of service model before resuming or implementation
•Awarded accreditation by the Commission for Accreditation for Parks and Recreation Agencies (CAPRA)
•Merging of KDB / Civic Center / Special Events / Education creating a focused group for internal and external programs and events
•Working with Economic Development to support the Public Art Committee development / installation efforts with a mural on Robertson and sculptures at Vela, Dog Park, Tennis Center and more
•Marketing and promotional efforts will play a vital role in the rebuilding of programs and services
•Development of new programming at ALH
5
Philosophical Changes
Parks
•Operated with staff reductions at same expectation from community, w/o mowing contractor, staff spread across the city for safety, caused impact in service levels
•Aggressive approach in park and trail planning and improvements
•Growth in park planning, pre-planning efforts with
development community, land acquisition, rights-of-way, park development and impact fees
•Working to expand urban forest, implementation of
IPM philosophy and City-wide land management
Leisure Services
•Staff accountability through job success profiling and remote working lifestyle
•Changed service delivery during COVID-19 to social services and virtual programming
•Continue to rebuild business approach of facilities,
programs and events according to reopening plan
•Organizational structure adjustments
•Evaluation of all programs with subsidy and resource
allocation pyramid and philosophy
•What does our business look like in the future?
6
Service Level Changes
Pre-COVID:
March 13, 2020
City implements
precautionary measures
to reduce COVID -19 risk
Parks and Recreation
facilities close
Trails and open space is
heavily used
Phased reopening based
on current plan under
modified operations
•Recreation center attendance limited to members and pass holders with limited program
offerings. Most recreation facilities remain closed.
•Mowing completed on a priority basis vs. classification schedule. Service response is delayed.
•Multiple projects delayed or put on hold.
•Increase in general open space and outdoor park usage.
•Broad selection of recreational programs and services available.
•Mowing completed per classification cycles and response to service requests fulfilled within
24-48 hours.
•Multiple park planning and park construction projects on target for completion.
Post-COVID:
7
Reopening Plan
Next Phase:
•Civic Center, Denia Recreation Center and Senior Center will open, pending demand
and/or conditions at that time
•Expanded contracted outdoor sports programs
•Launch group exercise at North Lakes Recreation Center
•Natatorium to reopen in August to accommodate DISD swim needs
•MLK, Jr. Recreation Center to open in September
•Limited athletic leagues
December 2020 or January 2021:
Delayed or Canceled Programs:
•After School Action Site -delayed
•Full-time preschool –canceled
•Senior Programs –delayed
•Special Events –delayed
All programs will be evaluated before re-implementation
8
Parks & Recreation Revenues
- 500,000 1,000,000 1,500,000 2,000,000
Aquatics
Athletics/Tennis/Golf
Civic Center/Sp Events
Marketing/LS Admin
Rec Centers and Rec Care
19-20 Budget 19-20 Estimate 20-21 Estimate
FY 2020-21 revenue estimates based on current reopening plan and assume an elimination of revenue for
closed facilities in Q1 and 25% overall reduction from FY 2019-20 budget estimates
9
Schedule of Fees
No fee increases for FY 2020-2021
•Due to current economic climate and continuously changing variables impacting our programs and events, we are not recommending any fee increases
•Recommend rolling 2019-2020 fee schedule forward to 2020-2021, with the exception of reducing the cemetery burial permit late fee from $500 to $100 and
removing the cemetery stone permit late fee
•Minor proposed wording change regarding cemetery burial permit late fee from “24
business hours” to “48 hours” notice for clarity
•Existing fee schedule verbiage allows flexibility to create fees for new programs, for
example “virtual” programs
10
FTE Summary
This will be updated by finance
Division Total FY 19-
20 FTE’s
Vacant
FTE’s
Approved
Refills
New FTE’s Total FY 20-
21 FTE’s
Administration 5.00 ---5.00
Aquatics*51.70 41.78 39.78 -49.70
Maintenance 52.06 10.06 6.06 -48.06
Citywide Mowing ---6.16 6.16
Keep Denton Beautiful ---2.00 2.00
General Fund Total 108.76 51.84 45.84 8.16 110.92
Recreation*55.87 33.04 28.04 -50.87
Total 164.63 84.88 73.88 8.16 161.79
*Refill of Aquatics and Recreation seasonal positions contingent on facilities opening in FY 21
Eliminated FTE’s –11 Positions Currently Frozen
Maintenance –Field Service Workers (2 FTEs), Heavy Equipment Operators (2 FTEs)
Aquatics –Crew Leader (1 FTE), Aquatics Supervisor (1 FTE)
Rec Fund –Recreation Coordinators (3 FTEs), Recreation Supervisor (1 FTE), Recreation Specialist (1 FTE)
11
Parks Org Chart
12
Leisure Services Org Chart
13
Parks & Recreation Proposed Revenue Budget
General Fund Revenues FY 2018-19
Actuals
FY 2019-20
Budget
FY 2019-20
Estimate
FY 2020-21
Preliminary
Athletic Field/Pavilion Rental $85,676 $92,150 $33,200 $69,113
Recreation Service Fees $56,315 $51,701 $31,510 $38,776
Contributions DISD $515,102 $515,102 $606,831 $506,845
Natatorium $396,441 $441,789 $82,666 $331,342
Water Park $1,193,823 $1,147,133 $28,102 $860,350
Cemetery Fees $28,142 $29,580 $29,580 $30,000
Park Vendor Fees $19,766 $20,203 $2,600 $15,152
Total $2,295,265 $2,374,333 $814,489 $1,851,578
14
Parks General Fund Expenses by Category
General Fund
Expenses
FY 2018-19
Actuals
FY 2019-20
Budget
FY 2019-20
Estimate
FY 2020-21
Preliminary
Personnel $6,129,574 $6,838,081 $5,449,358 $7,025,243
Materials & Supplies $572,936 $837,795 $378,732 $909,464
Maintenance $381,488 $632,509 $422,213 $617,769
Insurance $139,144 $160,726 $160,726 $179,404
Miscellaneous $2,627 $1,940 $5,115 $11,040
Operations $2,449,740 $2,908,395 $2,340,707 $2,912,940
Cost of Service $378,619 $396,675 $396,675 $429,687
Capital Outlays $420,380 $338,150 $288,150 $338,150
Total $10,474,508 $12,114,271 $9,441,676 $12,423,697
15
Parks General Fund Expenses by Division
General Fund Expenses FY 2018-19
Actuals
FY 2019-20
Budget
FY 2019-20
Estimate
FY 2020-21
Preliminary
Parks Administration $986,017 $946,992 $955,124 $934,518
Aquatics $2,886,077 $3,415,751 $1,819,264 $3,199,694
Parks Maintenance*$6,602,414 $7,751,528 $6,667,288 $8,016,039
Keep Denton Beautiful ---$273,446
Total $10,474,508 $12,114,271 $9,441,676 $12,423,697
*New Citywide Mowing budget included in Park Maintenance expenses. An
additional $388,507 will transfer over to this budget after October 1 from CIS.
16
Recreation Fund 5 Year Forecast
FY 2019-20
Adopted
FY 2019-20
Estimate
Preliminary
FY 2020-21
Forecast
FY 2021-22
Forecast
FY 2022-23
Forecast FY
2023-24
Forecast FY
2024-25
Beginning Fund Balance 384,391$ 384,391$ 122,618$ 0$ 0$ 0$ 0$
Leisure Services Admin 80,284 27,000 69,406 70,794 72,210 73,654 75,127
Youth and Teen Services 540,484 145,000 405,363 413,470 421,740 430,174 438,778
Recreational Facilities 925,156 249,683 854,515 871,605 889,037 906,818 924,955
Athletics, Driving Range, Tennis 691,324 307,500 518,493 528,863 539,440 550,229 561,233
Other Programs 57,518 16,000 38,952 39,731 40,526 41,336 42,163
Total Resources 2,294,766$ 745,183$ 1,886,729$ 1,924,464$ 1,962,953$ 2,002,212$ 2,042,256$
Leisure Services Admin 671,297 688,856 727,943 742,502 757,352 772,499 787,949
Youth and Teen Services 867,228 389,474 921,032 939,453 958,242 977,407 996,955
Recreational Facilities 3,562,014 2,276,992 3,563,432 3,566,923 3,638,261 3,711,026 3,785,247
Athletics, Driving Range, Tennis 1,264,433 821,318 1,432,570 1,461,221 1,490,446 1,520,255 1,550,660
Public Relations 419,623 413,470 248,469 253,438 258,507 263,677 268,951
Voluntary Separation Program (VSP)- 41,571 (310,124) (155,062) - - -
Total Expenditures 6,784,595$ 4,631,680$ 6,583,322$ 6,808,475$ 7,102,808$ 7,244,864$ 7,389,761$
General Fund Transfer 4,228,056$ 3,624,725$ 4,573,975$ 4,884,011$ 5,139,855$ 5,242,652$ 5,347,505$
Change in Fund Balance (261,773) (261,773) (122,618) 0 0 0 0
Ending Fund Balance 122,618$ 122,618$ 0$ 0$ 0$ 0$ 0$
17
Questions?
18
FY2020-21 Proposed Budget
Capital Projects Department
August 4, 2020 ID 20-1153
19
Accomplishments and Future Goals
Accomplishments
Department Automation through Smartsheet and Dashboards
Redesign of Development Review Engineering
Capital Update to Council
Over $220M of project actively under construction
Future Goals
Deliver projects on-time and within budget
Implement shared software with Development Services
Coordination with Finance for long term planning
Project communication with Public Affairs
Implement Internal Audit Findings
In Process
Establish Street Lighting Program
Develop Traffic Calming Initiatives Policy
Review, revise and establish traffic policies
Development of Department Mission and Vision
Rights-Of-Way Process re-design
Department Process Improvement Analysis with Plante Moran August 4, 2020 ID 20-1153
20
Philosophical Changes
Service Delivery by empowering employees, engaging stakeholders, and providing current, relevant resources related to CapitalPlanning.
•Department Dashboards
•Moved Design In-House
•Negotiated project scope and fees
•Website contains all Engineer Review Documents: Criteria Manuals, Approved Materials, DDC, etc.
•Service Level Agreements
•Automated Request for Information on all projects (Private and Capital)
•Communication
21
Service Level Changes
3/13/20 –City implements precautionary measures to reduce COVID -19 risk
Pre-COVID:
Post-COVID:
Virtual meetings for all Pre-Construction (Private and Capital)
Contactless Payment options for Public Works and Permits
E-Filing with Denton County for Real Estate documents
Virtual committee meetings
Outfitted employees with proper PPE to maintain current service levels
Implemented mobile workstations (vehicles)
Implemented staggered shifts
In person meeting required for all for Pre-Construction ( Private and Capital)
In person payments for Public Works Overtime requests
In person payments for ROW Permits
In person filing at Denton County for Real Estate documents
In person committee meetings
August 4, 2020 ID 20-1153
22
Operational Data
2012 Bond Program 2014 Bond Program
Completed 151 137
Construction 33 29
Bid & Award 0 9
Design 34 55
0
50
100
150
200
250
Capital Delivery
Real Estate: 336 Active Parcels, average of
200 days
Traffic Operations: 470 preventative
maintenance work orders completed YTD
Public Works: Average of 68 projects in
queue, 9.7 projects per Inspector with 0.67
hours onsite per week
Rights-Of-Way: YTD 720 permit, Average of
60 permits in queue with 1.0 hour onsite per
week per permit
Development Review: YTD 503 projects,
and is100% cost recovery of the Facilitation
&Technical Review Contract
23
24
FTE Summary
Division Total FY
19-20 FTE’s
Vacant
FTE’s
Approved
Refills
Total FY 20-21
FTE’s
Capital Planning & Design 17.0 2.0 2.0 17.0
Real Estate 6.0 1.0 1.0 6.0
Administration 3.0 0.0 0.0 3.0
Public Works Inspections 13.0 3.0 3.0 13.0
Development Review 2.0 1.0 1.0 2.0
Transportation Planning 5.0 2.0 2.0 5.0
Total Engineering Positions 46.0 9.0 9.0 46.0
Traffic FTE Total (General Fund)13.0 2.0 2.0 13.0
Total FTEs 59.0 11.0 11.0 59.0
August 4, 2020 ID 20-1153
25
Updated Organizational Chart
Director/
City Engineer
1.0 FTE
Capital Design
16.0 FTEs
Real Estate
6.0 FTEs
Development Review
2.0 FTEs
Traffic
18.0 FTEs
Public Works Inspection
13.0 FTEs
Administration
3.0 FTEs
August 4, 2020 ID 20-1153
26
Engineering Department 5 Year Forecast
Actual Adopted Estimated Proposed Projected Projected Projected Projected
FY 18-19 FY 19-20 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25
Beginning Fund Balance 671,842$ 550,824$ 550,824$ 323,291 323,291$ 324,441$ 326,795$ 330,407$
Operating Revenues
Development Fees 610,854 1,168,529 1,168,529 1,834,347 1,889,377 1,946,059 2,004,440 2,064,574
Public Works Inspections 1,486,033 1,300,000 1,525,073 1,459,983 1,503,782 1,548,896 1,595,363 1,643,224
Capital Charges 2,221,610 4,034,953 3,467,631 4,493,409 4,628,211 4,767,058 4,910,069 5,057,371
Transfers from General Fund 1,001,647 365,716 491,583 732,838 754,823 777,468 800,792 824,816
Transfers Other 2,187,764 1,674,715 1,548,848 956,960 985,669 1,015,239 1,045,696 1,077,067
Miscellaneous 54,421 29,700 9,700 9,700 9,991 10,291 10,599 10,917
Total Revenues 7,562,328$ 8,573,613$ 8,211,364$ 9,487,237$ 9,771,854$ 10,065,010$ 10,366,960$ 10,677,969$
Operating Expenditures
Personnel Services 4,844,773 6,221,870 5,885,442$ 6,184,221 6,369,748$ 6,560,840$ 6,757,665$ 6,960,395$
Materials & Supplies 148,480 152,337 67,743 81,500 83,130 84,793 86,488 88,218
Maintenance & Repair 12,135 37,250 16,000 14,000 14,280 14,566 14,857 15,154
Insurance 43,103 64,344 64,344 72,939 75,127 77,381 79,702 82,093
Miscellaneous 672 7,666 3,210 6,500 6,500 6,500 6,500 6,500
Operations 933,462 1,095,248 1,407,260 1,924,850 1,982,596 2,042,073 2,103,336 2,166,436
Cost of Service 883,998 994,898 994,898 1,203,227 1,239,324 1,276,504 1,314,799 1,354,243
Capital Outlay 832,906 - - - - - - -
Total Expenditures 7,699,529$ 8,573,613$ 8,438,897$ 9,487,237$ 9,770,704$ 10,062,656$ 10,363,347$ 10,673,039$
Net Revenue/Expense (137,201)$ -$ (227,533)$ -$ 1,150$ 2,354$ 3,613$ 4,930$
Ending Fund Balance 550,824$ 550,824$ 323,291$ 323,291$ 324,441$ 326,795$ 330,407$ 335,337$
August 4, 2020 ID 20-1153
27
Traffic Ops Department Proposed Budget
Expenses FY 2018-19
Actuals
FY 2019-20
Budget
FY 2019-20
Estimate
FY 2020-21
Preliminary
Personnel $948,906 $1,132,652 $1,063,473 $1,099,531
Materials & Supplies 13,836 16,933 14,818 15,750
Maintenance 791,147 843,075 834,375 833,275
Insurance 21,699 26,121 26,124 27,695
Miscellaneous 1,375 2,200 2,400 2,400
Operations 126,141 154,288 203,931 154,664
Cost of Service 117,630 134,791 134,791 138,835
Capital Outlays 41,094 ---
Total $2,061,828 $2,310,060 $2,279,912 $2,272,150
28
Questions?
2929
FY 2020-21 BUDGET PRESENTATION
Legal
29
30
Legal FY 2019-20 Accomplishments
•Drafted all legal documents related to Cole Ranch and Hunter Ranch in-house
•Streamlined 3-Way Development Agreements with Development Services using Smartsheet and
DocuSign
•Provided legal assistance in updating and revising the Denton Development Code
•Drafted City’s first Right-of-Way Construction Management ordinance
•City Attorney created a DFW City Attorney listserv group to address COVID-19 pandemic legal
issues
•Brought in-house all legal work involving Civil Service, Meet and Confer, and disciplinary appeals
31
Pre-Covid
•100 percent of attorneys/staff in the office
•In-person attendance at all City Council and Boards and Commissions Meetings
•In-person meetings internally and with departments
•In-person conference and seminar attendance
Post-Covid Impact
•25 percent of attorneys/staff in office on 4-week rotating schedule
•Immediate online meeting/emergency meeting participation
•Two attorneys dedicated to COVID-19 activities
•Weekly review/interpretation of state and county actions
•Election law guidance
•Open meetings guidance
•Cost reduction research
•Internal cost reduction measures implemented
•Transitioned to online Municipal Court
Service Level Changes
3/13/20 –City implements precautionary measures to reduce COVID -19 risk
Emergency Meeting
•Texas Open Meetings Act Compliance
•Adjustments
•Community Safety
•Essential Personnel Orders
Emergency Orders
•Eight Council Orders Issued
•Legality Issues Related to COVID
•Addressing Community Concerns
•Research Government Powers
Voluntary Separation Program
•Assisted with legal issues
32
Legal FY 2020-21 Budget Emphasis
Vision
Develop and maintain a highly
capable, responsive and cost-effective office of attorneys and staff that are capable from working anywhere through competitive salaries, increased use of technology, and current topical and relevant training.
Focus
Enhancing the ability of in-
house attorneys through both cross-training and targeted hiring AND evaluating and implementing improved tech solutions for remote work
Key Initiatives
Review of outside counsel
spend; targeted hiring of new attorneys; targeted CLE for current attorneys; review of tech solutions
33
Legal FY 2020-21 Goals
•Continue review and improvement use of Smartsheet for Legal Requests
•Review departmental prioritization of requests
•Fully staff all attorney positions
•Enable all attorneys to be able to function out of the office just as they can in the office
•Continue targeted hiring and specialized training in areas of utilities, land use, purchasing and
litigation
•Continue qualifying all attorneys and interested staff for membership in National Association of
Parliamentarians
34
Legal Cost Containment
Strategies
FY 2019-20
▪Continue to develop in-house abilities to reduce need for, and cost of, outside counsel except when required for specialized tasks or conflict of interest
▪Increased use of electronic files for both use and storage
▪Evaluation of support staff duties vs. attorneys and technology where appropriate
▪Litigation prevention
FY 2020-21
▪Continue developing in-house workforce in order to reduce need and expenditures on outside counsel
▪Reduce cost of required continuing education by
attending webinars versus travelling
▪Continue litigation prevention efforts by facilitating training and communication with City Staff
▪Review and suspend any non-essential memberships and subscriptions
▪Continue to closely monitor spending on supplies
▪Implement measures to reduce overtime for hourly employees
35
Legal Process Improvements
Category FY 19-20 Q1-Q3 (10/1/19 -6/30/20)FY 18-19 Q1-Q3 (10/1/18 –6/30/19)FY 17-18 Q1-Q3 (10/1/17 –6/30/18)
Ordinance 393 414 448
Resolution 63 63 46
Completed Legal Requests 1200 1150 N/A
Contracts/Agreements 367 335 167
Public Information Requests 782 530 437
Docket Totals 243 158 N/A
Municipal Court cases *12,724 24,061 21,367
Legal Status Report Items 69 56 51
* Decrease as a result of pandemic
36
Legal Assistance
Category FY 19-20 Q1-Q3 FY 18-19 Q1-Q3 FY 17-18 Q1-Q3
Agenda Reviews 220 250 142
Council Meetings 42 39 38
PUB Meetings 15 16 15
P&Z Meetings 16 22 17
Historic Landmark Commission 6 5 3
Airport Advisory Board 7 6
Council Airport Committee 3 5 5
Mobility Committee 5 7 6
Zoning Board of Adjustment 3 4 1
37
Organizational
Chart
38
Legal Budget Highlights
Expenses FY 2016-17
Actuals
FY 2017-18
Actuals
FY 2018-19
Actuals
FY 2019-20
Budget
FY 2019-20
Estimate
FY 2020-21
Proposed
Personnel Services 1,796,678 1,718,339 2,071,664 2,465,245 2,465,245 2,906,368*
Materials &
Supplies 54,266 47,866 72,080 58,863 54,700 46,280
Maintenance &
Repair ------
Insurance 4,221 13,014 17,466 22,309 22,309 23,562
Miscellaneous ------
Operations 176,976 139,938 227,002 210,655 262,050 117,200
Transfer to Capital --68,390 ---
Interfund Transfers 83,451 81,678 90,928 91,169 91,169 93,904
Total $ 2,115,591 $ 2,000,836 $ 2,547,530 $ 2,848,241 $2,895,473 3,187,314
*The 20-21 Personnel Services cost includes 2 new Deputy City Attorney FTEs, which will be funded by Utilities.
39
Legal FTE Summary
FTEs FY 16-17
Actuals,
FY 17-18
Actuals
FY 18-
19
Actuals
FY 19-20
Budgeted
FY 20-21
Proposed
Legal 14.00 15.00 16.00 16.00 18.00*
City Attorney 1 1 1 1 1
Staff Attorneys 8 9 9 9 11
Administrative Staff
Management Analyst 0 0 1 1 1
Office Administrator 1 1 1 1 1
Paralegal 1 1 1 1 1
Legal Secretaries 3 3 3 3 3
*The 20-21 FTE total includes 2 new Deputy City Attorney FTEs, which will be funded by Utilities.
40
Legal Supplemental Package Summary
Package
Title
Requested
By Ranking One-time
cost
Recurring
Cost
FY 2020-21
Total Cost New FTE
Two
Additional
Attorney FTEs Aaron Leal 1 $4,500.00 $240,000.00 $244,500.00 2.0
Total 1
41
Questions?
42
Water Utilities Department
August 4, 2020 ID 20-1153
43
Accomplishments and Future Goals
Accomplishments
•LLWTP Phase II Upgrades & Zebra Mussel projects in construction
•Began design of RRWTP Performance / Regulatory Upgrades
•Construction of Allred-John Payne Road Water Transmission Pipeline substantially completed
•North/South Water Pipeline (Roselawn to I35 E) substantially
completed. I35 E to Scripture under construction
•Secured Water Reuse Permit from the TCEQ
•Completed water distribution Asset Management Plan
•Completed annual greenhouse gas inventory
Future Goals
•Advanced Metering Infrastructure-Assessment Study
•Use Asset Management Program to Optimize system replacement
•Capacity Expansion for Ray Roberts Water Plant
•Raw Waterline Condition Assessment (27” line, placed in service 1954).
•Strategic Planning / Utilities of the Future project
•Develop Capacity Reservation / municipal utility district service agreement
August 4, 2020 ID 20-1153
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Philosophical Changes
Improve Communication / Collaboration
•Implemented measure to improve the overall culture and morale of staff within and across departments
•Process and functional integration with other departments (IT, Public Works, Capital Projects, etc.)
Innovative Planning and Cost Saving
•Expansion of Ray Roberts by improving existing processes (representing
significant cost savings)
•Asset Management Program
•Secure an indirect reuse permit (adds 5-10 years of water rights)
August 4, 2020 ID 20-1153
45
Operational Data
August 4, 2020 ID 20-1153
46
Operational Data
Major Maintenance -Replacing
Aging Infrastructure (in linear feet)Minor Maintenance
* Aligning Utility Replacements with Streets Rehabilitation Program (part of the previous and new
bond program)
#Annual goal for replacing aging infrastructure –24,000 linear feet minimum, based on new asset
management replacement schedule
Infrastructure
Replacement FY2017 FY2018 FY2019 FY2020
projected
FY 2021
Goal #
In House 14,916 16,636 16,860 14,622 16,000
Outsourced 0 0 382 29,691 30,000
Total*14,916 16,636 17,242 44,313 46,000
Activity FY2017 FY2018 FY2019 FY2020
projected
FY 2021
Goal
Flushing
Hydrants 10,575 10,772 10,831 10,548 11,000
Replacing
Meters 2,875 2,855 2,878 3,194 3,200
August 4, 2020 ID 20-1153
47
FTE Summary
Department Total FY 19-20
FTE’s
Vacant Approved
Refills
Total FY 20-21
FTE’s
Water 107.50 18.50 12.50 101.50
•Estimated salary savings for FY 20-21 is $540K
Positions Eliminated
•Water Administration Intern
•Utilities Administration Process and Quality Control Auditor
•Utilities Administration Intern
•Water Production Administrative Assistant III
•Water Distribution Field Service Worker II
•Water Distribution Heavy Equipment Operator I
No Reductions in Level of Service
August 4, 2020 ID 20-1153
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WATER UTILITIES
Organization CHART
General Manager
Utilities
Wastewater Treatment Wastewater Collection Clear Creek Natural Heritage Center
Water Metering Energy Rebate Program
Director Water/Wastewater
Plant Ops
Water Production
Deputy Director Water/Wastewater Strategic Ops
Water Distribution
Assistant Director Environmental Services
Landfill Regulations
Sustainability & Customer Initiatives Manager
Sustainability
Operations Planning Manager Utilities Administration
Contract Management
Payroll
Greenhouse Gas Inventory
Watershed and Pretreatment
Municipal
Laboratory
Environmental ComplianceAsset Management
System Engineering
Construction Project Management
Strategic Operations
System Planning
Business Assessment Public Utilities Board/ Council Committee
Open RecordsPerformance Tracking
August 4, 2020 ID 20-1153
49
Operational
Questions?
50
Financial Assumptions
Revenue
•2% growth forecasted in out years
•Continue to utilize impact fee funding to revenue fund projects
•Hunter/Cole rate revenue included
Expense
•3% growth forecasted in out years
•Hunter/Cole expenses included
Rate
•2% Rate Decrease
•Contractual rate updates
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51
10 Year Proforma •2% rate decrease
•Emphasis of revenue funded capital pertaining to water plant
52
5 Year Proposed CIP
August 4, 2020 ID 20-1153
53
Summary of Major Projects
54
FY 20-21 Rate Changes
Wholesale FY 19-20 FY 20-21
Wholesale Raw Water Service to
Upper Trinity Regional Water District
$.7401/1,000
Gallons
$.7578/1,000
Gallons
Wholesale Raw Water Pass-Through
to Upper Trinity Regional Water
District From Lake Chapman into
Lake Lewisville
$.0270/1,000
Gallons
$.0275/1,000
Gallons
Residential FY 19-20 FY 20-21
Facility Charge (3/4 inch meter)$16.00 $15.68
0-15,000 Gallons (per 1,000 gallons)$4.15 $4.07
Commercial FY 19-20 FY 20-21
Facility Charge (2 inch Meter)$51.50 $50.47
Volume Charge (per 1,000 gallons)$4.45 $4.36
55
Monthly Utility Rate Impact –Average Residential Customer
FY 2019-20 Proposed
FY 2020-21
Increase/(Decrease)% Change
Electric
(1,200 kWh/month)$124.80 $124.80 $0 0%
Water
(9,200 gallons/month)$54.18 $53.10 ($1.08)(2%)
Wastewater
(5,400 gallons/month)$31.15 $31.15 $0 0%
Solid Waste
(standard cart)$21.51*$20.51 ($1.00)(5%)
Total $231.64 $229.56 ($2.08)
*Mid-Year Rate Decrease of $3.00
August 4, 2020 ID 20-1153
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Next Steps
•August 4, 2020 –City Council Presentation
•August 10, 2020 –PUB Budget and Rate Approval
•September 15, 2020 –City Council Adopts Budget, Tax Rate and Capital Improvement Plan
•December 2020 –Mid-Year Budget and Rate Discussion
August 4, 2020 ID 20-1153
57
Financial
Questions?
58
Wastewater Utilities Department
August 4, 2020 ID 20-1153
59
Accomplishments and Future Goals
Accomplishments
•Completed EPA Administrative Order
•Submitted model data to Texas Commission for Environmental Quality for capacity addition at Pecan Creek Plant
•Substantially completed the Hickory Creek/Old Alton Lift Station upgrade
•Established emergency response plan and acquired emergency power backup system for Lift Stations
•Cross-trained regulatory staff to improve resiliency
Future Goals
•Complete design of phase I Pecan Creek Plant expansion
•Update Wastewater Master Plan
•Bid and begin construction of Hickory Creek Phase 1 and Phase 2 Interceptor projects
•Complete construction of Robson Wastewater Project
•Complete construction of Hickory Creek Detention Facility
•Complete Updated Impact Fee Study
August 4, 2020 ID 20-1153
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Philosophical Changes
Improve communication / Collaboration
•Implemented measure to improve the overall culture and morale of staff within and across departments
•Process and functional integration with other departments (IT, Public Works, Capital Projects, etc.)
Innovative Planning and Cost Saving
•Capacity Expansion of Pecan Creek WRP done by improving existing processes
•Asset Management Program
August 4, 2020 ID 20-1153
61
Operational Data
Major Maintenance -Replacing
Aging Infrastructure (linear feet)Minor Maintenance
(in linear feet)
Infrastructure
Replacement
FY2017 FY2018 FY2019 FY2020
Projected
FY 2021
Goal #
In House 14,907 16,352 12,778 9,087 12,000
Outsourced 0 0 2,944 28,808 28,000
Total*14,907 16,352 15,722 37,895 40,000
Activity FY2017 FY2018 FY2019 FY2020
Projected
FY 2021
Goal
Inspection 115,772 148,979 120,349 120,000 120,000
Cleaning 689,966 740,668 771,171 675,000 675,000
#Annual goal for replacing aging infrastructure –minimum of 24,000 linear feet, based on asset
management program.
*Aligning Utility Replacements with Streets Rehabilitation Program (part of the previous and new bond
program)
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62
FTE Summary
Department Total FY 19-20
FTE’s
Vacant Approved
Refills
Total FY 20-21
FTE’s
Wastewater 125 31 18 112
No Reductions in Level of Service
Positions Eliminated
•Wastewater Administration Senior Engineer
•Wastewater Administration Intern
•Water Reclamation SCADA/PLC Specialist
•Water Reclamation Instrumentation & Control Tech
•Water Reclamation Regulatory Compliance
•Wastewater Collections Field Service Worker II
•Wastewater Collections Flushing Truck Operator
•Field Service Operations Planning Manager
•Field Service Technician II
•Beneficial Reuse Customer Service Representative
Estimated Salary Savings for FY 20-21 is $990K
August 4, 2020 ID 20-1153
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WATER UTILITIES
Organization CHART
General Manager
Utilities
Wastewater Treatment Wastewater Collection Clear Creek Natural Heritage Center
Water Metering Energy Rebate Program
Director Water/Wastewater
Plant Ops
Water Production
Deputy Director Water/Wastewater Strategic Ops
Water Distribution
Assistant Director Environmental Services
Landfill Regulations
Sustainability & Customer Initiatives Manager
Sustainability
Operations Planning Manager Utilities Administration
Contract Management
Payroll
Greenhouse Gas Inventory
Watershed and Pretreatment
Municipal
Laboratory
Environmental ComplianceAsset Management
System Engineering
Construction Project Management
Strategic Operations
System Planning
Business Assessment Public Utilities Board/ Council Committee
Open RecordsPerformance Tracking
August 4, 2020 ID 20-1153
64
Wastewater
Operational
Questions?
