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August 5, 2010 MinutesCITY OF DENTON CITY COUNCIL MINUTES August 5, 2010 After determining that a quorum was present, the City Council convened in a Special Called Work Session on Thursday, August 5, 2010 at 8:30 a.m. in the Council Work Session Room at City Hall. PRESENT: Council Member Heggins, Council Member Gregory, Council Member Engelbrecht, Mayor Burroughs, Council Member Watts, and Mayor Pro Tem Kamp. ABSENT: Council Member King 1. Receive a report, hold a discussion and give staff direction on the 2010-11 City Manager's Proposed Budget, Capital Improvement Program, and Five-Year Financial Forecast. City Manager Campbell indicated that the proposed budget represented his recommendation to Council for the upcoming budget. The preparation of the budget involved many employees over the last nine months. Council Member King joined the meeting. Bryan Langley, Director of Finance, presented a summary of the proposed budget. The work session would provide council with detailed information concerning the proposed budget and allow for discussion. Overview and Purpose - (1) discuss key assumptions for the General Fund; (2) discuss budget reductions recommended in the General Fund; (3) present General Fund supplemental packages recommended for approval by the City Manager; (4) review the proposed 2010-11 General Fund five-year financial forecast; (5) discuss the 5 year CIP plan and future GO/CO bond issuances; (6) provide key budget information for other funds, (7) discuss budget recommendations for utility funds and (8) next steps in the process. Key General Fund Assumptions - Fund Balance - The Audit/Finance Committee previously established a target reserve level as a percentage of budged expenditures with a 12-15% range established. The goal was 15% but a range was provided to allow for flexibility with economic cycles. Bond rating agencies had recently indicated that a reserve level below 15% was low compared to similarly rated entities. As a result staff was recommending that no budget be adopted that contemplated a fund balance level below 15-20% of budgeted expenditures. A long term plan should also indicate fund balance levels above this threshold, but emphasis would be on the current year. It was expected that the figure would remain above the target level over the short term. Key General Fund Assumptions - Sales Tax Revenues - the monthly changes in sales tax during 2009-10 was reviewed. The estimate for 2009-10 was $19.443 million which was $2.0 million below budget. 2008-09 collections were 4.5% below FY 2007-08. To provide a clearer picture of the cost and benefits of sales tax rebate agreements, incentives were now included in the expenditure budget. Langley reviewed the base sales tax revenue and economic development incentives. City of Denton City Council Minutes August 5, 2010 Page 2 Key General Fund Assumptions - Appraised Values and Tax Rate - The 2010 certified appraised values totaled $6.230 billion which was a 6% decline from what had been previously forecasted. The decline was 1.55% compared to the 2009 value. In 2009, the Council endorsed a plan to increase the over 65 property tax exemption in $5,000 increments. Due to the current economic challenges, the proposed budget did not include the increase from $30,000 to $35,000. This action would provide approximately $168,700 in additional revenue. Direction by Council was required on this item today so that staff would set the tax rate and follow state required notice and hearing requirements. Council Member Gregory asked what the additional $5000 exemption would be to an average homeowner given the current tax rate. Langley stated it would be about $35 per year. City Manager Campbell stated that staff needed the information from Council for the Appraisal District as soon as possible as the Appraisal District had included the increased in their initial tax statements and would need to remove it for the final version. Langley continued with a review of the appraised value history from 1998 to 2010. The city tax rate was comprised of two components - operations and maintenance which was deposited into the General Fund and GO debt service which was deposited into the GO debt service fund. The 2010-11 total tax rate per $100 was proposed to be $.6890 which was a 2.248 cent tax rate increase from the prior year. This was a reduction from a prior estimate of a 2.5 cent increase. Excluding new property, the proposed tax revenue was lower than the prior year. He reviewed the Texas Property Tax Code regulations in terms of effective tax rate and rollback tax rate. If the proposed tax rate exceeded the effective tax rate, Council would have to vote to consider a tax increase on August 17th and have a public hearing on the tax rate on September 7th and September 14th. Since the proposed tax rate did not exceed the effective tax rate, a separate vote and hearing was not required by Council. If Council recommended a tax rate greater than the effective tax