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Home My WebLink About2009-216FILE REFERENCE FORM 2009-216 X Additional File Exists Additional File Contains Records Not Public, According to the Public Records Act Other VIL Date Initials Budget Amendment related to Airport Gas Well Fund — Ordinance No. 2010-087 04/06/10 JR SAOur Doc umen ts\Ord inances\09\Budget 2009-10 Ord.doc ORDINANCE NO. AN ORDINANCE OF THE CITY OF DENTON, TEXAS, ADOPTING THE FISCAL YEAR 2009-2010 ANNUAL PROGRAM OF SERVICES (BUDGET) AND THE FIRST YEAR OF THE CAPITAL IMPROVEMENT PROGRAM OF THE CITY OF DENTON, TEXAS, FOR THE FISCAL YEAR BEGINNING ON OCTOBER 1, 20095 AND ENDING ON SEPTEMBER 30, 2010; AND DECLARING AN EFFECTIVE DATE. WHEREAS, notice of a public hearing on the Annual Program of Services for the City of Denton, Texas, for the Fiscal Year 2009-2010 (Budget) was heretofore published at least ten days in advance of said public hearing and such other notice was given in accordance with all applicable law; and WHEREAS, the proposed Budget was filed with the City Secretary and posted on the City's Internet website in accordance with all applicable law; and WHEREAS, a public hearing on the said Budget was duly held on September 1, 2009, and all interested persons were given an opportunity to be heard for or against any item thereof, and WHEREAS, on July 13, 2009, the Public Utilities Board recommended the utility operations budgets and capital improvements to be constructed during the coming year; and WHEREAS, the City Manager has furnished a copy of the Planning and Zoning Commission's recommended general obligation bond capital improvements to each member of the City Council prior to the beginning of the Budget year and as provided by Section 10.03(6) of the City Charter; NOW, THEREFORE, THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS: SECTION 1. The findings and recitations contained in the preamble of this Ordinance are incorporated herein by reference. SECTION 2. The Budget for the City of Denton, Texas, for the fiscal year beginning on October 1, 2009, and ending on September 30, 2010 prepared by the City Manager and filed with the City Secretary, as amended by the City Council, is hereby approved and adopted, a copy of which Budget is attached hereto and incorporated by reference herein. funds: SECTION 3. The City Council hereby appropriates from available resources to the following General Fund $ 913239,904 General Debt Service Fund 17,985,687 Electric Fund 147,1283591 Water Fund 4650965185 Wastewater Fund 24,5535693 Solid Waste Fund 195538,374 Technology Services Fund 7,216,749 Materials Management Fund 6,9785929 S:\Our Doc uments\Ord i nances\09\B udget 2009-10 Ord.doc Fleet Services Fund 10,478,650 Risk Retention Fund 254505692 Health Insurance Fund 16,114,970 Recreation Fund 15330,157 Tourist & Convention Fund 15382,665 Police Confiscation Fund 161 NO Traffic Safety Fund 1815000 Non -Airport Gas Well Fund 1,958,992 Airport Gas Well Fund 1542708 Parks Gas Well Fund 15350,000 Tree Mitigation 10000 PEG Fund 1185222 McKenna Trust Fund 405175 Total Operating Expenditures $397,832,523 Grant Program 35070,070 Capital Improvements Program 162,7565344 TOTAL EXPENDITURES $563s6581,937 SECTION 4. The City Council approves the first year of the capital improvements proposed to be constructed during the forthcoming year, which are incorporated in the 2009-2010 Budget. SECTION 5. The Budget includes certain unlisted, authorized and unpaid encumbrances from the prior fiscal year to be carried over to the 2009-2010 Budget as determined by the City Manager or his designee. SECTION 6. The City Council hereby ratifies all prior transfers made under the direction of the City Manager for the current and prior fiscal years pursuant to Article VIII, Section 8.07 of the City Charter of the City of Denton. At anytime during the fiscal year, the City Manager may transfer any part of the unencumbered appropriation balance or the entire balance thereof between programs or general classifications or expenditures within a fund that has been appropriated by the City Council. For the purpose of this Ordinance, the City Council defines an organizational unit as set forth in Article VIII, Section 8.07 of the City Charter, to be a fund that has been appropriated by the City Council. SECTION 7. The City Council finds a public and municipal purpose in retaining dedicated and exceptional employees. Accordingly, the City Council authorizes a one-time lump sum payment, not to exceed 2% of the base pay, for each employee of the City of Denton, excluding Council appointees. SECTION 8. The City Manager, or his designee, shall cause copies of the Budget to be filed with the City Secretary, County Clerk of Denton County, and the State Comptroller of Public Accounts in Austin, Texas, and shall post a copy of the Budget as hereby adopted on the City's Internet website in accordance with applicable law. SECTION 9. This Ordinance shall become effective immediately upon its passage and approval at a regular meeting of the City Council of the City of Denton, Texas, on this the 22nd day of September 2009, at which meeting a quorum was present and the meeting was held in accordance with the provisions of Tex. Gov't Code § 551.001, et. seq. The City Secretary is hereby directed to record this Ordinance and the vote to adopt the Budget. PAGE 2 SAOur Doc uments\Ord inances\09\B udget 2009-10 Ord.doc PASSED AND APPROVED this the ��— day of 0� xi - , 2009. ATTEST: JENNIFER WALTERS, CITY SECRETARY A BY. �. APPROVED AS TO LEGAL FORM: ANITA BURGESS, CITY ATTORNEY _ BY: Council Member Mark A. Burroughs, Mayor Charlye Heggins Dalton Gregory Jim Engelbrecht Chris Watts Pete Kamp, Mayor Pro Tem Joe Mulroy Voted For Voted Against PAGE 3 CITY OF DENTON ANNUAL PROGRAM OF SERVICES ADOPTED AS APPROVED BY THE MAYOR AND CITY COUNCIL MARK BURROUGHS, MAYOR PETE KAMP, MAYOR PRO TEM JIM ENGELBRECHT, COUNCILMEMBER DALTON GREGORY, COUNCILMEMBER CHARLYE HEGGINS, COUNCILMEMBER JOE MULROY, COUNCILMEMBER CHRIS WATTS, COUNCILMEMBER ON SEPTEMBER 22, 2009 The following statement is provided in accordance with state law: This budget will raise more total property taxes than last year's budget by $243,612, or 0.58%, and of that amount $1,864,151 is tax revenue to be raised from new property added to the tax roll this year. 1 DENTON SERVICE Whatever* It *Takes! f2319'V191-YA George C. Campbell City Manager Jon Fortune Assistant City Manager Fred Greene Assistant City Manager Michelle McCallum Budget and Municipal Court Manager Cindy Hartman Budget Technician Caroline Finley Treasury & Debt Manager Randee Klingele Treasury Services Specialist Mary Dickinson Utility Budget and Finance Manager Nancy Towle Utility Budget and Rate Manager Cody Wood Assistant Controller Diane Chang, CPA Senior Grant Accountant Mary Billings Accountant III Lori Allen Accounting Technician Howard Martin Assistant City Manager Bryan Langley Director of Finance Katie Griffin Financial Analyst Christine Taylor Budget Technician Antonio Puente, Jr. Revenue and Treasury Analyst David Wilson Utility Finance & Accounting Manager Tyler Hurd Utility Financial Administrator Harvey Jarvis Controller Kevin Ann Mullen, CPA Assistant Controller Kurt Breyfogle Senior Utility Accountant Ed Lane, CPA Accountant III Theresa Jaworski Finance Administrative Assistant Special Thanks to our Public Communications Once for the design of the cover and dividers, publication of the Annual Program of Services, and Web page design and postings Visit our website at: www.cityofdenton.com 2 DENTON SERVICE Whatever* It *Takes! Recently, the City of Denton began a strategic planning process. The city council and leadership team have met with a facilitator to discuss revising the mission and goals for the organization. While this process is not complete, below are the mission statement, vision statement, and values statement that have been developed from the preliminary discussions. MISSION STATEMENT: The City of Denton will foster an environment that will deliver extraordinary quality services and products through: ■ Stakeholder, peer group, and citizen collaboration ■ Leadership & innovation ■ Sustainable & efficient use of resources VISION STATEMENT: Denton should be a Community of Opportunity: ■ State of the art technology ■ High quality of life ■ Clean & Green ■ Diverse ■ Educated ■ Superior public facilities & services ■ Sustainable ■ Solid tax base from the right kind of growth VALUES STATEMENT: To Serve With CHARACTER: ■ Cooperation ■ Honesty ■ Accountability ■ Respect ■ Ability ■ Creativity ■ Trust ■ Excellence ■ Responsiveness 3 DENTON SERVICE Whatever* It *Takes! Joe Mulroy Councilmember At -Large Pace 6 Jim Engelbrecht Councilmember 0 District 3 Chris Watts Councilmember 0 District 4 ELECTED OFFICIALS Mark Burroughs Mayor Pete Kamp Mayor Pro Tern At -Large Pace 5 Dalton Gregory Councilmember 0 District 2 Charlye Heggins Councilmember District 1 4 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON ORGANIZATIONAL CHART Citizens City Council Boards, Commissions, & Committees Municipal Judge City Manager Economic Development Administrative Services City Manager's Office City Secretary Reprographics Public Communications Office City Attorney Internal Audit Human Resources Assistant City Manager I I Assistant City Manager I I Assistant City Manager Finance ' Electric Operations Fire Solid Waste Operations Library Accounting Water Operations Parks &Recreation Municipal Court Wastewater Operations Police Budget/Treasury Streets Materials Management Animal Services Traffic/Street Lighting Risk Management Planning Transportation/Airport Customer Service Building Inspections Facilities/Fleet Code Enforcement Tech Services Community Development 5 DENTON SERVICE Whatever* It *Takes! ADVISORY BOARDS AIRPORT ADVISORY BOARD ANIMAL SHELTER ADVISORY COMMITTEE COMMUNITY DEVELOPMENT ADVISORY COMMITTEE ECONOMIC DEVELOPMENT PARTNERSHIP BOARD HUMAN SERVICES ADVISORY COMMITTEE II I:l:L\1rd1.107\N17 PARKS, RECREATION, AND BEAUTIFICATION BOARD PUBLIC ART COMMITTEE Iall :l114all IIIIIIall :Z07\:� 7 TRAFFIC SAFETY COMMISSION JUDICIAL OR QUASI-JUDICIAL BOARDS C�7191L9�:�9[�l=K�7►i1►ilE.\.yC�P►I CONSTRUCTION ADVISORY AND APPEALS BOARD DENTON HOUSING AUTHORITY .If.�[�]:�CIII\�1�7►iI\:�KK�7►i1►ilE.\.yC�P►I PLANNING AND ZONING COMMISSION ZONING BOARD OF ADJUSTMENT CITY COUNCIL COMMITTEES /�e7��1�7KK�7►�1►�1111�a AUDIT/FINANCE COMMITTEE COMMISSION ON THE ENVIRONMENT COUNCIL APPOINTEE PERFORMANCE REVIEW COMMITTEE wool[I]ace] I■aI.IC4LYKo7►il►ilE.%1WII►I COUNCIL MOBILITY COMMITTEE HOTEL OCCUPANCY TAX COMMITTEE 6 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MissionStatement---------------------------------------------------------------------------------------------------------- 3 ElectedOfficials------------------------------------------------------------------------------------------------------------- 4 OrganizationalChart------------------------------------------------------------------------------------------------------ 5 City Boards, Commissions, and Council Committees---------------------------------------------------------- 6 Manager's Message BudgetCalendar----------------------------------------------------------------------------------------------------------- 12 BudgetFlow Charts-------------------------------------------------------------------------------------------------------- 13 Major Budget Documents----------------------------------------------------------------------------------------------- 14 TheBudget Process-------------------------------------------------------------------------------------------------------- 15 Organization of the Budget--------------------------------------------------------------------------------------------- 16 BudgetaryPolicies---------------------------------------------------------------------------------------------------------- 17 FinancialStructure ---------------------------------------------------------------------------------------------------------- 17 BudgetedFunds------------------------------------------------------------------------------------------------------------- 17 BudgetBasis------------------------------------------------------------------------------------------------------------------ 19 Organizational Relationships-------------------------------------------------------------------------------------------- 19 ReserveLevel----------------------------------------------------------------------------------------------------------------- 21 Revenues---------------------------------------------------------------------------------------------------------------------- 22 Expenditures------------------------------------------------------------------------------------------------------------------ 24 General Fund Expenditure Reductions------------------------------------------------------------------------------ 25 Program Enhancements------------------------------------------------------------------------------------------------- 28 Other Agency Contributions-------------------------------------------------------------------------------------------- 31 Grants--------------------------------------------------------------------------------------------------------------------------- 32 Capital Improvement Program ---------------------------------------------------------------------------------------- 32 UtilitiesFund ------------------------------------------------------------------------------------------------------------------- 32-34 Internal Service and Miscellaneous Funds----------------------------------------------------------------------- 35-37 Budget Resource and Expenditure Summary--------------------------------------------------------------------- 39 Consolidated Fund Summary------------------------------------------------------------------------------------------ 40 Combined Expenditures by Classification------------------------------------------------------------------------- 42 Combined Appropriable Fund Balances--------------------------------------------------------------------------- 44 Combined Position Summary------------------------------------------------------------------------------------------- 46 Estimated Ad Valorem Tax Collections & Distribution---------------------------------------------------------- 47 Human Services Funding Recommendation---------------------------------------------------------------------- 48 General Fund - Five Year Forecast----------------------------------------------------------------------------------- 49 Water Fund - Five Year Forecast--------------------------------------------------------------------------------------- 51 Wastewater Fund - Five Year Forecast------------------------------------------------------------------------------ 52 Solid Waste Fund - Five Year Forecast------------------------------------------------------------------------------- 53 7 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Fund Resource & Expenditure Summary--------------------------------------------------------------- 55 Major Revenue Summary------------------------------------------------------------------------------------------------ 57 General Resources Summary------------------------------------------------------------------------------------------- 58 Resources by Program Summary-------------------------------------------------------------------------------------- 62 Expenditures by Program Summary---------------------------------------------------------------------------------- 63 Positions by Program Summary---------------------------------------------------------------------------------------- 64 Neighborhood Services Neighborhood Services Summary------------------------------------------------------------------------------------ 65 Planning------------------------------------------------------------------------------------------------------------------------ 66 SocialServices--------------------------------------------------------------------------------------------------------------- 69 Libraries------------------------------------------------------------------------------------------------------------------------- 70 Parks and Recreation----------------------------------------------------------------------------------------------------- 74 Public Safety PublicSafety Summary--------------------------------------------------------------------------------------------------- 77 Fire------------------------------------------------------------------------------------------------------------------------------- 78 MunicipalCourt------------------------------------------------------------------------------------------------------------- 82 MunicipalJudge ------------------------------------------------------------------------------------------------------------ 84 Police and Animal Services--------------------------------------------------------------------------------------------- 86 Transportation Transportation Summary-------------------------------------------------------------------------------------------------- 89 Airport and Transportation Operations------------------------------------------------------------------------------ 90 Street and Traffic Operations------------------------------------------------------------------------------------------- 94 Administrative & Community Services Administrative & Community Services Summary---------------------------------------------------------------- 97 CableTV----------------------------------------------------------------------------------------------------------------------- 98 CityManager's Office ----------------------------------------------------------------------------------------------------- 100 Economic Development ------------------------------------------------------------------------------------------------- 102 FacilitiesManagement--------------------------------------------------------------------------------------------------- 104 Human Resources---------------------------------------------------------------------------------------------------------- 106 InternalAudit----------------------------------------------------------------------------------------------------------------- 108 LegalAdministration------------------------------------------------------------------------------------------------------- 110 Public Communications Office ---------------------------------------------------------------------------------------- 112 Finance------------------------------------------------------------------------------------------------------------------------- 114 Non-Departmental--------------------------------------------------------------------------------------------------------- 117 Debt Management Summary------------------------------------------------------------------------------------------ 119 General Debt Service Fund Resource & Expenditure Summary-------------------------------------------- 122 Principal & Interest Requirements------------------------------------------------------------------------------------- 124 8 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ProgramDescription------------------------------------------------------------------------------------------------------- 129 Resource & Expenditure Summary------------------------------------------------------------------------------------ 130 ProgramDescription------------------------------------------------------------------------------------------------------- 133 Resource & Expenditure Summary------------------------------------------------------------------------------------ 134 Expenditure by Classification------------------------------------------------------------------------------------------- 136 Principal & Interest Requirements------------------------------------------------------------------------------------- 137 ProgramDescription------------------------------------------------------------------------------------------------------- 141 Resource & Expenditure Summary------------------------------------------------------------------------------------ 142 Expenditure by Classification------------------------------------------------------------------------------------------- 144 DrainageSummary-------------------------------------------------------------------------------------------------------- 145 Principal & Interest Requirements------------------------------------------------------------------------------------- 147 ProgramDescription------------------------------------------------------------------------------------------------------- 151 Resource & Expenditure Summary------------------------------------------------------------------------------------ 152 Expenditure by Classification------------------------------------------------------------------------------------------- 154 Principal & Interest Requirements------------------------------------------------------------------------------------- 155 ProgramDescription------------------------------------------------------------------------------------------------------- 159 Resource & Expenditure Summary------------------------------------------------------------------------------------ 160 Expenditure by Classification------------------------------------------------------------------------------------------- 162 ProgramDescription------------------------------------------------------------------------------------------------------- 163 Resource & Expenditure Summary------------------------------------------------------------------------------------ 164 ProgramDescription------------------------------------------------------------------------------------------------------- 167 Resource & Expenditure Summary------------------------------------------------------------------------------------ 168 ProgramDescription------------------------------------------------------------------------------------------------------- 171 Resource & Expenditure Summary------------------------------------------------------------------------------------ 172 ProgramDescription------------------------------------------------------------------------------------------------------- 175 Resource & Expenditure Summary------------------------------------------------------------------------------------ 176 9 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ProgramDescription------------------------------------------------------------------------------------------------------- 179 Resource & Expenditure Summary------------------------------------------------------------------------------------ 180 Tourist and Convention--------------------------------------------------------------------------------------------------- 184 Police Confiscation Fund ------------------------------------------------------------------------------------------------ 185 TrafficSafety Fund ---------------------------------------------------------------------------------------------------------- 186 Non -Airport Gas Well Fund ---------------------------------------------------------------------------------------------- 187 AirportGas Well Fund----------------------------------------------------------------------------------------------------- 188 ParksGas Well Fund -------------------------------------------------------------------------------------------------------- 189 TreeMitigation Fund ------------------------------------------------------------------------------------------------------- 190 Public Education Grant (PEG) Fund---------------------------------------------------------------------------------- 191 McKennaTrust Fund ------------------------------------------------------------------------------------------------------- 192 Grants Budget Expenditure Summary------------------------------------------------------------------------------- 193 Profileof Denton------------------------------------------------------------------------------------------------------------ 195 Miscellaneous Statistical Information-------------------------------------------------------------------------------- 196 North Texas Metroplex Map-------------------------------------------------------------------------------------------- 197 TopTen Taxpayers---------------------------------------------------------------------------------------------------------- 198 Certified Values by Property Class------------------------------------------------------------------------------------ 198 Certified Property Values------------------------------------------------------------------------------------------------- 199 Assessed & Estimated Actual Value of Taxable Property ---------------------------------------------------- 200 Sales and Property Tax History------------------------------------------------------------------------------------------ 201 MajorEmployers------------------------------------------------------------------------------------------------------------- 202 Population Trend Analysis------------------------------------------------------------------------------------------------ 203 Capital Improvement Program --------------------------------------------------------------------------------------- 206 Capital Budgeting Calendar ------------------------------------------------------------------------------------------ 207 General Fund Capital Improvement Program ------------------------------------------------------------------ 208 Utilities Capital Improvement Program----------------------------------------------------------------------------- 215 Budget and Investment Policies-------------------------------------------------------------------------------------- 225 BudgetGlossary ------------------------------------------------------------------------------------------------------------ 231 10 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES On behalf of staff, I respectfully submit to you the FY 2009-10 Annual Program of Services. The preparation of this budget has been more challenging due to fluctuations in several of our key resources and an overall weak economic condition. However, I believe this budget reflects a steadfast commitment to deliver quality service through carefully planned resource allocation in our various operating funds. An important component of resource allocation is delivering services and programs that are priorities for our citizens. The City conducted a citizen's survey in December 2008 and used the results to program support in a variety of departments, such as streets and code enforcement. In addition, we are proud to have energized our City employees with a renewed focus on providing superior customer service. The overall FY 2009-10 budget is $563.7 million and includes 1,314.56 full-time equivalent positions (FTEs). A comprehensive summary of the budget is provided in the Budget Overview section of this document. The key elements of the adopted budget include the following: No tax rate increase. The total tax rate is recommended to remain at $0.66652 per $100 of assessed valuation. Of this amount, $0.44765 is provided for operations and maintenance and $0.21887 is provided for debt service. No base rate increases for our Electric, Water, Wastewater and Solid Waste Utility customers. A combined net increase of 6.18 FTEs for all funds. Increased emphasis on core services such as Police, Code Enforcement, Planning and Development, and Parks. An increase in Franchise Fees for utilities from 4 to 5%. Approximately $3.7 million in savings has been achieved from the previous forecast of expenditures. Due to these efforts, the FY 2009-10 General Fund adopted budget increased by 2.1% over the prior year adopted budget. The FY 2009-10 adopted budget has been developed within the context of a five-year financial plan. The purpose of this approach is to provide a long-term perspective for decisions in the coming fiscal year. While there are many assumptions within this long-term plan, it is possible that it will be necessary to increase the tax rate in FY 2010-11 in order to maintain the General Fund reserve level within the policy target range by the fifth year of the plan. It is also possible, however, that a future tax increase will not be needed or that the increase will be lessened. Furthermore, within future forecasts, the City will need to achieve a more optimal balance in General Fund revenues and expenditures to reduce the dependency on the use of fund balance. In addition, planned increases in rates for the utilities are outlined in each fund's long-term plan. Because of changes in our business and funding needs, it will be necessary to continually reassess and revise these assumptions annually as the City moves through the five-year plan. The details of the long-term plan for the General Fund and the Utility Funds and their assumptions are contained in the Financial Summary section of this document. I sincerely thank the members of the Denton City Council for their hard work and dedication to the citizens of Denton. The input of the City Council and Public Utilities Board has been invaluable in the preparation of the 2009-10 Budget, Capital Improvement Program, 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 proposed budget and program of services. In the next few years the City is expected to face challenges associated with the overall downturn in the economy. However, in the long term, Denton is expected to grow and flourish. While exciting, this growth will also prove to be challenging for providing quality cost effective services. Fortunately, Denton has a very capable and competent staff that I believe is up to the task of managing and delivering the very diverse affairs of the City government. Moving forward, I ask for your insight, patience and support; in return, I offer you and the citizens of Denton the unwavering dedication of City staff. Together, we will ensure that Denton continues to serve our citizens with distinction. Sincerely, George C. Campbell, City Manager 11 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES March 10 General Fund and Utility Budget Kick -Off: Operating and Capital Improvement Program. April 10 Departmental budgets due to Budget Office (Operating and CIP). April 14 Preliminary Five -Year Forecast Meeting with City Council. May 4 Public Utilities Board reviews Utility budgets and CIP. May 1 1-15 Budget reviews with City Manager. May 18 Public Utilities Board reviews Utility budgets and CIP. June 2 City Council Meeting - Budget Discussions. June 8 Public Utilities Board reviews Utility budgets. July 13 Public Utilities Board approves Utility budgets and CIP. July 24 Certified appraisal rolls due from Denton Central Appraisal District. July 31 Proposed budget and CIP submitted to City Council and placed on file with City Secretary. Submission of certified appraisal roll. Submission of ad valorem effective and rollback tax rates to City Council. Submission of certified ad valorem collection rate to City Council. August 6 City Council Budget Workshop. August 18 City Council Budget Workshop. September 1 Public Hearing on Budget. September 2 City Council Budget Workshop. September 15 City Council Budget Workshop. September 22 City Council adopts Annual Program of Services. City Council adopts first year of Capital Improvement Program budget. City Council approves tax rate. City Council approves the 2009 tax roll. 12 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 13 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES READER'S GUIDE TO THE 2009-10 ANNUAL PROGRAM OF SERVICES (OPERATING BUDGET) The Readers 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 - February Prior to budget development and training of departmental support staff, the Budget Instruction Manual is drafted and completed in February. 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- March -July A workshop is held in April with the City Council to discuss the preliminary Long -Range Financial Forecast for the city. After this initial meeting, staff prepares a five-year forecast to address key service areas. The Long -Range Forecast is then presented to the City Council in June as additional information becomes available. The forecast is finalized at the end of July and included in the proposed budget document. 3. The Budget Overview - Late July The Budget Overview is submitted to City Council in late July as a part of the proposed budget. This report summarizes and identifies key issues with regard to revenues and expenditures for the coming year. 4. The Proposed Budget - Late July The proposed budget is submitted to City Council in late July of each fiscal year. This document represents a balanced version of departmental budget requests versus projected revenues. The proposed budget is a product of policy as expressed by the City Council and is prepared by the City Manager. 5. The Adopted Budget- Late September The adopted budget represents a modified version of the proposed budget after public hearings and City Council review in August/September. Any changes deemed necessary by City Council to funding levels or revenue projections are reflected in the adopted budget. Revisions may also be made to reflect any updates to budget information. 14 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 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 manual so that they may have specific instructions and a review of any changes to the budget process. 2. Long -Range Financial Forecast A workshop is held each April with the City Council to discuss the preliminary Long -Range Financial Forecast for the city. After this initial meeting, staff refines the forecast to address key service areas. The recommended version of the forecast is included in the proposed budget document that is submitted to the City Council in July. 3. Revenue Projection The budget revenue projections for the new fiscal year begin early in the current fiscal year. The projections are made by the departments responsible for the revenues with help from the Finance Department staff. Projections are based upon consultations with state and local agencies, trend analysis, anticipated changes in the local and regional economy, and discussions with directly associated staff members. Although revenue projections are prepared early in the budget process, the budget revenue analysis continues with departmental budget development and extends until the budget is adopted based upon any new information. 4. Proposed Budget Development During budget development, the Finance Department staff work with departments to analyze requests, provide advice, and lend assistance. Budget requests are based upon a baseline funding level, and any additional funding is made in the form of supplemental requests. 5. Proposed Budget Analysis/Compilation Once division and departmental budget requests are completed, the Finance Department reviews and compiles a preliminary draft of departmental budgets to present to the Management Team, which is comprised of the City Manager and Assistant City Managers. Next, a total recommended funding level is determined from both baseline and proposed supplemental packages. At this time, the funding level is weighed against available resources. A tax rate increase may or may not be recommended depending upon City Council program priorities and issues previously expressed in the budget process. 15 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 6. City Council Budget Study The proposed budget, including the Budget Overview, is compiled as soon as possible after final appraised property value and other data are received. This report highlights and summarizes funding requirements, major changes in programs, and alternatives for funding. A budget work session is held with the City Council to review and discuss the proposed budget. Discussions and study may follow at subsequent work sessions until budget adoption. 7. Public Hearing/Budget Adoption A public hearing on the budget and two public hearings on the tax rate (if necessary) are held in September prior to final budget consideration. At the public hearings, citizens may make formal comments concerning the proposed budget and tax rate. Budget adoption occurs in September after City Council deliberations and the public hearings. City Council may take action to modify the proposed budget. The City Council also adopts a tax rate to support adopted funding levels. Pursuant to City Charter, the proposed budget as submitted by the City Manager becomes the adopted budget if no City Council action is taken before the end of the fiscal year, September 30. 8. Compilation 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 public inspection in October. Budget maintenance is a year-round activity of the organization. Spending controls consist of budget holds, position control reviews, and budget transfer authorizations for unbudgeted expenses. Additional spending control mechanisms include monthly review of expenditures by the Finance Department. During the budget process, departments make revenue and expenditure estimates for the current year. Finally, program goals, objectives, and measures are evaluated during budget development to determine effectiveness of program activities and levels of appropriate funding for subsequent years. ORGANIZATION OF THE BUDGET Included in the Financial Summary section is a schedule entitled "Projected Appropriable Fund Balances." This schedule provides the projected appropriable fund balances anticipated at the end of each fiscal year. The 2009-10 fiscal year-end fund balance is based on proposed 2009-10 revenue and expenditures. This information will be most helpful in determining whether fund balances are too high or too low with regard to goals set forth by the City Council. The General Fund Revenue Summary in the Financial Summary section describes the major revenue categories for the City of Denton, as well as, the various individual sources of those revenues. 16 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGETARY POLICIES The City of Denton has developed administrative policies, which govern the formulation and administration of the annual budget. These administrative policies are incorporated within the City's Administrative Policies and Procedures Manual. 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 which make up the Governmental Fund type are: General Fund, Recreation Fund, General Debt Service Fund, Tourist and Convention Fund, Police Confiscation Fund, Traffic Safety Fund, Non -Airport Gas Wells Fund, Airport Gas Wells Fund, Parks Gas Well Fund, Tree Mitigation Fund, Public Education Grant (PEG) Fund, and McKenna Trust Fund. The Proprietary Fund types are: Electric Fund, Water Fund, Wastewater Fund, Solid Waste Fund, Materials Management Fund, Fleet Services Fund, Technology Services Fund, Risk Retention Fund, and the Health Insurance Fund. Each of the above -mentioned funds operates separately and independently from one another; therefore, they are budgeted separately and include separate financial statements. BUDGETED FUNDS The City of Denton's budget consists of various funds. Each fund represents a specific function and maintains individual objectives. The City of Denton's budget includes the following funds: Genera► Fund -The General Fund reflects the City's general service operations such as public safety, libraries, parks and the Aquatic Center. The General Fund's two major revenue sources are sales and ad valorem taxes. Debt Service Fund - The Debt Service Fund is used to record and control the accumulation of resources for payment of general obligation long-term debt principal and interest. The City issues debt to acquire or construct capital assets such as roads or parks for the general benefit of Denton citizens. Resources include an applicable portion of the ad valorem tax levy and related interest income usable from debt service. Special Revenue Funds -Special Revenue Funds are used to account for the receipt of specific revenue sources that are restricted for expenditures for a specified purpose. Included in the special revenue funds are: the Recreation Fund, Tourist and Convention Fund, Police Confiscation Fund, Traffic Safety Fund, Non -Airport Gas Wells Fund, Airport Gas Wells Fund, Parks Gas Well Fund, Tree Mitigation Fund, Public Education Grant (PEG)Fund, and McKenna Trust Fund. 