65
Daniel Kremer
Drainage Department
August 4, 2020 ID 20-1153
66
Accomplishments and Future Goals
Accomplishments
Projects completed
•Smith & Johnson Storm Drain
•McKinney Street Phase 1
•Longridge Emergency Repair
Inspected 25% of Drainage inlets
Implemented Technology for asset and work order tracking in the field
Future Goals
Inspect and grade existing Storm Drain system
Increase public awareness about Department work
Focus department towards maintaining current storm drain inventory
Coordinate with Engineering revaluate capital program
August 4, 2020 ID 20-1153
67
Service Level Changes
Pre-COVID:
Post-COVID:
•100% inspection of Concrete Channels (86,700 Linear Feet)
•25% inspection of Earthen Channels (18,250 of 73,000 Linear Feet)
•10% Inspection of Inlets (830 of 8300)
•100% inspection of Concrete Channels (86,700 Linear Feet)
•100% inspection of Earthen Channels (73,000 Linear Feet)
•25% inspection of Inlet (2,100 of 8300)
August 4, 2020 ID 20-1153
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Operational Data
Activity Goal Current FY 2020 Projected
Channels Mowed
(155 acres/cycle)620 Acres 311Acres 620 Acres
Lane Miles Swept
(770 Lane Miles per cycle)7,800 Lane miles 5,451 Lane miles 7,000 Lane miles
Concrete Channel
Inspection
(86,700 Linear Feet Current
Network)
86,700 Linear Feet 86,700 Linear Feet 86700 Linear Feet
August 4, 2020 ID 20-1153
69
FTE Summary
Department Total FY 19-20
FTE’s
Vacant Approved
Refills
Total FY 20-21
FTE’s
Drainage 20 7 2 15
Positions Eliminated
•Drainage Field Service Worker II (3)
•Drainage Manager (1)
•Crew Leader (1)
August 4, 2020 ID 20-1153
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Updated Organizational Chart
Deputy Director of Operations
Field Services Supervisor
Crew Leader
HEO II
HEO II
HEO I
HEO I
FSW II
Crew Leader
HEO II
HEO I
HEO I
HEO I
FSW II
Project/Construction Coordinator
Drainage
GIS ANALYST
Administrative Asst. III
August 4, 2020 ID 20-1153
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Drainage
Operational
Questions?
7272
Financial Assumptions
Revenue
•2% growth forecasted in out years
•Continue to utilize impact fee funding to revenue fund projects
•Hunter/Cole rate revenue included
Expense
•3% growth forecasted in out years
•Hunter/Cole expenses included
Rate
•No rate increases
August 4, 2020 ID 20-1153
7373
Wastewater 10 Year Proforma (Includes Drainage)
August 4, 2020 ID 20-1153
7474
5 Year Proposed CIP
August 4, 2020 ID 20-1153
7575
Summary of Major Projects
76
Drainage 5 Year Proforma
August 4, 2020 ID 20-1153
77
Monthly Utility Rate Impact –Average Residential Customer
FY 2019-20 Proposed
FY 2020-21
Increase/(Decrease)% Change
Electric
(1,200 kWh/month)$124.80 $124.80 $0 0%
Water
(9,200 gallons/month)$54.18 $53.10 ($1.08)(2%)
Wastewater
(5,400 gallons/month)$31.15 $31.15 $0 0%
Solid Waste
(standard cart)$21.51*$20.51 ($1.00)(5%)
Total $231.64 $229.56 ($2.08)
*Mid-Year Rate Decrease of $3.00
August 4, 2020 ID 20-1153
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Next Steps
•August 4, 2020 –City Council Presentation
•August 10, 2020 –PUB Budget and Rate Approval
•September 15, 2020 –City Council Adopts Budget, Tax Rate, and Capital Improvement Plan
•December 2020 –Mid-Year Budget and Rate Discussion
August 4, 2020 ID 20-1153
79
Wastewater/Drainage
Financial
Questions?
80
FY 20-21 Operating Budget and Capital Program
Solid Waste and Recycling Department
August 4, 2020 ID 20-1153
81
Accomplishments and Future Goals
Accomplishments
•Implemented Downtown Valet trash and recycling collection program
•Initiated subscription-based residential yard waste collection program, with 7,763 (22%) actively subscribed.
•No worker’s compensation claims from yard waste
collection staff due to safer collection practices, specifically reduced plastic bag processing
•Improvement of fleet performance and uptime
•Responded successfully to COVID-19 pandemic while retaining service quality.
Future Goals
•Initiate and complete a Solid Waste Comprehensive Management Strategy
•Replace scale house, asset management, and routing software solutions to improve accuracy and modernize operations
•Refine programs & processes to enhance service delivery, reduce costs, and improve safety
•Continue efforts to recycle right and reduce recycling contamination
82
Philosophy
Provide Exceptional Value to Our Community
•Sustainability -Environmental, Social
•Financial Performance -Rates, Stability
•Operational Excellence -Safety, Effectiveness
•Customer Focus -Breadth, Quality
August 4, 2020 ID 20-1153
83
Service Level Changes
Pre-COVID:
Post-COVID:
•Home Chemical Collection drop off and Reuse Store temporarily closed to the public
•Curbside collection continues and amounts collected increased
•No cash accepted in scale house
•Increased cleaning protocols in office, trucks, and equipment
•Temperature and wellness checks for staff prior to beginning work
•Task pay system implemented for drivers to allow for distancing (complete routes and go home)
•Remote work for administrative staff wherever possible
•Necessary equipment issued to provide continuity
•Outreach efforts transitioned from facility tours to virtual engagement
•COVID rate relief offered for commercial customers
•maintain compliance with refuse collection
•Scale house staff providing assistance to Beneficial Reuse with Dyno Dirt customer sales
Solid Waste and Recycling continues to provide the same service quality with no downsizing. Process
adjustments have been implemented in light of COVID for increased safety.
August 4, 2020 ID 20-1153
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Operational Data
•Yard waste volumes received are steady with
implementation of cart and kraft bag subscription
service.
•Valet trash and recycling fully implemented with 131
customers in the downtown and Fry Street area.
o Improved appearance, communications, and
quality of recyclables.
August 4, 2020 ID 20-1153
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Operational Data
•Retail sector has the strongest growth trajectory and is impacted by
regional market shifts.
•Wholesale sector displays growth per contracted volumes, option to
renew in FY 22-23 but not contemplated in forecast.
o 183 day reduction in landfill life over 3 year contract
•Landfill compaction improvements due to receiving optimal waste
volumes from wholesale and retail sector and using the proper
equipment to cover the waste.
o Equates to 1 year increase in landfill lifeAugust 4, 2020 ID 20-1153
86
FTE Summary
Division Total FY 19-20
FTE’s
Vacant Approved
Refills
Total FY 20-21
FTE’s
Solid Waste Total 126.00 14.00 11.00 123.00
•No services being reduced
•$409,397 in salary savings achieved
•Three position reductions:
•Solid Waste Analyst
•Household Hazardous Waste Supervisor
•SW Asst Collections Manager
August 4, 2020 ID 20-1153
87
Updated Organizational Chart
August 4, 2020 ID 20-1153
88
FY 2020-21 Supplemental Packages, Baseline Adjustments
Solid Waste
Supplemental Package Un-Funded Funded Total
Rolloff Truck –Fleet Addition $215,000 $215,000
Protective Clothing-Additional
Amount for PPE
$25,000 $25,000
Residential Cart Purchases-
Additional Funding
$304,381 $304,381
Environmental Compliance $7,000 $7,000
Commercial Container Purchases-
Additional Funding
$180,500 $180,500
Total $0 $731,881 $731,881
•One-time funding request -$222,000
•On-going funding request –$509,881
August 4, 2020 ID 20-1153
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Operational
Questions?
90
Financial Assumptions
Revenue
•2% growth forecasted in out years
•Anticipate wholesale agreements ending in FY 2022-2023
Expense
•2% growth forecasted in out years
•Cell construction moved from FY 2022 to FY 2021
Rate
•5% residential rate decrease
•Minimum updates to contracted rates (i.e. wholesale agreements)
•Minimum updates to valet rate, commercial rate, and gate disposal rate
August 4, 2020 ID 20-1153
91
5 Year Proforma with Rate Decrease
August 4, 2020 ID 20-1153
92
Solid Waste –5 Year Capital Plan
Division FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total
5 YR --$ 1,480,000 $ 2,050,000 $ 5,150,000 $ 5,862,000
10 YR -1,000,000 ---1,000,000
20 YR 3,000,000 1,250,000 1,000,000 --5,250,000
Revenue
Funded Capital 6,250,000 1,922,000 ---11,350,000
Vehicle
Replacement
Fund 3,357,000 3,507,000 4,110,000 3,425,000 3,590,000 17,989,000
Total $12,607,000 $7,679,000 $6,590,000 $5,475,000 $9,100,000 $41,451,000
Bonds $3,000,000 $2,250,000 $2,480,000 $2,050,000 $5,150,000 $14,340,000
Revenue $9,607,000 $5,429,000 $4,110,000 $3,425,000 $3,590,000 $27,111,000
August 4, 2020 ID 20-1153
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Proposed Rate Ordinance Changes
94
Monthly Utility Rate Impact –Average Residential Customer
FY 2019-20 Proposed
FY 2020-21
Increase/(Decrease)% Change
Electric
(1,200 kWh/month)$124.80 $124.80 $0 0%
Water
(9,200 gallons/month)$54.18 $53.10 ($1.08)(2%)
Wastewater
(5,400 gallons/month)$31.15 $31.15 $0 0%
Solid Waste
(standard cart)$21.51*$20.51 ($1.00)(5%)
Total $231.64 $229.56 ($2.08)
*Mid-Year Rate Decrease of $3.00
August 4, 2020 ID 20-1153
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Next Steps
•August 10, 2020 –PUB Budget and Rate Approval
•September 15, 2020 –City Council Adopted Budget, Tax Rate and Capital Improvement Plan
•December 2020 –Mid-Year Budget and Rate Discussion
August 4, 2020 ID 20-1153
96
Financial
Questions?
1
Finance Department
FY 2020-21 Proposed Budget
August 6, 2020 ID 20-1154
2
Presentation Objectives
•COVID Financial Response Timeline
•Proposed Budget Priorities
•Financial Overview
•Assessed Value and Tax Rate Assumptions
•Tax Rate Discussion
•General Fund Revenue Discussion
•General Fund Forecast
•Capital Improvement Plan
•Other Funds
•Next Steps
August 6, 2020 ID 20-1154
3
COVID Financial Response Timeline
Financial Event (COVID)Action
MarchCity declares local emergency in response to COVID-19 •Financial Disaster Plan Implemented
Non-essential businesses close in response to pandemic •Finance Staff began forecasting possible financial impact in response to
non-essential business closer
•Delayed and reprioritized capital projects
•City implements hiring freeze
•Ceased discretionary travel and training
•Ceased merit increases
•Analyzed contracts for possible savings
AprilNon-essential businesses remain close in response to pandemic •Phase #1 cost reduction strategies
•Forecasted General Fund revenue loss of $10 -$15 million
•Forecasted Utility revenue loss $10 -$20 million
•Electric Return on Investment (ROI) increased to 6%
•Enacted Voluntary Separation Program (VSP)
Non-essential businesses begin a phased reopening approach •Staff begins to adjust forecast based on a slow recovery in the economy MayDenton County notifies the City of CRF funding •Received notification from Denton County of $7,619,755 in CRF funding
JuneStaff receives April sales tax data from comptroller •Finance Staff update end of year forecast based on April sales tax
collection
•Departments update end of year estimate for FY 2019-20
•Forecasted General Fund revenue loss of $5 -$7 million
•Forecasted Utility revenue loss $4 -$6 million
•VSP ended
•On March 13, 2020, the City of Denton declared a Local Disaster for Public Health Emergency
•In response to the pandemic staff has taken the following steps to mitigate the financial impact of COVID-19
4
August 6, 2020 ID 20-1154
55
Assessed Value (AV) and Tax Rate Assumptions
2020 Appraisal Process
•Denton CAD protests significantly higher across all entities.
•ARB review timeline delayed due to remote review process.
•Implementation of new software by Denton CAD caused issues.
•Certified Totals were not available on July 24th as typically anticipated.
•Denton CAD provided a Certified Estimate.
Certified Estimates
•Currently, there are a total of 8,125 parcels under protest representing 39% of total value.
•The proposed budget assumes approval of 85% of value under protest.
•85% is a projection for budget purposes and based on limited information from DCAD.
•Staff will continue to revise projections and present tax rate implications to Council in advance of budget adoption
•The “No New Revenue” and “Voter Approval” tax rate calculates assume the lowest protest values resulting
in a “No New Revenue Rate” higher than our current tax rate.
August 6, 2020 ID 20-1154
66Total Assessed Value3%
1%-2%
3%
5%
4%
12%
9%8%
14%
10%
12%
4%
$0
$2,000,000,000
$4,000,000,000
$6,000,000,000
$8,000,000,000
$10,000,000,000
$12,000,000,000
$14,000,000,000
-2%
0%
2%
4%
6%
8%
10%
12%
14%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Tax Year
Property Value Growth
(Annual Percentage Change)
Assessed Value and Tax Rate Assumptions (cont.)
August 6, 2020 ID 20-1154
77
*Includes TIRZ and Frozen Value
•Currently, 39.3% of total assessed value is under protest.
•If Appraisal District has not approved appraisal records, the Chief Appraiser shall provide a
certified estimate.
•The high percentage of protest creates uncertainty in total assessed values and revenues.
Assessed Value and Tax Rate Assumptions (cont.)
August 6, 2020 ID 20-1154
Values as of Certified Total or Certified Estimate ~ July 24th Each Year
Fiscal Year Certified Value*Total ARB
Value
Proposed ARB
Value (85%)
Properties In
Review
2020-21 $8,796,479,166 $5,688,656,463 $4,835,357,994 39.3%
2019-20 $12,545,128,503 $244,259,543 $244,259,543 1.91%
2018-19 $10,936,139,629 $491,429,271 $492,429,271 4.30%
2017-18 $10,123,139,187 $293,722,030 $293,722,030 2.82%
88•Current Tax Rate $0.590454
•In 2019, City received 87% of the protest value
85% Protest Value
State Calculated AV
Certified Value $8,796,479,166
Protest Value $4,343,166,707
Frozen Values ($1,594,241,870)
TIRZ ($179,689,497)
Certified Estimate $11,365,714,506
City Calculated AV
Certified Value $8,796,479,166
Protest Value $4,835,357,994
Frozen Values ($1,594,241,870)
TIRZ ($198,541,948)
Total AV $11,839,053,342
Proposed Budget Assumption
AV Increase over July 2019 Certified Values –1%
State Calculated No New Revenue Rate -$0.616399
State Calculated Voter Approval Rate -$0.635860
AV Increase over July 2019 Certified Values –4%
Proposed Tax Rate -$0.590454
Assessed Value and Tax Rate Assumptions (cont.)
August 6, 2020 ID 20-1154
99
Assessed Value and Tax Rate Assumptions (cont.)
August 6, 2020 ID 20-1154
Lowest Value 82%85%87%
Certified Value $8,796,479,166 $8,796,479,166 $8,796,479,166 $8,796,479,166
Protest Value $4,343,166,707 $4,664,698,300 $4,835,357,994 $4,949,131,123
Frozen Values/TIRZ ($1,773,931,367)($1,786,827,560)($1,792,783,818)($1,840,915,177)
Total AV $11,365,714,506 $11,674,349,906 $11,839,053,342 $11,904,695,112
Proposed Tax Rate $0.590454 $0.590454 $0.590454 $0.590454
Total Levy $67,109,316 $68,931,666 $69,904,164 $70,291,748
Levy Difference
from Proposed
Budget
($1,822,350)($972,498)$0 $670,329
1010
Assessed Value and Tax Rate Assumptions (cont.)
August 6, 2020 ID 20-1154
Over 65 Tax Freeze History
Freeze Taxable
Actual Tax Levy
Taxable
Equivalent*
Assessed Value
Difference
City Tax Revenue
Difference
FY 2020-21 1,593,633,620$ 1,427,164,560$ (166,469,060)$ (980,178)$
FY 2019-20 1,434,521,842$ 1,257,454,060$ (177,067,782)$ (1,045,504)$
FY 2018-19 1,253,423,086$ 1,140,448,592$ (112,974,494)$ (700,981)$
1111
Tax Rate Discussion
*Proposed Rate
Fiscal Year Operations Rate Debt Rate Total Rate Average Taxable Value Average Tax Bill
2021 $0.380364 $0.21009 $0.59045*$248,909 $1,470
2020 $0.385364 $0.20509 $0.59045 $248,909 $1,470
2019 $0.40543 $0.21505 $0.62048 $233,165 $1,447
2018 $0.43031 $0.20755 $0.63786 $214,379 $1,367
2017 $0.46674 $0.21660 $0.68334 $197,379 $1,349
•The proposed budget includes a tax rate equal to the current tax rate of $0.59045.
Of this amount, $0.380364 is provided to operation and maintenance expense and
$0.210090 for debt.
•The maintenance and operations rate decreased by $0.005.
•The debt service rate will increase by $0.005, to support the City’s continued
investment in public safety and street infrastructure.
August 6, 2020 ID 20-1154
•The 2021 taxable value is currently equal to the 2020 value. This is due to the fact
that the taxable value received from Appraisal District is below the 2020 value.
1212
Residential Annual Tax and Utility Bill Impact
Tax Impact
Fiscal Year 2019 2020 2021 -Proposed Comments
Tax Rate $0.62048 $0.59045 $0.59045
Average Taxable Value $233,165 $248,909 248,909
Average Tax Bill $1,447 $1,470 $1,470 $0 Increase
Utility Impact
Water $650 $650 $637 2%Rate Decrease
Wastewater $378 $378 $378 No Rate Change
Electric $1,500 $1,500 $1,500 No Rate Change
Solid Waste $300 $260 $248 $1.00/Month Decrease*
Average Utility Bill $2,820 $2,788 $2,763 $24.00 Utility Decrease
Total Average Bill $4,267 $4,258 $4,233 $24.00 Decrease
* Residential rate decrease
Tax Rate Discussion (cont.)
August 6, 2020 ID 20-1154
1313
General Fund Revenue Discussion –Sales Tax
•Sales tax through May totaled $25,114,194
which is $33,539 below the original budget
•The revised forecast is $1.45 million below the
adopted FY 2019-20 budget of $39,281,942.
This represents a 10% reduction from June-
September.
•Preliminary FY2021 Sales Tax Budget is
$36,441,831.
•10% Sales Tax Reduction in October through
March of FY2021
•Staff will receive June and July sales tax data
during August and September
August 6, 2020 ID 20-1154
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
Total Sales Tax Collection
Budget April 21, 2020 Revised Estimate
1414
General Fund Revenue Discussion –Sales Tax (cont.)
August 6, 2020 ID 20-1154
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
45,000,000
Sales Tax History
Annual Sales Tax Total
1515
General Fund
Revenues
FY 2019-20
Proposed Budget
$140,303,258
Ad Valorem Tax
38%
Sales Tax
30%
Franchise Fees
4%
Fees, Permits,
Use of Reserves
14%
ROI
7%
Cost of Service
7%
August 6, 2020 ID 20-1154
1616
General Fund
Expenditures by
Category
FY 2019-20
Proposed Budget
$140,301,932
Personnel
Services
69%Materials &
Supplies
2%
Maintenance &
Repairs
1%
Insurance
1%
Miscellaneous
3%
Operations
11%
Cost of Service
12%
Transfers
1%Expenses
August 6, 2020 ID 20-1154 •The proposed FY 2020-21 budget includes $703,450 in homelessness initiatives
1717
Compensation & Benefits Assumptions
•Civil Service pay adjustments to maintain meet and confer agreement (5% above survey
cities average) and STEP increases
•Budget includes a one-time merit payment of 2.5%-3% for Non-Civil Service employees
•Health Insurance
•Assumes no change to City contributions
•Retirement
•TMRS rate increase from 17.46% to 17.76%
•Fire pension remains rate at 18.5%
August 6, 2020 ID 20-1154
1818
Positions Summary
•Position Reductions
•85.84 FTEs removed from Budget across all funds
•Result of Voluntary Separation Program and other vacancies
•All vacant positions are evaluated by an internal Committee, and according to the needs of the organization, positions are filled, transferred or eliminated.
•New Positions
•11 New FTEs added to budget
•6 Police Positions
•3 Fire Positions*
•2 Legal Positions**
•Net Reduction of 74.84 FTEs across all funds
August 6, 2020 ID 20-1154 *total cost $345,742, $195,986 is funded by SAFR Grant
**Cost is allocated to the utilities
19
Position Summary –All Funds
PERSONNEL 2019-20 2020-21
Full Time Equivalents (FTE)MODIFIED Reductions New Positions PROPOSED
General Fund
Neighborhood Services 228.76 4.84 223.92
Public Safety 521.73 3 9 527.73
Transportation 13.00 0 13.00
Administrative & Community Services 92.75 4 2 90.75
TOTAL GENERAL FUND 856.24 11.84 11 855.40
Internal Service, Utilities
Electric Fund 189.00 20 169.00
Water Fund 107.50 6 101.50
Wastewater Fund 125.00 13 112.00
Solid Waste Fund 128.00 5 123.00
Airport Fund 6.00 1 5.00
Customer Service Fund 45.00 2 43.00
Technology Services Fund 61.75 5.0 56.75
Facilities Management Fund 20.50 4.5 16.00
Materials Management Fund 26.50 4.5 22.00
Fleet Management Fund 26.00 0 26.00
Risk Retention Fund 10.00 3 7.00
Engineering Services Fund 51.00 0 51.00
Street Improvement Fund 43.00 5 38.00
Recreation Fund 55.87 5 50.87
CDBG Fund(1)3.00 0 3.00
Tree Mitigation Fund 0.50 0 0.50
TOTAL OTHER FUNDS 898.62 74.0 0 824.62
-
TOTAL ALL FUNDS 1,754.86 85.84 11 1,680.02
Net Reduction of 74.84 FTEs across all funds
20
Financial Forecast -General Fund
FY 2019-20
Budget
FY 2019-20
Estimate
FY 2020-21
Proposed
FY 2021-22
Projected
FY 2022-2023
Projected
FY 2023-24
Projected
FY 2024-2025
Projected
Beginning Fund Balance 30,132,466$ 30,132,466$ 31,067,364$ 31,068,690$ 31,035,868$ 29,823,135$ 28,153,072$
Property Tax 48,629,729$ 48,629,729 48,339,022 52,086,112 53,808,043 55,825,279 57,919,177
Sales Tax 39,281,942 37,834,982 36,441,831 38,263,923 40,177,119 42,185,975 44,295,274
Franchise Agreements 4,598,933 3,882,830 3,998,933 3,878,965 3,762,596 3,649,718 3,540,227
Other Taxes 501,870 225,528 314,539 360,220 412,753 473,166 542,641
Service Fees 8,167,157 6,743,219 7,927,788 8,189,617 8,263,319 8,296,087 8,329,249
Fines and Fees 3,576,618 2,527,723 3,534,817 3,642,241 3,753,229 3,867,901 3,986,385
Licenses and Permits 6,626,452 6,108,706 6,122,621 6,263,167 6,407,282 6,555,066 6,706,625
Transfers 12,662,121 12,342,121 13,156,436 13,551,129 13,957,663 14,376,393 14,807,685
Return on Investment (ROI)8,978,547 11,452,923 14,577,141 14,563,513 9,570,755 9,763,560 10,885,323
Other Revenues 3,312,573 2,674,534 2,890,130 2,556,284 2,572,664 2,602,252 2,626,283
CRF Funding - 4,619,755 3,000,000 - - - -
Total Revenue 136,335,942$ 137,042,049$ 140,303,258$ 143,355,171$ 142,685,422$ 147,595,397$ 153,638,869$
Personnel Services 93,228,390$ 93,117,979 96,604,735$ 98,536,830$ 100,507,566$ 102,517,718$ 104,568,072$
Materials & Supplies 3,288,810 2,434,114 3,550,314 3,656,823 3,443,511 3,443,511 3,443,511
Maintenance & Repair 1,711,553 1,513,947 1,700,561 1,751,578 1,773,156 1,826,351 1,881,142
Insurance 1,569,761 1,565,878 1,551,820 1,598,375 1,665,360 1,715,321 1,766,781
Miscellaneous 1,573,452 3,924,820 3,727,213 3,839,029 1,637,019 1,669,759 1,703,154
Operations 17,874,101 16,362,752 15,095,703 15,397,617 15,705,569 18,358,144 18,907,744
Transfers 16,654,364 16,773,452 17,472,369 17,996,540 18,536,436 19,092,529 19,665,305
Fixed Assets 596,117 414,209 599,217 611,201 629,537 642,128 648,549
Total Expenditures 136,496,548$ 136,107,151$ 140,301,932$ 143,387,993$ 143,898,155$ 149,265,461$ 152,584,258$
Ending Fund Balance 29,971,860$ 31,067,364$ 31,068,690$ 31,035,868$ 29,823,135$ 28,153,072$ 29,207,682$
Change in Fund Balance (160,606)$ 934,898$ 1,326$ (32,822)$ (1,212,733)$ (1,670,064)$ 1,054,610$
Fund Balance as % of Total Expenditures 21.96%22.83%22.14%21.64%20.73%18.86%19.14%
21
General Government Proposed Debt
Internal Service Fund Proposed Debt
•Streets Projects (2019 Bond Election)$12.40 Million
•Police Facility Projects (2019 Bond Election) $42.90 Million
•Completion of 2012/2014 Street Reconstruction (CO)$8.90 Million
•Vehicle Funding (CO)$3.36 Million
•Facility Improvements $1.48 Million
Total New General Government Debt $69.04 Million
FY 2020-21 Capital Improvement Plan –Proposed Debt
•Fleet Expansion (Fleet Fund) $2.9 Million
•311 CRM System (Tech Services Fund)$1.3 Million
Total New Internal Service Funded Debt $4.2 Million
Utilities Funds Proposed Debt
•Electric $65.03 Million
•Water $35.52 Million
•Wastewater $32.87 Million
•Solid Waste $3.00 Million
Total New Utility Debt $136.42 Million
August 6, 2020 ID 20-1154
22
FY 2020-21 Capital Improvement Plan –311 CRM
$1.3 Million
August 6, 2020 ID 20-1154
Project Goals and Objective
•Centralized city-wide activity tracking for coordination, process improvement and analytics
•Easy and traceable routing of work between departments.
•Improving the overall customer experience as a city-wide goal.
•A more functional request submission process that drives the effectiveness of routing.
•Centralized management of inquiries coming into the city.
•General and personalized citizen notifications (e.g. trash pickup, holidays, major announcements)
Estimated Timeline
•Fall 2020 –Release RFP and Select Vendor
•Winter/Spring 2021 –Implement 311/CRM Platform, Procedures, Policies
•Summer 2021 –Begin Public-Facing Rollout
23
FY 2020-21 Capital Improvement Plan –311 CRM (cont.)
August 6, 2020 ID 20-1154
customer inquiries
centralized responses by
customer service reps
(311)
centralized software to manage
customer relations
CRM
one source for data,
analytics, and service-level
agreements
CRM communicates
with departments’
systems
CRM assigns
tasks
departments solve
customer issues
24
FY 2020-21 Capital Improvement Plan –Fleet Expansion
$2.9 Million
August 6, 2020 ID 20-1154
Project Goals and Objective
•Addition of 12 heavy repair bays to current fleet facility
•Improve capacity to meet projected organizational needs through 2030
•Align with consultant’s recommended facility standards
•Maintain consistent repair rates / cost of operations
Timeline
•September 2020 -Solicit / Evaluate Construction Bids
•December 2020 -Present to Council for consideration
•March 2021 –Initiate construction
•January 2022 –Project completion
25
Other Funds
August 6, 2020 ID 20-1154
26
Electric Forecast –No rate increase, reduced TCOS revenue
•The No Sale TMPA option is
reflected
•Non-rate Revenue decreases
due to lower anticipated
return for Transmission
Revenue beginning in FY 2023
•$21 Million included in
Purchase Power for TMPA
decommissioning costs from
2021-2024
•ROI expense will reduce from
6% to 3.5% in 2023
Actual Budget Estimate Proposed Projected Projected Projected Projected
2019 2020 2020 2021 2022 2023 2024 2025
Revenues
Base Rate Revenues 91,676,163$ 91,742,314$ 87,874,709$ 88,749,090$ 90,710,991$ 95,580,683$ 100,239,007$ 101,772,563$
ECA Revenues 55,781,982 54,747,516 52,089,181 53,434,189 54,615,413 57,547,365 60,352,056 61,275,381
Non-rate Revenues 53,496,669 50,677,675 61,064,726 64,670,773 60,132,563 48,222,849 44,200,317 47,224,287
DEC Revenue 37,482,023 25,073,394 25,073,394 24,545,418 21,024,916 16,788,653 14,291,590 11,539,816
Revenue 238,436,836$ 222,240,899$ 226,102,010$ 231,399,469$ 226,483,882$ 218,139,551$ 219,082,970$ 221,812,048$
Planned Use of Reserves - 6,987,310 3,365,880 - - 6,494,086 7,097,536 880,759
Total Revenue 238,436,836$ 229,228,209$ 229,467,890$ 231,399,469$ 226,483,882$ 224,633,636$ 226,180,506$ 222,692,808$
Expenditures
Purchase Power 97,075,122 86,805,525 86,805,525 83,337,505 73,120,996 73,373,821 71,431,779 59,987,656
Transmission of Power 16,997,292 18,616,102 17,911,273 19,182,169 19,375,338 21,806,720 22,551,864 24,202,659
O&M 24,807,387 36,171,482 35,495,229 34,017,180 34,755,466 35,549,812 36,329,840 39,261,705
Cost of Service Transfers 14,730,804 16,844,035 15,701,049 17,250,361 17,720,872 17,210,647 17,715,117 18,234,721
ROI & Franchise Fee 15,371,434 16,062,096 18,825,846 21,813,137 21,640,803 16,340,725 16,601,888 19,112,883
NON DEC Debt Service 36,314,570 37,450,771 37,450,771 38,218,269 41,921,118 43,043,575 44,229,903 44,588,315
DEC Debt 14,330,417 17,278,198 17,278,198 17,285,053 17,294,941 17,308,336 17,320,115 17,304,869
Revenue Funded Capital 16,312,335 - - - - - - -
Total Expenditures 235,939,361$ 229,228,209$ 229,467,890$ 231,103,674$ 225,829,533$ 224,633,636$ 226,180,506$ 222,692,808$
Net Income 2,497,475$ -$ -$ 295,796$ 654,350$ -$ -$ -$
Rate Increase 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Working Capital 254,814,510 18,338,257 18,357,431 18,488,294 18,066,363 17,970,691 18,094,441 17,815,425
Operating Reserve 58,527,551 29,814,378 54,393,365 54,532,008 55,619,848 42,729,970 28,407,757 26,932,899
77,919,827$ 48,655,053$ 73,231,035$ 73,526,830$ 74,181,180$ 61,193,009$ 46,997,936$ 45,236,417$
Fund Balance as % of Budgeted Expenses 29.49%14.60%26.65%26.40%27.16%20.56%13.41%12.76%
Rating Agency Debt Coverage Calculation 1.67 1.17 1.30 1.40 1.38 1.16 1.15 1.29
Wrking Cptl/ Op Reserve Target - 60 Days (16%)$37,750,298 $36,676,513 $36,670,663 $36,976,588 $36,132,725 $35,941,382 $36,188,881 $35,630,849
Wrking Cptl/ Op Reserve Target - 75 Days (21%)$49,547,266 $48,137,924 $48,130,246 $48,531,771 $47,424,202 $47,173,064 $47,497,906 $46,765,490
Days of Cash on Hand 121 77 116 116 120 99 76 74
August 6, 2020 ID 20-1154
27
Water Forecast •2% Rate Decrease
•Emphasis of Revenue Funded Capital pertaining to Water Plant
2828
Wastewater Forecast (Includes Drainage)
August 6, 2020 ID 20-1154
29
Solid Waste Forecast -Includes Rate Decrease
August 6, 2020 ID 20-1154
30
Streets Fund -Forecast
•Includes $10.6 million in street maintenance and capital funding.