rate, the public hearings and notices would be necessary. Key General Fund Assumptions - Other Revenues/Cost Issues - Franchise fees were estimated at $12.84 million in 2010-11 compared to $12.58 million in 2009-10. Fines and other miscellaneous fees were expected to be approximately $13 million below the 2009-10 budget. Transfers from other funds were expected to be approximately $850,000 more than the prior year. This included Return-On-Investment fees for the Airport Fund and savings related to the recent CO bond sale for utility projects. Various transfers incorporated to support positions in the General Fund included a transfer from the Tree Mitigation fund to support the Urban Forester position. This would require a change in the tree mitigation ordinance and future transfers might be limited due to available resources. A transfer from Capital Project funds to support work performed by the Parks and Recreation Department was proposed with future transfers limited due to available resources. A transfer from the Risk Retention Fund would support an additional Senior Attorney position with litigation savings expected to offset future year costs. The non- resident library fee was proposed to increase to a flat rate of $50 from the current tiered stricture which would result in an additional $9,416 of revenue. Reductions, Supplemental Packages and Five-Year Forecast - Expenditure Reductions - The General Fund had decreased by approximately $1.2 million but the actual decrease was more City of Denton City Council Minutes August 5, 2010 Page 3 than $3 million due to how economic development incentives were reflected. No layoffs were expected but the equivalent of 22 vacant positions would not be filled. No major programs would be eliminated with reductions intended to promote efficiency while maintaining current level of service. Council Member Gregory questioned that if a vacancy occurred other than one of the 22 positions which would remain open, might the new vacancy be not filled and one of the 22 positions be filled instead. City Manager Campbell stated correct, that the vacancies would be rated on a priority basis throughout the year so that those that were the most required at the moment could be filled. The more critical vacancies would be filled. Council Member Gregory stated that some services might have to be curtailed due to this strategy or someone might have to work harder. City Manager Campbell stated that some positions that were not filled might be ones added by Council through the last several years but it was better to keep those positions vacant than have layoffs or fixing a set number or category of vacancies. Langley reviewed the General Fund expenditure reductions for Parks, Planning, Library, Building Inspections, Police, Fire, Municipal Court, Streets, Street Lighting, Traffic, Transportation, CMO/City Council, Facilities Management, Finance, Human Resources, Internal Audit, Economic Development, and Legal. Additional reductions included overtime reductions, technology services transfer, training and travel budget, E-Team initiatives implemented, transfer to gas well fund eliminated, transfer of KDB program to Solid Waste, and pay increase eliminated. These reductions were not in the figures presented previously. For all reductions, the total reductions for the General Fund was approximately $5.2 million compared to prior forecasts. Council Member Watts asked for a breakdown on how of the reductions were from vacant positions and how much office supplies, etc. Keep Denton Beautiful program - the proposed budget recommended the transfer of the KDB program to Solid Waste. The three full-time employees would be transferred to Solid Waste from the General Fund. This represented a new expense to Solid Waste due to franchise fee and indirect cost payments to the General Fund. There were a variety of reasons for the recommended transfer some of which included the mission of KDB and Solid Waste were similar, Solid Waste was the most logical fit for the program and the cost savings to the General Fund. The Public Utilities Board did not recommend approval of the Solid Waste budget due to the inclusion of the franchise fee on rate revenue related to the KDB program. Reductions, Supplemental Packages and Five-Year Forecast - Recommended Supplemental Packages - $4.4 million and 21 FTEs were received in supplemental packages. Recommended packages included (1) right-of-way mowing by Parks for the annexation areas, (2) use of temporary employees in lieu of overtime in the Library, (3) funding for the Comprehensive Plan and Mobility Plan updates in Planning, (4) additional street maintenance for annexed areas, bridge and guardrail repair in annexed areas and enhanced street maintenance for Streets, (5) City of Denton City Council Minutes August 5, 2010 Page 4 fiber optic grant match and new traffic signals for annexed areas for Traffic, (6) funding for the opening of the new transit center and quiet zone study for Transportation, (7) five new police officers, (8) personal