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. 17 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Tourist and Convention Fund -This fund reports the receipt and distribution of the City's Hotel Occupancy Tax which is levied at 7% of room rental rates. Each October the City Council enters into contracts with various organizations that will promote tourism and the convention and hotel industry in Denton. Police Confiscation Fund - The Police Confiscation Fund is used to record the receipt and expenditure of confiscated contraband that is used in the commission of a variety of criminal offenses. Expenditures from this fund are allocated to the Police Department for materials, supplies and operations costs. Traffic Safety Fund - The Traffic Safety Fund is used to record the receipt of citations from red light camera violations. Revenues from this fund are used for materials to enhance traffic safety operations in the Police Department and Traffic Department. Non -Airport Gas Wells Fund - The Non -Airport Gas Wells Fund is used to record the receipt of royalty, pooling, tax, and lease revenue related to gas wells. Expenditures from this fund will be used for projects with no ongoing costs. Airport Gas Wells Fund - The Airport Gas Wells Fund is used to record the receipt of royalty, pooling, tax, and lease revenue related to gas wells. Expenditures from this fund will be used to fund Airport -related projects. Parks Gas Well Fund - The Parks Gas Well Fund was established to record the receipt of restricted gas well revenues on park property. Expenditures from this fund will be used for park system projects. Tree Mitigation Fund - The Tree Mitigation Fund is used to purchase, plant, and maintain trees on public property, to preserve wooded property that remains in a naturalistic state in perpetuity, to perform and maintain a city-wide tree inventory and to educate citizens and developers on the benefits and value of trees. Public Education Grant (PEG) Fund - The PEG Fund provides for the acquisition of production equipment, capital and other lawful PEG purposes. PEG fees are remitted to the city on a quarterly basis from cable subscribers. McKenna Trust Fund - The McKenna Trust Fund was established by George McKenna in 1959. One half of the net income from this fund is distributed to Cook Children's Hospital and one half of the net income is distributed to the McKenna Park Trust Fund for use only in maintaining, developing, preserving, and improving the George McKenna Park in the City. Enterprise Funds - Enterprise funds are used to account for governmental activities that are similar to those found in private businesses. The City budget includes Electric, Water, Wastewater, and Solid Waste Enterprise Funds. Each fund reflects the services denoted in the title of each fund. The major revenue source for these enterprise funds is the rate revenue generated from the customers who receive the services provided. Internal Service Funds - Internal Service Funds are used to account for the financing of goods or services provided by one department to another department within the same government organization. Financing is based on reimbursement of actual costs. The internal service funds are: Fleet Management, Technology Services, Materials Management, Risk Retention, and Health Insurance. Each internal service fund listed is funded through payments from various City departments for the actual services received from the specific fund. 18 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Fleet Management Fund - The Fleet Management Fund accounts for the maintenance and repair of the City's vehicle and equipment fleet. Technology Services Fund - The Technology Services Fund provides computer services such as programming, support, training, and maintenance of the City's computer resources and telephone maintenance. Materials Management Fund - The Material Management Fund is comprised of purchasing and warehouse operations. This internal service fund is responsible for procuring goods and services for City departments and the warehouse maintains an inventory of materials and supplies used by City departments. Risk Retention Fund - The Risk Retention Fund records the activities associated with providing general liability insurance coverage and self funded activities for City operations. Health Insurance Fund - The Health Insurance Fund accommodates self insurance operations. BUDGET BASIS The budget for the General, Special Revenue, Debt Service, and Capital Improvement Program (CIP) Funds are prepared on the modified accrual basis of accounting. Under this basis of accounting, revenues are recognized when they become both "measurable" and "available" to finance expenditures of the current period except where the accrual basis is specified by generally accepted accounting principles. Expenditures are recognized when the related fund liability is incurred, except for (1) inventories of material and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debts which are generally recognized when due. Budgets for the Enterprise and Internal Service Funds are prepared on the full accrual basis of accounting under which transactions are recognized when they occur regardless of timing or related cash flows. ORGANIZATIONAL RELATIONSHIPS A department is a major administrative segment of the City, which indicates overall management responsibility for an operation or a group of related operations within a functional area. The smallest organizational unit budgeted is the division. The division indicates responsibility for one functional area, and in many cases these functional areas are put together to demonstrate a broader responsibility. When this is done, the divisions are combined to make up a department. 19 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 20 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FY 009Budget The City of Denton maintains a General Fund reserve balance for emergencies, and over the past several years, the reserve level target has been increased to provide additional stability and flexibility for the organization. Previously, the reserve level target was established at 15% of budgeted expenditures (approximately 60 days of operating expenditures). However, after discussing this issue at length the City Council has recommended maintaining a fund balance level of 12-15% instead of establishing a set percentage. In this way, the City will be able to maintain budget flexibility in responding to fluctuations in economic cycles that can arise in the future. The estimated ending reserve balance of $21,846,651 at the end of FY 2008-09 represents approximately 24.5% of expenditures and is higher than the budgeted goal of 12-15%. This balance, however, is expected to decline over the next few years as detailed in the five-year financial forecast. For FY 2009-10, we anticipate using $3.9 million in reserves for the General Fund budget. While the fund balance level is projected to fall below the 12% threshold in the fifth year of the financial forecast, it is anticipated that future revenue increases or expenditure reductions will be made to avoid this occurrence. Below is a listing of the ending fund balances for the past two years, a projected balance for the fiscal year ending September 30, 2009, and the projected balance for the fiscal year ending September 30, 2010. 21 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Property Tax The largest revenue source in the General Fund is ad valorem tax. In the FY 2008-09 Budget, the City experienced a 3.31 % increase in certified taxable values. This was the smallest increase in values since the 1998 tax year. For FY 2009-10, certified taxable values continued to grow, but at a considerably lower rate than in past years. In the previous five-year forecast, it was anticipated that the appraisal growth would have been 4% for FY 2009-10. The actual increase, however, was just 0.58% over the 2008 certified taxable value. A combination of factors contributed to this relatively flat increase in values from the previous assumption level. First, a change of particular importance was the loss of the City's largest tax payer, Denton Presbyterian Hospital. The hospital received tax exemption status for the 2009 tax year, causing a reduction of approximately $107 million, or 1.7% in appraised value. This resulted in the combined loss of $715,000 in revenue for the City ($480,000 for the General Fund and $235,000 for the Debt Service Fund). Second, the overall weak economy has affected the number of foreclosures in the City, thus impacting the values of all property on the tax roll. The value of existing property on the tax roll has decreased by $242 million, or 3.8%. If it were not for the taxable value of new property added to the tax roll, approximately $279 million, the City would have faced a reduction in total appraised value. Lastly, another adjustment in our values is the increase in the Over-65 exemption. Currently, the exemption level is $25,000. The City Council has approved an increase in this exemption category in $5,000 increments over the next 5 years, until a $50,000 exemption level is reached. The impact of this exemption increase is programmed into the five-year financial plan. Below is a 10-year history on certified assessed values and tax rates. Certified Values and Tax Rate History 22 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Sales Tax The second largest revenue source in the General Fund is sales tax receipts. In FY 2008-09, sales tax estimates started to decline in the second and third quarter of the fiscal year. Due to this, the estimate is projected to be $21,262,423, nearly a 1.2% decline from the budgeted amount. The FY 2009-10 Budget estimates sales tax collections will be $21,475,047, 1% above the estimated amount in FY 2008-09. In prior financial forecasts, it was estimated that the City would see a 5% growth annually in sales taxes. Because of the slowing economy and an apparent decrease in consumer spending, we remain cautious on predicting substantial increases in this revenue source. Because of this, the growth estimates have been adjusted to 2% in the five-year financial plan after FY 2009-10. Below is a 10-year history on sales tax collections. Sales Tax History (in millions) $25 $20 $15 ........... ................... .................... .................... .................... .................... ...................t $10 "—.E ........... .................... ..................... ..................... ..................... ..................... ................... $5 .................... .................. .................. .................. .................. $p _........................................................................�......................... � ...................... � ...................... � .................... *Sales Tax is an estimated amount. R �o '� Icb * O O O O�OF5 y ti Fiscal Year Franchise Fees Nearly 15% 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 right-of-way. The FY 2009-10 Budget includes $12.6 million in franchise fees from various utilities operating in the City, including city - owned utilities. In FY 2008-09, the gas franchise fee was increased from 4% of gross revenues to 5%. In FY 2009-10, the city -owned utility franchise fee increased from 4% to 5% of gross revenues. The purpose of this increase is to align the city -owned utility franchise fee with the amount charged to outside utilities. In addition, the increased franchise fee will provide compensation to the General Fund for maintenance of the City's streets and rights of way. This increased franchise fee is anticipated to generate an additional $1.7 million for the General Fund in FY 2009-10. 23 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Revenue Enhancements For FY 2009-10, City Administration analyzed potential revenue enhancements for the budget. The City's second highest service fee source is related to services provided by the Parks and Recreation Department. Revenue enhancements are adopted for the Parks and Recreation Department to more closely capture costs for programming and special events. Revenue Enhancement Subtotal: $84,727 Youth Sport Impact Fee and Increase fee by $5 per player. $13,000 Select Youth Sports Impact Currently at $10 per player, Fee proposal would increase it to $15 per player. Complete Enforcement of Collect permit fees for all $6,000 Special Event Fee Ordinance special events in City. The full permit fee cost recovery for special events will be phased in over a three -Year period. Cemetery Fee Sell additional cemetery $20,000 space at 100F location. Water Park and Natatorium Increases in aquatic classes $15,370 Fee and oart acka es. Rental Fee and Pricing Affects athletic field rentals, $30,357 Changes meeting room rentals, park pavilion rentals and other park facility rentals. I1/»011117ii11;] 1 With the downward trend in the economy occurring shortly after the FY 2008-09 budget was adopted, the City decided to reconsider some supplemental package options related to personnel in the General Fund. Of the 22 positions recommended to be added, only 10 were filled. This translated to a savings of approximately $1.1 million. In addition, fuel was budgeted in FY 2008-09 to be higher than actual market prices experienced, resulting in a savings of approximately $425,000. In planning the FY 2009-10 budget, with the recent downward trend on some of our major revenue sources, the City has attempted to hold expenditures at a relative level to the FY 2008- 09 budget. As a result, we have re-evaluated funding in each department with an emphasis on maintaining current service levels. The FY 2009-10 Adopted Budget includes a 2.1 % increase in the General Fund overall expenditures from the prior year adopted budget. However, as part of this process, approximately $3.7 million in reductions were also made in an attempt to continue to provide quality and effective services. The details of the program enhancements and expenditure reductions are detailed in the below sections. Two of the highest cost categories within the General Fund expenditures are compensation and benefits. Of the overall FY 2009-10 General Fund expenditures budget, approximately 73% is 24 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES related to these categories. One major cost category within benefits is the City's contribution toward employee health insurance. A discussion on health insurance costs is provided under the Health Insurance Fund section. Compensation The City of Denton's compensation program focuses on three key areas: rewarding employees based on responsibility, rewarding employees based on performance and defining developmental tracks for positions. Below is a summary of compensation increases for non -civil service General Fund employees over the past five -years: *New Compensation and Classification Study Implemented The 2008-09 five-year forecast projected a 4% merit increase for non -civil service employees. Identical merit increases were programmed each year of the five-year forecast. However, due to an expected decline in the General Fund's major revenue sources of ad valorem and sales tax, the compensation increases previously planned have been revised. The City is committed to continuing the spirit of the compensation plan and the FY 2009-10 budget includes a lump -sum 2% increase to all non -civil service employees. The lump sum payment will be tied to performance but is not programmed as a permanent addition to base pay in 2009-10. In the five-year forecast, the 2% merit is included in base pay for each year beginning in FY 2010-1 1. For police and fire civil service personnel, normally programmed step increases will be implemented in FY 2009-10. Due to the fact that existing meet and confer agreements with police and fire employee associations expire in December 2009, the City met with the associations to establish new agreements. The meet and confer agreements were approved by the City Council in September, and the FY 2009-10 Adopted Budget includes the same lump -sum 2% increase for civil services employees. As stated previously, due to the economic downturn and subsequent lower than anticipated revenue, the City's ability to fund normal expenditure increases and new requests became challenging. The City's overall goal is to continue to provide quality services. With this in mind, City Administration's task was to balance the organizational needs with the available resources. To achieve this balance, expenditure reduction options were requested from all General Fund departments of 5%. These reduction options were provided in 1 % increments to illustrate how a 25 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES department's budget would be impacted at each percentage reduction level. In addition, City Administration requested reductions in travel and training for the General Fund. The adopted budget includes approximately $1.1 million in the following reductions to General Fund service categories. In addition, the City is forming an efficiency team to work to identify future amounts of savings or revenue enhancements for the organization. In recognition of this approach, an additional $500,000 in savings is projected in FY 2010-1 1. NEIGHBORHOOD SERVICES Reduction Subtotal: ($197, 147) Parks Salary savings, travel/schools $16,691 and seminars 7 Planning FI:::::::: Elimination of Court Reporter $19,000 for commission and committee meetings, travel/schools and seminars Code Enforcement Travel/schools and seminars $3,250 Building Inspections Travel and schools/seminars $26,000 Library Reduction in purchase of $132,206 materials, travel/schools and seminars PUBLIC SAFETY Reduction Subtotal: ($246,260) Police Office supplies, uniforms, $150,000 equipment, tools and supplies, community services, travel/schools and seminars Fire Smalls tools and equipment, $72,849 consultant fees, dues, travel/schools and seminars Municipal Judge Office supplies, furniture, copy $20, 445 charges and reduction in hours for assistant judges, travel/schools and seminars Municipal Court Travel/schools and seminars, $2,466 board expenses 26 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION Reduction Subtotal: ($250,505) Airport Reduction Reduction in RAMP grant $50,425 matching funds, travel 7 Streets v savings, Salary savings, travel/schools � g s, Salary ryH $46,230 m I rs seminars s t Lighting Street hting g s from Savings a in completion of $150,000 LED lighting maintenance agreement, electricity cost reduction Traffic Travel/schools and seminars $3,000 Transportation Operations Travel/schools and seminars, $850 board expenses ADMINISTRATION Reduction Subtotal: ($462,966) 1: 1 AN I Economic Development Materials and supplies, $10,246 travel/schools and seminars, board expenses Cable TV Travel/schools and seminars $2,000 Public Communications Office Travel/schools and seminars $2,100 City Manager's Office/ Reduction in City Council $36,738 City Council mileage reimbursement, travel/schools and seminars, dues, printing charges Facilities Management Eliminate vacant director $153,531 position (1.0 FTE), travel/schools and seminars Finance Eliminate 0.25 FTE, $66,602 travel/schools and seminars, eliminate cost allocation study Human Resources Travel and schools/seminars $9,209 Non -Departmental Government Accounting $101,600 Standards Board (GASB) 45 allocation, reduction in Chamber of Commerce contribution Internal Audit Outside professional services $18,940 support Legal Outside contract services, $62,000 travel/schools and seminars TOTAL ADOPTED REDUCTION OPTIONS: ($1,156,878) 27 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES In determining where to program resource priorities for the FY 2009-10 budget, City Administration referred to the community's responses from the December 2008 citizen's survey. The goal for these enhancements is to align resources within key areas of programming and services, as expressed by our citizens. Detailed below are the new program enhancement recommendations. New Program Enhancements: General Fund The FY 2009-10 Adopted Budget includes a total of $668,279 in General Fund resources for new programming enhancements and personnel. In addition, $3,653,450 is provided from other funds to directly benefit operations. The breakout of funding sources and enhancements are detailed in the following sections. Streets According to results from the City's 2008 citizen survey, street maintenance is ranked as a top priority. Asphalt and other construction materials relevant to the Street Department continue to rise. Capital Project Fund interest income will be used to supplement the costs for these materials for this department. Transportation and Municipal Airport The City is nearing completion of a joint transportation initiative with the Denton County Transportation Authority (DCTA) to bring rail service to Denton in 2010. In anticipation of support needed for transportation events surrounding this endeavor, $10,000 has been programmed in the Transportation Department. This funding will be used for public notices, marketing and ceremonial events with the opening of the rail line. Several enhancements to the airport will be provided through a combination of grant matches and the use of the Airport Gas Well Fund. The details of these projects are provided in detail under the Airport Gas Well Fund description. 28 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Parks and Recreation One of the most popular programs in the Parks and Recreation Department is the Senior Center. Additional operations and maintenance costs are included for the Senior Center due to expansion. One water slide at the City's Water Park will be replaced in FY 2009-10 using Parks Gas Well Fund resources. The water slide incurred damages in the summer of 2009 and the City determined it was a more efficient use of funds to completely replace the slide than repair it. In addition, $150,000 for land acquisition for the Senior Center, and $850,000 for a soccer fields project at North Lakes Park will also be funded from the Parks Gas Well Fund. Code Enforcement In addition to street maintenance issues, effective code enforcement is a high priority for the citizens of our community. For the Code Enforcement Department, $30,000 is included for mowing, trash and debris removal, $15,000 for a public relations campaign and $35,000 for the second year implementation of the substandard structures program. The mowing, trash and debris removal program will allow contracted clean up of property in violation of municipal code standards. The public relations campaign focuses on educating the public on new code regulations, the top recurring violations and code enforcement procedures. Lastly, the substandard structures program removes dilapidated structures that are uninhabitable through contract demolition. Since the inception of the program in 2008, more than 30 structures have been demolished. Funding support for these programs in FY 2009-10 demonstrates the ongoing need to promote neighborhood vitality in our community. Planning In the Planning Department, $40,000 is included to fund a new neighborhood outreach program. The purpose of this program is to connect City planning staff with the City's various neighborhood groups and associations. In addition, to fund costs associated with the management of the Historic Landmark Commission, $1 1,000 is programmed into this department budget. Finally, $507,250 is provided from the Non -Airport Gas Well Fund to provide technology 29 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES enhancements to aid in streamlining records retention and documentation. The adopted new software programs that will be purchased are Laserfische and Projectdox. Use of these new programs in the Planning Department will create efficiencies in the City's record keeping for development tracking purposes. Building Inspections General Fund support is provided for the addition of one health inspector in the Building Inspections Department. The City has two health inspectors that perform more than 2,000 inspections annually. The City has approximately 500 establishments that require inspections twice annually. This staff addition brings necessary assistance for this operation. Funds from the Non -Airport Gas Well Fund will be used to provide technology enhancements (Laserfische software) for improved documentation and retention of records in the Building Inspections Department. Animal Services For Animal Services, resources are provided to fund a intranasal bordetella vaccine. This vaccine is important for our Animal Services shelter to continue providing a healthy environment for animals in our care. Fire In Fire Operations, $206,446 is included for additional contributions to the Firemen's Relief and Retirement Fund in connection with the new meet and confer contract that was approved by the City Council in September 2009. In addition, $51,000 is provided for personal protective equipment (PPE). This equipment is required to be replaced every five -years. Funding will provide 31 replacement sets of bunker gear for the City's firefighters. 30 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Municipal Court In Municipal Court, $62,000 is provided for software purchase and maintenance for a case management program. The current municipal case management program was purchased in 1998. It was determined that the maintenance costs for the current system are more expensive than those associated with the upgrade to a newer system. The total new package cost of approximately $290,000 will be provided by certificates of obligation. Currently, the Municipal Court Department provides a specific transfer to the Technology Services Fund for support of the case management program. The ongoing maintenance costs for the new system will also be supported through this transfer to the Technology Services Fund. The overall upgrade to a new case management system will be an enhancement to the Municipal Court operations. Legal Two new positions are programmed for the Legal Department to assist with municipal court operations. The first position is a prosecutor for municipal court operations and an administrative assistant to provide support within the municipal court. Currently, the City has one assistant attorney dedicated to this operation and no administrative support. With a steady increase in activity within the municipal court, these two positions are programmed to keep pace with operations. Cher 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 $486,132 for FY 2009-10. The Human Services Committee recommended total funding of $281,759, which is a 1.7% increase from the FY 2008-09 funding level. This funding is split between support from the Community Development Block Grant (CDBG) and the General Fund. During budget deliberations last fiscal year, it was recommended by the City Council to increase the General Fund support for the Children's Advocacy Center from $9,000 to $35,000. This increased funding amount for the CAC remains at $35,000 for FY 2009-10. Further detail is included in the Financial Summary section, which details agencies benefitting from CDBG and General Fund contributions. 31 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 Adopted Budget. 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 and to provide a framework for identifying capital requirements, the impact of capital projects on operating budgets and project scheduling/coordination. The General Government CIP includes non -utility projects such as streets, parks and other general government facilities that are typically funded through general obligation or certificate of obligation bonds. Approximately every five -years, the City will appoint a citizen bond committee to make recommendations to Denton residents on capital improvement needs. The last bond program was approved by voters in 2005. The remaining $10.3 million of the 2005 bond program was expected to be sold in FY 2008-09. However, due to the downturn in the economy, these bonds will not be sold until FY 2009-10. In addition, the City will likely postpone the next bond election to 2012. In the meantime, the City is collecting data from departments on possible projects in anticipation for the next bond program. The Utility CIP includes projects that benefit the City's enterprise funds, such as Electric, Water, Wastewater and Drainage that are primarily funded from revenue bonds. The Utility CIP for Solid Waste is also included and reflects the anticipated level of projects to be funded from certificate of obligation bonds. The Public Utilities Board is responsible for developing a recommendation of the Utility CIP to be presented to the City Council for approval. Key utility projects that will begin in FY 2009-10 include the Lake Lewisville Water Treatment Plant, the Pecan Creek Interceptors project and additions to the Denton Municipal Electric Administration building. ELECTRIC FUND The FY 2009-10 Electric budget includes $151,152,370 in revenues and $147,128,591 in expenditures. Rates The FY 2009-10 DM budget includes no base rate increases. Position Changes Included in the budget is the addition of 4.5 FTEs to the DME staff to comply with regulations from the North American Electric Reliability Corporation (NERC) and Electric Reliability Council of Texas (ERCOT). 32 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Return on Investment (ROI) and Franchise Fee The DME budget includes a 3.5% ROI payment and a 1% increase in the franchise fee payment, from 4.0% to 5.0%. The ROI and franchise fee payment are calculated using an estimated annual average ECA of 3.00 cents/kwh, which is the cap for both payments set by the Council for FY 2010. Debt Requirement A projected bond sale of $28 million to fund transmission and distribution projects. sym The FY 2009-10 Water Fund budget includes revenues of $37,908,375 and expenditures of $46,096,185, including the appropriation of $8,187,810 of reserves to fund planned capital projects as well as capital project contingency. Major project increases are attributed to the rehabilitation of the Lake Lewisville Water treatment plant beginning next fiscal year. Below is a table illustrating budgeted water sales for FY 2008-09 and projected sales for FY 2009-10. Rates and Fees There are no retail rate increases in Water. Wholesale water rates have been updated per their respective agreements. Water tap fees have increase and one service fee has been added. Position Changes The Water Department includes a net decrease of 2.5 FTEs. This is attributed to the transfer of 1.0 FTE from Water Utilities Administration to the Legal Department and the elimination of 1.5 FTEs from Customer Service. Debt Requirement The budget includes a projected bond sale of $13 million to finance the rehabilitation of the Lake Lewisville water treatment plant and other system improvement projects. 33 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES The FY 2009-10 Wastewater budget includes revenues of $23,546,370 and expenditures of $24,553,693. The fund will be using $1,007,323 in a combination of planned reserves and contingency use to fund planned capital projects. Major revenue declines are attributed to decreased new construction resulting in lower impact fee revenues and reduced interest income. Below is a table illustrating budgeted wastewater billed volumes in FY 2008-09 and projections for FY 2009-10. Rates There are no adopted rate increases for retail wastewater customers. Position Changes The Wastewater Department includes the addition of 1.5 FTEs, comprised of a .5 FTE increase in Water Reclamation and 1 FTE increase in Collection. Debt Requirement The budget includes a projected bond sale of $4.5 million to finance collection system upgrades. The Solid Waste budget includes $19,538,374 in revenues and planned use of reserves and expenditures of $19,538,374. Rates and Fees No rate increases are adopted for Solid Waste residential, commercial or landfill customers. 34 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Position Changes There are no recommended position changes for the Solid Waste budget in FY 2009-10. Debt Requirement The budget includes a projected bond sale of $1 1 million to fund projects in the disposal/landfill, vehicles and equipment and recycling. 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. An overall 2% decrease in the cumulative contributions was recommended by the committee in FY 2009-10, for a total distribution of $1,382,665. The details of the adopted allocation are included in the adopted budget. 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 addition, staff provides wellness programs for the City and employee assistance programs. The City's self -insured Health Insurance Fund will be approaching its second year in January 2010. As directed by the City Council, the fund is building a reserve level equal to approximately $1.4 million. For FY 2009-10, the City will transfer $2.3 million that was previously set aside for Government Accounting Standards Board (GASB) 45 requirements to the Health Insurance Fund. While this allocation assists the fund in trying to maintain the reserve level, other changes will be necessary to keep pace with adopted health care increases in the future. The City has been able to absorb the cost increases in insurance for the past three fiscal years. However, to achieve the recommended fund balance over the five-year financial plan, a shared -cost approach between the City and the employees will be necessary. This shared -cost approach is reflected in certain aspects of the health insurance plan in FY 2009- 10. Employee premiums will be adjusted to capture usage costs in certain categories. This will be the first increase to employee premiums since FY 2005-06. In addition, co -pays for specialist visits and emergency room visits will be increased. The City is also exploring opening an employee health services clinic in the future. The ability to provide convenient and quality medical care for our employees internally could provide a cost savings to the fund in the future. 35 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 Fleet Management Fund reflects the costs for providing vehicle maintenance and equipment -related support services to City departments. This internal service fund is comprised of four functional areas, including vehicle maintenance, fuel purchasing, vehicle parts contract and motor pool administration. 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 six separate functional areas, including administration, telecommunications, geographic information systems, application development, user support, public safety support and reprographics. 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 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 Traffic Safety Fund is comprised of revenues and expenditures associated with the red light enforcement cameras. The City operated red light enforcement cameras at various intersections across the City. The fine revenue derived from violations has been earmarked for public safety and new traffic safety enhancements. In FY 2009-10, $25,000 will be allocated for solar flashers in school crossing zones. Several Special Revenue Funds have been included in the FY 2009-10 Adopted Budget for the first time. The Tree Mitigation Fund is used to purchase, plant and maintain trees on public property. An aerial survey will be performed in FY 2009-10 to evaluate the tree canopy coverage in the City. 36 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES The Public Education Grant (PEG) Fund provides for the acquisition of production equipment, capital and other lawful PEG purposes. PEG fees are remitted to the city on a quarterly basis. The McKenna Trust Fund was established by George McKenna in 1959. One half of the net income from this fund is distributed to Cook Children's Hospital in Fort Worth and one half of the net income is distributed to the McKenna Park Trust Fund for use only in maintaining, developing, preserving, and improving the George McKenna Park in the City. A new park pavilion is being planned for construction in FY 2009-10. The FY 2009-10 Adopted Budget includes the addition of the Parks Gas Well Fund. This was previously combined under the Non -Airport Gas Well Fund budget. The City currently has several producing gas wells located on City owned property and throughout the community. Because gas well revenue is considered a short-term resource, the expenditures programmed from these funds for FY 2009-10 will be used to fund one-time needs. These expenditures are consistent with a City Council established policy that royalty, pooling, tax and lease revenue from gas wells not be used to fund on -going operational expenses. Expenditures are provided in the Parks Gas Well Fund for a water slide replacement at the Water Park ($250,000), land acquisition for the Senior Center ($150,000), and a soccer fields project at North Lakes Park ($850,000). The Airport Gas Well Fund includes expenditures of $1.1 million for new airport signage, facility maintenance work, RADAR service, RAMP grant match, enhancements to the airport entrance and construction of a southeast access road. The Airport entrance project is currently in the engineering phase to provide design and construction specifications. The construction phase of this project will be presented as an Airport Infrastructure Project through the Texas Department of Transportation - Aviation Division (TxDOT Aviation) in subsequent years to coincide with Airport branding and marketing plans. An Airport Compatibility Land Use District (ACLUD) survey and a commercial tractor will also be purchased. The Non -Airport Gas Well Fund includes expenditures for the purchase of software for the Planning and Building Inspections Departments ($600,000). These software purchases will enable the departments to streamline development data and improve records retention. 37 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 38 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Fund $ 83,548,657 $ 89,325,746 $ 87,745,777 $ 91,239,904 General Debt Service Fund 17,943,860 18,632,641 18,632,641 18,401,932 Electric Fund 137,888,911 219,443,847 136,225,488 151,152,370 Water Fund 37,692,584 41,502,268 38,103,581 46,096,185 Wastewater Fund 23,615,583 25,680,538 24,001,892 24,553,693 Solid Waste Fund 17,993,633 21,746,804 18,468,951 19,538,374 Technology Services Fund 7,003,748 7,489,823 7,664,823 7,216,749 Materials Management Fund 6,034,740 9,163,909 7,840,241 6,978,929 Fleet Management Fund 7,769,289 11,231,471 7,510,889 10,478,650 Risk Retention Fund 2,784,332 2,599,061 2,583,963 2,837,706 Health Insurance Fund 14,849,067 14,168,465 15,183,756 18,377,480 Recreation Fund 1,234,243 1,509,541 1,458,165 1,425,702 Tourist & Convention Fund 1,401,515 1,408,219 1,408,219 1,382,665 Police Confiscation Fund 125,223 168,622 143,100 178,875 Traffic Safety Fund 384,845 394,000 168,000 181,000 Non -Airport Gas Well Fund 1,689,718 1,368,431 989,076 1,958,992 Airport Gas Well Fund 1,222,070 1,742,799 1,742,799 2,897,072 Parks Gas Well Fund - - - 1,450,992 Tree Mitigation Fund 214,842 - 22,000 100,000 PEG Fund 176,918 200,000 211,432 205,500 McKenna Trust Fund 5,724 - 3,500 40,175 TOTAL OPERATING RESOURCES $ 363,579,502 $ 467,776,185 $ 370,108,293 $ 406,692,945 Grant Program (') - - - 3,070,070 Capital Improvements Program ' - - - 162,756,344 TOTAL RESOURCES $ 363,579,502 $ 467,776,185 $ 370,108,293 $ 572,519,359 EXPENDITURES General Fund $ ACTUAL 80,730,974 BUDGET $ 89,325,746 ESTIMATE $ 87,745,777 ADOPTED $ 91,239,904 General Debt Service Fund 17,166,902 18,632,641 18,632,641 17,985,687 Electric Fund 140,631,829 219,443,847 132,107,307 147,128,591 Water Fund 37,692,584 41,149,645 38,008,816 46,096,185 Wastewater Fund 22,609,215 25,252,402 24,001,892 24,553,693 Solid Waste Fund 17,993,633 21,413,391 18,468,951 19,538,374 Technology Services Fund 6,598,426 7,664,823 7,664,823 7,216,749 Materials Management Fund 5,811,323 9,163,909 7,840,241 6,978,929 Fleet Management Fund 7,710,652 11,231,471 7,510,889 10,478,650 Risk Retention Fund 2,784,332 2,583,963 2,583,963 2,450,692 Health Insurance Fund 13,402,199 14,168,465 14,025,586 16,1 14,970 Recreation Fund 1,234,243 1,509,541 1,458,165 1,330,157 Tourist & Convention Fund 1,401,515 1,408,219 1,408,219 1,382,665 Police Confiscation Fund 125,223 168,622 107,116 161,000 Traffic Safety Fund 384,845 394,000 168,000 181,000 Non -Airport Gas Wells Fund - - - 1,958,992 Airport Gas Wells Fund 246,442 1,742,799 1,742,799 1,427,888 Parks Gas Well Fund - - - 1,350,000 Tree Mitigation Fund - - - 100,000 PEG Fund 130,245 200,000 200,000 118,222 McKenna Trust Fund - - - 40,175 TOTAL OPERATING EXPENDITURES $ 356,654,582 $ 465,453,484 $ 363,675,185 $ 397,832,523 Grant Program (') - - - 3,070,070 Capital Improvements Program (') - - - 162,756,344 TOTAL EXPENDITURES $ 356,654,582 $ 465,453,484 $ 363,675,185 $ 563,658,937 Capital Improvements Progarm and Grant Program budgets were not previous included in this summary. 