August 6, 2020 ID 20-1154
31
Recreation Fund -Forecast
FY 2019-20
Adopted
FY 2019-20
Estimate
Preliminary
FY 2020-21
Forecast
FY 2021-22
Forecast
FY 2022-23
Forecast FY
2023-24
Forecast FY
2024-25
Beginning Fund Balance 384,391$ 384,391$ 122,618$ 0$ 0$ 0$ 0$
Leisure Services Admin 80,284 27,000 69,406 70,794 72,210 73,654 75,127
Youth and Teen Services 540,484 145,000 405,363 413,470 421,740 430,174 438,778
Recreational Facilities 925,156 249,683 854,515 871,605 889,037 906,818 924,955
Athletics, Drving Range, Tennis 691,324 307,500 518,493 528,863 539,440 550,229 561,233
Other Programs 57,518 16,000 38,952 39,731 40,526 41,336 42,163
Total Resources 2,294,766$ 745,183$ 1,886,729$ 1,924,464$ 1,962,953$ 2,002,212$ 2,042,256$
Leisure Services Admin 671,297 688,856 727,943 742,502 757,352 772,499 787,949
Youth and Teen Services 867,228 389,474 921,032 939,453 958,242 977,407 996,955
Recreational Facilities 3,562,014 2,276,992 3,563,432 3,566,923 3,638,261 3,711,026 3,785,247
Athletics, Drving Range, Tennis 1,264,433 821,318 1,432,570 1,461,221 1,490,446 1,520,255 1,550,660
Public Relations 419,623 413,470 248,469 253,438 258,507 263,677 268,951
Voluntary Seperation Program (VSP)- 41,571 (310,124) (155,062) - - -
Total Expenditures 6,784,595$ 4,631,680$ 6,583,322$ 6,808,475$ 7,102,808$ 7,244,864$ 7,389,761$
General Fund Transfer 4,228,056$ 3,624,725$ 4,573,975$ 4,884,011$ 5,139,855$ 5,242,652$ 5,347,505$
Change in Fund Balance (261,773) (261,773) (122,618) 0 0 0 0
Ending Fund Balance 122,618$ 122,618$ 0$ 0$ 0$ 0$ 0$
August 6, 2020 ID 20-1154
3232
Tourist and Convention Fund
August 6, 2020 ID 20-1154
PY 2020
Estimate
PY 2021
Requests
PY 2021
Recommendation
Beginning Fund Balance 2,032,613$ 1,272,352$ 1,272,352$
Revenues:
Convention Center Hotel 400,000$ 453,850$ 453,850
Prior Year Refunds - 482,488 482,488
Hotel Revenue - All Others 1,771,723 1,618,926 1,618,926
Total Revenues 2,171,723$ 2,555,263$ 2,555,263$
Expenditures:
Sub-total Recipient Expenditures 2,531,984$ 2,429,140$ 2,274,680$
Sub-total Economic Incentive Expenditures 400,000$ 453,850$ 453,850$
Total Expenditures 2,931,984$ 2,882,990$ 2,728,530$
Ending Fund Balance 1,272,352$ 944,625$ 1,099,085$
3333
Projected Appropriable Fund Balances
Special Revenue,
Internal Service Funds
Appropriable
Fund Balance
9-30-20*
FY 2020-21
Revenues
FY 2020-21
Expenditures
Appropriable
Fund Balance
9-30-21*
FY 2020-21
Change in
Fund Balance
Parks Gas Well $37,370 $20,400 $50,000 $7,770 ($29,600)
McKenna Trust Fund $10,145 $7,000 $5,000 $12,145 $0
PEG Fund $1,295,220 $270,000 $440,000 $1,125,220 ($170,000)
Parkland Dedication Fund $2,980,673 $425,000 $1,000,000 $2,405,673 ($575,000)
Parkland Development Fund $3,387,596 $350,000 $1,000,000 $2,737,596 ($650,000)
Technology Services $743,350 $17,522,337 $17,846,554 $419,133 ($324,217)
Material Management $10,197 $15,887,415 $15,741,663 $155,949 $0
Fleet Management $207,719 $10,841,200 $10,830,678 $218,241 $0
Risk Retention $1,417,526 $4,111,380 $4,070,378 $1,458,528 $0
Health Insurance $4,966,038 $29,888,100 $30,064,100 $4,790,038 $0
Engineering Services $323,091 $9,487,237 $9,487,237 $323,091 $0
*EstimateAugust 6, 2020 ID 20-1154
3434
Projected Appropriable Fund Balances (cont.)
Special Revenue,
Internal Service Funds
Appropriable
Fund Balance
9-30-20*
FY 2020-21
Revenues
FY 2020-21
Expenditures
Appropriable
Fund Balance
9-30-21*
FY 2020-21
Change in
Fund Balance
Street Improvement Fund $3,972,314 $15,302,350 $15,893,757 $3,380,907 ($591,407)
Tree Mitigation Fund $804,277 $180,000 $653,100 $331,177 ($473,100)
Recreation Fund $122,619 $6,460,704 $6,583,323 $0 ($122,619)
Downtown TIRZ $1,106,661 $759,695 $100,000 $1,766,356 $659,695
Westpark TIRZ $446,166 $587,002 $195,734 $837,434 $391,268
Roadway Impact Fee Fund $2,389,244 $3,000,000 $5,000,000 $389,244 ($2,000,000)
Police Confiscation Fund $219,257 $0 $80,000 $139,257 ($80,000)
*EstimateAugust 6, 2020 ID 20-1154
3535
FY 2020-21 Proposed Budget by Fund
$1,347,671,260
General Fund
11%
Debt Service
Fund
7%
Utilities
30%
Internal
Service
Funds
7%
Capital
Improvement
Program
41%
Other Funds
4%
August 6, 2020 ID 20-1154
36
Next Steps
•August 6, 2020 –Budget Workshop (Proposed Budget, Police Department)
•August 11, 2020 –Council votes on Max Tax Rate
•August 18, 2020 –Follow-up Budget Presentation
•September 10, 2020 –Tax Rate and Budget Public Hearing
•September 15, 2020 –Budget, CIP, Tax Rate Adoption
August 6, 2020 ID 20-1154
37
Questions?
August 6, 2020 ID 20-1154
Distinguished Budget Presentation Award
Proposed Annual Program of Services
Fiscal Year 2020‐21
SUBMITTED TO:
THE MAYOR AND CITY COUNCIL
August 6, 2020
The following statement is provided in accordance with Texas Local Government Code 102.005:
This budget will raise more total property taxes than last year’s
budget by $3,432,720 or 4.58% and of that amount $2,912,702
is tax revenue to be raised from new property added to the tax
roll this year.
In accordance with Section 140.0045 of the Local Government
Code, which requires the itemization of certain expenditures by a
political subdivision, the City of Denton is expected to expend for
fiscal year 2020 and has budgeted for fiscal year 2021 the following
amounts:
Notices required by law to be published in a newspaper (i.e.
public hearing expense) $127,079 and $113,429, respectively.
Legislative cost $188,100 and $175,000, respectively.
3
Prepared By
Todd Hileman
City Manager
Sara Hensley
Deputy City Manager
David Gaines
Assistant City Manager
Cassandra Ogden
Director of Finance
Nick Vincent
Assistant Director of Finance
Cody Wood
Assistant Director of Finance
Kevin Ann Mullen
Assistant Director of Finance
Erin Winn
Budget Manager
Kathy Brooks
Electric Budget Manager
Lee Rodriguez
Sr. Financial Analyst
Danielle Stanford
Sr. Financial Analyst
Dan Galizia
Sr. Financial Analyst
Devan Henry
Financial Analyst
Sherly Joseph
Financial Analyst
Special Thanks to Public Affairs
for the design of the cover and dividers, publication of the
Annual Program of Services,
and Web page design.
Reflective of the City’s focus on sustainable and environmental stewardship through promoting sustainable materials
resource management, the City of Denton’s Budget Document is printed on paper that is Forest Stewardship Council
(FSC) Certified.
4
Vision, Mission, and Values
In March of 2019, the City Council adopted revisions to the City’s Strategic Plan. The Strategic
Plan is described on the following pages, and it serves as the basis for the development of the
FY 2020-21 Proposed Budget.
The Strategic Plan is organized into five Key Focus Areas (KFAs) and the major goals and
objectives 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.
5
Core Values
INTEGRITY
Making sure that with every decision we make, our actions match our values.
FISCAL RESPONSIBILITY
Ensuring that people can trust that we use public funds conscientiously, with the
community’s best interest in mind.
TRANSPARENCY
Building an environment of trust by interacting with others honestly as well as
collecting and sharing clear and concise information.
OUTSTANDING CUSTOMER SERVICE
Employing a holistic approach to problem-solving and providing responsive
service that goes above and beyond expectations.
6
Elected Officials
Chris Watts
Mayor
Term Expires: May 2020*
3rd Term
Gerard Hudspeth Keely Briggs Jesse Davis
Mayor Pro Tem Council Member Council Member
District 1 District 2 District 3
Term Expires: May 2021 Term Expires: May 2021 Term Expires: May 2021
2nd Term 3rd Term 1st Term
John Ryan Deb Armintor Paul Meltzer
Council Member Council Member Council Member
District 4 At Large, Place 5 At Large, Place 6
Term Expires: May 2021 Term Expires: May 2020* Term Expires: May 2020*
2nd Term 1st Term 1st Term
*Current term expired May 2020; however, due to the COVID-19 pandemic, the election is postponed until
November 2020.
7
8
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.
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.
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.
Zoning Board of Adjustment
Provides a vehicle for citizens to appeal zoning interpretations, 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.
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.
JUDICIAL OR QUASI-JUDICIAL BOARDS (Governmental Board Members)
ADVISORY BOARDS
9
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.
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.
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.
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.
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.
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.
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.
10
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 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.
Tax Increment Reinvestment Zone Number Two Board
Makes recommendations to the City Council concerning the administration of the Zone. 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
projects 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.
Traffic Safety Commission
Serves in an advisory capacity to the City Council on matters brought forward to the Commission
by the City Manager, 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
Agenda Committee
Reviews the City Manager’s proposed City Council agendas as to form and agenda content.
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.
CITY COUNCIL COMMITTEES
11
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.
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.
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.
Hotel Occupancy Tax & Sponsorship 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.
12
Table of Contents Courthouse on the Square
13
City of Denton’s K-9 unit
14
5
6
7
8
9-12
19-24
25
26
27
29
29
30
34
34
37-38
41
41
46
46
49
49
49
50
54-61
64
66
67
68
69
70
71
72
73
74
75
Strategic Plan ---------------------------------------------------------------------------------------------------------------------------------------------
Projected Appropriable Fund Balances-------------------------------------------------------------------------------------------------------------------------------------
Position Summary----------------------------------------------------------------------------------------------------------------------------------------
General Fund - Five Year Forecast--------------------------------------------------------------------------------------------------------------------------------------
Water Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------
Reserve Level-------------------------------------------------------------------------------------------------------------------------------------------------
Revenues----------------------------------------------------------------------------------------------------------------------------------------------------
FINANCIAL SUMMARY
BUDGET OVERVIEW
General Fund - Major Assumptions Five year Forecast--------------------------------------------------------------------------------------------------------------------------------------
Table of Contents
Mission Statement----------------------------------------------------------------------------------------------------------------------------------------
Elected Officials-------------------------------------------------------------------------------------------------------------------------------------------
Budget Basis--------------------------------------------------------------------------------------------------------------------------------------------------------------
Organizational Chart--------------------------------------------------------------------------------------------------------------------------------------
City Boards, Commissions, and Council Committees--------------------------------------------------------------------------------------------------------------------------------------
Manager's Message--------------------------------------------------------------------------------------------------------------------------------------
Budget Calendar-------------------------------------------------------------------------------------------------------------------------------------------
MANAGER'S MESSAGE AND READER'S GUIDE
Core Values-------------------------------------------------------------------------------------------------------------------------------------------
STRATEGIC PLAN
Organizational Relationships--------------------------------------------------------------------------------------------------------------------------------------
Enterprise Funds-------------------------------------------------------------------------------------------------------------------------------------------------------------
Other Agency Contributions--------------------------------------------------------------------------------------------------------------------------------------
Grants--------------------------------------------------------------------------------------------------------------------------------------------------------------------
Capital Improvement Program--------------------------------------------------------------------------------------------------------------------------------------
Budgetary and Financial Policies-------------------------------------------------------------------------------------------------------------------------------------
Financial Structure----------------------------------------------------------------------------------------------------------------------------------------
Budgeted Funds-------------------------------------------------------------------------------------------------------------------------------------------
Major Budget Documents--------------------------------------------------------------------------------------------------------------------------------------
The Budget Process--------------------------------------------------------------------------------------------------------------------------------------
Expenditures---------------------------------------------------------------------------------------------------------------------------------------------------
Wastewater Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------
Solid Waste Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------
Estimated Ad Valorem Tax Collections & Distribution-------------------------------------------------------------------------------------------------------------------------------------
Budget Resource and Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
General Fund Expenditure Enhancements--------------------------------------------------------------------------------------------------------------------------------------
Electric Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------
Consolidated Fund Summary-------------------------------------------------------------------------------------------------------------------------------------
Internal Service and Miscellaneous Special Revenue Funds-----------------------------------------------------------------------------------------------------------------------------------
15
Table of Contents
76
77-80
81
82
83-84
85-86
87-88
89-90
91
92
93-94
95-96
97
98
99
100-101
102-103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
125-131Capital Improvement Program -----------------------------------------------------------------------------------------------------------------------------------
Downtown Tax Increment Reinvestment Zone Fund Resource & Expenditure Summary -----------------------------------------------------------------------------------------------------------------------------------
Park Development Trust Fund Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------
Miscellaneous Special Revenue Fund Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------
West Park Tax Increment Reinvestment Zone Fund Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------
Park Land Dedication Trust Fund Resource & Expenditure Summary------------------------------------------------------------------------------------------------------------------------
CAPITAL IMPROVEMENT PROGRAM
Recreation Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Technology Services Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Fleet Services Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Wastewater Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Human Services Funding Recommendation--------------------------------------------------------------------------------------------------------------------------------------
General Fund Expenditures by Program Summary-------------------------------------------------------------------------------------------------------------------------------------
General Debt Service Fund Summary------------------------------------------------------------------------------------------------------------------------------------
Water Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Street Improvement Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Economic Development Investment Fund Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------
Grants Expenditure Summary---------------------------------------------------------------------------------------------------------------------------------
Parks Gas Well Fund Resource & Expenditure Summary----------------------------------------------------------------------------------------------------------------------------------------------------
Roadway Impact Fee Fund Resource & Expenditure Summary----------------------------------------------------------------------------------------------------------------------------------------------------
Public Education Government (PEG) Fund Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------
McKenna Trust Fund Resource & Expenditure Summary------------------------------------------------------------------------------------------------------------------------------------------------
Tourist and Convention Fund Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------
Police Confiscation Fund Resource & Expenditure Summary -----------------------------------------------------------------------------------------------------------------------------------
Traffic Safety Fund Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------------
Downtown Reinvestment Fund Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------
Tree Mitigation Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Airport Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Health Insurance Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Engineering and Development Services Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Facilities Management Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
General Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Materials Management Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Risk Retention Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Solid Waste Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Electric Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
Customer Service Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------
General Fund Resource Summary-------------------------------------------------------------------------------------------------------------------------------------
16
Manager's Message and Reader's Guide Municipal Court Facility
17
City of Denton Fire Response
18
215 E. MCKINNEY • DENTON, TEXAS 76201 • (940) 349-8200 • FAX (940) 349-7206
August 6, 2020
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
2020-21 Proposed Budget. The Proposed Budget has been developed to accomplish the City’s Key
Focus Areas; Organizational Excellence, Public Infrastructure, Economic Development, Safe Livable,
Family Friendly Community and Sustainable and Environmental Stewardship
In March, the City Council declared a local disaster declaration in response to the COVID-19 pandemic.
The speed and unprecedented nature of the pandemic resulted in numerous financial and operational
challenges to the City. The City’s approach and focus has continued to be on public health and the safety
of the community and employees. In response to projected revenue shortfalls resulting from the
pandemic, the City proactively implemented several operational and cost reduction strategies to offset
the forecasted revenue decrease resulting from the pandemic.
The FY 2020-21 Budget was developed assuming reduced costs and limited supplemental
enhancements. This strategic and proactive process by staff and the City Council has helped the City
develop a proposed budget that maintains service levels despite reductions in projected revenues. I
respectfully submit the proposed budget with utility rate decreases for water and solid waste and a
proposed tax rate equal to the City’s current tax rate and lower than the No New Revenue Tax Rate.
Revenues and Property Values
The Certified Estimate received July 2020 from Denton Central Appraisal District (DCAD) estimates a
total, non-frozen, taxable value of $11.4 billion and represents a 1% increase from the 2019 values
received in July 2019. The City’s calculated total assessed value totals $11.8 billion and represents a 4%
increase from the 2019 values. DCAD was not able to provide a certified roll this year due to several
factors including increased protests, operational issues as the result of the COVID-19 pandemic, and
challenges with a software conversion. As a result, approximately 39% of the City’s total value remains
under protest. Typically, at the time of the proposed budget the amount of value under protest is between
2-4%. This causes significant uncertainty in the revenue and tax rate assumptions included in the
proposed budget.
The Certified Estimate referenced above is based on a calculation which assumes the lower of all
protested values. The proposed budget differs from this assumption and anticipates values will ultimately
19
Manager’s Message
be higher than the Certified Estimate, resulting in a projected 4% increase over the 2019 values. Revised
assessed value and tax rate assumptions will be provided to City Council when received.
Based on the proposed budget assessed value assumption noted above, the budget includes a total tax
rate equal to the City’s current tax rate. This includes a $0.005 increase to the Debt Service Tax Rate,
and a $.005 decrease in the Operations and Maintenance Tax Rate. The Proposed Budget assumes the
City’s two tax increment reinvestment zones, increase in value by $198 million over the prior year tax
roll. The Over 65/Disabled tax limitation (freeze) represents approximately $1.59 billion in value and is
an 11.9% increase from the prior year. Since eligible homeowners theoretically pay the same amount of
taxes as the prior year, the loss of taxable value represents a loss of approximately $980,178 in revenue
to the City.
The FY 2019-20 year-end estimate for sales tax totals $37,834,982 and is 3.7% or $1,446,960 below
budget. Due to the unpredictability of the pandemic, this estimate may change in the coming months.
The Finance Department will continue to update Council as new information is received.
The FY 2020-21 Budget projects that sales tax will be $36,441,831 which is 3.7% below the FY 2019-
20 estimated amount. The five-year financial forecast projects continued increases in sales tax receipts
annually, including collections related to the Rayzor Ranch and Golden Triangle Mall. The City has
economic development agreements with Denton Crossing, Unicorn Lake, Golden Triangle Mall, Rayzor
Ranch, WinCo, and O’Reilly Hospitality for sales tax rebates, which are shown as expenses in the
Economic Development Department’s budget.
Budget Priorities
The City implemented several cost reduction strategies in response to the pandemic with impacts on both
the current FY 2019-20 Budget and the FY 2020-21 Proposed Budget. These early actions allowed the
organization to withstand revenues shortfalls and approach the new financial reality in in a deliberate,
transparent manner. Initial actions included a hiring freeze for non-civil service personnel, delayed or
reprioritized capital projects, departmental cost-reduction strategies, and an analysis of contracts for
possible elimination, reduction, or renegotiation. City Council also approved a Voluntary Separation
Program (VSP), which resulted in the elimination of 85.84 positions in the FY 2020-21 Proposed Budget.
Additionally, all vacant positions are evaluated by City Management, and according to the needs of the
organization, positions are filled, transferred or eliminated.
Public Safety continues to be a top priority in the FY 2020-21 Budget with the addition of 6 Full-time
Equivalents (FTE) in Police. This is in addition to the transfer of 9 FTE’s to Police and the addition of 3
School Resource Officers (SRO) in the current FY 2019-20 Budget. The proposed budget also includes
the addition of 3 FTEs for Fire, fully staffing Station 8. As the pandemic continues, staff has continued
to be focused on public health, cost containment, organizational efficiency, and capital projects. These
efforts have been highlighted through several work session presentations which started in July and
20
Manager’s Message
continued through August as departments presented their operational changes, philosophical changes,
budget emphasis, and any recent service level changes. As mentioned above, these cost containment
efforts led to a proposed budget that includes rate decreases for the Water and Solid Waste Utilities.
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 proposed budget includes
an additional transfer of $600,000 from General Fund franchise fee revenue to the Street Improvement
Fund. This increase in funding shows the City’s continued commitment to street infrastructure. The 2019
Bond Election also provided increased funding, and in FY 2020-21 $9.1 million will be issued for this
purpose. The total operating funding for street maintenance has increased from $4.36 million in FY 2008-
09 to $15.89 million in FY 2020-21. Compared to FY 2020-21, budgeted revenue is projected to increase
by $649,292 from $14,653,058 to $15,302,350 in the Street Improvement Fund for FY 2019-20. The
five-year financial plan estimates an increase in the total operating maintenance funding for the City’s
Street Improvement Fund to approximately $18.8 million by FY 2024-25.
The combination of increased operating funding along with the issuance of debt shows the strong
commitment to improving our streets. In the future, the City staff will continue efforts to identify
additional funding for street maintenance activities along with potential future debt issuances for street
reconstruction to continue to improve the condition of the City's streets over the long term.
The FY 2020-21 General Fund budget includes $1,364,861 in funding enhancements for 11 new
positions. This includes the funding of 6 new positions in the Police Department ($811,598), 3 new Fire
Department positions for Station 8 ($273,263), and of 2 new Legal positions ($280,000).
Along with the increased funding listed above for FY 2020-21, several items are to be funded in FY
2019-20 from existing appropriations. Funding from current appropriations include the purchase of a
new bomb squad truck ($45,000) for the Fire Department, Radio frequency identification (RFID)
equipment and software ($150,000) for Libraries, and a new city website ($100,000).
The overall FY 2020-21 Budget for funds is $1.24 billion and includes 1,680.02 Full-Time Equivalent
positions, a reduction of 85.84 FTEs. A comprehensive summary of the budget is provided in the Budget
Overview section of this document. However, below is a summary of the key elements of the budget and
the numbers of FTEs eliminated by fund.
The total proposed tax rate is equal to the City’s current tax rate of $0.5950454 per $100 of
assessed valuation. Of this amount, $0.380364 is provided for operations and maintenance and
$0.210090 is for debt service. The rate for debt service has increased from $0.205090 to
$0.210090. The state’s calculated no new revenue tax rate (formerly the effective tax rate) is
$0.616136, and the voter approval tax rate (formerly the rollback tax rate) is $ 0.635682 as
calculated per state law.
21
Manager’s Message
The proposed budget eliminates the following positions from the FY 2020-21 Budget, decreasing
the current position count from (1,754.86) to (1,669.02). Below is a detailed list by department.
o 4.84 in Neighborhood Services
o 3.00 in Public Safety
o 4 FTEs in Administrative & Community Services
o 6.00 FTEs in Water
o 13.00 FTEs in Wastewater
o 5 FTEs in Solid Waste
o 20.00 FTEs in Electric
o 1.00 FTE in Airport
o 5.00 FTEs in Recreation
o 5.00 FTEs in Streets
o 3.00 FTEs in Risk
o 2.00 FTEs in Customer Service
o 4.50 FTEs in Materials Management
o 5.00 FTEs in Technology Services
o 4.50 FTEs in Facilities
The proposed budget includes the addition of 11 FTEs, increasing total FTEs from (1,669.02) to
(1,680.02). The positions were added to the budget due to the supplemental additions noted
above. This results in net reduction of 74.84 positions from the FY 2019-20 budget. These new
positions are detailed below.
o 6 FTEs in Police
o 3 FTEs in Fire
o 2 FTEs in Legal
No rate changes for Electric customers.
No rate changes for Wastewater customers.
A 2% rate decrease for Water customers.
A 5% or ($1.00/Month) rate decrease for residential Solid Waste customers
A one-time 2.5 to 3% merit increase for non-civil service employees
Pay adjustments for Police and Fire civil service employees in accordance to the meet and confer
agreements.
The FY 2020-21 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 years. As we develop future
forecasts, we will continue to evaluate our ability to fund our strategic priorities, reinstate merit increases
for non-civil service employees and ensure 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. The Five-Year
22
Manager’s Message
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 FY 2020-21 Capital Improvement Program (CIP) with $243.2 million new
funding. This includes $36.8 million of revenue funded capital projects, $64.2 million in General
Obligation Bonds from the 2019 bond election and $142.2 million in Certificates of Obligation ($132.9
million for Utility projects, $5.1 million for General Government projects, and $4.2 million for other
funds). The General Obligation Bonds include street reconstruction, street expansions on sections of
Bonnie Brae, Sidewalks, and Public Safety Facilities. The General Government projects to be funded by
Certificates of Obligation are vehicle/equipment replacements, the facility maintenance program, and
funds to complete the 2012 and 2014 street reconstruction programs.
Economic Outlook
The City of Denton was poised for growth and development before the COVID-19 pandemic impacted
all sectors of the local economy. However, the City has seen a continued interest in industrial
development throughout FY 2019-20. In FY 2019-20, the City has seen 11 new commercial
development permits, with a combined total value of more than $140 million, with the largest investment
being in two industrial shell buildings totaling more than 600,000 square feet. United States Cold Storage
held its grand opening at the new Denton facility in late 2019. The six million cubic foot facility included
a capital investment of approximately $28 million on a 40-acre site in the City’s Westpark Tax Increment
Reinvestment Zone (TIRZ). The project is anticipated to create 100 jobs by its third year of operation
and is now a major customer for the City’s electric utility. In addition, more than 1.5 million square feet
of spec industrial space is now under construction in the City’s industrial area on the west side of Denton,
adding to an impressive portfolio of available space for industrial, commercial, and manufacturing
businesses to relocate and grow into.
The retail and restaurant development at Rayzor Ranch, Golden Triangle Mall, and the vibrant downtown
area continue to draw customers and have grown with the addition of: Conn’s, Floor and Décor, Fitness
Connection, Zoës Kitchen, Mini Figs, Bricks and More, and Gnomes Cones. H2Oak barbecue restaurant
is still slated for 2020 and will house an outdoor turf playground and a 4,000-square-foot indoor venue
that will host local, national and international music artists. O’Reilly Hotel Partners Denton opened the
70,000-square-foot convention center, 318-room LEED Gold certified Embassy Suites Hotel, and
Houlihan’s restaurant project in 2018. Currently under construction, are 300 unit luxury apartments that
will flank the hotel and convention center in the Rayzor Ranch Town Center.
The largest commercial and residential project in the City will be the Cole and Hunter Ranch
developments, which were approved in early 2020. The combined 6,400-acre master planned
communities will include 12,900 single family units, 6,450 multifamily units, 485 acres for commercial
development, and 256 acres for industrial development. With a planned 40 year build out, these
developments will be the largest and most impactful developments in Denton for years to come.
23
Manager’s Message
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 2020-21 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. 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,
Todd Hileman
City Manager
24
Budget Calendar
Planning
January -February
Declaration of Disaster
March
Disaster Response
April-June
Departmental Budgets
& City Council's Budget
July -August
Adopted Budget
October -September
•January-Preliminary Long Range Financial Forecast Preparation
•January-Early Budget Kickoff for Internal Service Funds
Planning
January-February
•March-A local disaster for Public Health Emergy was declared on March 13, 2020
•March-Non-essential businesses closed; Finance staff began forecasting possible financial impacts
Declaration of Local Disaster: COVID-19 Pandemic
March
•April-Non-essential businesses begin phased reopening
•April-Phase #1 of cost reduction strategies implemented
•April-Forecasted losses in General Fund and Utility Funds
•May-CRF Funding was awarded to City of Denton
•June-Continued forecasting General Fund and Utility Fund losses
Disaster Response
April-June
•July-Budgets submitted to Finance
•July-Long Range Forecast and Budget Discussions with City Council
•July-Receive Certified Estimate Tax Roll; Calculate No New Revenue Rate & Voter Approval Rate
•August-Budget Work Sessions with City Council
Departmental Budget & City Council's Budget
July-August
•September-Budget and Tax Rate Adoption
•September -Public Hearing
•October-Fiscal Year Begins
•October-September Budget Maintenance
•December-Submit Budget to GFOA for Review
Adopted Budget
September-December
25
The Reader's Guide provides an overview of the City of Denton’s budget process and budget
documents. The City of Denton has prepared a budget designed to meet the highest standards of
performance in municipal budgeting. This document provides a summary of all budgeted funds,
including both revenue and expenditure summaries. Major budget documents, the budget process,
and organization of the budget itself are described below.
Major Budget Documents
The City of Denton’s budget process includes the production of five key documents. It is important
to understand the timing and purpose of these documents in order to fully understand the process
itself.
1. The Budget Instruction Manual - March
Prior to budget development and training of departmental support staff, the Budget
Instruction Manual is drafted and completed in March. This document serves as a
development guide and includes sections on annual budget highlights and specific
development instructions, as well as, appendices with rate calculations, format examples,
and supplemental forms.
2. Long-Range Financial Forecast – July
In July*, 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.
*The Long-Range Financial Forecast is typically presented to City Council in June; however,
due to the operational impacts of COVID-19, this was delayed until July for FY 2020-21.
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 – August
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
26
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.
The Budget Process
The City of Denton uses a program-oriented budgeting process. Each budgeting unit or division is
given a "baseline" funding level based upon the previous year's funding level. Any funding request
that represents new expenditures and programs, or that is in excess of adjusted baseline funding,
must be submitted as a separate request or "package."
1. Budget Training for Support Staff/Budget Guideline Review
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.
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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, Deputy City Manager, and
Assistant City Manager. 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 prior to the budget workshop in August.
*The Long-Range Financial Forecast is typically presented to City Council in June; however,
due to the operational impacts of COVID-19, this was delayed until July for FY 2020-21.
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 the tax rate (if necessary) are held in September prior
to final budget consideration. At the public hearing, citizens may make formal comments
concerning the proposed budget and tax rate.
Budget adoption occurs in September after City Council deliberations and the public
hearing. 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 of Adopted 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
28
public inspection in December. After the budget is adopted, the City Council has to adopt
an ordinance amending the budget and annual program of services.
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.
Budgetary and Financial Policies
The City of Denton has developed administrative policies, which govern the formulation and
administration of the annual budget. These administrative policies are incorporated within the City's
Administrative Policies and Procedures.
Financial Structure
The financial structure of the budget is organized by funds. A fund is generally defined as a fiscal and
accounting entity which has its own self-balancing set of accounts for recording cash and other
financial resources, as well as, any liabilities or residual equities or balances. Normally, funds are
segregated for the purpose of carrying on specific activities or attaining certain objectives in
accordance with special regulations, restrictions, or limitations. However, when appropriate, funds
are made up of departments. The two types of funds utilized in this budget are Governmental and
Proprietary. The specific funds that make up the Governmental Fund type are General Fund, General
Debt Service Fund, Street Improvement Fund, Recreation Fund, Tourist and Convention Fund, Police
Confiscation Fund, Traffic Safety Fund, Economic Development Investment Fund, Downtown
Reinvestment Fund, Parks Gas Well Fund, Roadway Impact Fee 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, Customer Service Fund,
Airport Fund, Technology Services Fund, Materials Management Fund, Fleet Management Fund,
Health Insurance Fund, Risk Retention Fund, Engineering Services Fund and Facilities Management.
Each of the above-mentioned funds operates separately and independently from one another;
therefore, they are budgeted separately and include separate financial statements.
29
Budgeted Funds
The City of Denton’s budget consists of various funds. Each fund represents a specific function and
maintains individual objectives. The City of Denton’s budget includes the following funds:
General Fund (major 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. The City’s Fund Balance Policy is 20% of budgeted
expenditures plus a 5% resiliency reserve (City Ordinance 2016-287).
Debt Service Fund (major 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. The fund balance is
restricted to payment of principal and interest or refunding of tax supported debt. (Federal
and State Tax Law).
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 Street Improvement Fund, Recreation Fund, Tourist and
Convention Fund, Police Confiscation Fund, Police Academy Fund, Traffic Safety Fund,
Economic Development Investment Fund, Downtown Reinvestment Fund, Parks Gas Well
Fund, Roadway Impact Fee 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 Certificates of Obligation in lieu of Revenue Bonds will also
be recorded as revenue. The fund balance is restricted to street maintenance and
improvement activities. (City Ordinance 2013-219).
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. The fund balance is restricted to recreational programs (City Ordinance
2011-155).
