1988-1511955L
NO gQ
AN ORDINANCE ADOPTING THE BUDGET FOR THE
FOR THE FISCAL YEAR BEGINNING ON OCTOBER
SEPTEMBER 30, 1989, AND DECLARING AN EFFECT
WHEREAS, notice of a public hearing on
of Denton, Texas, for the fiscal year
published at least fifteen (15) days in
hearing, and
WHEREAS, a public hearing on
the 6th day of September, 1988,
given an opportunity to be heard
CITY OF DENTON, TEXAS,
1, 1988, AND ENDING ON
'IVE DATE
the budget for the City
1988-89 was heretofore
advance of said public
the said budget was duly held on
and all interested persons were
for or against any item thereof,
NOW, THEREFORE, THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS
SECTION I The Budget for the City of Denton, Texas for the
fisca year -Beginning on October 1, 1988 and ending on September
30, 1989 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
SECTION II That the City Manager is hereby authorized to
trans ewe amounts of money contained in the Reserve for Employee
Benefit Adjustments as contained in the 1988-89 budget to the
various departments as needed
SECTION III That the City Manager shall cause copies of the
budget Eo a-filed with the City Secretary and the County Clerk of
Denton County
SECTION IV That this ordinance shall be effective upon its
passage an approval
PASSED AND APPROVED this the4QU day of September, 1988
le'4~1
RAY STCff WS, M YOR
ATTEST
.r
i7 A TER , CITY SECRETIUCY
APPROVED AS TO LEGAL FORM
DEBRA ADAMI DRAYOVITCH, CITY ATTORNEY
EXHIBIT A
PROPOSED AMENDMENTS TO THE PROPOSED 1988-89 BUDGET
The following changes to the Manager's Proposed Budget are submitted for Council's
approval of the amended budget
GENERAL FUND
Revenues
Increase
( Decrease )
in Funding
City Health Department inspection fees
$ 87,410
Decrease in Ad Valorem Taxes due to Decrease in Certified Tax Roll
(102,333)
TOTAL INCREASE (DECREASE) OF GENERAL FUND REVENUES
$ (14,923)
Expenditures
Parents Anonymous
( 1,000)
Life Planning/Health Service
( 4,480)
Ann's Haven Hospice
( 2,000)
Pre-Natal Clinic
( 3,000)
City County Joint Health Care Contribution
(79,474)
Reserve for Appraisal District Adjustment
(112,000)
Environmental Health
122,037
SPAN
2,000
Handi-Hop
2 , 000
Legislative Action and Issues
30,000
Library for Outreach Program
10,664
Street Construction for Additional Overlay Projects
10,663
Managers Contingency Fund
9,667
TOTAL INCREASE (DECREASE) OF GENERAL FUND EXPENDITURES
14,923)
SANITATION FUND
Expenditures
Decreased Administrative Transfer $ (16,311)
UTILITY FUND
Expenditures
Increased Administrative Transfer 16,311
GENERAL;DEBT SERVICE FUND
Decrease in Ad Valorem Taxes Due to Decrease in Certified Tax Roll $(575,000)
Amount to be Provided From Debt Service Fund Balance $ 575,000
3807F
ANNUAL BUDGET
CITY OF DENTON
ANNUAL PROGRAM OF SERVICES
FOR THE FISCAL YEAR 1988-89
M
iy ~°'hpli
I Yy~y~ 4 1
AS SUBMITTED TO
THE MAYOR AND CITY COUNCIL
BY THE CITY MANAGER
JULY 29, 1988
LLOYD V HARRELL, CITY MANAGER
CITY OF DENTON
MAJOR ISSUES REPORT ON THE
PROPOSED 1988-89 BUDGET
SUBMITTED TO CITY COUNCIL
July 5, 1988
Prepared by Submitted by
The Department of Finance LLOYD V HARRETLL
City Manager
Preliminary to the budget process, this report was submitted
to Council on July 5, 1988 It is provided here as an exhibit
for informational purposes
i
D
k;ITY of DENTON, TEXAS
July 5, 1988
MUNICIPAL BUILDING / DENTON TEXAS 76201 / TELEPHONE (817) 566 8200
TO THE HONORABLE, MAYOR AND MEMBERS OF CITY COUNCIL AND THE CITIZENS OF DENTON
The purpose of this report is to highlight major issues affecting the
preparation of the 1988-89 budget for the various city funds The report follows
the same format that has been used in prior years There is a statement of the
major issues, alternatives for dealing with the issues, and recommendations from
the staff
Once again, the major factor affecting the budget is the economy however, the
projections for the next fiscal year are more optimistic than those in the last two
years Preliminary indications from sales tax receipts, unemployment rates, area
forecasters and the State Controller's Office are suggesting that the Texas
economy has bottomed out and will experience some moderate growth during the next
fiscal year The budget is, therefore, built on revenue forecast based upon this
premise As you are aware, Denton has weathered the recessionary economy of the
last two years with little impact on overall city service levels Although there
was very little impact on service levels, there were a number of projects and
programs that were delayed because of the limited resources available Over the
past two fiscal years a backlog of these projects and programs has occurred The
demand for these services has grown even greater this year because of the problems
associated with past and anticipated future growth The theme for the 1988-89
budget is to continue with the same level of general service with moderate
expansion of new programs where possible The areas of expansion are primarily
areas where City Council had expressed a need for improvement in the 1988-89
Council Questionnaire form The five highest areas of ranking were
Area Average Score
o
Code Enforcement
7
43
o
Beautification Effort
7
29
o
Street Maintenance and Repair
7
14
o
Storm Drainage
7
14
o
Traffic Signalization
7
00
Major Issues Report to Mayor and City Council
July 5, 1988
It was not an easy process arriving at preliminary budget proposals Every
available resource was examined in order to provide for the continuation of service
along with moderate expansion in some service areas With these factors in mind,
the draft proposed budget was established with the philosophy of retaining the
City's fiscal integrity while keeping current level services and providing
attention to the above mentioned concerns In conjunction with this philosophy the
following are some of the major issues impacting this year's budget
MAJOR ISSUES - GENERAL FUND
1 GENERAL FUND RESERVE LEVEL - Over the past few years, the City Council and
staff have been committed to bringing the undesignated fund balance of the General
Fund to an acceptable level It was agreed that a generally acceptable
undesignated reserve fund balance level would be in the range of eight to ten
percent of total expenditures As you are aware, it is necessary to keep an
undesignated reserve in order to allow the City to absorb unexpected losses that
may occur from lawsuits, uninsured claims, natural disasters, revenue shortfalls,
etc Conversely, the reserve should not be so high as to create an undue burden
on the taxpayers The following is an illustration of the past three year's
unreserved balances, along with the projected balance for September 30, 1988
General Fund
As of
As of
As of
Estimated
9/30/85
9/30/86
9/30/87
9/30/88
Unreserved Balances $1,122,131
$1,515,934
$2,301,690
$2,558,000
% of Total Expenditures 6 lk
7 56
11 43.4
11 35/
The alternative choices relating to the unreserved fund balance level are
1 Allow the balance to stay at its current level
2 Use $270,000 of the fund balance as a resource to balance the 1988-89
budget
3 Use all, or a portion, of the balance to fund one time capital expenditures
4 Use part of the unreserved balance as an offset to the Health Insurance
Fund
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Major Issues Report to Mayor and City Council
July 5, 1988
Recommmendation Staff's recommendation is to utilize $27U,000 of the
unreserved balance as a resource to balance the operating budget This would then
bring the estimated fund balance to 9 11A of the proposed budget expenditures
2 REVENUES - The second major issue deals with General Fund revenues
A Sales Tax - The draft budget forecasts a 7 2A increase in collections
over the current budget amount of $4,595,000 This increase assumes an estimated
current year growth of 2 12A over budget and a 5% growth for next year The
projected budget of $4,927,091 is $332,091 above the current year budget amount
Part of Ethe estimated increase is based on collections from the sales tax on
telecommunication services, and the expanded base on which taxes are collected it
is also anticipated that the economy will grow at a rate of around 3~ for the next
fiscal year
B Property Tax - One of the major revenue sources to the General Fund is
the ad valorem tax The 198889 draft budget proposes keeping the actual tax rate
at $ 5928 per $100 valuation This rate will generate $12,838,864 for both debt
service payments and operations and maintenance expenditures at a 97% collection
rate however, this is based on a preliminary roll from the County Appraisal
District and contains a 2% estimate of potential adjustments to the tax roll prior
to the official certification This number may vary because of the number of the
valuation appeals applied for and the potential approval of those appeals
Because of the increase in valuation on the preliminary tax roll, the tax rate
of $ 5928 will generate $12,838,864 in total ad valorem taxes Of the total tax
amount, $5,172,754 will be needed to pay debt service on the city's General
Obligation Bonds, Certificates of Obligation and Contractual Obligations The
amount of debt service for 1988-89 is an increase of $1,027,518 over the 1987-88
debt service amount The increase is due to the issuance of the $1,100,000 C O 's
for the $00 MHZ radio system, the $500,000 airport improvement C 0 's, the $775,000
equipment Contractual Obligations and the Capital Improvement Program General
Obligation Bonds for 1987 and 1988 It was anticipated that the revenue generated
from the radio system, the airport leases, and growth in the tax roll would offset
the increased debt service requirements This revenue has not materialized In
fact, only $32,807 of additional property tax revenue for the General Fund
operations will be available from a $ 5928 levy For 1988, there is a change in
the formula for calculation of the effective tax and the roll back tax rate
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Mayor Issues Report to Mayor and City Council
July 5, 1988
Using the preliminary tax roll, the adjusted roll back rate for 1988-89 would be
$ 6139 per $100 valuation
The property tax alternatives are
1 Keep the tax rate at its current level of $ 5928 per $100 valuation
2 Reduce the tax rate to the effective rate of $ 5459 per $100 valuation It
would be necessary to reduce the proposed budget by $1,171,000
3 Raise the rate to the 8/ roll back limit of $ 6139 This would generate an
additional $457,000 worth of revenue
Recommendation Staff recommendation is to keep the rate at the current
level of $ 5928 per $100 valuation
C Other Revenues - The only other area of the General Fund where an increase
in charges is being recommended is in the cable television franchise The staff
has been in negotiations with the cable television company for over a year The
purpose of the negotiations is to implement a new franchise agreement It is
anticipated that an accepted franchise agreement should be in place by January 1,
1989 The draft proposed budget incorporates an increase of the franchise tax
revenue in the amount of $41,250 In order to generate this amount, the agreement
would raise the franchise rate from 34 to 5% for nine months of the 1988-89 fiscal
year
The alternatives for the cable franchise are
1 Keep the rate current and reduce the budget by $41,250
2 Raise the franchise tax to 5%
Recommendation - It is the staff's recommendation to raise the cable
television franchise tax to 5% effective January 1, 1989
3 NEW FIRE STATION - As has been indicated in the past, the Capital
Improvement Program provides for the building of additional fire stations in the
1988-89 fiscal year However, the Capital Improvement Program does not contain any
funding for manpower costs associated with the new stations which have been
estimated at $225,000 yearly In order to prepare for the opening of the stations,
-4-
Major Issues Report to ilayor and City Council
July 5, 1988
$75,000 was budgeted for 1986-87 and was put into a reserve account The 1987-88
budget provided for another $120,000 which brought the reserve account to $195,000
The draft proposed budget keeps the funding level at $120,000 for the 1988-89
fiscal year, thus bringing the reserve level to $315,000
the alternatives for funding the fire station reserve are
1 Only set aside a portion of the $120,000 in the 1988-89 budget, which would
allow for the allocation of funds elsewhere
2 Set aside $120,000 which will bring the reserve level to $315,000
3 Leave the reserve at $195,000 This would allow $120,000 to be allocated
to other programs
4 Deplete the reserve This would free up $315,000 to be allocated to other
programs
5 Increase the funding for the fire station to $225,000 which would
necessitate $105,000 being taken from other programs
Recommendation Staff recommends the funding of the reserve at $120,000 for
1988-89 This would allow the City to build up the reserve and make it easier to
meet the manpower costs of $225,000 that will be necessary for the new stations
4 NEW POSITIONS - In the 1988-89 draft budget proposal there are some new
positions recommended which will either pay for all or part of their costs
themselves, or are necessary in order to meet the community demand for additional
services,
All the position requests were closely scrutinized by the entire Executive
Review Committee, Finance Department and the Personnel Department More than 62 75
requestsi were adequately justified, but due to the tight budget, only 13 25
positions were included in the budget proposal Although these positions will help
in areas of increasing demand for services, we are still not able to keep up with
the growth of the city and continue to fall behind Only those absolutely
essential positions that will have the offset of additional revenues, or address
critical public service demand areas, are recommended
-5-
Mayor Issues Report to Mayor and City Council
July 5, 1988
The positions are as follows
Position
Lead Building
Technician
Main Street Director
Utilities Cost
Accountant
Code Enforcement
Officer (position
funded for
6 months)
Clerk/Typist
Department/ Full-Time
Division Equivalent Comments
Bldg Operations 1 This position is essential in being
able to keep up the maintenance of
the number of city buildings
Much of the expense for this
position will be offset by a de-
crease in contractual maintenance
expenses
Planning Dept 1 This position will serve as
coordinator of the Main Street
Program It will work in con-
junction with the State Main Street
Program in an effort to redevelop
the downtown area
Accounting 1 This position will work with the
Utilities Dept to develop cost
accounting information The Public
Utility Board has requested this
type of position Funding will be
provided for by the Utilities
Administrative transfer
Public Works 1 This position will increase our
staffing in this area from two to
three plus a temporary position
which is assigned from Building In-
spections This increased staffing
should substantially increase our
code enforcement efforts through-
out the city
PW/Engineering 50 This position is an upgrade from a
half-time to a full-time It will
help address the heavy clerical
workload in this area as well as
assuming the clerical assignment
for the airport staff
Civilian Jailers Police
2 These position will allow us to
substantially reduce the amount of
time patrol officers must spend
processing prisoners into our jail
as well as allowing for better
security and safety in the jail
area
-6-
Major Issues Report to Mayor and City Council
July 5, 1988
Department/ Full-Time
Position Division Equivalent Comments
Budget Analyst Treasury 1 This position which has been
recommended in the past by the
auditors will further enhance the
availability of staff to do cost
benefit analysis, monitor perfor-
mance measures and budget analysis
The position will report to the
Treasurer who will also assume the
title of Budget officer
Warrant Officer Police 1 Because of the backlog of warrants,
this position is necessary and will
be off-set by increased warrant
collections
Senior Secretary Legal 50
This position is necessary because
of the increased demand upon the
Legal Dept and will allow the
ability to expand the collections
area
Receptionist Personnel Adm 1
This position will help with the
increased traffic coming into the
Personnel Office and will free
other staff members for other
assignments
Court Clerk Municipal Court 1
This position will help handle the
increased workload in the Municipal
Court and will be offset by in-
creased revenues
Fire Maintenance Fire Operations 1
This position will provide for a
Mechanic
firefighter to be reclassified as
a fire maintenance mechanic In
order to keep current staffing
levels, the vacant firefighter
position will be filled In order
to offset the additional position,
the Fire Department will not fill
the Division Commander position
formerly held by Paul Reed
Personnel Generalist Personnel 1
This position will help alleviate
(funded for 6 months)
the current workload of the
staff Primary responsibilities
will be in the areas of training
assistance, interviewing, salary
surveys, research and special
projects
-7-
Major Issues Report to Mayor and City Council
July 5, 1988
Position
Clerk/Typist
Secretary
TOTAL
Department/ Full-Time
Division Equivalent Comments
Police
General
Govt
Less Position Eliminated
NET ADDED
1 This position will allow increased
productivity of the officers
assigned in the criminal investi-
gation division There is
currently only one secretary
assigned to assist the 17 CID
Officers within this division
25 This is an upgrade of the present
secretary from half-time to three-
quarter time This upgrade will
allow the secretary to handle the
increased necessary day-to-day
workload currently being done by
the City Secretary and the Adminis-
trative Secretary
14 25
1 0
13 25 Full Time Equivalent (does not
include MLK positions covered in
issue #10)
Recommendation It is recommended that the new positions defined above be
included in the 1988-89 budget
5 SALARY ADJUSTMENTS - The next major issue is that of salary increases for
employees There are several possible alternatives for salary increases
1 The first alternative would be to grant no annual pay adjustments
2 The second alternative would be to bring the various job classes to
minimum market as determined by the market survey conducted by the
Personnel Department The total impact to the General Fund would be
$1,870,302
3 The third alternative would be to grant a percentage increase to the
various job families
Recommendation Staff recognizes that resources in the 1988-89 fiscal year
will once again be limited However, because there were no salary range
adjustments granted in the 1987-88 budget year, staff feels that some adjustment is
necessary in order to keep us from falling further behind market The staff also
-8-
Mayor Issues Report to Mayor and City Council
July 5, 1988
recognizes that because of very large increased health insurance costs, employees'
costs for health care for dependents will be substantially increased next year
Because of these factors, staff is recommending a 44 salary adjustment for all job
families except Service /Maintenance, Temporary/ Seasonal and Executive Staff is
recommending that the Service/Maintenance classification receive a 57 increase
because it is 16% behind actual market average Staff is also recommending that
Executives receive a 3% increase and Temporary/Seasonal 0A The total cost of this
proposal to the General Fund would be $594,020
6 BENEFITS ADJUSTMENT - The benefits adjustment package that is being
recommended once again takes into consideration the items that have been postponed
in the past because of fiscal constraints
Recommendation The following benefit adjustments are recommended by staff
for inclusion in the 1988-89 draft proposed budget
Benefit Coat Comment
1 TMRS updated $58,300 This would bring the city's service credit
credit up-to-date which has not been done since
1984 It is further recommended that a TMRS
update be done on an annual basis in future
years
2 Martin Luther $10,178 This would increase the number of paid
King, Jr Holiday holidays for city employees from eight to
nine The $10,178 is for actual overtime
pay Lost productivity costs are estimated
to be $103,726
3 Classification $34,500 The city's job classification system is
system overhaul in critical need of overhauling having last
been comprehensively reviewed nine years
ago In order to administer wages and
salaries, a review should take place at
least every five years The amount budgeted
is for 50/ of the consultant costs only
The remaining 50% would be incurred in
fiscal year 1989-90 This amount also does
not provide costs associated for
implementation of recommendations from the
consultant
-9-
Mayor Issues Report to Mayor and City Council
July 5, 1988
Benefit Cost
Comment
4 Police Incentive $44,248
This would allow for the expansion of the
Pay (6 months)
police incentive pay program The current
program provides the following incentives
Level/Code Monthly Payments Certification
Level 1 $ 30 00 Intermediate
Level 2 $ 45 00 Advanced
- $ 50 00 Field Training
Officer
The expanded request includes
Certification/Education Mo Payment*
30 hours toward a degree $ 30 00
Field Training Officer $ 50 00
Intermediate Cert or Assoc Degree $ 60 00
Advanced Certification or Bachelors $120 00
*Figures are not cumulative
5 Fire holiday $52,516
This will permanently address the fire
Pay Restoration
holiday pay issue by granting a pay increase
to fire personnel and shifting to a compensa-
tory time system for future holidays
6 Fire Incentive $26,054
The resources in this plan will provide pay
Pay (6 months)
for the restructuring of the fire education
and incentive pay plan The plan will
encourage advanced fire training The plan
will also reward those who seek college level
fire training in both technical and
managerial areas Below is listed the
current and proposed incentive program
Incentive
Certification Pay
Level Cur Pro
Basic/EMT $ 30 $ 0
Intermediate $ 30 $ 50
Advanced $ 45 $ 75
Master $ 60 $ 100
*Paramedic $ 35 $ 100
*Paramedic pay cumulative with any one fire
certification level
7 Fire Pension $13,142
The resource for the increase allow for the
Plan Increase
phase-in process of 1/2% per year as agreed
to by the firefighters State law allows the
firefighters to increase their pension
contribution to 9/ which must be matched by
the city This increase will put the
contribution rate at 8%
-10-
Major Issues Report to Mayor and City Council
July 5, 1988
The $otal cost to the General Fund for all of the benefit adjustment
packages is $238,938
7 OTHER AGENCY CONTRIBUTIONS - In the draft proposal, the staff has included
the recommendations from the Human Resource Committee The committee has
recommended the funding of four new programs It has also recommended increases
for some 'current agencies and, in the case of SPAN and Handi-Hop, have recommended
a decrease in funding The requests and recommendations are as follows
Current
Agency
Funding Levels
Requests
Recommendations
Denton City County Nursery
$ 12,000
$ 15,000
$ 14,000
Friends of the Family
32,000
35,000
33,000
SPAN
35,000
36,000
34,000
RSVP
6,800
7,500
6,800
Fred Moore Child Care
25,000
26,000
26,000
Handi-Hop
34,707
36,000
34,000
HOPE
3,000
5,000
5,000
Parents Anonymous
0
9,000
1,000
Life Planning/Health Services
0
4,480
4,480
Ann'sl Haven Hospice
0
12,000
2,000
Denton County Pre-Natal Clinic
0
3,000
3,000
North Texas Alcohol/Drug Servi
ce 0
10,000
0
LaLeche League
0
1,190
0
TOTAL
$148,507
$200,170
$163,280
The alternatives are
1 Keep the level of funding at its current level of $148,507 This would not
fund any new programs and would not take into consideration any increases
in current funding This would release $14,773 for other programs
2 Fund at the recommended level
3 Reduce below the current funding level
8 DOWNTOWN DEVELOPMENT - Another major issue is the continuing development of
the downtown area As Council is aware, the City has been trying to establish a
Main Street Program over the past year The 1988-89 draft proposed budget contains
a request of $39,587 that will be used in conjunction with any amounts of
contributions or in-kind services provided by the downtown merchants to fund the
Main Street Program In addition to the $39,587 in next year's proposed budget,
$10,000 will be carried over from the current fiscal year for total city support of
$49,587 The program will allow for the hiring of a Main Street Coordinator The
Director will work in conjunction with the State Main Street Program in order to
-11-
Major Issues Report to Mayor and City Council
July 5, 1988
redevelop the downtown area The Main Street program relies heavily on the
activities of its manager, and 64/ of the budget goes to the manager's
salary Office space, tentatively valued at $18,000, will be provided by the
Downtown Association, $3,500 in furniture and $2,700 in supplies will make the
office functional Main Street training by the State and other organizations
is intense and continuous $3,700 is allocated for training and travel, which
will often be transferred to persons and organizations working within the
scope of the program Advertising promotional events is budgeted at $1,000
This funding will not cover all program costs, but represents an opportunity
to match or leverage private and other organizations' funding Special
services funding of $5,000 is allocated for historical architecture services,
and business consultants or will be used to pay the State a fee for such
services, if the State adopts a program for cities over 50,000 in population
The duration of the program should be three to five years
Alternatives regarding downtown development are
1
Increase
the tax rate over $
5928 in order
to generate more funds to be
allocate
d to the Main Street
Program
2
Make no
allocation for any downtown
proposal which
will allow the
$49,587
to be reallocated
3
Utilize
hotel/motel tax rec
eipts for
the
funding of
the Main Street
Program
This would allow
$49,587 to
be
re-allocated
in the General
Fund
4
Fund the
Main Street Program
at a total
of
$49,587
Recommendation Staff recommends the funding of $49,587 for the city's share
of the Main Street Program under the current $ 5928 tax rate
9 HEALTH INSURANCE FUND - The next major issue for the General Fund is the
funding of a subsidy to the Health Insurance Fund The city health insurance fund
is basically a self-insured fund Over the past several months, the fund has had
an enormous amount of shock loss claims Through April 30, 1988, these claims
have totalled $292,300 It is projected that by the end of this fiscal year, the
deficit in the fund will amount to $225,000
-12-
Major Issues Report to Mayor and City Council
July 5, 1988
In order to help offset this loss, the Personnel Department has made several
recommendations to the City Manager One recommendation calls for a transfer of
$170,000 to the Insurance Fund It also allows for an actuarial study at $30,000
Even with this allocation, indications are that the following increases will be
required of employees during the next five fiscal years
Year
Spouse Coverage
Dependent Coverage
Family Coverage
1988-89
20%
20/
30/
1989-90
20%
20%
30%
1990-91
10%
10/
20%
1991-92
10%
1016
20/
1992-93
10%
10/
20%
The General Fund portion of the $200,000 support to the Health Insurance Fund
is $111,662 With the transfer allocation and the additional employee
contributions, the Health Insurance Fund will still have a deficit balance through
the year The projected balances are as follows
Year Amount
1987-88 $ (225,000)
1988-89 $ (137,646)
The alternatives regarding support to the Health Insurance Fund are as follows
1 Do not provide any General Fund support and increase the employee's
contribution in order to reduce the deficit This would allow $111,662 to
be allocated elsewhere for other programs, but would require substantial
increases in employee contributions
2 Have the General Fund and other funds with employees contribute the whole
amount to make up the current deficit and future year projected deficits
3 Phase in the contributions from the General fund over a number of years
4 Do away with the self-insurance health fund and require that all employees
become members of the HMO
Recommendation Staff recommends the funding of the $170,000 transfer to the
health Insurance Fund and $30,000 for an actuarial study It also recommends the
increases for employee contributions as mentioned above
-13-
Mayor Issues Report to Mayor and City Council
July 5, 1988
10 MARTIN LUTHER KING RECREATION CENTER - As Council is aware, it is
projected that the Martin Luther King Center will be ready to open in December,
1988 The building of the center was provided for through Capital Improvement
Funds and Community Development Block Grant funds However, those funds did not
provide for any operation and maintenance costs of the center The center will be
approximately 20,000 square feet in size which is 8,000 square feet larger than the
current recreational centers This will mean increased maintenance and utility
costs for the additional square footage Although there is a larger amount of
square footage, the staffing level will be only slightly more than that at the
other centers In addition, the hours of operation will be the same as the other
recreational centers
The draft proposed budget includes funding of $28,936 for a recreation
specialist with the primary emphasis on youth athletics, a recreation leader with a
speciality in general children programs for $18,967, and also includes funding of
$5,754 for building attendants Total personal services cost is $53,657
Additional costs for supplies, services, utilities and pay back on the loan for the
heating system amount to $54,331 In addition there is $22,600 for maintenance and
$12,600 for custodial services funded in the Building Operations budget Thus,
General Fund support for the Center totals $143,188 In addition to the General
Fund support, additional equipment for the center will be paid for from the
Community Development Block Grand Fund and the Recreation Fund in the amount of
$100,000 and $50,000, respectively This brings the total funding for equipment
and fixed assets at the Center to $160,000
The initial General Fund request for the operation, maintenance, and equipment
costs for the Martin Luther King Center was $232,524 which provided for 79 hours of
operation as compared to 71 hours at North Lakes and 66 hours at Denis, and
substantially more personnel The reduced package recommends 66 hours of operation
for the MLK Center Total initial requests from all funding sources was $362,524
Of this amount, $205,450 was requested for additional equipment and fixed assets
The Executive Staff reviewed the proposal from the Parks & Recreation Department
for the funding and had reduced the amount to a total of $143,188
The alternatives for the MLK Center are
1 Delay opening of the center until after December 1, 1988 and use the
savings from that elsewhere in the General Fund
2 Fund the MLK Center at the original request This would add an increase of
$23,886 to the General Fund for operation and $65,450 for capital equipment
-14-
Major Issues Report to Mayor and City Council
July 5, 1988
3 Fund at the reduced level for phase equipment proposals and staffing over a
two year period
Recommendation Staff recommends that the Center be funded as presented in
the draft proposed budget in the amount of $143,088
11 BEAUTIFICATION IMPROVEMENTS - In order to address the concerns of City
Council for improved beautification efforts, the draft proposed budget has added
two new positions The first position is an additional code enforcement officer
funded for six months This position will allow the city to better regulate code
violations through improved citation issuance and enforcement It is anticipated
that this position will generate $2,500 in additional fines which will help offset
some of the costs of the additional position
The addition of one officer will bring the total number of code enforcement
officers to four However, one of the officers is a plan examiner borrowed from
the Engineering Division If the workload in the Engineering Division increases,
it may require the plans examiner to be recalled to that division sometime during
the year
The second position is proposed by reorganizing the staffing of the Planning
Department which allows for the hiring of a full-time senior planner This
position will be able to assist the Parks Department by completing a bikeway and
sidewalk plan The other beautification effort of the senior planner will be to
develop an entrance way plan as recommended by the Beautification Committee Other
efforts considered as part of the budget process but rejected because of the lack
of funds were
o Eagle and Bell Beautification Project $ 8,500
o Lillian Miller Parkway Landscaping $ 34,840
o Contracted litter pick up in the parks $ 8,568
o Downtown Beautification $ 5,000
o Contract clean-up (litter) $ 30,000
The alternatives for beautification improvements are as follows
1 Do not fund the new positions This would allow $27,627 to be
allocated elsewhere within the General Fund
2 Increase the tax rate over the $ 5928 and use the increased amounts to
do further beautification efforts
3 Fund one additional position and approve the reorganization
-15-
Major Issues Report to Mayor and City Council
July 5, 1988
Recommendation Staff recommends that because of the critical need for
beautification improvements in the city that the one additional position be funded
and the reorganization in the Planning Department take place
12 VISUAL ARTS CENTER - The city, as part of its contractual obligation with
the Greater Denton Arts Council, provides maintenance, utilities and some custodial
services for the Visual Arts Center Custodial support for 1988-89 is budgeted at
$3,750, maintenance support at $12,000 and, utility payments at $17,000 The Arts
Council had requested maintenance and improvement items totalling $53,100 as
opposed to the $12,000 recommended
The alternatives for the Visual Arts Center are
1 Provide the same level of support to the Visual Arts Center as we do
for other city buildings This would result in a total allocations
of $32,750
2 Fund the requests of $53,100 of maintenance and improvement items as
requested by the Greater Denton Arts Council This would require an
additional allocations of $41,100
3 Investigate modifying the lease agreement with the Greater Denton
Arts Council so this level of support could be reduced or eliminated
Recommendation Staff's recommendation is to maintain the Visual Arts Center
and provide custodial and utility support at the same level as we do for any other
city building
13 TAX EXEMPTIONS FOR PERSONS OVER 65 - City Council has expressed the
concern that individuals on fixed incomes, especially those over 65, are generally
not able to absorb additional property tax increases It was discussed by Council
that, in order to address this concern consideration be given to increasing the
over 65 property tax exemption The current exemption is $16,000 In the past,
City Council has reviewed the proposal to increase the exemption, but because of
the tight fiscal constraints has not been able to implement an increase however,
this year Council has established an exemption goal of $25,000 to be implemented
over time Staff has been reviewing options to achieve Council's stated position
of increasing the exemption to $25,000 Under the current number of exemptions
that are filed, every $1,000 increase would eliminate $13,338 of tax revenue to the
-16-
Mayor Issues Report to Mayor and City Council
July 5, 1988
General Fund If the exemption was increased to $20,000 the tax revenue loss would
be $53,352 If the exemption was increased to the target amount of $25,000 the
loss of revenues would increase to $120,042
The alternatives for the over 65 exemptions are as follows
1 Do nothing Leave the exemption at the current amount of $16,000 and
utilize the $13,338 for another purpose
2 Increase the exemption to $25,000 immediately and eliminate $120,042
of expenditures in the General Fund, or increase the tax rate above
$ 5928
3 Implement a goal of increasing the exemption by $1,000 to a total of
$17,000
Recommendation Staff's recommendation would be to increase the exemption by
$1,000 for the 1988-89 fiscal year
14 ECONOMIC DEVELOPMENT - The City provides monetary support for a joint
effort between the City and the Chamber of Commerce for economic development (this
year proposed at $34,000 and $50,000 for next year) In addition, the City
provides approximately 16 6%, or $26,776, of its total Municipal Services
Department budget for economic development The draft proposed budget for 1988-89
continues this level of support Discussions did occur during the review process
concerning the possibility of requiring the Economic Development Office of the
Chamber of Commerce to provide this support for the City of Denton
The alternatives for economic development are
1 Leave the funding as it is currently allocated
2 Require the Chamber to assume the activities that are currently being
done by the City This would allow $26,776 to be allocated elsewhere
3 Increase the City's effort in the area of economic development
Recommendation Staff's recommendation is to leave the funding at its
current level
15 Geographic Information System - Another major issue is the installation
of a Geographic Information System Staff has been reviewing a proposal to develop
and install a geographic information system This is a computerized software system
-17-
Mayor Issues Report to Mayor and City Council
July 5, 1988
that allows for computerized mapping and informational data retrieval The system
would be the cornerstone system for a number of future automotive functions The
plan that is under development calls for a five year lease/purchase program with
phased in operations for various departments The proposed implementation plan
calls for the Utility Department to be the first and only user of the system in
1988-89 The package includes additional hardware equipment for Data Processing, a
software geographic information system and additional staff necessary to fully
implement the system in the utility area Total staff cost for the package for the
first year is $84,663 Total first year costs of the package, including personnel,
equipment, lease, and license costs, are $246,891 Of the first year cost, the
Utility Fund would provide the entire amount After the first year program, the
annual General Fund portion of the cost of the system will be approximately
$120,000 per year for the length of the lease/purchase plan After the system is
purchased, annual maintenance and personnel costs would be required
Alternatives to the Geographic Information System are
1 Do not implement the system
2 Implement a scaled down version with Utilities being the majority user
This would allow for a limited use system that would be used primarily by
the Utility Department
3 Fund the five year implementation lease/purchase program of the Geographic
Information System
Recommendation The staff recommendation is to lease/purchase the Geographic
Information System on a five year basis, and to fund first year costs with Utility
System funds
16 Transportation Engineering - The last major issue for the General Fund
deals with transportation engineering and traffic signalization In the draft
proposed budget several new packages for the Traffic Engineering Division are
recommended The major addition to the budget is $20,000 for contracting with a
traffic consultant The consultant will review major traffic problems areas in the
city and make recommendations as well as examining the traffic implications of
private development
In addition to the consultant, there is $20,000 allocated for the purchase of a
wedge concrete saw, a hot melt applicator and two jackhammers This equipment will
allow the crews to be more efficient and productive when working in the field on
-18-
Mayor Issues Report to Mayor and City Council
July 5, 1988
current problem areas The last new package included is the proposal is $5,000 for
transportation planning This program will allow for the purchase of the North
Texas Council of Governments' TRANSPLAN/NEDS and TRACS software programs The
TRACS software package is a local area site impact analysis program which tests the
impact of new developments on the local roadway system The TRANSPLAN/NEDS
software program will provide for computer assisted transportation planning It
will aid in the forecasting capabilities of highway and transit networks
The alternatives for Transportation Engineering are
1 Eliminate from the budget the new packages This allows for the
reallocation of $45,000 to other areas
2 Increase the budget allocation for Transportation Engineering This would
necessitate the finding of additional resources or expenditure reductions
3 keep the new package of consulting services, equipment and software in the
proposed budget
Recommendation Staff's recommendation is to fund the $45,000 of new
packages.