39 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Governmental Fund Types General Fund Special Revenue Funds Debt Service Funds 2008 Actual 2009 Estimated 2010 Budget 2008 Actual 2009 Estimated 2010 Budget 2008 Actual 2009 Estimated 2010 Budget BEGINNING BALANCE $ 22,559,810 $ 25,377,493 $ 21,846,651 $ 6,179,903 $ 8,794,662 $ 8,351,292 $ 1,177,997 $ 1,954,955 $ 1,680,242 REVENUES Ad Valorem Taxes $ 27,988,211 $ 28,730,000 $ 28,839,200 $ - $ - $ - $ 13,426,230 $ 13,769,898 $ 13,849,894 Sales Tax 21,440,839 21,262,423 21,475,047 - - - - - - Franchise Agreements 10,641,516 10,880,736 12,582,009 - - - - - - OtherTaxes 343,195 317,810 347,028 1,369,667 1,321,165 1,347,585 - - - Service Fees 6,032,437 5,977,143 6,505,815 4,303,376 2,819,764 5,191,549 - - - FinesandFees 4,969,103 5,126,495 5,537,770 - - - - - - Licenses and Permits 1,080,580 1,116,415 1,101,015 - - - - - - Return on Investment 5,555,525 5,609,879 5,583,824 - - - - - - Payment in Lieu of Taxes - - - - - - - - Utilities Operating - - - - - - - - - Miscellaneous 2,120,814 1,191,007 1,173,962 - - 25,000 - - - Subtotal Revenues $ 80,172,220 $ 80,211,908 $ 83,145,670 $ 5,673,043 $ 4,140,929 $ 6,564,134 $ 13,426,230 $ 13,769,898 $ 13,849,894 Transfers from otherfunds $ 3,376,437 $ 4,003,027 $ 4,202,340 $ 464,229 $ 500,000 $ 1,758,992 $ 4,517,630 $ 4,588,030 $ 4,552,038 TOTAL REVENUES $ 83,548,657 $ 84,214,935 $ 87,348,010 $ 6,137,272 $ 4,640,929 $ 8,323,126 $ 17,943,860 $ 18,357,928 $ 18,401,932 TOTAL RESOURCES $ 106,108,467 $ 109,592,428 $ 109,194,661 $ 12,317,175 $ 13,435,591 $ 16,674,418 $ 19,121,857 $ 20,312,883 $ 20,082,174 APPROPRIATIONS Personal Services $ 56,831,073 $ 62,784,835 $ 66,350,465 $ 448,522 $ 436,036 $ 523,263 $ - $ - $ - Purchased Power - - - - - - - - - Material and Supplies 2,038,810 2,233,201 2,172,005 435,978 452,628 326,078 - - - Maintenance and Repair 4,038,785 4,333,673 4,297,021 25,456 13,272 54,344 - - - Insurance 813,323 962,351 1,028,315 13,829 13,852 13,311 - - - Miscellaneous 463,741 778,877 902,011 10 - 2,500 - - - Operations 10,325,168 11,005,937 10,826,529 727,449 2,253,729 4,117,553 - - - Fixed Assets 855,525 710,935 591,799 108,809 130,500 - - - - Return on Investment - - - - - - - - Franchise Fees - - - - - - - - - Debt Service - - - 228,750 222,799 216,988 17,166,902 18,632,641 17,985,687 Inventory Purchases - - - - - - - - - Tourist and Convention - - - 1,401,515 1,408,219 1,382,665 - - - Electric - - - - - - - - - Subtotal Appropriations $ 75,366,425 $ 82,809,809 $ 86,168,145 $ 3,390,318 $ 4,931,035 $ 6,636,702 $ 17,166,902 $ 18,632,641 $ 17,985,687 Transfers to other funds $ 5,364,549 $ 4,935,968 $ 5,071,759 $ 132,195 $ 153,264 $ 1,413,397 $ - $ - $ TOTAL APPROPRIATIONS $ 80,730,974 $ 87,745,777 $ 91,239,904 $ 3,522,513 $ 5,084,299 $ 8,050,099 $ 17,166,902 $ 18,632,641 $ 17,985,687 GROSS ENDING FUND BALANCE $ 25,377,493 $ 21,846,651 $ 17,954,757 $ 8,794,662 $ 8,351,292 $ 8,624,319 $ 1,954,955 $ 1,680,242 $ 2,096,487 40 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Proprietary Funds Internal Service Funds Enterprise Funds TOTAL ALL FUNDS FY 2008 Actual 2009 Estimated 2010 Budget 2008 Actual 2009 Estimated 2010 Budget 2010 BUDGET $ 2,656,609 $ 4,406,586 $ 4,872,833 $ 103,936,071 $ 100,737,045 $ 104,653,333 $ 141,404,351 BEGINNING BALANCE 209,324,383 211,552,681 217,892,095 30,590,531 32,482,408 37,532,491 REVENUES $ 42,689,094 Ad Valorem Taxes 21,475,047 Soles Tax 12,582,009 Franchise Agreements 1,694,613 OtherTaxes 11,697,364 Service Fees 5,537,770 Fines and Fees 1,101,015 Licenses and Permits 5,583,824 Return on Investment - Payment in Lieu of Taxes 217,892,095 Utilities Operating 38,731,453 Miscellaneous $ 30,590,531 $ 32,482,408 $ 37,532,491 $ 209,324,383 $ 211,552,681 $ 217,892,095 $ 358,984,284 Subtotal Revenues $ 7,466,378 $ 7,609,341 $ 7,802,303 $ 5,023,193 $ 4,950,573 $ 5,186,417 $ 23,502,090 Transfers from otherfunds $ 38,056,909 $ 40,091,749 $ 45,334,794 $ 214,347,576 $ 216,503,254 $ 223,078,512 $ 382,486,374 TOTAL REVENUES $ 40,713,518 $ 44,498,335 $ 50,207,627 $ 318,283,647 $ 317,240,299 $ 327,731,845 $ 523,890,725 TOTAL RESOURCES $ 4,538,779 $ 5,160,535 $ 5,522,891 $ 20,563,931 $ 21,039,386 $ 22,460,255 $ - - - 835,011 2,481,174 2,782,800 431,548 431,400 437,940 2,362,963 2,715,237 2,952,878 1,544,677 1,842,517 2,584,171 1,760,281 2,607,130 2,649,168 15,023,184 15,374,608 17,542,338 585,784 499,795 411,771 279,235 370,990 1,422,590 189,307 237,675 172,707 4,477,190 4,505,365 4,469,352 8,769,296 10,042,714 11,373,642 159,093 555,949 100,000 245,345 191,200 289,400 - - - 1,435,035 1,552,303 1,570,214 - - - 2,291,922 2,473,394 3,140,167 932,780 890,480 1,017,159 21,732,686 22,287,439 22,144,629 8,618,925 9,937,122 9,621,235 - - - 140,631,829 132,107,307 147,128,591 APPROPRIATIONS 94,856,874 Personal Services 2,782,800 Purchased Power 5,888,901 Material and Supplies 9,584,704 Maintenance and Repair 18,995,735 Insurance 2,499,808 Miscellaneous 30,787,076 Operations 981,199 Fixed Assets 1,570,214 Return on Investment 3,140,167 Franchise Fees 41,364,463 Debt Service 9,621,235 Inventory Purchases 1,382,665 Tourist and Convention 147,128,591 Electric $ 36,005A11 $ 39,068,966 $ 42,717,676 $ 201,403,390 $ 198,234,754 $ 217,076,222 $ 370,584,432 Subtotal Appropriations $ 301,521 $ 556,536 $ 522,314 $ 16,143,212 $ 14,352,212 $ 20,240,621 $ 27,248,091 Transfers to other funds $ 36,306,932 $ 39,625,502 $ 43,239,990 $ 217,546,602 $ 212,586,966 $ 237,316,843 $ 397,832,523 TOTAL APPROPRIATIONS $ 4,406,586 $ 4,872,833 $ 6,967,637 $ 100,737,045 $ 104,653,333 $ 90,415,002 $ 126,058,202 GROSS ENDING FUND BALANCE 41 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Personal Services $ 66,350,465 $ $ - $ 10,012,824 $ 5,779,695 $ 6,667,736 Purchased Power - 103,683,046 1,957,800 825,000 - Materials & Supplies 2,172,005 - 1,974,992 773,001 204,885 Maintenance & Repair 4,297,021 1,059,534 1,270,454 319,180 Insurance 1,028,315 - 201,811 112,615 97,345 Miscellaneous 902,011 12,769,499 79,218 43,934 349,555 Operations 10,826,529 20,928,707 2,508,432 2,345,351 6,219,859 Fixed Assets 591,799 - - 289,400 - Return on Investment - 4,013,610 940,170 630,044 - Franchise Fees 5,733,729 1,332,919 900,063 907,185 Debt Service 17,985,687 - 12,285,347 7,055,101 2,804,181 Inventory Purchases - - - - - Transfers 5,071,759 13,743,138 4,529,035 1,968,448 * Other Funds include the Police Confiscation Fund, the Tourist & Convention Fund, the Traffic Safety Fund, the Non -Airport Gas Well Revenue Fund, the Airport Gas Well Revenue Fund, the Parks Gas Well Revenue Fund, the Tree Mitigation Fund, the PEG Fund, and the McKenna Trust Fund. 42 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES $ 2,453,862 $ 949,336 $ 1,662,526 $ 457,167 $ 472,563 $ 50,700 $ 94,856,874 - - 106,465,846 311,518 27,392 88,980 10,050 289,445 36,633 5,888,901 1,722,409 18,937 672,825 170,000 - 14,344 40,000 9,584,704 24,262 17,793 141,453 1,243,860 16,1 14,970 13,311 - 18,995,735 - 990 1,250,000 171,600 - 2,000 500 15,569,307 1,617,388 78,485 2,407,129 366,350 384,089 5,1 16,129 52,798,448 100,000 - - - - - 981,199 - 5,583,824 - - - - 8,873,896 689,877 47,337 279,945 216,988 41,364,463 - 5,763,908 3,857,327 - - - 9,621,235 297,433 74,751 118,465 31,665 154,405 1,258,992 27,248,091 43 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Fund General Debt Service Fund Electric Fund WaterFund Wastewater Fund Solid Waste Fund Technology Services Fund Materials Management Fund Fleet Management Fund Risk Retention Fund Health Insurance Fund Recreation Fund Tourist & Convention Fund Police Confiscation Fund Traffic Safety Fund Non -Airport Gas Wells Fund Airport Gas Wells Fund Parks Gas Wells Fund Tree Mitigation Fund PEG Fund McKenna Trust TOTAL $ 25,377,493 $ 84,214,935 1,954,955 18,357,928 67, 472, 371 136, 225, 488 18,101,701 38,103,581 8,258,995 23,920,793 6,903,978 18,253,392 833,233 7,084,325 566,905 7,768,1 18 797,964 7,510,889 1,363,620 2,544,661 844,864 15,183,756 535,938 1,307,356 261,386 1,321,165 169,984 143,100 329,793 134,500 2,930,542 989,076 3,694,694 508,800 558,857 22,000 279,193 211,432 34,275 3,500 87, 745, 777 18, 632, 641 132,107,307 38,008,816 24,001,892 18,468,951 7,664,823 7,840,241 7,510,889 2,583,963 14,025,586 1,458,165 1,408,219 107,116 168,000 1,742,799 200,000 $ 141,270,741 $ 363,808,795 $ 363,675,185 Appropriable fund balance reflects working capital available for appropriation and includes an appropriation of reserves. 44 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES $ 21,846,651 1,680,242 71,590,552 18,196,466 8,177,896 6,688,419 252,735 494,782 797,964 1,324,318 2,003,034 385,129 174,332 205,968 296,293 3,919,618 2,460,695 580,857 290,625 37,775 $ 87,348,010 18,401,932 142, 650, 571 37,908,375 23,546,370 18,973,196 7,216, 749 6,978,929 9,923,930 2,837, 706 18,377,480 1,425,702 1,347,585 178,875 140,000 665,000 2,897,072 1,450,992 10,000 205,500 2,400 $ $ 141,404,351 $ 382,486,374 $ 91,239,904 17, 985, 687 147,128,591 46,096,185 24,553,693 19,538,374 7,216,749 6,978,929 10, 478, 650 2,450,692 16,1 14,970 1,330,157 1,382,665 161,000 181,000 1,958,992 1,427,888 1,350,000 100,000 118,222 40,175 $ 17,954,757 2,096,487 67,1 12,532 10,008, 656 7,170,573 6,123,241 252,735 494,782 243,244 1,71 1,332 4,265,544 480,674 139,252 223,843 255,293 2,625,626 3,929,879 100,992 490,857 377,903 397,832,523 $ 126,058,202 45 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Neighborhood Services Public Safety Transportation Administrative & Community Services TOTAL GENERAL FUND * Electric Fund Water Fund Wastewater Fund Solid Waste Fund Technology Services Fund Materials Management Fund Fleet Management Fund Risk Retention Fund Recreation Fund TOTAL OTHER FUNDS TOTAL ALL FUNDS 220.81 230.81 226.81 226.81 404.23 410.23 405.23 405.23 43.00 45.00 43.00 43.00 78.13 83.13 83.13 85.88 746.17 769.17 758.17 760.92 117.50 125.00 125.00 129.50 163.00 160.50 160.50 158.00 82.87 84.87 84.87 86.37 88.00 93.75 93.50 93.50 25.00 25.00 25.00 25.00 12.50 13.50 13.50 13.50 19.00 21.00 21.00 21.00 5.00 5.00 5.00 5.00 21.84 21.84 21.84 21.77 534.71 550.46 550.21 553.64 1,280.88 1,319.63 1,308.38 1,314.56 The General Fund 08-09 budget estimate reflects a reduction of 1 1 FTE's; due to an economic downturn these unfilled positions were eliminated from the budget. 46 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Assessed Valuation for 2008 Gain in Value Net Assessed Valuation for 2009 Tax Rate Per $100 Valuation Estimated Collections TOTAL REVENUE General Fund General Debt Service Fund $ 6,291,359,112 36,549,910 $ 6,327,909,022 x 0.66652 $ 42,176,779 x 100.00% $ 42,176,779 TAX RATE PER $100 $ 0.44765 $ 0.44765 $ 28,326,885 0.21887 0.21887 13,849,894 TOTAL $ 0.66652 $ 0.66652 $ 42,176,779 67.16% 32.84% 100.00% 47 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 0 o O 0 O o 0 o O o O V m O O O O O O O O O tr O O N r- O O M tr O O V' O Lo Ln rl N 0') 00 rl V M N N O O O O O O Lo LQ O O 00 LQ L0 0)) r- M N (0 (O (0 V O O a0 ■ N N (\I N 6% O O O N m 0 O O m O O W 00 00 O O O O O 00 O O 0 00 N 0) M M O O O O 00 LQ O O O O _ O LQ O O O O O O O O O O O O O V N M m M O (! 00 o 0 I: M O N o0 O O m m r- N N N N (1) (1) N M N M N (» O O O O O 0 0 O O 0 O 0 O O O 0 0 -_ O O O O O O_ O O O O O O O U) O LQ O In O O O LQ O LQ O O O O O O O O O _ LQ 02 V' N r r� (0 N (D V 00 M M W 00 00 M (\I N N N N N (» Q E E � z v a o)_ m Z N as 0)I U)O a s m Q a fi O (}� O `� O 0) C u- N 3 i)) a)N cu 0 4) Z Q `w 0 � o � U y E = a ~ o ( C) O _ a3 of (n ( N � �' O 2 C N r U U Y Y O N N 0OLL N p a) Q O -c ` Q U y Q} 0) N 3 U) 3 ri U) U d LL U) +N 7 d 3 'C C 07 O - W d �. .% E .� Q N O ?• - cu F x U N a) 0 v O o N .N U E c d '�., 0 t^ , o .� C[EE y ?. -00 3 d' N ?+ U U N 2 OO C C {) N a .. 0) (!) O- C 0C 3 aS • Q ¢ O O (n O Ca O Ca 7, LLj -0 0) 0 (n E 'O > E c c o a O a - o a ®® 0 m O � -- = o m d o d o m m O O as a) u Q U U U U U U D 0 0 0 0 LL LL LL x xw 0- (n Z a U) N 3 Z T 0 0) O N LL Q Q U H Z Q 0 0) U 0) m t O U 0) m O N N U LL 6 O 00 O O N C O O O V r o U 3 Q U a3 O C O N y C U U O LL y E E O U C O 0 O d) O O N } LL `O O 0 L r- 6% O 0) E E U d 0) E U U U) a5 E 2 48 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES N � �1 (\I � ' r' O) co (D (D O o '.; o I N I ( N r 'r i 0U— Lo I� (D O Lo N 00 r I r d N � O O O o N N r M ' KM N 00 r d N (D O O OLo o I N I N r i' �00 � Lo r IT r cq d' N 0 (DLo c o 0 o N N r milil. m 0 06 m a O Ct Xco c� a_ ILL a) U) � E O O o E C) a) LL (3 O O (/) C O L() (f3 o Co (.0 c E : O O o — O r°( = a) ILL O O (/) C p L() (f) o CO (.0 a) U) O O o — 3 O Q3 IL 'p O O i/) G O Ln EA o Co (.0 v 0 0 o 3 O O a3 ILL -p ; O O O O (/) E O L() EA LD (A o m (.0 O N �'O a) 8' O N O O Ci C a) a) Q (6 2 o a) i/ C E vi �) W W c cu o o C] c a) a) m �� O.v� 0') m C c E O c v a) E .O w E (E6 (E6 N a [� o c W a) 0 U c ' zs z > � 4 49 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 50 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 51 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 52 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 53 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 54 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Ad Valorem Taxes Sales Tax Franchise Agreements Total Other Taxes Service Fees Fines and Fees Licenses and Permits Miscellaneous Revenues Transfers TOTAL REVENUES Use of Reserves TOTAL RESOURCES Personal Services Materials & Supplies Maintenance & Repairs Insurance Miscellaneous Operations Transfers Fixed Assets TOTAL EXPENDITURES $ 27,988,211 $ 28,682,516 $ 28,730,000 $ 28,839,200 21,440,839 21,528,702 21,262,423 21,475,047 10,641,516 10,846,609 10,880,736 12,582,009 343,195 317,810 317,810 347,028 6,032,437 6,025,563 5,977,143 6,505,815 4,969,103 5,020,495 5,126,495 5,537,770 1,080,580 1,887,069 1,1 16,415 1,101,015 2,120,814 1,284,757 1,191,007 1,173,962 8,931,962 9,664,357 9,612,906 9,786,164 $ 83,548,657 $ 85,257,878 $ 84,214,935 $ 87,348,010 - 4,067,868 3,530,842 3,891,894 $ 83,548,657 $ 89,325,746 $ 87,745,777 $ 91,239,904 $ 56,831,073 $ 63,648,171 $ 62,784,835 $ 66,350,465 2,038,810 2,320,075 2,233,201 2,172,005 4,038,785 41333,673 4,333,673 4,297,021 813,323 962,351 962,351 1,028,315 463,741 978,877 778,877 902,011 10,325,168 11,435,696 11,005,937 10,826,529 5,364,549 4,935,968 4,935,968 5,071,759 855,525 710,935 710,935 591,799 $ 80,730,974 $ 89,325,746 $ 87,745,777 $ 91,239,904 Neighborhood Services 220.81 230.81 226.81 226.81 Public Safety 404.23 410.23 405.23 405.23 Tra ns pora do n 43.00 45.00 43.00 43.00 Adminstrative & Community Services 78.13 83.13 83.13 85.88 TOTAL PERSONNEL 746.17 769.17 758.17 760.92 The General Fund 08-09 budget estimate reflects a reduction of 1 1 FTE's; due to the economic down turn these unfilled positions were eliminated from the budget. 55 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES r Fines & Fees $E-.:-- 6.1 % Tot Other 1 0.4 Miscellaneous 1.0% Insurance u« Maintenance & Repair 4.7% Materials & Supplies 2.4% Licenses & Permits 1 907-neous cues Use of Reserves 4.3% Transfers Fixed Assets ` 5.7% / 0.57 56 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Ad Valorem Tax The 2009-10 total certified appraised value for the City of Denton is $6,237,909,022 an increase of 0.58% over the prior year's certified value. The ad valorem tax rate remains unchanged at $0.66652 per $100 valuation. 2. Sales Tax The second largest revenue source in the General Fund is sales tax receipts. The 2009-10 adopted budget assumes a one percent increase in sales tax receipts from the 2008-09 estimate. The 2008-09 estimate for sales tax receipts is $21,262,423, 1.2% below the original budgeted level of $21,528,702. Because of the volatility of this resource, future years of the financial forecast assume a conservative 2% growth rate for sales tax receipts. 3. Franchise Agreements Revenue from franchise agreements is budgeted to increase $1,735,400, which is a 16% increase over the 2008-09 budget. This large increase is attributed to a 1 % increase in the franchise fee, from 4% to 5%, for the utility funds. The budgeted amount for 2009-10 is based on the services provided by companies holding franchise agreements with the City of Denton. Despite an overall budgeted increase in revenues from franchise agreements, franchise fees from Charter Communications continue to decrease. 4. Service Fees Revenue from service -related fees is budgeted to increase $480,252, 8% over the prior year's budget. Two primary reasons for the increase are a rise in the collection of fees attributed to parks and recreation activities and ambulance services. Planning and development related fees are projected to decrease in FY 2009-10. 5. Fines and Fees Overall, fines and fees are budgeted to increase $517,275, 10% over the prior year's budget. The increase is related to a projected rise in activity for fines in the municipal court and library. 6. Licenses and Permits Revenue from licenses and permits related to development is anticipated to decrease $786,054, a 41 % reduction over the prior year's budget. The decrease is attributed to reduced activity in the major planning and development revenue categories, such as certificates of occupancy, building permits, and electrical and plumbing licenses. Fees for park vendors are expected to increase due to changes in the enforcement of these permits for special events. 7. Miscellaneous Revenues Miscellaneous revenue is budgeted to decrease by $110,795 over the prior year's budget. This decrease is mainly due to lower than anticipated interest income. 8. Transfers Overall, transfers to the General Fund are budgeted to increase by $121,807 over the prior year budget. 57 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Current Year Ad Valorem $ 27,103,019 $ 28,163,269 $ 28,325,000 $ 28,326,885 Economic Development Agreements (93,010) (103,753) (70,000) (122,000) Delinquent Ad Valorem 438,958 312,000 200,000 317,460 Current Year - Penalties and Interest 281,605 185,000 170,000 186,295 Prior Year - Penalties and Interest 245,178 112,000 87,000 112,560 Rendition Penalties 12,461 14,000 18,000 18,000 Ad Valorem Taxes $ 27,988,211 $ 28,682,516 $ 28,730,000 $ 28,839,200 Sales Tax $ 21,440,839 $ 21,528,702 $ 21,262,423 $ 21,475,047 Sales Tax $ 21,440,839 $ 21,528,702 $ 21,262,423 $ 21,475,047 Franchise - TXU Gas $ 1,213,018 $ 1,300,400 $ 1,300,400 $ 1,300,400 Franchise - Charter Communications 397,820 480,330 480,330 480,330 Franchise - CoSery Electric 217,587 169,250 169,250 169,250 Franchise - TXU Electric 67,236 72,056 72,056 72,056 Franchise - CoSery Gas 169,502 132,691 132,691 132,691 Franchise - Miscellaneous Cable 622,528 346,500 560,000 500,000 ROW - DISD FIBER 25,000 25,000 25,000 25,000 Franchise - Verizon 782,240 830,386 830,386 830,386 Franchise - Telecommunications 198,808 171,912 200,000 200,000 Franchise - DMU Electric* 4,655,856 4,689,664 4,637,229 5,733,729 Franchise - DMU Water * 954,517 1,050,341 1,062,097 1,332,919 Franchise - DMU Wastewater * 685,521 730,086 711,963 900,063 Franchise - Solid Waste 651,883 847,993 699,334 905,185 Franchise Agreements $ 10,641,516 $ 10,846,609 $ 10,880,736 $ 12,582,009 Mixed Beverage Tax $ 319,542 $ 291,312 $ 291,312 $ 320,000 Bingo Tax 23,653 26,498 26,498 27,028 Other Taxes $ 343,195 $ 317,810 $ 317,810 $ 347,028 * Denton Municipal Utilities 58 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Community Building Rentals Ambulance Service Fees Hazardous Materials Billing Fire Inspections Restaurant Inspections Swimming Pool Inspections Reinspection Fees Electrical Inspections Plumbing Inspections Library Non -Resident Fees Parks Identification Card Fees Recreational Program Fees Athletic Program Fees Special Events - Parks Natatorium Fees Water Works Parks Fees DISD Reimbursement - Water Park Charges to Bond Fund Swimming Pool Cemetery Fees Airport Fees Development Fees Sale of Documents Plan Review Fees Parking Meter Receipts Development Postage Traffic/Police Reports Street Cut Reimbursements Animal Carcass Pick -Ups Interest Charge Past Due Balance Service Fees $ 251,090 $ 149,295 $ 149,295 $ 181,863 2,318,771 2,150,000 2,400,000 2,400,000 3,301 1,000 25,000 2,500 164,238 115,000 175,000 175,000 176,311 200,040 200,040 200,000 20,425 25,000 25,000 21,500 18,710 28,190 28,190 22,000 23,051 28,435 28,435 28,000 57,309 82,468 82,468 112,000 29,797 31,150 31,150 40,335 17,161 24,232 24,232 18,860 1,752 - - - 51,835 58,000 58,000 68,000 - - - 1,650 267,654 323,255 323,255 319,225 669,563 673,400 673,400 726,480 374,764 464,656 464,656 472,067 372,034 414,700 - 400,000 36,356 39,200 39,200 36,800 14,570 9,000 15,000 30,000 494,818 492,674 492,674 582,439 96,335 146,016 146,016 95,739 692 500 500 401 263,976 301,960 301,960 260,000 20,450 17,000 17,000 17,725 13,508 16,792 16,792 10,250 34,867 32,500 32,500 35,700 237,536 200,000 225,000 245,000 1,433 1,100 2,380 2,281 130 - - - $ 6,032,437 $ 6,025,563 $ 5,977,143 $ 6,505,815 59 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Warrant Fees $ 297,587 $ 310,000 $ 310,000 $ 317,000 Juvenile Case Manager Fees 148,496 151,000 151,000 150,000 Library Fines & Fees 159,318 175,000 175,000 204,148 Animal Pound Fees 153,801 150,000 150,000 158,822 Animal Services Fines 21,205 44,000 8,000 9,200 Auto Pound Fees 11,113 13,600 13,600 7,000 Mowing Charges 3,802 3,600 3,600 4,000 Police Escort & Guard Fees 19,953 15,000 15,000 17,000 Civil Fines 30,877 33,000 50,000 62,000 Arrest Fees 144,706 143,420 143,420 157,000 Health Department Fines 260 - - - Inspection Fines & Fees 86,110 95,000 90,000 121,900 Fire Department Fines 5,640 7,875 7,875 7,500 School Crossing Fines 12,688 14,000 14,000 14,500 Denton Municipal Fines 2,089,005 2,100,000 2,100,000 2,250,000 UNT Police Fines 325,285 325,000 325,000 325,000 TWU Police Fines 32,739 28,000 40,000 50,000 Parking Fines 103,617 135,000 100,000 115,000 Uniform Traffic Fees 74,986 70,000 70,000 78,000 False Alarm Fees 34,380 28,000 35,000 35,700 Court Cost Service Fees 238,383 225,000 225,000 254,000 Court Administration Fees 975,152 954,000 1,100,000 1,200,000 Fines and Fees $ 4,969,103 $ 5,020,495 $ 5,126,495 $ 5,537,770 Food Handler Permits $ 64,190 $ 57,020 $ 64,000 $ 64,640 Zoning Permits 39,879 102,337 122,055 94,300 Moving Permits 370 450 550 175 Demolition Permits 4,090 9,230 5,200 4,040 Pool, Spa, Hot Tub Permits 4,725 20,600 9,000 9,090 Building Permits 780,350 1,416,456 735,000 735,000 Electrical & Plumbing Licenses 35,835 95,150 20,000 20,400 Curb Cut Permits 1,479 2,430 1,000 1,010 Mobile Home Park Licenses 11,410 11,410 11,410 11,410 Sign Permits 32,470 28,500 26,000 27,000 Fence Permits 14,820 19,900 16,800 18,000 Mechanical Permits 22,690 22,666 35,000 36,000 Certificate of Occupancy Fees 37,900 71,880 40,000 41,000 Variance Fees 750 1,040 1,040 600 Landscape Fees 1,770 1,560 1,560 2,600 Temporary Gas Permits 6,930 3,640 6,000 6,100 Park Vendor Fees 4,775 5,300 5,300 11,400 Beer & Wine Permits 10,892 13,000 12,000 14,000 CPR Training 5,255 4,500 4,500 4,250 Licenses and Permits $ 1,080,580 $ 1,887,069 $ 1,1 16,415 $ 1,101,015 60 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Interest Income $ 1,084,097 $ 750,000 $ 650,000 $ 650,000 County Vehicle Registration Fee 120,064 134,025 134,025 126,000 County Contribution - Ambulance Service 127,459 130,000 130,000 130,000 DISD Contribution - School Resource Officer 31,110 41,770 41,770 34,200 State - Signal Reimbursement 16,064 16,062 16,062 16,062 Contract -Denton Independent School District 31,513 - 6,250 - Williams Square Parking Fees 20,475 21,000 21,000 21,000 Miscellaneous Revenues 513,958 156,000 156,000 156,000 Recovery of Prior -Year Expenditures 156,183 20,000 20,000 20,000 Mowing Administration Fees 2,394 1,900 1,900 2,500 Police Phone Commissions 17,497 14,000 14,000 18,200 Miscellaneous Revenues $ 2,120,814 $ 1,284,757 $ 1,191,007 $ 1,173,962 Return on Investment - Water $ 835,203 $ 919,049 $ 929,335 $ 940,170 Return on Investment - Wastewater 599,832 638,825 622,968 630,044 Return on Investment - Electric 4,120,490 4,103,456 4,057,576 4,013,610 Cost of Service Transfer - Electric Fund 854,128 1,109,399 1,109,399 1,261,892 Cost of Service Transfer - Water Fund 1,210,408 1,278,652 1,278,652 1,278,226 Cost of Service Transfer - Solid Waste Fund 564,533 693,748 693,748 721,256 Cost of Service Transfer - Wastewater Fund 519,262 677,815 677,815 693,251 Cost of Service Transfer - Recreation Fund 120,967 143,413 143,413 147,715 Cost of Service Transfer - Municipal Crt Security 89,966 100,000 100,000 100,000 Cost of Service Transfer - Tech Services 17,173 - - - Transfers $ 8,931,962 $ 9,664,357 $ 9,612,906 $ 9,786,164 TOTAL REVENUES $ 83,548,657 $ 85,257,878 $ 84,214,935 $ 87,348,010 Use of Fund Balance $ - $ 4,067,868 $ 3,530,842 $ 3,891,894 TOTAL RESOURCES $ 83,548,657 $ 89,325,746 $ 87,745,777 $ 91,239,904 61 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES Building Inspections $ 1,617,919 $ 2,509,568 $ 1,719,196 $ 1,710,107 Code Enforcement 6,196 5,500 5,500 6,500 Libraries 189,114 206,150 206,150 244,483 Parks and Recreation 1,687,768 1,746,338 1,748,338 1,866,345 Planning 219,939 351,267 370,985 288,881 Neighborhood Sub -Total 3,720,936 4,818,823 4,050,169 4,116,316 General Resources 15,289,174 16,171,215 16,479,895 17,514,153 $ 19,010,110 $ 20,990,038 $ 20,530,064 $ 21,630,469 PUBLIC SAFETY Animal Services $ 155,234 $ 151,100 $ 153,496 $ 161,103 Fire 2,624,664 2,408,375 2,534,100 2,711,750 Municipal Court 2,065,985 2,073,025 2,124,875 2,272,100 Police 2,835,797 2,850,290 2,962,565 3,130,525 Public Safety Sub -Total 7,681,680 7,482,790 7,775,036 8,275,478 General Resources 33,503,557 35,690,426 34,833,861 37,626,501 $ 41,185,237 $ 43,173,216 $ 42,608,897 $ 45,901,979 TRANSPORTATION Airport Streets Traffic Operations Transportation Sub -Total General Resources $ 504,111 $ 492,674 $ 468,784 $ 582,439 237,536 200,000 240,000 245,000 16,064 16,062 16,062 16,062 757,711 708,736 724,846 843,501 6,673,979 7,025,828 6,789,470 6,858,005 $ 7,431,690 $ 7,734,564 $ 7,514,316 $ 7,701,506 ADMINISTRATIVE & COMMUNITY SERVICES Cable Television $ 30,418 $ 37,173 $ 37,173 $ 40,969 City Manager's Office 445,975 695,980 695,980 767,285 Economic Development 217,682 217,682 217,682 342,707 Facilities Management 445,976 388,310 388,310 427,956 Finance 773,796 730,226 730,226 869,984 Human Resources 487,763 501,591 501,591 591,171 Internal Audit 23,770 59,371 59,371 65,433 Legal Administration 288,996 244,680 244,680 393,600 Public Communications Office 179,734 116,644 116,644 128,553 Non -Departmental 201,708 269,676 269,676 302,780 Administrative Sub -Total 3,095,818 3,261,333 3,261,333 3,930,438 General Resources 10,027,412 14,166,595 13,831,167 12,075,512 $ 13,123, 230 $ 17, 427, 928 $ 17,092, 500 $ 16,005, 950 Addition to Fund Balance 2,798,390 - - - TOTAL RESOURCES $ 83,548,657 $ 89,325,746 $ 87,745,777 $ 91,239,904 62 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES Building Inspections $ 1,500,812 $ 1,764,123 $ 1,588,750 $ 1,812,666 Code Enforcement 676,580 1,102,814 1,102,814 1,271,221 Libraries 5,122,707 5,096,535 5,096,699 5,184,358 Parks and Recreation 9,626,827 10,436,223 10,290,098 10,559,577 Planning 1,850,733 2,306,696 2,168,056 1,991,822 Development Review Engineering - - - 512,617 Agency Contributions 232,451 283,647 283,647 298,208 $ 19,010,110 $ 20,990,038 $ 20,530,064 $ 21,630,469 PUBLIC SAFETY Animal Services $ 740,603 $ 817,479 $ 749,117 $ 775,781 Fire 18,407,718 19,188,102 19,101,476 20,752,595 Municipal Court 1,085,796 1,183,354 1,138,805 1,269,857 Municipal Judge 309,894 395,028 395,028 402,656 Police 20,641,226 21,589,253 21,224,471 22,701,090 $ 41,185,237 $ 43,173,216 $ 42,608,897 $ 45,901,979 TRANSPORTATION Airport $ 453,357 $ 524,565 $ 522,304 $ 512,244 Streets 4,510,960 4,356,650 4,356,650 4,475,492 Traffic Operations 1,409,067 1,586,747 1,455,634 1,575,163 Transportation Operations 287,528 333,570 333,570 355,575 Street Lighting 751,485 933,032 846,158 783,032 $ 7,412,397 $ 7,734,564 $ 7,514,316 $ 7,701,506 ADMINISTRATIVE & COMMUNITY SERVICES Cable Television $ 84,592 $ 159,982 $ 159,982 $ 169,291 City Manager's Office 1,607,638 2,121,882 2,106,882 2,306,780 Economic Development 593,607 685,308 685,308 670,251 Facilities Management 2,808,427 3,085,042 3,037,480 2,947,246 Finance 2,204,990 2,411,683 2,338,679 3,235,785 Human Resources 1,118,963 1,291,198 1,291,336 1,561,246 Internal Audit 276,103 355,607 355,607 367,941 Legal Administration 1,134,022 1,256,350 1,256,350 1,670,473 Public Communications Office 389,423 410,386 410,386 419,440 Non -Departmental 2,905,465 5,650,490 5,450,490 2,657,497 $ 13,123,230 $ 17,427,928 $ 17,092,500 $ 16,005,950 TOTAL EXPENDITURES $ 80,730,974 $ 89,325,746 $ 87,745,777 $ 91,239,904 63 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES Building Inspections 20.00 22.00 20.00 21.00 Code Enforcement 11.00 15.00 15.00 15.00 Libraries 49.50 49.50 49.50 49.50 Parks and Recreation 122.31 124.31 122.31 121.31 Planning 17.00 19.00 19.00 17.00 Development Review Engineering 0.00 0.00 0.00 2.00 Social Services 1.00 1.00 1.00 1.00 220.81 230.81 226.81 226.81 PUBLIC SAFETY Fire 162.25 163.25 163.25 163.25 Municipal Court 14.25 15.25 14.25 14.25 Municipal Judge 2.50 2.50 2.50 2.50 Police and Animal Services 225.23 229.23 225.23 225.23 404.23 410.23 405.23 405.23 TRANSPORTATION Airport 4.00 4.00 4.00 4.00 Streets 27.00 27.00 27.00 27.00 Traffic Operations 11.00 13.00 11.00 11.00 Transportation Operations 1.00 1.00 1.00 1.00 43.00 45.00 43.00 43.00 ADMINISTRATIVE & COMMUNITY SERVICES Cable Television City Manager's Office Economic Development Facilities Management Finance Human Resources Internal Audit Legal Administration Public Information Office TOTAL POSITIONS 1.00 2.00 2.00 2.00 11.38 13.38 13.38 13.38 5.00 5.00 5.00 5.00 13.00 14.00 13.00 12.00 22.75 23.75 23.75 23.50 12.00 12.00 12.00 13.00 2.00 2.00 2.00 2.00 8.00 8.00 9.00 12.00 3.00 3.00 3.00 3.00 78.13 83.13 83.13 85.88 746.17 769.17 758.17 760.92 The 2008-09 budget estimate reflects a reduction of 11 FTE's; due to an economic downturn these unfilled positions were eliminated from the budget. 64 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Fines and Fees Licenses and Permits Miscellaneous Revenues Cost of Service Transfers General Resources TOTAL RESOURCES $ 2,383,107 $ 2,601,589 $ 2,603,589 $ 2,645,170 163,120 178,600 178,600 208,148 1,075,325 1,882,569 1,1 1 1,915 1,096,765 2,393 1,900 1,900 2,500 96,991 154,165 154,165 163,733 15,289,174 16,171,215 16,479,895 17,514,153 $ 19,010,1 10 $ 20,990,038 $ 20,530,064 $ 21,630,469 Personal Services $ 11,915,473 $ 13,598,695 $ 13,173,643 $ 14,334,065 Materials & Supplies 950,987 977,396 977,396 970,934 Maintenance & Repair 864,195 889,896 889,896 853,604 Insurance 233,702 262,223 262,223 275,859 Miscellaneous 133,703 174,391 174,391 159,756 Operations 2,725,229 2,991,171 2,956,249 2,978,151 Transfers 1,355,740 1,406,951 1,406,951 1,487,921 Fixed Assets 831,081 689,315 689,315 570,179 TOTAL EXPENDITURES $ 19,010,110 $ 20,990,038 $ 20,530,064 $ 21,630,469 Planning 17.00 19.00 19.00 17.00 Building Inspections 20.00 22.00 20.00 21.00 Code Enforcement 11.00 15.00 15.00 15.00 Development Review Engineering 0.00 0.00 0.00 2.00 Human Services 1.00 1.00 1.00 1.00 Library -Administration 12.00 12.00 12.00 12.00 Library -Emily Fowler Branch 13.00 13.00 13.00 13.00 Library -North Branch 14.50 14.50 14.50 14.50 Library -South Branch 10.00 10.00 10.00 10.00 Parks -Administration 10.00 10.00 10.00 9.00 Parks -Aquatics 34.46 34.46 34.46 34.46 Parks-KDB 3.00 3.00 3.00 3.00 Parks- Leisure Services 29.49 29.49 29.49 29.49 Parks -Maintenance 45.36 47.36 45.36 45.36 TOTAL PERSONNEL 220.81 230.81 226.81 226.81 65 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Planning & Development Department provides community services through the following Divisions: Planning, Code Enforcement, and Building Inspections. Planning manages the physical development of the City through the DRC process and plans for the future needs of the citizens through the comprehensive planning and research section. The Division also provides updates on the City's population, implements the Denton Plan, and manages the Historic Preservation Districts in the City. The purpose of the Code Enforcement Division is to provide enforcement services to ensure the health, safety, and general welfare of the citizens of the City of Denton. In this pursuit, the Division enforces the provisions of both the Denton Property Maintenance Code and the Denton Development Code. The Building Inspections Division reviews construction documents and plans for compliance with adopted codes and ordinances. The division issues permits for construction, and inspects construction projects. They also oversee the demolition of substandard structures and issue Certificate of Occupancy (CO) permits, and health permits for food establishments. MAJOR DEPARTMENT GOALS Improve service delivery to our customers, both internal and external through process improvements, advancements in technology and allocation of resources. 2. Provide opportunity for online permit application submittal process. 3. Increase community compliance with nuisance, zoning, minimum housing and substandard structures ordinances. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Establish neighborhood planning goals and objectives for the City. 2. Provide opportunity for online permitting. 3. Design and implement a public education program utilizing printed materials, DTV, public presentation forums (i.e. neighborhood meetings), and community event venues. 1 • Planning Dept- Projects and cases 555 540 240 480 processed 2. Building Inspections -Commercial 288 300 277 250 building and alteration permits 3. Code Enforcement -Violations 9,763 8,557 8,557 9,500 worked 1. Planning -Comments completed 71 % 90% 85% 85% within established time frames 2. Building Inspections -Perform N/A 95% 99% 95% commercial plan reviews within 10 days 3. Code Enforcement -Violations 76% 85% 82% 85% (non -housing) abated voluntarily 66 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Temporary Gas Permits $ 6,930 $ 3,640 $ 6,000 $ 6,100 Food Handler Permits 64,190 57,020 64,000 64,640 Moving Permits 370 450 550 175 Demolition Permits 4,090 9,230 5,200 4,040 Pool, Spa, Hot Tub Permits 4,725 20,600 9,000 9,090 Building Permits 780,350 1,416,456 735,000 735,000 Electrical and Plumbing Licenses 35,835 95,150 20,000 20,400 Curb Cut Permits 1,479 2,430 1,000 1,010 Mobile Home Park Licenses 11,410 11,410 11,410 11,410 Sign Permits 32,470 28,500 26,000 27,000 Fence Permits 14,820 19,900 16,800 18,000 Mechanical Permits 22,690 22,666 35,000 36,000 Certificates of Occupancy Fees 37,900 71,880 40,000 41,000 Variance Filing Fees 750 1,040 1,040 600 Landscape Fees 1,770 1,560 1,560 2,600 Beer and Wine Permits 10,892 13,000 12,000 14,000 Restaurant Inspections 176,311 200,040 200,040 200,000 Swimming Pool Inspections 20,425 25,000 25,000 21,500 Re -Inspection Fees 18,710 28,190 28,190 22,000 Electrical Inspections 23,051 28,435 28,435 28,000 Plumbing Inspections 57,309 82,468 82,468 112,000 Plans Review Fees 263,976 301,960 301,960 260,000 Cost of Service Transfer - Bldg Insp 27,466 68,543 68,543 75,542 Building Inspections Subtotal 1,617,919 2,509,568 1,719,196 1,710,107 Mowing Administration Fees 2,394 1,900 1,900 2,500 Mowing Fines 3,802 3,600 3,600 4,000 Code Enforcement Subtotal 6,196 5,500 5,500 6,500 Zoning Permits 39,879 102,337 122,055 94,300 Development Fees 96,335 146,016 146,016 95,739 Development Postage 13,508 16,792 16,792 10,250 Sale of Documents 692 500 500 401 Cost of Service Transfer- Planning 69,525 85,622 85,622 88,191 Planning Subtotal 219,939 351,267 370,985 288,881 General Resources 2,184,071 2,307,298 2,763,939 3,582,838 TOTAL RESOURCES $ 4,028,125 $ 5,173,633 $ 4,859,620 $ 5,588,326 rlanning I,t55U,/ii 4,,U6,6Y6 4166,U56 I,YYI,t522 Building Inspections 1,500,812 1,764,123 1,588,750 1,812,666 Code Enforcement 676,580 1,102,814 1,102,814 1,271,221 Development Review Engineering - - - 512,617 TOTAL EXPENDITURES $ 4,028,125 $ 5,173,633 $ 4,859,620 $ 5,588,326 67 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Planning 17.00 19.00 19.00 17.00 Building Inspections 20.00 22.00 20.00 21.00 Code Enforcement 11.00 15.00 15.00 15.00 Development Review Engineering 0.00 0.00 0.00 2.00 TOTAL PERSONNEL 48.00 56.00 54.00 55.00 rersonai services Materials & Supplies Maintenance & Repair Insurance Miscellaneous Operations Transfers TOTAL EXPENDITURES 114,567 134,986 134,986 138,822 2,252 8,000 8,000 10,200 29,378 35,906 35,906 63,346 32,024 28,659 28,659 12,360 491,943 606,172 571,086 580,676 325,339 348,270 348,270 389,082 $ 4,028,125 $ 5,173,633 $ 4,859,620 $ 5,588,326 MAJOR BUDGET ITEMS FY 2008-09 1 FY 2009-10 The 2008-09 budget reflects the addition of 2 FTEs to The 2009-10 budget for Development Review Engineering Planning; one Senior Development Review Engineer and reflects 2 FTEs from the Planning Department that directly one Neighborhood Planner. work with Development Review Engineering. The 2008-09 budget reflects the addition of 2 FTEs to The 2009-10 budget for Building Inspections reflects the Building Inspections; one Plans Examiner and one addition of 1 FTE, Health Inspector. Combination Inspector. Also included was a vehicle for the Building Official. The 2008-09 budget reflects the addition of 4 FTEs to The 2009-10 budget for Code Enforcement reflects no Code Enforcement; one Zoning/Code Enforcement major changes. Manager and three Code Enforcement Officers. $50,000 was also added for enhancements to the Substandard Structures Program. The 2008-09 budget estimate reflects the reduction of 2 The 2009-10 budget reflects a budget reduction of FTEs in Building Inspections; one Plans Examiner and one $48,250 from Planning, Building Inspections, and Code Combination Inspector. Due to an economic downturn, Enforcement, details provided in the Budget Overview the 08-09 budgeted postions were not filled. section. 68 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Social Services Agency contributions from the General Fund represent funding at approximately one dollar per capita. Also included in this funding is the Community Development Manager and costs associated with technology for the Community Development Department. General Resources TOTAL RESOURCES Court -Appointed Special Advocates Denton Family Resource Center Fairhaven Retirement Home HOPE Inc., HMIS Salvation Army Denton Corps People's Clinic Fred Moore Day Nursery School Day Stay for Adults AIDS Services of North Texas Camp Summit Special Program for Aging Needs Denton Christian Preschool Denton City County Day School Chisholm Trail RSVP Community Food Center Denton County Child Advocacy Center Communities in School Subtotal Personal Services Materials and Supplies Operations Transfers TOTAL EXPENDITURES TOTAL PERSONNEL $ 232,451 $ 283,647 $ 283,647 $ 298,208 $ 232,451 $ 283,647 $ 283,647 $ 298,208 ACTUAL BUDGET ESTIMATE ADOPTED $ 7,785 $ 10,000 $ 11,000 $ 10,000 667 - - - 3,725 8,500 8,500 - 18,062 18,000 18,000 18,000 434 - - - 1,455 - - 14,000 24,750 22,000 23,000 23,720 - 6,500 6,500 7,500 - 7,102 8,102 546 - 4,000 4,000 4,000 - - 1,000 - - 22,500 22,500 22,000 25,000 - - - 8,000 8,000 8,000 7,530 3,410 4,000 - - 8,375 35,000 35,000 35,000 - - - 5,000 101,662 145,602 145,602 147,296 107, 509 110,898 110,898 122,027 - - - 1,051 - - - 2,333 23,279 27,147 27,147 25,501 $ 232,451 $ 283,647 $ 283,647 $ 298,208 1.00 1.00 1.00 1.00 !') The Community Food Center elected to not accept funds of $4,000. Funds were reallocated to the following agencies: Court -Appointed Special Advocates; Fred Moore Day Nursery; AIDS Services of North Texas; and Special Programs for Aging Needs. 