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
30
the convention and hotel industry in Denton. The fund balance is restricted to
promotion of tourism and the convention and hotel industry under state law.
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 operational costs. The fund balance is restricted to law
enforcement purposes under federal guidelines.
Police Academy Fund – The Police Academy Fund was merged with the General Fund in
FY 2017-18.
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. The
fund balance is restricted to traffic safety programs, intersection improvements and
traffic enforcement under state law.
Economic Development Investment Fund – The Economic Development Investment Fund
was a newly created fund in FY 2015-16. This fund is used to account for grants
provided to attract businesses to the City. Fund balance is restricted to economic
development grants meeting specific criteria. (City Ordinance 2016-229).
Downtown Reinvestment Fund – The Downtown Reinvestment Fund is used to account
for “micro-grants” provided to businesses located in the downtown area. The fund
balance is restricted to downtown reinvestment activities. (City Ordinance 2013-237).
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. The fund balance is restricted to park system uses based on a
legal opinion of State grant funding requirements.
Roadway Impact Fee Fund – The Roadway Impact Fee Fund was established to record
the receipt and expenditure of impact fees associated with development affecting city
roadways. This was created in FY 2016-17. The fund balance is restricted to roadway
capital improvements within each roadway zone that were included in the Impact Fee
Capital Improvement Plan. (City Ordinance 2016-189).
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. The fund balance
is restricted to purchasing, planting, and maintaining trees and tree canopy related
programs. (City Ordinance 2015-252)
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Public Education Government (PEG) Fund – The PEG Fund provides for the acquisition
of production equipment, capital, and other lawful PEG purposes. PEG fees are remitted
to the city on a quarterly basis from cable subscribers. The fund balance is restricted by
state law to capital purchases of facilities and equipment used to provide PEG services.
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. The fund balance is restricted to
developing, preserving and improving McKenna Park under the terms of the trust.
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 a one half to one mile radius of the
development or platting. The fund balance is restricted to purchasing neighborhood
park land or improvements to neighborhood parks within one mile of the development.
(City Ordinance 98-039).
Downtown Tax Increment Reinvestment Zone Fund – The Downtown TIRZ Fund is 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. The fund balance is
restricted for public improvements allowed by state law within the boundaries of the
Downtown TIRZ while the TIRZ in in place.
Westpark Tax Increment Reinvestment Zone Fund – The Westpark TIRZ Fund is 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. The
fund balance is restricted for public improvements allowed by state law within the
boundaries of the Westpark TIRZ while the TIRZ in in place.
Miscellaneous Special Revenue Funds – The Miscellaneous Special Revenue Funds are
comprised of the Animal Control Donation Fund, Police Donation Fund, Fire Donation
Fund, Library Donation Fund, and Parks Donation Fund. The fund balances are
maintained for the purpose in which they were donated.
Enterprise Funds (major 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 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. The following fund balance policies were adopted by City
Ordinance 2016-287:
32
Electric – 16% - 20%
Water – 33% - 50%
Wastewater – 28% - 39%
Solid Waste – 14% - 18%
The City’s Airport Fund is required to use the revenues received at the Airport including
gas well revenues from Airport property for Airport uses due to state and federal rules on
the grant funding received for airport improvements.
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, Customer Service, Technology Services,
Materials Management, Engineering Services, Facilities Management, Risk Retention, and
Health Insurance. Each internal service fund listed is funded through payments from
various City departments for the actual services received from the specific fund.
Fleet Management Fund – The Fleet Management Fund accounts for the maintenance
and repair of the City’s vehicle and equipment fleet. The fund balance is not currently
restricted by a specific fund balance policy or City Ordinance.
Customer Service Fund – The Customer Service Fund is responsible for tracking utility
service, producing bills, and collecting revenue from customers.
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. The fund balance is not currently restricted by a
specific fund balance policy or City Ordinance.
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. The fund balance is not
currently restricted by a specific fund balance policy or City Ordinance.
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 fund balance is not currently restricted by a specific fund balance
policy or City Ordinance.
Facilities Management – The Facilities Management Fund is responsible for maintaining
all city owned facilities and vertical construction projects. The fund balance is not
currently restricted by a specific fund balance policy or City Ordinance.
33
Risk Retention Fund – The Risk Retention Fund records the activities associated with
providing general liability insurance coverage and self-funded activities for City
operations. The fund balance is not currently restricted by a specific fund balance policy
or City Ordinance.
Health Insurance Fund – The Health Insurance Fund accommodates self-insurance
operations. The fund balance is restricted for defined health fund purposed as a self-
insurance health plan and under Section 125 of the Federal Tax Code.
Budget Basis
The budget for the General, Special Revenue, Debt Service, and Capital Improvement Program (CIP)
Funds are prepared on the modified accrual basis of accounting. Under this basis of accounting,
revenues are recognized when they become both "measurable" and "available" to finance
expenditures of the current period except where the accrual basis is specified by generally accepted
accounting principles. Expenditures are recognized when the related fund liability is incurred, except
for (1) inventories of material and supplies which may be considered expenditures either when
purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3)
accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be
recognized in the current period; (4) interest on special assessment indebtedness which may be
recorded when due rather than accrued, if approximately offset by interest earnings on special
assessment levies; and (5) principal and interest on long-term debts which are generally recognized
when due. Budgets for the Enterprise and Internal Service Funds are prepared on the full accrual
basis of accounting under which transactions are recognized when they occur regardless of timing or
related cash flow. This basis of budgeting explained above is consistent with the City’s accounting
basis.
Organizational Relationships
A department is a major administrative segment of the City, which indicates overall management
responsibility for an operation or a group of related operations within a functional area. The smallest
organizational unit budgeted is the division. The division indicates responsibility for one functional
area, and in many cases these functional areas are put together to demonstrate a broader
responsibility. When this is done, the divisions are combined to make up a department.
34
Strategic Plan Morrison Milling Co.
35
Water Tower at McKenna Park
36
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 it has been updated periodically since that time. Over
the past year, the City has partnered with the Bloomberg What Works Cities initiative to refine our
strategic outcomes and identify measurable ways to mark our progress. The City Council approved
the Strategic Plan and associated performance measures on March 5, 2019.
The Strategic Plan serves as the basis for resource allocation decisions that are used in the
development of the Budget. The Strategic Plan is organized into five Key Focus Areas (KFAs) and
major goals associated with each KFA are also identified below.
Key Focus Area 1: Organizational Excellence
Goal 1.1 Manage financial resources in a responsible manner.
Goal 1.2 Develop a high-performance organization.
Goal 1.3 Promote effective internal and external communication.
Goal 1.4 Achieve high level of customer satisfaction.
Goal 1.5 Enhance efficiency and productivity through business process improvements.
Goal 1.6 Collaborate with local, regional, state, and federal partners.
Key Focus Area 2: Public Infrastructure
Goal 2.1 Continuously improve the quality of City roadways.
Goal 2.2 Enhance connectivity and seek solutions to improve mobility.
Goal 2.3 Promote superior City facilities and utility services.
Goal 2.4 Proactively manage and enhance drainage infrastructure.
Goal 2.5 Develop a Capital Improvement Program (CIP) that will meet our community needs.
Key Focus Area 3: Economic Development
Goal 3.1 Develop targeted policies and incentives that boost economic growth.
Goal 3.2 Make Denton a destination for visitors.
Goal 3.3 Promote a business-friendly environment.
Goal 3.4 Encourage development, redevelopment, recruitment, and retention.
Key Focus Area 4: Safe, Livable and Family Friendly Community
Goal 4.1 Enhance public safety.
Goal 4.2 Promote clean and healthy neighborhoods.
Goal 4.3 Provide high-quality community services.
Goal 4.4 Provide outstanding leisure, cultural, and educational opportunities.
Goal 4.5 Support citizens in need.
Key Focus Area 5: Sustainable & Environmental Stewardship
Goal 5.1 Responsibly manage Denton’s water, land, and other natural resources.
Goal 5.2 Manage Denton’s Solid Waste and Recycling in a Sustainable Manner.
Goal 5.3 Reduce air pollution.
Goal 5.4 Strive for energy-efficient City operations and facilities.
Goal 5.5 Provide infrastructure and alternative modes of transportation.
Goal 5.6 Offer opportunities for residents to increase energy conservation and minimize impact.
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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
UTILITIES
Electric
Water
Wastewater
Solid Waste
INTERNAL SERVICES
Facilities Management
Technology Services
Materials Management
Fleet
Risk
NEIGHBORHOOD SERVICES
Building Inspection
Community Improvement Services
Libraries
Parks and Recreation
Planning
Gas Well Operations
Community Development
PUBLIC SAFETY
Animal Services
Fire
Police
Municipal Court
TRANSPORTATION
Airport
Streets
Traffic/Transportation
ADMINISTRATIVE SERVICES
City Manager’s Office
Economic Development
Finance
Human Resources
Internal Audit
Legal
Public Communications
Key Focus Area 1: Organizational Excellence
Key Focus Area 2: Public Infrastructure
Key Focus Area 3: Economic Development
Key Focus Area 4: Safe, Livable and Family-Friendly Community
Key Focus Area 5: Sustainable & Environmental Stewardship
38
Budget Overview City of Denton recycling containers
39
Pole Installation by Denton Municipal Electric
40
Fiscal Year 2020‐21 Budget Overview
The Proposed Fiscal Year 2020–21 budget for all funds totals $1,345,821,414 which is a 9.1%
increase over last fiscal year.
General Fund
Reserve Level
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 to 25%
of budgeted expenditures, which includes a resiliency reserve up to 5%. The resiliency reserve will
only be utilized in cases of economic distress. As such, the purpose of the resiliency reserve is to
minimize budget and service fluctuations due to economic conditions.
The estimated ending reserve balance of $31,067,364 at the end of FY 2019-20 represents
approximately 22.8% of estimated expenditures and is above the targeted goal of 20 to 25%. 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, 2020, and the projected balance for the fiscal year ending
September 30, 2021.
As of
9/30/19
Estimated
9/30/20
Projected
9/30/21
Ending Balance $30,132,466 $31,067,364 $31,068,690
% of Total Expenditures 22.0% 22.8% 22.1%
Target % 20% - 25% 20% - 25% 20% - 25%
As detailed in the chart, the City has continued to maintain strong reserve balances over the past
several years. While the financial forecast projects the fund balance level will decline when measured
as a percent of expenditures, 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
manage the fund balance level.
Revenues
The key General Fund revenue sources are discussed below. The chart below shows the source of
the major revenues for FY 2020-21:
41
Fiscal Year 2020‐21 Budget Overview
Property Tax
Greater than one-third of the total General Fund revenue is generated from ad valorem taxes. As
shown below, the budget assumes a 3.9% increase based on information received in the Certified
Estimate (excluding frozen and TIRZ value). Analysis of the increase shows there was approximately
$473 million in new value added to the appraisal roll due to new growth and construction. This year,
the City received a certified estimate from the Denton County Appraisal District (DCAD) instead of a
certified total as prior years. The estimate includes $8.6 billion in certified value and $5.7 billion or
approximately 39% still under protest (non-certified). The high amount of protested value creates
uncertainty in the revenue forecast, and the ad valorem value and tax rate will be provided to City
Council when received. Below is a chart with a detailed breakdown of certified values:
Ad Valorem
Tax
38%
Sales Tax
30%
Franchise Fees
4%
Fees, Permits,
Use of
Reserves
14%
ROI
7%
Cost of Service
7%
Major Revenues For General Fund
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Fiscal Year 2020‐21 Budget Overview
2019 Certified
Total AV
2020 Certified
Estimate AV
Increase
(Decrease)
Percent
Change New Value
General
Government $ 11,196,080,339 $ 11,641,118,944 $ 445,038,605 3.9% $450,814,266
Downtown
TIRZ1 $ 124,613,671 $ 127,477,387 $ 2,863,716 2.3% $2,536,896
Westpark TIRZ2 $ 44,213,847 $ 71,065,561 $ 26,851,714 60.7% $20,215,680
Total $11,364,907,857 $11,839,661,892 $474,754,035 4.2% $473,566,842
1Downtown TIRZ – Reflects 95% of incremental value which changed in FY 2017-18 per Ordinance No. 2010-316.
2Westpark TIRZ – Reflects 40% of incremental value through FY 2037 per Ordinance No. 2013-033.
3Excludes Frozen Properties.
4Estimate for Proposed Budget.
The increase in the annual certified value is a combination of the new property values added to the
tax rolls and the increase in value for existing properties. The chart below has a detailed breakdown
of the new property values and the change in existing property values for the last 10 years:
Tax Year New Value Change in Value of
Existing Properties
Change in Certified
Value
2020 $450,814,266 $332,204,988 $783,019,254
2019 $386,062,956 $917,562,289 $1,303,625,245
2018 $323,830,656 $660,998,175 $984,828,831
2017 $317,877,303 $926,733,421 $1,244,610,724
2016 $208,688,574 $500,415,159 $709,103,733
2015 $206,741,867 $459,227,285 $665,969,152
2014 $187,444,058 $630,509,276 $817,953,334
2013 $174,379,543 $88,133,363 $262,512,906
2012 $133,155,494 $171,180,870 $304,336,364
2011 $134,418,017 $47,839,029 $182,257,046
The Over 65/Disabled tax limitation (freeze) which represents approximately $1.59 billion in value an 11%
increase from the prior year. Since eligible homeowners pay a frozen amount, the loss of taxable value
represents a loss of approximately $980,178 in revenue to the City.
43
Fiscal Year 2020‐21 Budget Overview
The chart below provides a 13-year historical assessed value total and growth by percent:
* Includes frozen properties
** Excludes TIRZ
The FY 2020-21 Proposed Budget includes a tax rate below the “no new revenue rate” (NNR). The
proposed tax rate is equal to the current tax rate of $0.5950454 per $100 of assessed valuation. Of
this amount, $0.380364 is provided for operations and maintenance, and $0.210090 is provided for
debt service. The rate for debt service has increased from $0.205090 to $0.210090 for continued
implementation of the 2014 and 2019 bond election program, and the maintenance and operations
rate has decreased from 0.385364 to 0.380364.
The following chart provides a 10-year history of certified assessed values and tax rates:
Fiscal Year Certified Assessed
Value*
Operations and
Maintenance Tax
Rate
Debt Service Tax
Rate Total Tax Rate
2020-21* $13,234,752,264 $0.38036 $0.21009 $0.59045
2019-20 $12,620,560,528 $0.38536 $0.20509 $0.59045
2018-19 $11,316,935,283 $0.40543 $0.21505 $0.62048
2017-18 $10,332,106,452 $0.43032 $0.20755 $0.63786
2016-17 $9,117,506,344 $0.46674 $0.21660 $0.68334
2015-16 $8,424,062,606 $0.47456 $0.21519 $0.68975
2014-15 $7,761,470,598 $0.48119 $0.20856 $0.68975
2013-14 $6,962,293,178 $0.47480 $0.21495 $0.68975
2012-13 $6,706,462,587 $0.47080 $0.21887 $0.68975
2011-12 $6,412,375,004 $0.47080 $0.21887 $0.68975
*Certified Assessed Value excludes Downtown and West Park TIRZs and includes frozen values.
3%
1%‐2%
3%
5%
4%
12%
9%8%
14%
10%
12%
4%
$0
$2,000,000,000
$4,000,000,000
$6,000,000,000
$8,000,000,000
$10,000,000,000
$12,000,000,000
$14,000,000,000
‐2%
0%
2%
4%
6%
8%
10%
12%
14%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Property Value Growth
(Annual Percentage Change)
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Fiscal Year 2020‐21 Budget Overview
Sales Tax
The second largest revenue source in the General Fund is sales tax. The FY 2019-20 year-end
estimate of $37,834,982 is 3.7% or $1,446,960 below budget.
The FY 2020-21 Budget projects that sales tax will be $36,441,831 which is 3.7% below the FY 2019-
20 estimated amount. The five-year financial forecast projects continued increases 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, Rayzor Ranch, WinCo, and O’Reilly Hospitality for sales tax rebates, which are shown
as expenses in the Economic Development Department’s budget.
The following chart provides an 18-year history of sales tax collections and growth:
*Sales Tax is an Estimate Amount.
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Fiscal Year 2020‐21 Budget Overview
Franchise Fees
Approximately 4% 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 2020-21 Budget includes
$17,633621 in total franchise fees from various utilities operating in the City, including city-owned
utilities. In FY 2020-21 the Budget allocates $13,634,688 of Franchise Fee revenue to the Street
Improvement Fund, leaving $3,998,933 franchise fee revenues in the General Fund. Since franchise
fees are generally considered to be compensation for the use of the city-owned rights-of-way, the City
designates a portion of the franchise fees 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.
Other Major Revenues
The FY 2020-21 Proposed Budget includes $750,000 in revenue related to a federally funded grant
program that will reimburse City ambulance services for Medicaid and uninsured patients.
Expenditures
Over the last year, as a cost reduction measure, the City implemented a Voluntary Separation
Program (VSP) and various other cost containment strategies. The VSP program added an additional
$439,712 in expenses in FY 2019-20, however, in FY 2020-21 the program will save the General Fund
approxiamently $3.2 million in reduced salaries. As part of the program, vacant positions were
evaluated to determine if they need to be filled or reclassified according to the organization’s priority
needs. This approach allowed the City to respond to service demands while continuing to properly
manage resources. Additionally, the City implemented several other operational reductions in FY
2019-20 which resulted in additional savings.
General Fund Expenditure Enhancements
By implementing the VSP and other reductions by departments, enhanced programming is possible
for FY 2020-21. In accordance with priorities established through the Council Priorities and Strategic
Plan, several General Fund expenditure enhancements are included. The FY 2020-21 Budget includes
$1,883,387 in funding for program enhancements in the General Fund. The following chart illustrates
the funding amounts and the percentage of total enhancements included by service category:
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Fiscal Year 2020‐21 Budget Overview
General Fund Expenditure Enhancements by Service Category
For each respective service area identified in the Strategic Plan, a summary of the major funding
enhancements included in FY 2019-20 are shown on the following pages. Additionally, the primary
Key Focus Area (KFA) for each of these service areas is also identified.
General Fund Support Increased Revenue Support Total Enhancement Funding
$621,798 $0 $621,798
In Fire, funding is included for meet and confer ($348,535), and 3 new firefighters for Station #8
($273,263).
General Fund Support Increased Revenue Support Total Enhancement Funding
$1,157,340 $0 $1,157,340
In Police, funding is included for meet and confer ($345,742), and 6 new positions ($811,598).
General Fund Support Increased Revenue Support Total Enhancement Funding
$19,549 $0 $19,549
In Animal Services, funding is included for food and supplies ($7,500), additional security cameras
($5,349) and outside supplies ($6,700).
General Fund Support Increased Revenue Support Total Enhancement Funding
$84,700 $0 $84,700
In Dispatch, funding is included for additional tuition reimbursement ($75,000), and employee
recruitment ($9,700).
Total Funding Enhancements ($1,883,387)
Key Focus Area 4: Safe, Livable and Family Friendly Community
Key Focus Area 1: Organizational Excellence
Police and Animal Services
Fire
Human Resources
Animal Services
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Fiscal Year 2020‐21 Budget Overview
Other Expenditure Items
In addition to the increased funding listed above for FY 2020-21, several items are to be funded in FY
2019-20 from existing appropriations. In the Fire Department, the purchase of a new bomb squad
truck ($45,000). In Library, RFID equipment and software ($150,000) and Archival supplies ($5,000).
The proposed budget also includes funding for a new city website ($100,000).
In addition, the Technology Services Fund includes funding for public safety software enhancements
of approximately ($584,843).
Compensation
The proposed FY 2020-21 Budget includes a one time 2.5 to 3% merit increase for non-civil service
employees. The budget includes merit increases for civil service employees based on the meet and
confer agreement.
The following charts are summaries of compensation increases for employees over the past four
years:
Compensation History
Fiscal Year Compensation Equivalent ‐Non Civil Service
2020-21 2.5-3% One Time Merit Increase
2019-20 3% Average Merit Based Increase
2018-19 3% Average Merit Based Increase
2017-18 3% Average Merit Based Increase
Civil Service Compensation Increase History
Fiscal Year Compensation Equivalent ‐ Civil Service
2020-21 Meet & Confer Agreements and Eligible STEP Pay* Increases
2019-20 Meet & Confer Agreements and Eligible STEP Pay* Increases
2018-19 Meet & Confer Agreements and Eligible STEP Pay* Increases
2017-18 Meet & Confer Agreements and Eligible STEP Pay* Increases
*STEP Pay increases for both Police and Fire Civil Service positions
City Management and Police and Fire employee associations have signed meet and confer agreements
that include provisions for compensation. Both agreements apply to civil service employees only. 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 surrounding Metroplex and fire agencies. 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 2020-21. Starting in FY 2019-20, the
Agreements eliminated one STEP increase for police. The City’s contribution to the Denton Firemen’s
Relief and Retirement Fund (DFRRF) is 18.5% based on the recommendations of a contracted
actuarial study.
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Fiscal Year 2020‐21 Budget Overview
Other Agency Contributions
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 $857,806
for FY 2020-21. The Human Services Committee recommended total funding of $500,000 which is a
2.6% increase from the FY 2019-20 funding level. This funding is split between support from the
Community Development Block Grant (CDBG) of $157,769 and $342,231 from the General Fund. The
General Fund’s FY 2020-21 contribution is $8,709 more than in FY 2019-20. The total support
provided from the General Fund is approximately $3.38 per capita (based on 2020 projected
population) compared to $2.57 per capita (based on 2019 projected population) in the FY 2019-20
Budget.
Grants
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 2020-21 is
$158,239,191 of which $10,189,827 is non-capital, and $149,049,364 is capital related and included
in the Capital Improvement Program.
Capital Improvement Program
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 obligation. Approximately every five years, the City has appointed
a citizen bond committee to make recommendations to Denton residents on capital improvement
needs. In 2019, the City of Denton voters approved a $220 million bond program which included,
$154 million for street improvements, $61 million for public safety facilities and $5 million for park
land acquisition.
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
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Fiscal Year 2020‐21 Budget Overview
obligation. The Public Utilities Board (PUB) developed a recommendation of the Utility CIP and it is
included in the Budget.
Enterprise Funds
Utility Reserve Levels
The Utility Departments and the Public Utilities Board have developed financial strategies and
objectives to maintain financial stability and resiliency. One objective is to achieve and maintain
reserve balances that provide adequate working capital and operating 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
Operating 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 operating 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. Staff has evaluated reserve levels in each of the utilities, and the table
below reflects the targets. The working capital and operating reserve targets are as follows
(presented as a percentage of expenses):
Electric Water Wastewater Solid Waste
Working Capital 8% 8% 8% 8%
Operating
Reserves
8-12%
25-42%
20-31%
6-10%
Total 16-20% 33-50% 28-39% 14-18%
Equivalent Days
of Operating
Expenses
60-75 Days 120-180 Days 100-140 Days 52-66 Days
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.
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Fiscal Year 2020‐21 Budget Overview
Aging Infrastructure
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 2020-21 Electric Budget includes $231,399,470 in revenues and $231,103,674 in
expenditures.
Rates
The FY 2019-20 Denton Municipal Electric (DME) Budget includes no rate changes and eliminates
the following rates: Residential Renewable Energy Service Rider (RG), Weekend Service (WK),
Downtown Decorative Lighting (DDL), Dark Fiber (DFR), Commercial Renewable Energy Service
(CGR) and the Independent Wholesale Generator (IWG).
Personnel Changes
The FTE’s from the FY 2019-20 estimate to FY 2020-21 proposed decreased by 20 FTEs.
Return on Investment (ROI) and Franchise Fees
The ROI for the Electric Fund was increased from 3.5% to 6.00% through FY 2021-22. 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 as set by the City Council.
Major Capital Improvement Projects
The Electric Fund CIP budget includes funding for the following major capital projects in FY 2020-21:
Transmission Lines and Substations: $ 32.8 million
Feeder Extensions and Improvements: $ 9.5 million
Distribution Substations: $ 6.9 million
New Residential and Commercial Service: $ 3.8 million
Street Lighting $ 3.0 million
Including the improvements discussed above, the FY 2021-25 five-year capital improvement
program is $237.6 million, The program is necessary to meet the expected growth in demand for
electric service, improve the reliability of the electric system, replace aging infrastructure, and
comply with new regulatory requirements.
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Fiscal Year 2020‐21 Budget Overview
Water Fund
The FY 2020-21 Water Fund Budget includes revenues of $49,020,082 and expenditures of
$52,944,207. For FY 2020-21, reserves in the amount of $3,924,125 will be used to balance the
budget.
Rates
The proposed budget includes a 2% rate decrease for water customers. The five-year financial
forecast doesn’t include future rate increases to support the replacement of aging infrastructure,
maintenance and reserve fund goals. Wholesale rates will be updated per their respective
agreements.
Personnel Changes
The FTE’s from the FY 2019-20 estimate to FY 2020-21 proposed decreased by 6 FTEs.
Major Capital Improvement Projects
The Water Fund CIP budget includes funding for the following major capital projects in FY 2020-21:
Debt: $ 35.5 million
Revenue: $ 13 million
Revenue Impact Fee: $ 2.8 million
Aid in Construction: $ 0.27 million
Vehicle Replacement $ 0.28 million
Consistent with the financial strategies discussed earlier regarding the City’s aging infrastructure
replacement plans, a portion (approximately 30%) of the CIP for FY 2020-21 is to be funded with
revenue and impact fees instead of debt. The FY 2020-21 revenue funded projects total
approximately $15.7 million, including $2.7 million of impact fee revenue.
Wastewater Fund
The FY 2020-21 Wastewater Budget includes revenues of $37,159,670 and expenditures of
$36,867,185.
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Fiscal Year 2020‐21 Budget Overview
Rates
There is no rate adjustment for wastewater customers. The Five-Year Financial Forecast estimates
no future rate increases and supports the replacement of aging infrastructure, maintenance and
reserve fund goals.
Personnel Changes
The FTE’s from the FY 2019-20 estimate to FY 2020-21 proposed decreased by 13 FTE’s.
Major Capital Improvement Projects
The Wastewater Fund CIP budget includes funding for the following major capital projects in FY
2020-21:
Debt: $ 32.9 million
Revenue: $ 5.3 million
Revenue Impact Fee: $ 0.5 million
Aid in Construction: $ 0.82 million
Vehicle Replacement $ 1.2 million
Consistent with the financial strategies discussed earlier regarding the City’s aging infrastructure
replacement plans, a portion (approximately 15%) of CIP for FY 2020-21 is to be funded with revenue
and impact fees instead of debt. The FY 2019-20 revenue funded projects total approximately $5.8
million, which includes $500,000 of impact fee revenue.
Solid Waste Fund
The FY 2020-21 Solid Waste Budget includes $39,818,151 in revenues and expenditures of
$44,123770 For FY 2020-21, reserves in the amount of $4,305,620 will be used to balance the budget.
The chart below illustrates Solid Waste production.
Rates and Fees
The proposed budget includes a $1.00 monthly decrease for residential customers.
Personnel Changes
The FTE’s from the FY 2019-20 estimate to FY 2020-21 proposed decreased by 5 FTEs.
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Fiscal Year 2020‐21 Budget Overview
Major Capital Improvement Projects
The Solid Waste Fund CIP budget includes funding for the following major capital projects in FY 2020-
21:
Debt: $ 3 million
Revenue: $ 6.25 million
Vehicle Replacement: $ 3.4 million
Utility Rate Change Summary
The following is a chart which depicts the monthly financial impact to an average residential
customer:
The proposed budget includes a 2% rate decrease for the water utility and a $1 monthly decrease for
residential Solid Waste customers.
Internal Service, Special Revenue and Miscellaneous Funds
Airport Fund
The Airport Fund was established in FY 2010-11 as a self-sustaining enterprise. The fund is
comprised of both Airport operations and Airport gas wells. From FY 2016-17, Airport debt service
was paid by the City’s General Debt Service Fund in order to ensure the long term financial
sustainability of the Airport Fund. However, starting in FY 2020-21 the Airport will fund the debt
service utilizing existing reserves. There are no other major changes to the Airport Fund.
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Fiscal Year 2020‐21 Budget Overview
Customer Service Fund
The Customer Service Fund was created in the FY 2018-19 and allows for more visibility to the
allocation of Customer Service costs. This was previously part of the Water Fund. All associated costs
and 42.5 FTEs were transferred from the Water Fund to the Customer Service Fund in FY 2018-19.
The FY 2020-21 budget includes the reduction of 2 FTEs.
Technology Services Fund
The Technology Services Fund reflects the costs for providing technology support services to the
various City departments. This internal service fund is comprised of eight separate functional areas,
including administration, telecommunications, geographic information systems, application
development, user support, public safety support, regulatory compliance, and DME Technology
Service. The FY 2020-21 budget includes $584,843 for public safety related technology and other
related software and equipment upgrades totaling $868,514. The budget also includes the reduction
of 5.00 FTEs.
Materials Management Fund
The Materials Management Fund is comprised of purchasing and warehouse operations. Materials
Management is an internal service fund responsible for procuring goods and services for City
departments, which is regulated by local, state and federal law. The department is also responsible
for the warehousing of materials and supplies necessary for City departments to serve the
community. The FY 2020-21 includes the reduction of 4.5 FTEs.
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
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Fiscal Year 2020‐21 Budget Overview
pool administration. The FY 2020-21 budget includes no reduction in staff, there are a total of 26
FTEs in Fleet.
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. In FY 2019-20, the City outsourced part of its safety functions resulting in
reduction of 3.00 FTEs in the Risk Retention Fund.
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.
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. Since opening the Clinic in 2012,
the number of patient appointments has continued to increase. During the first year of operation in
2012, there were approximately 5,553 patient appointments. In 2019, there were 6,688 patient
appointments and 954 employees completed a Health Risk Assessment (HRA) at the clinic. The HRA
includes a comprehensive blood draw and a 40 minute follow-up appointment with the clinic
physician. The FY 2020-21 Budget includes no increase to employee contribution rates.
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, real estate functions, and traffic
planning administration under one umbrella. The department does not include engineering
functions for DME. The FY 2020-21 budget includes no reduction in staff.
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Fiscal Year 2020‐21 Budget Overview
Facilities Management
The Facilities Fund was created in FY 2020-21 and allows for more visibility into the allocation of
costs. This budget was previously part of the General Fund. The FY 2020-21 budget includes the
reduction of 4.5 FTEs.
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. Growth in Franchise Fee revenue is accounted for in the Street Improvement Fund, the
FY 2020-21 budget reinstates the additional transfer of $600,000 which was temporarily stopped in
FY 2019-20. 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 $1,243,811 in interest cost savings from the
utility funds to the Street Improvement Fund in FY 2020-21. The FY 2020-21 budget includes
revenues of $15,302,350 and expenditures of $15,893,754, reserves in the amount of $591,407 to
balance the budget.
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 budget
includes $1,886,7229 in revenues and $6,583,322 in expenses. The General Fund will transfer
$4,573,975 to the Recreation Fund in the Proposed Budget. The FY 2020-21 budget includes the
reduction of 5.00 FTEs.
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Fiscal Year 2020‐21 Budget Overview
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 FY 2020-21
budget includes revenues of $2,555,264, a reduction of 24.3%, and expenditures of $2,728,530, a
reduction of 20.1%, reserves in the amount of $173,266 will be used to balance the budget.
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 2019-20 Budget includes
expenses of $80,000. A new state law in FY 2020-21 does not allow cities to budget revenues for
Police Confiscation Fund.
Traffic Safety Fund
The Traffic Safety Fund is comprised of revenues and expenditures associated with the red light
enforcement cameras. In 2019, new legislation did away with red light enforcement cameras at
various intersections across the City. The Fund will no longer receive revenues and has no budgeted
expenses in FY 2020-21.
Economic Development Investment Fund
The Economic Development Investment Fund was created in FY 2015-16. The function of the fund
was established by ordinance during FY 2015-16. It will be funded by $150,000 in mixed beverage
taxes in FY 2020-21. The proposed budget includes $500,000 in expenses for possible incentive
agreements.