protective equipment for the Fire Department, (9) funding for a new Collections Specialist position for Municipal Court, (10) a new Senior Attorney position for Legal, and (11) a gas well inspection program for Code Enforcement. The proposed budget included $1.5 million and 11 FTEs in approved supplementary packages for the General Fund. Mayor Burroughs asked about the risk retention fund in terms of a new attorney position. Langley stated that revenue from risk retention would go to the General Fund to pay for the position. City Manager Campbell stated that the risk retention fund was used to pay for an outside attorney for those types of cases. This proposal could be a cost savings due the difference in the cost of an outside attorney versus an in-house position. Council Member Watts asked if this transfer would occur each budget cycle. Langley stated yes and ideally there would be reductions in other costs to offset the transfer. Compensation - the proposed budget did not include any merit increases for employees. It did include normal Step increases for Police/Fire Civil Service employees. The Meet and Confer agreement allowed the same compensation terms as civilian employees, if approved by Council. The five year forecast included an average of 2% in base pay increases each year beginning in FY 2011-12. Council Member Gregory asked for a definition of a Step increase. Langley stated that it was based on tenure with different levels of positions and years in those positions in the police and fire departments. Council Member Watts asked if that provision was with Meet and Confer or Civil Service. Jon Fortune, Assistant City Manager, stated that the rank stricture was part of the pay stricture for a number of years. Civil Service required that each rank receive the same pay. The Step increases were needed to maintain the equity for Civil Service. Mayor Burroughs asked if other employees received Step increases. Fortune replied that Step was a traditional stricture of police and fire departments across the county. There was no similar stricture for non-civil service employees Langley continued with General Fund revenue component comparisons for ad valorem taxes, sales taxes, franchise fees, transfers, service fees fines and fees and others. He also demonstrated General Fund expenditure components that included personal services, materials and supplies; maintenance and repair; insurance, operations, transfers and fixed assets. City of Denton City Council Minutes August 5, 2010 Page 5 Mayor Burroughs stated another bond committee would not be formed nor general obligation bonds sold until the end of FY 2013. At that time, a new oversight committee would be formed in 2013. Langley stated correct but staff would use next year to take another look at how the values were. Council Member Gregory asked if the future bond sales would be staged and coordinated with the retiring of other debt. Langley stated that one assumption was to keep the tax rate the same on the debt side. As older debt was retired, the city would be adding on new debt and keeping the amount the same. He continued with a Summary of Assumptions for the appraised value growth, sales tax growth, compensation, tax rate and future bond sales 2011-2015. The proposed 2010-11 General Fund long term plan assumed a 2% decline in ad valorem taxes in 2012, a 3% growth in 2013; and 4% each year after. It also included a one cent tax increase in 2014-15. The five year plan indicated that there would not be a balanced budget for the total five years. The managed positions left vacant in the budget were left out for all five years. Mayor Burroughs asked about this year's projected draw down compared to the projection last year. Langley stated it was projected at $13 million but in February it was updated to $4.6 million due to economic changes. The projection had started with $8.5 million but was reduced over the past several months. Council Member Watts asked about the airport transfer. Langley stated that it was included in the figures. The new expense items in the out years had nothing specifically planned for but were included as a financial planning tool. Council Member Gregory asked about the funding for the resource officers. Langley stated that the school resource officers were not addressed in the budget. Fred Greene, Assistant City Manager, stated that he had spoken to the DISD and they were allowing to take one officer from the schools and put him on the street. Council Member Gregory felt that the cost sharing with the DISD for programs should be around 50% of the costs. Council Member Watts felt that there was a need to have a work session on this item and should be done with enough time for the DISD to alter their budget if needed. Mayor Burroughs felt it would be a good topic for a joint meeting with DISD. Greene stated that the DISD budget cycle started in February so it would have to be done early in the process. City of Denton City Council Minutes August 5, 2010 Page 6 Council Member Watts noted