69 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Denton Public Library enriches and advances the community by providing quality materials and services of informational, educational, leisure and cultural value. The library system supports this mission through its branch operation and services, integrated library system and current technologies. The Denton Public Library manages both printed and electronic resources by utilizing the library system's service and strategic plans. MAJOR DEPARTMENT GOALS 1. Provide a balanced collection of materials in multiple formats, relative to the needs of the community. 2. Plan, implement, and provide quality programs and promote library services within the community. 3. Provide friendly and professional services to the community by utilizing current technologies to assist customers with their lifelong learning, educational, and recreational needs. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Purchase materials in multiple formats recommended in professional review journals and suggested by library customers that meet community demand. 2. Allocate resources to program and service priorities after a cost study analysis has been completed to determine their effectiveness. 3. Complete South Branch Library expansion CIP project as dictated by the 2005 Bond Election. 1. Total library circulation 1,321,1 14 1,200,000 1,500,000 1,700,000 2. Number of library visits 534,218 519,620 560,920 588,966 3. Total program attendance 32,187 52,377 33,153 34,148 1. Circulation per capita 1:11 1:10.04 1:12.6 1:14 2. Visits per capita 1:4.54 1:4.37 1:4.72 1:4.86 3. Total program attendance per Public Service staff l :l ,788 1:2,910 l :l ,842 1:1,897 70 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Library Fines & Fees $ 159,318 $ 175,000 $ 175,000 $ 204,148 Library Non -Resident Fees 29,797 31,150 31,150 40,335 General Resources 4,933,592 4,890,385 4,890,549 4,939,875 TOTAL RESOURCES $ 5,122,707 $ 5,096,535 $ 5,096,699 $ 5,184,358 DIVISIONEXPENDITURES BY D• Library Administration $ 1,944,169 $ 1,847,543 $ 1,847,707 $ 1,790,793 Emily Fowler Library 1,059,256 1,109,552 1,109,552 1,202,922 North Branch Library 1,321,564 1,301,231 1,301,231 1,306,153 South Branch Library 797,718 838,209 838,209 884,490 TOTAL EXPENDITURES $ 5,122,707 $ 5,096,535 $ 5,096,699 $ 5,184,358 Full - Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTED Library Administration 12.00 12.00 12.00 12.00 Emily Fowler Library 13.00 13.00 13.00 13.00 North Branch Library 14.50 14.50 14.50 14.50 South Branch Library 10.00 10.00 10.00 10.00 TOTAL PERSONNEL 49.50 49.50 49.50 49.50 71 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Personal Services $ 2,920,458 $ 3,028,236 $ 3,028,236 $ 3,245,273 Materials & Supplies 165,804 168,151 168,151 153,398 Maintenance & Repair 140,830 104,647 104,647 107,199 Insurance 56,024 54,554 54,554 54,527 Operations 321,403 377,307 377,471 370,276 Transfers 692,107 674,325 674,325 683,506 Fixed Assets 826,081 689,315 689,315 570,179 TOTAL EXPENDITURES $ 5,122,707 $ 5,096,535 $ 5,096,699 $ 5,184,358 MAJOR BUDGET ITEMS FY 2008-09 1 FY 2009-10 The 2008-09 budget included $20,000 for library The 2009-10 budget reflects a budget reduction of collection materials that was distributed among the $132,206, details provided in the Budget Overview branches. section. 72 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 73 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The mission of the Parks and Recreation Department is "enriching lives and building community through the stewardship of public parks and open space and diverse recreational opportunities that foster lifelong wellness, creativity, and learning." There are five divisions within Parks and Recreation. Administration supports the Department through strategic planning, CIP planning and design, budgeting, and purchasing. Leisure Services provides a variety of activities, programs and opportunities to a broad demographic segment of the population. Park Maintenance provides horticultural services for all City facilities and maintains the park infrastructure. KDB works to provide litter prevention, reduction of waste, and community beautification. The Aquatics Division operates Water Works Parks, the Natatorium, and the Civic Center Pool. MAJOR DEPARTMENT GOALS 1. Ensure access to parks and services for all Denton residents regardless of race, gender, age, income, or physical abilities. 2. Meet or exceed the expectations of our customers through proactive communications and the continuous improvement of our services. Involve citizens, organizations, volunteers, and businesses in the planning and implementation of projects, programs, and events to further the organizational mission. 3. Maintain the highest level of safety for all patrons. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Implement construction and maintenance of funded CIP projects, and continue implementation of the Benevon Model of fundraising for KDB. 2. Expand businesses through greater emphasis on benefits approach for lifetime sports/fitness and socialization opportunities provided by our programs, expanding marketing efforts, and by meeting unmet demand, 3. Assess current youth -at -risk programs and implement strategies to provide and expand services (i.e., IMAGINE, Kings Kids Day Kamp, Owsley Summer Playground, Teen Outdoor Programming, etc.) in collaboration with area agencies and organizations. 1. Acres Maintained by Park Maintenance 2,348 2,396 2,396 2,396 2. KDB Volunteer Hours 24,500 24,750 25,000 25,000 3. Total Attendance at Parks & Rec Facilities 1,180,402 1,052,500 1,052,500 1,100,000 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Acres/Park Maint per full-time equivalent 52.92 52.82 52.82 55.25 2. KDB staff hours to volunteer hours 1:6 1:5 1:5 1:5 3. Leisure Sry Satisfaction surveys: rating (1-5) 4.80:1800 4.80:2500 4.80:2500 4.85:2500 (average rating / # of surveys taken) 74 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Cemetery Fees $ 14,570 $ 9,000 $ 15,000 $ 30,000 Natatorium 267,654 323,255 323,255 319,225 Water Works Park 669,563 673,400 673,400 726,480 DISD Reimbursement 374,764 464,656 464,656 472,067 Community Building Rentals 251,090 149,295 149,295 181,863 Recreation Center ID Card 17,161 24,232 24,232 18,860 Athletic Program Fees 51,835 58,000 54,000 68,000 Special Events - Parks - - - 1,650 Swimming Pool 36,356 39,200 39,200 36,800 Park Vendor Fees 4,775 5,300 5,300 11,400 General Resources 7,939,059 8,689,885 8,541,760 8,693,232 TOTAL RESOURCES $ 9,626,827 $ 10,436,223 $ 10,290,098 $ 10,559,577 DIVISIONEXPENDITURES BY D• Parks Adminstration $ 1,023,264 $ 1,057,046 $ 1,057,046 $ 997,471 Parks Aquatics 1,769,816 1,925,066 1,925,066 1,981,519 Parks KDB 263,108 279,327 279,327 271,077 Parks Leisure Services 2,093,654 2,319,849 2,319,849 2,393,157 Parks Maintenance 4,476,985 4,854,935 4,708,810 4,916,353 TOTAL EXPENDITURES $ 9,626,827 $ 10,436,223 $ 10,290,098 $ 10,559,577 Full - Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTED Parks Adminstration 10.00 10.00 10.00 9.00 Parks Aquatics 34.46 34.46 34.46 34.46 Parks KDB 3.00 3.00 3.00 3.00 Parks Leisure Services 29.49 29.49 29.49 29.49 Parks Maintenance 45.36 47.36 45.36 45.36 TOTAL PERSONNEL 122.31 124.31 122.31 121.31 75 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Personal Services $ 5,854,884 $ 6,447,921 $ 6,301,796 $ 6,572,925 Materials & Supplies 670,616 674,259 674,259 678,714 Maintenance & Repair 721,113 777,249 777,249 736,205 Insurance 148,300 171,763 171,763 156,935 Miscellaneous 17 130 130 100 Operations 1,911,883 2,007,692 2,007,692 2,024,866 Transfers 315,014 357,209 357,209 389,832 Fixed Assets 5,000 - - - $ 9,626,827 $ 10,436,223 $ 10,290,098 $ 10,559,577 MAJOR BUDGET ITEMS FY 2008-09 I FY 2009-10 The 2008-09 Parks Administration budget reflects no major changes. The 2008-09 Parks Aquatics budget reflects no major changes. 2009-10 Parks Administration budget reflects the sfer of one FTE to Parks Leisure Services. 2009-10 Parks Aquatics budget reflects no major nges. The 2008-09 Parks KDB budget reflects no major changes. IThe 2009-10 Parks KDB budget reflects no major changes. The 2008-09 Parks Leisure Services budget included a Thorguard Lightening Protection System that was funded through bond interest income. The 2008-09 Parks Maintenance budget reflects the addition of 2 FTEs, field service workers, funded for outside contract services, and liter pick up. The 2008-09 budget estimate reflects the reduction of 2 FTEs, field services workers in Parks Maintenance; due to an economic downturn, the 08-09 budgeted positions were not filled. 2009-10 Parks Leisure Services budget reflects the sfer of 1 FTE to Human Resources. 2009-10 Parks Maintenance budget reflects no major nges. ie 2009-10 budget reflects a budget reduction of 16,691, details provided in the Budget Overview section. 76 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Service Fines Fines and Fees Licenses and Permits Miscellaneous Revenues General Resources TOTAL RESOURCES Personal Services Materials & Supplies Maintenance & Repair Insurance Miscellaneous Operations Transfers TOTAL EXPENDITURES 2,543,060 4,805,723 5,255 327,642 33, 503, 557 2,316,600 4,841,895 4,500 319,795 35, 690, 426 2,451,737 4,993,154 4,100 326,045 34,833,861 2,633,206 5,329,622 4,250 308,400 37,626,501 $ 41,185,237 $ 43,173,216 $ 42,608,897 $ 45,901,979 $ 35,158,155 $ 37,133,091 $ 36,836,037 $ 40,046,581 746,551 845,051 845,051 802,359 332,927 448,061 448,061 374,436 400,591 432,923 432,923 477,366 33,162 61,800 61,800 51,550 2,626,448 2,550,015 2,282,750 2,354,564 1,887,403 1,702,275 1,702,275 1,795,123 $ 41,185,237 $ 43,173,216 $ 42,608,897 $ 45,901,979 Fire Department 162.25 163.25 163.25 163.25 Municipal Court 14.25 15.25 14.25 14.25 Municipal Judge 2.50 2.50 2.50 2.50 Police & Animal Services 225.23 229.23 225.23 225.23 TOTAL PERSONNEL 404.23 410.23 405.23 405.23 77 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Denton Fire Department, including Fire Administration, Fire Operations, and Fire Prevention, provides a broad range of prevention and safety services capable of dynamic and flexible response whenever called upon. The department, in partnership with other City Departments and the community; safely, efficiently, and effectively deploys its resources in intelligent and planned responses. MAJOR DEPARTMENT GOALS 1. Operate the Fire Department effectively and efficiently, utilizing tax dollars responsibly. 2. Maintain an operational readiness and deployment capability at seven fire stations, including seven front-line, advanced life-support paramedic engine companies, one advanced life-support truck company, and four advanced life-support paramedic ambulances to meet the needs of the citizens of Denton and the communities of Denton County serviced by contract and mutual aid agreements. 3. Maintain a comprehensive fire prevention program designed to increase awareness, provide information, and change behavior through engineering, education and enforcement in order to manage fires, injuries, and natural hazards in the City. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Implement an updated version of the Fire Department Strategic Plan. 2. Implement plan to reduce overtime and time accrual impact to budget based on internal analysis results. 3. Monitor and evaluate performance of the Fire / EMS records management system. WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE 1. Number of EMS calls 6,862 6,700 6,800 2. Number of Fire calls 3,703 500 3,700 3. Routine Required Fire Inspections 2,149 2,960 1. Number of Transports 5,114 5,100 2. Number of Structure Fires 107 75 3. Number of Routine Fire Inspections 770 800 Conducted 2,165 5,225 100 925 6,900 3,800 2,180 5,275 85 1,200 78 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Ambulance Service Fees $ 2,318,771 $ 2,150,000 $ 2,200,000 $ 2,400,000 County Ambulance Service 127,459 130,000 130,000 130,000 Hazardous Materials Billing 3,301 1,000 25,000 2,500 CPR Training 5,255 4,500 4,100 4,250 Fire Department Fines 5,640 7,875 - - Fire Inspections 164,238 115,000 175,000 175,000 General Resources 15,783,054 16,779,727 16,567,376 18,040,845 TOTAL RESOURCES $ 18,407,718 $ 19,188,102 $ 19,101,476 $ 20,752,595 Fire Administration $ 1,715,923 $ 1,863,968 $ 1,858,128 $ 1,807,330 Fire Operations 16,030,882 16,544,694 16,524,694 18,087,294 Fire Prevention 660,913 779,440 718,654 857,971 TOTAL EXPENDITURES $ 18,407,718 $ 19,188,102 $ 19,101,476 $ 20,752,595 Full - Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTED Fire Administration 8.00 8.00 8.00 8.00 Fire Operations 148.00 148.00 148.00 148.00 Fire Prevention 6.25 7.25 7.25 7.25 TOTAL PERSONNEL 162.25 163.25 163.25 163.25 79 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Personal Services $ 15,81 1,245 $ 16,594,761 $ 16,547,887 $ 18,213,396 Materials & Supplies 407,002 388,013 388,013 437,363 Maintenance & Repair 151,688 193,396 193,396 184,756 Insurance 188,025 204,124 204,124 214,460 Miscellaneous 21,013 49,050 49,050 46,550 Operations 1,263,795 1,185,638 1,145,886 1,138,768 Transfers 564,950 573,120 573,120 517,302 TOTAL EXPENDITURES $ 18,407,718 $ 19,188,102 $ 19,101,476 $ 20,752,595 MAJOR BUDGET ITEMS FY 2008-09 I FY 2009-10 The 2008-09 budget reflects the addition of 1 FTE, one Fire Inspector position was added in the Fire Prevention division. The 2008-09 budget in the Fire Operations division was increased by $14,100 to enhance the automated external defibrillator (AED) program. Beginning 2008-09, Fire Department Fines are collected by Municipal Court. The 2009-10 budget reflects $206,446 for costs associated with the new meet and confer contract approved by the City Council in September 2009 and $51,000 for personal protective equipment. The 2009-10 budget reflects a budget reduction of $72,849, details provided in the Budget Overview section. 80 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 81 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Municipal Court is responsible for administration and clerical support for all municipal court proceedings required by state statute. These responsibilities include collection of fines, fees and state costs, filing of all appropriate documentation, coordinating court appearances of participants, and providing statistical reporting to City and state entities. The Municipal Court has custodial duties over all documents and records that become part of the legal process. MAJOR DEPARTMENT GOALS 1. Treat the community with professional courtesy through adherence to ethical and legal standards for court clerks. 2. Administratively enforce all adjudication of the Court of Record as a deterrent to Class C misdemeanor crime and traffic offenses. 3. Increase the court's efficiency through streamlined procedures and automation. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Integrate new court software system in compliance with current operation guidelines. 2. Continue implementation of imaging work flow in court operations. 1. Cases filed 52,183 56,000 56,000 57,000 2. Non -jury trials 2,378 2,950 3,000 3,100 3. Warrants issued 13,681 12,100 12,500 12,600 2007-08 2008-09 2008-09 2009-El PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPT 1. Same year disposition rates for judgments 67% 55% 65% 66% 2. Citations issued per full-time equivalent (FTE) position 4,014 4,307 4,308 4,385 3. Average filing time (days) 2.7 3.6 2.6 2.3 82 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Court Cost Service Fees $ 238,383 $ 225,000 $ 245,000 $ 254,000 Animal Service Fines 21,205 44,000 8,000 9,200 Fire Department Fines - - 7,875 7,500 UNT Police Fines 325,285 325,000 325,000 325,000 TWU Police Fines 32,739 28,000 47,000 50,000 Court Administration Fees 975,152 954,000 1,100,000 1,200,000 Uniform Traffic Fees 74,986 70,000 71,000 78,000 Civil Fines 30,877 33,000 50,000 62,000 School Crossing Fines 12,688 14,000 14,000 14,500 County Vehicle Registration Fee 120,064 134,025 - - Inspection Fines & Fees 86,110 95,000 106,000 121,900 Juvenile Case Mgr Fee 148,496 151,000 151,000 150,000 General Resources (980,189) (889,671) (986,070) (1,002,243) TOTAL RESOURCES $ 1,085,796 $ 1,183,354 $ 1,138,805 $ 1,269,857 Personal Services $ 866,843 $ 925,823 $ 886,308 $ 951,026 Materials & Supplies 40,514 63,737 63,737 62,291 Insurance 10,684 10,585 10,585 10,927 Operations 90,494 100,299 95,265 96,065 Transfers 77,261 82,910 82,910 149,548 TOTAL EXPENDITURES $ 1,085,796 $ 1,183,354 $ 1,138,805 $ 1,269,857 TOTAL PERSONNEL 14.25 MAJOR BUDGET ITEMS 15.25 14.25 14.25 FY 2008-09 1 FY 2009-10 The 2008-09 budget reflects the addition of one municipal court clerk position. The 2008-09 estimate includes the reduction of 1 FTE, Municipal Court Clerk. Due to an economic downturn, the 08-09 budgeted position was not filled. Beginning 2008-09, Fire Department fines are collected by Municipal Court. The 2009-10 budget reflects $62,000 to purchase software and maintenance for a case management program. An additional $290,000 will be provided by certificates of obligation, details are provided in the Budget Overview section. The 2009-10 budget reflects a budget reduction of $2,466, details provided in the Budget Overview section. 83 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Municipal Judge's office presides over all functions of the judiciary on behalf of the City of Denton. As required by law, the judge presides over arrest activity of the Denton Police Department and all court hearings held in the Denton Municipal Court. These functions include jury trials, non -jury (bench) trials, pre -trials, bond and summons plea dockets, bond forfeiture hearings, indigence hearings, and juvenile pleas. In addition to the judicial functions observed by the general public in open court, the Municipal Judge determines court policies, reviews changes in applicable laws, and revises policies and procedures in accordance with applicable statutory mandates. The Judge determines municipal fine schedules and issues municipal arrest and inspection warrants as well as warrants for the seizure of dangerous animals. This is done primarily to expedite the processing of offenses under investigation by the Denton Police Department. As a magistrate, the Municipal Court Judge hears and decides property disposition hearings, examining trials, protective orders, and mental health determinations. MAJOR DEPARTMENT GOALS 1. Maintain, refine, and enhance a fair and impartial judicial system. 2. Ensure efficient and timely dispostion of municipal court cases and collection of fines assessed. 3. Ensure timely and proper magistrate and arraignment processes for defendants in custody. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Review and refine municipal court internal procedures to maximize efficiency while establishing processes to ensure that all defendants are treated in a fair and uniform fashion. 2. Prepare and organize judicial policies, directives, and communications to staff and public. 3. Continue to simplify promulgated court forms and procedures for case disposition. 2007-08 2008-09 2008-09 2009-El WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPT 1. Cases processed 51,000 52,000 53,000 53,000 2. Jury trials/Non-jury Trials 200/2,800 250/3,000 220/3,300 200/4,000 3. Non -jury trials set 2,800 3,000 3,300 3,400 2007-08 2008-09 2008-09 2009-El PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPT 1. Cases disposed (monthly) 4,200 3,700 4,300 4,500 2. Warrants issued (monthly) 1,000 1,200 1,800 1,800 3. Length of court docket (hours) 3.00 2.25 2.25 2.00 84 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Resources TOTAL RESOURCES Personal Services Materials & Supplies Insurance Operations Transfers TOTAL EXPENDITURES TOTAL PERSONNEL $ 309,894 $ 395,028 $ 395,028 $ 402,656 $ 309,894 $ 395,028 $ 395,028 $ 402,656 $ 270,868 $ 342,484 $ 342,484 $ 350,616 2,608 8,630 8,630 4,945 2,750 3,024 3,024 3,041 6,745 8,558 8,558 5,870 26,923 32,332 32,332 38,184 $ 309,894 $ 395,028 $ 395,028 $ 402,656 2.50 MAJOR BUDGET ITEMS 2.50 2.50 2.50 FY 2008-09 I FY 2009-10 The 2008-09 budget reflects an increase in the hourly rate 1$20,945, The 2009-10 budget reflects a budget reduction of of pay for the alternate Judge. details provided in the Budget Overview section. 85 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The mission of the Denton Police Department is to positively impact the quality of life throughout the community. The Police Department is committed to forming practical partnerships with the citizenry, which include a mutual goal -setting process aimed at resolving problems, reducing fear, preserving the peace, and enforcing the law, thereby providing a safer environment for all citizens. MAJOR DEPARTMENT GOALS 1. Continue to develop and enhance the department's automated information systems and crime analysis capabilities to provide statistical analysis of crime in real time by police officers on patrol. 2. Combine technological capabilities with problem solving tools (Consultation, Adaptation, and Mobilization) in an effort to maximize resources to effectively address criminal activity. 3. Develop a new Five -Year Strategic Plan, tied to a financial forecast, with emphasis on crime reduction through the COMPStat (computer statistic) philosophy, expansion of facilities, and personnel enhancements. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Continue the development of the Crime Awareness Response Evaluation (CARE) philosophy, including the capability to effectively and efficiently capture, retrieve, and analyze statistical data, as well as, internal communication and information sharing. 2. Continue to upgrade technological capabilities, ensuring that computer systems and equipment are functional and serve the department to their maximum potential, with an emphasis on movement toward field -based reporting. 3. Identify and pursue sources of funding for additional personnel and equipment to meet the requirements of the strategic plan and address increased workload resulting from projected growth and additional service demands and expectations. 1. Calls for Service 2. Traffic Accidents 3. Part 1 / Part 2 Offenses 1. Average response time (dispatch to arrival) 2. Traffic citations 3. Part 1 / Part 2 Cleared 76,114 76,690 80,117 2,802 3,025 2,866 3,478 / 7,741 3,600 / 7,200 3,522 / 7,289 5.92 31,607 7.00 37,000 . •• 34,814 81,720 2,932 3,564 / 7,361 ME 35,000 26.4% / 67.9% 23.0% / 65.0% 31.1 % / 66.6% 27.0% / 66.0% 86 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Warrant Fees $ 297,587 $ 310,000 $ 310,000 $ 317,000 Auto Pound Fees 11,113 13,600 13,600 7,000 Police Escort & Guard Fees 19,953 15,000 15,000 17,000 False Alarm Fees 34,380 28,000 35,000 35,700 Traffic/Police Reports 34,867 32,500 32,500 35,700 Arrest Fees 144,706 143,420 143,420 157,000 Denton Municipal Fines 2,089,005 2,100,000 2,100,000 2,250,000 Parking Fines 103,617 135,000 100,000 115,000 Police Phone Commission 17,497 14,000 14,000 18,200 Parking Meter Receipts 20,450 17,000 17,000 17,725 Contract - DISD 31,512 - 6,250 - DISD Contribution - SRO 31,110 41,770 41,770 34,200 County Vehicle Reg Fee - - 134,025 126,000 Animal Carcass Pick -Up 1,433 1,100 2,237 2,281 Animal Pound Fees 153,801 150,000 151,259 158,822 General Resources 18,390,798 19,405,342 18,857,527 20,185,243 TOTAL RESOURCES $ 21,381,829 $ 22,406,732 $ 21,973,588 $ 23,476,871 Animal Services Police TOTAL EXPENDITURES Animal Services Police TOTAL PERSONNEL $ 740,603 $ 817,479 $ 749,117 $ 775,781 20,641,226 21,589,253 21,224,471 22,701,090 $ 21,381,829 $ 22,406,732 $ 21,973,588 $ 23,476,871 8.00 10.00 217.23 219.23 225.23 229.23 8.00 8.00 217.23 217.23 225.23 225.23 87 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Personal Services $ 18,209,199 $ 19,270,023 $ 19,059,358 $ 20,531,543 Materials & Supplies 296,427 384,671 384,671 297,760 Maintenance & Repair 181,239 254,665 254,665 189,680 Insurance 199,132 215,190 215,190 248,938 Miscellaneous 12,149 12,750 12,750 5,000 Operations 1,265,414 1,255,520 1,033,041 1,1 13,861 Transfers 1,218,269 1,013,913 1,013,913 1,090,089 TOTAL EXPENDITURES $ 21,381,829 $ 22,406,732 $ 21,973,588 $ 23,476,871 MAJOR BUDGET ITEMS FY 2008-09 1 FY 2009-10 The 2008-09 budget reflects the addition of 2 FTE's, Sworn Police Officers and associated uniforms and equipment in the Police division. The 2008-09 budget estimate reflects the reduction of 2 FTE's, Sworn Police Officers and associated uniforms and equipment in the Police division. Due to an economic downturn, the 08-09 budgeted positions were not filled. The 2008-09 budget reflects the addition of 2 FTE's, Animal Control Officers in the Animal Control division. The 2008-09 budget estimate reflects the reduction of 2 FTE's, Animal Control Officers in the Animal Control division. Due to an economic downturn, the 08-09 budgeted positions were not filled. 2009-10 budget reflects $10,432 in funds for intranasal Jetella vaccine in the Animal Control division. The 2009-10 budget reflects a budget reduction of $150,000 in the Police division, details provided in the Budget Overview section. 88 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Airport Fees Street Cut Reimbursements State Signal Reimbursement General Resources TOTAL RESOURCES Personal Services Materials & Supplies Maintenance & Repairs Insurance Miscellaneous Operations Transfers TOTAL EXPENDITURES $ 484,818 $ 492,674 $ 468,784 $ 582,439 237,536 200,000 240,000 245,000 16,064 16,062 16,062 16,062 6,673,979 7,025,828 6,789,470 6,858,005 $ 7,412,397 $ 7,734,564 $ 7,514,316 $ 7,701,506 $ 2,849,344 $ 3,095,527 $ 3,034,474 $ 3,158,925 118,057 193,122 106,248 103,432 2,359,393 2,467,182 2,467,182 2,513,740 78,475 81,227 81,227 79,969 5,827 8,520 8,520 10,383 1,470,914 1,730,130 1,657,809 1,633,036 530,387 158,856 158,856 202,021 $ 7,412,397 $ 7,734,564 $ 7,514,316 $ 7,701,506 Airport 4.00 4.00 4.00 4.00 Streets 27.00 27.00 27.00 27.00 Transportation Operations 1.00 1.00 1.00 1.00 Traffic Operations 11.00 13.00 11.00 11.00 TOTAL PERSONNEL 43.00 45.00 43.00 43.00 89 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Airport and Transportation Operations provide centralized support services for the transportation and aviation industry. Transportation Operations support transportation related planning activities for the regional transportation infrastructure to improve mobility and enhance air quality; all of which impacts the quality of life and economic vitality of the City of Denton and surrounding region. The Denton Airport services the aviation industry by providing a 6,000-foot runway with associated taxiways, ramps, and navigational aids while operating a base for local aircraft for personal and business purposes. The Airport also hosts major aviation businesses with international contracts for airplane maintenance and flight instruction. MAJOR DEPARTMENT GOALS 1. Coordinate City of Denton efforts with regional transportation organizations to improve mobility and air quality through transportation initiatives. 2. Coordinate funding assistance from SH 121 & SH 161 Regional Toll Revenue Initiatives to fund local transportation infrastructure priorities. 3. Complete the Airport Business Plan to include a financial management plan for growth including enhancing revenue centers and increasing the number of businesses based at the Airport with the focus of becoming an enterprise fund. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Assist Airport in development/refinement of a financial management plan that will assist in the transition to an enterprise fund. 2. Coordinate construction phase of the Downtown Denton Transit Center and coordinate efforts with Denton County Transit Authority's construction of the A -train. 3. Enhance operation safety through the installation and implementation of a Radio Detection Aid and Ranging (RADAR) service while upgrading Airport security. 1. Regional Transportation/Mobility 67/10 75/12 60/1 1 75/12 Committee Meetings 2. Daily Airfield Inspections 260 260 260 260 3. Airfield Acres Maintained 223 223 254 261 1. Intergovernmental Transportation Agreements 2 4 2 5 2. Airport Fuel Flowage (gallons) 1,038,901 1,317,006 788,000 1,100,000 3. Airport Aircraft Operations 125,411 105,365 141,740 155,914 90 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Airport General Resources TOTAL RESOURCES Airport Transportation Operations TOTAL EXPENDITURES Airport Transportation Operations TOTAL PERSONNEL $ 484,818 $ 256,067 492,674 $ 365,461 468,784 $ 387,090 582,439 285,380 $ 740,885 $ 858,135 $ 855,874 $ 867,819 $ 453,357 $ 524,565 $ 522,304 $ 512,244 287,528 333,570 333,570 355,575 $ 740,885 $ 858,135 $ 855,874 $ 867,819 4.00 4.00 4.00 4.00 1.00 1.00 1.00 1.00 5.00 5.00 5.00 5.00 91 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Personal Services $ 353,845 $ 403,710 $ 403,710 $ 446,498 Materials & Supplies 7,368 11,346 11,346 13,632 Repair & Maintenance 19,075 56,533 56,533 53,863 Insurance 18,011 17,982 17,982 18,673 Miscellaneous 1,697 1,700 1,700 3,200 Operations 292,988 333,793 331,532 285,609 Transfers 47,901 33,071 33,071 46,344 TOTAL EXPENDITURES $ 740,885 $ 858,135 $ 855,874 $ 867,819 MAJOR BUDGET ITEMS FY 2008-09 I FY2009-10 The 2008-09 budget includes funding for mowing at the levents The 2009-10 budget includes $10,000 for transportation Airport. relating to the opening of the DCTA Rail facility. An Airport business plan and an Airport master plan were The 2009-10 budget includes funding through the Airport funded through the Airport Gas Well Fund. Gas Well Fund for the Southeast Access road, the ACLUD Survey, a commercial tractor, Airport signage, a Maintenance Facility, RADAR service, RAMP Grant Match, and designing of the Airport Entrance. he 2009-10 budget reflects a budget reduction of 51,275 from Airport and Transportation, details provided n the Budget Overview section. 92 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 93 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION Street and Traffic Operations provide for the safe operation and maintenance of the City streets and transportation system. The Street Department is responsible for repairing potholes, utility cuts and minor street failures, crack sealing, as well as major overlays and total street reconstruction. The Traffic Department monitors traffic volumes, maintains traffic signals, pavement markings, and signage. Both departments respond to citizen requests, provide emergency response, manage transportation issues, review new development, and assure compliance with federal, state, and local standards. MAJOR DEPARTMENT GOALS 1. Protect the investment in public streets through preventative maintenance and reconstruction while improving efficiency and productivity. 2. Continue intersection accident monitoring, traffic signal improvement program timings, and coordination programs while adding independent traffic signals and using radio controlled devices. 3. Continue to update departmental assistance as requested : utility cuts, sanding, barricading, and signage in order to maintain the highest quality of street and traffic services. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Construct Capital Improvement Program projects efficiently while keeping expenses low despite highly inflated material costs. 2. Ensure timely completion of projects by effectively increasing in-house productivity and coordinating with sub -contractors for street construction projects, signal upgrades, and pavement markings. 3. Continue to increase response time for inclement weather conditions, departmental assistance, and citizen requests for assistance. 1. Pavement Markings (Linear Feet)/ Buttons 2. Street Basefailures, Utility Cuts (Square Feet)/Reconstruction (Lane Mile) 3. Signs/Signals Serviced 1. Cost per Sign/Signal Serviced 2. Asphalt Purchased in tons 3. Curb & Gutter Repaired (Linear Feet) 334,572/11,983 365,423/8,474 365,500/8,500 370,000/7,500 132,678/ 13 3,342/ 1,346 130,000/ 14 2,000/850 130,000/ 14 2,500/ 1,032 132,000/ 14 3,000/ 1,200 $33.93/$365.51 $57.50/$255.18 $45.36/476.73 $37.80/$409.98 30,283 55,000 55,000 60,000 2,167 N/A 4,500 4,750 94 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Streets $ 237,536 $ 200,000 $ 240,000 $ 245,000 Traffic Operations 16,064 16,062 16,062 16,062 General Resources 6,417,912 6,660,367 6,402,380 6,572,625 TOTAL RESOURCES $ 6,671,512 $ 6,876,429 $ 6,658,442 $ 6,833,687 Streets $ 4,510,960 $ 4,356,650 $ 4,356,650 $ 4,475,492 Traffic Operations 1,409,067 1,586,747 1,455,634 1,575,163 Street Lighting 751,485 933,032 846,158 783,032 TOTAL EXPENDITURES $ 6,671,512 $ 6,876,429 $ 6,658,442 $ 6,833,687 Streets 27.00 27.00 27.00 27.00 Traffic Operations 11.00 13.00 11.00 11.00 TOTAL PERSONNEL 38.00 40.00 38.00 38.00 95 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Personal Services Materials & Supplies Repair & Maintenance Insurance Miscellaneous Operations Transfers TOTAL EXPENDITURES $ 2,495,499 $ 2,691,817 $ 2,630,764 $ 2,712,427 110,689 181,776 94,902 89,800 2,340,318 2,410,649 2,410,649 2,459,877 60,464 63,245 63,245 61,296 4,130 6,820 6,820 7,183 1,177,926 1,396,337 1,326,277 1,347,427 482,486 125,785 125,785 155,677 $ 6,671,512 $ 6,876,429 $ 6,658,442 $ 6,833,687 MAJOR BUDGET ITEMS FY 2008-09 I FY2009-10 The 2008-09 budget for Streets includes $500,000 for The 2009-10 budget includes $500,000 for increased additional street material costs and $100,000 for street material costs to be funded using bond interest concrete materials to be funded using bond interest income. income. The 2008-09 budget included the addition of 2 FTE's, one The 2009-10 budget reflects a reduction of $199,230 from Sign Technician and one Traffic Signal Technician in the Streets, Traffic and Street Lighting, details are provided Traffic Operations budget. in the Budget Overview section. The 2008-09 budget estimate reflects the reduction of 2 FTE's, one Sign Technician and one Traffic Signal Technician in the Traffic Operations division. Due to an economic downturn, the 08-09 budgeted positions were not filled. 96 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Williams Square Parking Fees Cost of Service Transfer General Resources TOTAL RESOURCES $ 20,475 $ 21,000 $ 21,000 $ 21,000 3,075,343 3,240,333 3,240,333 3,909,438 10,027,412 14,166,595 13,831,167 12,075,512 $ 13,123,230 $ 17,427,928 $ 17,092,500 $ 16,005,950 Personal Services $ 6,908,107 $ 9,820,858 $ 9,713,643 $ 8,810,894 Materials & Supplies 223,212 304,506 304,506 295,280 Maintenance & Repair 482,269 528,534 528,534 555,241 Insurance 100,555 185,978 185,978 195,121 Miscellaneous 291,047 734,166 534,166 680,322 Operations 3,502,578 4,164,380 4,136,167 3,860,778 Transfers 1,591,019 1,667,886 1,667,886 1,586,694 Fixed Assets 24,443 21,620 21,620 21,620 TOTAL EXPENDITURES $ 13,123,230 $ 17,427,928 $ 17,092,500 $ 16,005,950 Cable Television 1.00 2.00 2.00 2.00 City Manager's Office 11.38 13.38 13.38 13.38 Economic Development 5.00 5.00 5.00 5.00 Facilities Management 13.00 14.00 13.00 12.00 Finance 22.75 23.75 23.75 23.50 Human Resources 12.00 12.00 12.00 13.00 Internal Audit 2.00 2.00 2.00 2.00 Legal Administration 8.00 8.00 9.00 12.00 Public Communications Office 3.00 3.00 3.00 3.00 TOTAL PERSONNEL 78.13 83.13 83.13 85.88 97 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Cable Television Department is responsible for operating the City's cable TV station (DTV) which includes live broadcasting of all City Council regular meetings, work sessions, and planning and zoning commission meetings. The department creates and maintains a current Bulletin Board System (BBS), as well as manages the Public Education Government (PEG) programming of DTV Newsbreak and DTV Sports Football. MAJOR DEPARTMENT GOALS 1. Make city government more accessible to Denton citizens by informing them of City of Denton programs, services, and issues. 2. Coordinate live broadcasts, playbacks, and the bulletin board system to produce quality programming in a 24/7 broadcast environment. 3. Manage the production of PEG department programming, DTV Newsbreak, and DTV Sports Football. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Upgrade and improve the equipment and content of the Bulletin Board System (BBS) and public meeting coverage. 2. Plan and implement new programming on City events, places, and people on DTV's Channels; and implement a marketing strategy to increase channel viewership. 3. Supplement the PEG operating budget which experienced reduced funding beginning June 2008. 1. Bulletin board slides 425 450 450 450 2. Hours per month of public meeting 80 150 80 90 coverage (including repeats) 3. Number of City stories on DTV 276 300 300 300 Newsbreak 1. Percentage of City of Denton stories 39% 45% 45% 45% on DTV Newsbreak 2. Number of hours PEG staff worked 400 375 375 350 for other City departments 98 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Resources $ 54,174 $ 122,809 $ 122,809 $ 128,322 Cost of Service Transfer 30,418 37,173 37,173 40,969 TOTAL RESOURCES $ 84,592 $ 159,982 $ 159,982 $ 169,291 Personal Services $ 61,123 $ 131,724 $ 131,724 $ 134,372 Materials & Supplies 194 450 450 1,450 Maintenance & Repair 115 2,500 2,500 1,500 Insurance 835 1,509 1,509 1,485 Miscellaneous 731 500 500 500 Operations 8,627 18,143 18,143 17,134 Transfers 12,967 5,156 5,156 12,850 TOTAL EXPENDITURES $ 84,592 $ 159,982 $ 159,982 $ 169,291 TOTAL PERSONNEL M MAJOR BUDGET ITEMS 2.00 2.00 2.00 FY 2008-09 I FY 2009-10 The 2008-09 budget reflects the transfer for 1 FTE from the Public Education Government (PEG) grant. The 2009-10 budget reflects a budget reduction of $2,000, details provided in the Budget Overview section. 99 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The mission of the City Manager's Office (CMO) is to facilitate the success of the City Council and the City Manager through customer service, communication, coordination, and collaboration. The CMO staff combines the efficient use of knowledge and problem solving to work directly with the City Council and the City Manager to administer policy in a manner that is both reliable and accurate. The CMO provides customer service through anticipating customer expectations and providing leadership and direction for the organization. The CMO organizes municipal and special elections and maintains official records. The CMO responds to requests for information and acts as liaison between City administration and the City Council. MAJOR DEPARTMENT GOALS 1. Identify strategies that relate to realizing our vision and mission as directed by policy makers and the City Manager. 2. Continue to increase citizen ease of access to public information through more effective and more efficient use of existing technologies and resources. 3. Be a role model for the organization in providing customer service. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Continue to improve and meet administrative support requests for the Mayor, City Council, City Manager, and Assistant City Managers. 2. Continue to provide a high level of customer service in conjunction with the consolidation of the City Manager's management team. 3. Continue to build and strengthen interdepartmental relationships. 1. Council meetings/agendas 38 45 44 45 2. Official committee meetings 36 19 51 43 3. Switchboard calls 50,218 48,000 55,200 60,150 1. Open records requests completed 100% 100% 100% 100% within required time frame 2. Special events/projects completed 100% 100% 100% 100% successfully 3. Requests for information responded 100% 95% 100% 100% to within requested time frame 100 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Resources $ 1,161,663 $ 1,425,902 $ 1,410,902 $ 1,539,495 Cost of Service Transfer 445,975 695,980 695,980 767,285 TOTAL RESOURCES $ 1,607,638 $ 2,121,882 $ 2,106,882 $ 2,306,780 Personal Services $ 1,300,717 $ 1,635,094 $ 1,635,094 $ 1,822,386 Materials & Supplies 18,858 50,200 50,200 40,832 Maintenance & Repair 1,300 4,428 4,428 4,428 Insurance 40,060 116,072 116,072 137,358 Miscellaneous 44,075 59,820 59,820 59,820 Operations 87,594 146,438 131,438 117,861 Transfers 115,034 109,830 109,830 124,095 TOTAL EXPENDITURES $ 1,607,638 $ 2,121,882 $ 2,106,882 $ 2,306,780 TOTAL PERSONNEL 11.38 13.38 13.38 13.38 MAJOR BUDGET ITEMS FY 2008-09 I FY 2009-10 The 2008-09 budget reflects the transfer of 2 FTE's from the Water Fund, Utilities Administration division, and includes $15,000 for run-off election expenses. The 2009-10 budget reflects a budget reduction of $36,738, details provided in the Budget Overiew section. 