MAJOR ISSUES - UTILITY FUND
The proposed utility budget for 1988-89 as submitted to the Public Utility
Board, shows total revenues for the operating budget of $81,923,000 in expenditures
and $83,123,000 revenues
New Positions - In the draft proposed budget, the electric department has 6 5
additional positions This brings the total positions from 140 0 to 146 5 Total
additional cost for these positions is $214,111 The positions are as follows
1 Computer Administrator The primary responsibility of this position will
be to act as the project manager for the AM-FM, Geographic Information System for
the Utility Department It will assist in the design of the specifications for the
system and will assist in the preparation of the requests for proposals This
position[ will also help in the oversight of centralized computer acquisition,
inter-connects and centralized programs, maintenance This position also will
furnish assistance to all utility departments for purchase of future equipment,
trouble shooting, and training
-19-
Major Issues Report to Mayor and City Council
July 5, 1988
2 Secretary/Electric Administration This secretarial position will provide
additional clerical staff to the Electric Utility which includes eight divisions
Included in its area of responsibility will be Energy Management which has been
added to the Electric Utility this past year, and the Budget Rate Administrator
functions which have been relocated to the Service Center The present staff
consists of one senior secretary, one secretary and one clerk/typist to serve
management personnel Due to the additional work load imposed by the load
management and customer incentive programs, this position is being recommended for
funding in the 1988-89 budget
3 Special Projects Supervisor/Electric Production This position will
coordinate and supervise the installation and operation of the back up diesel units
at the electric power plant In addition, this position will oversee special
projects such as remodeling activities, assessment of building needs and custom
construction projects at the plant
4 Maintenance Apprentice/Electric Production The maintenance apprentice
will service turbines by checking clearances on components and repairing and
replacing damage of unduly worn parts It will service high pressure boilers,
service condensors (by locating and stopping air leaks), and cleaning tubes It
will also be responsible for the inspection and repair of general planning
equipment
5 Electric Apprentice/Electric Communications This position is required to
have adequate staffing to maintain the radio system for all city departments
6 Results Engineer/Electric Production The results engineer will be
responsible for the plan and design extension modifications of the Spencer Electric
Generation plant It will act as a project engineer and coordinator of major
construction projects at Spencer Plant and will assist in computer programs and
computer studies of the Spencer Plant It will study Plant performance and make
recommendations for improvements
7 Administrative Assistant/Electric Administration This position is a
permanent part-time position which will report to the Executive Director of
Utilities The position will be utilized to perform routine tasks including
document research, prepare reports, graphs, and charts as required It will gather
factual and/or statistical data, investigate customer complaints, analyze findings
and take the necessary action
-20-
Mayor Issues Report to Mayor and City Council
July 5, 1988
The Water/Waste Water Department currently has budgeted for the addition of
seven and one-half positions This brings the total positions from 108 25 to
115 75 Total additional cost for these positions is $182,015
1 Administrative Assistant in Waste Water Administration This position
would bring to the Waste Water utility a full time position which is currently
being shared by Water/Waste Water and Electric Utilities divisions The individual
will act as secretary of the Denton County Water Study and as laision between the
Utilities Department and Customer Service division
2 Geographical Information System Technician/Waste Water Engineering This
position will allow for the gathering, coding and input of data bases for the new
AM-FM Geographic Information System This position will also review data to insure
for accuracy
3 Civil Engineer/Waste Water Engineering This position will be responsible
for engineering design, analysis construction and facilities management It will
also be responsible for management of consultant services and special assignments
This will allow the present engineering staff to work less overtime hours and
reduce the dependency on outside services
4 Light Equipment Operator/Sewer Collection This position will provide
support personnel to implement OSHA standards and highway safety procedure such as
barricades and flagging when field work is required
5 Field Technician/Waste Water Engineering this position will be
responsible for managing and conducting field activities such as sewer filming,
sewage flow testing, pressure monitoring, fire hydrant flow/C-Factor testing and
leak detection and management of geographical information system
6 Two Seasonal Technicians/Engineering These technicians will be
responsible for assisting field technicians in sewage flows, testing pressure and
monitoring, etc These positions will allow more in-depth analysis of infiltration
and flow analysis to obtain field information as required for meeting deadlines and
will allow the office technicians to meet deadlines within the office This will
be funded at 25 full time equivalent
7 Light Equipment Operator/Water Distribution This will allow utilities to
provide for implementation procedures initiated by OSHA and standards in highway
safety procedures
-21-
Major Issues Report to Mayor and City Council
July 5, 1988
8 Water Treatment Plant Maintenance Technician/Water This position will
provide on site maintenance at the new Ray Roberts Water Treatment Plant The
plant is scheduled to be operational by May, 1991 In order to allow for necessary
training and development for this technical position, it will be involved with the
construction and implement phases of the new plant The position will be filled
approximately October/November 1988 Construction should begin in February, 1989
ELECTRIC SUMMARY
No rate increase or decrease is planned in electric rates for 1989 However,
the opportunity for refund exists in the 1988 fiscal year Luring fiscal year
1988, variable fuel costs lessened the 2 01 per KWH charge due to the ability to
purchase natural gas on the spot market prices less than contract prices A refund
of approximately 5 25~ or 4E per KWH will reduce 1988 revenues by $2,888,000 The
staff is currently looking at ways to be able to refund this amount to the utility
customers This will also have significant savings in the General Fund because the
General Fund is a large user of electric utilities for its city buildings and street
lighting program The savings to the General Fund were used as resources for the
1988-89 budget
WATER SUMMARY
An 8 57 increase in water rates is projected effective in October, 1988 This
will be the last half of the increase needed to pay the cost for the Ray Roberts
Project with the first half occurring in 1987-88 A water rate study is presently
under way to determine the cost allocations and rate design for specific customer
classes The water department budget is based on revenues of $10,119,000 with
expenditures of $10,198,000 The large increase in expenditures is due to Ray
Roberts payments The fiscal year 1989 payment will be $1,882,000
WASTE WATER SUMMARY
No change is proposed for the sewer rate Total expenditures for 1989 are
budgeted at $6,169,000 Total revenues estimated at $6,270,000
-22-
Mayor Issues Report to Mayor and City Council
July 5, 1988
SANITATION FUND
The Solid Waste Department performs the function of collecting and disposing of
all residential and the majority of commercial refuse generated in the city The
department is composed of residential collections, commercial collections and
disposal divisions The rates for the residential service will remain at the same
level The commercial rates will increase April 1, 1989 based on the proposal that
was submitted to Council earlier this year The plan was a two-step phased
approach that called for $ 74 per cubic yard increase in roll-off charges and $ 13
per cubic yard for dumpaters in this fiscal year and an additional $ 74 and $ 12
increases respectively for 1989
It is anticipated in the 1988-89 budget that $7,050 will be collected from
various recycling programs and should significantly exceed the cost of the
operation of the program Any excess revenues from the program are pledged to
furthering beautification efforts
On the expenditure side, the additional packages provided in next year's budget
are one additional commercial truck driver, additional trash receptacles for the
square at a cost of $1,840, help Keep Denton Clean signs at at cost of $750 and,
an expanded recycling program and a $1,000 reward for recycling The expanded
recycling program will expand the current recycling program to include the
collection of computer paper from selected sites The $1,000 reward program for
recycling news print will institute a program where a customer will receive a
monetary reward for recycling This program has been very successful in other
cities and can be funded from the recycling revenues The cost for the additional
position of commercial truck driver is $25,854 and will be offset by a decrease in
overtime costs
SUMMARY
This has been a very difficult budgeting process as indicated in the major
issues report Some minor service levels were not restored in the current funding
level so that moderate new programs could be instituted There are a few new
positions added to the budget which will allow us to address areas that have become
an increasing concern over the past two fiscal years This report has been an
-23-
Major Issues Report to Mayor and City Council
July 5, 1988
attempt to bring these issues to the forefront and highlight them so that Council
can discuss these issues, and if corrective measures are necessary, it will allow
for discussion and proper decision prior to the submission of the proposed annual
program of services for 1988-89
Should you desire any additional information, or have questions prior to the
presentation of this report at the Council Work Session, please contact John
McGrane, the staff, or me, and we will be more than happy to assist you
-24-
JFMcG LVH of
3561F
EXHIBIT A
EXEC 621 CITY OF DEMON
Todays date GENERAL FUND PEVENUE SUMMARY
30-Jun-88 198E 99 BUDGET
FUND
100
Today's date is
30-Jun-BB
ACTUAL
ACTUAL
NP
REV
REVENUE B
FY97
REVENUE @
1981188
1987/88
1988/89
REF
SRCE
DESCRIPTION
4130/87
ACTUAL
4/10/88
ESTIMATED
BUDGET
PROJECTED I
a_xzaxaasaaaaazassx¢sxazaaaaaaaaaaaaasasaaaazza¢¢
aaea¢a eaazeaa_e__ ea aaa¢a¢cv¢vasaa aavsvvea¢ea
axea¢e¢aa¢xc
60
6001
CY AD VALOREM
6,594,931
6,604,776
7,794,657
7,788,486
7,725,222
7,821,293
60
6002
DEL AD VALORUM
34,458
209,472
13,137
194,287
158,045
173,200
60
6003
CURRENT-Pll
66,789
147,981
42,020
105,130
85,520
93,720
60
6004
PRIOR-P/I
69,749
95,466
68,467
78,837
64,130
70,280
6u
6006
TAX COLLECTION FEES
40,730
96,954
49,114
70,446
57,305
62,800
SUBTOTAL
6,806,657
7,154,649
7,967,395
- -
8,237,186
- -
8,090,222
8,221,293
sa¢aazsaaaeax
xaaeaaszaaea_a-ees¢e_¢vvxeasea=a_aca
ca c=xxc¢saxxx-_==aaa¢_xzi
62
6201
SALES TAX
2,130,818
4,422,362
2,912,832
4,716,042
4,595,000
4,927,091
62
6202
FRAN-LS8
164,306
164,306
171,518
171,518
165,000
177,000
62
6203
FRAN-STE
99,059
99,060
96 196
96,086
100,000
110,000
62
6204
FRAN-9 T COMM
83,435
89,369
88,891
88,891
144,000
130,141
62
6205
MIX BEV TAX
47,938
63,029
39,914
55,100
72,000
58,500
62
6206
HOTEL/MOTEL TAX
191,846
336,870
217,784
318,000
343,000
330,000
62
6208
BINGO TAX
31213
7,797
8,893
10,BuO
12,000
21,840
62
6209
FRAN-BANKS
0
73,585
0
69,000
65,uuO
60,000
62
6210
FRAN-7P&L
0
0
61,145
61,146
0
30,500
SUBTOTAL
3,320,675
5,256,378
- -
3,597,173
-
5,597,183
5,496,OuO
5,845,012
64
6403
SWIMMING POOL
2,257
29,870
62
15,000
35,000
35,000
64
6404
CEMETERY FEES
4,625
8,350
6,902
8,000
8 000
8,000
64
6405
COMMUNITY BLDG RENT
7,244
13,950
10,624
16,000
20,0(10
18,000
67
6406
AIRPORT
22,445
35,531
60,303
83,903
72 244
80,539
64
6409
AEC PROD ACT FEES
6,562
19,401
5,927
15,000
20,000
20,000
64
6410
ATHLETIC
41926
8,727
5,728
8,00
10,000
27,000
64
6411
AMB SRV FEES
81,985
136,177
165,442
291,000
i82,B90
283,000
62
6412
WILLIAM BD PARKINS FEES
0
9,408
14,364
14 364
11,400
14,784
64
6413
FIRE INSP
23,695
30,935
10,795
24,186
9,000
18,7136
SUBTOTAL
151,739
292,349
-
280,141
488,051
-
468,134
505,109
_-szsxa-
65
6501
WARRANT FEES
21,725
44,194
102,186
130,000
110,000
166,074
67
6502
ANIMAL POUND FEES
36,491
55,391
28,720
59,331
60,449
61,000
6503
AUTO POUND FEES
11,761
21,320
14,656
24,840
45,000
25,830
67
6504
MOWING FINES
4,868
12,308
2,430
14 000
7,500
16,000
65
6505
POL ESCORT 6 GUARD FEES
10,471
11,187
10,629
15,000
6,OuO
15,000
65
6506
COURT COST BRV FEES
89682
11,403
10,311
18,000
18,000
25,000
65
6507
ANIMAL CONTROL FINES
11,135
16,294
10,647
29,500
39,850
24,500
65
6508
DENTON POLICE FINES
293,847
474,639
302,165
600,000
782,700
700,000
65
6509
HEALTH DEPARTMENT FINES
1,245
1,865
149
200
1,700
0
65
6510
INSP FINES 6 FEES
75
265
117
Su0
0
5,000
64
6511
FIRE DEPT FINES
0
415
23,256
69,151
152,275
69,151
EXHIBIT A
(cont'd)
EXEC-621 CITY OF DENIUN
Todays date GENERAL FUND REVENUE SUMMARY
30-Jun-BB 1980-89 BUDGET
FUND
100
Today's date is
30-Jun-08
ACTUAL
ACTUAL
WP
REV
REVENUE @
FY87
REVENUE @
1981/BB
1987/88
1988/89
REF
SRCE
DESCRIPTION
4130/81
ACTUAL
4/30188
ESTIMATED
BUDGET
PROJECTED I
zzazzzzzzzxxaszzaazzzxaaxazaazazzzzazzzzaaaazzzzz
zzzzazzazzz
aaaazz zeez
zaza zzazazazzzzzzzzxzzezzazazazzaazx
65
6514
NTSU POLICE FINES
5,665
6,150
0
0
20,000
0
65
6515
TWO POLICE FINES
2,515
5,140
3,490
6,000
5,000
6,000
65
6516
PARKING FINES
18,589
32,775
27,859
40,000
30,000
40,000
65
6517
APPEARANCE BOND FORFETURE
84,480
102,457
30,779
40,000
40,000
40,000
65
6518
COURT ADM FEES
0
420
24,091
40,000
0
45,000
65
6519
ARREST FEES
0
696
9,512
10,000
6,750
0
-
SUBTOTAL 51-1-,-549
- 799,119 600,977 1,096,526 1,335,224 1,238,551-
aaa a a - a a a ~
66
6601
ZONE PERMITS k PETITIONS
39,865
81,365
24,992
47,000
119,000
10,000
6602
TAI CERTIFICATES
1,936
3,156
20
40
5,500
0
66
6603
WINE k BEER LIE/PER
5,197
7,685
4,027
6,800
11,000
6,800
67
6604
ELEC k PLUMB LIC
15,184
20,590
14,910
20,000
12,900
20,000
65
6605
VITAL STATS-BIRTH
7,930
18,508
16,799
28,500
18,500
28,500
67
6606
BLDG PERMITS
45,639
87,163
38,179
69,586
107,300
11,000
67
6607
MISC PERMITS
8,020
13,616
7,833
13,800
27,850
24,000
67
6608
LOADING ZONES
1,050
1,275
960
960
1 600
1,000
67
6611
R 0 N INSP FEES
5,820
11,488
5,012
6,000
12,000
7,000
67
6612
CURB CUT PERMITS
11,592
18,997
7,722
13 300
16,000
14,000
67
6614
MOBILE HONE LIC
9,302
9,503
10,194
10,10
11,500
10,500
65
6615
VITAL STATS-DEATH
4,249
71839
6,705
11,000
11,000
11,000
SUBTOTAL
156,304
280,775
135,413
-
227,136
354,150
263,00
6613
CASH 0/9
(402)
16011
11491
20
0
0
67
6701
PARKING METER BEE
5,709
8,996
6,116
10,000
12,000
10,000
67
6702
ELEC INSP
13,381
24,441
11,570
20,000
33,600
21,000
67
6703
PLOD INSP
16,542
31,963
14,155
26,000
35,600
21,000
67
6704
OT INSP
1,512
21008
64B
1,200
39000
11500
6707
SALE OF SCRAP MAT
39
40
73
73
0
0
65
6711
INTEREST INCOME
129,743
214,695
215,322
350,000
320,000
3b0,000
6715
M19C INCOME
37,216
63,116
62,254
70,000
69,769
70,000
6719
CERT OF OBLIGATION
0
0
25
25
0
0
0
0
0
0
67
6725
STREET CUTS
149,932
289,607
150,586
360,000
360,000
400,000
67
6728
CNTY CONTR-CIVIL DEF
3,729
111600
19,735
20,070
20,070
19,505
67
6729
FED CONTR-CIVIL DEF
11,494
22,447
10,i07
21,485
21,485
21,500
62
6730
CNTY CONTR-LIB
75,444
105,593
75,807
98,400
100,000
128,400
64
6733
CNTY CONTR-AMB SRV
106,339
222,838
170,326
227,105
234,000
227,105
64
6734
SM CITIES CONTR-AMD
0
40,793
43,917
45,918
39,675
43,918
67
6751
HONING CHARGES
11,6991
13,3851
253
15 750
10,500
18,000
67
6752
P U ANIMAL CARCUSES
1,523
1,904
2,057
2,500
2,000
2,500
6753
ORD SUPPLEMENTS
212
277
297
350
0
350
67
6773
C I P END FEES
1,067
1,485
542
1,000
1,650
1,250
EXHIBIT A
(cont'd)
EXEC_621 CITY OF DENION
ludays date GENERAL FUND REVFNIIE SUMMARY
00-Jun 08 19BB 89 BUDbEI
FUND
100
Today's date 1s
30-Jun-88
ACTUAL
ALIUAL
WP
REV
REVENUE @
FY87
REVENUE @
1987188
1987788
1908/89
REF
5RCE
009CRIPTION
4/30/87
ACTUAL
4/30/BB
ESTIMAIED
BUDGET
PROJECTED 1
sxasssaaaaxasvxaxasaasaasaasaaaaxsx
xxasxxasaxa
---e-ss --sss
_
015
7
--_e- ses.-
04
782
-s -se -a--.
896
267
1
a--vx-xc.-sx
349
1
261
esxaesvxee x_,
1,152,028
SUBTOTAL
551,781
1,03
,
,
,
,
,
,
__aa__--__--
assarmas-aeaa aaaxas--e_ _
_.x
- - -
aa-xxaaaxaaaaaaxaaxxaaxa,
7101
ADM TRANS-ELEC
844,203
1,440,561
716,503
1
1,119,291
090
111
1
1,2 8,241
890
21t
1
1,328,631
501
954
1
71
7102
ROI-ELEC
W
R
1,030,732
565
251
1,766,920
288
001
1
,623
1,10
579,159
,
,
991,844
,
,
992,844
,
,
1,065,919
71
7103
7104
ADM TRANS-
T
RUI-WTR
,
449,143
,
,
169,960
506,598
868,455
868,455
1,359,739
7100
TOR FROM MOTOR POOL
7108
ADM SRVS-SAN
134,166
210,fl0ri
134,166
110,000
000
30
210,000
000
30
255,829
263
30
7109
TRANS-DEF DRIVING
0
35,000
,
,
0
,
0
7114
TRANS FROM REV SNARING
ND
F
0,362
050
169
8,362
616
192
179,22
0
290,000
377,92
320,000
67
7116
U
TRAITS-BOND
,
,
0
7118
TRANS-5AN FUND
0
0
0
0
000
35
35,000
35,000
7119
TRANS-INS FUND
0
,
p
0
400,000
7150
DEBT TRANS-SPEC ASSESSMEN 55,205
218
N 191
71,163
249,010
211,202
211,2 3
211,2,1
269,000
7151
DEBT TRANS-SA
,
0
50
60
2,,87
2,301
2,387
0
64
1152
TRANS-REC FUND
0
,
000
50
1uO,KID
10, DUD
100,000
65,000
7153
IRANS-GEN PROD
,
SUBTOTAL
3,469,310
6,066,990
1,5,1,892
5,BB01421
5,9b8,146
111891BB1
C
TOTAL 14,9709115 20,8081075 16,897,131 22,794,401 22,913,425 24,015,742
saseaaaaaaaaaaasasasaas_s
EXHIBIT B
City 01 DLNIUN
BUM I (.UNPARISUNS
1988-89 BUUC,L1
URG ALIUAL HU80EI E51111AIE LURP FIIUG Spy CUM IN fEDUESI
LODE DESCRIPTION 1996-07 1997 DD 1997 80 1908 By
1790 fern nun~e~nrenn+et~~~r 11111111111 tffiennn nnnnrif 11111111111 n111filnr nfneeeir99
e
GENERAL GUVERNflENI
510,268
445,950
417,916
441,830
441,030
444,930
LEGAL ADMINISIRAIIDN
304,422
324,156
315,090
113,508
33011BO
346,108
MUNICIPAL JUDGE
48,346
95,112
08,414
81,418
81,944
91,810
PLANNING DEPARTMENT
355,242
393,359
191,161
373,'42
393,342
438,929
FINANLE DEPARTMENT
1,5941053
1,97g,VB2
1,911,078
1,965,101
2,021,710
2,126,448
MUIICIPAL SVO/ECUN REVEL
O
159,854
153,981
154,335
161,278
161,278
OPERATIONS ANALY019
74,201
01,505
19,372
00,812
65,726
85,126
PERSUNMIL DEPARTMENT
310,064
348,301
144,160
327,618
332,528
382,BJ1
DATA PROCESSING DEPT
962,060
909 719
911,638
904,096
915,991
910,018
BUILDING OPERAIlUMS
655,489
116,320
116,140
716,310
139,811
861,990
PAR49 M RECREAH UN DEP
1,)00,206
1,767,166
1,710,112
1,743,908
1,916,092
21018,477
LIBRARY
1181053
103,557
791,967
781,771
020,404
823,104
ANIMAL CONTROL
209,400
246,201
211,559
216 823
236,823
740,223
AIRPURI
80,421
19,441
19,629
91,164
93,464
931464
EMERGENCY MANAGEMENT
61,991
75,542
17,165
61,005
61,805
61,805
PUBLIC NURY9 DEFARIMENT
31105,198
3184619,2
31766,321
3,810,472
31904,156
31978,548
PULICE DEPARTMENT
31908,914
4,422,365
49114,574
4,310,672
4,4881321
41581,094
FIRE DEPARTMENT
31801,105
31093,111
3,914,190
3,916,316
41219,850
41219,216
DEPARIMENIAL EXP 10,700,267 20,56V,974 211,358,419 20,251,359 21,211,538 21,0141000
CONTRIBUTIONS 6 MISC 11688,714 2,208,352 2,119,601 2,167,442 21261,460 11011,742
TOTAL EXPENDITURES 20,389,041 22,769,226 22,53B,020 12,419,801 21,539,998 25,085,141
EXHIBIT C
RANKING OF SUPPLEMENTAL PACYAGE9
GENERAL FUND TODAYS DATE 30 Jun 68
STATUS FINAL RANK1116
XEC 621
INPUT PACKAGE DEPARTMENT/ DEP/DIV
nRDER TITLE DIVISION CODE
fk*f f*ff Ht**ftttttf t*4ff4kt htkt*lttftk *tt*f 44
PROJECTED REVENUE
CURRENT FUNDING
CUMULATIVE
STATUS SUFFL F0 CE TOTAL
CODE AODUNI W/TRAMS
*****f* ***fff*ffff lfffffftfff
419 But
FUNDING
VARIANCE
W/ TRANS
*ffffff*fff
24,616,498
2,196,697
4 SFECIAL SERVICES
LEGAL
ADM
R
5,000
1,848
2,192,849
1 RESTORATION CLY/TYPIST
PUB WYS
PW/AD
R
6,428
4,767
2,188,082
1 FOUR PATROL OFFICERS
POL
P/PAT
R
114,640
114 640
2,075,442
6 REC CTR SUP ML KING RC
PKS/REC
PR/R
R
11,444
1,444
2,041,998
12 UT COSTS/60LDFLD TEN CTR
PYS/REC
PR/L
N
2 295
1,295
2,039,703
IDA MLK OTHERS
ACCT
MISC
N
54,331
54,331
1,985,372
10 ML KINB REC CTR MASTER
PYS/REC
PR/R
N
53 657
51,657
1,931,715
12 CS/2 microcomputers
FINANCE
F/CS
N
12,0,10
0
1 911,715
2 SPECIAL SERVICES
FIRE
F/A
N
15,0(10
15 000
1,916,715
42 INSURANCE
ACCT
MISC
N
It, 0'10
11°,000
1 804 715
7 PERSONAL SERVICES/TEMP
LEGAL
ADM
N
7112
540
1,804 175
5 TRAVEL APPA IELEC)
LEGAL
ADM
R
990
0
1,804,115
G Acct/Utilities Cast Acct
FINANCE
F/ACC
N
46 132
n
1 804,175
1 RESTORE 9 FIRE FIGHTERS
FIRE
F/O
R
315,598
115 598
1,488 577
3 SERVICE REDUCTION
FIRE
F/A
R
762
',762
1,484,815
6 SCBA / SPARE TANYJ
FIRE
F/O
R
23,950
2, 950
1,460,865
3 SUPPLIES
JUD
MC/JD6E
N
7110
700
1,461),165
2 ALTERNATE JUDGE
JUD
MC/JDGE
N
3 191
3 IBI
1 456,984
6 MLY, JR CTR MAINT
PKS/REC
B/OPR
N
22 600
18,`55
1,438 429
10 LIBRARY PLUMBING
PYS/REC
B/OPR
N
2 00
1 642
1 416 787
1 BASIC MAINTENANCE
PYS/REC
B/OPR
R
91,497
19 291
1 417,495
4 VEHICLE MAINTENANCE
PUB WYS
PW/TR
R
9 'f)"'fj
10110
1415 495
2 restore clerk
FINANCE
FICS
R
17 974
(0)
1,415 495
17 YID MINI CMP F MOORE PK
PKS/REC
PR/R
R
5 8)5
5 8 5
1 409,660
1 REF SPEC SER - ADULT
LIBR
L/AS
R
11,270
11,270
l 398 390
1 SERVICES
JUD
MC/JDGE
R
4,471
4 471
1 '93 919
2 FAC HR OPR CUTBACK YR
PKS/REC
PR/R
R
17 776
17 776
1,376 141
15 WANG PC FOR CUST SER
DATA PR
DP/NP
N
8 612
(0)
1 176 143
7 CRT FOR WATER
DATA PR
DP/DP
N
1 036
0
1,376,141
3 MC/ restore clerk
FINANCE
F/MC
A
14,955
14 955
1 61 188
3 SIGNS,PAV MK65,TRFC LTS
PUB WYS
PW/TR
R
It 806
11,086
1,149 102
5 IBM PC FOR CUST SEA
DATA PR
DP/DP
N
4 070
10)
1,349 302
8 CUST MLY JR REC CTR
PKS/REC
B/DPR
N
12 600
10,345
1,138,957
B BYS CH1LD1 8-15
LIBR
L/S
14
,000
00
1,115 957
4 LEAD BUILDING TECH
PYS/REC
B/OPR
N
36,973
30,356
1,305,601
40A TRAFFIC CTTRL EGI1P
PUB WYS
PW/TR
N
21),000
20 000
1,285,601
EXHIBIT C
(cont'd)
RANVIMG OF SUPPLEMENTAL PACKAGES
GENERAL FUND TODAYS DATE 30-Jun-88
STATUS FINAL RANYING
EXEC 621
CUMULATIVE
FUNDING
INPUT
PACKAGE
DEPARTMENT/
DEP/DIV
STATUS SUPPL PCYGE
TOTAL
VARIANCE
ORDER
TITLE
DIVISION
CODE
CODE AMOUNT
W/TRANS
Wl TRANS
ff#f#
}}}}}##f tf*f#ffttf ftftff
#ftftfttftt
}ff}ttf
#i ifttt ff#fffftfft
kkf*}*f tf tf
ffftttt#}*t
41
SALARY ADJUSTMENT
ACCT
MISC
N
767,300
767,300
518,501
7
PLANS EXAMINER
PUB WKS
PW/Bl
R
19,964
19,964
498,337
6
PERSONAL SER /OVERTIME
LEGAL
ADM
R
1,290
991
497,344
14
MAINTENANCE WORKER
PUB WKS
PW/SP
R
19,137
19,137
418,207
5
AFFIRM ACTION RECRUITMENPERS
ADM
R
4,850
3,077
475,130
11
FAC HRS CUT BACK LST YR
PKS/REC
PR/L
R
3,200
3,200
471,930
5
AMBULANCE -TYPE I
FIRE
F/E
R
22,575
21,575
449,355
3
PREVENTIVE MAINT
PKS/REC
B/OPR
N
25,000
20 526
428,829
4
CAPITAL EXPENDITURES
POL
P/PAT
R
5,920
5,920
422,909
1
MAIN ST PROGRAM
PLANNING
PLAN
N
39,587
39 587
383 322
7
RIN BEAUT EDMT OPR
PVS/REC
PR/P
R
14,540
14,540
368,782
16
RECLASS CIVIL ENGR
PUB WYS
PWIE
N
792
753
368,029
15
EXPAND ANIMAL SHELTER
PUB WKS
PW/AC
N
3,400
1,400
364,629
22
TRANSPORTATION PLANNING
PUB WYS
PWITR
N
5,000
5,000
359 629
1
SECRETARY
GEN GOVT
CHO
N
1,100
2,272
357,157
2
CAPITAL EXPENDITURES
POL
P/CID
R
6 089
6 089
351,268
3
CAPITAL EXPENDITURES
POL
P/ADM
R
51,00
51,000
300,68
PURCH-SERVICES RESTORED
FINANCE
F/PUR
R
10 150
5,184
295 OB4
2
FULL-TIME SR PLANNER
PLANNING
PLAN
N
6,000
6 000
289,084
18
YOUTH ATHLETIC OFFICIALS
PKS/REC
PR/R
R
15,500
15 500
113 5B4
4
Purch services
FINANCE
F/PUR
R
2,630
1,1'0
272,254
5
Treasl overtiee,travel
FINANCE
F/TREAS
R
440
830
271 424
1
Printing budget 1 CAFR
FINANCE
F/ADM
R
6,826
5 B59
265,564
6
IBM PC FOR FINANCE
DATA PR
DP/DP
N
4,570
3 923
261,642
11
CODE ENFORCE OFFICER
PUB WKS
PY/AD
N
19,054
10,648
250,994
5
TRAFFIC ENGINEER
PUB WYS
PW/TR
N
20,000
20,000
230,994
17
IBM PC FOR CITY ATTY
DATA PR
DP/DP
N
4,070
3,132
217,861
9
BOTAN k BEAUT SUPPLIES
PKS/REC
PR/P
R
3,238
3,2'8
224 623
4
SWIM POOL HRS OF OPR
PKS/REC
PR/R
R
12,095
12,095
212,528
3
CHEN 1, FERT PROGRAM
PKSIREC
PR/P
R
22 743
21,743
189,785
12
IBM PC FOR ACCOUNTING
DATA PR
DPIDP
N
12,570
7,165
182,420
11
FIRE STN AIR CONDIT
PKS/REC
B/OPR
N
17,000
13 958
168,462
2
SHARED PRINTER
DATA PR
DP/WP
N
1,845
6,825
161,637
3
SERVICES/TRAVEL
LEGAL
ADM
N
600
462
161,176
19
CRT'S FOR PURCHASING
DATA PR
DP/DP
N
3,108
1,572
159,604
16
REPLACEMENT OF RIB 43790
PKS/REC
PR/P
R
1,701
3,701
155,903
15
TOWARD EXCELLENCE
PERS
ADM
N
5,250
3,131
152,572
19
GEN MAINT /VIS ARTS BLDG
PKS/REC
B/OPR
N
12,000
9,852
142,719
32
REPLACEMENTIRIB 13760
PKS/REC
PR/P
R
6,957
6,957
135,762
35
PURCHASE TREE SPADE
PKS/REC
PR/P
N
12,112
12,112
123,650
6
3 CIV JAILERS
POL
P/PAT
N
46,655
46,655
76,995
BUDGET ANALYST
FINANCE
F/TREAS
N
27,542
6,645
70,350
11
IBM PC FOR FIRE DEPT
DATA PR
DP/DP
N
4,070
4,070
66,280
1
SERVICES RESTORATION
MS
ED
R
6,943
6,943
59 337
21
MOTORGRADER
PUB WYS
PW/SC
R
34,869
14,869
24,468
1
ADMINISTRATIVE SER
PKS/REC
PR/A
R
12,594
12,594
11,974
11
WARRANT OFF/BAILIFF PAT
FOL
P/PAT
N
28,392
28,192
116,5181
EXHIBIT C
(cont'd)
RANKING OF SUPPLEMENTAL PACYAGES
SENERAL FUND
TODAYS DATE
30-Jun-BB
STATUS FINAL RANKING
C621
CUMULATIVE
FUNDING
NPU1 PACKAGE
DEPARTMENT/
DEP/DIV
STATUS
SUPPL PCYGE
TOTAL
VARIANCE
ER TITLE
DIVISION
CODE
CODE
AMOUNT
W/TRANS
W/ TRANS
if lMiif f#iftffffifftfffH
flffffififf
feftlff
fifffif
ffffitiffff filfffffRti
tiifi if Rlf!