that, excluding 2014-15, the deficit was almost reflective of the new expenses predicted. He had a concern that there was still a growing deficit with another cent increase in out years. He suggested continuing to converge those lines as the fund balance was being used up very quickly. GO Debt Service Fund - Langley reviewed the updated long term forecast and assumptions and planned future bond sales and potential issues. The GO debt service fund did not have a proposal for a tax rate increase. Staff was recommending issuing $6.2 million in remaining GOs from the 2005 bond program, as well as $4 million in COs related to vehicle purchases and a facility maintenance program. Future issuances would depend on appraised value growth. The Public Safety Training Facility was scheduled to be sold in 2010-11 but that was no longer feasible. The project would be delayed until funding could be obtained. The future size and timing of a GO bond election would be dependent on economic factors Mayor Pro Tem Kamp asked about grant funding which was received for the Public Safety Training Facility which would be lost if the project did not proceed. Langley stated that there was a possibility of losing about $1.5 million. Staff was meeting next week to talk about those funds and possibly get them extended out to other years. Other Key Funds - Health insurance - employee premiums were going to increase by an average of 8% with the rate stricture aligned with the cost to the plan. The exact cost to the employee would be based on the type of coverage selected; the change would range from -$28 to $312 per month. Additional employee rate increases were likely in future years. Increases in co-pay amounts for urgent care, ER visits and a change in the prescription formulary was proposed. Other Key Funds - Non-Airport Gas Well Funds - it was expected to end 2009-10 with $2.1 million in unrestricted fund balance in the non-airport gas well fund. For 2010-11 $1.9 million in expenditures were proposed for a grant match for a fiber optic traffic control system Council Member Watts suggested more discussion was needed on the $1.6 million proposed to come out of the non-airport gas well fund for special projects to be determined later such as the Comprehensive Plan, Mobility Plan and new animal shelter facility. Langley stated that there would be work sessions on these separate issues to use the special project money. City Manager Campbell stated that the intent was to target a possible source of funding for these special projects but nothing would be done until Council had given the authority to do so. Council Member Gregory stated that as staff brought these items back for council consideration to be sure to include all of the costs for the DTIP. Other Key Funds - Parks Gas Well Funds - $350,000 in expenditures from the Parks gas well funds were proposed for: (1) an ultraviolet sanitation system at Water Works Park, a Lake Forest Dam study and North Lakes Dam study, (2) playground equipment at North Lakes softball complex, (3) property purchase at Mack Park, (4) reconstruction of softball fields at North Lakes City of Denton City Council Minutes August 5, 2010 Page 7 Park, (5) installation of the McKamy-Evers bridge, and (6) replacement of the Evers Park baseball scoreboard. Council Member Engelbrecht asked about renovating the softball fields at North Lakes Park. Emerson Vorel, Director of Parks and Recreation, stated that two were done last year, two this year and two were planned for next year. Council Member Engelbrecht asked about the balance in the Park Gas Well fund. Langley stated that the ending balance would be $240,000. Council Member Engelbrecht assumed that more revenue would be realized next year. Langley replied correct. Council Member Watts asked about an estimate of revenue into that fund. Langley stated that $365,800 of revenue was estimated for next year. Other Key Funds - Airport Gas Well Fund - Staff was recommending the creation of a new Airport Enterprise fund for 2010-11. The airport operations were previously included in the General Fund. Operations would be combined with the Airport Gas Well fund in a new enterprise fund. The proposed budget included one additional full-time employee. Return on Investment and franchise fee would be paid to the General fund. The 2010-11 budget included $2.5 million in funds for capital improvements to support the Airport Business Plan. Other Key Funds - the 2010-11 proposed budget had assumed an increase in funding for recipients of the Tourist and Convention fund but due to lower hotel tax receipts, there would be an approximate 18% reduction in funding. Parks Land Dedication and Parks Development Trust funds were newly budgeted for 2010-11. These were funds received from developers and could only be used within 1/2 to 1 mile from the development. Utility Budget Recommendations - Customer Service - Service enhancements recommended included (1) absorbing the credit card convenience fees in June 2011, (2) audio camera system, (3) ProfitStars