101 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Economic Development Department's objective is to promote and assist positive development in Denton through programs, partnerships, and redevelopment efforts. The department acts as the liaison to partners in higher education, chambers of commerce, developers, businesses, and for specific CIP projects. Staff compiles and distributes community statistics, information, and provides responses to concerns and informational requests. The director serves as the staff liaison for the Economic Development Partnership Board. MAJOR DEPARTMENT GOALS 1. Facilitate economic development activities; such as business recruitment and retention, developer assistance, adaptive reuse, and master -plan capital improvement projects; such as the Walnut Street capital improvement project. 2. Promote economic development through implementation of four project areas; Downtown Development, Image and Marketing, Business Parks, and University of North Texas (UNT) Discovery Park. 3. Promote Denton through partnerships with the universities, Denton Independent School District (DISD), chambers of commerce, and Denton businesses. Also, act as staff support to the Economic Development Partnership Board in promoting other focus areas; such as retail recruitment, medical services, and downtown redevelopment. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Coordination of Image and Marketing, Business Parks, North Texas Discovery Park, and Downtown Development action plans. 2. Work with the Chamber of Commerce, City departments, developers, and contractors to facilitate and expedite negotiations for locations and expansions, adaptive reuse projects, and specific capital improvement projects. 3. Assist groups and businesses to facilitate activities in the downtown area to increase retail sales and tax revenues. 1. Business Retention events, activities, 81 88 88 90 and assistance 2. Development & CIP projects assisted 13 17 11 11 3. Grant applications submitted 5 7 13 10 1. Development projects located and 18 17 17 17 redevelopment grant applications processed 2. Private Sector & International 2 2 2 2 partnerships/events 3. Business starts/ relocations/ 7 10 10 9 expansions assisted 102 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Resources Cost of Service Transfer TOTAL RESOURCES Personal Services Materials & Supplies Insurance Miscellaneous Operations Transfers TOTAL EXPENDITURES III tolF_1aa4*10]PIki141 $ 375,925 $ 467,626 $ 467,626 $ 327,544 217,682 217,682 217,682 342,707 $ 593,607 $ 685,308 $ 685,308 $ 670,251 $ 446,396 $ 455,951 $ 455,951 $ 501,254 33,354 55,799 55,799 45,855 3,015 5,275 5,275 3,552 4,012 10,500 10,500 16,500 79,132 131,055 131,055 77,749 27,698 26,728 26,728 25,341 $ 593,607 $ 685,308 $ 685,308 $ 670,251 =11 MAJOR BUDGET ITEMS 5.00 5.00 5.00 FY 2008-09 1 FY 2009-10 The 2008-09 budget reflects the combined budgets of Economic Development and Downtown Development. The 2009-10 budget reflects a budget reduction of $10,246, details provided in the Budget Overview section. 103 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Facilities Management Department is responsible for building maintenance, janitorial services, utility services, and identification/security access badges for multiple municipal buildings. Major and minor renovation projects are also performed. The department maintains construction contracts which includes the hiring and supervision of architects and consultants along with space planning. In addition, this department performs Capital Improvement Program (CIP) vertical building construction (excluding construction of electric substations, lift stations, pump stations, etc.), and lease/purchase negotiations. These tasks are accomplished by providing quality facility management, service, and construction management for interdepartmental customers who serve our citizens. MAJOR DEPARTMENT GOALS 1. Provide project administration, construction management, and evaluation of City facilities during construction and maintenance. Work to make the City more effective in service provision while becoming more efficient in the use of City resources. 2. Implement the adopted Capital Improvement Program, completing projects on time and providing accurate and timely reporting. 3. Continue to provide a 24/7 on -call system for maintenance of City facilities in an aesthetically pleasing and orderly manner. This instills employee pride and efficiency and increases public approval. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Continue Capital Improvement Program (CIP) and facility construction for FY 2009. This includes the South Branch Library, Public Safety Training Facility, HVAC/Roof /Flooring replacement program, Senior Center, Animal Control, DCTA, Fuel Island, and any other approved building projects. 2. Continue special CIP projects such as improving existing American Disabilities Act (ADA) accommodations and other facility maintenance areas. 3. Analyze and track expenditures in facilities areas for cost effectiveness. 1. Number of buildings maintained 35 37 38 38 2. Square footage maintained 633,635 710,000 668,406 682,106 3. Number of service calls/work orders 9,570 10,206 11,053 12,100 1. Service calls completed on -time 90% 85% 80% 75% 2. "Off -hours" requests completed 100% 100% 100% 100% 3. Projects completed on-time/within 95% 90% 90% 90% budget 104 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Resources TOTAL RESOURCES Personal Services Materials & Supplies Maintenance & Repair Insurance Miscellaneous Operations Transfers TOTAL EXPENDITURES TOTAL PERSONNEL 2,362,451 2,696,732 2,649,170 2,519,290 $ 2,808,427 $ 3,085,042 $ 3,037,480 $ 2,947,246 $ 1,053,091 $ 1,167,163 $ 1,131,101 $ 1,026,560 41,297 60,217 60,217 62,517 467,948 520,206 520,206 546,328 18,878 18,332 18,332 17,940 106 503 503 1,503 1,134,759 1,247,307 1,235,807 1,216,032 92,348 71,314 71,314 76,366 $ 2,808,427 $ 3,085,042 $ 3,037,480 $ 2,947,246 13.00 MAJOR BUDGET ITEMS 14.00 13.00 12.00 FY 2008-09 I FY 2009-10 The 2008-09 budget includes the addition of 1 FTE, Facilities Assistant. The 2008-09 budget estimate reflects the reduction of 1 FTE, Facilities Assistant. Due to an economic downturn, the 08-09 budgeted position was not filled. The 2009-10 budget reflects the reduction of 1 FTE, the vacant Director position has been eliminated. The 2009-10 budget reflects a budget reduction of $153, 531, details provided in the Budget Overiew section. 105 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Human Resources Department is a partner that provides departments within the organization advice, support, and recommendations to effectively utilize and manage the City's human resources. The department's strategic role is to provide an avenue by which managers can attract and retain quality employees. This includes a competitive compensation and benefits package, an active workforce diversity program, a recruiting program, training programs, and providing recommendations concerning short and long term strategic human resource management decisions. MAJOR DEPARTMENT GOALS 1. Create an enjoyable and inclusive work environment for all employees showing that the organization cares and appreciates them while facilitating an environment of trust, openness, and effective communication. 2. Assist with the continuous training and development of all employees to help create a knowledgeable, productive, and motivated workforce. 3. Assist supervisors in maintaining compliance with federal, state, and local laws while operating safe and efficient departments and motivating employees to put forth their best effort. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Work with the Leadership team to develop a strategic initiative that will address concerns raised in the employee satisfaction survey. 2. Improve Human Resource processes through implementation of new software and redevelopment of Intranet/Internet site. 3. Analyze effectiveness of compensation plan and make recommendations for changes as needed. 1. Positions filled (including 364 350 360 360 temp/seasonal) 2. Number of workshops deployed 1,419 1,725 1,805 1,887 3. Employee disciplinary 96 125 112 115 actions/investigations 1. Turnover (excluding seasonal) 9.09% 11% 10% 10% 2. Participant hours for training 4,169.5 6,900.0 7,146.0 6,678.5 3. Hours spent on employee 325 - 350 350 disciplinary actions/investigations ** ** not previously tracked 106 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Resources $ 631,200 $ 789,607 $ 789,745 $ 970,075 Cost of Service Transfer 487,763 501,591 501,591 591,171 TOTAL RESOURCES $ 1,1 18,963 $ 1,291,198 $ 1,291,336 $ 1,561,246 Personal Services ** $ 887,673 $ 987,713 $ 987,713 $ 1,183,204 Materials & Supplies 27,158 36,000 36,000 32,500 Maintenance & Repair 210 500 500 500 Insurance 9,676 8,829 8,829 8,601 Miscellaneous 33,793 26,023 26,023 47,023 Operations 62,093 124,534 124,672 183,585 Transfers 98,360 107,599 107,599 105,833 TOTAL EXPENDITURES $ 1,1 18,963 $ 1,291,198 $ 1,291,336 $ 1,561,246 TOTAL PERSONNEL 12.00 12.00 12.00 13.00 MAJOR BUDGET ITEMS FY 2008-09 1FY 2009-10 The 2008-09 budget reflects no major changes The 2009-10 budget reflects the transfer of 1 FTE from Parks & Recreation department. The 2009-10 budget reflects a budget reduction of $9,209, details provided in the Budget Overview section. 107 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Internal Audit Department provides an independent appraisal of the City's operations and internal controls. The department provides the City Council and management with reviews and recommendations for improvement of performance, reductions of cost, administrative and resource efficiencies, and risk analysis. The department's annual plan focuses on the organization's goals and current audit service needs. MAJOR DEPARTMENT GOALS 1. Work with the City Council and City management to ensure organizational and management objectives are met. 2. Ensure City resources are used economically and efficiently. 3. Identify and minimize the risks or potential liabilities to the City. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Analyze and review the City's risks and provide necessary audit services as determined by the current needs of the organization. 2. Develop an annual plan and a 5-year plan based on the goals of the organization and current audit needs. 3. Provide management with recommendations for improvement. 1. Scheduled special audits 9 10 10 10 1. Audits completed 90% 100% 100% 100% 2. Recommendations implemented 90% 75% 75% 75% 108 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Resources $ 252,333 $ 296,236 $ 296,236 $ 302,508 Cost of Service Transfer 23,770 59,371 59,371 65,433 TOTAL RESOURCES $ 276,103 $ 355,607 $ 355,607 $ 367,941 Personal Services $ 240,669 $ 263,028 $ 263,028 $ 294,877 Materials & Supplies 5,495 3,700 3,700 3,700 Maintenance & Repair - 400 400 400 Insurance 761 1,890 1,890 1,367 Operations 20,137 76,837 76,837 57,776 Transfers 9,041 9,752 9,752 9,821 TOTAL EXPENDITURES $ 276,103 $ 355,607 $ 355,607 $ 367,941 TOTAL PERSONNEL 2.00 2.00 2.00 2.00 MAJOR BUDGET ITEMS FY 2008-09 1 FY 2009-10 The 2008-09 budget includes an additional $50,000 for professional support services. The 2009-10 budget reflects a budget reduction of $18,940, details provided in the Budget Overview section. 109 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Legal Department serves as general counsel to the City of Denton and provides transactional and advisory services and litigation services in support of the City Council, boards, and City staff. The office further approves all proposed ordinances before the City Council, drafts all proposed ordinances granting franchises; inspects and reviews papers, documents, contracts and other instruments in which the City may be interested. In addition, a prosecutor is provided through the department to represent the State of Texas in Municipal Court proceedings. MAJOR DEPARTMENT GOALS 1. Achieve favorable results in pending litigation. 2. Provide prompt and appropriate advice to City Council, City management and City boards. 3. Enhance the quality of the transaction work performed for the City. 4. Continue to conduct workshops with City departments to enhance their working knowledge of routine legal matters in order to limit the need for ongoing legal advice. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Continue to monitor and report to City Council on the efficiency of the Legal Department. 2. Consider and prudently implement reorganization methods that enhance the quality of legal services, results in prudent expenditures of the City's money which may include the continued use of outside counsel for specialized areas of law. 3. Continue code revision project by updating obsolete portions of the City Code. 4. Accomplish the goals established by the Council Performance Review Committee for the Legal Department. * The Legal Department is in the process of revising their workload and productivity measures. New information will be included in future documents. 110 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Resources $ 845,026 $ 1,01 1,670 $ 1,01 1,670 $ 1,276,873 Cost of Service Transfer 288,996 244,680 244,680 393,600 TOTAL RESOURCES $ 1,134,022 $ 1,256,350 $ 1,256,350 $ 1,670,473 Personal Services $ 818,967 $ 907,325 $ 907,325 $ 1,388,584 Materials & Supplies 4,973 13,042 13,042 13,956 Maintenance & Repair - 300 300 1,410 Insurance 6,268 9,252 9,252 6,488 Miscellaneous 417 500 500 500 Operations 240,889 264,664 264,664 201,840 Transfers 39,315 39,647 39,647 36,075 Fixed Assets 23,193 21,620 21,620 21,620 TOTAL EXPENDITURES $ 1,134,022 $ 1,256,350 $ 1,256,350 $ 1,670,473 TOTAL PERSONNEL 8.00 8.00 9.00 12.00 MAJOR BUDGET ITEMS FY 2008-09 1 FY 2009-10 The 2008-09 budget estimate budget reflects the The 2009-10 budget reflects the transfer of 1 FTE Utility addition of 1 FTE, Deputy City Attorney. Attorney from Water Fund, Utilities Administration division, and the addition of 2 FTE's; one Assistant City Attorney and one clerical support position. The 2009-10 budget reflects a budget reduction of $62,000, details provided in the Budget Overiew section. 111 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Public Communications Office (PCO) assists the organization with the dissemination of information to the public. The department conducts programs which are designed to inform citizens regarding City programs, services, and issues. The Public Communications Office helps to create and maintain a positive public image of the City and serves as a liaison to the media. The department assists management when the Emergency Operation Center is activated. Oversight is provided regarding the City cable television franchise and website. The department facilitates internal communication in order to keep employees informed. Advertising, print material, and public relations support is provided along with public education programs for the Utilities Department. MAJOR DEPARTMENT GOALS 1. Improve citizen awareness, understanding, and participation in City programs, services, and issues. Promote a positive public image of the organization. 2. Provide quality print, media, and communication plans/advertising production support to all City departments. 3. Facilitate and improve internal communications to help create an informed employee work base through the use of the City Limits newsletter. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Work with Watershed Division to help fulfill the public education and involvement component for the City's storm water permit. 2. Work with communicators group to create a city-wide grammar and style guide for print, Web, and cable TV. 3. Assure cable franchise items that may arise are in compliance with Federal Communications Commission (FCC) guidelines, state laws, and City ordinances. 1. Educational Programs & Events 38 34 35 35 2. Print/advertising materials produced 108 100 105 100 3. Percentage Web time support for N/A 25% 20% 25% content managers 1. Average monthly website hits 542,305 623,650 630,000 750,000 2. Total cost per copy of Citizen $0.81 $0.87 $0.95 $0.95 Update 112 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Resources $ 209,689 $ 293,742 $ 293,742 $ 290,887 Cost of Service Transfer 179,734 116,644 116,644 128,553 TOTAL RESOURCES $ 389,423 $ 410,386 $ 410,386 $ 419,440 Personal Services $ 250,741 $ 253,477 $ 253,477 $ 273,488 Materials & Supplies 19,888 11,700 11,700 13,820 Maintenance & Repair 8,026 200 200 - Insurance 2,993 2,867 2,867 2,059 Miscellaneous 482 - - - Operations 81,294 120,524 120,524 1 1 1,239 Transfers 25,999 21,618 21,618 18,834 TOTAL EXPENDITURES $ 389,423 $ 410,386 $ 410,386 $ 419,440 TOTAL PERSONNEL 3.00 3.00 3.00 3.00 MAJOR BUDGET ITEMS FY 2008-09 1FY 2009-10 The 2008-09 budget reflects no major changes The 2009-10 budget reflects a budget reduction of $2,100, details provided in the Budget Overview section. 113 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Finance Department is comprised of the Accounting, Budget and Treasury, and Finance Administration divisions. The department is responsible for a variety of functions. These include: accounts receivable and payable, payroll, cash management, managing the City's investment portfolio, debt management, budgeting, and long-range financial planning functions. The department produces quarterly financial reports, prepares the Comprehensive Annual Financial Report (CAFR) and the Annual Program of Services (Budget). MAJOR DEPARTMENT GOALS 1. Plan for the City's financial future and ensure that the City remains fiscally sound. 2. Prepare an annual operating and capital improvement program budget that includes the City's plan for providing services. 3. Provide financial information to all users in the form, the frequency, and the timeliness needed for management decisions. MAJOR OBJECTIVES FOR FISCAL YEAR 2009-10 1. Successfully complete the C.O., G.O., and Utiltity system revenue bond issuance. 2. Begin implementation of fixed asset accounting system in JDEdwards financial software system. 3. Develop strategic plan for department in cooperation with the other administrative services. 1. Accounts Payable documents processed per year 2. Payroll checks per month 1. Department budgets reviewed/monitored 2. Vendor invoices processed within 30 days 3. Investment return achieved/benchmark rate 61,668 50,000 67,836 74,619 3,035 3,250 3,250 3,200 110 ill ill 112 86% 3.7%/1.87% 100% 88% 100% N/A 1.63%/0.32% 1.00%/0.22% 114 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Williams Square Parking Fees $ 20,475 $ 21,000 $ 21,000 $ 21,000 Cost of Service Transfer -Accounting 473,565 438,124 438,124 540,605 Cost of Service Transfer-Budget/Treasury 249,065 219,638 219,638 251,549 Cost of Service Transfer -Finance Admin 30,691 51,464 51,464 56,830 General Resources 1,431,194 1,681,457 1,608,453 2,365,801 TOTAL RESOURCES $ 2,204,990 $ 2,411,683 $ 2,338,679 $ 3,235,785 Accounting $ 1,270,643 $ 1,417,510 $ 1,344,506 $ 1,640,234 Budget and Treasury 651,760 708,159 708,159 1,291,969 Finance Administration 282,587 286,014 286,014 303,582 TOTAL EXPENDITURES $ 2,204,990 $ 2,411,683 $ 2,338,679 $ 3,235,785 Full - Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTED Accounting 14.00 15.00 15.00 15.00 Budget and Treasury 6.75 6.75 6.75 6.50 Finance Administration 2.00 2.00 2.00 2.00 TOTAL PERSONNEL 22.75 23.75 23.75 23.50 115 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Personal Services $ 1,792,424 $ 1,969,383 $ 1,898,230 $ 2,136,169 Materials & Supplies 71,991 73,398 73,398 80,650 Repair & Maintenance 4,670 - - 675 Insurance 18,069 21,952 21,952 16,271 Miscellaneous 1,320 1,320 1,320 1,350 Operations 130,532 154,662 152,811 846,050 Transfers 185,984 190,968 190,968 154,620 TOTAL EXPENDITURES $ 2,204,990 $ 2,411,683 $ 2,338,679 $ 3,235,785 MAJOR BUDGET ITEMS FY 2008-09 I FY 2009-10 The 2008-09 budget reflects the addition of 1 FTE, Assistant Controller in the Accounting division. e 2009-10 budget reflects the reduction of 0.25 FTE. 1 I -time FTE will change to a 3/4-time FTE in the Budget id Treasury division. e 2009-10 budget reflects a budget reduction of 6,602, details provided in the Budget Overview section. 116 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Resources $ 2,703,757 $ 5,380,814 $ 5,180,814 $ 2,354,717 Cost of Service Transfer 201,708 269,676 269,676 302,780 TOTAL RESOURCES $ 2,905,465 $ 5,650,490 $ 5,450,490 $ 2,657,497 Unemployment Insurance $ 20,582 $ 50,000 $ 50,000 $ 50,000 Salary Adjustments - 2,000,000 2,000,000 - Medical Insurance 35,724 - - - Materials and Supplies 4 - - Code Supplements 2,459 10,000 10,000 10,000 Flex Benefits Plan 33,692 25,000 25,000 25,000 Refund Prior Year Revenue 35,448 - - - Chamber Contribution 80,000 80,000 80,000 78,000 City Council Contingency 2,406 - - - Campus Theatre Utilities 52,106 55,000 55,000 55,000 Fuel Contigency - 200,000 - 235,126 Compensated Absences Contingency 150,000 150,000 150,000 GASB 45 Contribution - 100,000 100,000 - Affordable Housing Grant - 15,000 15,000 - Dues and Publications 50,925 55,000 55,000 25,000 Miscellaneous 62,925 100,000 100,000 100,000 Seven Habits 8,518 - - - Tuition Reimbursement 26,074 25,000 25,000 - Civil Service Exams 32,809 40,000 40,000 - Vehicle Maintenance - - - 52,671 Special Services 151,357 130,000 130,000 171,000 Miscellaneous 15,315 59,716 59,716 59,716 Audit Expenditures 169,420 145,000 145,000 - Cost Allocation 13,328 14,000 14,000 - Collection Expense 339 35,000 35,000 - Denton County Appraisal District 374,255 376,500 376,500 - Engineering Transfer 603,771 750,000 750,000 623,125 Bank Depository 148,485 150,000 150,000 - Transfer to Capital Projects 431,090 500,000 500,000 500,000 Transfer to Water Shed Protection 100,000 100,000 100,000 103,000 Transfer to Water Fund - - - 5,000 Transfer to Solid Waste - - - 34,304 Transfer to Fleet Services Fund 124,361 137,627 137,627 Transfer to Material Mgmt 268,906 256,769 256,769 256,769 Transfer to Other Fund 33,139 - - 30,000 Transfer To Customer Service 26,777 90,878 90,878 93,786 Interest Expense 1,250 - - - TOTAL EXPENDITURES $ 2,905,465 $ 5,650,490 $ 5,450,490 $ 2,657,497 117 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 118 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES The General Debt Service Fund accumulates and makes payments of principal and interest on long term debt secured by the general taxing powers pertaining to the City's jurisdiction. Resources include an applicable portion of the Ad Valorem Tax Levy and related interest income, as well as transfers from internal service funds for their portion of the debt service payment. DEBT MANAGEMENT SUMMARY A. Debt Issuance. The City will issue debt primarily for the purpose of acquiring or constructing capital assets for the general benefit of its citizens and to allow it to fulfill its various missions as a city. Debt may be issued for the purposes of purchasing land or rights -of -way and/or improvements to land, for construction projects to provide for the general good, or for capital equipment. B. Types of Debt. 1. General Obligation Bonds (GOs). General obligation bonds will be used only to fund capital assets of the general government and are backed by the full faith and credit of the City and its ad valorem tax authority. They are not to be used to fund operating needs of the City. General obligation bonds must be authorized by a vote of the citizens of the City of Denton. 2. Revenue Bonds (RBs). Revenue bonds will be issued to provide for the capital needs of any activities where the capital requirements are necessary for continuation or expansion of a service which produces revenue and for which the asset may reasonably be expected to provide for a income stream to fund the debt service requirements. 3. Certificates of Obligation (COs). Certificates of obligation may be issued to: • Finance permanent improvements and land acquisition, the need for which arose between bond elections • Finance costs associated with capital project overruns • Acquire equipment/vehicles • Leverage grant funding • Renovate, acquire, construct facilities and facility improvements • Construct street improvements • Provide funding for master plans/studies • Address necessary life safety needs In accordance with state law, a resolution authorizing publication of notice of intent to issue certificates of obligation shall be presented for the consideration of the City Council. The notice of intent shall be published in a newspaper of general circulation in the City once a week for two consecutive weeks with the first publication to be at least fifteen (15) days prior to the sale date. Certificates of obligation may be backed by a tax pledge under certain circumstances as defined by law. They may also be backed by a combination of tax and revenue pledge eligible under state law. Some revenues are restricted as to the uses for which they may be pledged. Electric, Water, Wastewater, and Solid Waste revenues may be 119 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES pledged without limit for Electric, Water, Wastewater, and Solid Waste purposes but may only be pledged up to $10,000 for non -utility system purposes. The life of the obligation will not exceed the estimated useful life of the projects financed. 4. Method of Sale. The City will use a competitive bidding process in the sale of bonds unless the nature of the issue warrants a negotiated bid. In situations where a competitive bidding process is not elected, the City will present the reasons why, and will actively participate with the financial advisor in the selection of the underwriter or direct purchaser. 5. Bidding Parameters. The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include: • Limits between lowest and highest coupons • Coupon requirements relative to the yield curve • Method of underwriter compensation, discount or premium coupons • Use of true interest cost (TIC) versus net interest cost (NIC) • Use of bond insurance • Deep discount bonds • Variable rate bonds • Call provisions C. Analysis of Financing A►ternatives. Staff will explore alternatives to the issuance of debt for capital acquisitions and construction projects. These alternatives will include, but not be limited to: 1) grants in aid, 2) use of reserves, 3) use of current revenues, 4) contributions from developers and others, 5) leases, and 6) impact fees. D. Disclosure. Full disclosure of operations will be made to the bond rating agencies and other depositories of financial information including the Electronic Municipal Market Access (EMMA) System, as well as the Texas Municipal Advisory Council (State Information Depository) as required by the Securities and Exchange Commission (SEC) Rule 15c2-12. E. Rating Agency Communication. The City staff will seek to maintain and improve its current bond rating so its borrowing costs are reduced to a minimum and its access to credit preserved. The City staff, with the assistance of financial advisors and bond counsel, will prepare the necessary materials for presentation to the rating agencies, will aid in the production of Official Statements, and will take responsibility for the accuracy of all financial information released. F. Federal Requirements. The City will maintain procedures to comply with arbitrage rebate and other federal requirements. G. Debt Limit. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Denton's adopted rate of $0.66652 per $100 valuation falls well below this limit. H. Bond Ratings. Denton's bonds currently have the following ratings: Moody's Standard & Poor's General Obligation Bonds Aa3 AA Revenue Bonds Al A+ These ratings directly affect the cost of debt. The City's policies are focused on issues which maintain high bond ratings and keep debt costs reasonable. 120 DENTON SERVICE Whatever* It *Takes! $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 AD VALOREM TAX DISTRIBUTION BETWEEN DEBT SERVICE AND OPERATIONS AND MAINTENANCE �p O'5 Off` O� OHO 01 OIP O°� N0 c4i ti0 00 Oti Ol O'� O� Oh OHO OI O$ Olc ti� 1�cl y0 LO ,LO ti0 1- LO LO -L LO -L Operations & Maintenance , Debt Service CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Ad Valorem Taxes $ 13,426,230 $ 13,769,898 $ 13,769,898 $ 13,849,894 Transfers In 4,517,630 4,588,030 4,588,030 4,552,038 TOTAL REVENUES $ 17,943,860 $ 18,357,928 $ 18,357,928 $ 18,401,932 Use of Reserves - 274,713 274,713 TOTAL RESOURCES $ 17,943,860 $ 18,632,641 $ 18,632,641 $ 18,401,932 Debt Service $ 17,166,902 $ 18,632,641 $ 18,632,641 $ 17,985,687 TOTAL EXPENDITURES $ 17,166,902 $ 18,632,641 $ 18,632,641 $ 17,985,687 122 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 123 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 2009-10 $ 11,855,000 $ 6,130,687 $ 17,985,687 2010-1 1 11,770,000 5,535,509 17,305,509 201 1-12 11,195,000 5,033,925 16,228,925 2012-13 10,305,000 4,577,176 14,882,176 2013-14 9,295,000 4,164, 614 13,459, 614 2014-15 9,455,000 3,767,693 13,222, 693 2015-16 9,170,000 3,368,778 12,538, 778 2016-17 8,890,000 2,975,558 11,865,558 2017-18 8,435,000 2,583,982 11,018,982 2018-19 7,735,000 2,206,959 9,941,959 2019-20 7,300,000 1,850, 621 9,150, 621 2020-21 7,260,000 1,513,315 8,773,315 2021-22 6,580,000 1,200,483 7,780,483 2022-23 5,290,000 926,549 6,216,549 2023-24 4,990,000 684,910 5,674,910 2024-25 4,140,000 470,656 4,610,656 2025-26 3,585,000 288,963 3,873,963 2026-27 2,945,000 133,602 3,078, 602 2027-28 1,385,000 31,694 1,416,694 TOTAL $ 141,580,000 $ 47,445,673 $ 189,025,673 124 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 '10 'll '12 '13 '14 '15 '16 '17 '18 '19 '20 '21 '22 '23 '24 '25 '26 '27 '28 INTEREST 0 PRINCIPAL 125 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 2001 General Obligation 04-20-01 02-15-2021 4.50 to 5.50 2001 Certificates of Obligation 04-20-01 02-15-2021 4.25 to 5.25 2002 General Obligation 03-21-02 02-15-2022 5.00 to 5.25 2002 Certificates of Obligation 03-21-02 02-15-2022 4.50 to 5.25 2003 General Obligation Ref & Imp 03-14-03 02-15-2023 3.00 to 4.75 2003 Certificates of Obligation 03-14-03 02-15-2023 2.10 to 5.07 2004 General Obligation Refunding 12-10-04 02-15-2020 2.50 to 5.00 2004 Certificates of Obligation 05-04-04 02-15-2024 2.00 to 5.00 2005 General Obligation 05-25-05 02-15-2025 3.00 to 5.00 2005 Certificates of Obligation 05-15-05 02-15-2025 3.00 to 4.37 2006 General Obligation 07-07-06 02-15-2026 4.25 to 5.00 2006 Certificates of Obligation 07-07-06 02-15-2026 4.00 to 4.75 2007 General Obligation 07-17-07 02-15-2027 4.00 to 5.00 2007 Certificates of Obligation 07-17-07 02-15-2027 4.00 to 5.00 2007 General Obligation Refunding 09-17-07 02-15-2022 4.00 to 5.00 2007A Certificates of Obligation 10-01-07 02-15-2027 4.00 to 5.00 2008 General Obligation 08-19-08 02-15-2028 4.00 to 4.75 2008 Certificates of Obligation 08-19-08 02-15-2028 3.00 to 4.63 2009 General Obligation Refunding 04-01-09 02-15-2016 3.00 to 5.00 * Actual yields on bonds may differ from stated coupons. 126 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES $ 14,245,000 $ 8,525,000 $ 2,845,000 $ 710,000 $ 118,281 $ 828,281 12,120,000 10,035,000 1,710,000 590,000 66,364 656,364 12,075,000 5,585,000 2,875,000 515,000 133,675 648,675 12,590,000 8,030,000 2,750,000 595,000 113,828 708,828 8,080,000 8,080,000 3,660,000 265,000 149,828 414,828 7,405,000 7,405,000 3,875,000 495,000 150,430 645,430 9,410,000 9,410,000 7,290,000 775,000 308,037 1,083,037 14,000,000 14,000,000 11,345,000 545,000 516,283 1,061,283 5,000,000 5,000,000 4,380,000 190,000 187,450 377,450 7,145,000 7,145,000 4,715,000 680,000 178,944 858,944 3,695,000 3,695,000 3,350,000 130,000 157,669 287,669 12,665,000 12,665,000 9,440,000 1,190,000 398,496 1,588,496 15,925,000 15,925,000 14,940,000 555,000 691,775 1,246,775 11,445,000 11,445,000 9,465,000 1,080,000 427,617 1,507,617 28,270,000 28,270,000 27,785,000 75,000 1,223,375 1,298,375 7,065,000 7,065,000 6,850,000 225,000 304,710 529,710 7,300,000 7,300,000 7,075,000 235,000 314,176 549,176 10,685,000 10,685,000 9,705,000 1,030,000 333,681 1,363,681 7,525,000 7,525,000 7,525,000 1,975,000 356,068 2,331,068 TOTAL $ 141,580,000 $ 11,855,000 $ 6,130,687 $ 17,985,687 127 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 128 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Electric Department provides competitive and reliable electric service for the citizens of Denton and general management of Denton Municipal Electric (DME) operations. These facilities and operations include Power Supply Administration, Electric Wholesale Power, Electric Operations & Maintenance, Electric Systems Operations, Electric Distribution, Electric Substations, General Operations Administration, Engineering/GIS, Electric Metering, Electric Communications and Community Relations. MAJOR DEPARTMENT GOALS 1. Maintain competitive position with other adjoining electric utilities while ensuring that the electric system has the capability to provide reliable electric service for the present and future customers. 2. Establish policies and systems to allow quick response and timely actions to improve DME's long term success. 3. Improve operational efficiency through implementation of Navigate Study recommendations, teamwork, automation, and state-of-the-art technology. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Acquire cost-effective power resources to serve customers which will minimize risk of a potentially volatile nodal market. 2. Improve image of DME. 3. Develop useful benchmarks for use in improving competitiveness of all areas of the Electric Utility. 4. Oversee development of innovative energy conservation customer programs. 5. Work with accounting to implement a fixed asset accounting system and develop standard financial reports and systems that will streamline accounting records. IWORKLO.D MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Total O&M exp/customers $ 2,933 $ 3,569 $ 2,436 $ 2,855 2. Annual GWH net to system 1,330 1,353 1,353 1,378 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Customer/employee 363 368 368 365 2. Average Annual Residential Rate for 1000 KWH 10.34 10.76 10.33 10.53 129 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Operating Revenues Non -Operating Revenues Use of Reserves TOTAL RESOURCES Fuel & Purchased Power Operation & Maintenance Return on Investment Franchise Fee Non -Operating Expenditures Use of Reserves TOTAL EXPENDITURES TOTAL PERSONNEL $ 135,971,341 $ 165,570,050 $ 133,925,488 $ 141,041,524 1,917,570 3,000,000 2,300,000 1,609,047 - 50,873,797 - 8,501,799 $ 137,888,911 $ 219,443,847 $ 136,225,488 $ 151,152,370 $ 106,044,401 $ 129,877,319 $ 16,520,762 19,987,1 12 4,095,628 4,103,456 4,691,451 4,689,664 9,279,587 10,481,694 - 50,304,602 92,386,957 $ 103,683,046 20,548,851 20,928, 707 4,057,576 4,013,610 4,637,229 5,733,729 10, 476, 694 12, 769, 499 $ 140,631,829 $ 219,443,847 $ 132,107,307 $ 147,128,591 117.50 125.00 125.00 129.50 MAJOR BUDGET ITEMS FY 2008-09 I FY 2009-10 The 2008-09 budget includes the addition of 1 FTE, a Substation Relay Technician, the conversion of a part- time marketing intern to a full-time Energy Program Specialist (0.5 FTE) and the transfer of 3 FTE's from the Water Fund to the Safety and Training division. The 2009-10 budget reflects the addition of 4.5 FTE's for operator/dispatcher positions to meet NERC/ERCOT requirements. This format of this budget is being used to provide financial information in a manner that is commensurate to what is publicly available from the other municipal utilities and investor -owned utilities operating in Texas. 130 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Inv Non -Operating 0,Use of Reserves Non -Operating r---- A;41I- m Franchise Fee 131 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 132 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The primary function of the Water Utility is to produce, distribute, and meter potable water for the City of Denton. The treated water must meet or exceed all state and federal regulations. Other responsibilities include water system capital improvement planning, development coordination and liaison with local, state, and federal regulatory authorities. This Fund also includes Utilities Administration, Engineering, Public Works Inspection and Customer Service Divisions. MAJOR DEPARTMENT GOALS 1 • Maintain the provision of uninterrupted water service to customers at the lowest price. 2. Continue to meet or exceed all state, federal and EPA water quality standards. 3. Management of existing and future water resources. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Implement upgrades to the Lake Lewisville Water Treatment Plant. 2. Continue to maintain 532 miles of water mains 3. Implement a water reuse strategy to extend water supplies. 1. Finished water (1,000 gallons) 6,582,151 7,120,421 7,120,421 7,343,142 2. New Water Meters Installed 792 1,000 400 400 3. Water mains replaced (feet) 17,733 22,750 19,350 21,350 1. Average residential cost per 1000 gallons $4.06 $4.06 $4.02 $4.02 2. Average monthly residential cost per customer $37.97 $39.74 $41.00 $41.31 3. Average cost per main break and service repair $1,950 $1,679 $1,750 $2,150 133 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Interest Operating Water Sales Residential Water Sales Commercial Water for Resale Other Water Public Works Fees & Permits Engineering Fees & Permits Engineering Charges Public Works Charges Cost of Service - General Fund Cost of Service - Electric Cost of Service - Wastewater Cost of Service - Solid Waste Other Transfers Impact Fee Revenues TOTAL REVENUES Use of Reserves TOTAL RESOURCES $ 996,186 $ 1,622,813 $ 1,413,760 $ 905,440 11,645,602 13,002,214 12,860,844 13,257,007 11,062,674 12,213,265 12,121,293 12,381,347 720,660 413,744 830,697 626,379 832,273 680,254 790,534 648,202 - - 423,540 407,900 438,559 407,130 7,500 6,000 2,222,837 2,671,165 1,965,824 1,933,341 - - 393,488 275,000 30,777 167,836 90,793 123,786 2,098,866 2,400,203 2,244,128 2,172,890 822,986 654,738 607,365 774,939 1,060,037 868,906 809,339 875,844 653,523 - 844,476 1,020,300 3,500,050 3,700,000 2,700,000 2,500,000 $ 36,085,030 $ 38,802,268 $ 38,103,581 $ 37,908,375 1,607,554 2,700,000 8,187,810 $ 37,692,584 $ 41,502,268 $ 38,103,581 $ 46,096,185 Water Administration $ 1,094,166 $ 2,130,512 $ 1,505,831 $ 1,987,802 Water Production 5,580,122 7,092,207 6,006,860 13,614,806 Water Distribution 6,448,410 4,754,573 4,689,578 4,608,124 Water Metering 1,480,763 1,666,174 1,637,504 1,765,022 Water Engineering 2,661,395 3,078,295 1,973,324 1,939,342 Public Works Inspections (3) - - 817,028 682,902 Water Laboratory 326,193 376,663 376,699 379,011 Utilities Administration 910,997 815,969 661,678 897,443 Customer Service 3,646,216 4,013,361 3,775,087 3,882,351 Safety & Training "' 366,656 - - - Miscellaneous 15,177,666 17,221,891 16,565,227 16,339,382 TOTAL EXPENDITURES $ 37,692,584 $ 41,149,645 $ 38,008,816 $ 46,096,185 Water Administration 9.50 10.00 10.00 9.00 Water Production 29.50 31.00 31.00 31.00 Water Distribution 22.00 22.00 22.00 22.00 Water Metering 13.50 13.50 13.50 13.50 Water Engineering 31.00 31.00 21.50 21.50 Public Works Inspections "' - - 9.50 9.50 Water Laboratory 4.00 4.00 4.00 4.00 Utilities Administration 9.00 7.00 7.00 7.00 Customer Service 41.50 42.00 42.00 40.50 Safety & Training 3.00 - - - TOTAL PERSONNEL 163.00 160.50 160.50 158.00 Funding for the General Fund supported Engineering functions are budgeted in the Water Fund Safety & Training was transferred to the Electric Fund beginning 2008-09. Public Works Inspections was transferred from Engineering beginning in FY 2008-09. 