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Fiscal Year 2020‐21 Budget Overview
Parks Gas Well Fund
The City’s 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. The City
currently has several producing gas wells located under 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 2020-21 will be used to fund one-time needs. The Parks Gas
Well Fund budget includes $50,000 for capital project completion.
Roadway Impact Fee Fund
The Roadway Impact Fee Fund was established in FY 2015-16 to record the receipt and expenditure
of impact fees associated with developing affecting city roadways. The budget includes revenues of
$3,000,000 and $5,000,000 expenditures. For FY 2020-21, reserves in the amount of $2,000,000 will
be used to balance the budget.
Tree Mitigation Fund
The Tree Mitigation Fund is currently used to fund tree plantings on both public and private property.
The budget includes revenues of $180,000 and $653,100 expenditures. For FY 2020-21, reserves in
the amount of $473,100 will be used to balance the budget. The budget will be used for the
continuation of the current programs for tree plantings. The budget includes $600,000 for potential
land acquisition and $16,500 for tree initiative program.
Public Education Government (PEG) Fund
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
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Fiscal Year 2020‐21 Budget Overview
University of North Texas, Texas Woman’s University, Denton Independent School District and Public
Access.
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 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. The 2020-21 budget includes $5,000 for the
maintenance at Mckenna Park.
Parks Land Dedication and Development Trust Funds
The Parks Land Dedication and Development Trust Funds are funds received from developers which
provide for neighborhood parks and projects within a maximum 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 fund will be
used for the acquisition of prospective park property. The Park Development Trust Fund will be used
to construction of parks and amenities at Avondale, Lake Forest, Ernest Dallas, Milam, Fred Moore,
and Londonderry playground. Both funds will also be used to cover labor expenses of employees
who are working on Trust fund projects.
Downtown Tax Increment Reinvestment Zone Fund
The Downtown Tax Increment Reinvestment Zone Fund (TIRZ #1) was created 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 estimate for FY 2020-21 is $213,543,577, which
represents an incremental value of $127,477,387 which is 95% of increment. For FY 2020-21,
revenues of $752,695 and expenditures of $100,000 are budgeted.
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Fiscal Year 2020‐21 Budget Overview
Ordinance No. 2010-316 states in years 1-5, 100% of the tax increment produced by the City shall be
paid into this fund. In years 6-10, 95% of the tax increment produced by the City shall be paid into
this fund. In years 11-20, 90% of the tax increment produced by the City shall be paid into this fund.
In years 21-30, 85% of the tax increment produced by the City shall be paid into this fund. FY 2020-
21 represents the ninth year for this fund.
The high amount of protested value creates uncertainty in the revenue forecast.
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. The City and
Denton County contribute 40% of the tax increment to this fund. The 2020 certified estimate for FY
2020-21 is $177,780,861, which represents an incremental value of $71,064,561 which is 40% of
increment. For FY 2020-21, revenues of $419,604 and expenditures of $195,734 are budgeted.
The high amount of protested value creates uncertainty in the revenue forecast.
Miscellaneous Special Revenue Funds
Periodically the City receives donations from the community for special purposes. The Miscellaneous
Special Revenue Funds consists of separate donation collections for Police, Fire, Animal Control,
Library, and Parks. Revenue and expenses for these funds will be represented individually for
budgeting purposes.
61
Fiscal Summary City Hall sign
62
City of Denton Police Officers at Linda McNatt Animal Shelter
63
BUDGET RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
General Fund 126,891,897$ 136,496,548$ 137,042,050$ 140,303,257$
General Debt Service Fund 90,219,817 91,839,176 91,839,176 90,312,780
Electric Fund 238,817,032 229,228,209 229,467,890 231,399,470
Water Fund 47,975,810 51,061,763 49,747,038 52,944,207
Wastewater Fund 37,062,637 38,324,875 37,432,423 37,159,670
Solid Waste Fund 34,754,753 38,450,401 38,104,782 44,123,771
Airport Fund 1,592,467 1,544,652 1,360,070 1,919,896
Customer Service Fund 5,294,684 6,226,208 5,715,878 6,034,011
Technology Services Fund 16,035,863 18,058,384 17,135,551 17,846,554
Materials Management Fund 11,392,725 18,206,841 13,706,518 15,887,415
Fleet Management Fund 11,540,963 10,829,427 10,024,356 10,841,200
Risk Retention Fund 4,117,945 4,016,076 5,376,768 4,111,380
Health Insurance Fund 27,828,453 30,605,532 30,769,347 30,064,100
Engineering Services Fund 7,699,529 8,573,613 8,438,897 9,487,237
Facilities Management Fund - 4,964,302 4,664,683 5,219,881
Street Improvement Fund 13,994,349 15,731,116 14,686,419 15,893,757
Recreation Fund 5,309,375 6,784,595 4,631,680 6,583,322
Tourist & Convention Fund 3,492,906 3,416,493 3,416,493 2,728,530
Police Confiscation Fund 129,195 177,105 177,105 80,000
Traffic Safety Fund 1,378,545 2,000,000 2,000,000 -
Economic Development Investment Fund 161,734 500,000 150,000 500,000
Downtown Reinvestment Fund 60,000 48,513 48,513 -
Parks Gas Well Fund 101,617 141,000 141,000 50,000
Roadway Impact Fee Fund 3,136,000 5,000,000 4,000,000 5,000,000
Tree Mitigation Fund 170,943 2,413,100 2,413,100 653,100
Public Education Government Fund 242,602 440,000 340,000 440,000
McKenna Trust Fund 9,144 90,000 90,000 7,000
Park Land Dedication Trust Fund 1,559,696 500,000 500,000 1,000,000
Park Development Trust Fund 549,145 500,000 500,000 1,000,000
Downtown Tax Increment Financing Fund 549,889 739,107 739,107 759,695
Westpark Tax Increment Financing Fund 252,704 366,298 366,298 587,002
Miscellaneous Special Revenue Funds 230,614 270,401 270,401 175,360
TOTAL OPERATING RESOURCES 692,553,034$ 727,543,735$ 715,295,543$ 733,112,595$
Grant Program 3,471,053 4,764,323 4,764,323 6,073,392
Capital Improvements Program 140,200,815 502,078,393 152,681,598 608,485,273
TOTAL RESOURCES 836,224,902$ 1,234,386,451$ 872,741,464$ 1,347,671,260$
64
BUDGET RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
General Fund 126,470,439$ 136,496,548$ 136,107,151$ 140,301,932$
General Debt Service Fund 90,219,817 91,839,176 91,839,176 90,312,780
Electric Fund 235,944,119 229,228,209 229,467,890 231,103,674
Water Fund 47,975,810 51,061,763 49,747,038 52,944,207
Wastewater Fund 37,062,637 38,324,875 37,432,423 36,867,185
Solid Waste Fund 33,295,291 38,450,401 36,622,312 44,123,771
Airport Fund 1,592,467 1,544,652 1,338,657 1,919,896
Customer Service Fund 5,294,684 6,226,208 5,715,878 6,034,011
Technology Services Fund 16,004,239 18,058,384 17,135,551 17,846,554
Materials Management Fund 11,392,725 18,206,841 13,706,518 15,741,663
Fleet Management Fund 11,540,963 10,829,427 10,024,356 10,830,678
Risk Retention Fund 4,117,945 4,016,076 5,376,768 4,070,378
Health Insurance Fund 27,828,453 30,605,532 28,260,431 30,064,100
Engineering Services Fund 7,699,529 8,573,613 8,438,897 9,487,237
Facilities Management Fund - 4,964,302 4,664,683 5,219,881
Street Improvement Fund 12,176,045 15,731,116 14,155,837 15,893,757
Recreation Fund 5,297,637 6,784,595 4,631,680 6,583,322
Tourist & Convention Fund 3,492,906 3,416,493 3,416,493 2,728,530
Police Confiscation Fund 26,544 177,105 177,105 80,000
Traffic Safety Fund 1,254,330 2,000,000 2,000,000 -
Economic Development Investment Fund - 500,000 - 500,000
Downtown Reinvestment Fund 60,000 48,513 48,513 -
Parks Gas Well Fund 50,000 141,000 141,000 50,000
Roadway Impact Fee Fund 3,136,000 5,000,000 4,000,000 5,000,000
Tree Mitigation Fund 130,226 2,413,100 2,413,100 653,100
Public Education Government Fund 242,602 440,000 340,000 440,000
McKenna Trust Fund 137 90,000 90,000 5,000
Park Land Dedication Trust Fund 115,402 500,000 500,000 1,000,000
Park Development Trust Fund 549,145 500,000 500,000 1,000,000
Downtown Tax Increment Financing Fund 156,000 150,000 150,000 100,000
Westpark Tax Increment Financing Fund 198,991 206,951 206,951 195,734
Miscellaneous Special Revenue Funds 201,187 260,401 260,401 165,360
TOTAL OPERATING EXPENDITURES 683,526,270$ 726,785,281$ 708,908,809$ 731,262,749$
Grant Program 3,471,053 4,764,323 4,764,323 6,073,392
Capital Improvements Program 140,200,815 502,078,393 152,681,598 608,485,273
TOTAL EXPENDITURES 827,198,138$ 1,233,627,997$ 866,354,730$ 1,345,821,414$
65
General Enterprise General Debt Internal Service Special Revenue Total
Fund Funds Service Fund Funds Funds All Funds
2020‐21 2020‐21 2020‐21 2020‐21 2020‐21 2020‐21
PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED
PROJECTED
APPROPRIABLE FUND
BALANCE FY 2018‐19 31,673,743$ 133,213,816$ 5,258,667$ 7,667,921$ 19,618,394$ 197,432,540$
REVENUES
Ad Valorem Taxes 48,339,022$ -$ 27,153,185$ -$ 1,172,299$ 76,664,506$
Sales Tax 36,441,831 - - - - 36,441,831
Franchise Agreements 3,998,933 - - - 13,634,688 17,633,621
Other Taxes 314,539 - - - 2,222,776 2,537,315
Service Fees 7,927,788 - - - 2,866,174 10,793,962
Fines and Fees 3,534,817 - - - 3,300,000 6,834,817
Licenses and Permits 6,122,621 - - - 175,000 6,297,621
Return on Investment 14,577,141 - - - - 14,577,141
Utilities Operating - 355,166,302 - - - 355,166,302
Miscellaneous 6,147,630 - - 39,899,476 1,028,192 47,075,298
Subtotal Revenues 127,404,322$ 355,166,302$ 27,153,185$ 39,899,476$ 24,399,129$ 574,022,412$
Transfers from other funds 12,898,936$ 3,580,073$ 62,409,596$ 59,092,085$ 5,817,786$ 143,798,476$
TOTAL REVENUES 140,303,258$ 358,746,374$ 89,562,780$ 98,991,561$ 30,216,915$ 717,820,888$
TOTAL RESOURCES 171,977,001$ 491,960,190$ 94,821,447$ 106,659,482$ 49,835,309$ 915,253,428$
EXPENDITURES
Personnel Services 96,604,735$ 48,917,431$ -$ 23,434,528$ 6,215,199$ 175,171,893$
Purchased Power - 105,154,463 - - - 105,154,463
Material and Supplies 3,550,314 5,658,407 - 1,019,167 792,600 11,020,488
Maintenance and Repair 1,700,561 5,387,237 - 7,667,860 10,553,463 25,309,121
Insurance 1,551,820 2,220,103 - 31,999,451 208,062 35,979,436
Miscellaneous 3,727,213 1,206,807 - 312,700 456,210 5,702,930
Operations 15,095,703 19,569,767 - 13,186,812 8,898,688 56,750,970
Fixed Assets 599,217 - - 145,544 110,000 854,761
Return on Investment - 14,352,585 - - - 14,352,585
Franchise Fees - 15,392,644 - - - 15,392,644
Debt Service - 81,342,111 90,312,780 442,960 128,125 172,225,976
Inventory Purchases - - - 15,436,627 - 15,436,627
Tourist and Convention - - - - 2,728,530 2,728,530
Capital Outlay 300,000 33,954,266 - 419,600 2,175,000 36,848,866
Subtotal Appropriations 123,129,563$ 333,155,821$ 90,312,780$ 94,065,249$ 32,265,877$ 672,929,290$
Transfers to other funds 17,172,369$ 33,802,912$ -$ 5,229,253 2,128,926$ 58,333,460$
TOTAL EXPENDITURES 140,301,932$ 366,958,733$ 90,312,780$ 99,294,502$ 34,394,803$ 731,262,750$
ENDING FUND BALANCE 31,675,069$ 125,001,457$ 4,508,667$ 7,364,980$ 15,440,506$ 183,990,678$
NET CHANGE IN FUND
BALANCE 1,326$ (8,212,358)$ (750,000)$ (302,941)$ (4,177,888)$ (13,441,862)$
CONSOLIDATED FUNDS SUMMARY
Major Funds Non‐Major Funds
66
PROJECTED PROJECTED
APPROPRIABLE APPROPRIABLE APPROPRIABLE
FUND ESTIMATED ESTIMATED FUND PROPOSED PROPOSED FUND
BALANCE (1)REVENUES EXPENDITURES BALANCE (1)REVENUES EXPENDITURES BALANCE (1)
10‐1‐19 2019‐20 2019‐20 9‐30‐20 2020‐21 2020‐21 9‐30‐21
General Fund
General Fund 30,738,844$ 137,042,050$ 136,107,151$ 31,673,743$ 140,303,257$ 140,301,932$ 31,675,068$
General Debt Service Fund 5,453,180 91,644,663 91,839,176 5,258,667 89,562,780 90,312,780 4,508,667
Enterprise Funds
Electric Fund 77,919,436$ 229,467,890$ 229,467,890$ 77,919,436$ 231,399,470$ 231,103,674$ 78,215,232$
Water Fund (2)25,457,474 46,959,562 49,747,038 22,669,998 49,020,082 52,944,207 18,745,873
Wastewater Fund (3)16,927,079 35,574,090 37,432,423 15,068,746 37,159,670 36,867,185 15,361,230
Solid Waste Fund (4)13,172,813 38,104,782 36,622,312 14,655,283 39,818,151 44,123,771 10,349,663
Airport Fund 2,878,940 1,360,070 1,338,657 2,900,353 1,349,002 1,919,896 2,329,459
Enterprise Funds Subtotal 136,355,742$ 351,466,394$ 354,608,320$ 133,213,816$ 358,746,374$ 366,958,732$ 125,001,458$
Internal Service Funds
Customer Service Fund -$ 5,715,878$ 5,715,878$ -$ 6,034,011$ 6,034,011$ -$
Technology Services Fund 1,578,448 16,300,453 17,135,551 743,350 17,522,337 17,846,554 419,133
Materials Management Fund 611,516 13,105,199 13,706,518 10,197 15,887,415 15,741,663 155,949
Fleet Management Fund 282,766 9,949,309 10,024,356 207,719 10,841,200 10,830,678 218,241
Risk Retention Fund 2,830,272 3,964,022 5,376,768 1,417,526 4,111,380 4,070,378 1,458,528
Health Insurance Fund 2,457,122 30,769,347 28,260,431 4,966,038 29,888,100 30,064,100 4,790,038
Engineering Services Fund 550,824 8,211,164 8,438,897 323,091 9,487,237 9,487,237 323,092
Facilities Management Fund - 4,664,683 4,664,683 0 5,219,881 5,219,881 0
Internal Service Funds Subtotal 8,310,948$ 92,680,054$ 93,323,082$ 7,667,921$ 98,991,561$ 99,294,502$ 7,364,980$
Special Revenue Funds
Street Improvement Fund 3,441,732$ 14,686,419$ 14,155,837$ 3,972,314$ 15,302,350$ 15,893,757$ 3,380,907$
Recreation Fund 384,391 4,369,908 4,631,680 122,619 6,460,704 6,583,322 -$
Tourist & Convention Fund 2,032,613 3,403,619 3,416,493 2,019,739 2,555,264 2,728,530 1,846,473
Police Confiscation Fund 396,362 - 177,105 219,257 - 80,000 139,257
Traffic Safety Fund 1,998,552 1,448 2,000,000 - - - -
Economic Development Investment Fund 619,681 150,000 - 769,681 150,000 500,000 419,681
Downtown Reinvestment Fund 48,513 - 48,513 - - - -
Parks Gas Well Fund 148,370 30,000 141,000 37,370 20,400 50,000 7,770
Roadway Impact Fee Fund 3,389,244 3,000,000 4,000,000 2,389,244 3,000,000 5,000,000 389,244
Tree Mitigation Fund 2,307,377 910,000 2,413,100 804,277 180,000 653,100 331,177
Public Education Government Fund 1,365,220 270,000 340,000 1,295,220 270,000 440,000 1,125,220
McKenna Trust Fund 95,145 5,000 90,000 10,145 7,000 5,000 12,145
Park Land Dedication Trust Fund 3,210,673 270,000 500,000 2,980,673 425,000 1,000,000 2,405,673
Park Development Trust Fund 3,562,596 325,000 500,000 3,387,596 350,000 1,000,000 2,737,596
Downtown TIRZ Fund 517,554 739,107 150,000 1,106,661 759,695 100,000 1,766,356
Westpark TIRZ Fund 286,819 366,298 206,951 446,166 587,002 195,734 837,434
Misc. Special Revenue Funds 168,333 149,500 260,401 57,432 149,500 165,360 41,572
Special Revenue Funds Subtotal 23,973,175$ 28,676,299$ 33,031,080$ 19,618,394$ 30,216,915$ 34,394,803$ 15,440,505$
TOTAL 204,831,889$ 701,509,460$ 708,908,810$ 197,432,540$ 717,820,888$ 731,262,749$ 183,990,677$
(4) Excludes Closure/Post Closure reserves ($11,057,545).
PROJECTED APPROPRIABLE FUND BALANCES
(2) Excludes Impact Fee funds ($13,075,531).
(3) Excludes Impact Fee funds ($6,766,815).
(1) Appropriable fund balance reflects working capital available for appropriation.
67
POSITION SUMMARY
PERSONNEL 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
Neighborhood Services 221.06 227.76 228.76 223.92
Public Safety 495.98 514.73 521.73 527.73
Transportation 12.00 14.00 13.00 13.00
Administrative & Community Services 108.00 88.50 92.75 90.75
TOTAL GENERAL FUND 837.04 844.99 856.24 855.40
PERSONNEL 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
Electric Fund 187.00 189.00 189.00 169.00
Water Fund 105.50 110.50 107.50 101.50
Wastewater Fund 113.50 121.50 125.00 112.00
Solid Waste Fund 122.50 123.50 128.00 123.00
Airport Fund 6.00 6.00 6.00 5.00
Customer Service Fund 42.50 45.00 45.00 43.00
Technology Services Fund 56.75 61.75 61.75 56.75
Facilities Management Fund - 19.50 20.50 16.00
Materials Management Fund 23.00 24.00 26.50 22.00
Fleet Management Fund 26.00 26.00 26.00 26.00
Risk Retention Fund 10.00 10.00 10.00 7.00
Engineering Services Fund 52.00 50.00 51.00 51.00
Street Improvement Fund 43.00 43.00 43.00 38.00
Recreation Fund 57.87 57.87 55.87 50.87
CDBG Fund(1)3.00 3.00 3.00 3.00
Tree Mitigation Fund 0.50 0.50 0.50 0.50
TOTAL OTHER FUNDS 849.12 891.12 898.62 824.62
TOTAL ALL FUNDS 1,686.16 1,736.11 1,754.86 1,680.02
(1) Community Development Block Grant
68
City of Denton Overall Tax Collections
Assessed Valuation for 2019 12,832,596,311$
Gain or Loss in Value 738,130,401
Loss of Tax Limitation Values (1,593,633,320)
Loss of TIRZ Values (198,541,948)
Net Assessed Valuation for 2020(1)11,778,551,444$
Tax Rate Per $100 Valuation x 0.590454
69,546,928$
Estimated Collections x 96.00%
Subtotal ‐ Tax Levy 66,765,052$
Subtotal ‐ Tax Limitation Actual Tax 8,426,750$
Estimated Collections x 96.00%
Total Tax Limitation 8,089,680$
TOTAL GENERAL FUND AND DEBT SERVICE REVENUE 74,854,732$
Downtown TIRZ Value(2)127,477,387$
Tax Rate Per $100 Valuation x 0.590454
752,695$
Estimated Collections x 100.00%
TOTAL DOWNTOWN TIRZ REVENUE 752,695$
Westpark TIRZ Value(3)71,064,561$
Tax Rate Per $100 Valuation x 0.590454
419,604$
Estimated Collections x 100.00%
TOTAL WESTPARK TIRZ REVENUE 419,604$
TOTAL TAX REVENUE(4)76,027,031$
TAX RATE PER $100
2019‐20 2020‐21 2020‐21
DISTRIBUTION TAX RATE TAX RATE REVENUE
General Fund 0.385364$ 0.380364$ 47,701,547$
General Debt Service Fund 0.205090$ 0.210090$ 27,153,185$
Sub‐Total 0.590454$ 0.590454$ 74,854,732$
Downtown TIRZ Fund 0.590454$ 0.590454$ 752,695$
Westpark TIRZ Fund 0.590454$ 0.590454$ 419,604$
TOTAL 76,027,031$
(1) Estimate for Proposed
(2) 95% of incremental value
(3) 40% of incremental value
(4) Total ad valorem taxes are inclusive of other funds.
ESTIMATED AD VALOREM TAX COLLECTIONS & DISTRIBUTION
69
Revenue 2020‐21 2021‐22 2022‐23 2023‐24 2024‐25
Freeze Adjusted Assessed
Value Growth 3.9%3.0%5.0%5.0%5.0%
Sales Tax Growth 3.7%*5.0%5.0%5.0%5.0%
Fund Balance Target 20-25%20-25%20-25%20-25%20-25%
Expenditures 2020‐21 2021‐22 2022‐23 2023‐24 2024‐25
Compensation
• 2.5-3% One Time
Merit Increase for
Non-Civil Service
• STEP Increases
for Civil Service
• Market plus 5%
pay adjustment for
Civil Service
• STEP Increases
for Civil Service
• Market plus 5%
pay adjustment for
Civil Service
• STEP Increases
for Civil Service
• Market plus 5%
pay adjustment for
Civil Service
• STEP Increases
for Civil Service
• Market plus 5%
pay adjustment for
Civil Service
• STEP Increases
for Civil Service
• Market plus 5%
pay adjustment for
Civil Service
Health Insurance 0% Self-Insured 2% Self-Insured 2% Self-Insured 2% Self-Insured 2% Self-Insured
Vehicle Replacements Bond Funded Bond Funded Bond Funded Bond Funded Bond Funded
Service Enhancements
(Recurring)
Fire, Police, Parks
Maintenance Fire, Police Fire, Police Fire, Police Fire, Police
*Based on 2019-20 end of year sales tax estimate
Five Year Forecast
GENERAL FUND
Major Assumptions
70
2019‐20 2020‐21 2021‐22 2022‐23 2023‐24 2024‐25
Estimate Proposed Projected Projected Projected Projected
$30.13 $31.06 $31.06 $31.03 $29.82 $28.15
REVENUES $137.04 $140.30 $143.36 $142.69 $147.60 $153.64
$167.17 $171.36 $174.42 $173.72 $177.42 $181.79
$136.11 $140.30 $143.39 $143.90 $149.27 $152.58
NET INCOME (LOSS) $0.93 $0.00 ($0.03) ($1.21) ($1.67) $1.06
$31.06 $31.06 $31.03 $29.82 $28.15 $29.21
EFFECTIVE FUND BALANCE 22.8% 22.1% 21.6% 20.7% 18.9% 19.1%
RESERVE TARGET (percent)20‐25% 20‐25% 20‐25% 20‐25% 20‐25% 20‐25%
ENDING FUND BALANCE
General Fund
Five Year Forecast (in millions)
BEGINNING FUND BALANCE
TOTAL AVAILABLE RESOURCES
EXPENDITURES
71
2019-20
Estimate
2020-21
Proposed
2021-22
Projected
2022-23
Projected
2023-24
Projected
2024-25
Projected
WORKING CAPITAL BALANCE1 $18.4 $18.5 $18.1 $18.0 $18.1 $17.8
OPERATING RESERVE BALANCE2 $56.1 $56.3 $57.4 $51.0 $43.8 $43.2
TOTAL ENDING FUND BALANCE $74.5 $74.8 $75.5 $69.0 $61.9 $61.0
$74.5 $74.8 $75.5 $69.0 $61.9 $61.0
8.0%8.0%8.0%8.0%8.0%8.0%
24.4%24.4%25.4%22.7%19.4%19.4%
DEBT COVERAGE RATIO 1.30 1.40 1.38 1.16 1.15 1.29
PROPOSED RATE INCREASES 0.0%0.0%0.0%0.0%0.0%0.0%
1. Target 30 Days - 8% Exp
2. Target 120-180 days - 25-42% Exp
3. Percentage of Expenses
ELECTRIC
Five Year Forecast (in millions)
BEGINNING FUND BALANCE $77.9 $74.5 $74.8 $75.5 $69.0 $61.9
$221.8
TOTAL RESOURCES AVAILABLE $304.0 $305.9 $301.3 $293.6 $288.1 $283.7
REVENUES $226.1 $231.4 $226.5 $218.1 $219.1
$226.2
$221.8
PLANNED RESERVE EXPENDITURES $3.4 $0.0 $0.0 $6.5 $7.1 $0.9
OPERATING EXPENDITURES $226.1 $231.1 $225.8 $218.1 $219.1
WORKING CAPITAL BALANCE3
OPERATING RESERVE BALANCE3
$222.7
NET INCOME (LOSS)-$3.4 $0.3 $0.7 -$6.5 -$7.1 -$0.9
TOTAL EXPENDITURES $229.5 $231.1 $225.8 $224.6
72
2019-20
Estimate
2020-21
Proposed
2021-22
Projected
2022-23
Projected
2023-24
Projected
2024-25
Projected
DEVELOPMENT PLAN LINES $1.0 $1.0 $1.0 $1.0 $1.0 $1.0
WORKING CAPITAL BALANCE1 $4.0 $4.2 $4.1 $4.0 $4.2 $4.2
OPERATING RESERVE BALANCE2 $17.7 $13.5 $14.2 $16.7 $18.6 $21.9
TOTAL ENDING FUND BALANCE $22.7 $18.7 $19.3 $21.7 $23.8 $27.1
8.0%8.0%8.0%8.0%8.0%8.0%
35.6%25.5%27.9%32.9%35.3%41.5%
PROPOSED RATE INCREASES -2.0%0.0%0.0%0.0%0.0%
Note: Fund Balance excludes Impact Fee Reserves.
1. Target 30 Days - 8% Exp
2. Target 120-180 days - 33-50% Exp
3. Percentage of Expenses
WORKING CAPITAL BALANCE3
OPERATING RESERVE BALANCE3
$52.7
NET INCOME (LOSS)-$2.8 -$3.9 $0.6 $2.4 $2.1 $3.3
TOTAL EXPENDITURES $49.7 $52.9 $51.0 $50.6 $52.5
$52.7
PLANNED RESERVE EXPENDITURES $2.8 $3.9 $0.0 $0.0 $0.0 $0.0
OPERATING EXPENDITURES $47.0 $49.0 $51.0 $50.6 $52.5
$56.0
TOTAL RESOURCES AVAILABLE $72.4 $71.7 $70.3 $72.3 $76.3 $79.8
REVENUES $47.0 $49.0 $51.6 $53.0 $54.6
WATER
Five Year Forecast (in millions)
BEGINNING FUND BALANCE $25.5 $22.7 $18.7 $19.3 $21.7 $23.8
73
2019-20
Estimate
2020-21
Proposed
2021-22
Projected
2022-23
Projected
2023-24
Projected
2024-25
Projected
$35.6 $36.9 $37.6 $39.1 $40.4 $41.9
DEVELOPMENT PLAN LINES $0.7 $0.9 $1.0 $1.0 $1.0 $1.0
WORKING CAPITAL BALANCE1 $3.0 $2.9 $3.1 $3.2 $3.2 $3.4
OPERATING RESERVE BALANCE2 $10.3 $10.5 $9.1 $8.5 $8.5 $8.5
DRAINAGE RESERVE $1.0 $1.0 $1.0 $1.0 $1.0 $1.0
TOTAL ENDING FUND BALANCE $15.1 $15.4 $14.2 $13.7 $13.8 $13.9
8.0%8.0%8.0%8.0%8.0%8.0%
27.6%28.4%23.5%21.5%21.1%20.3%
PROPOSED RATE INCREASES 0.0%0.0%0.0%0.0%0.0%0.0%
Note: Fund Balance excludes Impact Fee Reserves.
1. Target 30 Days - 8% Exp
2. Target 100-140 days - 28-39% Exp
3. Percentage of Expenses
$0.0
OPERATING EXPENDITURES
PLANNED RESERVE EXPENDITURES $1.9 $0.0 $1.1 $0.5
WORKING CAPITAL BALANCE3
OPERATING RESERVE BALANCE3
NET INCOME (LOSS)-$1.9 $0.3 -$1.1 -$0.5 $0.1
TOTAL EXPENDITURES $37.4 $36.9 $38.8 $39.6 $40.4
$54.2
REVENUES $35.6 $37.2 $37.6 $39.1 $40.5
TOTAL RESOURCES AVAILABLE $52.5 $52.2 $53.0 $53.3
WASTEWATER
Five Year Forecast (in millions)
BEGINNING FUND BALANCE $16.9 $15.1 $15.4 $14.2 $13.7
$0.1
$41.9
$0.0
$13.8
$42.0
$55.8
74
2019-20
Estimate
2020-21
Proposed
2021-22
Projected
2022-23
Projected
2023-24
Projected
2024-25
Projected
BEGINNING FUND BALANCE $11.2 $12.7 $8.4 $9.8 $7.4 $6.4
REVENUES $38.1 $39.8 $41.8 $37.0 $38.2 $39.6
TOTAL RESOURCES AVAILABLE $49.3 $52.5 $50.2 $46.8 $45.6 $46.0
OPERATING EXPENDITURES $36.6 $39.8 $40.4 $37.0 $38.2 $39.6
PLANNED RESERVE EXPENDITURES $0.0 $4.3 $0.0 $2.4 $0.9 $0.9
TOTAL EXPENDITURES $36.6 $44.1 $40.4 $39.4 $39.1 $40.5
NET INCOME (LOSS)$1.5 ($4.3)$1.4 ($2.4)($0.9)($0.9)
WORKING CAPITAL BALANCE1 $2.9 $3.5 $3.2 $3.2 $3.1 $3.2
OPERATING RESERVE BALANCE2 $9.7 $4.8 $6.6 $4.2 $3.4 $2.5
TOTAL ENDING FUND BALANCE $12.7 $8.3 $9.8 $7.4 $6.5 $5.5
WORKING CAPITAL BALANCE4 8.0%8.0%8.0%8.0%8.0%8.0%
OPERATING RESERVE BALANCE4 26.6%10.9%16.2%10.7%8.7%6.0%
PROPOSED RATE INCREASES*-12.0%-5.0%0.0%0.0%0.0%0.0%
Note: Fund Balance Excludes the Landfill Closure/Post Closure Reserve.