Remit Plus Software, and (4) CIS maintenance. Recommended reductions included a reduction of hours of operation during the week and close on Saturday. Due to the expanded automated payment system, walk-up customer activity was not sufficient to justify extended hours. Utility Funds - The Public Utilities Board recommended approval of each funds except for the Solid Waste fund which was not recommended due to the concern over the inclusion of the additional franchise fee revenue. Due to the timing of the General fund budget, the following adjustment would need to be made: (1) the 2% merit increase would be eliminated and (2) internal fund adjustments would need to be incorporated as result of the 2% salary adjustment. Each utility fund was experiencing revenue declines due to slower growth compared to prior projections. Expenditure reductions had occurred in each utility fund to partially offset revenue declines. City of Denton City Council Minutes August 5, 2010 Page 8 The Electric Fund had base rate revenues lower than previous projections. There was no base rate increase for electric utility customers and no increases in full-time employees. Major CIP projects included systems operations center, distribution substations, feeder extensions and improvements and new residential and commercial service. The Water Fund revenue had been significantly reduced from the prior year forecast. A 9% rate increase was proposed for 2010-11 which represented a $3.23 monthly increase to the average residential customer. Major CIP projects included Lake Lewisville Water treatment Plant Rehab, utility line relocations, and Service Center renovations. Langley reviewed the water fund long term financial plan. Council Member Watts stated that the debt coverage due to new projects would cause the rate increase in four years to be over 20%. Langley replied that was correct. Staff had looked at comparisons to other cities and Denton was still competitive with them. The Wastewater Fund revenue had been significantly reduced from the prior year forecast. No rate increase was proposed and no new full-time employees. The major CIP projects included utility line relocations, interceptor upgrades and Service Center renovations. The Wastewater long term financial plan was reviewed in terms of beginning fund balance, revenues, and operating expenditures. Council Member King asked what rate increase would be needed to cover the shortfall. Howard Martin, Assistant City Manager, said it would be about a 5% increase. Solid Waste Fund - The economic slowdown had reduced revenue projections compared to prior year forecasts. The Keep Denton Beautiful expenses were added to the 2010-11 budget which included a franchise fee and indirect cost of service transfers to the General Fund. Five full-time employees were expected to be added; three employees from KDB and two new employees for Constriction and Demolition processing. Major CIP projects included landfill expansion and capital costs and mechanical processing equipment. The Solid Waste monthly fee increases and Solid Waste long term financial plan was reviewed. Mayor Burroughs questioned the landfill fees. Vance Kemler, Director of Solid Waste, stated that those fees were not included on individual bills but was a fee for individuals or companies to bring waste to the landfill. Council Member Watts stated that in the Solid Waste finance plan, the debt coverage ratio was 1.55 this year and projected to go down in future years. Langley stated that solid waste was not a utility so the debt is a general obligation debt. Staff was trying to maintain the same approach for Solid Waste as other funds. There was a significant sale this year which drove up debt costs. City of Denton City Council Minutes August 5, 2010 Page 9 Council Member Watts questioned how much of the solid waste rate increase was due to the proposed KDB transfer. Langley stated that the rate increase was 30 cents per month. The franchise fee was $18,000 which was one cent of the 30 cents. The rest was actual costs of the program. Council Member Watts asked if it was $30 for all customers. Langley stated that refuse would be charged $.15 and recycling would be charged $.15. Council Member Watts stated that moving KDB showed as a cost savings from the General Fund with revenue coming back but in essence it was shifting the burden from the General Fund to the Solid Waste customers. Langley continued with summary information for full-time employees, budget summary and the next steps in the budget process. Mayor Pro Tem Kamp asked about increasing the tax rate to the effective tax rate. Langley stated that would be one tenth of a penny or $ 40-50,000 for the General Fund and debt service. Mayor Burroughs stated that it would be a very small difference to go the effective tax rate but would be produce enough for the Urban Forester position, for example. Mayor Burroughs stated that once the Appraisal District set the value of the roll and certified it, there were still some properties under