134 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Public Works Fees 8 1 ® Other Water 1.4% Water for Resal 1.3% Cost of Service Transfers 7.0% IS Cost of Service Trnnefare Other Transfers 10 Purchased Power ee as Interest Operating 2.0% Materials & Supplies 4.3% Maintenance & Repair 2.3% 11 Return on Investment 2.0% ous 0.6% 135 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Purchased Power $ 1,380,659 $ 1,988,895 $ 1,600,500 $ 1,866,300 Purchased Water 70,111 73,200 98,674 91,500 Personal Services 9,617,902 10,320,434 9,236,100 10,012,824 Materials & Supplies 1,561,212 2,243,093 1,827,594 1,974,992 Maintenance & Repair 707,479 1,085,085 1,050,810 1,059,534 Insurance 288,282 257,888 249,703 201,811 Return on Investment 835,203 919,049 929,335 940,170 Franchise Fee 954,517 1,050,341 1,062,097 1,332,919 Miscellaneous 47,795 90,702 71,751 79,218 Operations 1,449,118 4,447,248 2,412,079 2,508,432 Debt Service 11,939,387 11,458,142 12,251,921 12,285,347 Cost of Service - General Fund 1,210,408 1,358,575 1,278,652 1,278,226 Cost of Service - Electric Fund 477,068 533,895 1,048,470 553,762 Cost of Service - Other - - - 100,000 Cost of Service - Wastewater 251,953 254,472 - 115,658 Cost of Service - Fleet Services 36,840 28,569 28,237 25,584 Cost of Service - Technology 837,098 844,868 845,200 878,482 Cost of Service - Risk Retention 109,863 113,159 - 113,159 Cost of Service- Safety & Training - 90,365 - 92,347 Cost of Service - Materials Mgmt 64,561 75,395 32,156 77,657 Transfer to Capital Projects 5,853,128 3,916,270 3,985,537 10,508,263 TOTAL EXPENDITURES $ 37,692,584 $ 41,149,645 $ 38,008,816 $ 46,096,185 MAJOR BUDGET ITEMS FY 2008-09 1 FY 2009-10 The 2008-09 Utilities Administration budget reflects the transfer of the Utilities Assistant City Manager and Executive Assistant to the City Manager's Office. The 2008-09 Water Production budget reflects the addition of 1 FTE Operator position and a 0.50 FTE temporary seasonal maintenance position. The 2008-09 budget reflects the new Public Works Inspections division which was created and removed from Engineering; 9.5 FTEs were transferred to Public Works Inspections. The 2008-09 Customer Service budget reflects the increase of 0.5 FTE for City Hall in the Mall staffing needs. The 2008-09 budget reflects the transfer of the Safety and Training budget to the Electric Fund. 2009-10 Water Administration budget reflects the nsfer of 1 FTE to the Wastewater department. ie 2009-10 Utilities Administration budget reflects the zinsfer of 1 FTE Utility Attorney to the Legal Department nd 1 FTE transferred in from the Wastewater dministration department. �e 2009-10 Customer Service budget reflects the ecrease of 1.5 FTEs, the eliminated positions were nfilled temporary/seasonal positions. 136 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 2009-10 $ 6,275,000 $ 6,010,347 $ 12,285,347 2010-1 1 6,005,000 5,709,253 11,714,253 201 1-12 6,250,000 5,415,861 11,665,861 2012-13 6,925,000 5,100,898 12,025,898 2013-14 7,260,000 4,759,724 12,019, 724 2014-15 7,620,000 4,396,730 12,016, 730 2015-16 7,945,000 4,015,024 11,960,024 2016-17 8,355,000 3,609,318 11,964,318 2017-18 8,655,000 3,189, 759 11,844,759 2018-19 9,1 10,000 2,761,345 11,871,345 2019-20 9,570,000 2,312,539 11,882,539 2020-21 8,195,000 1,884,101 10,079,101 2021-22 7,045,000 1,510,075 8,555,075 2022-23 4,860,000 1,219,834 6,079,834 2023-24 5,120,000 985,541 6,105,541 2024-25 5,375,000 739,372 6,1 14,372 2025-26 3,165,000 543,613 3,708,613 2026-27 3,305,000 403,088 3,708,088 2027-28 2,690,000 273,413 2,963,413 2028-29 2,475,000 162,456 2,637,456 2029-30 2,585,000 54,931 2,639,931 TOTAL $ 128,785,000 $ 55,057,222 $ 183,842,222 137 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 1998-A Utility System Refunding 07-07-98 12-01-2029 4.65 to 6.65 1998-B Utility System Refunding 03-10-98 12-01-2014 4.00 to 5.00 2000A Utility System Revenue 04-25-00 09-30-2020 4.64 to 6.16 2001 Utility System Revenue 04-17-01 12-01-2020 4.00 to 5.40 2002A Utility System Revenue 03-28-02 12-01-2021 4.25 to 5.25 2003 Utility System Revenue & Refunding 03-28-03 12-01-2022 3.62 to 5.62 2004 Utility System Refunding 09-07-04 12-01-2024 2.00 to 5.25 2005 Utility System Refunding 05-15-05 12-01-2023 3.00 to 5.00 2007 Utility System Refunding 02-28-07 12-01-2029 4.00 to 5.00 2007A Utility System Revenue 07-17-07 12-01-2026 4.00 to 5.00 2008 Utility System Revenue 08-19-08 12-01-2028 3.50 to 5.00 Capital Improvements in the Utility System are partially funded through the sale of bonds. The debt above represents consolidation of prior issues and funding for future growth. The Utility System - Electric, Water, and Wastewater - is currently expanding to accommodate the needs of the community and surrounding area which are also dependent upon the system. 138 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES $ 36,795,000 1,765,546 22, 705,000 24,210,000 31,030,000 5,845,000 23,985,000 27,215,000 26, 730,000 9,690,000 4,205,000 1,965,000 690,000 4,565,000 7,170,000 23,380,000 1,120,000 23,085,000 27,185,000 26,565,000 9,030,000 4,030,000 TOTAL 950,000 325,000 1,050,000 1,655,000 1,305,000 345,000 80,000 10,000 90,000 325,000 140,000 $ 6,275,000 $ 70,300 25,320 216,100 319,001 1,138,038 42,563 1,155,000 1,345,462 1,1 15,844 413,050 169,669 1,020,300 350,320 1,266,100 1,974,001 2,443,038 387,563 1,235,000 1,355,462 1,205,844 738,050 309,669 6,010,347 $ 12,285,347 139 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 140 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Wastewater Fund provides the citizens of Denton a safe and environmentally responsible means of recycling wastewater. This service includes divisions of wastewater collection, water reclamation, laboratory, pretreatment, effluent reuse program and composting operation. Other responsibilities include wastewater system capital improvement planning, grant administration, and financial reporting. This Fund also includes drainage operations and maintenance, street sweeping, floodplain management, drainage engineering and Watershed Protection program. MAJOR DEPARTMENT GOALS 1. Continue to maintain over 479 miles of wastewater collector and interceptor lines, 27 lift stations and force mains, and two treatment plants in optimum condition in order to meet or exceed all regulatory compliance permits and critera, and to protect both public health and the environment. 2. Plan, design, and develop wastewater infrastructure to meet both growth and replacement needs by using various models and operational data. 3. Minimize flooding and associated property damage through proper maintenance and operation of the City's drainage system, and by implementing the drainage capital improvement program. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Meet or exceed all regulatory and permit compliance criteria for operating two water reclamation plants, the collection system, effluent water reuse system, and composting operation. 2. Implement the construction of the Pecan Creek Interceptor phase I and II capital projects. 3. Construct the Cooper Creek detention ponds and associated drainage improvements per CIP. 1. Wastewater processed through 5.417 5.527 5.473 5.645 plant 2. Wastewater Customers/full-time equivalent (FTE) 439 458 441 442 3. Dyno products produced (CY) 54,418 57,134 57,000 59,000 1. Cost/million gallons $3,534 $3,675 $3,634 $3,437 2. Cost/customer $664 $672 $693 $657 3. Averge cost per curb mile swept $60 $55 $60 $65 141 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Interest Operating $ 381,527 $ 665,607 $ 513,410 $ 381,399 Wastewater Residential 7,596,282 7,888,460 7,717,806 7,864,984 Wastewater Commercial 7,999,919 8,759,941 8,455,899 8,492,980 Wastewater Effluent Irrigation 139,677 244,409 244,409 244,408 Wastewater Wholesale 707,326 560,047 465,168 469,790 Other Wastewater 1,069,445 982,129 1,098,629 1,1 1 1,929 Drainage Fees 3,864,403 3,900,473 3,921,000 3,962,222 Transfer In - Other 357,004 354,472 354,472 218,658 Impact Fee Revenues 1,500,000 1,150,000 1,150,000 800,000 TOTAL REVENUES $ 23,615,583 $ 24,505,538 $ 23,920,793 $ 23,546,370 Use of Reserves - 1,175,000 81,099 1,007,323 TOTAL RESOURCES $ 23,615,583 $ 25,680,538 $ 24,001,892 $ 24,553,693 ACTUAL BUDGET ESTIMATE ADOPTEDEXPENDITURES Wastewater Administration $ 896,135 $ 1,827,505 $ 1,344,497 $ 1,529,901 Water Reclamation 3,330,052 3,495,308 3,389,259 3,663,438 Wastewater Collection 3,676,517 4,789,069 4,194,562 3,852,826 Beneficial Reuse 1,061,271 1,058,294 1,076,846 1,092,696 Wastewater Laboratory 466,182 492,129 492,129 502,399 Industrial Pretreatment 542,551 672,555 670,555 623,039 Drainage 2,147,994 2,019,814 2,007,608 2,090,513 Watershed Protection 432,699 459,490 456,730 571,025 Drainage Miscellaneous 1,426,163 1,681,179 1,660,102 1,620,1 14 Miscellaneous 8,629,651 8,757,059 8,709,604 9,007,742 TOTAL EXPENDITURES $ 22,609,215 $ 25,252,402 $ 24,001,892 $ 24,553,693 Full - Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTED Wastewater Administration 6.50 8.50 8.50 8.50 Water Reclamation 20.50 20.50 20.50 21.00 Wastewater Collection 19.00 19.00 19.00 20.00 Beneficial Reuse 6.75 6.75 6.75 6.75 Wastewater Laboratory 4.00 4.00 4.00 4.00 Industrial Pretreatment 6.50 6.50 5.50 5.50 Drainage 16.00 16.00 16.00 16.00 Watershed Protection 3.62 3.62 4.62 4.62 TOTAL PERSONNEL 82.87 84.87 84.87 86.37 142 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 31 Impact Fee Use of Is Interest Revenues Reserves LOperating 3.3% 4.1 % Transfer In % Other 0.9bt' Other Wastewa r 4.5% IN Wastewater l� Wholesale 1.9% Wastewa r Effluent Irrigation 1.0% Transfer for Capital Projects Purchased Power 9.0% 3.4% Cost of Service Transfers 9.2% IIs Return on Franchise Fee 1 Investment 3.7% 2.6% Materials & Supplies 3.2% Maintenance & Repair 5.2% Miscellaneous 0.6% Fixed Assets 1.1% 143 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Purchased Power Personal Services Materials & Supplies Maintenance & Repair Insurance Miscellaneous Operations Fixed Assets Return on Investment Franchise Fee Debt Service General Obligation Debt Service Cost of Service - General Fund Cost of Service - Fleet Services Cost of Service - Technology Cost of Service - Materials Mgmt Transfer to Electric Fund Cost of Service - Utilities Admin(') Cost of Service -Customer Service Cost of Service -Safety & Training Cost of Service - Risk Retention Transfer for Capital Projects TOTAL EXPENDITURES $ 764,900 $ 800,000 $ 782,000 $ 825,000 5,029,041 5,667,029 5,531,700 5,779,695 655,139 747,174 689,233 773,001 831,653 1,241,469 1,205,247 1,270,454 108,277 1 10, 545 1 10, 545 1 12, 615 35,859 43,789 43,664 43,934 1,751,598 2,405,632 1,923,887 2,345,351 43,825 300,000 20,000 289,400 599,832 638,825 622,968 630,044 685,521 730,086 711,963 900,063 6,736,688 6,610,981 6,610,981 6,525,426 280,057 547,151 540,152 529,675 519,262 691,326 677,815 693,251 30,544 34,528 34,196 33,696 257,282 275,276 275,608 360,966 37,627 62,079 62,079 63,942 234,590 249,424 249,424 257,132 194,944 161,432 157,061 291,277 552,317 493,305 486,395 483,662 75,725 90,785 90,785 92,347 58,369 59,672 59,672 59,672 3,126,165 3,291,894 3,1 16,517 2,193,090 $ 22,609,215 $ 25,252,402 $ 24,001,892 $ 24,553,693 MAJOR BUDGET ITEMS FY 2008-09 I FY 2009-10 The 2008-09 Wastewater Administration budget includes the addition of 1 FTE temporary Water Utility Analyst and a 0.5 FTE intern technician was transferred from the Water Fund. The 2008-09 Watershed Protection budget estimate reflects the transfer of 1 FTE from the Industrial Pretreatment division . (') These divisions are found in the Water Fund. The 2009-10 Wastewater Administration budget reflects the transfer of 1 FTE to Utility Administration in the Water Fund. The 2009-10 Water Reclamation budget reflects the addition of 0.5 FTE. The 2009-10 Wastewater Collection budget reflects the addition of 1 FTE. 144 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Interest Operating $ - $ - $ - $ 160,010 Drainage Fees 3,864,403 3,900,473 3,921,000 3,962,222 Transfer In - Other 100,000 - - 103,000 TOTAL RESOURCES $ 3,964,403 $ 3,900,473 $ 3,921,000 $ 4,225,232 ACTUAL BUDGET ESTIMATE ADOPTEDEXPENDITURES Drainage $ 2,147,994 $ 2,019,814 $ 2,007,608 $ 2,090,513 Watershed Protection 432,699 459,490 456,730 571,025 Drainage Miscellaneous 1,426,163 1,681,179 1,660,102 1,620,114 TOTAL EXPENDITURES $ 4,006,856 $ 4,160,483 $ 4,124,440 $ 4,281,652 Full - Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTED Drainage 16.00 16.00 16.00 16.00 Watershed Protection 3.62 3.62 4.62 4.62 TOTAL PERSONNEL 19.62 19.62 20.62 20.62 Personal Services $ 1,073,849 $ 1,067,926 $ 1,074,597 $ 1,212,397 Materials & Supplies 66,485 109,210 93,300 100,450 Maintenance & Repair 92,138 216,468 206,368 154,792 Insurance 14,114 13,657 13,657 13,495 Miscellaneous 1,700 2,647 2,647 2,740 Operations 455,557 442,541 470,000 501,008 Fixed Assets 19,278 - - 8,000 Debt Service 762,349 758,430 758,430 758,869 General Obligation Debt Service 280,057 547,151 540,152 529,675 Cost of Service - General Fund 121,512 172,333 169,454 117,023 Cost of Service - Fleet Services 11,288 11,288 11,288 9,672 Cost of Service - Technology 60,855 79,328 79,328 76,994 Cost of Service - Materials Mgmt 13,689 6,823 6,823 7,028 Cost of Service - Utilities Admin 43,446 39,058 34,687 52,430 Cost of Service -Customer Service 167,732 116,911 110,001 114,183 Cost of Service -Safety & Training 9,049 10,849 10,849 11,035 Cost of Service - Risk Retention 13,614 14,022 14,022 14,022 Transfer for Capital Projects 800,144 551,841 528,837 597,839 TOTAL EXPENDITURES $ 4,006,856 $ 4,160,483 $ 4,124,440 $ 4,281,652 MAJOR BUDGET ITEMS FY 2008-09 1 FY 2009-10 The 2008-09 Watershed Protection budget estimate The 2009-10 budget reflects no major changes. reflects the transfer of 1 FTE from the Industrial Pretreatment division . NOTE: The Drainage operating funds are a component of the Wastewater Fund. 145 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 146 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 2009-10 $ 4,182,657 $ 2,342,769 $ 6,525,426 2010-1 1 3,805, 350 2,139,014 5,944,364 201 1-12 4,028,074 1,950,175 5,978,249 2012-13 3,809,368 1,767,198 5,576,566 2013-14 3,984,652 1,585,335 5,569,987 2014-15 3,853,295 1,401,432 5,254,727 2015-16 3,879,130 1,216,927 5,096,057 2016-17 4,083,273 1,024,366 5,107,639 2017-18 4,200,414 827,659 5,028,073 2018-19 4,220,439 630,685 4,851,124 2019-20 4,438,710 426,916 4,865, 626 2020-21 3,125,107 249,589 3,374,696 2021-22 2,528,454 116,809 2,645,263 2022-23 1,257,084 28,284 1,285,368 TOTAL $ 51,396,007 $ 15,707,158 $ 67,103,165 147 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 1998 Utility System Revenue 03-15-98 12-01-2017 4.30 to 6.30 1998-B Utility System Refunding 03-10-98 12-01-2014 4.00 to 5.00 2000-A Utility System Revenue 04-25-00 09-30-2020 4.64 to 6.16 2001 Utility System Revenue 04-17-01 12-01-2020 4.00 to 5.40 2002-A Utility System Revenue 03-28-02 12-01-2021 4.25 to 5.25 2003 Utility System Refunding & Revenue 03-28-03 12-01-2022 3.62 to 5.62 2004 Utility System Refunding 09-07-04 06-01-2014 2.00 to 5.25 2005 Utility System Refunding 05-15-05 12-01-2023 3.00 to 5.00 2007 Utility System Refunding 02-28-07 12-01-2029 4.00 to 5.00 Capital Improvements in the Utility System are partially funded through the sale of bonds. The debt above represents consolidation of prior issues and funding for future growth. The Utility System - Electric, Water, and Wastewater - is currently expanding to accommodate the needs of the community and surrounding area which are also dependent upon the system. 148 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES $ 3,863,738 $ 380,000 $ 190,000 $ 13,300 $ 203,300 3,167,283 1,255,000 580,000 46,320 626,320 18,740,000 3,775,000 870,000 178,663 1,048,663 13,995,000 4,550,000 1,130,000 200,181 1,330,181 17,120,000 12,890,000 720,000 627,419 1,347,419 18,151,142 12,776,006 662,657 531,1 1 1 1,193,768 865,000 630,000 - 28,350 28,350 10,165,000 10,140,000 10,000 506,525 516,525 5,030,000 5,000,000 20,000 210,900 230,900 TOTAL $ 4,182,657 $ 2,342,769 $ 6,525,426 149 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 150 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The primary function of the Solid Waste Department is to protect the public health and the environment through the collection of residential, commercial, industrial, and institutional wastes, and either dispose of collected materials in the landfill, or divert salvageable materials (yard waste) from landfill disposal in order that they may be processed into other useful products. In addition, the Department manages the residential recycling service provider, and provides commerial, industrial, and institutional recycling services. The Department provides residential and multi -family home chemical collections, and disposal and/or reuse services. The Department collects methane gas, from the landfill, which is then used to generate electrical power, and is then sold to DME for ultimate use by local customers. Other responsibilities include master planning, capital improvement planning, and maintaining compliance with local, state, and federal regulatory authorities. MAJOR DEPARTMENT GOALS 1 • Provide efficient and cost effective solid waste services to the community that protect the public health and the environment. 2. Continue to manage the landfill asset in a manner that best benefits the City of Denton. 3. Maintain compliance with all local, state and federal regulations in all operational areas. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Continue to develop and provide integrated waste management services. 2. Continue to maintain compliance with all landfill operations. 3. Work with managing the rolling stock to develop greater efficiencies with their use, and in route collections. 1. Gross Tons of Waste 168,420 179,000 180,000 185,000 2. Recycled Tons 32,400 32,255 34,000 35,300 3. Monthly Customers Served 30,680 31,330 31,380 32,030 1. Gross Tons per FTE 1,925 1,909 1,983 2,039 2. Annual Tons Recycled per Customer 1.06 1.03 1.08 1.10 3. Customers Served per FTE 351 334 346 353 151 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Refuse Fees - Residential $ 5,401,821 $ 5,799,547 $ 5,759,258 $ 5,870,813 Refuse Fees - Commercial 7,688,996 9,096,368 7,978,000 8,197,000 Landfill Fees 1,205,448 2,599,075 1,552,376 1,870,661 Recycling 1,902,242 2,318,074 2,166,858 2,232,221 Construction & Demolition 108,020 918,740 252,000 238,000 Other Revenues 96,487 250,000 297,500 304,500 Interest Income 355,038 315,000 247,400 260,001 TOTAL REVENUES $ 16,758,052 $ 21,296,804 $ 18,253,392 $ 18,973,196 Use of Reserves 1,235,581 450,000 215,559 565,178 TOTAL RESOURCES $ 17,993,633 $ 21,746,804 $ 18,468,951 $ 19,538,374 ACTUAL BUDGET ESTIMATE ADOPTEDEXPENDITURES Solid Waste Administration $ 736,898 $ 760,705 $ 561,216 $ 660,882 Residential Collection 3,343,485 3,765,270 3,425,831 3,647,382 Commercial Collection 3,022,989 3,592,979 3,038,664 3,379,547 Solid Waste Landfill 3,291,631 4,175,014 3,129,746 3,388,982 Solid Waste Recycling 1,881,774 2,225,106 2,048,872 1,959,102 Construction and Demolition 122,429 956,501 464,125 548,491 Miscellaneous 5,594,427 5,937,816 5,800,497 5,953,988 TOTAL EXPENDITURES $ 17,993,633 $ 21,413,391 $ 18,468,951 $ 19,538,374 Solid Waste Administration 6.00 3.50 3.50 3.50 Residential Collection 32.50 31.50 31.50 31.50 Commercial Collection 24.50 23.50 23.50 23.50 Solid Waste Landfill 13.00 22.50 22.50 22.50 Construction - 3.75 3.50 3.50 Solid Waste Recycling 12.00 9.00 9.00 9.00 TOTAL PERSONNEL 88.00 93.75 93.50 93.50 152 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Use of Resen 2.9% Interest Incor 1.3% Other Revenw 1.6% r Construction & Demolition 1.2% k Miscellaneous 0.3% Insuranc 0.5% Maintenar & Repai_ 1.6% 9.6% & Supplies 1.1% Franchise Fee 4.6% Landfill Closure 1.5% 153 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Personal Services Materials & Supplies Maintenance & Repair Insurance Miscellaneous Operations Debt Service Cost of Service - General Fund Franchise Fee Landfill Closure Cost of Service - Technology Services Cost of Service - Fleet Services Cost of Service - Safety and Training Cost of Service - Electric Cost of Service -Materials Mgmt Cost of Service - Utility Admin Cost of Service - Customer Service Fixed Assets Capital Projects Cost of Service - Risk Management TOTAL EXPENDITURES $ 5,916,988 146,612 221,149 189,225 105,653 5,217,955 2,776,554 564,533 651,884 350,625 158,662 33,200 72,120 43,036 187,072 800,845 201,520 356,000 $ 6,931,984 246,442 360,572 139,547 80,826 7,31 1,395 3,008,268 681,881 690,853 303,406 194,256 36,852 86,462 1,798 54,253 151,165 717,741 11,200 335,000 69,490 $ 6,271,586 198,410 351,073 139,547 122,260 5,406,748 2,884,385 681,881 699,334 300,000 194,256 36,852 86,462 1,798 54,253 151,165 717,741 171,200 $ 6,667,736 204,885 319,180 97,345 49,555 6,219,859 2,804,181 721,256 907,185 300,000 186,587 39,398 87,950 1,532 55,881 146,471 729,373 $ 17,993,633 $ 21,413,391 $ 18,468,951 $ 19,538,374 MAJOR BUDGET ITEMS FY 2008-09 1 FY 2009-10 The 2008-09 Solid Waste Administration budget reflects the transfer of 2 FTE's ; one Admin Assistant and one Secretary to the Landfill division, and 0.5 FTE Supervisor position to the Construction and Demolition division. The 2008-09 Residential Collections budget reflects the transfer of 1 FTE to Landfill, transfer of 1 FTE to Construction and Demolition, and the addition of 1 FTE Heavy Equipment Operator. The 2008-09 Commercial Collection budget reflects the addition of 1 FTE Heavy Equipment Operator, and transfer of 2 FTE's to the Landfill division. The 2008-09 Landfill budget reflects the addition of 2 FTE's Solid Waste Representatives, transfer of 2 FTE's from Administration, transfer of 1 FTE from Residential, transfer of 2 FTE's from Commercial, and the transfer of 3 FTE's from Recycling. The 2008-09 Recycling budget reflects the transfer of 3 FTE's to the Landfill division. The 2008-09 budget reflects the addition of the Construction and Demolition division. The 2009-10 budget reflects the reduction of 0.25 FTE in the Construction and Demolition division of a Field Supervisory position. 154 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 2009-10 $ 2,172,800 $ 631,380 $ 2,804,180 2010-1 1 1,943,050 536,494 2,479,544 201 1-12 1,809,050 456,123 2,265,173 2012-13 1,582,100 385,730 1,967,830 2013-14 1,1 13,200 331,472 1,444,672 2014-15 1,060,000 287,260 1,347,260 2015-16 625,000 252,565 877,565 2016-17 550,000 228,265 778,265 2017-18 575,000 203,928 778,928 2018-19 600,000 177,478 777,478 2019-20 620,000 148,603 768,603 2020-21 640,000 1 19, 748 759,748 2021-22 595,000 92,591 687,591 2022-23 390,000 70,526 460,526 2023-24 410,000 52,173 462,173 2024-25 360,000 34,475 394,475 2025-26 315,000 18,934 333,934 2026-27 175,000 7,553 182,553 2027-28 75,000 1,734 76,734 TOTAL $ 15,610,200 $ 4,037,032 $ 19,647,232 155 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 2001 Certificates of Obligation 05-02-00 02-15-2020 5.25 to 6.125 2002 Certificates of Obligation 03-21-02 02-15-2022 4.50 to 5.25 2003 General Obligation Refunding 03-14-03 02-15-2014 3.00 to 4.00 2003 Certificates of Obligation 03-14-03 02-15-2013 2.10 to 5.07 2004 General Obligation Refunding 12-10-04 02-15-2020 2.50 to 5.00 2004 Certificates of Obligation 05-04-04 02-15-2024 2.00 to 5.00 2005 Certificates of Obligation 05-15-05 02-15-2025 3.00 to 4.37 2006 Certificates of Obligation 07-15-06 02-15-2006 4.00 to 4.75 2007 Certificates of Obligation 07-17-07 02-15-2027 4.00 to 5.00 2007A General Obligation Refunding 09-17-07 02-15-2022 4.00 to 5.00 2008 Certificates of Obligation 08-19-08 02-15-2028 3.00 to 4.625 2009 General Obligation Refunding 04-01-09 02-15-2016 3.00 to 5.00 Note: Solid Waste Fund bond issue is part of General Debt Service Fund. 156 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES $ 3,845,000 $ 280,000 $ 70,000 $ 11,585 $ 81,585 4,545,000 720,000 130,000 30,535 160,535 857,000 326,350 61,000 11,279 72,279 1,755,000 330,000 80,000 10,870 90,870 2,040,000 1,035,000 315,000 35,987 350,987 1,195,000 690,000 35,000 31,359 66,359 1,570,000 870,000 195,000 31,450 226,450 5,450,050 3,733,850 631,800 155,120 786,920 2,590,000 2,055,000 290,000 91,639 381,639 2,245,000 2,210,000 5,000 97,225 102,225 2,820,000 2,565,000 270,000 87,638 357,638 795,000 795,000 90,000 36,693 126,693 TOTAL $ 2,172,800 $ 631,380 $ 2,804,180 SOLID WASTE LANDFILL as of Sept. 30, 2009 Reserve for Landfill Closure & Post -Closure Care TOTAL $ 4,593,213 157 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 158 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Technology Services Department contributes to an efficient and productive City government by using modern information technologies to improve both worker productivity and citizen access to government information and services. MAJOR DEPARTMENT GOALS 1. Provide technology leadership. 2. Develop our people and our core teams. 3. Provide a secure, reliable, and cost effective infrastructure. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Enhance the delivery of service to our customers. 2. Revise Strategic Plan- to provide a 5-Year budget projection. 3. Partner with departments for User Group Meetings (GIS, JD Edwards, LaserFiche. Etc.). 1. Divisions served. 2. User support calls serviced. 3. Number of desktop phones. 1. User support calls serviced remotely vs. onsite. 2. Online transactions processed. 3. Computers and peripherals per support person. 85 85 86 89 41297 4,100 4,600 4,600 1,565 1,562 1,248 1,258 60%/40% 65%/35% 60%/40% 65%/35% $20,000,000 $18,500,000 $23,500,000 $24,000,000 292 300 310 325 159 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Communication Services Transfer $ Cost of Service - General Fund Cost of Service - Electric Fund Cost of Service - Water Fund Cost of Service - Wastewater Fund Cost of Service - Solid Waste Fund Cost of Service - Fleet Services Func Cost of Service - Materials Manage Cost of Service - Risk Retention Cost of Service - Reprographics Cost of Service - Aquatic Cost of Service - Other Transfer from - Municipal Court Tect Printing Services Revenue from Copier Service Miscellaneous Interest Income TOTAL REVENUES _ $ Use of Reserves _ TOTAL RESOURCES $ 677,008 $ 642,711 $ 642,711 $ 644,660 3,945,556 3,835,754 3,835,754 3,792,917 327,090 530,812 530,812 663,398 844,722 844,868 844,868 878,170 252,966 275,276 275,276 260,966 158,662 194,256 194,256 200,167 45,890 44,375 44,375 49,766 68,454 73,100 73,100 66,783 26,633 21,190 21,190 29,165 21,338 17,888 17,888 14,888 47,882 - 51,726 49,404 14,220 8,840 8,840 8,548 119,956 100,000 100,000 100,000 - 351,365 351,365 365,753 353,583 92,164 92,164 92,164 85,649 - - - 14,139 - - - 7,003,748 $ 7,032,599 $ 7,084,325 $ 7,216,749 - 632,224 580,498 - 7,003,748 $ 7,664,823 $ 7,664,823 $ 7,216,749 Administration $ 1,402,051 $ 1,967,953 $ 1,967,953 $ 1,656,159 Telecommunications 1,017,767 1,187,032 1,187,032 1,029,513 Geographic Information Systems 387,689 418,848 418,848 438,844 Applications Development 1,231,208 1,604,481 1,604,481 1,796,277 User Support 1,572,130 1,413,588 1,413,588 1,271,801 Public Safety/Projects 525,808 624,280 624,280 565,625 Reprographics 461,773 448,641 448,641 458,530 TOTAL EXPENDITURES $ 6,598,426 $ 7,664,823 $ 7,664,823 $ 7,216,749 Administration 5.00 5.00 5.00 5.00 Telecommunications 3.00 3.00 3.00 3.00 Geographic Information Systems 2.00 2.00 2.00 2.00 Applications Development 7.00 7.00 7.00 7.00 User Support 6.00 6.00 6.00 6.00 Reprographics 2.00 2.00 2.00 2.00 TOTAL PERSONNEL 25.00 25.00 25.00 25.00 160 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES VD1 Cost of Service - Electric Fund 9.2 Insui 0. Materials & 4.3% 11 Cost of Service - v Cost of Service - Solid Waste Fund 2.7% Cost of Service - Other 4.4% Printing Services 5.1 % Revenue - Copier Service 1.3% Communication Services Transfer 8.9% " Debt Payment Transfers 4.1 % Fixed Assets 1.4% 161 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Personal Services $ 2,037,595 $ 2,331,983 $ 2,307,483 $ 2,453,862 Materials & Supplies 339,060 300,434 311,983 311,518 Maintenance & Repairs 1,363,537 1,755,890 1,519,601 1,722,409 Insurance 18,563 24,617 24,617 24,262 Operations 1,955,484 1,642,830 1,920,328 1,617,388 Debt Payment 706,381 683,387 683,387 689,877 Transfers 68,034 298,570 341,475 297,433 Fixed Assets 109,772 627,112 555,949 100,000 TOTAL EXPENDITURES $ 6,598,426 $ 7,664,823 $ 7,664,823 $ 7,216,749 MAJOR BUDGET ITEMS FY 2008-09 1 FY 2009-10 The 2008-09 budget was amended by $175,000 for the I The 2009-10 budget reflects no major changes. purchase of a new phone system. 162 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Materials Management Department is composed of two units: 1) Purchasing, which manages the acquisition of supplies and services; and 2) the Warehouse, which is responsible for storage and distribution of applicable materials and supplies. Our mission is to provide goods and services to the maximum value obtainable, to efficiently and accurately perform warehousing and inventory control, to direct resource -recovery efforts to the best of our ability, and to offer contract administration services. MAJOR DEPARTMENT GOALS 1. Develop and maintain a level of performance considered excellent by those we serve as customers while maintaining a high degree of efficiency and economy. 2. Provide the City of Denton user departments with needed materials and services in a timely manner. 3. Attain National Purchasing Institute Award for Excellence in Procurement (AEP). MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Train City personnel in procurement procedures, applicable laws, and PeopleSoft software. 2. Continue to improve Warehouse security, accuracy, and service. 3. Continue to utilize the Internet/e-commerce to expedite service to our internal and external customers. 1. Formal bids prepared/City Manager approval forms 184 220 189 200 2. Purchase orders lines processed 15,252 15,000 15,000 16,000 3. Stock requisitions filled per 1,300 1,800 1,750 1,700 employee PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Purchase orders processed in 3 days 82% 85% 85% 85% 2. Formal bids processed in 60 days 75% 80% 85% 85% 3. Warehouse requested materials in 89% 94% 95% 96% stock 163 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Sale of Scrap Material $ 20,542 $ 7,190 $ 7,190 $ 10,530 Postage Fees 76,627 86,985 68,615 81,235 Warehouse Sales 5,203,500 6,330,812 6,966,460 6,079,889 Miscellaneous Income 38,793 2,760 4,460 4,460 Cost of Service - General Fund 268,906 256,769 256,769 281,635 Cost of Service - Electric Fund 102,451 110,537 110,537 121,242 Cost of Service - Water Fund 64,561 71,926 71,926 78,891 Cost of Service - Wastewater Fund 37,627 58,295 58,295 63,940 Cost of Service - Solid Waste Fund 43,036 50,947 50,947 55,881 Cost of Service - Other Funds 128,031 124,919 124,919 149,226 Auction Proceeds 50,666 63,000 48,000 52,000 TOTAL REVENUES $ 6,034,740 $ 7,164,140 $ 7,768,118 $ 6,978,929 Use of Reserves - 1,999,769 72,123 - TOTAL RESOURCES $ 6,034,740 $ 9,163,909 $ 7,840,241 $ 6,978,929 Personal Services $ 852,793 $ 965,916 $ 908,488 $ 949,336 Materials & Supplies 21,187 27,050 26,800 27,392 Inventory 4,708,318 7,926,474 6,664,507 5,763,908 Maintenance & Repair 17,408 18,937 18,937 18,937 Insurance 10,746 17,175 17,175 17,793 Miscellaneous 892 1,000 990 990 Operations 58,256 77,610 74,939 78,485 Debt Service 48,128 48,679 47,337 47,337 Transfers 93,595 81,068 81,068 74,751 TOTAL EXPENDITURES $ 5,811,323 $ 9,163,909 $ 7,840,241 $ 6,978,929 Full - Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTE) Purchasing 7.00 8.00 8.00 8.00 Warehouse 5.50 5.50 5.50 5.50 TOTAL PERSONNEL 12.50 13.50 13.50 13.50 MAJOR BUDGET ITEMS FY 2008-09 1 FY 2009-10 The 2008-09 budget reflects the addition of one administrative assistant position. The 2008-09 estimate included an increase in expenditure authority through a budget amendment for $2,000,000. The 2009-10 budget reflects no major changes. 164 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES r Miscellaneous :ost of Service Transfers 10.7% kuction Proceeds 0.7% 10 Sale of Scrap Material 0.2% Fees 0 a ince i it rance .3% ins rrvice 7a Materials & Supplies 0.4% 165 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 166 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION Fleet Services is responsible for providing all vehicle maintenance and equipment -related support services to all City departments. The department provides for all areas of vehicle and equipment diagnostics and repairs, while providing an extensive preventative maintenance program to assure dependability, availability, and safety of the fleet. Responsible for the complete up fitting and decals on all City Vehicles and equipment. The department is also responsible for fuel dispensing operations at the City's Service Center and landfill locations. Using a computerized fleet management system, Fleet Services provides a complete history of vehicle and equipment maintenance/repair costs, sublet repairs, labor charges, and fuel usage to City departments on a monthly basis. MAJOR DEPARTMENT GOALS 1. Provide quality vehicle maintenance for the benefit and safety of all City employees and citizens. 2. Continue researching alternative fuel sources for compliance with federal, state, and local regulations. 3. Engineer, construct, and open new fuel island located at Solid Waste Facility. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Continue to work towards exemplary quality service by requiring all mechanics to obtain Automotive Service Excellence (ASE) certifications and specialized training, including regulatory - associated training. 2. Provide fuel pump service 24 hours a day, 7 days a week for our customers at both facilities. 3. Meet quarterly with fleet customers to continue to improve communications between departments and Fleet Services. 1. Diesel purchased (gallons) 899,618 971,000 923,907 1,045,957 2. Unleaded purchased (gallons) 261,783 275,000 224,606 228,744 3. Propane purchased (gallons) 9,101 20,000 5,331 8,037 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Vehicles to mechanics 82:1 81:1 79:1 79:1 2. Wrench -turning mechanic hrs (%) 87% 88% 87% 92% 3. ASE Certifications 40 100 66 100 167 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Fuel Sales $ 3,957,684 $ 6,643,748 $ 3,583,957 $ 5,468,584 Parts Vehicle Maintenance 3,430,036 3,825,587 3,570,530 4,018,160 Miscellaneous 79,435 65,685 45,984 98,145 Interest Income 30,745 1,300 15,266 26,300 Fleet Rental - - - 20,085 Fleet Admin Transfers 271,389 295,151 295,152 292,656 TOTAL REVENUES $ 7,769,289 $ 10,831,471 $ 7,510,889 $ 9,923,930 Use of Reserves - 400,000 - 554,720 TOTAL RESOURCES $ 7,769,289 $ 11,231,471 $ 7,510,889 $ 10,478,650 EXPENDITURES SUMMARY ACTUAL BUDGET ESTIMATE ADOPTEX Personal Services $ 1,265,889 $ 1,549,879 $ 1,546,264 $ 1,662,526 Materials & Supplies 64,717 80,030 82,117 88,980 Inventory (Fuel only) 3,910,607 5,766,700 3,272,615 3,857,327 Maintenance & Repair 57,358 465,650 133,979 672,825 Insurance 37,569 125,000 125,000 141,453 Miscellaneous - 500,000 - 1,250,000 Operations 2,038,954 2,420,933 2,079,637 2,407,129 Debt Service 178,271 211,758 159,756 279,945 Transfers 107,966 1 1 1,521 1 1 1,521 118,465 Fixed Assets 49,321 - - - TOTAL EXPENDITURES $ 7,710,652 $ 11,231,471 $ 7,510,889 $ 10,478,650 ADOPTEX TOTAL PERSONNEL 19.00 21.00 21.00 21.00 MAJOR BUDGET ITEMS FY 2008-09 FY 2009-10 The 2008-09 budget reflects the addition of 2 FTEs; one The 2009-10 budget includes the provision for a fuel position for the installation and maintenance of ancillary facility as part of the Capital Improvement Program. This equipment on public safety vehicles and one fuel facility was originally scheduled for FY 2008-09, and administrative support person. funding was postponed to FY 2009-10. 168 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Fleet Admin Transfers 2.8% Miscellaneous 11.9% Insurance 1.4% Maintenance & Repair 6.4% Miscellaneous 0.9% iterest Income 0.3% i Fleet Rental 0.2% Supplies, 0.8 % Use of Reserves 5.3% Debt Service 2.7% Transfers 1.1% 169 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 170 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Risk Management Department is responsible for identifying and evaluating potential exposures to loss. This is achieved by developing policies, procedures, and training to eliminate and/or mitigate the cost of claims associated with any losses. Risk Management is also responsible for the administration of the City's benefits program. This includes compliance with applicable laws, fund and trend analysis, and planning. The department administers the Risk Retention Fund, Health Insurance Fund, and Wellness Program. MAJOR DEPARTMENT GOALS 1. Protect the assets (human, physical, fiscal) of the City from loss through implementation of sound risk management practices. 2. Ensure the educational development of Risk Management staff to achieve department goals. 3. Improve claim handling processes for both claims filed by and against the City. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Provide for the optimal protection of City property and financial assets by analyzing and placing proper insurance coverages and evaluating self -funding alternatives. 2. Increase safety awareness among City employees. 3. Reduce the number of lost -time Worker's Compensation claims, at -fault vehicle accidents, and liability claims filed against the City. 1. Worker's Compensation claims 108 110 105 105 2. Liability claims against City 126 127 120 130 3 Liability claims for the City 64 N/A 55 55 1. Vehicle accidents 63 70 73 70 2. Lost -time injuries 41 25 30 30 3 Training hours provided N/A N/A 1,640 1,700 171 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Commercial Insurance Self Insurance Worker's Compensation Interest Income Other Revenues TOTAL REVENUES Use of Reserves TOTAL RESOURCES $ 639,783 $ 658,689 $ 658,689 $ 619,164 971,864 1,063,301 1,063,301 1,173,568 540,687 632,071 632,071 854,974 182,023 170,000 130,600 120,000 65,708 75,000 60,000 70,000 $ 2,400,065 $ 2,599,061 $ 2,544,661 $ 2,837,706 384,267 - 39,302 - $ 2,784,332 $ 2,599,061 $ 2,583,963 $ 2,837,706 Personal Services $ 382,502 $ 398,300 $ 398,300 $ 457,167 Materials & Supplies 6,584 10,500 10,500 10,050 Maintenance & Repair 106,374 170,000 170,000 170,000 Insurance 1,554,107 1,182,230 1,182,230 1,243,860 Miscellaneous 278,343 370,000 370,000 171,600 Operations 424,496 430,461 430,461 366,350 Cost of Service -Materials Mgmt - 2,472 2,472 2,500 Cost of Service -Tech Services 31,926 20,000 20,000 29,165 TOTAL EXPENDITURES $ 2,784,332 $ 2,583,963 $ 2,583,963 $ 2,450,692 TOTAL PERSONNEL 5.00 MAJOR BUDGET ITEMS 5.00 5.00 5.00 FY 2008-09 I FY 2009-10 The 2008-09 budget includes an increase in expenditure IThe 2009-10 budget reflects no major changes. authority through a budget amendment for $304,141. 172 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Interest Income INA Other Revenues Cost of Service Miscellaneous 7.0% Materials & Supplies 0.4% Maintenance & Repair 6.9% 173 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 174 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Health Insurance Fund was established for the 2007-08 budget as an internal service fund to administer the self-insurance program that the City began on January 1, 2008. MAJOR DEPARTMENT GOALS 1. Develop, update, and administer competitive, responsive, and cost-effective health, life, long- term/short-term disability, dental, vision and wellness programs. 2. Monitor the self -funded health program to ensure appropriate expenditures in accordance with the contract and plan document. 3. Update and refine auditing processes for all employee benefit options. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Increase health and wellness awareness among employees. 2. Obtain advantageous health and benefit programs through contractual transfer of risks, managed benefit designs, and reduced claims costs through proactive wellness and disease management programs. 3. Perform full benefit program audits each quarter. 