* 5% Rate Decrease for Residential Customers
1. Target 30 days 8% Exp
2. Target 51-65 days 14-18% Exp
3. Seperating vehicle replacement reserve from operating reserve
4. Percentage of Expenses
SOLID WASTE
Five Year Forecast (in millions)
75
GENERAL FUND
RESOURCE & EXPENDITURE SUMMARY
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Ad Valorem Taxes 46,295,190$ 48,629,729$ 48,629,729$ 48,339,022$
Sales Tax 38,330,825 39,281,942 37,834,982 36,441,831
Franchise Agreements 4,984,849 4,598,933 3,882,830 3,998,933
Other Taxes 523,268 501,870 225,529 314,539
Service Fees 7,220,164 8,167,157 6,743,219 7,927,788
Fines and Fees 3,651,697 3,576,618 2,527,723 3,534,817
Licenses and Permits 3,889,820 6,626,452 6,108,706 6,122,621
Miscellaneous Revenues 4,005,828 3,382,573 7,294,289 6,147,630
Transfers 17,990,256 21,570,668 23,795,044 27,476,077
TOTAL REVENUES 126,891,897$ 136,335,942$ 137,042,050$ 140,303,257$
Use of Reserves - 160,606 - -
TOTAL RESOURCES 126,891,897$ 136,496,548$ 137,042,050$ 140,303,257$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services 86,486,186$ 93,228,390$ 93,117,979$ 96,604,735$
Materials & Supplies 2,785,465 3,288,810 2,434,114 3,550,314
Maintenance & Repairs 2,631,421 1,711,553 1,513,947 1,700,561
Insurance 1,435,582 1,569,761 1,565,878 1,551,820
Miscellaneous 1,164,884 1,573,452 3,924,820 3,727,213
Operations 17,256,418 17,558,922 16,047,574 14,807,274
Legislative Costs*- 188,100 188,100 175,000
Public Hearing Expenses - 127,079 127,079 113,429
Cost of Service 13,599,910 16,354,364 16,485,302 17,172,369
Capital Outlay 414,395 300,000 288,150 300,000
Fixed Assets 696,177 596,117 414,209 599,217
TOTAL EXPENDITURES 126,470,439$ 136,496,548$ 136,107,151$ 140,301,932$
PERSONNEL 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
Neighborhood Services 221.06 227.76 228.76 223.92
Public Safety 495.98 514.73 521.73 527.73
Transportation 12.00 14.00 13.00 13.00
Administrative & Community Services 108.00 88.50 92.75 90.75
TOTAL PERSONNEL 837.04 844.99 856.24 855.40
*Includes funding for state and federal lobbying costs
76
2018‐19 2019‐20 2019‐20 2020‐21
DESCRIPTION ACTUAL ADOPTED ESTIMATE PROPOSED
AD VALOREM TAXES
Current Year Ad Valorem 45,518,886$ 47,996,976$ 47,996,976$ 47,701,547$
Delinquent Ad Valorem 373,348 311,978 311,978 253,064
Current Year - Penalties and Interest 231,526 179,342 179,342 213,968
Prior Year - Penalties and Interest 110,993 106,978 106,978 103,361
Rendition Penalties 60,437 34,455 34,455 67,082
TOTAL 46,295,190$ 48,629,729$ 48,629,729$ 48,339,022$
SALES TAX
Sales Tax 38,330,825$ 39,281,942$ 37,834,982$ 36,441,831$
TOTAL 38,330,825$ 39,281,942$ 37,834,982$ 36,441,831$
OTHER TAXES
Mixed Beverage Tax 511,823$ 501,870$ 217,529$ 304,539$
Bingo Tax 11,445 - 8,000 10,000
TOTAL 523,268$ 501,870$ 225,529$ 314,539$
LICENSES AND PERMITS
Food Handler Permits 3,852$ 1,189$ 1,392$ 1,392$
Zoning Permits 125,408 116,934 112,437 128,627
Moving Permits 95 110 4,094 4,094
Demolition Permits 6,555 4,430 14,750 14,750
Pool, Spa, Hot Tub Permits 25,135 26,300 22,553 22,553
Building Permits 3,398,832 6,177,335 5,665,800 5,649,322
Electrical Licenses 250 292 - 984
Curb Cut Permits 3,623 3,688 1,802 1,802
Mobile Home Park Licenses 14,146 2,714 1,802 1,106
Sign Permits 38,455 37,000 64,555 64,555
Fence Permits 47,932 42,000 52,645 52,645
Mechanical Permits 69,808 62,792 42,482 42,482
Certificate of Occupancy Fees 70,810 67,226 52,159 52,159
Variance Fees 1,500 1,472 1,472 1,516
Landscape Fees 100 59 59 61
Gas Well Permits 1,020 1,201 961 1,237
Miscellaneous Permits 5,315 5,638 11,606 11,606
Park Vendor Fees 19,766 20,203 2,600 15,152
Beer & Wine Permits 51,468 50,717 51,374 51,374
CPR Training 5,750 5,152 4,163 5,204
TOTAL 3,889,820$ 6,626,452$ 6,108,706$ 6,122,621$
GENERAL FUND
RESOURCE SUMMARY
77
2018‐19 2019‐20 2019‐20 2020‐21
DESCRIPTION ACTUAL ADOPTED ESTIMATE PROPOSED
GENERAL FUND
RESOURCE SUMMARY
FRANCHISE FEES
DMU Electric (1) 2,543,007$ 2,587,210$ 2,388,696$ 2,336,623$
DMU Water (1) 505,028 635,119 535,119 465,305
DMU Wastewater (1) 350,607 358,358 262,358 311,605
Solid Waste 488,165 460,439 360,439 400,368
Gas 367,430 238,538 101,395 207,418
Private Electric 123,843 115,757 72,000 100,655
Cable 375,871 99,890 75,336 86,858
Telephone 230,898 103,621 87,486 90,102
TOTAL 4,984,849$ 4,598,933$ 3,882,830$ 3,998,933$
FINES AND FEES
Warrant Fees 107,951$ 124,200$ 99,360$ 128,547$
Juvenile Case Manager Fees 95,980 89,992 89,992 97,900
Truancy Prevention Fees 18,975 17,434 17,434 19,165
Library Fines & Fees 138,098 - - -
Animal Services Fees 214,043 204,940 163,976 220,464
Animal Services Fines 2,701 5,000 4,000 5,000
Auto Pound Fees 13,729 36,000 46,644 34,231
Police Escort & Guard Fees 33,192 29,294 12,381 20,838
Civil Fines - - - -
Arrest Fees 95,425 100,000 80,000 100,000
Community Improvement Fines 10,876 - - -
Inspection Fines & Fees 11,979 18,455 7,425 10,736
Fire Department Fines 5,137 6,000 4,800 6,120
School Crossing Fines 5,462 10,000 8,000 6,122
Denton Municipal Fines 1,241,283 1,300,000 905,187 1,150,000
UNT Police Fines 158,456 142,397 157,730 160,041
TWU Police Fines 46,618 43,655 20,528 38,216
Parking Fines 282,940 262,620 210,096 262,964
Uniform Traffic Fees 43,323 40,836 32,669 41,653
False Alarm Fees 61,492 60,995 47,885 56,442
Court Cost Service Fees 138,729 124,800 99,840 144,278
Court Administration Fees 925,308 960,000 519,776 960,000
TOTAL 3,651,697$ 3,576,618$ 2,527,723$ 3,534,817$
(1) Denton Municipal Utilities.
78
2018‐19 2019‐20 2019‐20 2020‐21
DESCRIPTION ACTUAL ADOPTED ESTIMATE PROPOSED
GENERAL FUND
RESOURCE SUMMARY
SERVICE FEES
Community Building Rentals 85,676$ 249,130$ 33,200$ 69,113$
Police Academy Revenue 60,058 75,000 39,975 52,987
Ambulance Service Fees 2,546,252 2,929,000 2,929,000 2,958,290
Ambulance Reimbursements 511,347 750,000 750,000 750,000
Hazardous Materials Billing 6,040 6,000 6,001 6,002
Fire Inspections 189,064 202,000 161,600 202,000
Restaurant Inspections 275,003 291,284 252,154 260,000
Swimming Pool Inspections 27,780 33,222 4,764 4,764
Reinspection Fees 47,305 48,784 64,265 64,265
Electrical Inspections 62,921 58,710 67,723 67,723
Plumbing Inspections 181,953 165,476 166,842 166,842
Gas Well Inspections 413,570 329,665 263,732 263,732
Library Non-Resident Fees 51,100 54,540 43,632 43,632
Parks Identification Card Fees - 37,740 - -
Athletic Program Fees 47,910 55,080 31,010 37,276
Special Events - Parks 8,405 8,466 500 1,500
Swimming Pool - 71,435 - -
Cemetery Fees 28,142 29,580 29,580 30,000
Development Fees 104,749 122,816 393,896 393,896
Copy Charges 110,734 97,603 97,603 97,603
Sale of Documents 213,584 278,154 64,734 64,734
Plan Review Fees 606,233 754,323 1,129,940 1,239,301
Parking Meter Receipts - 14,171 - -
Development Postage 10,085 13,619 14,255 12,395
Traffic/Police Reports 42,067 38,760 29,511 33,755
Natatorium Fees 396,442 441,789 82,666 331,342
Water Works Parks Fees 1,193,744 1,010,810 85,000 775,000
TOTAL 7,220,164$ 8,167,157$ 6,743,219$ 7,927,788$
MISCELLANEOUS REVENUES
Interest Income 1,115,764$ 903,382$ 646,390$ 785,000$
County Vehicle Registration Fee 179,743 195,276 153,279 153,279
County Contribution - Ambulance Service 130,890 130,000 129,136 129,136
DISD Contribution - School Resource Officer 499,443 455,509 463,671 630,236
State - Signal Reimbursement 12,046 16,062 16,062 16,062
Non-Grant State Reimbursement 1,964 - - -
Williams Square Parking Fees 1,345 1,537 1,303 1,303
SAFER Grant - 251,982 195,986 195,986
Argyle ESD 100,000 75,000 75,000 75,000
Miscellaneous Revenues 186,684 622,250 116,342 181,182
Recovery of Prior-Year Expenditures 47,976 54,912 55,187 55,187
Mowing Admin Fees 27,399 28,211 21,239 26,548
Property Liens 46,549 32,663 32,881 41,101
Police Phone/Fire Training 490 - 2,323 6,000
DISD Reimbursement - Water Park 515,102 515,102 606,831 506,845
Sale of Surplus Supplies and Fixed Assets 17,033 7,944 141,404 64,408
Training Facility Burn Fee 23,400 22,743 17,500 22,857
Other-Revenue (CRF)- - 4,619,755 3,000,000
From Projects 1,100,000 70,000 - 257,500
TOTAL 4,005,828$ 3,382,573$ 7,294,289$ 6,147,630$
79
2018‐19 2019‐20 2019‐20 2020‐21
DESCRIPTION ACTUAL ADOPTED ESTIMATE PROPOSED
GENERAL FUND
RESOURCE SUMMARY
RETURN ON INVESTMENT
DMU Electric (1) 6,331,599$ 6,377,512$ 8,851,888$ 11,898,075$
DMU Water (1) 1,255,412 1,404,533 1,404,533 1,446,669
DMU Wastewater (1) 871,548 1,196,502 1,196,502 1,232,397
TOTAL 8,458,559$ 8,978,547$ 11,452,923$ 14,577,141$
COST OF SERVICE TRANSFERS
Electric Fund 2,758,739$ 3,254,956$ 3,254,956$ 3,552,305$
Water Fund 1,198,876 1,807,308 1,807,308 2,090,497
Wastewater Fund 1,188,776 1,686,834 1,686,834 1,758,353
Solid Waste Fund 1,473,799 1,681,671 1,681,671 1,757,838
Airport Fund 433,728 233,540 233,540 246,229
Recreation Fund 184,748 289,750 289,750 381,109
Materials Management Fund 298,147 524,797 524,797 471,920
Fleet Services Fund 350,479 223,628 223,628 225,766
Technology Services Fund 458,923 347,281 347,281 367,035
Facilities Fund - 240,324 240,324 221,013
Street Improvement Fund - 883,865 883,865 590,913
Risk Retention Fund 156,966 94,791 94,791 71,428
Health Insurance Fund 19,066 18,932 18,932 21,684
Engineering Services Fund 561,868 549,836 549,836 556,616
Customer Service Fund 389,917 504,608 504,608 586,230
Municipal Court Security 57,665 250,000 - -
TOTAL 9,531,697$ 12,592,121$ 12,342,121$ 12,898,936$
TOTAL REVENUES 126,891,897$ 136,335,942$ 137,042,050$ 140,303,257$
Use of Fund Balance -$ 160,606$ -$ -$
TOTAL RESOURCES 126,891,897$ 136,496,548$ 137,042,050$ 140,303,257$
(1) Denton Municipal Utilities.
80
GENERAL FUND
EXPENDITURES BY PROGRAM SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
ACTUAL BUDGET ESTIMATE PROPOSED
NEIGHBORHOOD SERVICES
Building Inspections 3,055,219$ 3,437,095$ 3,319,517$ 3,438,684$
Community Improvement Services 1,443,257 1,620,557 1,602,951 1,145,495
Libraries 5,847,381 6,182,023 6,086,638 6,282,614
Parks and Recreation 10,291,254 12,114,271 10,830,399 12,423,697
Development Services Admin.- - - 1,433,839
Planning 3,364,924 4,054,801 3,726,072 2,096,908
Gas Well Inspections 332,675 422,398 422,398 407,513
Community Development 637,046 1,716,712 1,577,323 1,648,744
24,971,756$ 29,547,857$ 27,565,298$ 28,877,494$
PUBLIC SAFETY
Animal Services 2,014,949$ 2,293,869$ 2,276,024$ 2,280,750$
Fire 30,477,640 31,857,795 31,961,491 33,211,374
Municipal Court 1,094,975 1,182,784 1,154,475 1,283,155
Municipal Judge 422,835 556,055 552,300 556,432
Police 32,132,132 35,910,870 36,122,872 37,541,501
Public Safety Communications 2,797,094 4,022,468 3,983,130 4,030,494
68,939,625$ 75,823,841$ 76,050,292$ 78,903,706$
TRANSPORTATION
Traffic Operations 2,062,024$ 2,310,060$ 2,279,912$ 2,259,142$
Street Lighting 825,907 850,000 816,167 850,000
Transportation Adminstration 192,080 - - -
3,080,011$ 3,160,060$ 3,096,079$ 3,109,142$
ADMINISTRATIVE & COMMUNITY SERVICES
City Manager's Office 2,201,166$ 2,288,963$ 2,265,796$ 2,030,557$
City Council Administration 150,453 169,182 142,657 175,630
Economic Development 4,759,609 4,962,803 4,449,950 3,346,794
Facilities Management Fund 4,696,820 - - -
Finance 3,327,966 3,965,753 3,965,753 3,482,586
Human Resources 1,762,011 1,826,381 1,850,707 2,366,042
Internal Audit 444,879 643,519 598,719 610,511
Legal 2,547,530 2,848,241 2,895,473 3,187,317
Public Affairs 1,950,990 2,513,173 1,919,720 2,407,024
Non-Departmental 7,637,624 8,746,775 11,306,708 11,805,129
29,479,047$ 27,964,790$ 29,395,482$ 29,411,590$
TOTAL EXPENDITURES 126,470,439$ 136,496,548$ 136,107,151$ 140,301,932$
81
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE ADOPTED
Ad Valorem & Delinquent Taxes 24,316,086$ 25,543,391$ 25,625,126$ 27,153,185$
Interest Income 525,796 275,000 350,000 300,000
Transfer In - Airport - - - 762,923
Transfer In - Communication 10,150 - - -
Transfer In - Drainage - - - -
Transfer In - Electric 36,314,570 36,290,558 36,290,558 36,463,074
Transfer In - Fleet 245,027 60,759 60,759 58,717
Transfer In - Materials Mgmt 49,339 - 48,752 47,936
Transfer In - Solid Waste 8,995,034 8,449,482 8,449,482 6,942,649
Transfer In - Street Improvement 129,250 128,125 128,125 -
Transfer In - Technology - 334,265 334,265 336,100
Transfer In - Wastewater 6,858,067 7,478,576 7,478,576 6,566,502
Transfer In - Water 12,700,195 12,879,020 12,879,020 10,931,696
TOTAL REVENUES 90,143,514$ 91,439,176$ 91,644,663$ 89,562,780$
Use of Reserves 76,303 400,000 194,513 750,000
TOTAL RESOURCES 90,219,817$ 91,839,176$ 91,839,176$ 90,312,780$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTED
General Debt Service 24,895,049$ 26,191,282$ 26,142,530$ 28,168,184$
Airport Debt Service - - - 762,923
Communications Debt Service 10,150 - - -
Drainage Debt Service - - - -
Electric Debt Service 36,314,570 36,290,558 36,290,558 36,463,074
Fleet Debt Service 245,027 60,759 60,759 58,717
Materials Mgmt Debt Service 49,339 - 48,752 47,936
Solid Waste Debt Service 8,995,034 8,449,482 8,449,482 6,942,649
Street Improvement Debt Service 129,250 128,125 128,125 -
Technology Debt Service - 334,265 334,265 336,100
Wastewater Debt Service 6,858,067 7,478,576 7,478,576 6,566,502
Water Debt Service 12,700,195 12,879,020 12,879,020 10,931,697
Fiscal Charges 23,136 27,109 27,109 35,000
TOTAL EXPENDITURES 90,219,817$ 91,839,176$ 91,839,176$ 90,312,780$
GENERAL DEBT SERVICE FUND
RESOURCE & EXPENDITURE SUMMARY
82
ELECTRIC FUND
RESOURCE & EXPENDITURE SUMMARY
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Non-DEC Base Rate Revenues 91,676,163$ 91,742,314$ 87,874,709$ 88,749,090$
ECA Revenues 55,781,981 54,747,517 52,089,181 53,434,189
Non-Operating Revenues 52,660,547 50,277,674 60,414,726 64,020,773
Interest Income 1,216,318 400,000 650,000 650,000
Non-DEC Revenues 201,335,009$ 197,167,505$ 201,028,616$ 206,854,052$
DEC Revenues 37,482,023 25,073,394 25,073,394 24,545,418
TOTAL REVENUES 238,817,032$ 222,240,899$ 226,102,010$ 231,399,470$
Use of Reserves - 6,987,310 3,365,880 -
TOTAL RESOURCES 238,817,032$ 229,228,209$ 229,467,890$ 231,399,470$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE PROPOSED
Administration 73,414,617$ 59,572,207$ 62,998,150$ 67,286,368$
Power Supply Administration 422,560 844,123 538,902 -
Energy Management 2,989,623 4,879,333 4,558,223 4,329,482
Energy Services 1,439,641 2,271,819 2,818,600 2,318,065
Regulatory & Risk 909,523 1,423,477 1,230,224 1,700,154
Wholesale Power 114,072,414 105,421,627 104,716,798 92,172,855
Denton Energy Center 16,310,997 21,538,759 21,552,276 33,402,359
Operations & Maintenance 4,934,518 6,215,565 5,928,605 6,063,697
System Operations 3,893,347 4,495,955 4,339,129 3,867,681
Distribution 2,467,109 4,681,242 4,577,067 4,179,852
Substations 3,218,935 3,883,774 3,468,084 4,094,907
General Operations Administration 548,390 1,000,770 886,634 -
Engineering 3,867,344 4,399,886 3,756,959 3,924,046
Miscellaneous 7,455,101 8,599,672 8,098,239 7,764,208
TOTAL EXPENDITURES 235,944,119$ 229,228,209$ 229,467,890$ 231,103,674$
PERSONNEL BY DIVISION 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
Administration 8.00 8.00 8.00 6.00
Power Supply Administration 2.00 2.00 2.00 -
Energy Management 16.00 15.00 15.00 12.00
Energy Services 6.00 6.00 6.00 5.00
Regulatory & Risk 5.00 5.00 5.00 8.00
Denton Energy Center 14.00 17.00 17.00 15.00
Operations & Maintenance 25.00 25.00 25.00 24.00
System Operations 22.00 22.00 22.00 19.00
Distribution 31.00 31.00 31.00 28.00
Substations 11.00 11.00 11.00 10.00
General Operations Administration 3.00 3.00 2.00 -
Engineering 17.00 17.00 18.00 18.00
Meter Operations 25.00 25.00 25.00 22.00
Miscellaneous 2.00 2.00 2.00 2.00
TOTAL PERSONNEL 187.00 189.00 189.00 169.00
83
ELECTRIC FUND
EXPENDITURES BY CLASSIFICATION
2018-19 2019-20 2019-20 2020-21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
TMPA Energy & Demand 1,549,412$ 4,300,836$ 4,300,836$ 8,800,603$
Renewable Energy 22,297,355 32,851,374 32,174,687 40,340,664
Market Energy 66,273,386 37,177,540 39,330,002 23,849,419
Total Purchased Power 90,120,153$ 74,329,750$ 75,805,525$ 72,990,686$
DEC Energy Expense (Fuel)6,954,969 12,475,775 11,000,000 10,346,819
Transmission of Power 16,997,292 18,616,102 17,911,273 19,182,169
Wholesale Power 114,072,414$ 105,421,627$ 104,716,798$ 102,519,674$
Personnel Services 17,795,822 22,968,401 22,900,384 20,756,119
Materials and Supplies 679,912 1,303,950 971,570 2,230,678
Maintenance and Repair 670,898 1,975,209 1,060,581 1,589,165
Insurance 745,713 822,952 1,403,470 1,403,811
Return on Investment 6,331,599 6,613,804 8,851,888 11,898,075
Franchise Fee 9,039,835 9,448,292 9,973,958 9,915,062
Miscellaneous 616,222 774,225 1,541,769 753,500
Operations 4,298,814 8,326,744 7,617,455 7,283,908
TMPA CABS 2,760,125 2,758,025 2,758,025 2,750,425
TMPA Scrubber 5,332,188 5,025,361 5,025,361 4,945,275
DME Non-DEC Other Debt 29,008,050 29,667,385 29,667,385 30,522,569
DEC Debt 13,549,388 17,278,198 17,278,198 17,285,053
Debt Service 50,649,751 54,728,969 54,728,969 55,503,322
Debt Defeasance - - - -
Interfund Transfers 14,730,804 16,844,036 15,701,049 17,250,360
Capital Outlay 16,312,335 - - -
TOTAL EXPENDITURES 235,944,119$ 229,228,209$ 229,467,890$ 231,103,674$
MAJOR BUDGET ITEMS
FY 2019-20 FY 2020-21
The budget included no rate changes. It reflected the
addition of 3 FTE's in the Denton Energy Center, one
transferred from within Electric. The budget included debt
funding $39.8 Million in capital projects.
The budget includes no rate changes and a reduction of 20
FTE's. The ROI rate has been increased from 3.5% to 6%
through the end of FY 2021-22. Also included is $61.5
Million of debt funding for capital projects.
84
WATER FUND
RESOURCE & EXPENDITURE SUMMARY
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Interest Operating 427,212$ 294,000$ 294,000$ 294,000$
Water Sales Residential 18,035,192 20,508,495 19,614,031 20,563,184
Water Sales Commercial 16,203,789 17,661,792 16,920,998 17,655,278
Water for Resale 1,113,851 1,184,134 1,473,383 1,360,648
Other Water 1,387,309 1,118,573 903,038 865,090
Cost of Service - General Fund 261,368 - 233,700 215,908
Cost of Service - Electric 467,340 168,130 468,130 335,843
Cost of Service - Wastewater 447,800 323,595 385,282 957,692
Cost of Service - Solid Waste 313,545 204,680 62,000 167,439
Impact Fee Revenues 5,700,000 6,605,000 6,605,000 6,605,000
TOTAL REVENUES 44,357,406$ 48,068,399$ 46,959,562$ 49,020,082$
Use of Reserves 3,618,404 2,993,364 2,787,476 3,924,125
TOTAL RESOURCES 47,975,810$ 51,061,763$ 49,747,038$ 52,944,207$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE PROPOSED
Water Administration 1,724,450$ 2,031,718$ 1,699,404$ 3,072,695$
Water Production 15,497,549 12,097,412 11,746,933 12,616,442
Water Distribution 7,444,534 7,200,148 7,063,944 11,186,324
Water Metering 2,226,420 2,635,834 2,561,431 3,293,464
Water Laboratory 833,349 613,747 564,127 619,962
Utilities Administration 1,281,984 1,591,070 1,332,588 883,592
Miscellaneous 18,967,524 24,891,834 24,778,611 21,271,728
TOTAL EXPENDITURES 47,975,810$ 51,061,763$ 49,747,038$ 52,944,207$
PERSONNEL BY DIVISION 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
Water Administration 10.00 10.00 8.00 7.00
Water Production 38.00 39.00 39.00 38.00
Water Distribution 28.00 29.00 29.00 27.00
Water Metering 16.50 18.00 18.00 18.00
Water Laboratory 5.00 5.00 5.00 5.00
Utilities Administration 8.00 9.50 8.50 6.50
TOTAL PERSONNEL 105.50 110.50 107.50 101.50
85
WATER FUND
EXPENDITURES BY CLASSIFICATION
2018-19 2019-20 2019-20 2020-21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Purchased Power 1,277,220$ 1,410,789$ 1,410,789$ 1,410,789$
Purchased Water 2,059 3,000 3,000 3,000
Personnel Services 7,654,405 8,902,207 8,510,158 8,652,990
Materials & Supplies 1,396,959 1,510,203 1,478,542 1,747,819
Maintenance & Repair 1,200,657 1,754,503 1,711,781 1,804,365
Insurance 223,433 232,790 232,790 232,790
Return on Investment 1,255,412 1,404,533 1,351,873 1,385,269
Franchise Fee 1,793,445 1,991,812 1,931,248 1,978,956
Miscellaneous 243,934 398,560 209,752 342,784
Operations 1,436,363 2,156,480 1,610,219 2,349,270
Debt Service 12,700,195 12,879,020 12,879,020 11,064,205
Cost of Service - General Fund 1,068,671 1,782,309 1,782,309 1,938,678
Cost of Service - Other 2,617,812 3,399,338 3,399,338 3,324,187
Capital Outlay 15,105,245 13,236,219 13,236,219 16,709,105
TOTAL EXPENDITURES 47,975,810$ 51,061,763$ 49,747,038$ 52,944,207$
MAJOR BUDGET ITEMS
2019-20 2020-21
The budget includes a 2% rate decrease for residential and
commercial customers. In addition, the budget reflects the
reduction of 6 FTE's.
The budget included no rate adjustments for water
customers. The budget reflected the addition of 1.5 FTEs
for Water Metering, 1 FTE for Water Production, 1.5 FTEs
for Utility Admin, and 1 FTE for Water Distribution.
86
WASTEWATER FUND
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Interest Operating 297,875$ 234,857$ 216,694$ 221,028$
Wastewater Residential 11,536,543 11,545,026 11,208,673 11,583,683
Wastewater Commercial 11,807,867 12,734,519 12,016,350 13,130,746
Wastewater Effluent Irrigation 78,904 60,424 60,424 60,424
Wastewater Wholesale 733,997 693,802 695,320 695,320
Other Wastewater 1,513,552 1,647,878 1,489,451 1,519,240
Drainage Fees 4,880,196 4,942,200 5,029,283 5,079,576
Transfers In 651,795 587,896 587,894 599,652
Impact Fee Revenues 2,000,000 4,270,000 4,270,000 4,270,000
TOTAL REVENUES 33,500,729$ 36,716,602$ 35,574,090$ 37,159,670$
Use of Reserves 3,561,908 1,608,273 1,858,333 ‐
TOTAL RESOURCES 37,062,637$ 38,324,875$ 37,432,423$ 37,159,670$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE PROPOSED
Wastewater Administration 947,792$ 1,002,132$ 930,545$
Water Reclamation 9,588,347 6,979,010 6,675,233 5,920,562
Wastewater Collection 7,377,372 7,558,988 6,906,390 6,434,985
Beneficial Reuse 1,356,287 1,388,187 1,200,544 1,428,864
Wastewater Laboratory 490,603 675,237 592,993 561,709
Industrial Pretreatment 743,073 826,932 767,461 1,663,762
Drainage 3,516,913 3,191,747 3,751,299 4,073,671
Watershed Protection 906,340 1,034,605 974,011 1,099,207
Miscellaneous 10,886,983 14,000,925 13,991,773 13,399,878
Drainage Miscellaneous 773,738 737,961 737,961 720,556
Field Services 475,189 929,151 904,214 1,563,991
TOTAL EXPENDITURES 37,062,637$ 38,324,875$ 37,432,423$ 36,867,185$
PERSONNEL BY DIVISION 2018‐19 2019‐20 2019‐20 2020‐21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
Wastewater Administration 6.00 6.00 5.00 0.00
Water Reclamation 26.00 26.00 25.50 22.50
Wastewater Collection 33.00 37.00 37.00 35.00
Beneficial Reuse 7.00 7.00 7.00 6.00
Wastewater Laboratory 4.00 4.00 4.00 4.00
Industrial Pretreatment 7.50 7.50 7.50 7.50
Drainage 16.00 20.00 20.00 20.00
Watershed Protection 8.00 8.00 8.00 8.00
Field Services 6.00 6.00 11.00 9.00
TOTAL PERSONNEL 113.50 121.50 125.00 112.00
87
WASTEWATER FUND
EXPENDITURES BY CLASSIFICATION
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Purchased Power 1,050,818$ 1,221,000$ 1,220,000$ 1,221,000$
Personnel Services 7,910,033 9,375,646 8,951,899 8,421,033
Materials & Supplies 1,003,992 1,350,575 1,098,940 1,215,708
Maintenance & Repair 1,071,889 1,770,257 1,552,580 1,694,791
Insurance 232,020 265,744 265,744 265,744
Miscellaneous 73,183 84,718 59,168 36,303
Operations 2,086,808 2,624,964 2,117,481 2,236,376
Return on Investment 871,548 1,196,502 1,028,959 1,069,241
Franchise Fee 1,245,069 1,334,082 1,469,942 1,527,487
Debt Service 6,858,067 7,478,576 7,479,000 7,043,462
Cost of Service ‐ General Fund 1,188,776 1,661,834 1,661,834 1,778,206
Cost of Service ‐ Other 2,506,628 4,211,635 3,711,635 3,865,705
Capital Outlay 10,963,806 5,749,342 6,815,241 6,492,128
TOTAL EXPENDITURES 37,062,637$ 38,324,875$ 37,432,423$ 36,867,185$
MAJOR BUDGET ITEMS
FY 2019‐20 FY 2020‐21
The budget included no rate adjustments for wastewater
customers. The budget reflected the addition of 4 FTEs for a
new crew in Wastewater Collection and 4 FTEs for a new
crew in Drainage.
The budget includes no rate adjustments. Additionally the
budget reflects the reduction of 13 FTE's and the
elimination of the wastewater admininstration division.