protest and asked if those were excluded. Langley stated that those were included in the figures. Staff took the lowest possible value to put in the roll. If the tax rate went to the effective rate, $47,000 in revenue would be realized with $32,000 for the General Fund. Mayor Burroughs asked if the continuing projected sales tax revenue loss was still at 5%. Langley replied correct. Mayor Burroughs stated that new sales tax figures would be in next week and that would be important information. Right now, the loss was at 2.6%. If the current trend continued and the year end loss was only at 2.6%, he questioned how much of additional revenue would be realized. Langley stated that if the loss was 3% instead of 5%, $45,000 would be gained. However, if the number continued to decline, there would be a need to be careful. City Manager Campbell stated it was generally better to be conservative in the estimate rather than overestimate. City of Denton City Council Minutes August 5, 2010 Page 10 Mayor Burroughs stated if Council had certain items they wanted to change and make expenditures in the budget, could the items be contingent upon the year end amount of sales tax revenue to be above a certain amount. That would provide additional revenue this year to set aside for a particular purpose for next year if the sales tax figures came in higher than expected. Langley stated that those could be one-time discretionary expenditures. City Manager Campbell stated that such items could be included in the budget with direction to hold them until after October 1st to make a final decision. Just because money for items were approved in the budget did not mean they had to be spent. Council Member Watts cautioned to be careful because of a need to reduce the General Fund by robbing Peter to pay Paul in terms of the tree mitigation fund and the Urban Forester position. It was hard to reverse a trend when situations got better. He questioned the funding for the new attorney. City Attorney Burgess stated that outside attorney costs this year were approximately $1.2 million. The proposal was to reduce the number of outside litigation work and paying $175 - $300 per hour in outside costs. The inside costs would be much less and as those dollars over time and as cases came in, there would be more realization of those costs. Mayor Burroughs asked if a litigator was being considered. City Attorney Burgess stated that she would either hire a litigator or reorganize some assets in the office to do the work. She stated that most of the annexation work was done in-house; maybe $7000 was for annexation issues. A lot of the cost was for TMPA. Mayor Burroughs indicated that he was having a problem with the tree mitigation fund proposal. Council Member Watts stated that some KDB events were similar to Solid Waste events so he could see Solid Waste being involved in the transfer. Suggesting the transfer when there was less pressure, might not cause as much attention. In terms of the franchise fee, if the solid waste fees were being increased just cover the solid waste fees, there would not be a discussion. It was coming into play because of the associated increase cost with the transfer of the program. However, he did not have enough of a problem with the franchise fee to block the transfer. Council Member Heggins agreed with transferring KDB to Solid Waste. Council Member Gregory stated that he had asked himself these questions regarding KDB: (1) was Solid Waste the appropriate place for the program - yes: (2) should the program be kept - yes; (3) should the funding be from Solid Waste revenues - yes and (4) should there be a franchise fees - no. His suggestion was to calculate the proposal so the franchise fee was not assessed for Solid Waste. Langley stated that would be $18,000. City of Denton City Council Minutes August 5, 2010 Page 11 City Manager Campbell stated a philosophical concern with the addition of those two functions. Each fund in the city should pay for services received and should be paid for services performed. KDB was extension of what Solid Waste was trying to do in the community. Mayor Burroughs suggested going back 3 years to see what the forecasted drawdowns were and compare to what was proposed this year to see how accurate the forecasts were. Council Member Watts felt the amount set aside for outside audits was rather large. Langley stated that the amount of the audit would depend on the type of audits being done. A typical audit was $20-25,000. Staff had already identified some areas to target for audits. Council Member Watts asked if the Internal Auditor position was part of the managed vacancies. Langley replied correct with $50,000 set aside for the position. He asked council if there was a consensus regarding the over 65 tax exemption. Council Member Gregory stated he was in favor of it for this year but to look at it closely for next year. City Manager Campbell stated that he would advise the Appraisal District to proceed as originally planned but staff would look at it for