i RESTORE PARTIME
DATA PR
DP/WP
R
10,401
9,049
(25,566)
2 FULL-TIME CLK/TYPIST
PUB WKS
PW/E
N
7,384
7,019
(32,585)
1 SENIOR SECRETARY
LEGAL
ADM
N
14,618
10,000
(42,585)
4 FIRE FIGHTER
FIRE
F/O
N
24,426
24,426
(67,011)
1 RECEPTIONIST
PERS
ADM
N
16,943
10,782
(77,793)
8 1 CLK TYP IRFT)
POL
P/CID
N
15,956
15,956
(93,749)
B HOSE AND NOZZLES
FIRE
F/0
R
30,649
30,649
1124,398)
7 GENERATOR SETS
FIRE
F/0
R
4,5uO
4,500
(128 898)
3 RECL9IF/PER9 ALYST/TRNR
PERK
ADM
N
4,803
3,048
1131,945)
10 MCI 2 addl C-5 clerks
FINANCE
FINE
N
18,416
18,416
(150,361)
5 ATHLETIC FIELD NAINT,
PKSIREC
PR/P
R
18,000
IB,000
(168,361)
15 RECLASS ENBR TECH 11
PUB WVS
PWIE
H
1,271
1,208
1169,570)
9 AFFIRMATIVE ACTION
PER9
ADM
N
9,471
6,009
(175,5791
15 REPLACEMENT OF RIG 13800
PKSIREC
PR/P
R
4,551
4,551
(160,130)
9 Ads Senior Secretary
FINANCE
F/ADM
N
580
498
1180,628)
15 POLICE CAR BAR (CASE)
POL
P/PAT
N
2,770
2,770
1183,398)
11 MCI Ct clerk reclass
FINANCE
F/MC
N
0
(0)
(183,398)
3 OVERTIME
DATA PR
DP/WP
R
1,500
1,305
(194,703)
3 SERVICES
MS
DA
R
4,994
4,894
(IB9,547)
6 WP OPR RECLASS
PUB WKS
PWIAD
N
291
216
(189,813)
2 PRGM CHILDREN YIN SER
LIBR
LIPS
R
21,357
21,357
1211,170
12 BRONCO DECK PIPE
FIRE
FIG
R
2,500
2,500
(213,670)
2 PERSL GENERALIST
PERS
ADM
N
13,787
8,748
(222,418)
25 EMS REPL EBMPT
FIRE
FIE
R
20,000
20,000
(242,418)
13 IBM PC FOR PERSONNEL INS,DATA PR
DPIDP
N
4,070
2,582
(245,000)
10 IWO 4-DR SEDANS
POL
P/CID
N
0
(0)
(245,000)
2499 ENVIR IMPACT STUDY
FINANCE
MISC
N
25,000
25,000
(270,000)
BUBTDTAL 2,665,941 2,466,691
34
EAGLE - 1 - BELL - BEAUT
- PKSIREC
PR/P
R
-
8,500
1278,500)
43
615
ACCT
MISC
N
25,000
25,000
1303,500)
24
REPLACEMENT/RIG 13500
PKSIREC
PR/P
R
4,417
4,417
820
(307'917)
737)
(316
23
REPLACEMENTIRIB 13620
PKS/REC
PRIR
R
R
8,820
437
15
8,
674
12
,
(329,411)
2
INSECT/RODENT CONTRL
PKS/REC
BIOPR
R
,
500
3
,
221
2
16
CIVIL SERVICE PHYSICALS
PERB
ADM
,
428
,
428
1331,060)
,
2
27
SUPPLIES
CONCRETE TESTING EDNT
M9
PUB WKS
OA
PWIE
R
N
580
551
(332,611)
14
DICTAPHONE TAPES
FIRE
F/D
R
1,100
1,100
(333,711)
17
ENGR STDY FIRE STNS
PK9/REC
B/OPR
N
12,000
9,852
840
34
1343,564)
4041
(378
40
L MILLER PKWY LANDSCAP
PKS/REC
PR/P
N
N
34,840
100
1
,
046
1
,
1379,449)
30
SPEEDY MOISTURE METER
PUB WKS
PWIE
N
,
100
5
,
925
3
(583,374)
2
SUNDRY CODE SUPPLEMENTS
LEGAL
ADM
R
,
1
650
,
047
1
1384,421)
13
6
EMPLOYEE HANDBOOK
INTERACTION MGMTICERT
PERB
PEAS
ADM
ADM
R
,
11,400
,
7,233
1391,654)
13
FIRE STN FURNISHINGS
FIRE
F/O
R
5,600
5,600
4
1397,254)
100)
1405
9
l ELK TYP (RFT)
POL
P/CID
N
7,846
450
7,8
6
420
,
(405,528)
26
10 X 14 METAL BLDG
PUB WKS
PW/E
N
EXHIBIT C
(cont'd)
RANKING OF SUPPLEMENTAL
PACKAGES
GENERAL FUND
TODAYS DAT
E
30-Jun Be
STATUS FINAL RANKING
EIEC
621
CUMULATIVE
FUNDING
INPUT
PACKAGE
DEPARTMENT
/ DEP/D1V
STATUS
SUPPL PC)GE
TOTAL
VARIANCE
ORDER
TITLE
DIVISION
CODE
CODE
AMOUNT
W/TRANS
Wl TRANS
((flit
M lifilm}MfMM#Mtttt tttt#Mf#t
t lit#t#t
t
lit}ttft
ftttt lit}t}}
M}tttttftt
f#tff}MfH
IU
MAINT WORKER
PUB WKS
PW/TR
N
39,371
39,371
(1,133,521)
4
51 OVERTIME
PEAS
ADM
R
3,535
2,243
(1,135,764)
11
UPWD MOBILITY PROM A/ACT
IPERS
ADM
N
5,740
5,642
0,139,406)
14
PKS6REC COMPR MSTR PLAN
PKS/REC
PR/A
N
12,500
72,500
(1,211,906)
19
SEE 4 10
FIRE
F/A
N
9 800
9,800
11,221,706)
25
Parch Fixed assets
FINANCE
F/PUR
N
3,000
1 517
11,223,224)
14
EMPL ASSISTANCE PROM
PERS
ADM
N
8,665
5,498
(1,228,722)
14
REC DIV OFFICE SPACE
PKS/REC
B/OPR
N
30 077
24,694
(1,253,416)
14
Ada Perf Report
FINANCE
F/ADM
N
2,600
2,232
(1,255,6481
7
BLDG MAINT NECH 11
PKS/REC
B/OPR
N
27 821
22,842
(1127B,409)
16
CS/ CIS technician
FINANCE
F/CS
N
21,683
10)
(1,218,489)
18
TRAFFIC SIG TECHNICIAN
PUB WKS
PW/TR
N
61,800
61,800
11,340,209)
7
6 ADDTL PAT OFF
POL
P/PAT
N
192,178
192,378
11,532,6611
43
CC/CTY HL CURB CUT CLOS
PKS/REC
PR/P
N
5,100
5,200
11,537,867)
18
CTY CUSTOD CLNG UPORD
PKS/REC
B/OPR
N
68,040
55,861
(1,593,730)
16
DNA RECCTR REPR/MAINT
PKS/REC
B/OPR
N
4,580
3 760
(1,597,491)
22
AEC LDRS/REG FULL-TIME
PYS/REC
PR/L
N
30,212
30,212
(1,627,703)
24
PICKUP 518 TEC CREW
PUB WKS
PW/TR
N
18 463
J8,463
(1 646,166)
25
PICKUP NNT WY CREW
PUB WKS
PW/TR
N
18,763
18,763
(1,664,929)
19
ENGINEER TECH I
PUB WKS
PW/E
N
22 715
21,591
(1,686,520)
44
DOWNTOWN BEAUTIFICATION
PKS/REC
PR/P
N
5 000
5,000
(1,691,520)
7
LIBRARY CLERK
LIBR
L/AS
N
15 894
15 894
11,707,414)
12
MAINT WORKER
PUB WKS
PW/TR
N
50,813
50,811
11,758,2211
24
EMS-TRAINING
FIRE
F/E
N
455
455
(1,758,682)
37
EIT HRS OPR /REC CTRS
PKS/REC
PR/R
N
26,139
26,139
(1,784,821)
31
UPDATE/CORRECT CITY NAPS
PUB WKS
PW/E
R
3,775
3,588
11,788,409)
20
CASHIER/ELK TYPIST
PKS/REC
PR/A
N
13 417
13,417
(1,801,826)
41
NL GLF DR RG IRR16 SYST
PKS/REC
PR/P
N
6,500
6,500
(1,808,326)
5
BLDG MAINT TECH
PKS/REC
B/DPR
N
33 116
27,189
(1,835,515)
33
PERSONAL COMPUTER
PUB WKS
PN/E
N
5,775
5,489
11,841 0041
48
TEMP/SEAS STF PRBN EIPAN
PYS/REC
PR/R
N
6,710
6,710
11,847,7141
20
TRAFFIC SIGNAL TECH
PUB WKS
PW/TR
N
37,800
17,800
(I,BB5,514)
6
PUB ED LIBRARY
LIBR
L/ADM
N
13,597
13,597
11,899,1111
47
RECOG 6 AWARDS PROM
PKS/REC
PR/R
N
3,000
3,000
11,902,1111
14
STILL VIDEO SYSTEM
POL
P/CID
N
15,476
15,476
(1,917,587)
30
10 PAS VAN/LIFT HANDICAP
PKS/REC
PR/R
N
9 826
9,826
11,927,413)
11
TOYS FOR CHILDREN
LIBR
L/S
N
1,595
1,595
(1,929,008)
16
NEW WANG SYSTEM
DATA PR
DP/WP
N
73,175
63,660
(1,992,669)
12
MVP DESKTOP D1C SYSTEM
PUB WKS
PW/E
N
2,986
2,838
(1,995,507)
27
CS/ CIS Representative
FINANCE
FICS
N
IB 031
0
(1,995,501)
21
DNTN PROP/CC BRNDSKPR
PKS/REC
PR/P
N
17,515
17,515
(2,013,022)
21
Ada Prof Trng
FINANCE
F/ADM
N
700
601
(2,013,623)
31
BROCHURE UPGRADE
PKS/REC
PR/R
R
1',150
31,150
(2,046,773)
21
IBM PC FOR PARKS
DATA PR
DP1DP
N
4 070
4,070
12,050,843)
24
WANG PC FOR LIBRARY
DATA PR
DPIWP
N
8,632
8,632
(2,059,475)
46
PUB REL k PROMOT PRGM
PKS/REC
PR/R
R
10,000
10,000
12,069,4751
45
38 PASSENGER OUR
PYS/REC
PR/R
N
21,182
21,182
12,090,657)
5
INFO 0 REFER SER A/5
LIBR
L/AS
N
18,941
18,941
12,109,598)
EXHIBIT C
(cont'd)
RANKINI3 OF SUPPLEMENTAL PACKAGES
GENERAL FUND
TODAYS DATE
3u-Jun 88
STATUS FINAL RANKING
XEC 621
CUMULATIVE
FUNDING
INPUT
PACKAGE
DEPARTMENT/
DEP/DIV
STATUS
SUPPL PC)8E
TOTAL
VARIANCE
IRDER
TITLE
DIVISION
CODE
CODE
AMOUNT
W/TRANS
W/ TRANS
rrrrr
rrt+ttrrrrrrrrttrrtrrrrtt
rrrrrrrrtrr
rrtrrrr
rrrrrrr
trrtrrrtrtr
ftftrerrerr
rrrrrrrtrrr
13
ARCH FEES/12 REC CIR
PKS/REC
PR/A
N
84,000
84,000
(2,193,598)
23
EMS PATIENT SUPPORT SYSTEFIRE
F/E
N
2,600
2,6uO
(2,196,198)
22
DATA PROCESSING CLERK
DATA PR
DP/DP
N
17,806
2,496
(2,198,6931
19
WANG PC FOR PARKS
DATA PR
DP/WP
N
8,632
7,510
12,206,°03)
23
IBM PC FOR LIBRARY
DATA PR
DPIDP
N
4,070
4,070
(2,210,273)
36
RUNWAY IMPROVEMENTS
PUB WKS
PWIAIR
N
96,555
96,555
(2,306 828)
16
WATER RESCUE APPARATUS
FIRE
F/O
N
2,800
2,800
(2,309,628)
36
SPECIAL EVENTS
PKS/REC
PR/R
N
32,049
32,049
(2,341,677)
15
3 CAPTAINS - TRUCK CO
FIRE
F/O
N
14,326
14,326
12,356,0011
14
IBM PCIEMERGENCY MBMT
DATA PR
DPIDP
N
4,070
4,070
(2,360,073)
20
CTR FOR VIS ARTS,UPBRD
PKS/REC
BIOPR
N
28,100
13,564
(2,383,637)
29
CONTRACT CLEANUP
PUB WKS
PWIAD
N
30 000
22,249
(2,405,885)
26
EDUC/PAY PLAN RE57RUCTUREFIRE
F/E
N
49,512
49,512
(2,455,397)
12
XEROX COPY MACHINE
POL
P/CID
N
3,60n
3,600
(2,458,997)
IS
CAPITAL EXPENDITURES
FIRE
F/A
N
13,255
11,255
(2,472,252)
20
CS/ CIS contract prograooFINANCE
F/CS
N
20,000
VU
12,472,252)
21
OFFICE FURN - OPERATIONS
FIRE
F/O
N
1,100
1,100
(2,471,352)
11
PROTECT CLOTH HAZ-MAT SU
IFIRE
Fla
R
20,00
°O,OOA
(2,493 352)
40
2 PIONJAR JACKHAMMERS
PUB WKS
PW/TR
N
0
(0)
(2,491,352)
1
Res for futr fire statt
oFINANCE
MISC
N
105,000
Iu5,000
(2,598,352)
24
CS/ furniture
FINANCE
FICS
N
6 259
(0)
(2,598,3521
22
SEE 1 18
FIRE
F/A
N
10)
(2,598 352)
38
NOT MELT APPLICATOR
PUB WKS
PWITR
II
U
(0)
(2,598,352)
6
Ada Budget Officer
FINANCE
F/ADM
N
46,875
40 237
(2,638,590)
9
IBM PC FOR PLANNING
DATA PR
DP/DP
N
4,070
4,076
(2,642,660)
39
INV MBMT SIGNS/SIGNALS
PUB WKS
PW/TR
N
0
(O)
(2 642 660)
37
WEDGE CONCRETE SAW
PUB WKS
PW/TR
N
0
(0)
(2,642,660)
10
IBM PC FOR CDBG
DATA PR
DP/DP
N
4 070
4 070
(2,646,730)
8
BROCHURE DISTR INCREASE
PKS/REC
PR/R
R
2,800
2,800
(2,649,530)
TOTAL FUNDED 5,270,645 4 046,227
EXHIBIT D
ADDITIONAL REQUESTS FROM THE GREATER DENTON ARTS COUNCIL
FOR THE
VISUAL ARTS CENTER
1 Ceiling in building managers office needs taping and bedding in
southeast corner
2 Outside window sills and frames-replace caulking, etc
3 Metal trim on outside of building needs scraping and repainting
4 All outside doors need sanding, sealing and refinishing
5 Outside light above south entry door is impossible for us to reach
6 Metal division on all outside doors does not hold a screw, needs
something
7 Large pull up door needs bearings fixed so that pulley works and does
not come off track every time its opened
8 Broken glass on north side of building will need replacing
9 Water seepage from sprinkler system on south of building adjacent to
flowerbeds
10
Privacy
fence or
windbreak along railroad track
11
Brick a
sidewalk
and install planters along north side
12 Sign for VAC somewhere on street where it can be seen
13 Update security system with sensors or motion detectors
14 High dusting on monthly or quarterly basis - purple ductwork
15 Move outside fence and/or compressor on west side
16 Yard maintenance, weed spray, mowing, etc
17 Replace countertops in kitchen Warped from steam and water
18 Update maintenance and janitorial service for VAC
19 Have city engineer evaluate H/AC systems
20 Routine painting and inside upkeep
21 Complete interior painting in Festival Hall
3575F
CITY of DENTON, TEXAS MUNICIPAL BUILDING / DENTON TEXAS 76201 / TELEPHONE (817) 566 8307
Office of the City Manager
July 29, 1988
Honorable Mayor and
Members of the City Council
Denton, Texas
Pursuant to Article 8, Section 8 03, of the City of Denton Charter, I
on submit the in the office eofbtheeCityrSethe fiscal cretary, year ff8 he proposed
placed respectfully
budget to be available for review by any citizen or other interested party
It will be available during normal working o placed hours, inlotheyDthrough
Publida , 8a000
a m to 5 00 p m A copy will and can be reviewed during normal Library hours I would also point out to
the Counclil that Article 8 of the Charter requires that you "shall hold a
public hearing on the proposed budget, at which all interested persons shall
be given an opportunity to be heard, for or against any item thereof " The
public hearing must be held sometime prior to the middle of September, as the
Charter further requires that "the budget shall be finally adopted by the
favorable votes of at least a majority of all members of the Council at least
ten (10) days before the end of the fiscal year "
OVERVIEW
The
The
for l t the past
in the economy has limited 89the sgro not th aratea of the c itydevelop
downturn budget
three years propsty, the sales o tax r receipts, effected and building property related t revenues valuations
for new On
the bright side, it appears that the economy has "bottomed out" and will start
to grow in 1988-89 but at a slower pace than that of the early 1980's Based
on local indicators (unemployment rate, sales tax receipts, plant openings and
expansions, etc the budget has been prepared with conservative optimism
The long-term projections for Denton still indicate growth and expansion well
beyond the year 2000 This year's budget allows for some flexibility in
of concerns expressed by
expected by the CounofcilDentonand continue the
cuder level adress
11
Honorable Mayor
July 29, 1988
Page two
and City Council
FUND ANALYSIS
Trans Other Funds 30%
General Fund
Sources and Uses of Funds
REVENUES
24 847 949
Taxes 4%
lacellaneous 6%
License & Psrmlls 1%
Fines Fees 6%
Sales Tame 20%
Facill
General Fund
Ad Valorem lazes 33%
EXPENDITURES
26117 949
Personal Serve 63 So%
Maintenance 680%
Supplies 3 74%
Services 1290%
r 0 A M165%
Non-Department 1221%
The General Fund provides for such services as police, fire, public works,
library, parks and recreation, municipal court and other general government
types of services Funds allocated for total General Fund expenditures have
increased 11 4 percent over the 1987-88 estimated expenditures Total amount
of appropriations for 1988-89 are $25,117,949
The sales tax collection estimate is only 5% over a revised 1987-88 collection
estimate, whereas, historically this revenue source has experienced consistent
increases of between 10%-15% As a percent of total General Fund Revenue,
the sales tax has decreased from 20 69% in 1987-88 to 19 83% in 1988-89
Honorable Mayor and City Council
July 29, 1988
Page three
Budgeted Sales Tax
Percentage of Total Revenue
25
EO
18
10
8
0
89 a4 88 Be 87 88 so
irr..u ~w.r..e
® Bud;at Yeae
Rearseaftmacisl Records (am)
The largest single source of revenue for the General Fund is the Ad Valorem
tax Preliminary estimated assessed valuation provided by the Central
Appraisal District is $2,232,783,891 which is an increase in valuation of $175
million over the 1987 valuation This increase is due to the continual
growth, development, and annexations occurring throughout the City The City
has continued to improve on its tax collection efforts and has estimated that
the collection rate for 1988 will be ninety-seven (97%) percent of the total
levy
It is important to note that these assessment figures are based on the
Appraisal District's mid-year, uncertified tax rolls Final calculations
cannot be determined until actual certification by the Appraisal District
takes place in late July The amount of Ad Valorem taxes allocated to the
General Fund is $7,821,293 which represents 31 4% of all revenue sources of
Honorable Mayor and City Council
July 29, 1988
Page four
the General Fund Provided the uncertified roll is riot substantially reduced,
this budget can be financed by retaining the current actual tax rate of $ 5928
per $100 valuation
Taxable Property Statistics
Millions
2800
2000
1800
1000
800
0
79-80 80-81 81-82 82-83 83-84 84-88 88-88 8887 87-88 88-89
Real Estate ® Personal '
The City Charter allows for a transfer of up to six percent of net investment
from the Utility Fund to the General Fund For the fiscal year 1988-89, this
amount is budgeted at $3,314,241 Of this amount $1,954,503 is the return of
net investment for the electric utility As you are aware, the electric
utility being publicly owned contributes no property tax or any direct
franchise tax to the City The return on net investment amount is 2 9% of
gross revenues of the electric utility and is in the lower range of the
percent the City charges other utilities as a franchise fee The franchise
fees to private utilities for use of streets, right-of-ways, etc , currently
range from 2% to 4% In addition to the return on net investment, the Utility
Fund also transfers to General Fund an amount to cover the costs of support
Honorable Mayor
July 29, 1988
Page five
and City Council
services which totals $2,394,550 Other transfers are made to the General
Fund from the Construction Bond Fund This amount is $320,000 These
transfers are reimbursements for services performed by other City departments
that are funded by the General Fund The total transfers constitute 29 7% of
the total revenues available to the General Fund
The proposed budget funding has been provided in order to generally maintain
current service levels It also provides for operations at the new Martin
Luther King, Jr recreation center In addition, there are a net of 15 8 new
positions funded throughout the various departments (see Major Budget Issues
Section) Although these positions will help to deal with growing service
demands, this level of increase does not keep pace with the growth the City
has been experiencing
Employees Per 1000 City Population
la
10
e
6-
4-
2-
0
1
98
1
1
88
2
1
8
8
5
1
98
4
1
9
88
19
8
8
1
98
7
1
9
8
8
1
98
9
rBmployeee
1
2
8
1
3
1
11
8
1
1
9
12
8
12
8
1
2
4
12
4
L
2
8
® 8mployese
NotetBedtet Yeen
Honorable Mayor
July 29, 1988
Page six
and City Council
General Fund Unreserved Balance
87 P~e~ty~ H !eW
120,
190
s0
80
40
20
0
1984-88 1988-88 1988-87 1987-88 1988-89
Unreserved ® Reserved for Bzpease
0110
Utility Fund
The Utility Fund provides for the electric, water and wastewater services for
the City The Utility System Operating budget for fiscal year 1988-89
outlines expenditures totaling $82,006,404 Of this sum, the electric
division budget contains $65,351,740 in proposed expenditures A major
expenditure within the electric utility budget is for purchasesd power since
purchase power cost is more than 73% of the total of the 1988-89 electric
budget, it is largely responsible for the overall increase in the Utility Fund
over the 1987-88 estimate The electric utility will experience a purchase
power cost in 1988-89 of $47,829,720 The budget for the Water/Wastewater
divisions contain $16,654,664 in expenditures
Honorable Mayor and City Council
July 29, 1988
Page seven
Tile Public Utility Board has reviewed the Utility budget and has recommended
this budet to City Council for approval There are fourteen additional
full-time' positions proposed in the budget bringing the total number of
positions from 245 to 259 These positions add additional costs to the budget
of $396,16 (See Major Budget Issues for listing of the positions )
There is no increase in total electric rates planned for 1988-89 It is
anticipated though that some adjustments may be required to continue the
process of sharing among the customer classes rates which will recover the
costs of providing service to each class
The Water Fund includes a proposed 8 5% rate increase which will adjust the
average cost of water from $2 12 to $2 29 per thousand gallons This will be
the last half of the increase needed to pay the cost for the Ray Roberts
project The Wastewater division projects no rate increase for the 1988-89
fiscal year
Utility Account Statistics
Thousands
30
26
20
16 o,
to
I nen
= Rater ® Eiootric
Source oustomer service bead on meter
1048 1976 1990 1901 LVOG aeon •o -Pao
Honorable Mayor and City Council
July 29, 1988
Page eight
Sanitation Fund
The Solid Waste Department performs the function of collecting and disposing
of all residential and a majority of commercial refuse generated within the
City Budgeted funds for the 1988-89 fiscal year total $3,008,713, which is a
2 2% increase over estimated 1987-88 expneditures The department is
proposing no rate increase for residential customers However, there is
proposed in the budget a $0 74 per cubic yard increase for all roll-off
customers and a $0 12 per cubic yard increase for dumpster charges
In addition to the 1988-89 service levels, there is budgeted $29,426 for new
supplemental programs The additional packages include the addition of one
commercial truck driver at a cost of $25,836 In addition, there is a $1,000
reward for the recycling program Also, a package for "Help Keep Denton
Clean" signs at a cost of $750 and an additional $1,840 to purchase trash
recepticals for the downtown square area
The major expenditures for other personal services include vehicle lease
payments, vehicle maintenance, fuel and plastic garbage bags
Working Capital Fund
The Working Capital Fund budget increased only 6 63% to $3,936,912 The
increase allows for the continuation of the same service level and also
incorporates the personal service adjustments as previously indicated
Recreation Fund
The current level of the Recreation Fund is reimbursed totally through fees
and charges for programs and services provided The funding for fiscal year
1988-89 is $623,633 This is an increase of $83,021 Operations and programs
offsetting these costs through revenue generation are the tennis courts,
driving range, concessions and vending, promotional sales, trips, classes,
workshops and special events
Capital Improvements Fund
During fiscal year 1986-87, a five-year $21 b85 million dollar Capital
Improvements Program was approved by Council A voter approved bond sale will
allow the sale of bonds to finance the program to be financed over five
years There is still an unissued balance of $14 485 million Besides
streets, drainage and traffic projects within the program, there is also
funding for an additional fire station, three new recreational centers,
additional athletic fields and library expansion These capital projects will
have an effect on the future operational budgets due to additional staffing
and maintenance requirements These projects have been phased over a
five-year period in order to gradually allow the city to gear up for
operations
Honorable Mayor and City Council
July 29, 19,88
Page nine
SUMMARY
This budget, overall, can be
Overall expenditure increases
positions have been proposed
increases, are recommended
Management/Supervision at 5%,
viewed as a conservative but optimistic budget
have been held to a minimum while a few new
City salary adjustments, except for performance
at 4% for all salary groups except for
Executive at 3% and Temporary/Seasonal at 0%
I would like to thank the Finance Department staff, the Executive staff, the
department directors and division heads for their diligent efforts in the
presentation of the budget Much time and effort went into the development of
this budget, including the new processes introduced this year Also, I would
like to thank all of the City employees who have accepted the increased work
load that has been placed upon them and have gone the extra mile to help make
Denton a great place to live, work and play This is the kind of dedicated
service that allows us to be one of Texas' great cities
I look forward to working with the Mayor and City Council during the months
ahead to finalize this document
Respectful submitted,
v mi WA"g/e/e/
Lloyd V Harrell
City Manager
LVH JFMcG of
3633F
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iv
ANNUAL BUDGET
TABLE OF CONTENTS
1988-89 BUDGET
MAJOR ISSUES REPORT Page i
MANAGER'S MESSAGE
ORGANIZATION CHART
PROGRAM OF SERVICES IV
INTRODUCTION
INTRODUCTION 1
BUDGET POLICIES 5
CHART OF ACCOUNTS 15
BUDGET GLOSSARY 21
BUDGET SUMMARIES
REVENUES AND EXPENDITURES SUMMARY
36
38
EXPENDITURES BY CLASSIFICATION
40
PROJECTED FUND BALANCES
42
GENERAL FUND REVENUES SUMMARY
46
GENERAL FUND EXPENDITURES SUMMARY
48
GENERAL FUND EXPENDITURES BY CLASSIFICATION
49
POSITION SUMMARY
50
UTILITY SYSTEM FUND REVENUE AND EXPENDITURE SUMMARY
UTILITY SYSTEM FUND EXPENDITURES BY CLASSIFICATION
51
SANITATION OPERATING FUND REVENUE AND EXPENDITURE SUMMARY
52
SANITATION FUND EXPENDITURES BY CLASSIFICATION
5J
54
WORKING CAPITAL FUND REVENUE AND EXPENDITURE SUMMARY
WORKING CAPITAL FUND EXPENDITURE BY CLASSIFICATION
5
5
CITY OF DENTON
ANNUAL BUDGET
GENERAL FUND
REVENUES SUMMARY 58
EXPENDITURES SUMMARY 62
EXPENDITURES BY CLASSIFICATION 65
GENERAL GOVERNMENT
Administration
68
LEGAL
Administration
70
MUNICIPAL COURT
Judge
72
PLANNING AND COMMUNITY
DEVELOPMENT
Administration
74
FINANCE
Department Summary
by Category
78
Department Summary
by Division
79
Administration
80
Purchasing
82
Customer Service
84
Treasury
86
Accounting
88
Tax
90
Municipal Court/Clerks
92
MUNICIPAL SERVICES AND
ECONOMIC DEVELOPMENT
Administration
96
OPERATIONS ANALYSIS
Administration
98
PERSONNEL/EMPLOYEE RELATIONS
Administration
100
DATA PROCESSING
Department Summary
by Category
102
Department Summary
by Division
103
Administration
104
Word Processing Cen
ter
106
BUILDING OPERATIONS
108
CITY OF DENTON
ANNUAL BUDGET
PARKS AND RECREATION
Department Summary by Category 112
Department Summary by Division 113
Administration 114
Recreation 116
Park Maintenance 118
LIBRARY
Department Summary by Category 120
Department Summary by Division 121
Administration 122
Support Services 124
Adult Services 126
Youth Services 128
PUBLIC WORKS
Department Summary by Division
132
Department Summary by Category
133
Administration
134
Engineering
136
Inspection
138
Transportation Engineering
140
Street Patching
142
Street Sweeping and Drainage
144
Street Construction
146
Street Lighting
148
ANIMAL CONTROL 150
AIRPORT
Administration 152
EMERGENCY MANAGEMENT 154
POLICE
Department Summary
by
Category
158
Department Summary
by
Division
159
Criminal Investigation
160
Administrative
162
Patrol
164
FIRE
Department Summary
by
Division
166
Department Summary
by
Category
167
Administration
168
Operations
170
Prevention
172
Emergency Medical
Services
174
CITY OF DENTON
ANNUAL BUDGET
CONTRIBUTIONS
TO OTHER
AGENCIES (015M)
177
MISCELLANEOUS
EXPENSES
(020M)
, 178
OTHER EXPENSES (024M)
GENERAL PROJECT FUND
REVENUE AND EXPENDITURE SUMMARY
RECREATION FUND
REVENUE AND EXPENDITURE SUMMARY
REVENUE SHARING FUND
REVENUE AND EXPENDITURE SUMMARY
GENERAL DEBT SERVICE FUND
160
183
187
191
ESTIMATED AD VALOREM TAX COLLECTIONS AND PROPOSED DISTRIBUTION 195
REVENUE AND EXPENDITURE SUMMARY 196
GENERAL LUNG-TERM DEBT REQUIREMENTS
GENERAL LONG-TERM DEBT
Total Requirements as of October 1, 1988 199
Principal and Interest Requirements for 1988-89 200
CITY OF DENTON
ANNUAL BUDGET
UTILITY SYSTEM FUND
REVENUE AND EXPENDITURE SUMMARY
204
205
PROJECTED OPERATING RESULTS
206
EXPENDITURES BY CLASSIFICATION
207
PRINCIPAL' AND INTEREST REQUIREMENTS
ELECTRIC REVENUE AND EXPENDITURE SUMMARY
212
213
ELECTRIC PROJECTED OPERATING RESULTS
215
ELECTRIC EXPENDITURES BY CLASSIFICATION
216
ELECTRIC ADMINISTRATION
218
ELECTRIC PRODUCTION
220
ELECTRIC DISTRIBUTION
222
ELECTRIC METERING
224
ELECTRIC'COMMUNICATION
ELECTRIC SUBSTATIONS
226
ENGINEERING
ELECTRIC
228
,
ELECTRIC ENERGY MANAGEMENT
23U
ELECTRICISTREET LIGHTING
232
ELECTRIC TRANSFERS AND OTHER EXPENDITURES
234
WATER AND WASTEWATER REVENUE AND EXPENDITURE SUMMARY
2236
37
WATER AND WASTEWATER PROJECTED OPERATING RESULTS
WATER AND WASTEWATER EXPENDITURE BY CLASSIFICATION
239
WATER ADMINISTRATION
240
242
WASTEWATER ADMINISTRATION
244
WATER PRODUCTION
246
6
WATER DISTRIBUTION
24
WATER METER REPAIR
258
WATER ENGINEERING
252
2
WASTEWATER TREATMENT
25
WASTEWATER COLLECTION
256
6
WASTEWATER ENGINEERING
25
WATER LABORATORY
260
WASTEWATER LABORATORY
262
WATER AND WASTEWATER TRANSFERS AND OTHER EXPENDITURES
SANITATION OPERATIONS FUND
REVENUE'iAND EXPENDITURE SUMMARY
264
265
PROJECTED OPERATING RESULTS
267
EXPENDITURES BY CLASSIFICATION
RESIDENTIAL SANITATION
268
270
COMMERCIAL SANITATION
272
SANITATION/ DISPOSAL
274
SANITAT ON TRANSFERS AND OTHER EXPENDITURES
276
PRINCIPI L AND INTEREST REQUIREMENTS
CITY OF DENTON
ANNUAL BUDGET
WORKING CAPITAL FUND
REVENUE AND EXPENDITURE SUMMARY
EXPENDITURES BY CLASSIFICATION
VEHICLE MAINTENANCE
MACHINE SHOP
WAREHOUSE
STATISTICAL SECTION
POPULATION GAINS
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION
GENERAL REVENUE BY SUURCE
CAPITAL IMPROVEMENT PLANS
PROPERTY TAX LEVIES AND COLLECTIONS
ASSESSED VALUE OF TAXABLE PROPERTY
FIFTEEN LARGEST EMPLOYERS
TEN TOP TAXPAYERS
COMBINED BANK SAVINGS AND LOAN DEPOSITS
GROWTH INDICES
WATER SYSTEM INDICES
ELECTRIC SYSTEM INDICES
281
283
284
286
288
293
294
296
298
300
302
304
305
306
307
308
309
CITY OF DENTON
ANNUAL BUDGET
WORKING CAPITAL FUND
REVENUE AND EXPENDITURE SUMMARY 281
EXPENDITURES BY CLASSIFICATION 285
VEHICLE MAINTENANCE 284
MACHINE SHOP 286
WAREHOUSE 288
STATISTICAL SECTION
POPULATION GAINS
293
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION
294
GENERAL REVENUE BY SOURCE
296
CAPITAL IMPROVEMENT PLANS
258
PRUPERTY TAX LEVIES AND COLLECTIONS
30U
ASSESSED VALUE OF TAXABLE PRUPERTY
3U2
FIFTEEN LARGEST EMPLOYERS
304
TEN TOP TAX PAYERS
305
COMBINED BANK SAVINGS AND LOAN DEPOSITS
306
GROWTH INDICES
307
WATER SYSTEM INDICES
308
ELECTRIC SYSTEM INDICES
305
CITY OF DENTON
ANNUAL BUDGET
INTRODUCTION TO ThE
1988-89
OPERATING BUDGET
The City of Denton has prepared a budget designed to meet the highest
standards of performance in municipal budgeting The City has developed a
set of written budgetary policies, and a copy is included later in this
section The budgetary format for departmental summaries is designed to
provide clearly organized information in an understandable manner Various
financial summaries, statistical information, and detailed revenue sources
are provided to help define the City's goals, purposes, and assumptions for
projections Finally, the Chart of Accounts, around which the budget is
prepared, conforms to standard municipal budgeting practices
organization of the Proposed Budget Workbook
The Proposed 1988-89 Budget is submitted to the City Council in a format
simila to last year By examining the Table of Contents, City Council
will notice that we have made a change from last year's budget document
The most significant change structurally in this year's budget is the
identification of new divisions Treasury Division, whose funding was
shared between Finance Administration and Cashiering, has been established
as a new division A separate Emergency Medical Services has been
established, which was previously reported in Fire Operations, and the
consolidation in the Police Budget of Administration and Administrative
The above-mentioned organizational changes are an effort to increase
efficiency and productivity but at the same time having little fiscal
impact,on the budget
We have also included in the summary information a schedule entitled
Projected Fund Balances This will give you an idea as to what we project
our fund balances to be at the end of fiscal year 1988-89 based on the
estimated revenue and expenditure figures in the budget as of the time of
the proposed budget presentation In addition, we project the 1988-89
fiscal year-end fund balance based on the proposed 1988-89 revenue and
expenditures This information will be most helpful in determining whether
fund balances are too high or too low in regards to standards set forth by
the bond rating agencies Meeting their standards would ensure a continued
high rating for the City
Sections of the budget include the introduction which outlines the
organization of the book, the policies used in the development of the
budgets and an outline of the Chart of Accounts
The statistical information contained at the back of the book is provided
to show non-budgetary information The Revenue Detail describes the major
revenue sources for the City of Denton and the various informative
characteristics of those revenue sources
CITY OF DENTON
ANNUAL BUDGET
BUDGET INTRODUCTION
Page Two
Department Summaries
The department summaries are presented in the same format as the previous
years Each division within a department is described by information
displayed on facing pages The sections contained within these pages are
outlined below
Program ~Descri Description - This section outlines the nature of the business
being uct~ this program It is provided to enable the reader
to understand the program elements included in this particular budget
Service Level Commentar - Service Level Commentary describes the
program changes inc u e in this division's budget Some description
may be provided for services that have not changed if it will help
clarify the nature of the budget
P~~ro__yyr~am Level Indicators - This last section on the left-hand side of
tie- summary pages quantifies the service delivery of the program
Program Inaicators may fall in the areas of productivity measures,
effectiveness measures, workload measures, or general descriptive
statistics This data is provided to show specifically how the
proposed budget will impact the service
Resource Summar - The Resource Summary highlights fees and revenues
which are generated as a result of the activities in this program In
many services, a change in the level of activity will have an impact on
the associated revenues This section highlights that relationship
Expenditure Summary - This summary shows the category of expenses for
each of the programs compared year to year If the reader wants to
know the kind of expenses which appear in each category, the detail is
provided in the latter part of this introduction
Personnel Summar - This is the last section of the Department Summary
on t e r g t- and page This section shows the positions budgeted to
provide the necessary services
This format has been developed to give the City Council a well rounded
presentation of information about each division
Budgetary Policies
The City of Denton has developed administrative policies which govern the
formulation and administration of the annual budget Those administrative
policies are incorporated within the City's Administrative Policies and
Procedures Manual, and each year will be included to the Budgetary Workbook
provided to the City Council
2 CITY OF DENTON
ANNUAL BUDGET
BUDGET INTRODUCTION
Page Three
Chart of Accounts for 1988-89 Budget
As previously described, each Departmental Summary shows the budget broken
out by expense category These categories are summaries of expenditure
line item accounts These expenditure accounts are separately budgeted on
the accounting system during the year For information purposes, these
account titles, which comprise each category, are itemized following the
Budgetary Policies
Budget Basis
The budget for the General, Special Revenue, Debt Service and General
Project 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 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
term special debts assessment which arelegeneraland
and interest interest on earnings
ly
(5)roprincipal offset
recognized when due Secondly, budgets for the Enterprise and Internal
Service Funds are prepared on the accrual basis of accounting under which
transactions are recognized when they occur regardless of timing or related
cash flows
Relationship Between Funds, Departments and Divisions
The financial structure of the Budget is organized by funds The two types
of Funds which h budget
Funo type
Proprietary The specific funds which make up the Governmental e
are General Fund, General Project Fund, Recreation Fund, Revenue Sharing
Fund and General Debt Service Fund The Proprietary Fund types, on the
other hand, are made up of the Electric Fund, Water and Wastewater Fund,
Sanitation Fund and Working Capital Fund Each of the above mentioned
funds operate separately and independently from one another, therefore,
they are budgeted separately and financial statements are developed for
each one individually For example, a fund is generally defined as a
fiscal and accounting entity which has its own self-balancing set of
accounts recording cash and other financial resources, as well as any
liabilities or residuals equities or balances Funds are normally
segregated for the purpose of carrying on specific activities or attaining
certain objectives in accordance with special regulations, restrictions or
limitations
3
CITY OF DENTON
ANNUAL BUDGET
BUDGET INTRODUCTION
Page Four
however, when appropriate, funds are made up of departments 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 (e g , Public Works Department, Police Department,
Fire Department, Parks and Pecreation Department, etc ) However, the
smallest organizational unit budgeted for is a division A 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, they make up a department The Fire Department is a
situation in which Fire Administration, Fire Operations, Fire Prevention
and Emergency Medical Services divisions make up a Department On the
other hand, Animal Control, Airport, Warehouse and Building Operations
divisions are not apart of a department
CITY OF DENTON
CITY OF DENTON PAGE 1 OF 1 mu
2
POLICY/ADNINI8TRATIVR PROCRDURR/AD21INISTRATIVR DIRRCTIVR
REFERENCE
SECTION NUMBER
FINANCE POLICIES 402 01
EFFECTIVE DATE
SUBJECT
BUDGET ADMINISTRATION AND DEVELOPMENT
REPLACES
TITLE
BUDGET PERIOU
1 Establishment of Fiscal Year The City of Denton's fiscal year shall
begin on October 1 and end on September 30
2 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) The City shall not increase
appropriations for prior year encumbrances The City shall appropriate
for current year expenditures only
5
CITY OF DENTON PAGE-!-OF 2
POLICY/ADMINISTRATIVE PROCEDURE/ADMINISTRATIVE DIREOTTVn
SECTION FINANCE POLICIES
SUBJECT BUDGET ADMINISTRATION AND DEVELOPMENT
REFERENCE
NUMBER
402 2
EFFECTIVE DATE
TITLE BUDGET PERIOD
REPLACES
1 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 (12U) days before the end of the fiscal
year " (Charter Section 8 03)
2 Budget Prepared from Departmental keguests The City of Denton
departments shall prepare budgetary decision packages in a manner directed
by the City Manager Department directors shall indicate funding
priorities
3 Deadline for Budget Submission "At least sixty (60) days before the end
of each fiscal year, the City Manager shall submit to the Council a
proposed budget for the ensuing fiscal year " (Charter Section 8 03)
4 Public Hearing on Budget "The Council, after giving at least fifteen
(15) days' notice of publication in the official newspaper of the City,
shall hold a public hearing on the proposed budget, at which all
interested persons shall be given an opportunity to be heard for or
against any item thereof After such public hearing, the Council may make
such changes in the budget as appear desirable and may increase or
decrease the items of the budget provided the total proposed expenditures
shall not exceea the total anticipated revenue " (Charter Section 8 04)
6
2 2
PAGE_ 0F.