1. Short-term/long-term disability claims N/A 25 23 25 2. Benefits issues resolved N/A 150 200 150 3. Employees processed N/A 150 200 75 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Benefit program audits conducted N/A 4 6 6 2. Employee Wellness Opportunities N/A N/A 8 10 175 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Employee Contributions - Health Employee Contributions - Dental Employee Contributions - Vision Employee Contributions - ST Disability Retiree Contributions City Contributions - Health Insurance City Contributions - LT Disability City Contributions - Life Insurance Pharmacy Rebates Stop Loss Recovery Other Transfer of GASB 45 Reserves TOTAL REVENUES Use of Reserves TOTAL RESOURCES Long Term Disability Life Insurance Short Term Disability Dental Insurance Vision Insurance Health Insurance TOTAL EXPENDITURES 1,688,052 $ 509,267 80,087 83,961 531,421 11,390,284 213,623 217,343 31,488 101,761 1,780 1,653,975 $ 540,600 82,600 70,500 507,600 10, 794,090 201,500 217,600 100,000 1,736,658 $ 589,000 83,590 89,080 510,000 1 1,1 16,538 197,490 247,400 114,000 500,000 1,757,340 585,000 84,000 97,540 525,000 12,123,170 198,240 253,190 114,000 300,000 2,340,000 14,849,067 14,168,465 15,183,756 $ 18,377,480 $ 14,849,067 $ 14,168,465 $ 15,183,756 $ 18,377,480 $ 199,583 $ 201,500 $ 197,490 $ 198,240 204,759 217,600 247,400 253,190 82,281 70,500 89,080 97,540 534,880 540,600 589,000 585,000 83,145 82,300 83,590 84,000 12,297,551 13,055,965 12,819,026 14,897,000 $ 13,402,199 $ 14,168,465 $ 14,025,586 $ 16,1 14,970 MAJOR BUDGET ITEMS FY 2008-09 I FY 2009-10 The 2008-09 budget reflects no major changes. 2009-10 budget includes the transfer of the GASB 45 =rve into the Health Insurance Fund. 2009-10 budget includes an average 8.5% increase in ployee health insurance premiums. 176 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES IM City Contributions Long Term Disability 1.1 % City Contributions Life Insurance pharmacy Rebates 0.6% _ MA, Stop Loss Recovery 1.6% Employee _ Contributions Health 9.6% IN Employee Contributions Dental 3.2% ® Employee Employee Contributions Contributions Retir Short Term Disability Vision Contributions 0.5% 0.5% 2.8% W Vision Insurance 0.5% I((S Life Insurance 1.6% Short Term Disability 0.6% Dental nsurance 3.6% 177 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 178 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM DESCRIPTION The Leisure Services Division enriches lives by providing staff, facilities, and resources for a variety of leisure activities, programs, and opportunities in both structured and unstructured settings. These services are available to a broad demographic segment of the population. The division operates three community recreation centers, a senior center, a tennis center, a municipal pool, the American Legion Building and Annex, the Civic Center, and SkateWorks Park. Supervision is provided at three recreation centers to the After School Action Site program, the Middle School Program, along with therapeutic recreation services through an inclusion program in the Action Sites and in summer camps. MAJOR DEPARTMENT GOALS 1. Ensure access to parks and services for all Denton residents regardless of race, gender, age, income, or physical abilities. 2. Meet or exceed the expectations of our customers through proactive communications and the continuous improvement of our services. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Implement family and teen programming, as well as recreation activities in all program areas. 2. Assess current youth -at -risk programs and implement strategies to provide and expand services (i.e., IMAGINE, Kings Kids Day Kamp, Owsley Summer Playground, Teen Outdoor Programming, etc.) in 3. Expand businesses through greater emphasis on benefits approach and meeting unmet demand. 1. Program locations 9 9 9 9 2. Activities offered 4,366 2,600 2,600 3,800 3. Activities implemented 4,043 2,450 2,450 3,500 1. Average daily attendance 435 440 440 450 2. Percentage activities implemented 94% 95% 95% 95% 3. Average facility use per hours 400 419 419 415 179 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Special Projects $ 4,218 $ 5,895 $ 5,000 $ 4,912 Marketing 21,337 29,820 25,525 25,588 Civic Center 18,308 26,793 28,630 26,528 Denia Rec Center 91,537 111,600 111,198 112,952 North Lakes Rec Center 285,419 284,896 284,896 284,557 Senior Center 62,259 48,506 56,750 58,449 Children's Programs 351,181 395,792 365,500 390,572 Goldfield Tennis Center 60,956 71,357 71,357 150,676 Civic Center Pool 43,674 46,644 45,400 46,865 Therapeutics 90 - - - Martin Luther King Jr. Rec Center 32,581 37,650 37,650 37,799 McMath Gymnasium 574 - - - Athletics 220,855 255,450 255,450 266,804 Golf 4,720 - - - Interest Income 24,953 10,000 20,000 20,000 TOTAL REVENUES $ 1,222,662 $ 1,324,403 $ 1,307,356 $ 1,425,702 Use of Reserves 11,581 185,138 150,809 - TOTAL RESOURCES $ 1,234,243 $ 1,509,541 $ 1,458,165 $ 1,425,702 ACTUAL BUDGET ESTIMATE ADOPTEDEXPENDITURES Personal Services $ 337,778 $ 479,198 $ 422,536 $ 472,563 Materials & Supplies 408,661 425,566 417,628 289,445 Maintenance & Repair 11,878 13,272 13,272 14,344 Insurance 13,829 13,852 13,852 13,311 Miscellaneous 10 - - 2,000 Operations 230,130 293,889 307,113 384,089 Cost of Service - General Fund 120,967 143,386 143,386 147,715 Cost of Service - Tech Services - 3,383 3,383 - Cost of Service - Materials Mgmt 5,758 6,495 6,495 6,690 Fixed Assets 105,232 130,500 130,500 - TOTAL EXPENDITURES $ 1,234,243 $ 1,509,541 $ 1,458,165 $ 1,330,157 TOTAL PERSONNEL 21.84 21.84 21.84 21.77 --VATO-MDGET ITEMS FY 2008-09 1 FY 2009-10 The 2008-09 budget includes the purchase of North Lakes The 2009-10 budget reflects no major changes. equipment, MILK arcade games, and furniture, scorer tables and scoreboards, gym partitions for all recreation centers, Civic Center pool furniture and fixtures, marketing software, and tennis backboard. 180 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 30 `''< Senic 4.1 % Insu Misc. 1.1% Civic Center Pool Mnrfin 1 ufher Kinn Ir, Maintenance & Repair 1.1% i.y-/o Interest Income 1.5% Marketing 1.8% :ivic Center 1.9% 181 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 182 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES A. TOURIST & CONVENTION FUND B. POLICE CONFISCATION FUND C. TRAFFIC SAFETY FUND D. NON -AIRPORT GAS WELL FUND E. AIRPORT GAS WELL FUND F. PARKS GAS WELL FUND G. TREE MITIGATION FUND H. PUBLIC EDUCATION GRANT (PEG) FUND I. McKENNA TRUST FUND J. GRANT FUNDS SUMMARY 183 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 1IRESOIRCES _�y14_\L iI1DZHET i1h5I_\1E ADOPTEDl Hotel Occupancy Tax $ 1,369,667 $ 1,282,683 $ 1,321,165 $ 1,347,585 TOTAL REVENUES $ 1,369,667 $ 1,282,683 $ 1,321,165 $ 1,347,585 Use of Reserves 31,848 125,536 87,054 35,080 TOTAL RESOURCES $ 1,401,515 $ 1,408,219 $ 1,408,219 $ 1,382,665 ACTUAL BUDGET ESTIMATE ADOPTED,EXPENDITURES Convention & Visitor Bureau $ 699,500 $ 706,510 $ 721,510 $ 692,380 North Texas State Fair Association 80,000 80,000 80,000 78,400 Greater Denton Arts Council 128,000 128,000 128,000 125,440 Eligible City Expenses - Civic Center 16,506 18,725 18,725 18,350 Denton Festival Foundation 90,000 90,000 90,000 88,200 Denton Black Chamber of Commerce 18,000 18,000 18,000 17,650 Denton Holiday Festival Association 8,300 8,300 8,300 8,135 Denton Community Theatre 25,000 25,000 25,000 24,500 Denton Air Fair 11,000 11,000 11,000 10,900 Denton Main Street Association 25,000 25,000 25,000 24,500 Denton County Museums 106,550 106,550 106,550 104,420 Denton Firefighter Museum 21,041 22,000 22,000 21,560 Cinco de Mayo 8,995 9,000 9,000 8,820 Juneteenth Committee 13,475 13,500 13,500 13,230 Tejas Storytelling Association 55,000 55,000 55,000 53,900 Historical Park Foundation 9,000 - - - Water Works Park 11,001 12,000 12,000 11,760 Denton Dog Days 15,850 15,850 15,850 15,535 Denton Public Art Committee 45,109 30,784 30,784 32,345 Denton Square Maintenance 8,188 12,000 12,000 11,760 Square Lighting Maintenance 6,000 6,000 6,000 5,880 Contingency - 15,000 - 15,000 TOTAL EXPENDITURES $ 1,401,515 $ 1,408,219 $ 1,408,219 $ 1,382,665 MAJOR BUDGET ITEMS FY 2008-09 FY 2009-10 The 2008-09 budget reflects no major changes. The 2009-10 budget reflects no major changes. 184 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Seizures $ 79,382 $ 143,100 $ 143,100 $ 178,875 Auction Proceeds 9,049 - - - TOTAL REVENUES $ 88,431 $ 143,100 $ 143,100 $ 178,875 Use of Reserves 36,792 25,522 - - TOTAL RESOURCES $ 125,223 $ 168,622 $ 143,100 $ 178,875 EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTED Materials & Supplies $ 22,598 $ 47,622 $ 35,000 $ 35,000 Operations 102,625 121,000 72,116 126,000 TOTAL EXPENDITURES $ 125,223 $ 168,622 $ 107,116 $ 161,000 MAJOR BUDGET ITEMS FY 2008-09 I FY 2009-10 The 2008-09 budget reflects no major changes. I The 2009-10 budget reflects no major changes. 185 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Red Light Camera Fees TOTAL REVEUNES Use of Reserves TOTAL RESOURCES Personal Services Operations Red Light Camera Contract TOTAL EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTE[ $ 203,043 $ 358,000 $ 134,500 $ 140,000 181,802 36,000 33,500 41,000 $ 384,845 $ 394,000 $ 168,000 $ 181,000 $ 16,023 $ 16,000 $ 13,500 $ 16,000 - 20,000 20,000 25,000 368,822 358,000 134,500 140,000 $ 384,845 $ 394,000 $ 168,000 $ 181,000 MAJOR BUDGET ITEMS FY 2008-09 I FY 2009-10 The 2008-09 budget reflects no major changes. I The 2009-10 budget includes $25,000 for solar flashers. 186 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Royalties Interest Income Trans General Fund -Sales Tax Trans General Fund -Ad Val Tax Miscellaneous TOTAL REVENUES Use of Reserves TOTAL RESOURCES Operations Transfer to Parks Gas Wells TOTAL EXPENDITURES $ 1,146,098 $ 818,431 $ 428,000 $ 135,000 56,727 50,000 61,076 30,000 131,090 150,000 150,000 150,000 300,000 350,000 350,000 350,000 55,803 - - - $ 1,689,718 $ 1,368,431 $ 989,076 $ 665,000 - - - 1,293,992 $ 1,689,718 $ 1,368,431 $ 989,076 $ 1,958,992 MAJOR BUDGET ITEMS - $ 700,000 - 1,258,992 - $ - $ 1,958,992 FY 2008-09 I FY 2009-10 The 2008-09 budget reflects no major changes. The 2009-10 budget includes $250,000 for Laserfiche software and $350,000 for Projectdox software related to Planning and Development activities. An additional $100,000 has been included in the 2009-10 budget for contingency purposes. 187 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Royalties Interest Income Land Lease TOTAL REVENUES Use of Reserves TOTAL RESOURCES Operations Debt Service Transfer TOTAL EXPENDITURES $ 1,108,335 $ 872,150 $ 380,000 $ 2,793,272 99,783 100,000 100,000 75,000 13,952 28,800 28,800 28,800 $ 1,222,070 $ 1,000,950 $ 508,800 $ 2,897,072 - 741,849 1,233,999 - $ 1,222,070 $ 1,742,799 $ 1,742,799 $ 2,897,072 $ 17,692 $ 1,520,000 $ 1,520,000 $ 1,210,900 228,750 222,799 222,799 216,988 $ 246,442 $ 1,742,799 $ 1,742,799 $ 1,427,888 MAJOR BUDGET ITEMS FY 2008-09 1 FY 2009-10 The 2008-09 estimate included an increase in expenditure authority through a budget amendment for $1,300,000. The 2009-10 budget includes funding for the following Airport Projects: Southeast Access Road $500,000; Commercial Tractor $75,900; Airport Signage $50,000; Maintenance Facility $70,000; Matching RAMP Grant $50,000; RADAR Service $250,000; Airport Entrance $50,000; ACLUD Survey $15,000. An additional $150,000 has been included for contingency purposes. 188 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Royalties $ - $ - $ - $ 143,000 Interest Income - - - 24,000 Transfers - - - 1,258,992 Miscellaneous Income - - - 25,000 TOTAL REVENUES $ - $ - $ - $ 1,450,992 Use of Reserves - - - - TOTAL RESOURCES $ - $ - $ - $ 1,450,992 Operations $ - $ - $ - $ 1,350,000 TOTAL EXPENDITURES $ - $ - $ - $ 1,350,000 MAJOR BUDGET ITEMS FY 2008-09 I FY 2009-10 This is new budgeted fund for 2009-10 . Previously this fund was budgeted as part of the Non -Airport Gas Wells. The 2009-10 budget includes funding for the following Parks projects: Water Park Replacement Slide $250,000 ; future Senior Center land purchase $150,000 ; Soccer Field project at North Lakes Park $850,000. An additional $100,000 has been included in the budget for contingency purposes. 189 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Landscaping Fee TOTAL RESOURCES Use of Reserves TOTAL RESOURCES Operations TOTAL EXPENDITURES $ 214,842 $ - $ 22,000 $ 10,000 $ 214,842 $ - $ 22,000 $ 10,000 - - - 90,000 $ 214,842 $ - $ 22,000 $ 100,000 vCl ra 111VIA1r ALJ%Jr ICL - $ - $ 100,000 MAJOR BUDGET ITEMS FY 2008-09 1 FY 2009-10 This is a new budgeted fund for 2009-10. The 2009-10 budget includes funding for an Aerial and Land survey of the tree canopy within the City. 190 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Subscriber Fees Charter Grant Miscellaneous Fees Transfer from General Fund TOTAL REVENUES Use of Reserves TOTAL RESOURCES Personal Services Materials and Supplies Maintenance & Repair Miscellaneous Operations Transfers Fixed Assets TOTAL EXPENDITURES $ 131,626 $ - $ 106,537 $ 148,000 - - 100,000 50,000 12,153 - 4,895 7,500 33,139 - - - $ 176,918 $ - $ 211,432 $ 205,500 - 200,000 - - $ 176,918 $ 200,000 $ 211,432 $ 205,500 $ 94,721 $ - $ - $ 34,700 4,719 - - 1,633 13,578 - - 40,000 - - - 500 8,180 200,000 200,000 41,389 5,470 - - - 3,577 - - - $ 130,245 $ 200,000 $ 200,000 $ 118,222 MAJOR BUDGET ITEMS FY 2008-09 I FY 2009-10 The 2008-09 estimate included an increase in This a new budgeted fund for 2009-10. expenditure authority through a budget amendment for $200,000. 191 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Interest Income $ 5,724 $ - $ 3,500 $ 2,400 TOTAL REVENUES $ 5,724 $ - $ 3,500 $ 2,400 Use of Reserves - - - 37,775 TOTAL RESOURCES $ 5,724 $ - $ 3,500 $ 40,175 Operations TOTAL EXPENDITURES UAL BUDGET ESTIMATE ADOPTE[ - $ - $ 40,175 MAJOR BUDGET ITEMS FY 2008-09 I FY 2009-10 This a new budgeted fund for 2009-10. The 2009-10 budget includes $34,275 for a new pavillion at McKenna Park. 192 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES DESCRIPTION The grants budget is a summary of local, state and federal grants impacting the City of Denton. Match requirements denote contributions from outside agencies to support programs in the City, and are not funding with City resources. US Dept of HUD - Community Development Block Grant (CDBG) 8/1 /2009 7/31 /2010 Federal $ 896,380 $ - $ 896,380 US Dept of HUD -HOME Investment Partnership Grant 8/1 /2009 7/31 /2010 Federal US Dept of HUD- Homlessness Prevention and Rapid Re -Housing Program 8/1 /2009 7/31 /201 1 Federal US Dept of HUD-CDBG Recovery Funds 8/1 /2009 9/30/2012 Federal Texas Dept of Housing & Community Affairs - Emergency Shelter Grant Program 9/1 /2009 8/31 /2010 State Federal Home Loan Bank -Affordable Housing Program 5/31 /2008 1 1 /15/2009 Local Federal Home Loan Bank -Affordable Housing Program 10/1 /2009 9/30/2010 Local TOTAL 582,576 126,080 708,656 826,697 - 826,697 232,917 - 232,917 162,710 162,710 325,420 55,000 - 55,000 25,000 - 25,000 $ 2,781,280 $ 288,790 $ 3,070,070 193 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 194 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Denton is a unique community whose diversity gives it strength. Although Denton is no longer a small town, there are certain qualities of small town life that our citizens hold dear. The historic downtown is the heart of Denton; the square and surrounding streets are used every day and night as a gathering place for commerce, civic events and entertainment. The City of Denton is 81.724 square miles and strategically positioned within the Dallas/Fort Worth/Denton region, 37 miles northwest of Dallas and 35 miles northeast of Fort Worth. Located on the Interstate 35 corridor at the intersection of 1-35E and 1-35W, Denton is 18 miles from DFW International Airport and 15 miles north of Alliance Airport. Proximity to these major international transportation facilities gives Denton an unparalleled advantage. With an estimated population of 118,904 Denton is a unique community in a high -growth area, but with a long history as the county seat and a major city in Denton County. It was founded in 1857 so that residents would have a county seat near the center of the county. Our historic downtown is the heart of Denton; the square and surrounding streets are filled every day and night with residents and visitors who come there for work and shopping, to dine, and to enjoy civic events, theater and clubs with live music. Since the 19th century, Denton has been a major higher education center. It is the home of two major state universities, the University of North Texas (UNT) and Texas Women's University (TWU). The combined student population of these two universities is approximately 47,000. Denton is rapidly becoming a major center for medical services. Its two major hospitals, Denton Regional Medical Center and Presbyterian Hospital of Denton, have been joined by a wide range of specialty hospitals, surgery and treatment centers, and outpatient clinics. These facilities draw patients from all over North Texas and from southern Oklahoma. The City of Denton is also a major banking center. Several banks have built their new central facilities in the downtown area and are building branch banks around the city and the county, while banks based in small Texas and Oklahoma towns are locating major centers in Denton. The City has taken the lead in organizing the Economic Development Partnership (EDP), a collaborative effort between the City, Chamber of Commerce, Denton Independent School District, UNT, TWU, and North Central Texas College. The EDP is implementing a set of strategies and actions to achieve sustained economic vitality in Denton, with an emphasis on attracting businesses in need of a skilled workforce to Denton. Denton is an employment center, one of only three cities in the region that have more than half their residents living and working in the same city (Census 2000). The City has been a driving force in organizing the Denton County Transportation Authority (DCTA), the only regional rail authority organized in a Texas county that joins a highly urban county with established transportation authority. DCTA currently has an express bus service between Denton and Dallas and will be initiating rail service by 2011. Denton has a growing municipal airport with over 200 acres available for public/private investment. The recent installation of the new runway and taxiway lighting system at the Denton Airport greatly enhances the safety of Denton -based and visiting pilots. Controlled by the new FAA -certified air traffic control tower, the system provides pilots with three lighting intensities that enable safe runway environments, day or night, regardless of weather conditions. The increased safety margins of the control tower translate to increased visitors, businesses, growth, and greater prosperity for Denton. Many performing groups provide Denton with an endless supply of cultural and entertainment opportunities. The Greater 195 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Denton Arts Council, Denton Community Theater, Denton Civic Ballet, Denton Light Opera Company, Bach Society, UNT College of Music, UNT Dance and Drama Department, and TWU Dance and Theater Arts Department top the list. In addition, year-round festivals (�C��Iltyof Denton Fast Facts and events draw thousands of visitors from outside the Denton area. Quick Hits: Denton offers a myriad of recreational Form of Government activities. For boating enthusiasts, there are Council -Manager two large area lakes, Lake Lewisville to the Area south and Lake Ray Roberts to the north, both 81.724 square -miles within 20 minutes of Denton. For race Date of Incorporation enthusiasts, Texas Motor Speedway, which is September26, 1866 part of the NASCAR circuit, is just 16 miles south Average Unemployment Rate of Denton on I-35W. The City of Denton 5.80% Total City Full -Time Equivalents (FTE) maintains 30 parks and open spaces and eight 1,314.56 recreational facilities that offer expansive leisure opportunities and appeal to everyone By the Numbers: from rock climbers to jazz enthusiasts. The City Parks and Recreation Department has won the Parks National Gold Medal Award for Excellence 30 three times. In May 2003, Denton opened Parks Acreage Water Works Park, an Aquatics Center with 1,209.86 indoor and outdoor pools and a water Libraries recreation park - a partnership between the 3 Library Items Cityof Denton and the Denton Independent p 241,083 School District. Fire Stations 7 Community leaders are passionate about Fire Fighters planning for the future. Evidence of that is 148 seen in their approach to light rail and transit- Police Stations oriented development, overwhelming support 1 of bond elections to provide for road and Police Officers facility improvements, and the City's continued 154 Water Customers commitment to economic development 30,288 through business, higher education and Waste Water Customers government partnerships. 28,647 Street Lights 7,015 Lane Miles of Streets Maintained 1,375 Building Permits Issued (Total) 628 Annual Water Production 6,210,472 Miles of Water Main 550 Annual Wastewater Discharge 4,733,839 Miles of Wastewater Main 488 196 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NORTH TEXAS - #4 DALLAS/FORT WORTH METROPLEX ol ♦ ♦ % � 45 MINUTES%, 30 MINUTES*%, 197 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Columbia Medical Center of Denton $83,900,462 GTE Southwest $32,549,140 Denton Edu. Housing Corp. $21,693,000 Inland Western Denton Crossing $53,041,520 Gel Timberlinks $29,500,000 SGI Gateway $20,717,990 Paccar, Inc (Real and Personal Property) $52,109,610 Aldi $25,554, 780 CNL Retirement $19,778,423 198 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 1999 $ 2,650,120,494 $ 0.50815 12.86% 98.75% 2000 $ 3,059,636,733 $ 0.52815 15.45% 98.20% 2001 $ 3,367,292,025 $ 0.54815 10.06% 98.26% 2002 $ 3,703,412,515 $ 0.54815 9.98% 98.57% 2003 $ 4,042,202,871 $ 0.54815 9.15% 98.47% 2004 $ 4,374,943,831 $ 0.59815 8.23% 98.33% 2005 $ 4,789,376,811 $ 0.60815 9.47% 98.70% 2006 $ 5,441,228,909 $ 0.62652 13.61 % 98.74% 2007 $ 6,089,499,775 $ 0.66652 1 1.91 % 99.65% 2008 $ 6,291,359,1 12 $ 0.66652 3.31 % 99.85% 2009 $ 6,327,909,022 $ 0.66652 0.58% *Increase (decrease) in Certified Appraisal Value over prior year. ** Percentage available July, 2010 199 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Year Certified Assessed Value Real Personal Property Property Total Certified Assessed Value "' Final Assessed Value * Tax Rate Per $100 Valuation Gain (Loss) in Final Value Over Prior Year 2000 $ 2,425,631,979 $ 634,004,754 $ 3,059,636,733 $ 3,108,068,750 $ 0.52815 14.63% 2001 $ 2,816,635,320 $ 550,656,705 $ 3,367,292,025 $ 3,434,258,870 $ 0.54815 10.49% 2002 $ 3,017,648,478 $ 685,764,037 $ 3,703,412,515 $ 3,756,343,085 $ 0.54815 9.38% 2003 $ 3,490,020,517 $ 622,434,286 $ 4,042,202,871 $ 4,1 12,454,803 $ 0.54815 9.48% 2004 $ 3,602,470,935 $ 772,472,896 $ 4,374,943,831 $ 4,423,864,582 $ 0.59815 7.57% 2005 $4,130,707,103 $ 658,669,708 $ 4,789,376,811 $ 4,858,132,742 $ 0.60815 9.82% 2006 $ 4,584,691,730 $ 856,537,179 $ 5,441,228,909 $ 5,470,513,668 $ 0.62652 12.61 2007 $ 5,289,219,325 $ 800,280,450 $ 6,089,499,775 $ 6,104,461,510 $ 0.66652 1 1.59% 2008 $5,492,299,164 $ 799,059,948 $ 6,291,359,112 $ 6,463,245,498 $ 0.66652 5.88% 2009 $ 5,560,236,339 $ 767,672,683 $ 6,327,909,022 N/A ** $ 0.66652 N/A Denton Central Appraisal District * The Final Assessed Value includes supplements for each fiscal year through September 30. ** Value of supplementals not yet available. Source: Certified Appraisal Roll 200 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Fiscal Year -s Tax Property Tax Combined Tax City Rate Ending Value Rate Levy Tax Total 2000-01 * $ 17,489,408 1.50% $ 3,108,068,750 $ 0.52815 $ 16,415,265 $ 33,904,673 2001-02 $ 15,875,934 1.50% $ 3,434,258,870 $ 0.54815 $ 18,824,890 $ 34,700,824 2002-03 $ 16,047,297 1.50% $ 3,756,343,085 $ 0.54815 $ 20,590,395 $ 36,637,692 2003-04 $ 17,684,899 1.50% $ 4,1 12,454,803 $ 0.54815 $ 22,542,421 $ 40,227,320 2004-05 $ 18,998,058 1.50% $ 4,423,864,582 $ 0.59815 $ 26,461,346 $ 45,459,404 2005-06 $ 20,343,413 1.50% $ 4,858,132,742 $ 0.60815 $ 29,544,734 $ 49,888,147 2006-07 $20,653,932 1.50% $ 5,470,513,668 $ 0.62652 $ 34,273,862 $ 54,927,794 2007-08 $ 21,440,839 1.50% $ 6,104,461,510 $ 0.66652 $ 40,687,457 $ 62,128,296 2008-09** $ 21,528,702 1.50% $ 6,291,359,1 12 $ 0.66652 $ 41,933,167 $ 63,461,869 2009-10** $ 21,475,047 1.50% $ 6,327,909,022 $ 0.66652 $ 42,176,779 $ 63,651,826 * Sales Tax reflects thirteen months in order to comply with GASB 34 reporting requirements. ** Sales Tax is budgeted amount and Property Tax is actual levy amount. 201 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Approximate Number of Employer* Description Employees University of North Texas Education Facility 7,764 Denton Independent School District Education System 2,600 Peterbilt Motors Diesel Trucks 1,450 Denton State School MHMR Facility 1,400 Denton County (in Denton) County Government 1,441 City of Denton Municipal Government 1,314 Texas Woman's University Education Facility 1,586 Federal Emergency Management Agency Call Center 300 - 1 100 Denton Regional Medical Center Hospital/Health Care 850 Presbyterian Hospital of Denton Hospital/Health Care 800 Victor Equipment Company Welding Equipment Manufacturing 567 Sally Beauty Supply Corporate Office 450 Anderson Merchandisers Packaging/Warehouse 450 Jostens Class Rings 600 Progressive Industries MHMR MHMR Facility 276 United Copper Industries Copper Wire Manufacturer 196 James Wood Auto Park Automobile Sales/Services 280 Precision Pattern Inc. Jet Interior Manufacturing 150 NuconSteel Framing Design/Manufacturing 200 CBS Mechanical Construction Services 175 Tetra Pak Aseptic Packaging 165 Morrison Milling Flour/Grain Mill 200 Wells Fargo Banking 175 Denton Rehabilitation & Nursing Center Healthcare Services 180 Mayday Manufacturing Aerospace Machined Parts 100 Flowers Baking Company Bakery 60 General Telemarketing, Inc. Call Center 150 Russell -Newman Manufacturing Ladies Lingerie 150 The Vintage Retirement & Healthcare Center Senior Housing/Healthcare Services 140 Senior Care Health and Rehabilitation Center Retirement/Rehabilitation Center 200 DATC U Banking 150 Denton Good Samaritan Village Senior Housing/Healthcare Services 120 Lake Forest Good Samaritan Village Retirement Center 130 Mayhill Hospital Hospital/Health Care 130 Bill Utter Ford Automobile Sales/Services 100 Ben E. Keith Beers Distribution Center 103 Denton Publishing Company Newspaper 106 Hulcher Services Railroad Emergency Response 100 Source: Office of Economic Development, Denton Chamber of Commerce, November, 2009 * Retail employers not included. 202 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Year Population 1960 26,844 1970 39,874 1980 48,063 1990 66,270 1998 73,050 1999 75,300 2000 82,976 2001 85,367 2002 90,355 2003 93,697 2004 98,288 2005 103,220 2006 108,381 2007 113,800 2008 115,506 2009 118,90 2010 121,374 203 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 204 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 205 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES The Capital Improvement Program (CIP) represents the City's five-year plan for infrastructure and equipment funding. The CIP is reviewed each year to reflect changing priorities and to provide a framework for identifying capital requirements, as well as to monitor the impact of capital projects on operating budgets and for project scheduling and coordination. The General Government CIP includes non -utility projects such as streets, parks, airport, and other general government facilities that are typically funded through general obligation bonds or certificates of obligation. Internal service funds such as fleet services, communications, technology services, and materials management will also utilize the same financing methods. The last general obligation bond program was approved by voters on February 5, 2005. The remaining $10.3 million from this program was expected to be sold in the FY 2008/09; however, due to the economic downturn, those bonds were postponed until FY 2009/10. Approximately every five years the City will appoint a committee comprised of citizenry to make recommendations to Denton residents for capital improvement needs. The criteria listed below serve as the basis for staff recommendations regarding CIP projects related to general obligation bond sales. 1. Public safety, health and life 2. Service demands 3. Legal requirements, liability or mandate 4. Quality and reliability of current service level 5. Economic growth and development 6. Recreational, cultural, and aesthetic value 7. Funding ability 8. Operating budgets The Utility CIP is primarily funded through revenue bonds and includes projects that benefit the City's enterprise funds such as electric, water, and wastewater. The Utility CIP for solid waste is financed through the issuance of certificates of obligation. The Public Utilities Board is responsible for developing Utility CIP project recommendations to the City Council for approval. Key utility projects that will begin in FY2009/10 include the Lake Lewisville water treatment plant, the Pecan Creek Interceptors plan, and additions to the Denton Municipal Electric administration building. 206 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES March 10 General Fund Budget Kick -Off: Operating and Capital Improvement Program. April 10 Departmental budgets due to Budget Office (Operating and CIP). April 14 Preliminary Five Year Forecast Meeting with City Council. July 24 Certified appraisal rolls due from Denton Central Appraisal District. July 31 Proposed budget and CIP submitted to City Council and placed on file with the City Secretary. Submission of certified appraisal roll. August 6 City Council Budget Workshop. August 18 City Council Budget Workshop. September 1 Public hearing on budget. September 2 City Council Budget Workshop. September 15 City Council Budget Workshop. September 22 City Council adopts Capital Improvement Program budget. 207 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY The General Fund FY 2009-10 five-year CIP includes transportation, parks, vehicles, building projects, and new software for the finance department and municipal courts. The decision to propose and ultimately build any capital project must consider the impact that the capital project will have on the operating budget. The operating impact of any capital project included in the CIP has been evaluated, and where necessary, resources were included in the budget to accommodate any associated expenses. 1. Transportation Projects Major transportation projects scheduled for FY2009-10 include US 377 widening; the Walnut, Pecan, Austin roadways of downtown; other miscellaneous roadways; and residential streets. Also included are the FM 1830 design, as well as sidewalk installations and intersection signalization. 2. Building Projects The FY 2009-10 building projects include the construction of a fuel facility and development of a facility maintenance program for flooring, roof replacements and heating, ventilation and air conditioning (HVAC) systems. 3. Finance Resources are included to begin implementation of the fixed asset module of the City's financial software for tracking fixed asset and depreciation costs citywide. 4. Municipal Courts Resources are included to purchase new software that will provide an overall upgrade to the existing case management system providing improved case tracking, statistical information, reporting, and image work flow capabilities. 4. Vehicles Resources are included to fund vehicle replacements for FY 2009-10. 3. Parks The major parks projects that are scheduled for funding beginning in FY 2009-10 include Clear Creek Natural Heritage Center, Mack Park and North Lakes restrooms/concessions, Goldfield Tennis Center, Prairie/Robertson Rail Trail Bridge, entry corridors on Ft. Worth Drive, and soccer fields. 208 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROJECTS UNDER CONSTRUCTION 1. Library Expansion of the South Branch Library is almost complete and is expected to re -open in December 2009. Accompanying this expansion is the need for additional library materials to complete the project. Funding for increased utilities and maintenance is also included. 2. Transportation The number of lane miles increases each year as the City expands and annexation continues. This increase in lane miles results in additional street reconstruction and overlay projects, that directly impacts the repair and maintenance budget for the street department. 3. Parks The number of parks and acreage continues to increase each year. As of September 2009, there are 36 parks, open spaces, and cemeteries with a total of 1,449 acres. In spite of continued park system growth, the maintenance budget has not risen. 209 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES YEAR DIV./DEPT. PROJECT NAME EXISTING AUTHORIZED BONDS UNISSUED 2009/10 Trans FM1830 (design only) $ $ 799,800 2009/10 Trans Intersection Signalization 289,900 2009/10 Trans US377 Widening 1,999,600 2009/10 Trans Residential Streets 3,189,300 2009/10 Trans Miscellaneous Roadways 230,000 2009/10 Trans Sidewalk Installations 261,500 2009/10 Trans Downtown - Walnut, Pecan, Austin 974,800 2009/10 Parks Soccer Fields 90,000 2009/10 Parks Prairie/Robertson Rail Trail Bridge 268,600 2009/10 Parks Clear Creek Natural Heritage Center 499,400 2009/10 Parks Mack Park Restrooms/Concessions 504,300 2009/10 Parks North Lakes Restrooms/Concessions 299,100 2009/10 Parks Goldfield Tennis Center 228,700 2009/10 Parks Entry Corridors (Ft. Worth Dr.) 699,000 2009/10 Finance Fixed Asset Implementation - 2009/10 Vehicles Vehicle Replacement 2009/10 Technology Municipal Court Software 2009/10 Build/Equip Fuel Facility 2009/10 Build/Equip Facility Maintenance Program * - TOTAL $ $ 10,334,000 * Facility Maintenance Program is for HVAC, Flooring, and Roof Replacements. NOTE: The Capital Improvement Program schedules for FY2010-1 1 and FY201 1-12 do not include the sale of any new General Obligation (G.O.) debt. It is anticipated that a new G.O. Bond program will be initiated in FY2012-13. 210 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES UNAUTHORIZED CERTIFICATES UNISSUED OBLIGATION TOTAL REQUIRED AID CITY IN FUNDING CONST. TOTAL PROJECT COSTS O&M for the next yr. $ $ $ 799,800 $ $ 799,800 $ 289,900 289,900 1,999,600 1,999,600 3,189,300 3,189,300 230,000 230,000 261,500 261,500 974,800 974,800 90,000 90,000 268,600 268,600 4,499 499,400 499,400 11,523 504,300 504,300 5,619 299,100 299,100 3,248 228,700 228,700 5,359 699,000 699,000 - 250,000 250,000 250,000 2,200,000 2,200,000 2,200,000 300,000 300,000 300,000 250,000 250,000 250,000 1,500,000 1,500,000 1,500,000 - $ $ 4,500,000 $ 14,834,000 $ $ 14,834,000 $ 30,248 211 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES YEAR DIV./DEPT. PROJECT NAME 2010/11 Vehicles Vehicle Replacement 2010/11 Build/Equip Facility Improvements/Other 2010/11 Build/Equip Public Safety Training Facility 2010/11 Trans Airport Western Development TOTAL YEAR DIV./DEPT. PROJECT NAME 2011/12 Vehicles Vehicle Replacement 2011/12 Build/Equip Facility Improvements/Other TOTAL YEAR DIV./DEPT. PROJECT NAME 2012/13 Various Future Bond Program 2012/13 Vehicles Vehicle Replacement 2012/13 Build/Equip Other TOTAL YEAR DIV./DEPT. PROJECT NAME 2013/14 Various Future Bond Program 2013/14 Vehicles Vehicle Replacement 2013/14 Build/Equip Other TOTAL EXISTING AUTHORIZED BONDS UNISSUED EXISTING AUTHORIZED BONDS UNISSUED EXISTING AUTHORIZED BONDS UNISSUED EXISTING AUTHORIZED BONDS UNISSUED NOTE: The Capital Improvement Program schedules for FY2010-1 1 and FY201 1-12 do not include the sale of any new General Obligation (G.O.) debt. It is anticipated that a new G.O. Bond program will be initiated in FY 2012-13. 212 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TOTAL REQUIRED AID TOTAL O&M UNAUTHORIZED CERTIFICATES CITY IN PROJECT for the UNISSUED OBLIGATION FUNDING CONST. COSTS next yr. 2,500,000 2,500,000 2,500,000 1,500,000 1,500,000 1,500,000 - 1 1,100,000 11,100,000 11,100,000 830,000 500,000 500,000 500,000 - $ $ 15,600,000 $ 15,600,000 $ $ 15,600,000 $ 830,000 TOTAL REQUIRED AID TOTAL O&M UNAUTHORIZED CERTIFICATES CITY IN PROJECT for the UNISSUED OBLIGATION FUNDING CONST. COSTS next yr. 2,500,000 2,500,000 2,500,000 1,500,000 1,500,000 1,500,000 $ $ 4,000,000 $ 4,000,000 $ $ 4,000,000 $ TOTAL REQUIRED AID TOTAL O&M UNAUTHORIZED CERTIFICATES CITY IN PROJECT for the UNISSUED OBLIGATION FUNDING CONST. COSTS next yr. 5,000,000 - 5,000,000 5,000,000 - 2,500,000 2,500,000 2,500,000 - 1,500,000 1,500,000 1,500,000 $ 5,000,000 $ 4,000,000 $ 9,000,000 $ $ 9,000,000 $ TOTAL REQUIRED AID TOTAL O&M UNAUTHORIZED CERTIFICATES CITY IN PROJECT for the UNISSUED OBLIGATION FUNDING CONST. COSTS next yr. 10,000,000 - 10,000,000 10,000,000 - 2,500,000 2,500,000 2,500,000 - 1,500,000 1,500,000 1,500,000 $ 10,000,000 $ 4,000,000 $ 14,000,000 $ $ 14,000,000 $ 213 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 214 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY The fiscal year 2010-14 Utilities department CIP totals $291.332 million as compared to $310.344 million in the 2009-13 CIP. The total 2010-14 CIP reflects a $19.012 million decrease compared to the 2009-13 CIP. The Electric, Water, and Solid Waste CIPs each decrease and the Wastewater CIP reflects a small increase compared to the 2009-13 CIP. A comparison of the 2010-14 and 2009-13 CIP, by department, is shown below: Electric Water Wastewater Solid Waste Utilities - Total FY 2010-14 $116.810 million 87.325 million 63.903 million 23.294 million $291.332 million FY 2009-13 $125.962 million 96.331 million 62.323 million 25.728 million $310.344 million Electric's 2010-14 CIP decreases by $9.152 million compared to the 2009-13 CIP, primarily the result of decreased commercial and residential growth in the community, completion of the RD Wells Substation, and completion of three transmission line projects. Water's 5-year CIP decreases by $9.006 million. The Lake Lewisville water treatment plant rehabilitation project represents $27.1 million, or approximately 31% of the total CIP. The CIP also includes $12.8 million for the replacement and addition of water transmission and distribution lines. Another $15.4 million is budgeted to relocate water lines along Texas Department of Transportation related highway expansions projects. The 5-year Wastewater CIP has increased by $1.580 million. New collector and growth related interceptor improvements are budgeted at $24.7 million, including funding for the Graveyard Brach lift station, Pecan Creek interceptor, Hickory Creek interceptor, State School interceptor, and Cooper Creek interceptor. Another $10.3 million is budgeted in the CIP for relocation of wastewater lines along Texas Department of Transportation related highway expansion projects. The Drainage CIP, included in the Wastewater CIP, totals $9.8 million. Of that amount, $4.2 million represents the remainder of the Certificates of Obligation sold in 2007 to fund neighborhood and community drainage improvements. The Solid Waste 5-year CIP decreases by $2.434 million and includes the acquisition of $7.8 million in departmental vehicles (trucks) and equipment purchases. Proposed landfill capital expenditures total $10.1 million, which currently includes a new citizen's drop-off area, a truck and equipment wash system, cell construction, new and replacement security fencing, groundwater monitoring expenses, and expansion of the leachate recirculation and landfill gas collection systems. Residential and commercial collections equipment and containers are budgeted at $2.2 million, and recycling containers, recycling site improvements, and construction and demolition processing equipment are budgeted at $3.2 million. The fiscal year 2010-14 Utilities department CIP includes $6.750 million budgeted for capital construction contingency reserves, and will only be used if required. 