88
SOLID WASTE FUND
RESOURCE & EXPENDITURE SUMMARY
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Interest Operating $ 47,050 $ 54,000 $ 64,000 $ 169,000
Residential 5,680,629 5,701,383 5,491,314 5,100,884
Residential Recycling 5,254,091 5,308,379 4,513,408 4,749,273
Front /Side Load 9,117,028 9,379,376 9,265,646 9,348,831
Roll Off Open Top 5,771,074 5,824,043 6,286,276 7,170,199
Roll off Compactor 1,450 - - -
Commercial Recycling 1,409,972 1,705,012 899,823 869,608
Landfill Gate 3,488,850 3,190,244 4,466,741 4,781,749
Landfill Wholesale 2,832,098 2,570,685 5,013,586 5,621,818
Other Solid Waste 1,121,891 1,435,613 1,881,310 1,780,409
Transfers In 30,621 222,678 222,678 226,380
TOTAL REVENUES $ 34,754,753 $ 35,391,413 $ 38,104,782 $ 39,818,151
Use of Reserves - 3,058,988 - 4,305,620
TOTAL RESOURCES $ 34,754,753 $ 38,450,401 $ 38,104,782 $ 44,123,771
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE PROPOSED
Solid Waste Administration $ 1,901,360 $ 3,028,504 $ 2,823,716 $ 3,172,905
Residential Collection 5,591,328 7,163,056 6,600,506 5,860,546
Commercial Collection 4,789,457 5,777,709 5,596,950 4,705,228
Collection Special Projects - - - 456,427
Solid Waste Disposal 3,860,098 5,624,119 5,301,723 11,485,489
HCC 347,613 495,105 300,309 492,468
Diversion Processing/BMR 852,175 - 2,397 -
Public Outreach 256,990 435,929 308,163 307,921
Keep Denton Beautiful (KDB) 346,873 420,258 295,863 -
Site Operations 1,523,764 1,137,164 1,024,129 980,670
Miscellaneous 13,825,634 14,368,557 14,368,557 16,662,117
TOTAL EXPENDITURES $ 33,295,291 $ 38,450,401 $ 36,622,312 $ 44,123,771
PERSONNEL BY DIVISION 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
Solid Waste Administration 13.00 21.00 20.00 23.00
Residential Collection 42.00 42.00 40.00 40.00
Commercial Collection 28.00 29.00 38.00 27.00
Collection Special Projects - - - 7.00
Solid Waste Disposal 11.00 18.00 18.00 18.00
Home Chemical Collection (HCC) 4.00 4.00 4.00 3.00
Diversion Processing BMR 6.00 - - -
Public Outreach 3.00 3.00 3.00 3.00
Keep Denton Beautiful (KDB) 3.50 3.50 - -
Site Operations 12.00 3.00 3.00 2.00
TOTAL PERSONNEL 122.50 123.50 128.00 123.00
89
SOLID WASTE FUND
EXPENDITURES BY CLASSIFICATION
2018-19 2019-20 2019-20 2020-21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services $ 9,828,170 $ 11,203,651 $ 10,879,651 $ 10,719,637
Materials & Supplies 224,970 804,539 716,813 429,412
Maintenance & Repair 238,423 701,789 254,877 226,516
Insurance 269,506 259,651 240,308 291,624
Franchise Fee 1,733,559 1,755,737 1,755,737 1,971,139
Miscellaneous 77,954 102,520 86,262 74,120
Operations 6,061,124 7,291,657 6,967,792 6,786,660
Debt Service 8,995,034 8,449,482 8,449,482 6,968,199
Landfill Closure 854,201 609,985 - 702,648
Cost of Service - General Fund 1,473,799 1,583,960 1,583,960 1,751,446
Cost of Service - Other 2,210,901 3,081,280 3,081,280 3,499,337
Capital Outlay 1,327,649 2,606,150 2,606,150 10,703,033
TOTAL EXPENDITURES $ 33,295,291 $ 38,450,401 $ 36,622,312 $ 44,123,771
The budget included no rate increases for solid waste
customers, the addition of 1 FTE to the disposal operation,
and no longer included the BMR operation.
MAJOR BUDGET ITEMS
FY 2019-20 FY 2020-21
This budget includes a 4.7% residential rate decrease.
There was also a reduction of 5 FTEs: a solid waste
analyst, a household hazardous waste supervisor, an
assistant collections manager, and 2 KDB positions that
moved to parks and rec. It also includes an addition of a
new division, Collection Special Projects, and no longer
includes the KDB operations.
90
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Airport Land Leases 641,725$ 628,686$ 638,633$ 646,810$
Hangar Leases 98,041 139,365 144,000 144,000
FBO Fuel Commissions 209,927 211,552 155,327 161,495
FBO Hangar/Tiedown Commissions 119,727 132,602 99,504 101,628
Miscellaneous 15,252 2,835 18,412 -
Airport Gas Royalties 313,325 358,900 216,310 209,821
Interest Income 101,244 22,263 87,884 85,248
TOTAL REVENUES 1,499,241$ 1,496,203$ 1,360,070$ 1,349,002$
Use of Reserves 93,226 48,449 - 570,894
TOTAL RESOURCES 1,592,467$ 1,544,652$ 1,360,070$ 1,919,896$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services 501,861$ 518,930$ 445,488$ 367,652$
Materials & Supplies 17,554 45,290 19,736 34,790
Maintenance & Repair 31,657 72,400 39,012 72,400
Insurance 43,792 24,376 24,376 26,134
Miscellaneous - 100 - 100
Operations 176,035 250,565 127,054 210,905
Debt Service - - - 762,923
Cost of Service - General Fund 433,728 233,540 233,540 240,546
Cost of Service - Other 87,819 149,451 149,451 154,446
Capital Outlay 300,021 250,000 300,000 50,000
TOTAL EXPENDITURES 1,592,467$ 1,544,652$ 1,338,657$ 1,919,896$
PERSONNEL 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
TOTAL PERSONNEL 6.00 6.00 6.00 5.00
RESOURCE AND EXPENDITURE SUMMARY
AIRPORT FUND
The budget included funding for airfield pavement ($250,000).
MAJOR BUDGET ITEMS
FY 2019-20 FY 2020-21
The budget includes the addition of Airport debt service from the
General Debt Service Fund and the reduction of one FTE for the
Airport Manager position.
91
CUSTOMER SERVICE FUND
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Other Fees 43,750$ 58,000$ 83,188$ 58,000$
Cost of Service - General Fund 257,917 283,730 259,097 270,571
Cost of Service - Electric 2,889,757 3,355,423 3,064,108 3,301,848
Cost of Service - Water 754,642 949,932 867,460 791,483
Cost of Service - Wastewater 635,961 771,058 704,115 670,703
Cost of Service - Solid Waste 674,695 808,066 737,910 941,406
TOTAL REVENUES 5,256,722$ 6,226,208$ 5,715,878$ 6,034,011$
Use of Reserves 37,962 - - -
TOTAL RESOURCES 5,294,684$ 6,226,208$ 5,715,878$ 6,034,011$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services 3,075,502$ 3,540,366$ 3,204,797$ 3,110,286$
Materials & Supplies 317,983 388,500 378,003 372,000
Maintenance & Repair - 2,250 1,051 1,500
Insurance 50,423 55,167 55,167 63,185
Miscellaneous 5,541 4,000 887 1,200
Operations 852,149 1,137,155 927,203 1,387,070
Cost of Service - General Fund 389,917 504,608 504,608 504,608
Cost of Service - Other 565,475 594,162 594,162 594,162
Captial Outlay 37,694 - 50,000 -
TOTAL EXPENDITURES 5,294,684$ 6,226,208$ 5,715,878$ 6,034,011$
PERSONNEL BY DIVISION 2018‐19 2019‐20 2019‐20 2020‐21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
TOTAL PERSONNEL 42.50 45.00 45.00 43.00
MAJOR BUDGET ITEMS
2019‐20 2020‐21
The budget included $200,000 for an anticipated increase in
credit card fees and $50,000 for an increase to the PLUS One
Program. Addition of 1.5 FTEs for Customer Service
Representatives and 1.0 FTE for a Quality Control Specialist
The budget includes the elimination of an Administrative
Assistant III position (1 FTE) and an Assistant Customer
Service Manager position (1 FTE).
92
TECHNOLOGY SERVICES FUND
RESOURCE & EXPENDITURE SUMMARY
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Cost of Service - Electric Fund 5,816,088$ 5,426,417$ 5,117,860$ 4,953,695$
Cost of Service - Water Fund 412,013 507,536 478,677 580,714
Cost of Service - Wastewater Fund 494,519 683,605 644,734 706,633
Cost of Service - Solid Waste Fund 591,730 606,527 572,039 675,321
Cost of Service - General Fund 6,765,062 7,691,320 7,253,977 8,263,195
Cost of Service - Risk Retention Fund 54,896 87,043 82,094 68,086
Cost of Service - Facilities Fund - 170,262 160,581 189,748
Cost of Service - Recreation Fund 443,673 441,148 416,063 550,766
Cost of Service - Street Improvement Fund 121,569 186,688 176,073 150,268
Cost of Service of Service - Airport Fund 62,174 76,322 71,982 93,890
Cost of Service - Materials Management Fund 124,057 297,422 280,510 221,358
Cost of Service - Fleet Services Fund 115,054 116,303 109,690 74,144
Cost of Service - Customer Service Fund - 550,591 519,283 647,628
Cost of Service - Engineering Fund 255,098 297,505 280,588 346,891
Transfer - Municipal Court Tech Fund 76,886 100,000 100,000 -
Miscellaneous 703,044 44,520 36,302 -
Interest Income - - - -
TOTAL REVENUES 16,035,863$ 17,283,209$ 16,300,453$ 17,522,337$
Use of Reserves - 775,175 835,098 324,217
TOTAL RESOURCES 16,035,863$ 18,058,384$ 17,135,551$ 17,846,554$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE PROPOSED
Administration 3,548,839$ 2,782,252$ 2,876,995$ 2,800,970$
Infrastructure 2,147,046 2,679,582 2,494,674 2,530,960
Radio/Fiber Communications 1,455,880 2,172,901 1,829,676 1,789,593
Geographic Information Systems 572,063 708,745 656,745 693,619
Applications Development 1,915,780 2,241,540 2,241,540 2,294,808
User Support 1,458,430 1,721,822 1,691,502 1,979,268
Public Safety/Projects 1,394,662 2,127,673 2,089,455 2,595,514
Regulatory Compliance 501,318 689,471 621,295 634,656
Electric Fund Tech Support 3,010,221 2,934,398 2,633,669 2,527,166
TOTAL EXPENDITURES 16,004,239$ 18,058,384$ 17,135,551$ 17,846,554$
PERSONNEL 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
Administration 6.75 8.75 8.75 7.75
Infrastructure 8.00 7.00 7.00 7.00
Radio/Fiber Communications 11 10.00 10.00 8.00
Geographic Information Systems 3.00 3.00 3.00 3.00
Applications Development 6.00 7.00 7.00 7.00
User Support 9.00 9.00 9.00 9.00
Public Safety Support 1.00 1.00 1.00 1.00
Regulatory Compliance 3.00 4.00 4.00 4.00
Electric Fund Tech Support 9.00 12.00 12.00 10.00
TOTAL PERSONNEL 56.75 61.75 61.75 56.75
93
TECHNOLOGY SERVICES FUND
EXPENDITURES BY CLASSIFICATION
2018-19 2019-20 2019-20 2020-21
EXPENDITURE ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services 6,228,789$ 7,367,219$ 7,217,219$ 7,276,018$
Materials & Supplies 292,326 357,166 445,486 344,508
Maintenance & Repair 3,508,729 5,261,784 4,651,604 5,770,387
Insurance 72,923 87,517 87,517 97,416
Operations 1,916,660 2,809,790 2,558,817 2,690,982
Debt Service 10,150 334,265 334,265 334,265
Cost of Service - General Fund 458,953 558,398 558,398 367,035
Cost of Service - Other 210,752 324,704 324,704 400,799
Capital Outlay 15,734 16,206 16,206 419,600
Fixed Assets 3,289,223 941,335 941,335 145,544
TOTAL EXPENDITURES 16,004,239$ 18,058,384$ 17,135,551$ 17,846,554$
The budget includes $24,720 for Nearmap Aerials maintenance
and upgrades, $30,000 for AntiVirus licenses, $119,010 for
Licenses (Police and Fire), $74,230 for Phone Service (Police and
Fire), and $145,544 for fixed assets (Police and Public Safety). The
budget also includes a decrease of 5 FTEs: IT Project Coordinator;
Network Infrastructure Architect I; Senior Fiber Technician;
Applications Architect I; and, Systems Architect II.
The budget included $401,000 for Vblock Server Refresh, $242,581 for
Motorolla Radio Maintenance Payment, $123,477 for AT&T FirstNet for
Police, $325,386 for Axon System body cameras and in-car video, and
$145,000 for Human Capital Management (HCM) Application. The budget
also includes 1.75 FTEs in mid-year additions, one Admin IV and one GIS
Seasonal Tech.
MAJOR BUDGET ITEMS
FY 2019-20 FY 2020-21
94
MATERIALS MANAGEMENT FUND
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Sale of Scrap Material 422$ 1,000$ -$ -$
Postage Fees 53,612 52,000 47,015 52,000
Warehouse Sales 8,738,059 14,728,427 10,154,048 13,284,737
Miscellaneous Income 112,589 144,760 151,753 129,000
Cost of Service - General Fund 590,477 665,489 665,489 572,313
Cost of Service - Electric Fund 665,158 862,020 862,020 375,744
Cost of Service - Water Fund 88,633 288,842 288,842 166,744
Cost of Service - Wastewater Fund 129,326 271,461 271,461 181,705
Cost of Service - Solid Waste Fund 87,742 108,733 108,733 76,426
Cost of Service - Other Funds 389,491 555,838 555,838 1,048,746
Auction Proceeds 34,621 - - -
TOTAL REVENUES 10,890,130$ 17,678,570$ 13,105,199$ 15,887,415$
Use of Reserves 502,595 528,271 601,319 -
TOTAL RESOURCES 11,392,725$ 18,206,841$ 13,706,518$ 15,887,415$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE PROPOSED
Purchasing 1,896,230$ 2,391,228$ 2,262,658$ 2,207,728$
Warehouse 827,467 1,029,186 826,429 747,508
Inventory 8,669,028 14,786,427 10,617,431 12,786,427
TOTAL EXPENDITURES 11,392,725$ 18,206,841$ 13,706,518$ 15,741,663$
PERSONNEL 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
Purchasing 14.00 16.00 17.50 16.00
Warehouse 9.00 8.00 9.00 6.00
TOTAL PERSONNEL 23.00 24.00 26.50 22.00
RESOURCE & EXPENDITURE SUMMARY
95
MATERIALS MANAGEMENT FUND
EXPENDITURES BY CLASSIFICATION
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services 2,023,495$ 2,309,854$ 2,278,911$ 1,843,410$
Materials & Supplies 56,270 39,153 22,769 43,953
Inventory - 14,780,427 10,317,431 12,780,427
Maintenance & Repair 4,207 23,100 7,614 23,100
Insurance 31,786 42,637 42,637 49,434
Miscellaneous 937 1,000 975 1,000
Operations 168,323 188,450 126,960 141,665
Debt Service - - 47,936 47,936
Cost of Service - General Fund 472,107 524,797 524,797 471,920
Cost of Service - Other 8,635,600 297,423 336,488 338,818
TOTAL EXPENDITURES 11,392,725$ 18,206,841$ 13,706,518$ 15,741,663$
MAJOR BUDGET ITEMS
FY 2019-20 FY 2020-21
The budget includes the mid-year add of 1 FTE for a Paralegal, the
transfer of 1 FTE to Electric, 1 FTE for a Purchasing Assistant, and
the removal of a rent payments to Solid Waste.
The budget includes the elimination of Logistics Specialist (1
FTE), Warehouse Assistant (1 FTE), Warehouse Operations
Specialist II (1 FTE), Buyer (1 FTE), and a Procurement Assistant
(0.5 FTE).
96
FLEET MANAGEMENT FUND
RESOURCE & EXPENDITURE SUMMARY
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Fuel Sales 3,377,066$ 3,175,927$ 2,029,874$ 2,656,200
Parts & Maintenance 6,252,056 6,362,000 6,736,052 6,890,000
Rental Fleet 42,034 30,000 6,275 30,000
Sublet Repairs 1,380,217 1,250,000 1,167,775 1,250,000
Administrative Fee Transfer - - - -
Miscellaneous Income 3,383 10,000 4,486 10,000
Interest Income 21,316 1,500 4,847 5,000
TOTAL REVENUES 11,076,072$ 10,829,427$ 9,949,309$ 10,841,200$
Use of Reserves 464,891 - 75,047 -
TOTAL RESOURCES 11,540,963$ 10,829,427$ 10,024,356$ 10,841,200$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services 2,219,040$ 2,481,386$ 2,398,737$ 2,469,692$
Materials & Supplies 139,659 116,678 93,635 99,100
Inventory (Fuel only) 2,985,631 2,967,100 2,029,874$ 2,656,200
Maintenance & Repair 78,852 140,000 70,000 70,000
Insurance 37,591 40,929 40,929 47,084
Fuel Contingency - - - -
Operations 4,756,371 4,403,460 4,806,912 4,730,980
Interest Expense 10,677 - - -
Debt Service - 60,759 60,759 60,759
Cost of Service - General Fund 350,479 223,628 202,663 225,766
Cost of Service- Other 176,663 395,487 320,847 471,097
Capital Outlay 786,000 - - -
Fixed Assets - - - -
TOTAL EXPENDITURES 11,540,963$ 10,829,427$ 10,024,356$ 10,830,678$
PERSONNEL 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
TOTAL PERSONNEL 26.00 26.00 26.00 26.00
2015-16
MAJOR BUDGET ITEMS
2019-20 2020-21
The budget includes increases to the gas & oil, vehicle maintenance,
and small tools & instruments accounts.
The budget included $285,700 for increased fuel purchases. Added
2.00 FTE Heavy Equipment Refuse Truck Technicians. Removed
shop fee. Reduced parts mark-up and removed sublet mark-up.
97
RISK RETENTION FUND
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Commercial Insurance 926,959$ 951,685$ 951,685$ 951,728$
Self Insurance 1,964,416 2,283,302 2,283,302 2,428,152
Worker's Compensation 624,492 631,500 600,879 631,500
Interest Income 67,588 50,000 64,078 50,000
Other Revenues 107,617 50,000 64,078 50,000
TOTAL REVENUES 3,691,072$ 3,966,487$ 3,964,022$ 4,111,380$
Use of Reserves 426,872 49,589 1,412,746 -
TOTAL RESOURCES 4,117,945$ 4,016,076$ 5,376,768$ 4,111,380$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services 1,261,028$ 1,247,178$ 1,118,208$ 838,656$
Materials & Supplies 14,901 22,100 10,343 19,600
Maintenance & Repair 295,181 206,600 212,325 206,600
Insurance 1,253,721 1,583,175 2,856,764 1,583,228
Miscellaneous 723,632 305,000 359,000 304,000
Operations 335,940 447,550 615,655 948,323
Cost of Service - General Fund - 94,791 94,791 71,428
Cost of Service- Other 233,543 109,682 109,682 98,543
TOTAL EXPENDITURES 4,117,945$ 4,016,076$ 5,376,768$ 4,070,378$
PERSONNEL 2018‐19 2019‐20 2019‐20 2020‐21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
TOTAL PERSONNEL 10.00 10.00 10.00 7.00
MAJOR BUDGET ITEMS
FY 2019‐20 FY 2020‐21
The budget includes the removal of 3 FTEs for Safety Specialist,
Safety & Claims Administrator, Utility Safety & Training
Supervisor.
The budget includes the transfer of 1 FTE for a Human Resources
Coordinator to the Human Resources budget.
98
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Employee Contributions - Health 3,281,227$ 3,513,200$ 3,499,879$ 3,513,200$
Employee Contributions - Dental 1,188,089 1,232,100 1,276,219 1,232,100
Employee Contributions - Vision 134,952 138,800 145,647 138,800
Employee Contributions - STD 191,711 201,000 215,081 201,000
Retiree Contributions 939,450 874,000 971,026 1,000,000
City Contributions - Health Insurance 19,735,475 22,940,000 22,940,000 22,090,000
City Contributions - LTD 119,341 106,000 132,228 106,000
City Contributions - Life Insurance 54,163 55,000 60,033 55,000
Pharmacy Rebates 888,501 950,000 978,429 1,000,000
Other 551,051 552,000 550,804 552,000
TOTAL REVENUES 27,083,962$ 30,562,100$ 30,769,347$ 29,888,100$
Use of Reserves 744,491 43,432 - 176,000
TOTAL RESOURCES 27,828,453$ 30,605,532$ 30,769,347$ 30,064,100$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE PROPOSED
Long Term Disability 113,421$ 105,000$ 107,801$ 113,000$
Life Insurance 442,838 448,000 462,227 448,000
Short Term Disability 200,635 202,000 200,496 202,000
Dental Insurance 1,240,769 1,233,000 1,220,941 1,233,000
Vision Insurance 141,052 139,000 123,383 139,000
Health Insurance 25,589,733 28,370,600 26,013,964 27,820,600
Transfers 19,066 18,932 18,932 19,500
Health Clinic Costs 80,939 89,000 112,686 89,000
TOTAL EXPENDITURES 27,828,453$ 30,605,532$ 28,260,431$ 30,064,100$
Note:
STD ‐ Short Term Disability
LTD ‐ Long Term Disability
MAJOR BUDGET ITEMS
FY 2019‐20 FY 2020‐21
HEALTH INSURANCE FUND
RESOURCE & EXPENDITURE SUMMARY
The budget includes no major changesThe budget includes no major changes.
99
ENGINEERING SERVICES FUND
RESOURCE & EXPENDITURE SUMMARY
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Loading Permits 2,295$ 2,200$ 9,700$ 2,200$
Parking Lot Permits - 20,000 - -
Overtime Inspections 34,835 20,000 20,000 20,000
R.O.W. Inspection Fees 249,250 160,000 160,000 270,000
Public Works Inspection 790,013 1,100,000 1,295,073 689,990
Network Node application fees - 20,000 50,000 20,000
Capital Charge Back 2,633,544 4,034,952 3,462,631 4,953,402
Real Estate Application 5,900 7,500 5,000 7,500
Interest Income 46,226 - - -
Development Fees 610,854 668,530 1,168,529 1,834,347
Transfers/Subledger Charges 3,189,411 2,540,431 2,040,231 1,689,798
TOTAL REVENUES 7,562,328$ 8,573,613$ 8,211,164$ 9,487,237$
Use of Reserves 137,201 - 227,733 -
TOTAL RESOURCES 7,699,529$ 8,573,613$ 8,438,897$ 9,487,237$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE PROPOSED
Engineering Administration -$ -$ -$ 267,316$
Project Management - - - 797,718
Engineering 3,565,009 4,073,069 4,146,879 3,157,953
Public Works Inspections 1,508,776 1,534,867 1,512,171 1,406,520
Development Review 1,301,943 1,041,530 1,281,904 1,780,884
Real Estate 780,124 987,400 764,447 1,036,711
Traffic 543,677 936,747 733,496 1,040,135
TOTAL EXPENDITURES 7,699,529$ 8,573,613$ 8,438,897$ 9,487,237$
PERSONNEL BY DIVISION 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
Engineering Administration - - - 3.00
Project Management - - - 5.00
Engineering 22.00 22.00 25.00 17.00
Public Works Inspections 14.00 14.00 13.00 13.00
Development Review 6.00 2.00 2.00 2.00
Real Estate 6.00 6.00 6.00 6.00
Traffic 4.00 6.00 5.00 5.00
TOTAL PERSONNEL 52.00 50.00 51.00 51.00
100
ENGINEERING SERVICES FUND
EXPENDITURES BY CLASSIFICATION
2018-19 2019-20 2019-20 2020-21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services 4,926,551$ 6,221,870$ 5,885,442$ 6,184,221$
Materials & Supplies 148,480 152,337 67,743 81,500
Maintenance & Repair 12,135 37,250 16,000 14,000
Insurance 43,103 64,344 64,344 72,939
Miscellaneous 672 7,666 3,210 6,500
Operations 933,462 1,095,248 1,407,260 1,924,850
Cost of Service - General Fund 420,545 561,869 561,869 578,725
Cost of Service - Other 463,453 433,029 433,029 624,502
Capital Outlay 832,906 - - -
TOTAL EXPENDITURES 7,781,307$ 8,573,613$ 8,438,897$ 9,487,237$
The budget includes the creation of two new divisions
(Administration and Project Management) to segregate
activities.
MAJOR BUDGET ITEMS
FY 2019-20 FY 2020-21
The budget includes 4 FTEs (3 Project Facilitators and 1
Associate Planner) transferring to the General Fund Planning
Department. The budget also includes the addition of a Traffic
Engineer, a Project Manager, the mid year addition of 4
Development Project FTEs, the reclass of 4 Development
Review FTEs to Engineering positions, and 1 Public Works
Inspector FTE converted into an Engineer Position.
101
FACILITIES MANAGEMENT FUND
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Cost of Service - General Fund -$ 2,429,079$ $2,265,701 $2,324,038
Cost of Service - Electric Fund - 495,467 461,931 $534,306
Cost of Service - Water Fund - 295,156 $278,043 $238,011
Cost of Service - Wastewater Fund - 308,597 $290,263 $259,633
Cost of Service - Solid Waste Fund - 873,703 $836,307 $1,074,733
Cost of Service - Materials Management Fund - 162,637 $155,706 $119,857
Cost of Service - Customer Service Fund - 23,721 $22,614 $18,881
Cost of Service - Fleet Services Fund - 96,947 $89,591 $114,178
Cost of Service - Technology Services Fund - 129,761 $124,576 $88,200
Cost of Service - Health Insurance Fund - - - -
Cost of Service - Engineering Services Fund - 65,572 $62,508 $33,441
Cost of Service - Risk Retention Fund - 15,101 $14,899 $3,439
Cost of Service - Airport Fund - 52,693 $47,189 $90,596
Cost of Service - Recreation Fund - - - $312,045
Cost of Service - Street Improvement Fund - 15,868 $15,355 $8,523
TOTAL REVENUES -$ 4,964,302$ 4,664,683$ 5,219,881$
Use of Reserves - - - - -
TOTAL RESOURCES -$ 4,964,302$ 4,664,683$ 5,219,881$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE PROPOSED
Administration -$ 1,015,167$ 1,283,364$ 1,322,980$
Maintenance - 3,231,676 2,613,114 3,328,024
Projects - 717,459 768,206 568,877
TOTAL EXPENDITURES -$ 4,964,302$ 4,664,683$ 5,219,881$
PERSONNEL 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
Administration - 3.00 4.0 2.00
Maintenance - 11.50 11.5 10.00
Projects - 5.00 5.0 4.00
TOTAL PERSONNEL - 19.5 20.5 16.00
RESOURCE & EXPENDITURE SUMMARY
102
FACILITIES MANAGEMENT FUND
EXPENDITURES BY CLASSIFICATION
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services -$ 2,058,302$ 1,958,000$ 1,712,245$
Materials & Supplies - 52,624 52,527 58,506
Maintenance & Repair - 1,406,562 1,264,188 1,582,273
Insurance - 33,591 33,591 41,565
Miscellaneous - 1,544 - -
Operations - 1,241,417 1,186,115 1,362,942
Cost of Service - Other - 170,262 170,262 462,350
TOTAL EXPENDITURES -$ 4,964,302$ 4,664,683$ 5,219,881$
The Facilities Management budget was broken out from the General
Fund budget to an Internal Service Fund.
The budget includes the elimination of the Facilities Manager,
Facilities Analyst, Facilities Technician Foreman, Facilities
Maintenance Technician & Assistant Project Manager.
MAJOR BUDGET ITEMS
FY 2019-20 FY 2020-21
103
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Street Cut Reimbursements 192,014$ 371,423$ 371,423$ 378,851$
Bond Sale Savings 1,034,582 1,184,582 1,184,582 1,243,811
Franchise Fees 12,717,231 13,087,053 13,087,053 13,634,688
Misc. Income 50,522 10,000 43,361 45,000
TOTAL REVENUES 13,994,349$ 14,653,058$ 14,686,419$ 15,302,350$
Use of Reserves - 1,078,058 - 591,407
TOTAL RESOURCES 13,994,349$ 15,731,116$ 14,686,419$ 15,893,757$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services 3,282,814$ 3,505,267$ 3,164,472$ 3,313,812$
Materials & Supplies 108,903 87,150 83,550 202,600
Maintenance & Repairs 6,776,685 10,079,459 8,945,604 10,325,000
Insurance 72,727 94,312 94,312 87,078
Miscellaneous 5,062 5,000 4,500 7,100
Operations 837,101 700,302 603,773 1,008,847
Debt Service 129,250 128,125 128,125 128,125
Cost of Service - General Fund - 872,098 872,098 590,913
Cost of Service - Other 121,569 259,403 259,403 230,282
Capital Outlay 841,934 - - -
TOTAL EXPENDITURES 12,176,045$ 15,731,116$ 14,155,837$ 15,893,757$
PERSONNEL 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
TOTAL PERSONNEL 43.00 43.00 43.00 38.00
STREET IMPROVEMENT FUND
RESOURCE & EXPENDITURE SUMMARY
MAJOR BUDGET ITEMS
FY 2019-20 FY 2020-21
This budget includes the reduction of 1 construction projects
manager, 1 field service supervisor, and 3 field services workers.
The budget included 1 FTE transfer of the Deputy Director of
Operations from Engineering.
104
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Recreation Centers 678,333$ 650,002$ 142,852$ 473,329$
Special Projects 2,760 2,910 - 2,500
Marketing 44,045 50,759 16,000 38,952
Civic Center 57,350 41,174 52,831 46,406
Senior Center 23,556 159,001 54,000 217,436
Youth and Teen Services 547,621 540,484 145,000 405,363
Goldfield Tennis Center 218,815 189,635 140,500 142,226
Civic Center Pool 155,152 74,979 - 109,810
American Legion Hall - 6,712 - 5,034
Golf 103,761 144,962 52,000 108,722
Athletics 312,062 356,727 115,000 267,545
Miscellaneous Income 71,421 75,421 27,000 56,531
Interest Income 17,982 2,000 - 12,875
Admin Transfer - General Fund 3,076,517 4,228,056 3,624,725 4,573,975
TOTAL REVENUES 5,309,375$ 6,522,822$ 4,369,908$ 6,460,704$
Use of Reserves - 261,773 261,772 122,618
TOTAL RESOURCES 5,309,375$ 6,784,595$ 4,631,680$ 6,583,322$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services 3,025,648$ 3,501,607$ 2,564,368$ 2,885,787$
Materials & Supplies 485,737 630,634 326,468 570,000
Maintenance & Repair 65,405 73,958 61,473 78,463
Insurance 105,189 108,602 108,602 120,984
Miscellaneous - 283,750 61,060 283,750
Operations 953,837 1,392,171 693,664 1,211,607
Cost of Service 637,441 668,873 668,873 1,307,731
Capital Outlay 24,380 125,000 147,172 125,000
TOTAL EXPENDITURES 5,297,637$ 6,784,595$ 4,631,680$ 6,583,322$
PERSONNEL 2018-19 2019-20 2019-20 2020-21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
57.87 57.87 55.87 50.87
RECREATION FUND
RESOURCE AND EXPENDITURE SUMMARY
MAJOR BUDGET ITEMS
FY 2019-20 FY 2020-21
The budget includes the addition the reduction 5 FTEs,
Recreation Coordinators (3 FTEs), Recreation Supervisor (1 FTE),
and Recreation Specialist (1 FTE).
The budget includes the transfer of 2.00 FTEs from General Fund
Parks Administration and a mid-year addition of 0.50 FTE
Recreation Coordinator.
105
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Hotel Occupancy Tax 2,342,588$ 2,490,655$ 2,490,655$ 1,618,926$
Convention Center Hotel 697,160 884,509 884,509 453,850
Interest Income & Refunds 67,454 - 28,455 482,488
TOTAL REVENUES 3,107,202$ 3,375,164$ 3,403,619$ 2,555,264$
Use of Reserves 385,704 41,329 12,874 173,266
TOTAL RESOURCES 3,492,906$ 3,416,493$ 3,416,493$ 2,728,530$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Black Chamber of Commerce 26,000$ 26,520$ 26,520$ 26,520$
Chamber of Commerce CVB 1,139,896 1,162,694 1,162,694 1,067,255
CVB Welcome Center 230,885 235,503 235,503 186,600
Cinco de Mayo 15,270 - - -
Civic Center Operations 29,293 34,150 34,150 34,150
Explorium Denton 7,000 - - -
Historic Denton 1,000 1,020 1,020 1,020
African American Scholarship Fndn. 16,000 40,750 40,750 29,340
Denton Community Market 25,000 50,000 50,000 50,000
Denton Community Theatre 25,500 25,500 25,500 20,430
Denton County History & Culture 157,590 160,742 160,742 160,500
Denton Day of the Dead Festival - 5,500 5,500 5,500
Denton Festival Foundation 105,060 107,161 107,161 88,750
Denton Holiday Festival Association 23,500 23,500 23,500 23,500
Denton Parks Foundation - 39,780 39,780 39,780
Denton Public Art Committee 75,037 81,004 81,004 35,000
Denton Square Maintenance 31,518 - - -
Dog Days of Summer 19,001 19,381 19,381 19,381
Greater Denton Arts Council 145,160 150,026 150,026 150,026
Juneteenth Committee 20,522 - - -
Kiwanis 6,000 6,120 6,120 4,500
Main Street Association 34,947 35,700 35,700 35,700
Texas Veterans Hall of Fame - - - 8,000
Music Theater of Denton 5,355 5,355 5,355 -
North Texas State Fair Association 168,000 195,486 195,486 195,486
Real Waves Radio Network (KUZU)- 3,200 3,200 -
O'Reilly Hospitality 1,066,868 884,509 884,509 453,850
Tejas Storytelling Association 54,571 57,079 57,079 44,929
Texas Filmmakers 16,567 17,500 17,500 -
Water Works Park 47,366 48,313 48,313 48,313
TOTAL EXPENDITURES 3,492,906$ 3,416,493$ 3,416,493$ 2,728,530$
*CVB - Convention and Visitor's Bureau
FY 2019‐20
The Budget included the Hotel Occupancy Tax Committee's final
Budget and $884,509 in new revenue that is offset by the O'Reilly
Hospitality 380 Rebate Agreement. Juneteenth Committee and
Cinco de Mayo are now included in the Denton Parks Foundation.