POLICT/ADl4'INISTIATIVI PIOCEDQII/ADMINISTIATIVE DIIEOTIVE
REFERENCE
TITLE NUMBER
BUDGET DEVELOPMENT 402 02
5 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, two notices will be given and
a public hearing held in conformance to this State law
6 Adoption of Budget "The budget shall be finally adopted by the
favorable votes of at least a majority of all members of the Council at
least ten (10) days before the end of the fiscal year Should the
Council take no final action at least ten (10) days 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)
7 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
7
CITY OF DENTON PAGE 1 DF 2
POLICY/ADMINISTRATIVE PROCEDURE/ADMINISTRATIVE DIRECTIVE
REFERENCE
SECTION NUMBER
FINANCE POLICIES 402 03
EFFECTIVE DATE
SUBJECT BUDGET ADMINISTRATION AND DEVELOPMENT
REPLACES
TITLE BUDGET ADMINISTRATION
1 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
2 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
3 Use of Non-Recurring Resources The City of Denton will use
non-recurring resources to fund non-recurring expenditures
4 Performance Measures and Productivity Indicators An annual budget
where possible will utilize performance measures and productivity
indicators
5 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
8
CAGE 2 OF :-.L
POLICY/ADItINISTRATIVE PROCEDUMADMINISTRATIVE DIRECTIVE
TITLE numeen
BUDGET ADMINISTRATION 402 03
6 Utility Transfers The Utilities shall transfer to the General Fund a
return on investment which will be used to partially offset the need
for added taxes
The,maximum amount to be transfered will not exceed six percent (6%) of
equity in the Water and Wastewater Utility and the Electric Utility
After the effective date of these policies, the equity calculation
shall exclude contributions from grants
9
CITY OF DENTON PAGE 1 OF 2
POLICY/ADMINISTRATIVE PROCEDURE/ADMINISTRATIVE DIRECTIVE
ED
SECTION FINANCE POLICIES
EFFECTIVE DATE
SUBJECT BUDGET ADMINISTRATION AND DEVELOPMENT
TITLE REVENUE POLICIES
REFERENCE
NUMBER
402 04
REPLACES
1 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
2 Development of Revenue Protection The City will estimate its annual
revenues using an objective analytical process The Lity will project
revenues for the next two years and five years, and, these protections
will be updated annually Each existing and potential revenue source
will be examined annually
3 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
10
PAGE? OF?
POLICY/ADMINISTRATIVE PROCEDURE/ADMINISTRATIVE DIRECTIVE
REFERENCE
TITL.E NUMBER
REVENUE POLICIES 402 04
For programs within the General Fund, the City shall establish and
maintain fees for whose costs activities are to be supported by the
user For each supported activity, the City shall establish the level
of suppport necessary The fees shall be reviewed annually and
adjusted when necessary to maintain the proper level
4 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 five (5) percent
5 Tax Assessment The City will monitor the appraisal procedures of the
Denton County Tax Appraisal District and provide necessary input to
assure that sound appraisal procedures are maintained Property will
be assessed at 100% of full market value
11
CITY OF DENTON PAGE 1 OF 1
POLICY/ADMINISTRATIVE PROCEDURE/ADMINISTRATIVE DIRECTIVE
REFERENCE
SECTION NUMBER
FINANCE POLICIES 402 05
EFFECTIVE DATE
SUBJECT
BUDGET ADMINISTRATION AND DEVELOPMENT
REPLACES
TITLE
RESERVE POLICIES
1 Contingencies Reserve The City will establish a budgeted contingency
reserve to provide for unanticipated expenditures of a nonrecurring
nature, or to meet unexpected increases in service delivery costs
This reserve will be maintained at one (1) percent of the general
operating fund The City will provide the reserve within five (5)
years of the effective date of these policies through small annual
increases
2 Fund Balances End of year fund balances will be established to
provide sufficient working capital for the various funds that will
assure a positive cash balance at all times during the year, and/or the
fund balances will provide for thirty (30) days working capital
12
CITY OF DENTON PAGE _1 OF _2
POLICY/ADMINISTRATIVE PROOEDURE/ADMINISTRATIVE DIRECTIVE
REFERENCE
NUMBER
SECTION 402 Ob
FINANCE POLICIES
SUBJECT
BUDGET ADMINISTRATION AND DEVELOPMENT
EFFECTIVE DATE
REPLACES
TITLE
BUDGET AMENDMENT AND MODIFICATION
1 Authprity to Transfer Appropriations within a Department Office, or
Agency "The City Manager may at any time transfer any unencumbered
appropriation balance or portion thereof between general
classifications of expenditures within an office, department or
agency " (Charter Section 8 07)
2 Authority to Transfer Appropriations between Departments or Agencies
"At the request of the City Manager and within the last three (3)
months of the budget year, the Council may by resolution transfer any
unencumbered appropriation balance or portion thereof from one office,
department or agency to another " (Charter Section 8 07)
3 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)
13
PAGE 2 OF_-Z-
POLICY/ADMINISTRATIVE P80CEDUlWADMINIST8ATIVE DiBECTIVE
TITLE I REFERENCE
BUDGET AMENDMENT AND MODIFICATION NUMBER
402 06
4 Authority to Reduce Appropriations The City Manager may at any time
reduce appropriations for a department, office or agency
5 Funds Requiring Appropriations Established by Ordinance In accordance
with generally accepted accounting practices, an apppropriations
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
14
ANNUAL BUDGET
DEPARTMENTAL BUDGET EXPENDITURE ACCOUNT DETAIL
(For Fiscal Year 1986-69)
80XX PERSONAL SERVICES
21 - Service/Maintenance
22 - Office/Clerical
23 - Technical/Para-Professional
24 - Professional
25 - Management/Supervision
26 - Temporary/Seasonal
31 - Sworn Public Safety
41 - Civilian Overtime
42 - Sworn Personnel Overtime
51 - Civilian Longevity
52 - Sworn Personnel Longevity
53 - Civilian Termination Pay
54 - Sworn Personnel Termination Pay
61 - FICA
62 - TMRS
63 - Firemen Pension
64 - Worker Compensation
65 - Health/Life Insurance
81XX SUPPLIES
01 - Office
02 - Books & Magazines
03 - Small Tools & Instruments
04 - Gas, Oil, & Diesel
05 - Chemical
06 - Medical
07 - Botanical
08 - Uniforms
09 - Postage
10 - Freight
11 - Janitorial
12 - Recreation Program
13 - Other
14 - Ammunition
15 - Film
16 - Pound Supplies
17 - Mechanical - Electrical
18 - Spotlight
19 - Laundry, Soap & Bleach
20 - Linens & Towels
21 - Protective Clothing
23 - Plastic Refuse Bags
24 - Generating Plant - oil
25 - Generating Plant - Water
CITY OF DENTON
15
ANNUAL BUDGET
Budget Expenditure Account Detail (Copt )
82XX PRODUCTION POWER
01 -
Gas
02 -
Diesel
03 -
Oil
04 -
Purchased Power
05 -
Water
06 - Wastewater Disposal
83XX MAINTENANCE
01 - Building & Equipment
02 - Sidewalks & Grounds
03 - Streets, Curbs & Gutters
04 - Land
05 - Swimming Pool
06 - Drainage
31 - Accessory Electric Equipment
32 - Substations
33 - Underground Distribution System - Electric
34 - Transformers
35 - Meters
36 - Traffic Lights
37 - Street Lights
38 - Overhead
39 - Generating Machinery
40 - Furniture & Fixtures
41 - Office Machines
42 - Vehicle
43 - Machinery & Equipment
44 - Radio Equipment
45 - Other
16 CITY OF DENTON
ANNUAL BUDGET
Budget Expenditure Account Detail (Cont )
85XX SERVICES
01 - Telephone
02 - Special Services
03 - Travel Expenses
04 - Advertising
05 - Dues & Publications
06 - Insurance & Bonds
08 - City Motor Pool
09 - Hire of Equipment
lU - Automobile Allowance
11 - Prisoners' Meals
12 - Prisoners' Medical Services
13 - Expense Allowance
14 - Laundry
15 - Purchase of Power or Water for Resale
16 - TMPP Administrative Expenses
17 - Police Agent Information
18 - Rent of Buildings
19 - Credit Reports
20 - Collection Expense
21 - Licenses
22 - Schools & Seminars
23 - Research & Development
24 - Manpower Services (Street Department)
25 - Electrical Power
26 - Water & Wastewater Service
27 - Natural Gas/Propane
28 - Sanitation Collection Service
88XX INSURANCE
01 -
Diesel Power Plant
02 -
Steam Power Plant
03 -
Other Electric Facilities
04 -
Water Plant
05 -
Other Water Facilities
06 -
Wastewater Plants
07 -
Other Wastewater Facilities
08 -
Fire & Extended Coverage
10 -
General and Auto Liability
13 -
Robbery - Inside Premises
14 -
Robbery - Outside Premises
15 -
Faithful Performance Bono -
City Manager
16 -
Faithful Performance Bond -
Finance Director
17 -
Faithful Performance Bond -
Each Employee
18 -
Faithful Performance Bond -
Tax Assessor/Collector
15 -
Utility Accounts Receivable
20 -
Diesel Fuel Bond
21
- Plate Glass
22
- Public Official Liability
17
CITY OF DENTON
ANNUAL BUDGET
Budget Expenditure Account Detail (Cont )
89XX SUNDRY
01 - Refund, Adjustment to Prior Year Expenditure
03 - Cash Short & Over
04 - Authorized Expenditures
05 - Awards
06 - Contributions
08 - Refund & Assistance - Promotional
09 - Damage Claims Against City
10 - Depreciation Expense
11 - Bodily Injury Employee - Prior
12 - Interest
13 - Bad Debt Expense
14 - Broken & Obsolete Items
15 - Court Costs
16 - Council & Board Expenses
17 - Election Expenses
18 - Refund Municipal Court Bond
19 - Refund Municipal Court Fine
20 - Cost of Goods Sold
21 - Miscellaneous
22 - Supplement to City Ordinance
24 - Loss from Theft & Shrinkage
25 - Manager's Contingency Fund
90XX LAND
01 - General Land
02 - General Lana Rights
09 - Ground Improvements
91XX FIXED ASSETS PLANT & EQUIPMENT
01
- Building & Equipment
02
- Furniture & Fixtures
03
- Office Machines
04
- Vehicles & Equipment
05
- Streets & Bridges
06
- Machinery & Equipment
07
- Miscellaneous Equipment
08
- Other
09
- Books for Library
10
- Radio
11 -
Water Wells
12
- Reservoir & Stand Pipes
13 -
Purification System
14 -
Gains
15 -
Meters
16 -
Hydrants
17 -
Services
18 -
Lift Stations
18 CITY OF DENTON
ANNUAL BUDGET
Budget Expenditure Account Detail (Cont )
92XX ELECTRIC SYSTEM PLANT & EQUIPMENT
Steam
Production
01
- Structures & Improvements
FPC
#311
02
- Boiler Plant Equipment
FPC
#312
03
- Turbo Generator Units
FPC
#314
04
- Accessory Electric Equipment
FPC
#315
05
- Steam Power Plant Equipment
FPC
#316
Other Production
06
- Structures and Improvements
FPC
#341
07
- Fuel Holders & Accessories
FPC
#342
08
- Prime Movers
FPC
#343
09
- Generators
FPC
#344
10
- Accessory Electric Equipment
FPC
#345
11
- Miscellaneous Power Plant Equipment
FPC
#346
Transmission Plant
12 -
Clearing Land and Right-of-Way
FPC
#351
13 -
Station Equipment
FPC
#353
14 -
Poles & Fixtures
FPC
#355
15 -
Overhead Conductors
FPC
#356
Distribution Plant
16 -
Distribution Structures & Improvements
FPC
#361
17 -
Station Equipment
FPC
#362
18 -
Poles, Towers & Fixtures
FPC
#364
19 -
Overhead Conductors
FPC
#365
20 -
Underground Conduit
FPC
#366
21 -
Underground Conductors
FPC
#367
22 -
Line Transformers
FPC
#368
23 -
Service
FPC
#369
24 -
Meters
FPC
#370
25 -
Installation on Customer's Premises
FPC
#371
26 -
Street Lighting & Signal Systems
FPC
#373
27 -
Radio Equipment
FPC
#378
General
Plant
28 -
Structures & Improvements
FPC
#390
29 -
Office Furniture & Equipment
FPC
#391
30 -
Transportation Equipment
FPC
#392
31 -
Store Equipment
FPC
#393
32 -
Tools, Shop & Garage Equipment
FPC
#394
33 -
Laboratory Equipment
FPC
#395
34 -
Power Operated Equipment
FPC
#396
35 -
Communication Equipment
FPC
#397
36 -
Miscellaneous Equipment
FPC
#398
37 -
Intangible Plant
FPC
#399
19
CITY OF DENTON
ANNUAL BUDGET
THIS PAGE LEFT BLANK INTENTIONALLY
20 CITY OF DENTON
ANNUAL BUDGET
BUDGET GLOSSARY
The Annual Budget contains specialized and technical terminology that is
unique to public finance and budgeting To assist the reader of the Annual
Budget document in understanding these terms, a budget glossary has been
included in the document
ACCOUNTS 'PAYABLE A liability account reflecting amounts on open account
owingito private persons or organizations for goods and services received
by a government (but not including amounts due to other funds of the same
government or to other governments)
ACCOUNTS RECEIVABLE. An asset account reflecting amounts owing on open
account from private persons or organizations for goods and services
furnished by a government (but not including amounts due from other funds
of the same government) Although taxes and special assessments
receivable are covered by this term, they should be recorded and reported
separately in Taxes Receivable and Special Assessments Receivable accounts
respectively Amounts due from other funds or from other governments
should also be reported separately
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 incurrea but not due until a later date
ADMINISTRATIVE SERVICES Administrative Services charges are allocated to
all Enterprise Fund activities (e g , electric, water/sewer and
sanitation) for indirect management and administrative support given by
general fund departments
ADMINISTRATIVE TRANSFER An Interfund transfer designed to recover General
Fund expenditures conducted in behalf of Proprietary funds
AD VALOREM TAXES (Current) All property, real personal, mixed tangible,
inta gable, annexations, additions, and improvements to property located
within the taxing units jurisdiction which are subject to taxation on
January 1 of the current fiscal year Each year, by ordinance, the City
Council, exempt taxes on automobiles and other items from the tax levy
Following taxerate and 1s vy for the current rifiscals ordinance,
sets 1
and lcontinuing through the following September 30th bil AD VALOREM
if not paid u before February 1 ofdtheofiscaliyearfin whichndit ais
deliinquent TAXES
imposed, except as provided for by the taxing unit adopting the
split-payment of taxes method, and the postponement of delinquency date
due to late mail out of tax bills
21
CITY OF DENTON
ANNUAL BUDGET
Budget Glossary FY/1988-89
Page two
AD VALOREM TAXES (Penalty and Interest) A delinquent tax incurs a penalty
of six (6%) percent of the amount of the tax for the first calendar month
it is delinquent, plus one 0%) percent for each additional month or
portion of the month the tax remains unpaid prior to July 1 of the year in
which is become delinquent however, the delinquent tax on July 1 incurs
a total penalty of twelve (12%) percent of the amount of the delinquent
tax without regard to the number of months the tax has been delinquent
If a person exercises the split-payment option, as provided by the
Property Tax Code, and fails to make the second payment before July 1, the
second payment is delinquent and incurs a penalty of twelve (12%) percent
of the amount of the unpaid tax A delinquent tax incurs at the rate of
one 0%) percent for each month or portion of a month the tax remains
unpaid
APPROPRIATION A legal authorization granted by a legislative body to make
expenditures and to incur obligations for specific purposes
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 County Appraisal District )
BALANCE SHEET A financial statement that discloses the assets, liabilities,
reserves and balances of a specific governmental fund as of a specific
date
BASIC FINANCIAL STATEMENTS Those financial statements, including notes
thereto, which are necessary for a fair presentation of the financial
position and results of operations of an entity in conformity with GAAP
Under Statement 1, they include a balance sheet, and "all-inclusive"
operating statements, and (for
Non-expendable proprietary funds a st and fund tement of changes Pension in
financial position
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
BUDGET A plan of financial operation embodying an estimate of proposed
expenditures for a given period and the proposed means of financial 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
appropriating body for adoption and sometimes the plan finally approved by
22
CITY OF DENTON
ANNUAL BUDGET
Budget Glossary FY/198b-89
Page three
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 appropriating body
BUDGET ADJUSTMENTS. A legal procedure utilized by the City staff and City
Council to revise a budget appropriation The City of Denton's City
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-departmental
or 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 budget-making 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 legislative body The budget
document that is submitted for Council approval is composed of budgeted
funds
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
CONTINGENT LIABILITIES Items which may become liabilities as a result of
conditions undetermined at a given date, such as guarantees, pending law
suits, Judgments under appeal, unsettled disputed claims, unfilled
purchase orders, and uncompleted contracts
CONTROL (ACCOUNT An account in the general ledger in which are recorded the
aggregate of debit and credit postings to a number of identical or related
accounts called subsidiary accounts
CITY OF DENTON
23
ANNUAL BUDGET
Budget Glossary FY/1988-89
Page four
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 operations, 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
DEFERRED CHARGES Expenditures which are not chargeable to the fiscal period
in which made but are carried on the asset side of the balance sheet
pending amortization or other disposition They differ from prepaid
expenses in that they usually extend over a long period of time (more than
five years) and are not regularly recurring costs of operation
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
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 usefull 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 Divisions are the basic units of the budget upon which
departments are composed of
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
24
CITY OF DENTON
ANNUAL BUDGET
Budget Glossary FY/198b-89
Page five
ENCUMBRANCES Commitments related to unperformed (executory) contracts for
goods or services
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
FINANCIAL AND COMPLIANCE AUDIT An examination leading to the expression of
an opinion on (1) the fairness of presentation of the audited entity's
basic, financial statements in conformity with GAAP and (2) the audited
entity's compliance with the various finance-related legal and contractual
provisions used to assure acceptable governmental organizational
performance and effective management stewardship
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 TAX 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 taxes,
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)
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
25
CITY OF DENTON
ANNUAL BUDGET
Budget Glossary FY/1988-89
Page six
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 Fund, and these bongs 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
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 is 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 ($2 00) dollars or more per day The law authorizes a room tax of
not more than seven (7%) percent of the consideration paid by the occupant
of such room to the hotel Revenue received from this resource is
disbursed among the North Texas Fair Association, Visitors/Cottvention
Center and Cultural Federation Association
IMPREST ACCOUNT An account into which a fixed amount of money is placed
for the purpose of minor disbursements As disbursements are made, a
voucher is completed to record their date, amount, nature, and purpose
At periodic intervals, or when the money is completely expended, a report
with substantiating vouchers is prepared and the account is replenished
for the exact amount of the disbursements, and appropriate general ledger
accounts are charged The total cash plus substantiating vouchers must at
all times equal the total fixed amount of money set aside
INCOME A term used to proprietary fund type accounting to represent
(1) revenues or (2) the excess of revenues over expenses
INTERFUND TRANSFERS Amounts transferred from one fund to another
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 Office Services Fund and the
Equipment Services 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
26
CITY OF DENTON
ANNUAL BUDGET
Budget Glossary FY/19bb-89
Page seven
INVOICE A bill requesting payment for goods or services by a vendor or
other governmental unit
LAPSE 1 As applied to appropriations, this term denotes the automatic
termination of an appropriation Except for indeterminate appropriations
and (continuing appropriations, an appropriation is made for a certain
period of time
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 at the rate of ten (10%) percent is 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 permitee
MODIFIEDi 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
OBJECT CODE Expenditure classification according to the types of items
purchased or services obtained, for example, personal services, materials,
supplies, and equipment
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
budg is 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
CITY OF DENTON
27
ANNUAL BUDGET
Budget Glossary FY/1988-89
Page eight
OPERATING EXPENSES Proprietary 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 proprietary fund operating revenues over
operating expenses
OPERATING REVENUES Proprietary 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 in that the
latter requires less legal formality and has a lower legal status
Ordinarily, the statues 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 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
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
PETTY CASH A sum of money set aside on an imprest basis for the purpose of
making change or paying small obligations for which the issuance of a
formal voucher and check would be too expensive and time-consuming Petty
cash accounts are sometimes referred to as petty cash "funds " however,
they are not "funds" in the sense of governmental accounting's eight fund
types Petty cash accounts should be reported as assets of the fund of
ownership
28 CITY OF DENTON
ANNUAL BUDGET
Budget Glossary FY/1988-85
Page nine
PROGRAM DESCRIPTION Describe the nature of service delivery provided at
this level of funding It clearly explains how service delivery will be
differhent from the prior budget year
PROGRAM INDICATORS. Specific quantitative and qualitative measures of work
performed as an objective of a division
PROPERTY TAX Property taxes are levied on both real and personal property
according to the property's valuation and the tax rate
QUASI-EXTERNAL TRANSACTIONS. Interfund transactions that would be treated
as revenues, expenditures or expenses if they involved organizations
external to the government
REIMBURSEMENTS (1) Repayments of amounts remitted on behalf of another
party, (2) Interfund transactions which constitute reimbursements of a
fund for expenditures or expenses initially made from it which are
properly applicable to another fund--e g , an expenditure properly
chargeable to a Special Revenue Fund was initially made from the General
Fund, which is subsequently reimbursed They are recorded as expenditures
or expenses (as appropriate) in the reimbursing fund and as reductions of
the expenditure or expense in the fund that is reimbursed
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 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 (6%) percent of the net
investment 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.