215 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GROUP ASSIGNMENT NUMBERS * CATEGORY 2009-10 1 Automated Meter Reading $ 2,308,126 3 Building Construction 3,385,600 4 Capital Construction Reserve 500,000 7 Communications Equipment 2,070,500 8 Contingency 300,000 13 Distribution Substations 3,61 1,675 14 Distribution Transformers 1,264,253 19 Feeder Extensions & Improvements 5,318,141 23 Meters 177,630 25 New Residential & Commercial 2,665,083 28 Over to Under Conversions 230,000 32 Power Factor Improvement 214,949 40 Street Lighting 512,508 43 Tools & Equipment 75,000 45 Transmission Lines 1,069,300 46 Transmission Substation 5,228,293 50 Vehicles 1,807,626 TOTAL $ 30,738,684 Revenue 2,729,626 Utility Bonds ** 28,009,058 Grand Total $ 30,738,684 *GROUP ASSIGNMENT (GA) NUMBERS are used for identification of CIP Projects by major category of expense. ** Includes existing bond funds plus anticipated issuance of additional debt. 216 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 2010-11 2011-12 2012-13 2013-14 TOTAL $ 1,750,984 $ 1,749,519 $ 1,819,214 $ 1,891,674 $ 9,519,517 - - - - 3,385,600 500,000 500,000 500,000 500,000 2,500,000 270,000 255,000 255,000 255,000 3,105,500 300,000 300,000 300,000 300,000 1,500,000 110,000 1,220,000 1,260,000 3,785,000 9,986,675 1,361,173 1,465,296 1,577,711 1,698,757 7,367,190 5,847,665 5,579,850 5,093,660 5,579,618 27,418,934 320,877 264,706 276,726 289,222 1,329,161 2,841,993 3,030,771 3,234,304 3,453,254 15,225,405 350,000 350,000 350,000 350,000 1,630,000 208,820 65,000 65,000 65,000 618,769 212,542 220,731 230,748 238,218 1,414,747 75,000 75,000 75,000 75,000 375,000 6,021,000 3,100,000 4,300,000 2,300,000 16,790,300 1,477,500 160,000 120,000 3,825,000 10,810,793 494,000 884,500 414,000 232,000 3,832,126 $ 22,141,554 $ 19,220,373 $ 19,871,363 $ 24,837,743 $ 116,809,717 1,912,820 2,159,500 1,689,000 1,507,000 9,997,946 20,228,734 17,060,873 18,182,363 23,330,743 106,811,771 $ 22,141,554 $ 19,220,373 $ 19,871,363 $ 24,837,743 $ 116,809,717 217 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GROUP ASSIGNMENT NUMBERS * CATEGORY 2009-10 2 Booster Station 4 Capital Construction Reserve 7 Communications Equipment 10 Development Plan Water Lines 12 Distribution System Upgrade 17 Elevated Storage 20 Field Services Replacement 24 Miscellaneous 29 Oversize Lines 35 Regulatory Disinfection Modifications 38 State Highway Relocations 42 Taps, Fire Hydrants, Meters 43 Tools & Equipment 45 Transmission Lines 48 Plant Improvements Vehicles TOTAL Aid in Construction Revenue Utility Bonds** Grand Total *GROUP ASSIGNMENT (GA) NUMBERS are used for identification of CIP Projects by major category of expense. ** Includes existing bond funds plus anticipated issuance of additional debt. 480,000 250,000 35,000 250,000 854,000 380,000 1,653,657 775,000 200,000 27,092,000 1,270,352 981,802 20,000 500,000 230,000 96,000 $ 35,067,811 $ 308,796 14, 624, 663 20,134,352 $ 35,067,811 218 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 2010-11 2011-12 2012-13 2013-14 TOTAL $ 4,150,000 $ 50,000 $ 300,000 $ - $ 4,980,000 250,000 250,000 250,000 250,000 1,250,000 35,000 - - - 70,000 250,000 250,000 250,000 250,000 1,250,000 7,286,943 4,649,520 - - 12,790,463 4,200,000 - - - 4,580,000 2,295,734 1,858,206 2,081,056 1,806,092 9,694,745 25,000 25,000 25,000 25,000 875,000 200,000 200,000 200,000 225,000 1,025,000 - - - - 27,092,000 1,281,510 8,496,196 2,510,560 1,791,000 15,349,618 1,090,482 1,265,009 1,253,668 1,326,351 5,917,312 55,000 25,000 25,000 25,000 150,000 - - - - 500,000 245,000 320,000 - - 795,000 319,200 217,500 95,000 278,000 1,005,700 $ 21,683,869 $ 17,606,431 $ 6,990,284 $ 5,976,443 $ 87,324,838 $ 355,363 $ 373,132 $ 304,698 $ 319,933 $ 1,661,922 4,437,853 4,947,479 5,070,586 5,431,510 34,512,091 16,890,453 12,285,820 1,615,000 225,000 51,150,625 $ 21,683,669 $ 17,606,431 $ 6,990,284 $ 5,976,443 $ 87,324,638 219 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GROUP ASSIGNMENT NUMBERS * CATEGORY 2009-10 4 Capital Construction Reserve $ 250,000 5 Collection System Upgrade 4,952,000 10 Development Plan Lines 250,000 16 Drainage Improvements 4,943,000 20 Field Services Replacement 710,200 21 Infiltration/Inflow - 24 Misc 775,000 29 Oversize Lines 200,000 36 Replace Lines 409,139 38 State Highway Relocations 279,660 42 Taps, Fire Hyds, Meters 99,100 43 Tools & Equipment 82,900 47 Waste Water Effluent Reuse 175,000 47 Plant Improvements 241,000 50 Vehicles 418,000 TOTAL $ 13,784,999 Aid in Construction $ 99,100 Certificates of Obligation 4,398,000 Revenue 2,506,239 Utility Bonds** 6,781,660 Grand Total $ 13,784,999 *GROUP ASSIGNMENT (GA) NUMBERS are used for identification of CIP Projects by major category of expense. ** Includes existing bond funds plus anticipated issuance of additional debt. 220 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 2010-11 2011-12 2012-13 2013-14 TOTAL $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,250,000 2,870,000 4,982,686 7,422,617 4,495,000 24,722,303 250,000 250,000 250,000 250,000 1,250,000 1,885,000 1,758,000 - - 8,586,000 - - - - 710,200 221,141 227,774 234,609 241,649 925,173 25,000 25,000 32,500 25,000 882,500 200,000 200,000 200,000 200,000 1,000,000 1,721,414 2,034,056 1,697,080 1,460,495 7,322,184 921,980 5,904,870 2,468,020 713,000 10,287,530 102,073 105,135 108,290 111,540 526,138 91,600 96,000 73,000 93,000 436,500 25,000 25,000 25,000 25,000 275,000 1,035,000 233,000 171,000 2,250,000 3,930,000 327,000 687,000 210,000 157,000 1,799,000 $ 9,925,208 $ 16,778,521 $ 13,142,116 $ 10,271,684 $ 63,902,528 $ 102,073 $ 105,135 $ 108,290 $ 111,540 $ 526,138 25,000 300,000 - - 4,723,000 3,091,155 3,437,830 2,928,189 2,537,144 14,500,557 6,706,980 12,935,556 10,105,637 7,623,000 44,152,833 $ 9,925,208 $ 16,778,521 $ 13,142,116 $ 10,271,684 $ 63,902,528 221 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GROUP ASSIGNMENT NUMBERS * CATEGORY 2009-10 6 Commercial Collection 11 Disposal/Landfill 34 Recycling 37 Residential Collection 43 Tools & Equipment 50 Vehicles TOTAL Revenue Certificates of Obligation Grand Total *GROUP ASSIGNMENT (GA) NUMBERS are used for identification of CIP Projects by major category of expense. $ 245,000 3,580,000 411,000 115,000 100,000 1,263,020 $ 5,714,020 $ 350,000 5,364,020 $ 5,714,020 222 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 2010-11 2011-12 2012-13 2013-14 TOTAL $ 250,000 $ 400,000 $ 100,000 $ 100,000 $ 1,095,000 1,445,000 1,271,732 1,733,427 2,033,427 10,063,586 1,088,000 676,000 579,000 469,000 3,223,000 120,000 120,000 125,000 125,000 605,000 100,000 100,000 100,000 100,000 500,000 1,446,416 1,248,149 1,816,001 2,034,218 7,807,804 $ 4,449,416 $ 3,815,881 $ 4,453,428 $ 4,861,645 $ 23,294,390 $ 517,000 $ 520,000 $ 523,000 $ 523,000 $ 2,433,000 3,932,416 3,295,881 3,930,428 4,338,645 20,861,390 $ 4,449,416 $ 3,815,881 $ 4,453,428 $ 4,861,645 $ 23,294,390 223 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 224 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Budget Period A. Establishment of Fiscal Year. The City of Denton's fiscal year shall begin on October 1 and end on September 30. B. Term of Appropriations. "All appropriations that have not been expended or lawfully encumbered shall lapse at the end of the budget year". (Charter Section 8.06) Budget Development A. Determining Council Priorities. "The budget shall provide a complete financial plan for the fiscal year, and the budget shall be prepared on the basis of policy priorities defined by the Council for the City Manager at least one hundred twenty (120) days before the end of the fiscal year." (Charter Section 8.03) B. Budget Prepared from Departmental Requests. The City of Denton departments shall prepare budgetary decision packages in a manner directed by the City Manager. Department directors shall indicate funding priorities. C. Deadline for Budget Submission. "At least thirty (30) days before the date the governing body of the municipality makes its tax levy for the fiscal year." (Charter Section 8.03, revised 2006) D. Public Hearing on Budget. "The Council shall hold a public hearing on the proposed budget. Any taxpayer of the municipality may attend and may participate in the hearing, which shall be set for a date after the 15th day after the date the proposed budget is filed with the City Secretary but before the date the City Council makes its tax levy. The Council shall provide for public notice of the date, time, and location of the hearing. In addition to this notice, the City Council shall publish notice before the public hearing related to the budget in at least one newspaper of general circulation in Denton County. This notice shall be published no earlier than the thirtieth or later than the tenth day before the date of the public hearing. The City Council shall provide such other notice as may be required by state and all other applicable law. The City Council may make such changes in the budget that it considers warranted by the law or by the best interests of the municipal taxpayers and may increase or decrease the items of the budget provided the total proposed expenditures shall not exceed the total anticipated revenue." (Charter Section 8.04) E. Truth in Taxation. Budget development procedures will be in conformance with the State law outlined in the Truth in Taxation process. In the event of a tax increase, notices will be provided and public hearings held in conformance to this State law. F. Adoption of Budget. "The budget shall be finally adopted by the favorable votes of at least a majority of all members of the Council after the conclusion of the public hearing. Should the Council take no final action at the conclusion of the public hearing and before the end of the fiscal year, the budget as submitted by the City Manager shall be deemed to have been finally adopted by the Council." (Charter Section 8.05) 225 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES G. Budget, a Public Record. The budget, budget message, and all supporting schedules shall be a public record in the office of the City Secretary open to public inspection. The City Manager shall prepare sufficient copies of the budget and budget message for distribution to interested persons. III. Budget Administration A. Balanced Budget Required. The City of Denton will develop balanced budgets in which current resources (current revenues plus fund balance) will equal or exceed current expenditures. The City will avoid budgetary procedures that balance the budget at the expense of meeting future years' expenses, such as: postponing expenditures, accruing future years' revenues, or rolling over short-term debt. The budget will provide for adequate maintenance and replacement of capital plant and equipment. B. Funding of Current Expenditures with Current Revenues. The budget will assure that current expenditures are funded with current revenues. Current operating expenses will not be capitalized or funded through the use of long-term debt. C. Use of Non -Recurring Resources. The City of Denton will use non -recurring resources to fund non -recurring expenditures. D. Performance Measures and Productivity Indicators. An annual budget where possible will utilize performance measures and productivity indicators. E. Departmental Budget Reporting. Regular monthly reporting on budgetary status will be provided by departments. The reporting will be structured to provide projected balances for the end of the year. F. Return on Investment. The Utilities shall transfer to the General Fund a return on investment based upon three and one-half percent (3.5%) of utility revenues. The maximum amount to be transferred will not exceed six percent (6%) of equity in the Electric and Water/Wastewater Utility. Equity is assets net of accumulated depreciation, less the book value of any contributed capital. IV. Revenue Policies A. Revenue Goal. The City will try to maintain a diversified and stable revenue system to shelter it from short -run fluctuations in any one -revenue source. B. Development of Revenue Proiection. The City will estimate its annual revenues using an objective, analytical process. The City will project revenues for the next two years and five years; and these projections will be updated annually. Each existing and potential revenue source will be examined annually. C. User Charges and Fees Required. User charges and fees will be established at a level related to the cost of providing the services. The City will recalculate a full cost of activities supported by user fees to identify the impact of inflation and other cost increases. The City will automatically revise user fees when necessary to adjust for the effects of inflation, program changes, and policy changes. For Enterprise Funds, the City shall establish user fees and charges that fully support the total direct and indirect cost of the activity. Indirect costs include the cost of administration borne by other operating funds. 226 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES For programs within the General Fund, the City shall establish and maintain fees for those cost activities to be supported by the user. For each supported activity, the City shall establish the level of support necessary. The fees shall be reviewed annually and adjusted when necessary to maintain the proper level. D. Tax Collection. The City will follow an aggressive policy of collecting property tax revenues. The annual level of uncollected property taxes will generally not exceed four percent (4%). E. Tax Assessment. The City will monitor the appraisal procedures of the Denton Central Appraisal District and provide necessary input to assure that sound appraisal procedures are maintained. Property will be assessed at one hundred percent (100%) of full market value. V. Reserve Policies A. Undesignated Reserve Fund Balance. The city will establish a General Fund reserve to provide for unanticipated expenditures of a nonrecurring nature, or to meet unexpected increases in service delivery costs. The reserve will be maintained at a sufficient level to provide forty-five to sixty days of expenditures; approximately 15% of budgeted General Fund expenditures. VI. Budget Amendment and Modification A. Transfer of Appropriations. "At any time during the fiscal year, the City Manager may transfer any part of the unencumbered appropriation balance or the entire balance thereof between programs or general classifications of expenditures within an office, department, agency, or organizational unit within the same fund. At any time during the fiscal year, at the request of the City Manager, the Council may, by resolution, transfer any part of the unencumbered appropriation balance or the entire balance thereof from one office, department, agency, or organizational unit to another." (Charter Section 8.07) B. Amending the Budget. "In case of grave public necessity, emergency expenditures to meet unusual and unforeseen conditions, which could not by diligent thought and attention have been included in the original budget, may be authorized by the affirmative vote of at least five (5) of the members of the Council as an amendment to the original budget. In every case where such amendment is made, a copy of the ordinance adopting the amendment shall be filed with the City Secretary, published in the next issue of the official newspaper of the City, and attached to the budget originally adopted." (Charter Section 8.08) C. Authority to Reduce Appropriations. The City Manager may at any time reduce appropriations for a department, office, or agency. D. Funds Requiring Appropriations Established by Ordinance. In accordance with generally accepted accounting practices, an appropriations ordinance shall create appropriations for Government Funds. These funds include the General Fund. The remaining funds shall have budgets prepared and submitted to the City Council for approval. 227 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES VI I. Investment Policy A. Investment Obiectives and Strategies. It is the policy of the City that, giving due regard to the safety and risk of investments, all available funds shall be invested in conformance with State and Federal Regulations, applicable Bond Ordinance requirements, adopted Investment Policy and adopted Investment Strategies. In accordance with the Public Funds Investment Act, the following prioritized objectives (in order of importance) in accordance with the Tex. Gov't. Code Sec. 2256.005(d) apply for each of the City's investment strategies: 1. Suitability- Understanding the suitability of the investment to the financial requirements of the City is important. Any investment eligible in the Investment Policy is suitable for all City funds. 2. Safety- Preservation and safety of principal are the primary objectives of the Investment Policy. All investments shall be in high quality securities with no perceived default risk. 3. Liquidity -The City investment portfolio will remain sufficiently liquid to meet operating requirements that might be reasonably anticipated. Liquidity shall be achieved by matching investment maturities with forecasted cash flow requirements and by investing in securities with active secondary markets. Short-term investment pools and money market mutual funds provide daily liquidity and may be utilized as a competitive yield alternative to fixed income investments. 4. Marketability -Securities with active and efficient secondary markets are necessary in the event of an unanticipated cash requirement. Historical market "spreads" between the bid and offer prices of a particular security type of less than a quarter of a percentage point shall define an efficient secondary market. 5. Diversification - Investment maturities shall be staggered throughout the budget cycle to provide cash flow based on the anticipated needs of the City. Diversifying the appropriate maturity structure will reduce market cycle risk. 6. Yield -Attaining a competitive market yield, commensurate with the City's investment risk constraints and the cash flow characteristics of the portfolio, is the desired objective. The goal of the City's investment portfolio is to regularly meet or exceed the average rate of return on U.S. Treasury Bills at a maturity level comparable to the portfolio's weighted average maturity in days. The yield of an equally weighted, rolling six-month Treasury Bill portfolio shall be the minimum yield objective or "benchmark". Six-month U.S. Treasury Bill information is derived from the Federal Reserve Statistical Release H.15 for constant maturities. A secondary objective will be to obtain a yield equal to or in excess of a local government investment pool or money market mutual fund. The first measure of success in this area will be the attainment of enough income to offset inflationary increases. Although steps will be taken to obtain this goal, the City's staff will follow the "Prudent Person" statement relating to the standard of care that must be exercised when investing public funds as expressed in the Tex. Gov't. Code Sec. 2256.006(a-b). The Investment Officers shall avoid any transactions that might 228 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES impair public confidence in the City's ability to govern effectively. The governing body recognizes that in diversifying the portfolio, occasional measured unrealized losses due to market volatility are inevitable, and must be considered within the context of the overall portfolio's investment return, provided that adequate diversification has been implemented. The prudence of the investment decision shall be measured in accordance with the tests set forth in the Tex. Gov't. Code Sec. 2256.006(b). B. Investment Strategy for Specific Fund Groups. In order to better diversify, maximize interest earnings and otherwise meet stated objectives, fund groups may be combined into one or more internal investment pools. Although fund monies may be combined into a single asset portfolio, proportional fund ownership will be accounted for separately. The City maintains separate portfolios for some individual funds or groups of funds that are managed in accordance with the terms of this Policy and by the corresponding investment strategies listed below. Investment Pool Strategy -The City's Investment Pool is an aggregation of the majority of City Funds which includes tax receipts, enterprise fund revenues, fine and fee revenues, as well as some, but not necessarily all, bond proceeds, grants, gifts and endowments. This portfolio is maintained to meet anticipated daily cash needs for the City's operations, capital projects and debt service. In order to ensure the ability of the City to meet obligations and to minimize potential liquidation losses, the dollar -weighted average stated maturity of the Investment Pool shall not exceed 1.5 years or 550 days. 2. Bond Funds Strategy -Occasionally, separate non -pooled portfolios are established with the proceeds from bond sales in order to maximize earnings within the constraints of arbitrage regulation. 3. Bond Reserve Fund Strategy -Non -pooled reserve funds for outstanding revenue bonds are set levels required by their respective bond ordinances. These funds will be used to pay principal and/or interest, if required, to prevent default. Securities should be of high quality and, except as may be required by the bond ordinance specific to individual issues, of short to intermediate -term maturities with stated final maturities not exceeding five (5) years or a dollar weighted -average maturity of 650 days or less. 4. Endowment Fund Strategy -Funds received as gifts to the City with instructions that the income generated by the investment of said funds be used for specific purposes are invested as separate non -pooled portfolios in order to maximize return. 229 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 230 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES The Annual Program of Services contains specialized and technical terminology that is unique to public finance and budgeting. To assist the reader of this document in understanding these terms, a budget glossary has been included in the document. Accrual Basis. The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows. Accrued Expenses. Expenses incurred but not due until a later date. Administrative Services. Administrative Services charges are allocated to all Enterprise Fund activities (e.g., electric, water/wastewater and solid waste) for indirect management and administrative support given by general fund departments. Administrative Transfer. An inter -fund transfer designed to recover General Fund expenditures conducted on behalf of Proprietary funds. Ad Valorem Taxes. (Current) All property, real, personal, tangible, intangible, annexations, additions, and improvements to property located within the taxing unit's jurisdiction, which are subject to taxation on January 1 of the current fiscal year. Each year, by ordinance, the City Council exempts taxes on automobiles and other items from the tax levy. Following the final passage of the appropriations ordinance, City Council sets the tax rate and levy for the fiscal year beginning October 1 and continuing through the following September 30th. Ad Valorem Taxes. (Delinquent) All taxes are due on receipt of bill and are delinquent if not paid before February 1 of the fiscal year in which they are imposed, except when the taxing unit postpones the delinquency date due to late mailing of tax bills or successful rollback elections. Ad Valorem Taxes. (Penalty and interest) A delinquent tax incurs a penalty of six percent (6%) of the amount of the tax for the first calendar month it is delinquent, plus one percent (1 %) for each additional month or portion of the month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. However, the delinquent tax on July 1 incurs a total penalty of twelve percent (12%) of the amount of the delinquent tax without regard to the number of months the tax has been delinquent. Appropriation. A legal authorization granted by a governing body to make expenditures and to incur obligations for specific purposes. Appropriable Fund Balance. The cash remaining from the prior year which is available for appropriation and expenditure in the current year. Appropriation Ordinance. The official enactment by the City Council to establish legal authority for City officials to obligate and expend resources. Assessed Valuation. A value that is established for real or personal property for use as a basis for levying property taxes. (Note: Property values are established by the Denton Central Appraisal District.) Balanced Budget. A budget in which estimated revenues equal estimated expenditures. Bond. A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are most frequently used for construction of large capital projects, such as buildings, streets and bridges. 231 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Budget. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial plan presented to the governing body for adoption and sometimes the financial plan finally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether it has been approved by the governing body. Budget Adjustments. A legal procedure utilized by the City staff and City Council to revise a budget appropriation. The City of Denton's Charter requires City Council approval through the adoption of a supplemental appropriation ordinance (which specifies both the source of revenue and the appropriate expenditure account) for any inter -fund adjustments. City staff has the prerogative to adjust expenditures within a departmental budget. Budget Calendar. The schedule of key dates or milestones, which the City departments follow in the preparation, adoption, and administration of the budget. Budget Document. The instrument used by the operational authority to present a comprehensive financial program to the City Council. Budget Message. The opening section of the budget, which provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and the views and recommendations of the City Manager. Budgeted Funds. Funds that are planned for certain uses but have not been formally or legally appropriated by the governing body. Cash Basis. A basis of accounting under which transactions are recognized only when cash changes hands. Cash Management. The management of cash necessary to pay for government services, while investing temporary cash excesses in order to earn interest revenue. Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships, and investing funds in order to achieve the highest interest and return available for temporary cash balances. Cost. (1) The amount of money or other consideration exchanged for property or services. (2) Expense. Cost Accounting. That method of accounting, which provides for assembling and recording of all the elements of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a specific job. Current Taxes. Taxes that are levied and due within one year. Debt Services. The City's obligation to pay the principal and interest of all bonds and other debt instruments according to a pre -determined payment schedule. Deficit. (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. Delinquent Taxes. Taxes that remain unpaid on and after the date on which a penalty for non-payment is attached. Department. An administrative segment of the City, which indicates management responsibility for one functional area. Departments are the basic units of the budget upon which divisions are composed. 232 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Depreciation. The process of estimating and recording the lost usefulness, expired useful life or diminution of service from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the fixed asset's lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of its useful life. Division. An administrative segment of the City, which indicates management responsibility for an operation or a group of related activities within a functional area. Encumbrances. Commitments related to unperformed (executory) contracts for goods or services. Enterprise Fund. A fund established to account for operations (a) that are financed and operated in a manner similar to private business enterprises --where the intent of the governing body is that the costs (expenses, including depreciation) for providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Examples of Enterprise Funds are those for water, gas, and electric utilities; swimming pools; airports; parking garages; and transit systems. Expenditure. This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expense is actually paid. This term applies to all funds. Note: An encumbrance is not an expenditure. An encumbrance reserves funds to be expended. Expenses. Charges incurred (whether paid immediately or unpaid) for operation, maintenance, interest and other charges. Federal Energy Regulatory Commission (FERC). This is the federal commission governing public utilities and licensing. The commission sets the standards and guidelines for accounting and reporting. Fiscal Year. The time period designated by the City signifying the beginning and ending period for recording financial transactions. The City of Denton has specified October 1 to September 30 as its fiscal year. Fixed Assets. Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. Franchise Fee. This is a charge paid for the use of City streets and public right of way and is in lieu of all other municipal charges, fees, street rentals, pipe taxes or rentals, easement or other like franchise fees, inspections, fees, and/or charges of every kind except only Ad Valorem and special assessment taxes for public improvements (e.g., gas, telephone, cable TV, and banks). Full-time Equivalent (FTE). A unit of measure based on the number of hours that an employee works during the fiscal year. One FTE is equal to 2080 hours. Function. A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible. Fund. An accounting entity that has a set of self -balancing accounts and that records all financial transactions for specific activities or government functions. Eight commonly used funds in public accounting are: general fund, special revenue funds, debt service funds, capital project funds, enterprise funds, trust and agency funds, internal service funds, and special assessment funds. Fund Balance. Fund balance is the excess of assets over liabilities and is therefore also known as surplus funds. General Fund. The fund used to account for all financial resources except those required to be accounted for in another fund. 233 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Obligation Bonds. Bonds that finance a variety of public projects, such as streets, buildings, and improvements. The repayment of these bonds is usually made from the General Debt Service Fund, and these bonds are backed by the full faith and credit of the issuing government. Generally Accepted Accounting Principles (GAAP). Uniform minimum standards of and guidelines to financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. They encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. They provide a standard by which to measure financial presentations. Governmental Funds. Those funds through which most governmental functions typically are financed. The acquisition, use and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, General Debt Service). Grants. Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose, activity, or facility. Hotel/Motel Tax. A tax levied upon the cost of occupancy of any room or space furnished by any hotel where such costs of occupancy is at the rate of two dollars ($2.00) or more per day. The law authorizes a room tax of not more than seven percent (7%) of the consideration paid by the occupant of such room to the hotel. This is budgeted in the Tourist and Convention Fund. Income. A term used in proprietary fund type accounting to represent (1) revenues or (2) the excess of revenues over expenses. Inter -fund Transfers. Amounts transferred from one fund to another to recover the charge for administrative services. Internal Service Fund. Funds used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis (for example, the Technology Services Fund and the Materials Management Fund). Investments. Securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. Levy. (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (Noun) The total amount of taxes, special assessments, or service charges imposed by a government. Long -Term Debt. Debt with a maturity of more than one year after the date of issuance. Mixed Beverage Tax. A tax imposed on the gross receipts of a Licensee for the sale, preparation, or service of mixed beverages or from the sale of ice or non-alcoholic beverages and consumed on the premises of the permittee. Modified Accrual Basis. The accrual basis of accounting adapted to the governmental fund type spending measurement focus. Under it, revenues are recognized when they become both "measurable " and "available to finance expenditures of the current period." Expenditures are recognized when the related fund liability is incurred except for (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger -than -normal accumulations must be disclosed in the notes to the financial statements; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. 234 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Object Code. Expenditure classification according to the types of items purchased or services obtained; for example, personal services, materials & supplies, and operations. Operating Budget. Plans of current expenditures and the proposed means of financing them. The annual operating budget (or, in the case of some states governments, the biennial operating budget) is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. Operating Expenses. Fund expenses which are directly related to the fund's primary service activities. Operating Grants. Grants which are restricted by the grantor to operating purposes or which may be used for either capital or operating purposes at the discretion of the grantee. Operating Income. The excess of fund operating revenues over operating expenses. Operating Revenues. Fund revenues, which are directly related to the fund's primary service activities. They consist primarily of user charges for services. Operating Transfers. All interfund transfers other than residual equity transfers. Ordinance. A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Ordinarily, the statutes or charter will specify or imply those legislative actions, which must be by ordinance and those which may be by resolution. Revenue raising measures, such as the imposition of taxes, special assessments and service charges, universally require ordinances. Other Post -Employment Benefits (OPEB). Post -employment benefits provided to retired employees, other than pension benefits. These benefits for the City of Denton include Medical, Prescription, Dental, and Vision. GASB 45 requires the recognition of the costs of these benefits over the service period of the employee. Other Financing Sources. Governmental fund general long-term debt proceeds, operating transfers out, and material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues. Overlapping Debt. The proportionate share of the debts of local governments located wholly or in part within the limits of the reporting government, which must be borne by property within each government. Payment in Lieu of Taxes. Payments made only by the electric division for Franchise Fees (4% of gross revenue) and Return on Investment (3.5% of gross revenue), both capped. Performance Audits. Examinations intended to assess (1) the economy and efficiency of the audited entity's operations and (2) program effectiveness --the extent to which program objectives are being attained. Performance Measures. Specific quantitative and qualitative measures of work performed as an objective of the department. 235 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Productivity Measures. Productivity measures should reflect how well a program is performing its activities to meet the needs of the public and the organization. They should measure productivity, effectiveness, efficiency or the impact of a service provided. While activity measures indicate "how much" activity the division/department is performing, productivity measures identify "how well" the division/department is performing. Program Description. Describes the nature of service delivery provided at this level of funding. It clearly explains how service delivery will be different from the prior budget year. Program Goals. Program goals describe the purpose or benefit the division/department plans to provide to the community and/or organizations it serves. Goals identify the end result the division/department desires to achieve with its activities, but goals are often ongoing and may not be achieved in one year. Program Objectives. Program Objectives are quantifiable steps toward accomplishing stated goals. They should have a specific time frame or measurable achievement. Objectives should be able to be reached or completed within the current fiscal year. Objective statements are not required for every activity performed, but should focus on the major steps necessary for achieving established goals. Property Tax. Property taxes are levied on both real and personal property according to the property's valuation and the tax rate. Reserve. An account to use to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Residual Equity Transfers. Non -recurring or non -routine transfers of equity between funds. Return on Investment. Return on Investment (ROI) involves the transfer of funds from the Utility System Fund to the General Fund on the discretionary basis, which shall not be more than six percent (6%) of the net investment. Current ROI is based on 3.5% of rate revenue. The intent of the discretionary transfer is to reimburse the citizenry by contributing revenues to the General Fund, thereby easing the ad valorem tax burden. Revenue Bonds. Bonds whose principal and interest are payable exclusively from earnings of an Enterprise Fund. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the Enterprise Fund's property. Revenues. (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1, general long-term debt proceeds and operating transfers in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1, operating transfers in are classified separately from revenues. Sales Tax. A general "sales tax" is levied on persons and businesses selling merchandise or services in the city limits on a retail basis. The categories for taxation are defined by state law. Monies collected under authorization of this tax is for the use and benefit of the City; however, no city may pledge anticipated revenues from this source to secure the payment of funds or other indebtedness. Shared Revenues. Revenues levied by one government but shared on a pre -determined basis, often in proportion to the amount collected at the local level, with another government or class of governments. 236 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Street Cuts. These revenues are derived by the Street Department for the repairing of the street following the construction of various utility companies (e.g., gas, telephone, water and sewer). Tax Rate. The amount of tax stated in terms of a unit of the tax base; for example, $.50 per $100 (one hundred dollars) assessed valuation of taxable property. Tax Rate Limit. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. Tax Roll. The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished. Taxes. Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, sewer service charges. Transfer of Construction Bond Funds. These revenues are payments to the General Fund from the Bond Fund for General Fund labor expenditures on bond -financed projects. Trial Balance. A list of the balances of the accounts in a ledger kept by double entry with the debit and credit balances shown in separate columns. Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purchases. Working Capital. Budgeted working capital is calculated as a fund's current assets less current liabilities and outstanding encumbrances. Workload Measures. Workload measures reflect major activities of the division/department. They indicate the amount of work that has been done in the past and projected workload levels for the current and next year. Workload measures should be able to be tracked with a reasonable amount of time and effort. 237 DENTON SERVICE Whatever* It *Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 238 DENTON SERVICE Whatever* It *Takes!