next year. Council Member King indicated that the exemption amount was a fluid figure as the exemption did not stay with the house. The exemption could change with a change in ownership. Council Member Engelbrecht indicated that he had heard comments from seniors in good positions who indicated they did not need the exemption and others who were not in a good position and needed the exemption. Mayor Burroughs stated that when Council was looking at the large preliminary gap, he knew that the added exemption could not be done. However, recently the figures had changed and there was the possibility now that it might be able to be done. Mayor Pro Tem Kamp stated that she had the same concerns as last year regarding the exemption. There was still the uncertainty on where to make up the funds. Langley stated that if the exemption were put back in the budget, the deficit could be drawn down from the fund balance or if the sales tax figures went higher, it could help. City Manager Campbell stated that staff would present information at the next meeting in terms of a summary on the status of the draw down, the Urban Forester position, the over 65 exemption and the effective tax rate. Council Member Watts indicated that he was more in favor of the over 65 exemption given the new information with new budget figures. The exemption had been behind over the years. He would also be in favor of including the Urban Forester in the General Fund. City of Denton City Council Minutes August 5, 2010 Page 12 Mayor Burroughs stated that certain codes such as tree preservation and health and safety had a proactive element that was necessary. Other things were more aesthetic in nature, that didn't involve health and safety. Aesthetic ones were reactive on a complaint driven basis rather than proactive. That might help with the proposed positions for gas well inspections. Mark Cunningham, Director of Planning and Development, stated that gas well inspections were much more technical than code enforcement inspections. A gas well inspector had to know more than code regulations and also had a different set of certifications needed. Some inspections could only be done with certain certifications and once certified, the employee must be a Civil Service employee. Council Member King felt more data was needed on code enforcement, whether reactive or proactive. The source of the citations might give room to not hire 4 new people but transfer into those tasks. Cunningham stated that the goal of the council was to have a proactive element to code enforcement. The recent annexations acquired 7000 acres to code enforce and staff was now getting into the three year process to get non-annexed properties into the city. Cunningham stated that the Urban Forester did issue citations that were paid as window fines in many circumstances. City Manager Campbell stated that the fund balance could be reduced by the amount needed to keep the Urban Forester in the General Fund or cut something out of the budget. Mayor Burroughs stated that he had a problem with using money in the tree mitigation fund for the Urban Forester as that was not what it was intended to do. Council Member Watts expressed a concern with hiring employees with grants as the City ended up with costs when the grant ended. Council Member Heggins stated that she was in favor of the Collection Specialist for Municipal Court as many people automatically did not pay their fines. Council Member King supported the continuation of the over 65 tax exemption. For those over 65, that might be a substantial difference. It might also be an incentive for building new homes here for retirement. Council Member Heggins agreed with Council Member King on keeping the over 65 tax exemption. Council had promised to do that and should do so. Mayor Burroughs asked what could be done to replace that money for the over 65 exemption. How would that expense be offset it as it was not budgeted for. City Manager Campbell stated that it had not been included in the budget to increase that exemption. City of Denton City Council Minutes August 5, 2010 Page 13 Following the completion of the Work Session, the City Council was to convene in a Closed Meeting to consider the specific item listed below. 1. Closed Meeting A. Deliberations Regarding Certain Public Power Utilities: Competitive Matters - Under Texas Government Code Section 551.086. 1. Receive competitive public power information from staff in the form of a proposed operating budget for Denton Municipal Electric ("DME") for the upcoming fiscal year, including without limitation, revenues, expenses, commodity volumes, and commitments, and the direction of DME; and discuss, deliberate, consider adoption of the budget and other matters, and provide staff with direction regarding such matters. The Council did not meet in Closed Session to discuss the above matter. With no further business, the meeting was adjourned at 1:12 p.m. MARK A. BURROUGHS MAYOR CITY OF DENTON, TEXAS JENNIFER WALTERS CITY SECRETARY CITY OF DENTON, TEXAS