RETURN ON INVESTMENT TRANSFER An Interfund transfers to the General Fund
from the Utility System
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
REVENUE iSHARING. These revenues derived from a reallocation of Federal
taxes to state and local governments
CITY OF DENTON
29
ANNUAL BUDGET
Buoget Glossary FY/1968-89
Page ten
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 all persons and businesses
selling merchandise in the city limits on a retail basis ponies
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
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)
SUBSIDIARY ACCOUNT One of a group of related accounts which support in
detail the debit and credit summaries recorded in a control account An
example is the individual property taxpayers' accounts for the taxes
receivable control account in the general ledger
TAX RATE The amount of tax stated in terms of a unit of the tax base, for
example, $ 50 per $IOU (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
30 CITY OF DENTON
ANNUAL BUDGET
Budget Glossary FY/1988-89
Page eleven
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 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
VOUCHER A written document which evidences the propriety of transactions
and usually indicates the accounts in which they are to be recorded
VOUCHER SYSTEM A system which calls for the preparation of vouchers for
transactions involving payments for the recording of such vouchers in a
special book of original entry, known as a voucher register, in the order
in which payment is approved
31
CITY OF DENTON
ANNUAL BUDGET
THIS PAGE LEFT BLANK INTENTIONALLY
32 CITY OF DENTON
ANNUAL BUDGET
BUDGET SUMMARIES
33
CITY OF DENTON
ANNUAL BUDGET
COMBINED CITY FUNDS
8 YEAR TREND
140 Mlillons
120
100
80
80
40
20
0
82 83 84 85 88 87 88 89
= REVENUES ® EXPENSES
34 CITY OF DENTON
ANNUAL BUDGET
City of Denton
Sources and Uses of Funds
REVENUES
$120,585,377
General Debt Service 4 244%
Electric Fund 66 292%
EXPENDITURES
$118,963,366
nerel Fund 20 606%
Recreation Fund 0 640%
Working Capital Fund 3120
Sanitation Fund 2891%
or/WW Fund 13607%
General Debt Service 4322%
Electric Fund 64481%
neral Fund 20940%
Recreation Fund 0620%
Working Capital Fund 3282%
Sanitation Fund 2606%
er/WW Fund 13884%
General Projects 0 063%
CITY OF DENTON 35
REVENUES
General Fund
General Protect Fund
Recreation Fund
Revenue Sharing Fund
General Debt Service Fund
Utility System Fund
Sanitation Fund
Working Capital Fund
TOTAL REVENUES
EXPENDITURES
General Fund
General Project Fund
Recreation Fund
Revenue Sharing Fund
General Debt Service Fund
Utility System Fund
Sanitation Fund
Working Capital Fund
TOTAL EXPENDITURES
ANNUAL BUDGET
BUDGET SUMMARIES
1986-89
1986-87
Actual
1987-88
Estimate
$ 20,888,075
13,150
403,052
8,362
4,111,947
73,567,270
2,950,997
3,434,078
$105,376,931
1986-87
Actual
$ 20,389,041
96,708
5U3,387
8,362
3,663,923
71,141,753
2,785,929
3,519,613
$102,108,716
$ 22,794,401
17,035
555,223
0
4,169,300
82,719,744
3,099,973
3,419,000
$116,774,676
1987-86
Estimate
$ 22,538,020
114,433
540,612
0
4,153,236
76,109,659
2,943,U34
3,692,293
$110,091,267
1988-89
Proposed
$ 24,847,949
0
650,637
0
5,117,571
82,962,000
3,244,620
3,762,600
$120,585,377
1988-69
Proposed
$ 25,117,949
75,000
623,633
0
5,184,755
82,006,404
3,008,713
3,936,912
$119,953,366
36
CITY OF DENTON
ANNUAL BUDGET
REVISED BUDGET SUNiIARY
AS OF SEPTEMBER 1988
1987-88
Amended
Budget
REVENUES
General Fund
General Project Fund
Recreation Fund
General Debt Service Fund
Utility System Fund
Sanitation Fund
Working Capital Fund
TOTAL REVENUES
1987-88
Amended
Budget
EXPENDITURES
General Fund
General Project Fund
Recreation Fund
General Debt Service Fund
Utility System Fund
Sanitation Fund
Working Capital Fund
TOTAL EXPENDITURES
1987-88
Revised
Estimate
1988-89
Adopted
Budget
THIS PAGE IS COMPLETED UPON
FINAL REVISION AND APPROVAL
OF THE EUDGET BY CITY COUNCIL
1987-88
Revised
Estimate
CITY OF DENTON
198b-89
Adopted
Budget
37
ANNUAL BUDGET
BUDGET SUMMARIES
EXPENDITURES BY CLASSIFICATION
1988-89
Category
General
Personal Services
$16,024,244
Supplies
939,807
Purchase Power
0
Maintenance
1,456,859
Services
3,239,380
Insurance in Divisions
100
Sundry
43,956
Cost of Sales
0
Fixed Assets
348,205
Debt Service
0
Transfer to General Fund
0
Administrative Transfer
0
Bad Debts
149,000
Miscellaneous
2,149,098
Salary Adjustment
767,300
TOTAL $25,117,949
M1sc Op
Funds
0
0
0
0
0
0
G
0
0
0
75,000
0
0
0
0
$ 75,000
Recreation
$ 335,464
116,914
0
1,995
154,260
0
0
0
15,000
0
0
0
0
0
0
$ 623,633
38 CITY OF DENTON
ANNUAL BUDGET
General Debt
Service
Utility
System
Sanitation
Working
Capital
Total
$ 0
$ 8,414,517
$1,291,027
$ 542,735
$ 26,607,987
0
930,805
309,366
28,025
2,324,917
0
48,999,786
0
0
46,999,786
0
3,339,858
327,030
91,460
5,217,202
0
1,941,901
409,674
254,645
5,999,86U
0
498,502
55,173
14,185
567,960
12,000
539,850
7,070
15,GU0
617,876
0
0
0
2,99U,862
2,990,862
0
2,787,635
40,250
U
3,191,090
5,172,755
8,134,000
263,292
0
13,570,047
0
3,315,000
0
0
3,390,000
0
2,394,550
255,829
0
2,650,379
0
710,000
5U,002
U
909,002
0
0
0
0
2,149,09b
0
0
0
0
767,300
$5,184,155 $82,006,404 $3,008,713 $32936,912 $119,953,366
CITY OF DENTON
39
ANNUAL BUDGET
CITY OF DENTON
PROJECTED FUND BALANCES
1988-89
General Fund
General Project Fund
Recreation Fund(2)
General Debt Service Fund
Utility System Fund
Sanitation Fund
Working Capital Fund(1)
Undesignated(3)
Fund Balance
10-1-87
$ 2,301,698
176,662
99,445
1,695,340
40,579,022
(469,006)
(138,444)
Estimated
Revenues
1987-88
$ 22,794,401
17,035
555,22'3
4,169,300
82,719,744
3,099,973
3,419,000
Estimated
Expenditures
1987-88
$ 22,538,020
114,433
540,612
4,153,236
76,109,659
2,943,034
3,692,293
TOTAL $44,244,717 $116,774,676 $110,091,287
(1) Does not include contributed capital
(2) Includes grant funds
(J) Beginning balances are from the 1987 CAFR
40 CITY OF DENTON
ANNUAL BUDGET
Projected
Projected
Undesignated
Proposed
Proposed
Undesignated
Fund Balance
Revenues
Expenditures
Fund Balance
9-30-88
1988-89
1988-89
9-30-89
$ 2,558,079
$ 24,847,949
$ 25,117,949
$ 2,288,079
79,264
0
75,000
4,264
114,056
650,637
023,633
141,060
1,711,404
5,117,571
5,184,755
1,644,220
47,189,107
82,962,000
82,006,404
48,144,703
(312,067)
3,244,620
3,008,713
(76,160)
(411,737)
3,762,600
31936,912
(586,049)
$50,98,106
$120585,377
$119,953,366
$51,560,117
CITY OF DENTON
41
ANNUAL BUDGET
CITY OF DENTON
GENERAL FUNb REVENUES SUMMARY
1988-69 BUDGET
1986-87 1987-88 1988-89
Actual Estimated Estimated
Ab VALOREM TAXES
Current
$6,604,776
$7,788,486
$7,821,293
Delinquent
209,472
194,287
173,200
Current-Penalty and Interest
147,961
105,130
93,720
Prior-Penalty and Interest
95,466
78,837
70,280
Tax Collection Fees
96,954
70,446
62,800
TOTAL
$7,Tb'f-,M
$8,7186
$8,22133
OTHER TAXES
Sales
$4,422,362
$4,716,042
$4,927,091
Franchise - Lone Star Gas
164,306
171,518
177,000
Franchise - General Telephone
99,060
96,086
110,000
Franchise - Cable T V
89,369
88,891
130,141
Mixed Beverage Tax
63,029
55,700
58,500
Hotel/Motel Occupancy Tax
336,870
318,000
330,000
Bingo Tax
7,797
20,800
21,840
Franchise - Bank
73,585
69,000
60,000
Franchise - Texas Power & Light
0
61,146
30,500
TOTAL
$=,-37F!
$33g7;I j
$b,845 UIZ
FEES FROM REVENUE-
PRODUCING FACILITIES
Swimming Pool Receipts
$ 29,870
$ 35,000
$ 35,000
Cemetery Fees
8,350
6,000
8,000
Community Building Rent
13,950
16,000
18,000
Airport
35,531
83,903
80,539
Recreation Program Activity Fees
19,401
15,000
20,000
Athletic Program Fees
8,727
8,000
27,000
Ambulance Service Fees
136,177
283,000
283,000
Williams Square Parking Fees
9,408
14,364
14,784
Fire Inspections
30,935
24,786
18,786
TOTAL
$ ~
$ 46g j
$ 505,lUg
FINES AND FEES
Warrant Fees
$ 44,194
$ 13U,000
$ 109,000
Animal Pound Fees
55,391
59,333
76,500
Auto Pound Fees
21,320
24,640
25,830
Mowing Fines
12,308
14,000
16,000
Police Escort & Guard Fees
13,187
15,060
15,000
Court Cost Service Fees
11,403
18,000
25,000
Animal Control Fines
16,294
29,500
24,500
Denton Police Fines
474,839
600,000
741,031
Health Department Fines
1,865
200
0
Inspection Fines & Fees
265
500
5,000
42 CITY OF DENTON
ANNUAL BUDGET
CITY OF
DENTON
GENERAL FUND REVENUES SUMMARY
1988-89
BUDGET
1986-87
1567-88
19b8-89
Actual
Estimated
Estimated
FINES AND FEES (Continued)
$
415
$
153
59
$ 81,653
Fire Department Fines
,
0
0
UNT Police Fines
TWU Police Fines
6,150
5,140
6,000
6,000
Parking Fines
Appearance Bond Forfeiture
32,775
102,457
40,000
40,000
50,600
40,000
Court Administration Fees
420
696
40,000
000
10
45,000
0
Arrest Fees
TOTAL $
799,119
,
$ 1,096,526
$ ,514
LICENSES AND PERMITS
Zoning Permits and Petitions $
81,365
$
47,000
$ 70,000
Tax Certificates
Wine/Beer Permits and Licenses
3,156
7,685
40
6,800
0
6,800
Electric & Plumbing Licenses
20,590
308
18
20,000
500
28
20,000
2P,500
Vital Statistics-Birth
,
163
67
,
3b6
69
71,000
Building Permits
Miscellaneous Permits
,
13,616
,
13,bOO
24,000
Loading Zones
Right-of-Ways Inspections Fees
1,275
11,488
960
6,000
1,000
7,000
Curb Cut Permits
18,987
303
9
13,300
10,350
14,000
10,500
Mobile Home Licenses
tistics-Death
Vita
,
5
X
306
11
$ 6j ,000
$
TOTAL
7
$
2 7,13
MISCELLANEOUS REVENUES
$
(601)
$
20
O
$
Cash over/Short
Parking Meter Receipts
8,996
10,000
20
000
10,000
21
000
Electric Inspections
24,441
31 96,3
,
26,000
,
27,000
Plumbing Inspections
Overtime Inspections
2,008
1,200
1,500
Sale of Scrap Material
40
695
214
73
350,000
0
360,000
Interest Income
Miscellaneous Income
,
63,116
70,000
70,250
Certificate of Obligation
0
607
289
25
360,000
0
400,000
Street Cuts
County Contract - Civil Defense
,
11,600
20,070
19,505
Federal Contract - Civil Defense
22,447
593
105
21,485
98
400
21,500
128,400
County Contract - Library
County Contract - Ambulance Srvc
,
222,838
,
227,105
227,105
Small Cities Contract - Ambulance
40,793
385)
(3
43,918
15,750
43,918
18,000
Mowing Charges
Pick Up Animal Carcasses
,
1,904
2,500
2,500
Ordinance Supplements
277
483
1
350
000
1
350
1,250
C I P Engineering Fees
,
,
$
037,815
1
$
1,267,896
$ 1,352,278
TOTAL
,
43
CITY OF DENTON
ANNUAL BUDGET
CITY OF DENTON
GENERAL FUND REVENUES SUMMARY
1588-89 BUDGET
1986-87 1987-88
Actual Estimated
TRANSFERS FROM OTHER FUNDS
Electric Administration
Electric Return on Investment
Water Administration
Water Return on Investment
Motor Pool Fund
Sanitation Services Admin
Defensive Driving
Revenue Sharing Fund
Bond Fund
Sanitation Fund
Insurance Fund
Special Assessment
Debt Sanitation
Recreation Fund
General Project
$ 1,440,561
1,766,970
1,003,288
769,960
0
230,000
35,000
8,362
392,616
0
0
71,163
249,070
50,000
50,000
$ 1,228,291
1,890,211
992,844
868,455
0
230,000
30,000
0
290,000
0
35,000
0
213,233
2,387
100,000
TOTAL
TOTAL GENERAL FUND REVENUES
$ 6,066,990
$20,888,075
$ 5,880,421
$22,794,401
1988-69
Estimated
$ 1,328,631
1,954,503
1,065,919
1,359,738
306,000
255,829
30,263
0
320,000
0
35,000
400,000
269,000
0
75,000
$ 7,399,883
$24,847,949
44 CITY OF DENTON
ANNUAL BUDGET
TOTAL CITY ASSETS
10 YEAR HISTORY
Millions
too-
140-
120-
100-
so-
Go-
40-
20-
0-
78 79 80 81 82 83 84 86 88 87
YEARLY F= ASSM
CITY OF DENTON
45
ANNUAL BUDGET
GENERAL FUND EXPENDITURES SUMMARY
1988-89 BUDGET
GENERAL GOVERNMENT
CITY ATTORNEY
MUNICIPAL COURT - JUDGE
PLANNING AND DEVELOPMENT
CONTRIBUTIONS TO OTHER AGENCIES
FINANCE
Administration
Purchasing
Customer Service
Cashiering
Accounting
Tax
Municipal Court - Clerk
Total Finance
MISCELLANEOUS/FINANCE
MISCELLANEOUS/ACCOUNTING
MUNICIPAL SERVICES
AND ECONOMIC DEVELOPMENT
OPERATIONS ANALYSIS
PERSONNEL
DATA PROCESSING
Data Processing
Word Processing
Total Data Processing
BUILDING OPERATIONS
PARKS AND RECREATION
Administration
Recreation
Parks Maintenance
Total Parks and Recreation
1986-87
1987-88
1988-89
Actual
Estimated
Proposed
$
510,268
$
417,916
$
444,930
$
304,422
$
315,890
$
348,030
$
48,346
$
88,434
$
91,830
$
355,242
$
391,367
$
448,929
$
118,831
$
148,507
$
163,280
$
182,580
$
265,977
$
222,370
191,621
202,874
213,835
655,459
761,536
843,735
140,692
150,361
236,782
283,741
304,644
373,306
51,684
56,491
59,928
88 276
175,195
197,834
$
1594;053
$779T=,
2 147,736
$
763,939
$
947,859
$
1,631,473
$
806,004
$
1,083,235
$
1,270,988
$
0
$
153,981
$
161,278
$
74,281
$
79,372
$
85,726
$
310,864
$
344,.160
$
"82,357
$
789,691
$
730,334
$
7337,313
172 369
181,304
199,173
$
962:060
$
911,638
$ 86
$
655,489
$
716,140
$
867,990
$
209,561
$
214,601
$
222,733
753,835
741,245
929,378
736 810
814,366
886,366
T766;70b
$-T77i~21~
$-T,-63F,-477
46 CITY OF DENTON
ANNUAL BUDGET
1986-b7
1987-88
1988-89
Actual
Estimated
Proposea
LIBRARY
Administration
$ 177,702
S 207,211
$ 193,947
Suppport Services
181,291
241,922
261,342
AoM Services
246,031
226,619
243,239
Children's Services
113 825
122,215
1241876
Total Library
~7T86b3
$~67
~1'f3464
PUBLIC WORKS
Administration
$
226,582
$
224,342
5
247,064
Engineering
783,767
794,534
840,550
Inspection
331,096
352,385
357,998
Transportation Engineering
291,407
313,758
376,379
Street Patching
719,357
773,810
784,695
Street Sweeping/Drainage
302,893
338,827
334,036
Street Construction
486,469
608,671
674,826
Street Lighting
263,627
,
;6
1
3
10
363,000
Total Public Works
3,466
1 9b
$
3
!
7
, 6
$ ,52$
ANIMAL CONTROL
$
208,488
$
231,559
$
255,723
AIRPORT
$
80,421
$
79,629
$
93,464
EMERGENCY MANAGEMENT
$
61,997
$
77,165
$
61,805
POLICE
Administration
S
163,159
$ 0
$ G
Criminal Investigation
674,679
747,550
777,U81
AW ni strative
388,903
652,392
733,016
Patrol Division
T
l P
l
$
2,682,233
65;'T4
2,924,652
$
3
3,091,997
4
o
ice
ota
,
4,602,05
FIRE
nistration
Adm
$
200,907
$ 242,047
$ 531,330
i
Ope ations
3,472,165
3,590,335
2,807,881
Prevention
128,033
142,408
160,053
Emergency Medical Services
-
0
0
-
784,082
Total Fire
$
3,bUI,IU3
$
3?374,710
$ 4,283,346
TOTAL GENERAL FUND
EXPENDITURES
$20,389,041
$22,538,020
$ 25,117,949
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Estimated
Proposed
Service/Maintenance
48 0
49 0
51 U
Office/Clerical
100 5
104 6
110 9
Technical/Paraprofessional
48 5
48 0
r0 0
Professional
52 5
52 8
57 8
Management/Supervision
38 0
39 0
38 0
Temporary/Seasonal
23 7
26 1
26 6
Sworn Public Safety
179 0
178 0
179 0
TOTAL PERSONNEL
490 2
497 5
513 3
47
CITY OF DENTON
ANNUAL BUDGET
GENERAL FUND
EXPENDITURES BY CLASSIFICATION
1988-89
1986-87
1987-88
1988-89
Actual
Estimated
Proposed
Personal Services
$13,599,441
$14,706,017
$16,024,712
Supplies
762,437
875,710
939,807
Maintenance
1,069,457
1,417,535
1,456,419
Services
2,878,953
3,006,562
3,239,008
Insurance in Divisions
0
0
100
Sundry
103,165
91,059
43,956
Land
0
0
0
Fixed Assets
266,614
261,536
348,205
Miscellaneous
1,688,774
2,179,601
3,065,742
Salary Adjustment
0
0
0
TOTAL
$20,3891041
$22,538,020
$25,117,949
48 CITY OF DENTON
ANNUAL BUDGET
CITY OF DENTON
1988-89 OPERATING BUDGET
POSITION SUMMARY
Personnel (In Worker Years)
1986-87 1981-bb 19997T
Actual Estimated Proposed
GENERAL GOVERNMENT
8
1
6
5
6
8
MUNICIRAL SERVICES
U
0
3
0
3
0
BUILDI►UG OPERATIONS
3
0
4
0
5
0
OPERATIONS ANALYSIS
2
0
2
5
2
5
LEGAL
6
0
6
0
6
5
PERSONNEL
9
2
9
2
11
2
EMERGENCY MANAGEMENT
1
0
1
0
1
0
DATA PROCESSING
16
5
16
0
16
0
AIRPORT
2
4
2
0
2
0
FINANCE ADMINISTRATION
57
3
57
3
60
3
PUBLIC WORKS ADMINISTRATION
74
0
74
0
75
5
POLICE
'
107
4
111
4
115
4
ANIMAL
CONTROL
8
0
8
0
8
0
FIRE
97
5
98
U
98
O
PARKS AND RECREATION
5.t
5
54
3
56
8
LIBRARY
27
8
27
8
27
5
PLANNING AND DEVELOPMENT
15
0
15
0
15
5
MUNICIPAL COURT JUDGE
1
0
2
0
2
0
TOTAL GENERAL FUND
490
2
497
5
513
3
RECREATION FUND
18
0
22
9
22
9
ELECTRIC FUND
134
7
137
0
143
5
WATER DEPARTMENT
104
0
108
0
115
5
SANITATION DEPARTMENT
48
0
48
0
49
0
WORKING CAPITAL DEPTS
19
0
19
0
19
0
CITY-WIDE TOTAL
813
9
832
4
863
2
RATIO OF EMPLOYEES PER 1,000 POPULATION
POPULATION
65,775
67,000
68,500
GENERAL FUND EMPLOYEES
7
5
7
4
7
5
PUBLIC ENTERPRISE EMPLOYEES
4
9
5
O
5
1
TOTAL EMPLOYEES
12
4
12
4
12
6
Population estimates from the City Planning Department
NOTE This Position Summary may be used as a population guide to the
organizational Charts which appear directly in front of the Table of Contents
CITY OF DENTON 49
ANNUAL BUDGET
UTILITY SYSTEM FUND
REVENUE AND EXPENDITURE SUMMARY
1968-89
1986-87
1987-88
1988-89
REVENUES
Actual
Estimate
Estimate
Electric
$62,561,168
$67,496,000
$66,645,000
Miscellaenous Electric
152,418
28,000
29,000
Water and Wastewater
10,843,664
15,187,000
16,288,000
Miscellaneous Water
10,020
8,744
0
TOTAL REVENUES
$73,567,270
$82,719,744
$82,962,000
EXPENDITURES
Actual
Estimate
Estimate
Electric Operations
$53,038,991
$56,487,410
$58,239,109
Water/Wastewater Operations
6,178,224
8,696,747
9,213,745
Debt Service
5,774,940
5,537,000
8,134,000
Return on Investment
2,536,930
2,719,211
3,315,000
Administrative Transfer
2,450,494
2,226,291
2,394,550
Transfer to General Projects
0
0
0
Bad Debt Expense
1,162,174
443,000
710,000
Salary Adjustment
0
0
0
TOTAL EXPENDITURES
$71,141,753
$76,109,659
$82,006,404
Extraordinary Loss
$(3,059,896)
$ 0
$ O
BALANCE OF REVENUES
$ (634,379)
$ 6,610,085
$ 995,596
1966-87
1987-88
1988-89
PERSONNEL
Actual
Estimated
Proposed
Service/Maintenance
56 0
50 0
59 0
Office/Clerical
14 6
15 8
16 0
Technical/Paraprofessional
119 5
126 0
124 0
Professional
14 0
13 0
19 5
Management/Supervision
33 0
36 0
37 0
Temporary/Seasonal
1 6
4 2
3 5
TOTAL PERSONNEL
238 7
245 0
259 0
50 CITY OF DENTON
ANNUAL BUDGET
UTILITY SYSTEM FUND
EXPENDITURES BY CLASSIFICATION
1988-89
1986-87
1987-88
1988-89
Actual
Estimate
Proposed
Personal Services
$ 5,872,410
$ 7,850,570
$ 8,414,517
Supplies
613,581
824,629
930,805
Purchased Power - Fuel
47,139,053
48,131,350
47,829,720
Production Power
1,046,812
1,117,323
1,170,066
Maintenance
2,435,857
2,555,318
3,339,858
Services
1,417,111
1,900,809
1,941,901
Insurance
321,293
539,41b
498,502
Sundry
493,003
37,095
539,850
Fixed Assets
(121,905)
2,227,645
2,787,635
Debt Service Transfer
5,774,940
5,537,000
8,134,000
Return on Investment Transfer
2,536,930
2,719,211
3,315,000
Administrative Transfer
2,450,494
2,226,291
2,394,550
Bad Debts
1,162,174
443,000
710,000
Salary Adjustment
0
0
0
TOTAL
$71,141,753
$76,109,659
$82,006,404
CITY OF DENTON
51
ANNUAL BUDGET
SANITATION OPERATING FUND
REVENUE $ EXPENDITURE SUMMARY
1988-89
1986-87
1987-88
1988-89
REVENUES
Actual
Estimate
Estimate
Landfill
Bond
Retirement
$ 0
$ 80,225
$ 223,360
Garbage
Fees -
Residential
1,472,473
1,532,844
1,539,000
Garbage
Fees -
Commercial
1,041,761
1,123,114
1,173,114
Special
Pickup
Service
56,021
52,266
53,000
Landfill
Permi
ts
326,970
764,762
204,096
Sale of
Refuse
Bags
51,208
44,762
45,000
Other
2,564
2,000
7,050
TOTA
L REVE
NUES
$2,950,997
$3,099,973
$3,244,620
1986-67
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Sanitation Collection -
Residential
$1,025,577
$1,026,825
$1,157,559
Sanitation Collection -
Commercial
765,613
820,470
780,637
Sanitation Disposal
430,753
591,510
501,394
Motor Pool Administrative Transfer 105,272
0
0
General Fund Administrative
Transfer 230,000
231,112
255,829
Debt Service
166,502
241,117
263,292
Bad Debt Expense
29,936
30,000
50,002
Sundry
26,756
0
0
Salary Adjustment
1,520
0
0
TOTAL EXPENDITURES
$2,785,929
$2,943,034
$3,008,713
BALANCE OF REVENUES
$ 165,068
$ 156,939
$ 235,907
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
39 0
39 0
40 0
Office/Clerical
2 0
2 0
2 0
Technical/Paraprofessional
0 0
0 0
0 0
Professional
1 0
1 0
1 0
Management/Supervision
5 0
5 0
5 0
Temporary/Seasonal
1 0
1 0
1 0
TOTAL PERSONNEL
48 0
~b 0
49 0
52 CITY OF DENTON
ANNUAL BUDGET
SANITATION FUND
EXPENDITURES BY CLASSIFICATION
1988-89
1986-87
1987-88
1988-89
Actual
Estimate
Proposed
Personal Services
$1,103,866
$1,217,989
$1,291,027
Supplies
172,792
201,820
309,366
Maintenance
278,878
349,694
327,030
Services
635,715
546,274
409,674
Insurance
31,400
59,743
55,173
Sundry
132,047
2,520
7,070
Fixed Assets
4,793
62,765
40,250
Administrative Transfers
230,000
231,112
255,829
Bad Debt Expense
29,936
30,000
50,002
Debt Service
166,502
241,117
20,292
Salary Adjustment
0
0
U
TOTAL
$2,785,929
$2,943,034
$3,008,713
CITY OF DENTON
53
ANNUAL BUDGET
WORKING CAPITAL FUND
REVENUE AND EXPENDITURE SUMMARY
1988-89
1986-87 1987-88
REVENUES Actual Estimate
Charges to Other Departments $3,434,078 $3,419,000
1988-89
Estimate
$3,762,600
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Vehicle Maintenance
$1,359,834
$1,514,245
$1,527,518
Machine Shop
128,552
164,151
180,917
Warehouse
2,031,227
2,013,897
2,228,477
TOTAL EXPENDITURES
$3,519,613
$3,692,293
$3,936,912
BALANCE OF REVENUES
$ (65,535)
$ (273,293)
$ (174,312)
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Propose
d
Service/Maintenance
2 0
2 0
2 0
Office/Clerical
6 0
6 0
6 0
Technical/Paraprofessional
9 0
9 0
9 0
Professional
0 0
0 0
0 0
Management/Supervision
2 0
2 0
2 0
TOTAL PERSONNEL
19 0
19 0
19 0
54 CITY OF DENTON
ANNUAL BUDGET
WORKING CAPITAL FUND
EXPENDITURES BY CLASSIFICAT
ION
1988-b9
1586-87
1987-88
1988-89
Actual
Estimate
Proposed
Personal Services
$ 463,850
$ 515,992
$ 542,735
Supplies
12,788
22,173
28,025
Maintenance
62,168
81,917
91,460
Services
158,565
250,742
254,645
Insurance
7,864
14,957
14,185
Sundry
50,395
25,000
15,000
Fixed Assets
(36,833)
19,650
0
Cost of Sales
2,800,816
2,761,862
2,990,862
TOTAL
$3_519,613
$3,692,293
$3,936,912
CITY OF DENTON
55
ANNUAL BUDGET
CITY POPULATION
10 YEAR TREND
Thousands
8C
7C
8C
60
40
30
20
10
0
80
® YEARLY POPULATION
8nummPlannlnp Dept Eetlmates
56 CITY OF DENTON
81 82 83 84 86 86 87 88 89
ANNUAL BUDGET
GENERAL FUND SUMMARIES
CITY OF DENTON 57
ANNUAL BUDGET
CITY OF DENTON
GENERAL FUND REVENUES SUMMARY
1988-89 BUDGET
AD VALOREM TAXES
Current
Delinquent
Current-Penalty and Interest
Prior-Penalty and Interest
Tax Collection Fees
TOTAL
OTHER TAXES
Sales
Franchise - Lone Star Gas
Franchise - General Telephone
Franchise - Cable T V
Mixed Beverage Tax
Hotel/Motel Occupancy Tax
Bingo Tax
Franchise - Bank
Franchise - Texas Power & Light
TOTAL
FLIES FPON REVENUE-
PRODUCING FACILITIES
Swimming Pool Receipts
Cemetery Fees
Community Building Rent
Airport
Recreation Program Activity Fees
Athletic Program Fees
Ambulance Service Fees
Williams Square Parking Fees
Fire Inspections
TOTAL
FINES AND FEES
Warrant Fees
Animal Pound Fees
Auto Pound Fees
Mowing Fines
Police Escort & Guard Fees
Court Cost Service Fees
Animal Control Fines
Denton Police Fines
Health Department Fines
Inspection Fines & Fees
1986-87
1587-88
1988-89
Actual
Estimated
Estimated
$6,604,776
$7,788,486
$7,821,293
209,472
194,287
173,200
147,981
105,130
93,720
95,466
78,837
70,280
96,954
70,446
62,800
$7,154,649
$8,237,186
$8,221,M
$4,422,362
$4,716,042
$4,927,091
164,306
171,516
177,000
99,060
96,086
110,000
89,369
88,891
130,141
63,029
55,700
58,500
336,870
318,000
330,000
7,797
20,800
21,840
73,585
69,000
60,000
0
61,146
30,500
$5,256,378
$5,597,M
$T,-8-4T, 072
$ 29,870
$ 35,000
$ 35,000
6,350
8,000
8,000
13,950
16,000
16,000
35,531
63,903
80,539
19,401
15,000
20,000
b,727
8,000
27,000
136,177
283,000
283,000
9,408
14,364
14,784
30,935
24,786
18,786
$ 292,349
$ 488,M
$__05,T0
$ 44,194
$ 130,000
$ 109,000
55,391
59,333
76,500
21,320
24,840
25,830
12,308
14,000
16,000
13,lb7
15,000
15,000
11,403
18,000
25,OOG
16,294
29,500
24,500
474,839
600,000
741,031
1,865
200
0
265
500
5,000
58 CITY OF DENTON
ANNUAL BUDGET
CITY OF DENTON
GENERAL FUND REVENUES SUMMARY
1988-89 BUDGET
1966-87
1987-88
1988-69
Actual
Estimated
Estimated
FINES AND FEES (Continued)
Fire Department Fines
$ 415
$
69,153
$ 81,653
UNT Police Fines
6,150
0
0
TWO Police Fines
5,140
6,000
6,000
Parking Fines
32,775
40,000
50,000
Appearance Bond Forfeiture
102,457
40,000
40,000
Court Administration Fees
420
40,000
45,000
Arrest Fees
696
10,000
0
TOTAL
$ 799,119
$ 3
$-T,~66,5TH
LICENSES AND PERMITS
Zoning Permits and Petitions
$ 81,365
$
47,000
$ 70,000
Tax Certificates
3,156
40
0
Wine/Beer Permits and Licenses
7,665
6,800
6,800
Electric & Plumbing Licenses
20,590
20,000
20,000
Vital Statistics-Birth
18,308
28,500
28,500
Building Permits
87,163
69,386
71,000
Miscellaneous Permits
13,616
13,800
24,000
Loading Zones
1,275
960
1,000
Right-of-Ways Inspections Fees
11,488
6,000
7,000
Curb Cut Permits
18,987
13,300
14,000
Mobile Home Licenses
9,303
10,3350
10,500
Vital Statistics-Death
7 839
'
X
7
$
11 000
36
'
11,000
$ a=,
TOTAL
0
$
ZZ/,
1
MISCELLANEOUS REVENUES
Cash Over/Short
$ (601)
$
20
$ U
Parking Meter Receipts
8,996
10,000
10,000
Electric Inspections
24,441
20,000
21,000
Plumbing Inspections
31,963
26,000
27,000
Overtime Inspections
2,008
1,200
1,500
Sale of Scrap Material
40
73
0
Interest Income
214,695
350,000
360,000
Miscellaneous Income
63,116
70,000
70,250
Certificate of Obligation
0
25
0
Street Cuts
289,607
360,000
400,000
County Contract - Civil Defense
11,600
20,070
19,505
Federal Contract - Civil Defense
22,447
21,485
21,500
County Contract - Library
105,593
98,400
128,400
County Contract - Ambulance Srvc
222,838
227,105
227,105
Small Cities Contract - Ambulance 40,793
43,918
43,918
Mowing Charges
(3,365)
15,750
16,000
Pick Up Animal Carcasses
1,904
2,500
2,500
Ordinance Supplements
277
350
350
C I P Engineering Fees
1,483
1,000
1,250
TOTAL
$ 1,037,815
$
1,267,896
$ 1,352,278
59
CITY OF DENTON
ANNUAL BUDGET
CITY OF DENTON
GENERAL FUND REVENUES SUMMARY
1988-89 BUDGET
1986-87
1987-88
1988-89
Actual
Estimated
Estimated
TRANSFERS FROM OTHER FUNDS
Electric Administration
$ 1,440,561
$ 1,228,291
$ 1,328,631
Electric Return on Investment
1,766,970
1,890,211
1,954,503
Water Administration
1,003,288
992,844
1,065,919
Water Return on Investment
769,960
868,455
1,359,736
Motor Pool Fund
0
0
3069000
Sanitation Services Admin
230,000
230,000
255,629
Defensive Driving
35,000
30,000
30,263
Revenue Sharing Fund
8,362
0
0
Bond Fund
392,616
290,000
320,000
Sanitation Fund
0
0
0
Insurance Fund
0
35,000
35,000
Special Assessment
71,163
0
400,000
Debt Sanitation
249,070
213,233
269,000
Recreation Funo
50,000
2,387
0
General Project
50,000
100,000
75,000
TOTAL
$ 6,066,990
$ 5,880,421
$ 7,399,883
TOTAL GENERAL FUND REVENUES