TOURIST & CONVENTION FUND
RESOURCE & EXPENDITURE SUMMARY
The Budget included the Hotel Occupancy Tax Committee's final
Budget and $453,850 in new revenue that is offset by the O'Reilly
Hospitality 380 Rebate Agreement. Refund estimated based on
returned FY20 funds.
FY 2020‐21
MAJOR BUDGET ITEMS
106
POLICE CONFISCATION FUND
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Seizures 116,861$ -$ -$ -$
Auction Proceeds 5,252 - - -
Interest Income 7,082 - - -
TOTAL REVENUES 129,195$ - - -
Use of Reserves - 177,105 177,105 80,000
TOTAL RESOURCES 129,195$ 177,105$ 177,105$ 80,000$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Materials & Supplies 2,040$ 20,000$ 20,000$ 20,000$
Operations 24,504 60,000 60,000 60,000
Capital Outlay - 97,105 97,105 -
Fixed Assets - - - -
TOTAL EXPENDITURES 26,544$ 177,105$ 177,105$ 80,000$
Note: U.S. Department of Justice Guide to Equitable Sharing dictates that no revenue budget is created for this fund.
MAJOR BUDGET ITEMS
2019‐20 2020‐21
The budget includes no major changes.The FY 2019-20 budget includes no budgeted revenue for
serizures, this change is based on the U.S. Department of Justice
Guide to Equitable Sharing. The budget reflects a projected ending
fund balance of $47,215.
107
TRAFFIC SAFETY FUND
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Red Light Camera Fees 1,378,545$ -$ 1,448$ -$
TOTAL REVENUES 1,378,545$ -$ 1,448$ -$
Use of Reserves - 2,000,000 1,998,552 -
TOTAL RESOURCES 1,378,545$ 2,000,000$ 2,000,000$ -$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services 79,849$ -$ -$ -$
Materials & Supplies 1,262 - - -
Operations 220 - - -
Red Light Camera Contract 569,870 - - -
Payment to State of Texas 396,158 - - -
Capital Outlay - 2,000,000 2,000,000 -
Fixed Assets 206,971 - - -
TOTAL EXPENDITURES 1,254,330$ 2,000,000$ 2,000,000$ -$
This fund is no longer receiving Revenue. The budget includes
$1,650,000 for Traffic Signal Design, $150,000 for a Traffic
Striping Vehicle, and $200,000 for Traffic Calming.
This budget includes no major changes.
MAJOR BUDGET ITEMS
2019‐20 2020‐21
108
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Mixed Beverage Tax 150,000$ 150,000$ 150,000$ 150,000$
Interest Income 11,734 - - -
TOTAL REVENUES 161,734$ 150,000$ 150,000$ 150,000$
Use of Reserves - 350,000 - 350,000
TOTAL RESOURCES 161,734$ 500,000$ 150,000$ 500,000$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Operations -$ 500,000$ -$ 500,000$
TOTAL EXPENDITURES -$ 500,000$ -$ 500,000$
ECONOMIC DEVELOPMENT INVESTMENT FUND
MAJOR BUDGET ITEMS
FY 2018‐19 FY 2019‐20
The budget included $500,000 for possible incentive agreements.The budget includes $500,000 for possible incentive agreements.
109
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Interest Income -$ -$ -$ -$
TOTAL REVENUES -$ -$ -$ -$
Use of Reserves 60,000 48,513 48,513 -
TOTAL RESOURCES 60,000$ 48,513$ 48,513$ -$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Operations 60,000$ 48,513$ 48,513$ -$
TOTAL EXPENDITURES 60,000$ 48,513$ 48,513$ -$
DOWNTOWN REINVESTMENT FUND
MAJOR BUDGET ITEMS
FY 2019‐20 FY 2020‐21
The budget includes no new revenue and a budget of the
remaining fund balance of $48,513 for future incentives.
The fund is no longer budgeted in 2020-21.
110
PARKS GAS WELL FUND
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Gas Well Royalties 101,617$ 29,200$ 29,200$ 20,000$
Interest Income - 800 800 400
TOTAL REVENUES 101,617$ 30,000$ 30,000$ 20,400$
Use of Reserves - 111,000 111,000 29,600
TOTAL RESOURCES 101,617$ 141,000$ 141,000$ 50,000$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Capital Outlay 50,000$ 141,000$ 141,000$ 50,000$
TOTAL EXPENDITURES 50,000$ 141,000$ 141,000$ 50,000$
MAJOR BUDGET ITEMS
FY 2019‐20 FY 2020‐21
The budget includes $50,000 to assist in capital project
completion.
The budget included $70,000 to assist in project completion.
Often, projects may be underfunded or unfunded and this
resource will assist in completion of PARD projects that are
currently planned or that may develop during the budget year.
The budget also included an amendment of $71,000 to fund
improvements to the American Legion's Hall.
111
ROADWAY IMPACT FEE FUND
RESOURCE & EXPENDITURE SUMMARY
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Impact Fees 2,657,315$ 3,000,000$ 3,000,000$ 3,000,000$
Interest Income 100,313 - - -
TOTAL RESOURCES 2,757,628$ 3,000,000$ 3,000,000$ 3,000,000$
Use of Reserves 378,372 2,000,000 1,000,000 2,000,000
TOTAL RESOURCES 3,136,000$ 5,000,000$ 4,000,000$ 5,000,000$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Operations 3,136,000$ 5,000,000$ 4,000,000$ 5,000,000$
TOTAL EXPENDITURES 3,136,000$ 5,000,000$ 4,000,000$ 5,000,000$
MAJOR BUDGET ITEMS
FY 2019-20 FY 2021-21
The budget includes no major changes.The budget included no major changes.
112
TREE MITIGATION FUND
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Landscaping Fee 107,156$ 400,000$ 900,000$ 175,000$
Interest Income 63,787 10,000 10,000 5,000
TOTAL RESOURCES 170,943$ 410,000$ 910,000$ 180,000$
Use of Reserves - 2,003,100 1,503,100 473,100
TOTAL RESOURCES 170,943$ 2,413,100$ 2,413,100$ 653,100$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE PROPOSED
Tree Preservation 127,126$ 2,360,000$ 2,360,000$ 600,000$
Tree Rebates 3,100 23,100 23,100 23,100
KDB Tree Program - 30,000 30,000 30,000
TOTAL EXPENDITURES 130,226$ 2,413,100$ 2,413,100$ 653,100$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Personnel Services -$ 15,600$ 15,600$ 15,600$
Operations 130,226 2,397,500 2,397,500 637,500
TOTAL EXPENDITURES 130,226$ 2,413,100$ 2,413,100$ 653,100$
PERSONNEL 2018‐19 2019‐20 2019‐20 2020‐21
Full Time Equivalents (FTE)ACTUAL BUDGET ESTIMATE PROPOSED
TOTAL PERSONNEL 0.50 0.50 0.50 0.50
2015‐16
MAJOR BUDGET ITEMS
FY 2019‐20 FY 2020‐21
The budget includes $600,000 for land acquisition and tree
planting and $16,500 for a tree initiative program.
The budget included $360,000 for a public tree planting program
to be planted at locations identified during the development of the
Urban Forest Plan, which is currently in progress as of April 2019.
At estimated $700 per tree, 515 trees are estimated to be planted.
The budget also includes $2,000,000 for a land acquisition
potential purchase.
113
PUBLIC EDUCATION GOVERNMENT (PEG) FUND
RESOURCE & EXPENDITURE SUMMARY
2018-19 2019-20 2019-20 2020-21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Subscriber Fees 124,854$ 270,000$ 270,000$ 270,000$
TOTAL REVENUES 124,854$ 270,000$ 270,000$ 270,000$
Use of Reserves 117,748 170,000 70,000 170,000
TOTAL RESOURCES 242,602$ 440,000$ 340,000$ 440,000$
2018-19 2019-20 2019-20 2020-21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Materials and Supplies 1,454$ -$ -$ -$
Maintenance & Repair 167,765 150,000 150,000 150,000
Operations 22,740 180,000 80,000 180,000
Fixed Assets 50,643 110,000 110,000 110,000
TOTAL EXPENDITURES 242,602$ 440,000$ 340,000$ 440,000$
The budget includes $40,000 for contribution to four PEG channels
in Denton including public access, $110,000 for Denton Television
fixed assets, and a $100,000 contingency.
MAJOR BUDGET ITEMS
2019-20 2020-21
The budget includes $40,000 for contribution to four PEG channels
in Denton including public access, $110,000 for Denton Television
fixed assets, and a $100,000 contingency.
114
MCKENNA TRUST FUND
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Contribution 9,144$ 5,000$ 5,000$ 7,000$
TOTAL REVENUES 9,144$ 5,000$ 5,000$ 7,000$
Use of Reserves - 85,000 85,000 -
TOTAL RESOURCES 9,144$ 90,000$ 90,000$ 7,000$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Operations 137$ 90,000$ 90,000$ 5,000$
TOTAL EXPENDITURES 137$ 90,000$ 90,000$ 5,000$
MAJOR BUDGET ITEMS
FY 2019‐20 FY 2020‐21
This budget includes no major changes.This budget included funding which will be added to the exisitng
2014 bond funds as well as potential 916 funds to help replace the
playground. City Council provided direction to staff to replace the
playground at McKenna Park on March 26, 2019. Staff will work
on the procurement and construction of the playground beginning
in the fall of 2019.
115
PARK LAND DEDICATION TRUST FUND
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Fees in Lieu of Property Dedication 1,488,039$ 250,000$ 250,000$ 400,000$
Interest Income 71,657 20,000 20,000 25,000
TOTAL REVENUES 1,559,696$ 270,000$ 270,000$ 425,000$
Use of Reserves - 230,000 230,000 575,000
TOTAL RESOURCES 1,559,696$ 500,000$ 500,000$ 1,000,000$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Capital Outlay 115,402$ 500,000$ 500,000$ 1,000,000$
TOTAL EXPENDITURES 115,402$ 500,000$ 500,000$ 1,000,000$
MAJOR BUDGET ITEMS
FY 2019‐20 FY 2020‐21
The budget includes funding for the acquisition of prospective
park property as determined. Funding is also used to develop park
property for projects where parks currently exists with the
approriate range.
The budget included funding for the acquisition of prospective
park property as determined. Funding is also used to develop park
property for projects where parks currently exists with the
approriate range.
116
PARK DEVELOPMENT TRUST FUND
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Development Fees 404,980$ 300,000$ 300,000$ 300,000$
Interest Income 100,133 25,000 25,000 50,000
TOTAL REVENUES 505,113$ 325,000$ 325,000$ 350,000$
Use of Reserves 44,032 175,000 175,000 650,000
TOTAL RESOURCES 549,145$ 500,000$ 500,000$ 1,000,000$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Capital Outlay 549,145$ 500,000$ 500,000$ 1,000,000$
TOTAL EXPENDITURES 549,145$ 500,000$ 500,000$ 1,000,000$
MAJOR BUDGET ITEMS
FY 2019‐20 FY 2020‐21
The budget included funding for constructing parks and amenity
enhancements at various parks as needs are determined. Staff is
focused on completing existing projects and beginning to
implement new park improvements.
The budget includes funding for constructing parks and amenity
enhancements at various parks as needs are determined. Staff is
focused on completing existing projects and beginning to
implement new park improvements.
117
DOWNTOWN TAX INCREMENT REINVESTMENT ZONE FUND
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Ad Valorem Taxes 538,300$ 732,107$ 732,107$ 752,695$
Interest Income 11,589 7,000 7,000 7,000
TOTAL REVENUES 549,889$ 739,107$ 739,107$ 759,695$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Operations 76,000$ 150,000$ 150,000$ 100,000$
Transfer to Capital 80,000 - - -
TOTAL EXPENDITURES 156,000$ 150,000$ 150,000$ 100,000$
MAJOR BUDGET ITEMS
FY 2019‐20 FY 2020‐21
The 2010 base value of the Tax Increment Reinvestment Zone
(TIRZ) is $79,356,854 and the 2019 value is $210,529,139. Per the
TIRZ agreement, 2019 is the fourth year of five in which 95% of
the incremental value is used. This represents an incremental
value of $124,613,671 or revenue of $732,107 to the fund at a
collection rate of 99.5%. The budget included $76,000 for year 5
of a 5 year agreement for the Railyard transit oriented
development and $74,000 for future grants.
The 2010 base value of the Tax Increment Reinvestment Zone
(TIRZ) is $79,356,854 and the value is based on the proposed
budget estimated value $213,543,577. Per the TIRZ agreement,
2020 is the fifth year of five in which 95% of the incremental
value is used. This represents an incremental value of
$127,477,387 or revenue of $752,695 to the fund at a collection
rate of 100.0%. The budget includes $100,000 for future grants.
118
WESTPARK TAX INCREMENT REINVESTMENT ZONE FUND
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Ad Valorem Taxes- City 178,812$ 259,757$ 259,757$ 419,604$
Ad Valorem Taxes- County 65,007 99,236 99,236 160,093
Interest Income 8,885 7,305 7,305 7,305
TOTAL REVENUES 252,704$ 366,298$ 366,298$ 587,002$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Operations 198,991$ 206,951$ 206,951$ 195,734$
TOTAL EXPENDITURES 198,991$ 206,951$ 206,951$ 195,734$
MAJOR BUDGET ITEMS
FY 2019‐20 FY 2020‐21
The City and County contribute 40% of the incremental increase in
taxable value to the fund. The 2012 base value of the Westpark
Tax Increment Reinvestment Zone (TIRZ) is $119,458 and the
2019 Certified Value is $110,654,075 which represents an
adjusted incremental value of $44,213,847, or revenue of
$261,062 to the fund at a collection rate of 99.5%. The budget
included an incentive payment of $206,951 to WinCo Foods.
The City and County contribute 40% of the incremental increase in
taxable value to the fund. The 2012 base value of the Westpark
Tax Increment Reinvestment Zone (TIRZ) is $119,458 and the
proposed budget is based on the estimated value of $179,087,875
which represents an adjusted incremental value of $177,780,861,
or revenue of $419,604 to the fund at a collection rate of 100.0%.
The budget includes an incentive payment of $195,734 to WinCo
Foods.
119
MISCELLANEOUS DONATIONS FUNDS
RESOURCE & EXPENDITURE SUMMARY
2018‐19 2019‐20 2019‐20 2020‐21
RESOURCES ACTUAL BUDGET ESTIMATE PROPOSED
Police Donations 970$ 20,000$ 20,000$ 20,000$
Fire Donations 2,560 5,000 5,000 5,000
Animal Control Donations 53,098 55,000 55,000 55,000
Library Donations 34,715 50,000 50,000 50,000
Parks Donations 49,073 19,500 19,500 19,500
TOTAL REVENUES 140,416$ 149,500$ 149,500$ 149,500$
Use of Reserves - Police Donations 10,805 - - -
Use of Reserves - Fire Donations 5,630 5,000 5,000 -
Use of Reserves - Animal Control Donati 67,947 96,000 96,000 -
Use of Reserves - Library Donations 5,816 - - -
Use of Reserves - Parks Donations - 19,901 19,901 25,860
TOTAL RESOURCES 230,614$ 270,401$ 270,401$ 175,360$
2018‐19 2019‐20 2019‐20 2020‐21
EXPENDITURES ACTUAL BUDGET ESTIMATE PROPOSED
Police Donations 11,775$ 10,000$ 10,000$ 10,000$
Fire Donations 8,190 10,000 10,000 5,000
Animal Control Donations 121,045 151,000 151,000 55,000
Library Donations 40,531 50,000 50,000 50,000
Parks Donations 19,646 39,401 39,401 45,360
TOTAL EXPENDITURES 201,187$ 260,401$ 260,401$ 165,360$
MAJOR BUDGET ITEMS
FY 2019‐20 FY 2020‐21
The Police Donations budget included $10,000 for community
oriented policing activities, and citizen and departmental awards.
The Animal Control Donations budget included $126,000 for the
adoption program, and other shelter related expenses. The Fire
Donations budget fund included $10,000 for the Fire Museum,
public education programs, honor guard, and other programs. The
Library Donation budget included $50,000 for various programs
throughout the City's Libraries. The Parks Donation budget
included $39,401 to enhance various programs and projects
related to parks.
The Police Donations budget includes $20,000 in projected
donations and no expenses. The Fire Donations budget fund
includes $5,000 in revenues and expenses . The Animal Control
Donations includes $55,000 in revenues and $96,000 in expenses.
A total of $19,901 is included for field enhancements, and
memorial installations.
120
DESCRIPTION
GRANT EXPIRATION GRANT UNSPENT
YEAR DATE AMOUNT TYPE AMOUNT
Community Development Block Grant 2015-16 - 879,638 Federal 116,978
Community Development Block Grant 2016-17 - 879,638 Federal 161,109
Community Development Block Grant 2017-18 - 899,772 Federal 225,410
Community Development Block Grant 2018-19 - 991,386 Federal 161,763
Community Development Block Grant 2019-20 - 993,188 Federal 712,340
Community Development Block Grant 2020-21 - 1,054,794 Federal 1,054,794
Community Development Block Grant-CV 2020-21 - 618,736 Federal 618,736
Sub-Total CDBG 6,317,152$ 3,051,130$
HOME Investment Partnership Grant 2015-16 - 336,406 Federal 94,608
HOME Investment Partnership Grant 2016-17 - 348,383 Federal 22,775
HOME Investment Partnership Grant 2017-18 - 349,516 Federal 234,689
HOME Investment Partnership Grant 2018-19 - 491,381 Federal 323,201
HOME Investment Partnership Grant 2019-20 - 456,752 Federal 456,752
HOME Investment Partnership Grant 2020-21 - 505,355 Federal 505,355
Sub-Total HOME 2,487,793$ 1,637,380$
TOTAL COMMUNITY DEVELOPMENT 8,804,945$ 4,688,510$
TxDot STEP Comprehensive Grant 2020-21 9/30/2021 87,987 Federal 87,987
Victim Assistance Coordinator Grant 2019-21 9/30/2021 89,040 Federal 89,040
National Sexual Assault Kit Initiative Grant 2019-22 9/30/2022 499,890 Federal 499,890
2020 UASI-Specialized Regional Response Teams Sustainment 2020-21 10/31/2021 144,137 Federal 144,137
2020 SHSP-EOD X-Ray Equipment Enhancement 2020-21 10/31/2021 46,500 Federal 46,500
Emergency Management Performance Grant 2020-21 9/30/2021 40,000 Federal 40,000
Staffing for Adequate Fire & Emergency Response Grant 2020-21 1/27/2021 20,000 Federal 20,000
Denton Police Department-Coronavirus Response Grant 2020-22 1/31/2022 82,398 Federal 82,398
TOTAL PUBLIC SAFETY 1,009,952$ 1,009,952$
Airport RAMP Grant 2020-21 8/31/2021 50,000 State 50,000
Mayhill Road IH35 East to US 380 2018-19 Upon Completion 62,388,452 State 17,834,724
Bonnie Brae Road IH35 East to US 377 2018-19 Upon Completion 46,151,351 State 25,590,473
IH-35 & Lillian Miller Traffic Signal 2016-17 Upon Completion 53,865 State 53,865
RTR McKinney Street 2016-17 1/5/2027 18,267,303 State 9,728,607
Hickory Creek FM2181-FM2499 2015-16 1/26/2026 2,400,000 State 1,739,940
North Texas Boulevard Roundabout 2015-16 TBD 2,000,000 State 1,907,565
Bicycle & Pedestrian Projects Grant 2017-18 TBD 1,500,000 State 1,500,000
NCTCOG-Waze Data Sharing 2020-21 TBD 5,000 State 5,000
Congestion Mitigation & Air Quality Improvement Program 2019-20 TBD 11,060,800 Federal 11,060,800
STBG-Surface Transportation Block Grant 2019-20 TBD 794,393 State 794,393
RTR-Roadway Utility-US 377-FM 1830 2019-20 TBD 3,000,000 State 3,000,000
TOTAL TRANSPORTATION 147,671,164$ 73,265,367$
Interlibrary Loan Program (ILL)2020-21 7/31/2021 33,552 State 33,552
TexTreasures Grant 2020-21 8/31/2021 24,820 State 24,820
Special Projects Grant 2020-21 8/31/2021 54,058 State 54,058
TIFMAS Training Tuition Grant 2020-21 8/31/2021 12,500 State 12,500
NCTCOG-Solid Waste Implementation Grants 2020-21 TBD 378,200 State 378,200
Miscellaneous New Grants 2020-21 TBD 250,000 Both 250,000
TOTAL OTHER 753,130$ 753,130$
GRAND TOTAL 158,239,191$ 79,716,959$
Non- Capital Grants 10,189,827 6,073,392
Capital Grants 148,049,364 73,643,567
Grant Total 158,239,191$ 79,716,959$
GRANTS BUDGET
EXPENDITURE SUMMARY
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.
GRANT NAME
121
2019-20 2020-21 2020-21 2020-21
Agency Contributions Requested CDBG General Fund
City of Denton Parks and Recreation -$ 70,623$ 30,000$ -$
Communities in Schools 30,000 32,000 - 32,000
Court Appointed Special Advocates (CASA)31,000 40,000 - 32,000
Denton Christian Preschool 28,000 37,000 - 30,000
Denton City County Day School - 54,212 38,000 -
Denton County Friends of the Family - 50,000 40,000 -
Denton County MHMR 18,000 20,000 - 20,000
Fred Moore Nursery School, Inc.35,000 110,000 - 30,000
Giving Hope, Inc. 35,000 - - -
Grace Like Rain, Inc. - 40,000 - 12,000
Health Services of North Texas 47,000 60,000 50,000
Homeless Leadership Team - HMIS 12,000 - - -
Interfaith 7,000 - - -
Monsignor King Homeless Center 50,000 50,000 50,000
North Texas Solutions for Recovery, Inc. - 91,460 - 10,000
Our Daily Bread 25,000 50,000 - 40,000
PediPlace 7,500 20,000 - 15,000
Reaching Individuals Through Service &
Education (RISE)- 50,000 - 5,000
Retired Senior Volunteer Program
Volunteers in Service to America (Volunteers)5,000 12,000 6,000
Salvation Army of Denton 3,022 35,000 35,000 -
Special Program for Aging Needs - 25,000 14,769 10,231
Trinity United Methodist Church - 10,511
SUBTOTAL 333,522$ 857,806$ 157,769$ 342,231$
Community Development Support Costs 348,018 - - 157,769
TOTAL 681,540$ 857,806$ 157,769$ 500,000$
HUMAN SERVICES ADVISORY COMMITTEE
FUNDING
Note: Funding for the Children's Advocacy Center is $180,405 and is reflected in the Police Department FY 2019-20
Requested budget.
122
Denton Public Library – North Branch Capital Improvement Program 123
Technology Services Server Room
124
TOTAL
PROGRAMMED OTHER GO CO RB TOTAL
DIVISION AVAILABLE1 FUNDING ISSUANCES2 ISSUANCES3 ISSUANCES PROPOSED
General Government 180,226$ 300$ 55,300$ 18,227$ -$ 254,053$
Electric 78,335 3,537 - 61,496 - 143,368
Water 46,109 16,238 - 35,522 - 97,869
Wastewater 46,768 7,137 - 32,871 - 86,776
Solid Waste 13,812 9,607 - 3,000 - 26,419
TOTAL 365,250$ 36,819$ 55,300$ 151,116$ -$ 608,485$
Dollars in Thousands 243,235$
1Expected balance in General Government as of October 1, 2020 including approximately $37 million in unspent Regional Toll Revenue
(RTR) funds received for the Mayhill/Bonnie Brae project ($24 million), and the McKinney Street project ($9 million).
3Certificates of Obligation (COs) sold for the Electric, Water, Wastewater and Solid Waste are self-supporting from revenues associated with
these operations.
Capital Improvement Program (CIP) Proposed Budget
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 proposed budget appropriates all available programmed funds, planned funding from other sources, and planned issuances of new
General Obligation Bonds (GOs), Certificates of Obligation (COs) and Revenue Bonds (RBs). 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 2020-21 CIP proposed budget. Further CIP detail for planned
issuances is provided in the following pages for each division.
PLANNED
2Represents the first year of a six year bond program approved by voters in November 2019.
125
The General Government FY 2021-2025 five-year CIP includes projects for streets,
transportation, drainage, flood control, airport, fire, parks, vehicles, and facilities. 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. Below are descriptions of the major CIP
projects for FY 2020-21:
1. 2014 Bond Election (Proposition 1) – Streets Improvements
The FY 20-21 CIP includes $8,900,000 for street reconstructions
2. 2019 Bond Election (Proposition 1) – Streets Improvements
The FY 2020-21 CIP includes $12,400,000 for street reconstructions.
3. 2019 Bond Election (Proposition 2) – Public Safety Facilities
The FY 2020-21 CIP includes $42,900,000 for public safety facilities.
4. Vehicles
The FY 2020-21 CIP includes $3,650,000 in vehicle/equipment replacements.
5. Facilities
The FY 2020-21 CIP includes $1,477,420 for facility improvements related to Heating
Ventilation and Air Conditioning (HVAC) systems, flooring and roof replacements of
various City facilities.
6. Parks Capital Maintenance Program
The FY 2020-21 CIP includes $300,000 for Parks capital maintenance.
7. Fleet
The FY 2020-21 CIP includes $2,900,000 for the expansion the fleet building.
8. 311 Software
The FY 2020-21 CIP includes $1,300,000 for the 311 CRM system
126
CATEGORY 2020-21 2021-22 2022-23 2023-24 2024-25 TOTAL
2019 Bond Election (Proposition 1) - Streets 12,400 37,500 36,000 28,100 17,900 131,900
2019 Bond Election (Proposition 2) - Public Safety Facilities 42,900 15,000 - - - 57,900
2019 Bond Election (Proposition 3) - Parks - 2,000 - 3,000 5,000
General Obligation Bonds 55,300 54,500 36,000 31,100 17,900 194,800
General Government - 2012/2014 Street Reconstruction 8,900
General Government - Vehicle/Equipment Replacements 3,650 4,960 2,380 2,400 2,400 15,790
General Government - Facility Maintenance Program*1,477 1,500 1,500 1,500 1,500 7,477
Certificates of Obligation 14,027 6,460 3,880 3,900 3,900 23,267
Facility Improvements (Fleet Services Fund)2,900 - - - - 2,900
311 CRM System (Tech Services Fund)1,300 - - - - 1,300
Certificates of Obligation 4,200 - - - - 4,200
General Fund - Parks Capital Maintenance Program 300 300 300 300 300 1,500
Revenue Funded 300 300 300 300 300 1,500
GRAND TOTAL 73,827$ 61,260$ 40,180$ 35,300$ 22,100$ 223,767$
Revenue Funded 300$
General Obligation Bonds 55,300
Certificates of Obligation 18,227
GRAND TOTAL 73,827$
Planned Bond Sale 73,527$
*Facility Maintenance Program is for HVAC, Flooring, Roof Replacements and Facility Improvements.
Proposed Five-Year Capital Improvement ProgramGeneral Government
(In Thousands)
Cash Requirements
127
CATEGORY 2020-21 2021-22 2022-23 2023-24 2024-25 TOTAL
Automated Meter Reading 968$ 916$ 878$ 1,042$ 1,073$ 4,877$
Communications Equipment 150 150 150 150 150 750
Distribution Substations 6,848 1,400 100 3,500 4,800 16,648
Distribution Transformers 1,900 1,900 1,900 1,900 1,900 9,500
Feeder Extensions & Improvements 9,450 13,550 14,600 11,750 13,500 62,850 Miscellaneous 1,500 - - - - 1,500
New Residential & Commercial 3,750 3,600 3,100 3,600 4,000 18,050
Over to Under Conversions 2,000 500 500 500 500 4,000
Power Factor Improvement 100 100 100 100 100 500
Street Lighting 3,000 3,000 3,000 3,000 3,000 15,000
Tools & Equipment 90 90 90 90 90 450
Vehicles 2,482 1,527 1,572 1,619 1,668 8,868 Subtotal - Distribution 32,238 26,733 25,990 27,251 30,781 142,993
Transmission Lines 12,090 9,280 10,670 11,040 5,920 49,000
Transmission Substation 20,705 5,190 2,090 9,500 8,140 45,625
Subtotal - Transmission 32,795 14,470 12,760 20,540 14,060 94,625
GRAND TOTAL 65,033$ 41,203$ 38,750$ 47,791$ 44,841$ 237,618$
Revenue Funded 3,537$ Certificates of Obligation 61,496
GRAND TOTAL 65,033$
Planned Bond Sale 61,496$
Cash Requirements
Proposed Five-Year Capital Improvement ProgramElectric
(In Thousands)
128
Category 2020‐21 2021‐22 2022‐23 2023‐24 2024‐25 TOTAL
Distribution 27,389$ 14,145$ 7,706$ 10,804$ 7,905$ 67,949$
Lab 50 30 80
Metering 1,595 1,175 1,225 1,275 1,325 6,595
Production 22,450 29,550 1,350 200 900 54,450
Vehicle Replacement 276 394 565 577 1,228 3,040
GRAND TOTAL 51,760$ 45,264$ 10,876$ 12,856$ 11,358$ 132,114$
Revenue Funded 16,238$
Certificates of Obligation 35,522
GRAND TOTAL 51,760$
Planned Bond Sale 35,522
Proposed Five‐Year Capital Improvement ProgramWater
(In Thousands)Cash Requirements
129
CATEGORY 2020‐21 2021‐22 2022‐23 2023‐24 2024‐25 TOTAL
Collections 24,823$ 18,345$ 7,850$ 7,953$ 10,060$ 69,031$
Reclamation 12,223 13,173 8,048 5,673 7,173 46,290
Lab 31 30 30 91
Vehicle Replacement 1,053 2,362 1,253 220 369 5,257
Subtotal ‐ Wastewater 38,155 33,910 17,181 13,846 17,627 120,719
Watershed Protection 46 46 46 46 46 230
Vehicle Replacement 160 105 620 98 237 1,220
Subtotal ‐ Drainage 1,853 1,925 2,554 2,013 2,132 10,478
GRAND TOTAL 40,008$ 35,836$ 19,735$ 15,859$ 19,759$ 131,197$
Revenue Funded 7,137$
Certificates of Obligation 32,871
GRAND TOTAL 40,008$
Planned Bond Sale 32,871$
Proposed Five‐Year Capital Improvement ProgramWastewater
(In Thousands)Cash Requirements
130
CATEGORY 2020‐21 2021‐22 2022‐23 2023‐24 2024‐25 TOTAL
Administration -$ 60$ 63$ -$ 123$
Residential Collections 2,052 2,175 1,864 1,864 1,794 9,749
Commercial Collections 1,030 1,103 2,183 1,561 1,796 7,673
Disposal / Landfill 6,465 3,222 2,480 2,050 5,510 19,727
Field Support 60 - - - - 60
Public Outreach - 40 - - - 40
Site Operations 3,000 1,079 - - - 4,079
GRAND TOTAL 12,607$ 7,679$ 6,590$ 5,475$ 9,100$ 41,451$
Revenue Funded 9,607$
Certificates of Obligation 3,000
GRAND TOTAL 12,607$
Planned Bond Sale 3,000$
Proposed Five‐Year Capital Improvement ProgramSolid Waste
(In Thousands)Cash Requirements
131