$20,888,075
$22,794,401
$24,847,949
60 CITY OF DENTON
ANNUAL BUDGET
CITY OF DENTON
G1
ANNUAL BUDGET
GENERAL FUND EXPENDITURES SUMMARY
1988-89 BUDGET
GENERAL GOVERNMENT
CITY ATTORNEY
MUNICIPAL COURT - JUDGE
PLANNING AND DEVELOPMENT
CONTRIBUTIONS TO OTHER AGENCIES
FINANCE
Administration
Purchasing
Customer Service
Cashiering
Accounting
Tax
Municipal Court - Clerk
Total Finance
MISCELLANEOUS/FINANCE
MISCELLANEOUS/ACCOUNTING
MUNICIPAL SERVICES
AND ECONOMIC DEVELOPMENT
OPERATIONS ANALYSIS
PERSONNEL
DATA PROCESSING
Data Processing
Word Processing
Total Data Processing
BUILDING OPERATIONS
PARKS AND RECREATION
Administration
Recreation
Parks Maintenance
Total Parks and Recreation
1986-87
1987-88
1988-89
Actual
Estimated
Proposed
$
510,268
$
417,916
$
444,930
$
304,422
$
315,890
$
348,030
$
48,346
$
88,434
$
91,830
$
355,242
$
391,367
$
448,929
$
118,8.11
$
148,507
$
163,280
$ 182,580
191,621
655,459
140,692
283,741
51,684
88,276
$ 265,977
202,874
761,536
150,361
304,644
56,491
175,195
$ 222,370
213,835
843,735
236,782
73,306
59,928
197,834
$ 763,939
$ 806,004
$ 947,859
$ 1,083,235
$ 1,631,473
$ 1,270,988
$
0
$
153,981
$
161,278
$
74,281
$
79,372
$
85,726
$
310,864
$
344,360
$
382,357
$ 789,691
1$362 U
$ 655,489
$ 730,334
181 -k
$ 716,140
$ 737,313
199,173
$--7jT6-lw
$ 867,990
$ 209,561
753,835
736 810
$ 1
$ 214,601
741,245
814,366
$ 1,770,212
$ 222,733
929,378
886,366
$-7-,0T,7M
62
CITY OF DENTON
ANNUAL BUDGET
1986-b7 1987-8b 1988-89
Actual Estimates Proposed
LIBRARY
Administration
$ 177,702
$ 207,211
$ 193,947
Support Services
181,291
241,922
261,342
Adult Services
246,031
226,619
2e3,239
Children's Services
113,129
122,215
124,876
Total Library
$ $b1i
$-737 gu
PUBLIC WORKS
Administration
$
226,582
$
224,342
$
247,064
Engineering
783,767
794,534
840,550
Inspection
331,096
352,385
357,998
Transportation Engineering
291,407
313,758
376,379
Street Patching
719,357
773,810
784,695
Street Sweeping/Drainage
302,893
338,827
334,036
Street Construction
486,469
608,671
674,826
Street Lighting
263 627
360,000
363,000
Total Public Works
$
~
$ s- ;76b3Z7
$
7~52FS
ANIMAL CONTROL
$
208,488
$
231,559
$
255,723
AIRPORT
$
80,421
$
79,629
$
93,464
EMERGENCY MANAGEMENT
$
61,997
$
77,165
$
61,8U5
POLICE
Administration
$ 163,159
$ 0
$
C
Criminal Investigation
674,679
747,550
777,081
Administrative
388,903
652,392
733,016
Patrol Division
G2
9/4
924
3 97
Total Police
$
$ 2
$
FIRE
Administration
$ 200,907
$ 242,047
$
531,330
Operations
3,472,165
3,590,335
2,807,881
Prevention
128,033
142,408
160,053
Emergency Medical Services
0
0
-
784,082
Total Fire
$ 1,uUI , IUS
70
$'3 19 741
$
4,283,346
TOTAL GENERAL FUND
EXPENDITURES
$20,389,041
$22,538,020
$
25,117,949
1986-87
1987-68
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Estimated
Proposed
Service/Maintenance
48 0
49 0
51 0
Office/Clerical
100 5
104 6
110 9
Technical/Paraprofessional
48 5
48 0
50 0
Professional
52 5
52 8
57 8
Management/Supervision
38 0
39 U
38 0
Temporary/Seasonal
23 7
26 1
26 6
Sworn Public Safety
179 0
176 0
179 0
TOTAL PERSONNEL
490 2
497 5
513 3
63
CITY OF DENTON
ANNUAL BUDGET
GENERAL FUND
SOURCES AND USES OF FUNDS
REVENUES
24,847,949
Trans Other Funds 30%
r Taxes 4%
Ilscellaneous 6%
License & Permits 1%
Fines Fees 6%
Sales Taxes 20%
Facilities 2%
Ad Valorem taxes 33%
EXPENDITURES
25,117,949
PArannAl SArvn E1S An%
Services 12 90%
r0&M166%
Maintenance 6OVA
Supplies 374%
Non-Department 1221%
64 CITY OF DENTON
ANNUAL BUDGET
GENERAL FUND
EXPENDITURES BY CLASSIFICATION
1988-89
1986-87
1987-88
19b8-89
Actual
Estimated
Proposed
Personal Services
$13,599,441
$14,706,017
$16,024,712
Supplies
762,437
875,710
939,807
Maintenance
1,069,457
1,417,535
1,456,419
Services
2,878,953
3,006,562
3,239,008
Insurance in Divisions
0
0
100
Sundry
103,165
91,059
43,956
Land
0
0
6
Fixed Assets
286,814
261,536
348,205
Miscell1aneous
1,688,774
2,179,601
3,065,742
Salary Adjustment
0
0
0
TOTAL
$20,389,041
$22,538,020
$25,117,949
CITY OF DENTON
65
ANNUAL BUDGET
City of Denton
City
Council
elected
UTILITIES
L
ADMINISTRATION JUDGE
GENERAL
GOVERNMENT
PUBLIC I IIMUNICIPAL
WORKS SERVICES
FINANCE
CITY OF DENTON
ANNUAL BUDGET
City Services
General
Government
Legal
City
Judge
Planning
CITY OF DENTON 67
ANNUAL. BUDGET
GENERAL GOVERNPIENT/ADMINISTRATION/0001
PROGRAM DESCRIPTION
General Government provides general administration for operation of the City,
and liaison to the policy making and administrative branches of the City
This office continues the coordination of capital improvement projects--a
program begun in 1986-87 to more effectively achieve the City's goals
General Government provides an office for the filing and retention of official
records of the City and keep the official minutes of the City Council
The department will continue to provide traditional services, however, a
reorganization in 1987-88 has resulted in the shift of economic development
and municipal services efforts to a separate office Coordination of the
development process and administration of the five year Capital Improvement
Program are two major activities that now fall under the direct auspices of
the City Manager and this department after having been administrated by the
Planning and Development Department in the past
SERVICE LEVEL COMMENTARY
The major expenditures (other than personal services) of this department are
special services and support items to the City Council In addition to the
routine expenses, this department is responsible for the expenditures incurred
with City Council meetings and elections, City business related council
travel, ordinance supplements, and Council Commission banquet
Resources provided in 1988-89
of a half
ti
will allow for an increase in clerical
support
-
me secretary to a
three-quarter secretary
PROGRAM INDICATORS
1986-87
Actual
1987-86
Estimate
1988-89
Estimate
Council Meetings
33
45
50
Permits Issued
170
180
190
Elections
2
1
Telephone Requests from Ci
tizens 14,500
15,000
2
15
450
Visitors to City Manager
2,943
2,340
,
3,160
68 CITY OF DENTON
ANNUAL BUDGET
GENERAL GOVERNMENT/ADMINISTRATION
1966-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Ad inistrative Transfer
lectric
$ 51,293
$ 43,534
$ 43,837
Water & Wastewater
47,381
46,888
47,214
Sanitation
20,470
28,657
28,856
General Resources
391,124
298,837
325,023
TOTAL RESOURCES
$510,268
$417,916
444,930
1986-87
1987-88
1988-89
EXPEND TURES
Actual
Estimate
Estimate
Personal Services
$339,832
$293,284
321,812
Supplies
24,907
16,800
16,631
Maintenance
1,904
2,060
1,378
Services
116,682
92,112
89,059
Insurance
0
0
0
Sundry
18,433
13,300
16,050
Fixed Assets
8,510
420
0
TOTAL EXPENDITURES
$510,268
$417,916
$444,930
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
2 5
2 5
2 75
Professional
2 0
2 0
2 00
Management/Supervision
3 0
2 0
2 OO
Temporary/Seasonal
6
0
00
TOTAL PERSONNEL
8 1
6 5*
6 75
* Positions removed to create Municipal Services
CITY OF DENTON 69
ANNUAL BUDGET
LEGAL/ADMINISTRATION/0004
PROGRAM DESCRIPTION
Legal representation to council, boards, and
Legal Administration Division This division
litigation, drafts various legal instruments
Division provides assistance in the collection
etc , for the City of Denton
SERVICE LEVEL COMMENTARY
departments is provided by the
also represents the City in
ana handles claims The Legal
of delinquent accounts, taxes,
The budget for 1988-89 will fund all existing positions Other expenses
include legal books and the West Law Service Funding in this year will
provide for an additional one-half clerical position to assist in the staff
with the increasing volume of litigation related activities
1986-87
1967-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
Worker Years
6
6
6 5
Average Annual Salary
$35,508
$42,396
$46,138
Collections Processed
362
400
400
Contracts Reviewed/Prepared
182
40U
440
Correspondence/Memos
820
800
800
Legal Opinions
6U
40
40
Ordinances
266
280
280
Proclamations
50
75
80
Resolutions
76
90
90
Requests for Legal Services
883
850
900
Cases Prosecuted
350
1,150
1,300
Code Revisions
8
9
9
Collections (Claims & Hot Checks)
$41,631
$110,000
$56,300
70
CITY OF DENTON
RESOURCES
Administrative Transfer
Electric
Water and Wastewater
Sanitation
General Resources
TOTAL RESOURCES
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Office/Clerical
Professional
Management/Supervision
TOTAL PERSONNEL
ANNUAL BUDGET
LEGAL/ADMINISTRATION
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$ 36,846
$ 31,272
$ 35,321
38,675
38,272
42,015
3,680
5,152
5,655
225,221
241,194
265,039
$304,422
$315,890
$348,030
1986-87
1967-88
1986-89
Actual
Estimate
Estimate
$213,051
$254,375
$288,700
6,037
7,350
7,450
407
800
830
67,278
38,146
30,780
5,107
4,100
4,000
12,542
11,119
16,270
$304,422
$315,890
$348,030
1966-87 1987-88 1988-89
Actual Authorized Proposed
20 20 25
3 0 3 0 3 0
10 10 10
60 60 65
CITY OF DENTON
71
ANNUAL BUDGET
MUNICIPAL COURT - JUDGE/0005
PROGRAM DESCRIPTION
The judicial component of
Judge who presides over
accepts bonds, and issues
SERVICE LEVEL COMMENTARY
the Municipal Court consists of the Municipal Court
all trials and hearings, levies fines, sets bail,
arrest warrants
Fiscal year 1986-87 was the first year the City had a full-time judge
Currently court is held Monday through Friday, with juvenile court held once per
week
PROGRAM INDICATORS
1986-87 1987-88 1988-89
Actual Estimate Estimate
Case Hearings
Jury
120
150
150
Case Hearings
Nonjury
300
375
375
Arraignments
In Court
14,500
18,125
18
125
Arraignments
Jail
2,300
3,000
,
3
000
Court Opinions
Issued
100
110
,
110
Arrest Warrants
Issued
10,000
10,100
10
100
Appeals
700
710
,
710
72 CITY OF DENTON
ANNUAL BUDGET
MUNICIPAL COURT - JUDGE
1986-87 1987-88 1988-b9
RESOURCES Actual Estimate Estimate
General Resources $48,346 $88,434 $91,830
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$46,560
380
$68,332
100
1
$84,450
800
1
Supplies
,
0
,
0
Maintenance
Services
0
1,406
7,578
5,580
Sundry
0
0
0
424
11
0
0
Fixed Assets
,
TOTAL EXPENDITURES
$48,346
$88,434
$91,830
1986-87
1987-86
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
office/Clerical
0 0
1 0
1 0
1 0
Management/Supervision
1 0
1 0
TOTAL PERSONNEL
1 0
2 0
2 0
CITY OF DENTON
73
ANNUAL BUDGET
PLANNING AND COMMUNITY DEVELOPMENT/ADMINISTRATION/0015
PROGRAM DESCRIPTION
The Planning and Community Development Department administers the zoning and
subdivision process, coordinates the Capital Improvements Program, directs
development review, conducts comprehensive planning, reviews and updates
ordinances, administers the Fair Housing Ordinance, and performs professional
staff support to the City Council, the Planning and Zoning Commission, the
Historic Landmark Commission, the Community Development Block Grant (CDBG)
Advisory Committee, the Human Resources Committee and special task forces
appointed by the City Council
SERVICE LEVEL COMMENTARY
In 1988-89 the City will hire a Main
with a State Main Street Program
department will also be preparing
inventory system
Street Coordinator to work in cooperation
to redeveloping the downtown area The
an automated land planning and land use
PROGRAM INDICATORS
Development Review Cases
Inquiries from Citizens
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
184
130
150
6,000
12,000
15,000
74 CITY OF DENTON
ANNUAL BUDGET
PLANNING AND CO*IUNITY DEVELOPMENT/ADMINISTRATION
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Zoning Permits
$ 81,365
685
$ 47,000
800
6
$ 70,000
800
6
Wine/Beer Permits
7,
192
266
,
337,567
,
372,129
General Resources
,
TOTAL RESOURCES
$355,242
$391,367
$448,929
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$294,637
703
14
$307,415
19,166
$362,333
20,950
Supplies
,
100
600
600
Maintenance
038
37
50,486
50,496
Services
,
020
6
r),500
7,000
Sundry
Fixed Assets
,
21744
7,200
7,550
TOTAL EXPENDITURES
$355,242
$391,367
$448,929
1586-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
office/Clerical
4 0
4 0
1 5
4 0
1 5
Technical/Paraprofessional
1 5
5 5
Professional
5 0
2 0
E 0
2 0
2 0
Management/Supervision
2 5
2 5
2 5
Temporary/Seasonal
TOTAL PERSONNEL
15 0
15 0
15 5
CITY OF DENTON
75
ANNUAL BUDGET
City of Denton
city
Counol I
elected
ADMINISTRATION
UTILITIES I I PUBLIC
WORKS
FINANCE
MUNICIPALI IPLANNINO
SERVICES
76
CITY OF DENTON
ANNUAL BUDGET
finance Department
FINANCE
ADMINISTRATION
I PURCHASING I
TREASURY
I ACCOUNTING I
TAX
MUNICIPAL
COURT CLERKS
77
CITY OF DENTON
ANNUAL BUDGET
DEPARTMENT SUMMARY BY CATEGORY
1986-87
RESOURCES Actual
Administrative Transfer
Electric
$ 644,209
Water and Wastewater
414,863
Sanitation
89,193
Tax Certificates
3,156
Municipal Court Fines
50,705
General Resources
391,927
TOTAL RESOURCES $1,594,053
EXPENDITURES
SUMMARY - FINANCE
1987-88 1988-89
Estimate Estimate
$ 598,855 $ x69,012
449,821 495,166
134,261 144,340
40 0
63,700 155,500
670,401 683,772
$1,917,078 $2,147,790
1986-87 1987-88 1988-89
Actual Estimate Estimate
Personal Services
$1,313,514
$1,506,819
$1,706,879
Supplies
142,088
164,614
167,683
Maintenance
5,492
9,240
8,745
Services
126,954
215,914
221,442
Insurance
0
0
0
Sundry
137
398
555
Fixed Assets
5,668
20,093
42,486
TOTAL EXPENDITURES
$1,594,053
$1,917,078
$2,147,790
PERSONNEL (IN WORKER YEARS)
1986-87 1987-88 1988-89
Actual Authorized Proposed
Service Maintenance
0
0
0
0
0
0
Office/Clerical
37
3
37
3
38
3
Technical/Paraprofessional
1
0
1
0
1
U
Professional
9
0
9
0
11
0
Management/Supervision
7
0
7
0
7
0
Temporary/Seasonal
3
0
3
0
3
0
TOTAL PERSONNEL
57
3
57
3
60
3
78 CITY OF DENTON
ANNUAL BUDGET
SUMMARY - FINANCE
DEPARTMENT SUMMARY BY DIVISION
1986-87
1987-b8
1988-69
RESOURCES
Actual
Estimate
Estimate
Finance Administration
$ 40,731
616
105
$ 35,995
100,255
$ 37,691
106,621
Purchasing
Customer Service
,
655,459
761,536
843,735
Treasury
112,616
843
229
111,906
173,245
135,413
185,058
Accounting
,
156
3
40
0
Tax
Municipal Court
,
50,705
143,700
155,500
General Resources
391,927
590,401
683,772
TOTAL RESOURCES
$1,594,053
$1,917,078
$2,147,790
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Finance Administration
$ 182,580
621
191
$ '65,977
202,874
$ 222,370
213,835
Purchasing
Customer Service
,
655,459
761,536
843,735
Treasury
140,692
741
283
150,361
304,644
236,782
73,306
Accounting
,
684
51
56,491
59,928
Tax
Municipal Court
,
88,276
175,195
197,834
TOTAL EXPENDITURES
$1,594,053
$1,917,07b
$2,147,790
1986-67
1987-8b
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Finance Administration
6 0
6 0
5 0
C O
5 0
Purchasing
5 0
22 8
22 8
22 8
Customer Service
6 5
6 5
7 5
Treasury
10 0
10 0
11 0
Accounting
20
20
20
Tax
Municipal Court
5 0
5 0
6 0
TOTAL PERSONNEL
57 3
57 3
60 3
79
CITY OF DENTON
ANNUAL BUDGET
FINANCE/ADMINISTRATION/0020
PROGRAM DESCRIPTION
The Executive Director for Finance is the chief financial officer of the City,
with direct management responsibility of the Accounting, Tax, Purchasing,
Customer Service, Treasury Division and Municipal Court The director
prepares various internal and external financial reports, and advises
management on all aspects of the financial operations of the City The
director is responsible for long-range financial planning and administration
of Capital Improvement Project financing
SERVICE LEVEL COMMENTARY
The proposed
administration
the long-range
funding will continue the
The expenses provide for
financial plan
current level of supervision and
preparation of the annual budget and
PROGRAM INDICATORS
1986-87
Actu
l
1987-88
1988-89
a
Estimate
Estimate
Intermediate Financial Plan
1
Long-Range Financial Plan
1
1
1
i
Departmental Management
1
Information Report
12
12
Annual budget
1
12
Annual Financial Report
1
1
1
1
80
CITY OF DENTON
ANNUAL BUDGET
FINANCE/ADMINISTRATION
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Administrative Transfer
Electric
$ 31,950
$ 27,117
$ 28,395
Water and Wastewater
8,321
8,234
8,622
Sanitation
460
644
674
General Resources
141,849
229,982
184,679
TOTAL RESOURCES
$182,580
$265,977
$222,370
1986-87
1967-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$164,369
$2x8,892
$191,899
Supplies
3,379
3,175
4,175
Maintenance
711
160
240
Services
14,102
20,700
21,386
Sundry
19
50
100
Fixed Assets
0
3,000
4,570
TOTAL EXPENDITURES
$182,560
$265,977
$222,370
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
2 0
2 0
2 0
Professional
3 0
3 0
2 0*
Management/Supervision
1 0
1 0
1 0
Temporary/Seasonal
0 0
0 0
0
TOTAL PERSONNEL
6 0
6 0
5 0
* The treasurer's position has been moved to the treasury division
si
CITY OF DENTON
ANNUAL BUDGET
FINANCE/PURCHASING/0021
PROGRAM DESCRIPTION
The purpose of this division is to purchase or sell, through bid or other
requirements as provided by the Charter and Ordinances, all materials,
supplies and equipment used by all departments, commissions and boards of the
City, establish and enforce specifications for all bids, inspect or supervise
inspection and receiving of all purchased items, maintain the warehouse and
storeroom inventories and transfer such items to the City using departments as
required when funds are available, and maintain readily available files of all
bids, specifications, and purchases for the departments of the City
SERVICE LEVEL COMMENTARY
Purchasing is a service division within the City and the work load is
determined by the budgets, capital improvements, and bond funds available
during any one fiscal year
1986-87
1967-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
Bids
500
550
500
Purchase Orders Issued
7,650
6,500
7,500
Impound Auctions
13
10
15
City Wide Auctions
1
1
1
82 CITY OF DENTON
ANNUAL BUDGET
FINANCE/PURCHASING
1986-87
1987-88
1988-69
RESOURCES
Actual
Estimate
Estimate
Administrative Transfer
Electric
$ 63,718
$ 54,080
$ 57,514
Water and Wastewater
44,058
43,599
46,367
Sanitation
1,840
2,576
2,740
General Resources
82,005
102,619
107,214
TOTAL RESOURCES
$191,621
$202,874
$213,835
1986-67
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$162,197
$169,624
$178,535
Supplies
6,866
9,500
10,000
Maintenance
1,539
2,500
2,000
Services
17,980
21,200
23,200
Insurance
0
0
0
Sundry
19
50
100
Fixed Assets
1,000
0
0
TOTAL EXPENDITURES
$191,621
$202,874
$213,835
1986-87
1967-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
2 0
2 0
2 0
Technical/Paraprofessional
1 0
1 0
1 0
Professional
1 0
1 0
1 0
Management/Supervision
1 U
1 0
1 0
TOTAL PERSONNEL
5 0
5 0
5 0
CITY OF DENTON
83
ANNUAL BUDGET
FINANCE/CUSTOMER SERVICE/0022
PROGRAM DESCRIPTION
The Customer Service Division provides assistance with inquiries related to
utility billing, requests for new service, discontinuance of service, deposits
on accounts and general information regarding City operations The Customer
Service Division handles collection of past due active accounts and collection
on inactive accounts
SERVICE LEVEL COMMENTARY
The proposea funding level will allow for continued billing and collections of
revenues in a timely manner New micro-computer equipment purchases will
enable the staff to perform additional analysis of accounts receivable for
monitoring delinquent accounts
PROGRAM INDICATORS
Telephone Requests
Completed Orders
Average 60 Day Delinquent
1986-87
1987-86
Actual
Estimate
84,555
88,7b7
64,134
59,684
107,294
120,134
1988-89
Estimate
93,226
60,000
100,000
84 _ CITY OF DENTON
RESOURCES
Administrative Transfer
Electric
Water and Wastewater
Sanitation
General Resources
TOTAL RESOURCES
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Insurance
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Service/Maintenance
Office/Clerical
Professional
Management/Supervision
Temporary/Seasonal
TOTAL PERSONNEL
ANNUAL BUDGET
FINANCE/CUSTOMER SERVICE
1986-87
Actual
$379,628
275,831
0
0
1987-88
Estimate
$414,129
312,237
35,170
C
1988-89
Estimate
$440,361
325,507
77,867
0
$655,459 $761,536 $843,735
1966-87
1987-68
1988-89
Actual
Estimate
Estimate
$468,831
$501,099
$558,596
99,487
110,708
110,708
1,832
4,500
4,500
80,422
145,129
145,129
0
0
0
19
100
100
4,868
0
24,702
$655,459
$761,536
$843,735
1586-67 1587-68 1988-89
Actual Authorized Proposed
00 0U 0
17 8 17 8 17 8
00 00 00
20 20 20
30 30 30
22 8 22 8 22 8
CITY OF DENTON
85
ANNUAL BUDGET
FINANCE/TREASURY/0023
PROGRAM DESCRIPTION
The Treasury Division receives all monies for the City, including utility and
tax payments, municipal court fines, permit fees, etc , makes daily deposits,
and prepares a daily cash receipts report
SERVICE LEVEL COMMENTARY
The resources allocated for 1988-69 will continue the current level of
service After salaries, the primary expenses in this budget include office
supplies, postage, and the armored car service
The proposed funding will allow for the addition of a Budget Analyst position
PROGRAM INDICATORS
1986-87 1987-88
Actual Estimate
Total Over-the-Counter Transactions 99,647
Mail Transactions Processed 154,960
Investment Income 215,000
102,640
186,000
350,000
1988-89
Estimate
120,666
220,000
360,000
86 CITY OF DENTON
ANNUAL BUDGET
FINANCE/TREASURY
RESOURCES
Administrative Transfer
Electric
Water and Wastewater
Sanitation
General Resources
TOTAL RESOURCES
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Office/Clerical
Management/Supervision
Professional
TOTAL PERSONNEL
1986-87
Actual
$ 51,666
42,090
18,860
28,076
$140,692
1986-87
Actual
$132,540
2,913
722
4,498
19
0
$140,692
1986-87
Actual
55
10
0
65
1987-88
Estimate
$ 43,851
41,652
26,4U3
38,455
$150,361
1987-88
Estimate
$142,140
2,871
500
4,800
50
0
$150,361
1987-86
Authorized
55
lU
0
65
* The treasurer's position was funded in administration in 1987-88
CITY OF DENTON
1988-89
Estimate
$ 53,062
50,402
31,949
101,369
$2.36,782
1988-89
Estimate
$224,582
3,650
500
7,956
100
$236,782
1968-89
Proposed
5 50
1 00
2 00*
8 50
87
ANNUAL BUDGET
FINANCE/ACCOUNTING/0024
PROGRMi DESCRIPTION
The Accounting Division maintains all accounts and financial records for the
City Responsibilities include accounts payable, payroll, reporting of City
operations, assistance in preparation of the annual budget and the
comprehensive annual financial report, cash management, and City invoicing
SERVICE LEVEL CUP6ENTARY
The resources allocated for 1988-85 will continue the current level of service
and in addition will provide for an additional accountant to perform
cost-analysis for the utilities division
PROGRAM INDICATORS
1986-87 1987-88
Actual Estimate
Payment Vouchers Processed/Month 1,730
Average G/L Transactions/Month 24,342
Payroll Changes Entered/Month 346
Accounts Receivable Billings/Month 474
1,600
26,170
350
400*
1588-89
Estimate
1,750
26,500
350
450
*Decrease due to annual fire inspections not being billed unless a second
reinspection is required
88
CITY OF DENTON
ANNUAL BUDGET
FINANCE/ACCOUNTING
RESOURCES
Administrative Transfer
Electric
Water and Wastewater
Sanitation
General Resources
TOTAL RESOURCES
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Office/Clerical
Professional
ftanagement/Supervision
TOTAL PERSONNEL
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$117,247
$ 59,678
$ 89,680
44,563
44,099
64,268
68,033
69,468
31,110
53,898
131,399
188,248
$283,741
$304,644
$373,306
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$265,021
$284,189
$336,559
13,209
13,520
12,550
534
80U
720
4,958
6,075
10,203
19
60
60
0
U
13,214
$283,741
$304,644
$373,306
1986-87 1987-88 1988-89
Actual Authorized Proposed
50 50 50
40 40 50
1 0 1 0 1 0
10 0 10 0 11 0
_ CITY OF DENTON
89
ANNUAL BUDGET
FINANCE/TAX/0025
PROGRAM DESCRIPTION
The Tax Division prepares tax rolls for billing and delinquent notices, issues
tax certificates, answers telephone inquiries and letter correspondence, and
staffs counter service for the public tax collection efforts
SERVICE LEVEL COMMENTARY
The current level of funding will allow for the collection of property taxes,
preparation of tax roll, current and delinquent tax statements, and collection
of hotel/motel occupancy taxes
PROGRAM INDICATORS
1986-87 1987-88 1988-89
Actual Estimate Estimate
Real Estate Accounts
20,544
20,800
21
500
Business Accounts
2,186
1,842
,
1
800
Aircraft Accounts
74
72
,
75
Mobile Homes Accounts
1,088
1,148
1
150
Counter Assistance
2,803
2,900
,
3
200
Phone Assistance
8,472
7,700
,
8,000
90 CITY OF DENTON
ANNUAL BUDGET
FINANCE/TAX
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
Tax Certificates $ 3,156 $ 40 $ 0
General Resources 48,528 56,451 59,928
TOTAL RESOURCES $ 51,684 $ 56,491 $59,928
1986-87
1987-88
1988-69
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 42,637
108
6
$ 45,704
7,236
$47,154
8,950
Supplies
,
29
80
85
Maintenance
676
2
3,433
3,694
Services
,
0
O
0
Insurance
34
38
45
Sundry
0
0
0
Fixed Assets
TOTAL EXPENDITURES
$ 51,684
$ 56,491
$59,928
1986-87
1967-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
office/Clerical
1 0
1 0
O G
1 0
0 0
Technical/Paraprofessional
0 6
1 0
Professional
1 0
1 0
TOTAL PERSONNEL
2 U
2 0
2 0
CITY OF DENTON
91
ANNUAL BUDGET
FINANCE/MUNICIPAL COURT - CLERKS/0026
PROGRAM DESCRIPTION
The Municipal Court processes tickets and complaints filed to Municipal
Court Provides trial settings for citizens who request a fair and impartial
trial Handles requested resets, prepare bond refunds and process returns for
same to defendants This division also maintains birth and death records
within the city limits This program began reporting with the Finance
Department in FY 1986-87
SERVICE LEVEL COMMENTARY
The budgeted expenditures will provide for the current level of service The
clerk's office is open to the public Monday through Friday, 8 00 a m to
5 00 p m Budgeted services have been increased in order to process the
increase in demand for court services for the full-time Municipal Judge and
the additional police and fire violation enforcement activities
PROGRAM INDICATORS
1986-87
Actual
1967-68
Estimate
1988-89
Estimate
Moving Violations
Processed
20,000
25,000
30
000
Parking Violations
Processed
22,500
25,000
,
30
000
Birth Certificates
Issued
3,502
3,750
,
?
750
Death Certificates
Issued
1,176
2,200
,
2,200
92 CITY OF DENTON
ANNUAL BUDGET
FINANCE/MUNICIPAL COURT - CLERKS
1986-87
1987-88
19b8-89
RESOURCES
Actual
Estimate
Estimate
Court Administrative Fees
$ 0
0
$ 40,000
000
40
$ 45,000
000
40
Appearance Bond Forfeitures
Court Cost Service Fees
11,403
,
18,000
,
25,000
Health Department Fines
1,865
20U
0
0
0
UNT Police Fines
TWU Police Fines
6,150
5,140
6,000
6,000
Vital Stats - Birth
18,308
28,500
2b,500
Vital Stats - Death
7,639
37
571
11,000
31,495
11,000
42,334
General Resources
,
TOTAL RESOURCES
$ 88,276
$175,195
$197,834
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 77,919
$125,171
$169,554
Supplies
8,106
17,604
700
17,650
700
Maintenance
Services
125
2,118
14,577
9,880
Sundry
8
0
50
17
093
50
0
Fixed Assets
,
TOTAL EXPENDITURES
$ 88,276
$175,195
$197,834
1986-b7
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
office/Clerical
4 0
4 0
5 0
1 0
Supervisory
1 0
1 0
TOTAL PERSONNEL
5 0
5 0
6 0
CITY OF DENTON
93
ANNUAL BUDGET
City of Denton
CRY
Counoll
elected
ADMINISTRATION
UTILITIES
PUBLIO
WORKS I IMUNICIPAL
SER CES Il I FINANCE I IPLANNINO
94 CITY OF DENTON
ANNUAL BUDGET
Municipal Services
Municipal
Services and
Economic Development
Operatlons
Analvsls
rsonnel
Data
Processing
waing
Parks
and Recreation
Public
Library
CITY OF DENTON
95
ANNUAL BUDGET
MUNICIPAL SERVICES AND ECONOMIC DEVELOPMENT/0009
PROGRAM DESCRIPTION
This department functions as the City's Economic Development Office The
major function of this area include community liaison, representation on the
Economic Development Advisory Board, and publication of the Fact Book
Strategic planning and direction of the City's overall Economic Development
effort are also functions of this office
SERVICE LEVEL COMMENTARY
The office of Municipal Services and Economic Development provides for the
general administration of
o Parks and Recreation Department
o Building Operations
o rperations Analysis
o Personnel/Employee Relations Department
o Data Processing Department
o Word Processing Center
o Municipal Library
as well as research and special projects (1 a commercial trade zone, new
business incubator project, health services study, etc )
1986-87 1987-88 1988-89
PROGRAM INDICATORS Actual Estimate Estimate
Fact Book N/A 1
Meeting/Contacts Regarding
Economic Development N/A 40
Packets for Developers N/A 20
Note Municipal Services was new for Fiscal Year 1987-88
40
30
96 CITY OF DENTON
ANNUAL BUDGET
MUNICIPAL SERVICES
1986-87 1987-88 1988-69
RESOURCES Actual Estimate Estimate
General Resources S 0 $153,981 $161,278
TOTAL RESOURCES S 0 $1533,981 $161,278
1986-87
1987-88
1968-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 0
$125,955
$137,869
Supplies
0
3,999
3,995
Maintenance
0
0
312
186
21
312
18,652
Services
0
,
450
450
Sundry
Fixed Assets
0
2,079
0
TOTAL EXPENDITURES
$ 0
$153,981
$161,278
1986-87
1987-68
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
office/Clerical
0
1
1
1
Professional
0
1
Management/Supervision
0
1
1
0
Temporary/Seasonal
0
0
TOTAL PERSONNEL
0
3
3
Note Municipal Services was new for Fiscal Year 1987-88
CITY OF DENTON
97
ANNUAL BUDGET
OPERATIONS ANALYSIS/OU03
PROGRAM DESCRIPTION
Operations Analysis assists the City in its efforts to increase organizational
effectiveness and improve the productivity and quality of the work force
SERVICE LEVEL COMMENTARY
The budget will allow for the current level of service
PROGRAM INDICATORS
Special Projects
Operational Audit
Employee Involvement Teams
1986-87
Actual
10
1
3
1987-88
Estimate
10
2
4
1988-89
Estimate
10
1
4
98 CITY OF DENTON
ANNUAL BUDGET
OPEKATIONS
ANALYSIS
1986-87
1967-68
1988-89
RESOURCE
Actual
Estimate
Estimate
Administrative Transfer
Electric
$ 0
$ 0
$ 0
General Resources
74,281
79,372
85,726
TOTAL RESOURCES
$74,281
$79,372
$85,726
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$61,794
$66,491
$74,800
Supplies
3,600
3,300
2,451
Maintenance
25
115
115
Services
8,843
9,216
8,260
Insurance
0
0
0
Sundry
19
50
100
Fixed Assets
0
200
0
TOTAL EXPENDITURES
$74,281
$79,372
$85,726
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office Clerical
0 5
0 5
Technical/Paraprofessional
0 0
0 0
0 0
Professional
2 U
2 0
2 0
TOTAL PERSONNEL
2 0
2 5
2 5
CITY OF DENTON 99
ANNUAL BUDGET
PERSONNEL/EMPLOYEE RELATIONS/0008
PROGRAM DESCRIPTION
The Personnel/Employee Relations Department provides City executives and
aepartment managers advice, support and recommendations to effectively utilize
and manage the City's human resources in providing quality delivery of
municipal services to the citizens of Denton Additionally, the department
promotes and enhances a positive image of the municipal government as an
employer in the City
The department's strategic role is to provide management an annual
compensation proposal, manpower planning, Equal Employment Opportunity and
Affirmative Action, and policy and procedure development and interpretation
The department's operational services are to assist management, departments
and employees to employment, classification of positions, salary, benefits and
insurance, training and development, counseling and referrals, and management
information systems All employment, compensation, employee relations, etc
activities are monitored to ensure our legal responsibilities with federal,
state and local laws are fulfilled
SERVICE LEVEL COMMENTARY
The Personnel /Employee Relations budget will continue both strategic and
operational services to City executives, department managers and employees at
the established level Budget staff and program expenditures will fund
employment, classification and compensation, benefits and insurance, employee
relations and management information support
1986-87 1987-88 1988-69
PROGRAM INDICATORS Actual Estimate Estimate
Applicants Processed
3,754
4,C35
4,100
Positions Filled
123
166
210
Insurance Claims Processed
7,259
8,324
8,740
Status Changes Processed
4,423
5,626
5,907
Employment Interviews
1,676
946
950
In-House Training Hours
1,626
4,556
4,253
100
CITY OF DENTON
ANNUAL BUDGET
PERSONNEL/EMPLOYEE RELATIONS
RESOURCES
Administrative Transfer
Electric
Water and Wastewater
Sanitation
General Resources
TOTAL RESOURCES
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Office/Clerical
Professional
Management/Supervision
Temporary/Seasonal
TOTAL PERSONNEL
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$ 62,610
$ 53,135
$ 62,175
59,325
58,707
68,689
11,040
15,455
18,083
177,889
217,059
233,410
$310,864
$344,360
$382,357
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$244,436
$264,171
$299,706
19,809
18,460
20,112
1,668
1,658
4,874
36,956
54,455
44,585
7,995
5,616
6,842
0
0
6,238
$310,864
$344,360
$382,357
1986-87 1987-88 1988-89
Actual Authorized Proposed
40 40 50
30 30 40
10 10 10
1 2 1 2 1 2
92 92 11 2
101
CITY OF DENTON
ANNUAL BUDGET
SUMMARY - DATA PROCESSING DEPARTMENT SUMMARY BY DIVISION
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
,Data Processing
$655,610
$628,182
$630,554
Word Processing
27,488
23,330
25,898
General Resources
278,9b2
260,126
280,U34
TOTAL RESOURCES
$962,060
$911,638
$936,486
1986-87
1987-8C
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Data Processing
$789,691
$730,334
$737,313
Word Processing
172,369
181,304
199,173
TOTAL EXPENDITURES
$962,060
$911,638
$936,486
1986-87
1987-b8
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Data Processing
10 5
10 0
10 0
Word Processing
6 0
6 0
6 0
TOTAL PERSONNEL
16 5
16 0
16 0
CITY OF DENTON 103
ANNUAL BUDGET
DATA PROCESSING/ADMINISTRATION/0017
PROGRAM DESCRIPTION
Data Processing Department provides computer processing services to the City
departments This department assists user departments in planning computer
applications to meet their requirements Primary applications include utility
billing, accounting and budgeting, tax billing, cash deposit processing,
library material control, payroll and Municipal Court
SERVICE LEVEL COMMENTARY
The major expenditures (other than for personal services) of this department
are for data processing forms, leases and maintenance of data processing
equipment, and the leases and maintenance of software packages
The resources allocated this year will provide for the acquisition of a
micro-computer down link facility This will greatly enhance the user
divisions abilities to access data files, thus enhancing productivity
throughout the City
PROGRAM INDICATORS
1986-87 1987-88
Actual Estimate
Hours of Operation/Week 90
Programs Processed/Month 10,000
1,000's Tape Records Processed/Month 8,000
1,000's Print Lines Processed/Month 12,000
1,000's Disk Records Processed/Month 38,000
90
10,500
9,000
14,OGO
42,000
1988-89
Estimate
100
12,000
10,000
15,000
45,000
104
CITY OF DENTON
ANNUAL BUDGET
DATA PROCESSING/ADMINISTRATION
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Administrative Transfer
Electric
$295,687
$250,959
$251,588
Water and Wastewater
308,633
305,420
307,124
Sanitation
51,290
71,803
71,842
General Resources
134,081
102,152
106,759
TOTAL RESOURCES
$789,691
$730,334
$737,313
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$281,952
$341,226
$353,120
Supplies
29,880
330,430
33,685
Maintenance
54,836
66,600
66,401
Services
390,971
288,678
279,717
Sundry
419
300
390
Fixed Assets
31,633
3,100
4,000
TOTAL EXPENDITURES
$789,691
$730,334
$737,313
1986-87
1987-88
1988-89
PERSONN L (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
2 0
1 0
1 0
Technical/Paraprofessional
3 5
3 0
3 0
Professional
4 0
5 0
5 0
Management/Supervision
1 0
1 0
1 0
Temporary/Seasonal
0 0
0 C
0 0
TOTAL PERSONNEL
10 5
10 0
10 0
CITY OF DENTON
105
ANNUAL BUDGET
WORD PROCESSING CENTER/0006
PROGRAM DESCRIPTION
The Word Processing Center is a division of Data Processing which provides
word processing, graphics and list processing services to City departments
SERVICE LEVEL COMMENTARY
The Center is the control point for Wang equipment within the City This
budget includes centralized costs of the Center Hours of operation are from
8 00 a m until 9 00 p m, Monday through Friday
1986-87
1987-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
Hours of Operation/Week
60
60
60
Lines Produced
2,401,521
2,548,942
2,308,942
Graphs Produced
1,796
2,000
2,000
Requests Completed
7,569
7,698
7,698
106 CITY OF DENTON
ANNUAL BUDGET
WORD PROCESSING CENTER
1986-87
1987-b8
1988-89
RESOURCES
Actual
Estimate
Estimate
Administrative Transfer
Electric
S 27,488
$ 23,330
$ 21,728
Water & Sewer
0
0
3,365
Sanitation
0
0
805
General Resources
144,881
157,974
173,275
TOTAL RESOURCES
$172,369
$181,304
$199,173
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$128,948
$132,549
$137,737
Supplies
11,279
13,452
14,926
Maintenance
24,153
27,978
31,640
Services
3,442
7,325
8,225
Fixed Assets
4,547
0
6,645
TOTAL EXPENDITURES
$172,369
$181,304
$199,173
19b6-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
5 0
5 U
5 0
Management/Supervision
1 0
1 0
1 0
TOTAL PERSONNEL
6 0
6 0
6 0
107
CITY OF DENTON
ANNUAL BUDGET
BUILDING OPERATIONS/0002
PROGRAM DESCRIPTION
The Building Operations Division, at budget time, is treated as a department
because it serves all other City departments This budget does not belong to
one division, its funds belong to all City departments
The Building Operations Division is responsible for CIP construction,
interviewing architects, space planning, lease/purchase negotiations,
renovations, custodial contracts, construction contracts, utilities for
General Fund buildings, and policy related to buildings
This division, presently with four employees, will attempt to provide
maintenance service, security service, and equipment repair for the following
buildings (295,933 square feet)
hunicipal Building
35,000
sq
ft
Fire Station #3
5,000
sq
ft
City Annex
6,000
sq
ft
Fire Station #4
7,000
sq
ft
Civic Center
20,000
sq
ft
Fire Station #5
7,000
sq
ft
Police Center
20,000
sq
ft
Animal Control
7,500
sq
ft
Senior Center
15,000
sq
ft
Airport
1,600
sq
ft
Denia Rec Center
13,800
sq
ft
Traffic Control
1,000
sq
ft
North Lakes Rec Center
13,800
sq
ft
CDBG Office
600
sq
ft
Tennis Center
858
sq
ft
Equipment Services
600
sq
ft
Emily Fowler Library
25,000
sq
ft
Dominoe Nall
1,500
sq
ft
Service Center
57,175
sq
ft
Visual Arts Center
20,000
sq
ft
Fire Station #1
9,000
sq
ft
MLK Rec Center
20,000
sq
ft
Fire Station #2
7,000
sq
ft
Chiller Building
1,500
sq
ft
SERVICE LEVEL COMMENTARY
In addition to building maintenance, this organization also funds general fund
utilities, facilities rent for general fund in the Service Center, and the
rent of Annex buildings Funding for 1988-89 will provide for a Lead
Maintenance Technician to more adequately serve the City's needs at lower cost
1986-87 1987-88 1988-89
PROGRAM INDICATORS Actual Estimate Estimate
No of Square Feet Maintained
No of Square Feet Leased
268,140
21 59,1
268,140 295,933
21,593 21,093
108 CITY OF DENTON
ANNUAL BUDGET
BUILDING OPERATIONS
1986-87
1987-68
1988-89
RESOURCES
Actual
Estimate
Estimate
Administrative Transfer
Electric
$ 97,568
$ 82,809
$100,343
Water and Wastewater
39,035
38,629
46,808
Sanitation
4,830
6,762
8,194
Bond Fund Transfer
0
12,925
0
General Resources
514,056
575,015
712,645
TOTAL RESOURCES
$655,489
$716,14G
$667,990
1986-87
1987-86
1968-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 86,329
$120,912
$168,892
Supplies
13,656
17,050
23,280
Maintenance
80,211
63,247
121,527
Services
473,086
494,931
554,291
Insurance
0
0
0
Fixed Assets
2,207
0
0
TOTAL EXPENDITURES
$655,489
$716,140
$867,990
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service
1 0
2 0
2 0
Technical/Paraprofessional
1 0
1 0
2 0
Management/Supervision
1 0
1 0
1 0
TOTAL PERSONNEL
3 0
4 0
5 0
109
CITY OF DENTON
ANNUAL BUDGET
City of Denton
City
Council
elected
UTILITIES I I PUBLIC
W OR KS
ADMINISTRATION
MUNICIPAL
SERVICES
FINANCE I (PLANNING
110 CITY OF DENTON
ANNUAL BUDGET
COMMUNITY SERVICES
MUNICIPAL
SERVICES
LIBRARY I I PARKS
& RECREATION
ADMINISTRATION II I ADMINIPARK
STRATION
SUPPORT n I IRECREATION/LEISURE
NTENANCE
SERVICES
CITY OF DENTON
ANNUAL BUDGET
DEPARTMENT SUMMARY BY CATEGORY
SUMMARY - PARKS AND RECREATION
1986-87
1987-88
1988-b9
RESOURCES
Actual
Estimate
Estimate
Swimming Pool
$ 29,870
$ 35,000
$ 35,000
Community Building Rent
13,950
16,000
18,000
Recreation Program Fees
19,401
15,000
20,000
Athletic Program Fees
8,727
8,000
27,000
Cemetery
8,350
8,000
8,000
General Resources
1,619,908
1,688,212
1,930,477
TOTAL RESOURCES
$1,700,206
$1,770,212
$2,038,477
1986-87
1967-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$1,101,569
$1,223,618
$1,417,463
Supplies
131,193
1x6,932
165,431
Maintenance
99,340
96,825
102,650
Services
364,480
305,994
340,617
Insurance
0
U
0
Sundry
3,624
500
3,491
Lana
U
U
0
Fixed Assets
U
6,343
18,825
TOTAL EXPENDITURES
$1,700,206
$1,770,212
$2,0x8,477
PERSONNEL (IN WORKER YEARS)
1986-87 1987-88 1988-89
Actual Authorized Proposed
Service/Maintenance
14
0
14
0
14
0
Office/Clerical
3
0
3
0
3
0
Technical/Paraprofessional
4
5
4
5
4
5
Professional
12
0
12
x
14
3
Management/Supervision
6
0
6
0
6
0
Temporary/Seasonal
14
0
14
5
15
0
TOTAL PERSONNEL
53
5
54
x
56
8
112
CITY OF DENTON
ANNUAL BUDGET
SUMMARY - PARKS AND RECREATION DEPARTMENT SUMMARY BY DIVISION
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Recreation
$ 71,948
$ 74,000
$ 100,000
Parks Maintenance
8,350
8,000
8,000
General Resources
1,619,908
1,688,212
1,930,477
TOTAL RESOURCES
$1,700,206
$1,770,212
$2,038,477
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Parks Administration
$ 209,561
$ 214,601
$ 222,733
'Recreation
753,835
741,245
929,378
Parks Maintenance
736,810
814,366
886,366
TOTAL EXPENDITURES
$1,700,206
$1,770,212
$2,038,477
1986-87
1567-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Parks Administration
5 0
5 0
5 0
Recreation
23 9
24 2
26 7
Parks Maintenance
24 6
25 1
25 1
TOTAL PERSONNEL
53 5
54 3
56 8
CITY OF DENTON
113
ANNUAL BUDGET
PAkKS AND RECREATION/ADMINISTRATION/0060
PROGRAM DESCRIPTION
The Administration Division is responsible for the overall guidance,
development, management and promotion of the leisure system and strives to be
responsive to the needs and interests of the community and citizens
SERVICE LEVEL COMMENTARY
The level of funds provided will continue the current level of services
PROGRAM INDICATORS
Advisory Board Meetings
Meetings With Other Groups
or Agencies
1986-87 1987-86
Actual Estimate
35 35
45 45
1988-89
Estimate
35
45
114
CITY OF DENTON
ANNUAL BUDGET
PARKS AND RECREATION/ADMINISTRATION
1986-87 1987-88 19b8-89
RESOURCES Actual Estimate Estimate
General Resources $209,561 $214,601 $222,733
1986-87
1987-86
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$155,623
$158,797
$166,408
Supplies
23,525
25,704
26,200
Maintenance
2,942
3,000
3,000
Services
27,091
26,750
26,750
Insurance
0
0
0
Sundry
180
350
375
Fixed Assets
0
0
0
TOTAL EXPENDITURES
$209,561
$214,601
$222,733
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
3 0
3 0
3 0
Professional
1 0
1 0
1 0
Management/Supervision
1 0
1 0
1 0
TOTAL PERSONNEL
5 0
5 0
5 0
CITY OF DENTON 115
ANNUAL BUDGET
PARKS AND RECREATION/RECREATION/0062
PROGRAM DESCRIPTION
The Recreation Division provides staff, facilities, and supplies for a variety
of recreational activities and community services in an organized and
supervised setting These services are available to a broad segment of the
population The Division operates two recreation centers, a senior citizens'
center, swimming pool, and the Civic Center Supervision is given to all
athletic programs in the City
SERVICE LEVEL COMMENTARY
This division anticipates the opening of Martin Luther King Recreation Center
in 1989 The increase in this year's budget is to hire the personnel
necessary to staff the new facility
PROGRAM INDICATORS
Attendance
Classes Offered
1986-87 1987-88
Actual Estimate
560,595 700,000
82 75
1988-89
Estimate
724,349
102
116 CITY OF DENTON
ANNUAL BUDGET
PARKS AND RECREATION/RECREATION
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Swimming Pool
$ 29,870
950
13
$ 35,000
000
16
$ 35,000
18,000
Community Building Rent
Recreation Program Fees
,
19,401
,
15,000
20,000
Athletic Program Fees
8,727
867
681
6,000
667,245
27,000
829,378
General Resources
,
TOTAL RESOURCES
$753,835
$741,245
$929,378
1986-87
1967-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$468,417
740
50
$517,687
53,603
$642,502
67,606
Supplies
Maintenance
,
16,370
864
214
11,650
158,305
13,850
192,454
Services
,
0
0
0
Insurance
444
3
0
2,966
Sundry
,
0
0
10,000
Fixed Assets
TOTAL EXPENDITURES
$753,835
$741,245
$929,378
1966-87
1987-88
1988-b5
PERSONNEL
Actual
Authorized
Proposed
Technical/Paraprofessional
4 5
4 5
4 5
12 3
Professional
10 0
10 3
1 0
1 0
Management/Supervision
1 0
8 4
8 9
Temporary/Seasonal
8 4
TOTAL PERSONNEL
23 9
24 2
26 7
117
CITY OF DENTON
ANNUAL BUDGET
PARKS AND RECREATION/PARK MAINTENANCE/0064
PROGRAhI DESCRIPTION
The Parks Division is responsible for the maintenance and development of the
City parks, recreation centers, athletic facilities, public grounds,
roadsides, boulevards, traffic islands, cemeteries, formal gardens and
greenhouses, as well as grounds at other miscellaneous areas at the trade
square, airport grass areas, police shooting range, electric distribution
substations, and the City Service Center
SERVICE LEVEL COMMENTARY
The proposed funding for 1988-89 will continue the current level of services
This department is working with the beautification committee to improve the
image of Denton overall
PkOGRAM INDICATOkS
1986-87 1987-88 1988-89
Actual Estimate Estimate
Wo
of
Park Areas Maintained
5ab
51b
5ab
No
of
Partially Developed Acres howea
271
271
271
No
of
Roaoside & Boulevara Acres Moweo
344
665*
698
No
of
Cemetery Acres Mowed
3s
3a
33
No
of
Ball Fields Maintained
18
lb
15
No
of
Tennis Courts & Play Courts
24
26
26
No
of
Picnic Pavilions
7
7
7
Res
troom Facilities
16
16
16
*Increase due to Loop 288
118
CITY OF DENTON
ANNUAL BUDGET
RESOURCES
Cemetery Fees
General Resources
TOTAL RESOURCES
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Insurance
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
$ervice/Maintenance
Professional
Management/Supervision
Temporary/Seasonal
TOTAL PERSONNEL
PARKS AND RECREATION/PARK MAINTENANCE
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$ 8,.150
$ 8,000
$ 8,000
728,460
806,366
878,366
$736,810
$814,366
$886,366
1986-87
Actual
$477,329
56,928
80,028
122,525
0
0
0
1987-88
Estimate
$547,134
57,625
82,175
120,939
0
150
6,343
1988-89
$608,553
61,625
85,800
121,413
0
150
8,825
$736,810
1986-87
Actual
14 0
10
40
56
24 6
$814,366
1987-88
Authorized
14 0
10
40
61
25 1
$886,366
1988-89
Proposed
14 0
10
40
61
25 1
1
CITY OF DENTON 19
ANNUAL BUDGET
DEPARTMENT SUMMARY BY CATEGORY
SUMMARY
- LIBRARY
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
County Contribution
$105,593
$ 98,400
$128,400
General Resources
613,260
699,567
695,004
TOTAL RESOURCES
$718,853
$797,967
$823,404
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$573,915
$635,121
$652,044
Supplies
14,744
17,050
18,930
Maintenance
5,038
6,861
7,100
Services
69,618
77,295
76,370
Insurance
0
0
0
Sundry
19
50
50
Fixed Assets
55,519
61,590
68,910
TOTAL EXPENDITURES
$718,853
$797,967
$823,404
1986-67
1987-88
1968-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
1 G
1 0
1 0
Office/Clerical
19 8
19 8
19 8
Professional
6 0
6 0
6 0
Management/Supervision
1 0
1 0
1 0
TOTAL PERSONNEL
27 8
27 8
27 8
120 CITY OF DENTON
ANNUAL BUDGET
SUMMARY - LIBRARY
DEPARTMENT SUIMARY
BY DIVISION
1986-87
1987-68
1988-89
RESOURCES
Actual
Estimate
Estimate
County Contribution
Library Administration
$ 0
$ 0
$ 0
Support Services
27,454
25,584
25,584
Adult Services
44,349
41,328
41,328
Children's Services
33,790
31,488
61,488
General Resources
613,260
699,567
695,004
TOTAL RESOURCES
$718,853
$797,967
$823,404
1986-87
1987-68
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Library Administration
$177,702
$207,211
$193,947
Support Services
181,291
241,922
261,342
Adult Services
246,031
226,619
243,239
Children's Services
113,829
122,215
124,876
TOTAL EXPENDITURES
$718,853
$797,967
$823,404
1986-87
1987-88
1988-85
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Library Administration
4 0
4 0
4 0
Support Services
11 0
13 0
13 0
Adult Services
8 0
6 0
6 0
Youth Services
4 8
4 8
4 8
TOTAL PERSONNEL
27 8
27 8
27 8
CITY OF DENTON 121
ANNUAL BUDGET
LIBRARY/ADMINISTRATION/0070
PROGRAM DESCRIPTION
This division administers and supervises all library activities by
implementing and monitoring library programs, preparing annual budgets and
monitoring expenditures, planning for capital improvements, promoting the
integrations of library programs into the community, maintaining recoras and
files and preparing necessary reports, accepting, selecting and acknowledging
gifts to the library We are also responsible for developing library growth
in conjunction with local, regional, state and national organizations and
agencies
SERVICE LEVEL COMMENTARY
The resources provided will continue the same level of service
PROGRAM INDICATORS
Memorial/Donation Transactions
Letters/Board Notices
Reports/Budget/Grant Applications
1986-87
1987-88
Actual
Estimate
1,661
1,300
1,575
2,000
158
160
1988-89
Estimate
1,400
2,250
180
122
CITY OF DENTON
ANNUAL BUDGET
RESOURCES
General Resources
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Insurance
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Service/Maintenance
Office/Clerical
Management/Supervision
TOTAL PERSONNEL
1986-87
Actual
$177,702
1986-87
Actual
$115,568
10,134
1,642
50,339
0
19
0
$177,702
1986-87
Actual
10
2 0
10
40
CITY OF DENTON
LIBRARY/ADtiINISTRATION
1987-88 1988-89
Estimate Estimate
$207,211 $193,947
1987-88
Estimate
$1'35,105
11,700
1,650
58,706
0
50
0
$207,211
1967-88
Authorized
10
20
10
40
1988-89
Estimate
$125,341
12,200
1,650
54,706
0
50
0
$193,947
1988-89
Proposed
10
2 0
10
40
123
ANNUAL BUDGET
LIBRARY/SUPPORT SERVICES/0072
PROGRAM DESCRIPTION
This division is responsible for registering patrons, providing library cards,
performing check-out and check-in of materials, maintaining an overdue file,
notifying patrons when books are late, collecting tines, reshelving books and
automation of circulation
SERVICE LEVEL COMMENTARY
The budget will continue the necessary material processing for next year
1986-87
1987-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
Materials Circulated
373,859
375,000
385,000
Patrons Registered (City)
6,246
6,250
6
600
Materials Processed
7,368
6,750
,
7,000
Patrons Registered (County)
1,977
1,800
2,500
124 CITY OF DENTON
RESOURCES
County Contribution
General Resources
TOTAL RESOURCES
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Office/Clerical
TOTAL PERSONNEL
ANNUAL BUDGET
1986-87
Actual
$ 27,454
153,837
$181 ,291
1986-87
Actual
$178,079
0
3,006
206
0
$181,291
1986-87
Actual
13 0
13 0
CITY OF DENTON
LIBRARY/SUPPORT SERVICES
1987-88
1968-89
Estimate
Estimate
$ 25,584
$ 25,584
216,338
235,758
$241,922 $261,342
1987-88
Estimate
$238,072
0
3,700
150
0
$241,922
1587-88
Authorized
13 0
13 0
1988-89
Estimate
$257,192
0
3,800
350
0
$261,342
1988-89
Proposed
13 0
13 0
125
ANNUAL BUDGET
LIBRARY/ADULT SERVICES/0073
PROGRAM DESCRIPTION
This division staffs the Reference and Readers' Advisor desks
week, locates and borrows for patrons materials not owned
answers reference questions, does limited research from
collection for mail requests and borrows films for individuals
system collection
SERVICE LEVEL COMMENTARY
sixty hours per
by the library,
local history
and groups from
This budget will allow the division to assist patrons in locating materials
and information in the fiction, nonfiction, art, audio-visual, and current
periodical areas, and allow continuation of aid to the public in providing
factual and research information, both in print and microfilm formats
PROGRAM INDICATORS
Patrons Assisted
Books Reserved
Interlibrary Loan Transactions
Reference Questions Answered
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
46,984
45,500
46,750
3,523
3,218
3,400
578
575
500
17,746
18,750
19,750
126
CITY OF DENTON
ANNUAL BUDGET
LIBRARY/ADULT SERVICES
RESOURCES
County Contribution
Cpeneral Resources
TOTAL RESOURCES
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Fixed Assets (books)
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Office/Clerical
Professional
TOTAL PERSONNEL
1986-87
1987-8$
1988-69
Actual
Estimate
Estimate
$ 44,349
$ 41,32b
$ 41,328
201,682
185,291
201,911
$246,031
$226,619
$243,239
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$179,067
$154,935
$165,835
3,896
4,250
4,730
390
411
450
18,914
16,139
19,914
43,764
48,884
52,310
$246,031
$226,619
$243,239
1986-87 1987-88 1988-89
Actual Authorized Proposed
50 20 20
30 40 40
8 0 6 0 6 0
CITY OF DENTON
127
ANNUAL BUDGET
LIBRARY/YOUTH SERVICES/0074
PROGRAM DESCRIPTION
This division provides materials and services to children and their parents
and to others interested in children's materials in Denton County Services
include selection and maintenance of books, records, toys, magazines and
program materials The library promotes reference and research skills in
school age children by providing a Homework Center with reference materials
SERVICE LEVEL COMMENTARY
Children's Services will fund all positions and continue current programs for
children throughout 1988-89
PROGRAM INDICATORS
Programs Presented
Program Attendance
Patrons Assisted
1986-87
1987-88
Actual
Estimate
579
490
14,196
13,750
13,443
14,500
1988-89
Estimate
900
22,000
13,000
128 CITY OF DENTON
RESOURLES
County Contribution
General Resources
TOTAL RESOURCES
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Fixed Assets (books)
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Office/Clerical
Professional
TOTAL PERSONNEL
ANNUAL BUDGET -
LIBRARY/YOUTH SERVICES
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$ .13,790
$ 31,488
$ 61,488
80,039
90,727
63,388
$113,829
$122,215
$124,876
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$101,201
$107,009
$103,676
714
1,100
2,000
0
1,100
1,200
159
300
1,400
11,755
12,706
16,600
$113,829
$122,215
$124,876
1986-87 1987-88 1988-89
Actual Authorized Proposed
28 28 28
2 0 2 0 2 0
48 48 48
CITY OF DENTON
129
ANNUAL BUDGET
City of Denton
City
Counol I
elected
UTILITIES I FINANCE
ADMINISTRATION
PUBLIC
WORKS
MUNICIPALI IPLANNINQ
SERVICES
130
CITY OF DENTON
ANNUAL BUDGET
PUBLIC WORKS
ADMINISTRATION
AND CODE ENFORCEMENT
ENGINEERING
11NSPECTIONS I
IN
STREET
SWEEPING
II
LIGHTING
IAIRPORT
NIMAL
ONTROL
~MERGENCY
ANAGEMENT
131
CITY OF DENTON
ANNUAL BUDGET
SU PLARY - PUBLIC WORKS
DEPARTMENT SUMMARY BY DIVISION
RESOURCES
1986-87
Actual
1987-88
Estimate
1988-89
Estimate
Public Works Administration
Engineering
$ 42,883
$ 57,957
$ 73,099
Inspections
41,973
229,757
42,017
210,746
42,735
231
000
Traffic
0
0
,
O
Street Patching
Street Sweeping/Drainage
289,607
0
360,000
400,000
Street Construction
0
0
0
0
Street Lighting
0
0
0
General Resources
Reimbursed from Bond Funds
2,420,978
380
000
2,805,607
29
0
2,911,714
,
0,000
320,000
TOTAL RESOURCES
$3,405,198
$3,766,327
$3,978,548
EXPENDITURES
1986-87
Actual
1987-88
Estimate
1988-89
Estimate
Public Works Administration
Engineering
$ 226,582
$ 224,342
$ 247,064
,
Inspections
783,767
3312096
794,534
52,385
840
550
357
998
Traffic
Street Patching
291,407
719,357
313,758
773
810
,
376,379
7
Street Sweeping/Drainage
Street Construction
302,893
,
338,827
64,695
334,036
Street Lighting
486,469
263,627
608,671
360,000
674,826
363,000
TOTAL EXPENDITURES
$3,405,198
$3,766,327
$3,978,548
PERSONNEL (IN WORKER YEARS)
96-87
lA
ctual
197-88
Authorized
1988-69
Proposed
Public Works Administration
6 5
6 5
8 0
Engineering
Inspections
24 0
24 0
24 0
Traffic
9 5
7 0
9 5
7 0
9 5
7 0
Street Patching
12 0
12 0
12 0
Street Sweeping/Drainage
6 0
6 0
Street Construction
9 0
S 0
6 0
9 0
Street Lighting
0 0
0 0
0 0
TOTAL PERSONNEL
74 0
74 0
75 5
132
CITY OF DENTON
ANNUAL BUDGET
DEPARTMENT SUMMARY BY CATEGORY SUMMARY - PUBLIC WORKS
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Administrative Transfer
Electric
$ 3,692
$ 3,134
$ 3,170
Water and Wastewater
38,281
37,883
38,315
Sanitation
41,400
57,957
68,099
Print Revenue - Eng
1,483
1,000
1,250
Mowing Fines and Fees
(3,385)
15,750
23,000
Electric & Plumbing Licenses
20,590
20,000
20,000
Building Permits
87,163
69,386
71,000
Miscellaneous Permits
13,616
13,800
24,000
Loading Zones
1,275
960
1,000
Row Inspections & Permits
11,488
6,000
7,000
Curb rut Permits
18,987
13,300
14,000
Mobile Home License
9,303
10,350
10,500
Electric Inspections
24,441
20,000
21,000
Plumbing Inspections
31,963
26,000
27,000
0 T Inspections
2,008
1,200
1,500
Mowing Fines
12,308
14,000
16,000
Street Cut Reimbursements
289,607
360,000
400,000
'Reimbursed from Bond Funds
380,000
290,000
320,000
General Resources
2,420,978
2,805,607
2,911,714
TOTAL RESOURCES
$3,405,198
$3,766,327
$3,978,548
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$2,061,666
$2,104,577
$2,246,253
Supplies
101,451
125,321
123,832
Maintenance
541,279
865,807
868,995
Services
574,562
668,036
711,165
Insurance
0
0
100
Sundry
4,882
1,014
1,703
Fixed Assets
121,358
1,572
2,500
TOTAL EXPENDITURES
$3,405,198
$3,766,327
$3,978,548
PERSONNEL (IN WORKER YEARS)
1986-87 1987-86 1988-89
Actual Authorized Proposed
Service/Maintenance
24
0
24
0
24
0
Office/Clerical
5
0
5
0
r
5
Technical/Paraprofessional
33
0
33
0
34
0
Professional
4
0
4
0
4
0
Management/Supervision
7
0
7
0
7
0
Temporary/Seasonal
1
0
1
0
1
0
TOTAL PERSONNEL
74
0
74
0
75
5
CITY OF DENTON 133
ANNUAL BUDGET
PUBLIC WORKS/ADMINISTRATION/0030
PROGRAM DESCRIPTION
This division administers and sets policies for the Street Division, Airport,
Animal Control, Engineering, and Transportation Engineering Also, this
division is responsible for all record keeping, public relations, and liaison
ana staff support for nine commissions and boards
SERVICE LEVEL COMMENTARY
The current level of funding will provide the continuation of services for
Public Works Administration Funding in this division provides for three
city-wide code enforcement officers, and many customer services for the
Sanitation Department
Resources provided in 1988-89 will enable this divisic
of field inspections and to inspect more violations
secretarial position is being upgraded to full-time to
of support for increasing code enforcement activities
1986-87
PROGRAM INDICATORS Actual
in to increase the hours
The existing half-time
provide a greater level
1987-88 1988-89
Estimate Estimate
Board Meetings
20
20
20
Calls Per Day
125
150
150
Daily Customer Service Activities
95
84
72
Code Enforcement
Field Hours
1,300
2,160
2,910
Violation Inspections
2,260
2,100
21600
134 CITY OF DENTON
ANNUAL BUDGET
PUBLIC WORKS/ADMINISTRATION
RESOURCES
Administrative Transfer
Electric
Water & Wastewater
Sanitation
Code Inspection Fines
General Resources
TOTAL RESOURCES
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Office/Clerical
Technical/Paraprofessional
Professional
Management/Supervision
TOTAL PERSONNEL
1986-87
Actual
$ 0
0
41,4U0
0
185,182
$226,582
1986-87
Actual
$191,506
6,520
2,359
12,774
322
13,101
$226,582
1986-87
Actual
25
20
10
1 0
65
1987-88
Estimate
$ 0
0
57,957
0
166,3b5
$224,342
1987-b8
Estimate
$193,133
6,850
2,7b0
19,910
669
1,000
$224,342
1987-88
Authorized
2 5
2 0
10
10
65
1988-89
Estimate
$ 0
0
68,099
5,000
173,965
$247,064
1988-89
Estimate
$215,483
8,600
2,982
17,621
878
1,500
$247,064
1988-89
Proposed
30
3 0
10
1 0
80
CITY OF DENTON 135
ANNUAL BUDGET
PUBLIC WORKS/ENGINEERING/0010
PROGRAM DESCRIPTION
The Engineering Division is responsible for the inspection of all new utility,
street and drainage construction The division is also responsible for all
the survey work on any job that is contracted by the City The surveyors act
as support personnel for various other departments including Utilities, Parks,
Streets, and others as needed The design section is responsible for the
design of all new streets and drainage facilities that are contracted by the
City The division is also responsible for the review of all new subdivision
plans and administration of the Flood Plain Program Services provided in
research for the Utility department, for Engineering expertise as well as
legal descriptions and documents Art work is designed for publications,
covers, certificates, etc , which are needed by this department or other
departments
SERVICE LEVEL COMMENTARY
Funds have been provided to fund the current level of service Personal
Services represents the largest element in the budget The 1985 bond issue
has necessitated new personnel, equipment, and other associated costs
PROGRAM INDICATORS
Design Projects
Private Projects Inspected
1986-87 1987-88
Actual Estimate
62 54
10 25
1988-89
Estimate
55
23
136 CITY OF DENTON
ANNUAL BUDGET
PUBLIC WORKS/ENGINEERING
19b6-87
1987-8b
1988-89
RESOURCES
Actual
Estimate
Estimate
Administrative Transfer
692
$ 3
$ 3,134
$ 3,170
Electric
Water and Wastewater
,
38,281
37,883
38,315
Charges to Bond Funds
380,000
83
290,000
000
1
320,000
250
1
Print Revenue Engineering
1,4
360
311
,
462
517
,
477,815
General Resources
,
,
TOTAL RESOURCES
$783,767
$794,534
$840,550
1986-87
1987-88
1988-89
EXPENDITURES
-r--
Actual
Estimate
Estimate
Personal Services
$710,193
566
23
$720,570
29,850
$768,076
28,500
Supplies
Maintenance
,
11,255
10,200
10,600
Services
27,382
33,814
33,074
Sundry
33
100
0
00
0
Fixed Assets
111338
TOTAL EXPENDITURES
$783,767
$794,534
$840,550
1986-87
1987-86
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
office/Clerical
1 0
2U 0
1 0
20 0
1 0
20 0
Technical/Paraprofessional
3 0
Professional
3 0
3 0
TOTAL PERSONNEL
24 0
24 0
24 0
CITY OF DENTON
137
ANNUAL BUDGET
PUBLIC WORKS/INSPECTION/0011
PROGRAM DESCRIPTION
This division is responsible for inspecting all new construction in the City,
inspections of building, plumbing, mechanical, and electrical work is
mandatory This division is also responsible for inspecting and issuing a
Certificate of Occupancy when a new business opens and to provide staff
assistance to the Board of Adjustment
SERVICE LEVEL COMMENTARY
The current funding level
In 1557 we experienced a
return to previous levels
construction
PROGRAM INDICATORS
will allow the continuation of inspection services
severe decline in building activity, we expect to
of activity tith the new Texas Instruments plant under
1986-87
Actual
Permits Issued 4,416
Inspections Made 12,389
Certificates of Occupancy Issued 500
1987-88
Estimate
4,142
12,000
500
1988-89
Estimate
4,500
12,000
500
138 CITY OF DENTON
ANNUAL BUDGET
PUBLIC WORKS/INSPECTION
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Mowing Fines
S 12,308
$ 14,000
$ 16,000
Electric & Plumbing Licenses
20,590
20,000
20,000
Building Permits
87,163
69,386
71,000
Miscellaneous Permits
13,616
13,800
24,000
Loading Zones
1,275
960
1,000
Right-Of-Way Inspection Permits
11,488
6,000
7,000
Curb Cut Permits
18,987
13,300
14,000
Mobile Home Licenses
9,303
10,350
10,500
Electric Inspections
24,441
20,000
21,000
Plumbing Inspections
31,963
26,000
27,000
0 T Inspections
2,008
1,20U
1,500
Mowing Charges
( 3,385)
15,750
18,000
General Resources
101,339
141,639
126,998
TOTAL RESOURCES
$331,096
$352,385
$357,998
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$301,785
$313,461
$319,349
Supplies
9,330
12,200
11,752
Maintenance
3,348
5,368
5,591
Services
14,934
21,131
20,861
Sundry
EO
225
425
Fixed Assets
1,619
U
0
TOTAL EXPENDITURES
$331,096
$352,385
$357,998
PERSONNEL (IN WORKER YEARS)
1986-87 1987-88 1988-89
Actual Authorized Proposed
Office/Clerical 1 5 1 5 1 5
Technical/Paraprofessional 7 0 7 0 7 0
Management/Supervision 1 0 1 0 1 0
TOTAL PERSONNEL 9 5 9 5 9 5
CITY OF DENTON
139
ANNUAL BUDGET
PUBLIC WORKS/TRANSPORTATION ENGINEERING/0012
PROGRAM DESCRIPTION
The Transportation Engineering Division is responsible for the installation
and maintenance of all traffic control devices, including sign, pavement and
curb markings, and intersection signals
SERVICE LEVEL COMMENTARY
Funds for 1988-89 will continue the current level of service
is continuing to upgrade the traffic control network
PROGRAM INDICATORS
1986-87 1987-88
Actual Estimate
This division
1988-89
Estimate
Traffic Sign Maintenance
4,300
4,800
5,050
Traffic Sign Installation
1,092
1,750
2,100
Pavement Markings (S F )
8,000
8,500
110,500*
Pavement Markings (Buttons)
11,500
17,000
18,000
Traffic Signal Construction
2
3
3
*Includes Airport
140 CITY OF DENTON
ANNUAL BUDGET
RESOURCES
General Resources
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Service/Maintenance
Office/Clerical
Technical/Paraprofessional
Management/Supervision
TOTAL PERSONNEL
PUBLIC WORKS/TRANSPORTATION ENGINEERING
1986-87 1987-88 1988-89
Actual Estimate Estimate
$291,407 $313,758 $376,379
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$172,816
$189,909
$195,501
8,705
9,950
10,150
88,220
94,350
101,050
21,651
19,549
44,578
15
0
100
0
0
25,000
$291,407
$313,758
$376,379
1986-87 1987-68 1988-89
Actual Authorized Proposed
20 20 20
00 00 00
40 40 40
10 10 10
70 70 70
CITY OF DENTON
141
ANNUAL BUDGET
PUBLIC WORKS/STREET PATCHING/0031
PROGRAM DESCRIPTION
This division routinely inspects for and repairs potholes, street failures of
a minor nature and size, and repairs all utility cuts caused by excavations
into the streets for utility repairs This division is routinely called out
after hours for storm damage, fallen trees, etc
SERVICE LEVEL COMMENTARY
The resources allocated for 1988-89 will provide for asphalt to sustain
patching capability Material cost reflects the service requirements
1986-87
1987-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
Customer Complaints
115
100
65
Patching/Sq Ft
57,921
40,000
36,500
Utility Cuts Patched/Sq Ft
85,694
91,386
91,400
Street Overlayed/Sq Ft
20,214
23,066
21,100
142 CITY OF DENTON
ANNUAL BUDGET
PUBLIC WORKS/STREET PATCHING
1986-87
1987-68
1988-89
RESOURCES
Actual
Estimate
Estimate
Street Cut Reimbursements
$289,607
$360,000
$400,000
General Resources
429,750
413,810
384,695
TOTAL RESOURCES
$719,357
$773,810
$784,695
1986-67
1987-86
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$275,506
$290,476
$297,439
Supplies
27,590
32,099
30,602
Maintenance
263,871
410,363
412,450
Services
37,090
40,300
44,004
Fixed Assets
95,300
572
0
TOTAL EXPENDITURES
$719,357
$773,810
$784,695
1986-67
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Temporary/Seasonal
1 0
1 0
0 0
Service/Maintenance
10 0
10 0
11 0
Management/Supervision
1 6
1 0
1 0
TOTAL PERSONNEL
12 0
12 0
12 0
CITY OF DENTON
143
ANNUAL BUDGET
PUBLIC WOkKS/STREET SWEEPING AND DkAINAGE/0032
PROGRAM DESCRIPTION
This division provides street sweeping,
from under bridges, maintains ditches
gutter, and reshapes unimproved channels
and easement spraying for weed control
cleans drainageways, clears debris
along paved roads without curb and
as well as providing its own channel
SERVICE LEVEL COMMENTARY
This funding level continues the current level of operations
1986-87
1987-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
Customer Complaints
300
255
300
Miles of Street Swept
963
700
800
Miles of Ditch Cleaned
2 0
4 4
5
Reshape Creeks Miles
0
5
2
144
CITY OF DENTON
ANNUAL BUDGET
PUBLIC WORKS/STREET SWEEPING AND DRAINAGE
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
General Resources $302,893 $338,827 $334,036
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$157,258
802
6
$160,153
040
lb
$179,472
953
19
Supplies
,
1
080
54
,
94,657
,
88,492
Maintenance
,
340
70
65,977
46,119
Services
Sundry
,
4,413
0
0
Fixed Assets
0
0
0
TOTAL EXPENDITURES
$302,893
$338,827
$334,036
1986-87
1987-b8
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
5 0
5 0
1 0
5 0
1 0
Management/Supervision
1 0
TOTAL PERSONNEL
6 0
6 0
6 0
CITY OF DENTON
145
ANNUAL BUDGET
PUBLIC WORKS/STREET CONSTRUCTION/0033
PROGRAM DESCRIPTION
This division provides preventive maintenance (sealcoating) to the streets,
makes major repairs which are too small to contract, provides maintenance for
the airport runways, alleys and dirt streets It also assists in cleanup
after storm damage and bridge repair work
SERVICE LEVEL COMMENTARY
Funding at this level will be used to reconstruct approximately twenty (20)
miles of streets
PROGRAM INDICATORS
Sealcoating - Square Yards
Dust Control - Miles
Hot Overlay - Square Yards
1986-87 1987-88 1988-89
Actual Estimate Estimate
13,000 10,112 10,112
60 80 120
95,000 103,000 103,000
146
CITY OF DENTON
ANNUAL BUDGET
PUBLIC WORKS/STREET CONSTRUCTION
1586-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
General Resources $486,469 $608,671 $674,826
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$252,602
$236,875
$27(,,933
Supplies
8,938
16,332
14,075
Maintenance
96,146
246,089
247,830
Services
126,764
107,355
141,888
Insurance
0
0
100
Sundry
19
20
0
Fixed Assets
0
0
0
TOTAL EXPENDITURES
$486,465
$6L8,671
$674,826
1986-87
1587-88
1588-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
7 0
7 0
7 0
Management/Supervision
2 0
2 0
2 0
TOTAL PERSONNEL
9 0
9 0
9 0
147
CITY OF DENTON
ANNUAL BUDGET
PUBLIC WORKS/STPEET LIGHTING/0034
PROGRAM DESCRIPTION
This division provides lighting on major and secondary thoroughfares, streets
in residential subdivisions, parks and other areas of special need
SERVICE LEVEL COMMENTARY
The street lighting
installation of new
lighting
PROGRAM INDICATORS
program is continued for 1988-69 and will provide for
lights ana the conversion to more efficient types of
1986-87
Actual
1587-88
Estimate
1988-89
Estimate
Conversion to Most Efficient Source 435
Street Lights in Place 4,248
New Light Installation 171
32
4,381
133
40
4,435
65
148 CITY OF DENTON
ANNUAL BUDGET
PUBLIC WORKS/STREET LIGHTING
1986-87 1987-8b 1988-89
PROGRAM INDICATORS Actual Estimate Estimate
General Resources $263,627 $360,000 $363,000
1986-b7
1987-88
1988-89
EXPENDITURES Actual
Estimate
Estimate
Services $263,627
$360,000
$363,000
1986-87 1967-88 1988-89
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Maintenance Personnel
are in the Utility Fund 0 0 0
149
CITY OF DENTON
ANNUAL BUDGET
ANIMAL CONTROL/0044
PROGRAM DESCRIPTION
The Animal Control Division is responsible for citywide enforcement of
municipal animal control ordinances, investigation of animal bites,
impoundment of animals and their disposition, maintenance of the City Animal
Shelter, removal and disposition of dead animal carcasses, and quarantine
animals for the County
SERVICE LEVEL COMMENTARY
The current level of funding will allow for continuation of field services,
including operating the Pet Adoption Program Restitution of animal nuisance
complaints and rabies control
1986-87
1987-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
Animals Sheltered
5,558
5,500
6,000
Animals Euthanized
4,436
4,400
4,825
Citations Issued
402
808
808
Animals Adopted
251
250
275
Miles of Street Patrolled
37,479
46,706
?7,000
150 CITY OF DENTON
ANNUAL BUDGET
ANIMAL CONTROL
1986-87
1987-68
1988-89
RESOURCES
Actual
Estimate
Estimate
Animal
Control Fines
$ 16,294
$ 29,500
$ 24,500
Animal
Pound Fees
55,391
59,333
76,500
Pickup
of Animal Carcasses
1,904
2,500
2,500
General
Resources
134,899
140,226
152,223
TOTAL RESOURCES
$208,488
$2331,559
$255,723
1986-87
1987-88
1968-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$163,137
$174,546
$190,769
Supplies
13,694
19,793
22,500
Maintenance
3,922
735
27
6,293
927
3C
6,200
36,254
Services
,
0
,
0
0
Insurance
0
0
C
Sundry
0
0
0
Fixed Assets
TOTAL EXPENDITURES
$206,488
$231,559
$255,723
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
1 0
1 0
1 0
6 0
Service/Maintenance
6 0
6 0
1 0
Management/Supervision
1 0
1 0
TOTAL PERSONNEL
8 0
8 0
8 0
151
CITY OF DENTON
ANNUAL BUDGET
AIRPORT/ADMINISTRATION/0015
PROGRAM DESCRIPTION
The City of Denton Airport Department provides service to the aviation public
by contracting with Fixed Base Operators to provide airplane - related
services The City also provides and maintains a 5,000 foot runway with
associated taxiways, ramps and lights The airport provides a base for local
private aircraft owned both by individuals and industry The airport pro-
vides a major transportation link to Denton and serves as positive inducement
to industries considering locating in this area The airport also serves as a
base for that segment of our citizenry involved in recreational and sport
aviation
SERVICE LEVEL COMMENTARY
The current service level will provide continued performance
related service Service includes airport administration,
maintenance
PROGRAM INDICATORS
Number of Annual Operations
Number of Based Aircraft
Leases Negotiated
Asphalt Maintained (Sq Ft
1566-87 1987-88
Actual Estimate
115,000 120,000
130 130
25 20
1,667,625 1,867,625
of aviation,
and grounds
1988-89
Estimate
160,000
150
25
1,867,625
152
CITY OF DENTON.
RESOURCES
Airport Revenue
General Resources
TOTAL RESOURCES
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Insurance
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Technical/Paraprofessional
Management/Supervision
Temporary/Seasonal
TOTAL PERSONNEL
ANNUAL BUDGET
AIRPORT/ADMINISTRATION
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$35,531
$83,903
$80,539
44,890
( 4,274)
12,925
$80,421
$79,629
$93,464
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$54,735
$55,783
$69,618
2,701
5,15U
5,150
6,822
6,146
6,146
14,205
11,825
11,825
0
725
0
707
U
725
1,251
0
0
$80,421
$79,629
$93,464
1986-67 15E7-88 1988-89
Actual Authorized Proposed
10 10 10
10 10 10
4 0 0 0 0
2 4 2 0 2 0
CITY OF DENTON
153
ANNUAL BUDGET
EMERGENCY MANAGENE!'T/0007
PROGRAM DESCRIPTION
The Emergency Management office is a joint City-County operation responsible
for all Emergency Management activities in Denton Emergency Management
maintains and operates the Emergency Operation Center, a center for
communications and operations during disaster
The goal of the Emergency Management Department is to reduce the vulnerability
of people of Denton and Denton County to damage, injury, and loss of life ano
property resulting from natural or man-made catastrophes, to prepare for
prompt and efficient rescue, care and treatment of persons victimized or
threatened by disaster, and to provide a setting conducive to the rapid and
orderly restoration and rehabilitation of persons and property affected by
disasters
The office directs participation in disaster training exercises for Denton
City and County
SERVICE LEVEL COMMENTARY
The 1987-88 proposed resources will continue Emergency Management at the
current service level The Services account provides for telephone expenses
associated with the EOC and a leased car Resources have also been provided
in the fixed asset category for the refurbishment of the EOC Center
1986-87 1987-88 1988-89
PROGRAM INDICATORS Actual Estimate Estimate
Maintain Emergency Operation
Center 1 1 1
Maintain Emergency Plans
for Denton and Denton
County 1 1 1
Arrange Exercise for All
Local Officials 2 1 1
Provide Training for Schools and
Volunteer Operations in All
Emergency Services (hours) 150 150 150
154
CITY OF DENTON
RESOURCES
County Contribution
Federal Contribution
General Resources
TOTAL RESOURCES
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Professional
TOTAL PERSONNEL
ANNUAL BUDGET
EMERGENCY MANAGEMENT
1986-87
1987-88
198b-E9
Actual
Estimate
Estimate
$11,600
$20,670
$19,505
22,447
21,4b5
21,500
27,950
35,610
20,800
$61,997
$77,165
$61,805
1986-87
1987-88
19bb-89
Actual
Estimate
Estimate
$38,566
$39,925
$42,660
6,371
5,780
4,255
5,317
5,520
1,160
10,392
13,681
13,630
19
50
0
1,332
12,209
100
$61,997
$77,165
$61,805
1986-87 1987-b8 1988-89
Actual Authorized Proposed
10 10 1G
1U 10 10
CITY OF DENTON
155
ANNUAL BUDGET
City of Denton
City
Counoll
elected
ADMINISTRATION
Y OITY MANAGER
UTILITIES I I FINANCE I I WPUBLIC
ORKS
FIRE DEPARTMENT
MUNICIPAL
SERVICES
PLANNING
POLICE DEPARTMENT
156 CITY OF DENTON
ANNUAL BUDGET
PUBLIC SAFETY
ADMINISTRATION
DEPUTY Cl T Y MANAGER
POLICE FIRE
DEPARTMENT DEPARTMENT
CRIMINAL Il FIRE
INVESTIGATION ~ ADMINISTRATION
POLICE I I FIRE
AnmlNiSTRATIVE I OPE
FIRE
(EMERGENCY
MEDICAL SVC,
CITY OF DENTON 157
ANNUAL BUDGET
SUMMARY - POLICE
RESOURCES
Revenue Sharing
Auto Pound Fees
Police Escort Fees
Denton Police Fines
Parking °ines
Arrest Fees
Warrant Fees
General Resources
TOTAL RESOURCES
EXPENDITURES
Police Criminal Investigation
Police Administrative
Police Patrol
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Police Criminal Investigation
Police Administrative
Police Patrol
TOTAL PERSONNEL
DEPARTMENT SUMMARY BY DIVISION
1986-87
1987-68
1988-89
Actual
Estimate
Estimate
$ 8,362
$ 0
$ 0
21,3320
24,840
25,830
13,187
15,000
15,000
474,839
600,000
741,031
32,775
40,000
50,000
696
1U,000
0
44,194
130,000
109,000
3,313,601
31504,_754
3,661,233
$3,908,974 $4,324,594 $4,602,094
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$ 674,679
$ 747,550
$ 777,081
552,062
652,392
733,016
2,682,233
2,924,652
3,091,997
$3,908,974 $4,324,594 $4,602,094
1986-87 1967-88 1988-89
Actual Authorized Proposed
18 0 18 0 19 0
11 5 14 5 14 5
75 9 78 9 61 9
105 4 111 4 115 4
158 CITY OF DENTON
ANNUAL BUDGET
SUMMARY - POLICE
RESOURCES
Revenue Sharing
Auto Pound Fees
Police Escort Fees
Denton Police Fines
Parking Fines
Arrest Fees
Warrant Fees
General Resources
TOTAL RESOURCES
EXPENDITURES
Police Criminal Investigation
Police Administrative
Police Patrol
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Police Criminal Investigation
Police Administrative
Police Patrol
TOTAL PERSONNEL
1986-87
Actual
$ 8,362
21,320
13,187
474,839
32,775
696
44,194
3,313,601
$3,906,974
1986-87
Actual
$ 674,679
552,062
2,682,233
$3,908,974
1986-87
Actual
18 0
13 5
75 9
107 4
DEPARTMENT SUMt1ARY BY DIVISION
1987-88
Estimate
1988-89
Estimate
$ 0
24,840
15,000
600,000
40,000
10,000
130,000
3,504,754
$4,324,594
1987-86
Estimate
$ 747,550
652,392
2,924,652
$4,324,594
1987-88
Authorized
18 0
14 5
78 9
111 4
$ 0
25,830
15,000
741,031
50,000
0
109,000
3,661,233
$4,602,094
1988-89
Estimate
$ 777,081
733,016
3,091,997
$4,602,094
1988-89
Proposed
19 0
14 5
81 9
115 4
CITY OF DENTON 159
ANNUAL BUDGET
POLICE/CPIMINAL INVESTIGATION/0041
PROGRAM DESCRIPTION
The primary responsibility of the Criminal Investigation
and support the Patrol Division and other units of the
conducting investigations of crimes and crime problems
follow-up Specifically, this includes the execution
warrants, filing of criminal complaints for prosecution
and the processing of juvenile offenders
SERVICE LEVEL COMMENTARY
Division is to assist
Police Department by
requiring extensive
of arrest and search
evidence gathering,
The resources for 1988-89 provide for the continuation of
property recovery rate is 1 7 times that of our total expenses
has a very heavy workload and will need additional officers in
continue providing much needed services to the citizens
services The
This division
the future to
1986-67
1987-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
Property Recovered
$1,609,573
$1,284,996
1,300,000
Criminal Cases Filed
310
410
470
Juveniles Processed
610
550
575
Criminal Cases Assigned
1,550
2,450
3,120
160 CITY OF DENTON
ANNUAL BUDGET
POLICE/CRIMINAL INVESTIGATION
1986-87 1967-b8 1988-89
RESOURCES Actual Estimate Estimate
General Resources $674,679 $747,550 $777,081
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$546,004
167
25
$594,595
28,474
$694,724
27,466
Supplies
Maintenance
,
11,749
11,456
11,508
Services
51,366
56,719
37,294
Sundry
40,389
56,306
O
Fixed Assets
4
0
6,089
TOTAL EXPENDITURES
$674,679
$747,550
$777,081
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
office/Clerical
1 0
1 0
17 0
2 0
17 0
Sworn Public Safety
17 0
TOTAL PERSONNEL
18 0
18 0
19 0
CITY OF DENTON
161
ANNUAL BUDGET
POLICE/ADMINISTRATIVE/0042
PROGRAM DESCRIPTION
The Administrative Division (0042) and the Administration Division (0040) have
been combined beginning fiscal year 1968-89 This division is responsible for
the management and overall direction of Police Department operations to
include training, crime prevention, crime analysis, statistical services,
personnel management functions, planning and budget administration
SERVICE LEVEL COMMENTARY
The division provides in-house training programs for 90 officers We also
work closely with the public to educate them about crime prevention
PROGRAM INDICATORS
1986-87
Actual
1987-88
Estimate
1988-89
Estimate
Firearm Training Hours
1,3350
1,500
1
500
Emergency Driving
424
1,440
,
1
500
Field Training
2,400
3,840
,
3
500
Major Policy Development
5 0
10 0
,
15 0
162
CITY OF DENTON
ANNUAL BUDGET
POLICE/ALMINISTRATIVE
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
Auto Pound Fees $ 21,320 $ 24,840 $ 25,830
General Resources 388,903 627,552 707,186
TOTAL RESOURCES $410,223 $652,392 $733,016
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$403,934
$446,127
$493,282
Supplies
27,331
36,790
43,305
Maintenance
24,001
26,525
27,810
Services
81,467
98,550
116,219
Sundry
15,329
1,000
1,400
Fixed Assets
U
43,400
51,000
TOTAL EXPENDITURES
$552,062
$652,392
$733,016
1986-87
1987-88
1588-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
5 5
5 5
5 5
Sworn Public Safety
7 0
7 0
7 0
Management/Supervision
1 0
2 0
2 0
TOTAL PERSONNEL
13 5
14 5
14 5
CITY OF DENTON
163
ANNUAL BUDGET
POLICE/PATROL/0043
PROGRAM DESCRIPTION
The Patrol Division is charged with general patrol services, including the
response to calls for service by the public, apprehension of criminals,
traffic enforcement, accident investigation, regulatory enforcement, and
rendering general services to the public
SERVICE LEVEL COMMENTARY
The current funding level will provide an additional police officer to serve
as a court bailiff and warrant officer This will help the department in
eliminating the backlog of warrants Two jailers are to be hired in this year
to enable patrol officers to spend more time on patrol and less time on
prisoner care
1986-87
1987-88
1588-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
Traffic Tickets Issued
18,500
18,000
20,000
Other Custody Arrests
3,350
3,280
3,740
Warrants Served
3,000
3,130
5,250
164
CITY OF DENTON
ANNUAL BUDGET
POLICE/PATROL
1986-87
1957-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Revenue Sharing
Police Escort Fee
$ 8,362
13,187
$ 0
15,000
$ 0
15,000
Denton Police Fines
474,839
600,000
741,031
Parking Fines
32,775
40,000
50,000
Arrest Fees
696
10,000
0
Warrant Fees
44,194
130,000
109,000
General Resources
2,108,180
2,125,652
2,176,966
TOTAL RESOURCES
$2,682,233
$2,924,652
$3,091,997
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$2,257,557
$2,483,005
$2,685,943
Supplies
88,121
87,147
90,298
Maintenance
110,985
99,814
90,028
Services
227,041
231,156
216,938
Sundry
0
100
100
Fixea Assets
(1,471)
23,428
8,690
TOTAL EXPENDITURES
$2,682,233
$2,924,652
$3,091,997
1986-87
1987-88
1988-89
PERSONN L (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
2 0
2 0
4 0
Temporary/Seasonal
3 9
3 9
3 9
Office/Clerical
6 0
E 0
6 0
Sworn Public Safety
64 0
67 0
68 0
TOTAL PERSONNEL
75 9
78 9
81 9
165
CITY OF DENTON
ANNUAL BUDGET
SUMMARY - FIRE
RESOURCES
Fire Operations
Fire Prevention
Emergency Medical Services
General Resources
TOTAL RESOURCES
EXPENDITURES
Fire Administration
Fire Operations
Fire Prevention
Emergency Medical Services
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Fire Administration
Fire Operations
Fire Prevention
TOTAL PERSONNEL
*Moved to Emergency Medical Services
1986-87
Actual
$ 359,808
31,350
0
3,369,947
$3,801,105
1986-87
Actual
$ ^00,907
3,472,165
128,U33
0
$3,801,105
1986-87
Actual
35
90 0
40
97 5
DEPARTMENT SUMMARY BY DIVISION
1987-88
1988-89
Estimate
Estimate
$ 554,023
$ 0*
93,939
100,439
0
554,023
.1,326,828
3,628,884
$3,974,790 $4,283,346
1987-88 1988-89
Estimate Estimate
$ 242,047 $ 531,330
3,590,335 2,807,881
142,408 160,053
0 784.082
$3,974,790 $4,283,346
1987-88 1988-89
Authorized Proposed
40 30
90 0 91 0
40 40
98 0 98 0
166
CITY OF DENTON
ANNUAL BUDGET
DEPARTMENT SUM14ARY BY CATEGORY
SUMMARY - FIRE
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Ambulance Fees
$ 136,177
$ 283,000
$ 283,000
County Contribution/Ambulance
222,838
227,105
227,105
Small Cities Contribution/Ambulance 40,793
43,918
43,918
Fir; Department Fines
415
69,153
81,653
Fire Inspections
30,935
24,786
18,786
General Resources
3,369,947
3,326,b28
3,628,884
TOTAL RESOURCES
$3,8U1,105
$3,574,790
$4,2b3,346
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$3,387,305
$3,467,191
$3,595,658
Supplies
85,325
117,552
135,677
Maintenance
92,208
99,738
98,400
Services
195,431
232,350
367,609
Sundry
66
600
1,000
Fixed Assets
40,770
57,359
85,002
TOTAL EXPENDITURES
$3,801,105
$3,974,790
$4,283,346
1986-87
1987-88
1968-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
5 5
C 0
6 0
Technical/Paraprofessional
3 0
3 0
3 0
Management/Supervision
2 0
2 0
2 0
Sworn Public Safety
87 0
87 0
87 0
TOTAL PERSONNEL
57 5
98 0
98 U
CITY OF DENTON
167
ANNUAL BUDGET
FIRE/ADMINISTRATION/0050
PROGRAM DESCRIPTION
The Administration Divisio
City in formulating proce
di nation of four di vi si
Emergency Medical Services
of the budget, schedules,
maintenance, and news media
SERVICE LEVEL COMMENTARY
n is responsible for directing the policies of the
dures for the Fire Department This entails coor-
ons Administration Operations, Prevention, and
Additional responsibilities include preparation
reports, personnel, and other Fire Department record
contacts
Funds allocated in 1588-89 will enable this division to continue directing the
city's fire department activities in
department this year will enable the
better This division is adding a
monitor and coordinate upkeep of
sophisticated fire apparatus used in
PROGRAM INDICATORS
Equipment
Buildings
Emergency Alarms
a timely fashion Reorganization of the
entire department to serve the community
specialized mechanical support officer to
the highly specialized and increasingly
the divisions
1586-87
1587-88
1988-89
Actual
Estimate
Estimate
24
27
29
4
4
4
5,000
5,150
5,000
168 CITY OF DENTON
ANNUAL BUDGET
FIRE/ADMINISTRATION
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
General Resources $200,907 $242,047 $531,330
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$109,952
653
3
$135,122
10,463
$295,313
23,050
Supplies
Maintenance
,
4,753
5,833
98,400
Services
81,136
66
86,267
600
105,735
1,000
Sundry
Fixed Assets
1,347
3,762
7,832
TOTAL EXPENDITURES
$200,907
$242,047
$531,330
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
office/Clerical
1 5
2 0
6 0*
1 0
Management/Supervision
1 0
1 0
1 0
2 0
Sworn Public Safety
1 0
TOTAL PERSONNEL
3 5
4 0
9 0
*Increase due to dispatchers previously budgeted in Fire Operations
169
CITY OF DENTON
FIRE/OPERATIONS/0051
PROGRAM DESCRIPTION
ANNUAL BUDGET
The Operations Division maintains four fire stations, five engine companies,
two booster companies, and one snorkel company, twenty-four hours per day, in
readiness for prompt and efficient service Companies spend time at the drill
field each week They continue in-station pre-fire planning each week with
in-station classes and maintenance on buildings and grounds carried out daily
SERVICE LEVEL COMMENTARY
The funds for 1988-89 will continue the current level of service, as a result
of reorganization in this year the ambulance related expenses and equipment
have been separated into an entirely separate operating unit Program
indicators and expenditures are reouced accordingly
PROGRAM INDICATORS
Vehicles in Service
Key Rate (Insurance)
Emergency Calls
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
17
17
12*
170
170
170
4,954
5,200
1
150*
,
*Decrease due to reorganization for Emergency Medical Operations
170
CITY OF DENTON
ANNUAL BUDGET
FIRE/OPERATIONS
1986-87
RESOURCES Actual
Ambulance Fees $ 136,177
County Contribution/Ambulance 222,838
Small Cities Contribution/Ambulance 40,793
General Resources 3,072,357
TOTAL RESOURCES $3,472,165
1987-88
Estimate
$ 283,000
227,105
43,918
3,036,312
$3,590,335
1986-87
1987-88
EXPENDITURES
Actual
Estimate
Personal Services
$3,171,865
$.1,207,652
Supplies
77,069
103,889
Maintenance
82,660
91,205
Services
103,348
134,311
Fixed Assets
_ 37,223
53,078
TOTAL EXPENDITURES
$3,472,165
$3,590,335
1986-87 1987-88
PERSONNEL (IN WORKER YEARS) Actual Authorized
office/Clerical 4 0 4 0
Professional 0 0 0 0
Service/Maintenance 0 U 0 0
Sworn Public Safety 86 0 86 0
TOTAL PERSONNEL 90 U 90 U
*Dispatchers move to Administration
**Sworn personnel moved to Emergency Medical Operations
1988-89
Estimate
$ 0
0
0
2,807,881
$2,807,881
1988-89
Estimate
$2,566,946
59,200
0
123,545
58,190
$2,807,881
1988-89
Proposed
0 0*
00
00
69 0**
69 0
171
CITY OF DENTON
ANNUAL BUDGET
FIRE/PREVENTION/0052
PROGRAM DESCRIPTION
The Fire Prevention Division makes business inspections, enforces fire codes,
handles arson cases, and investigates all fires
This division also conducts fire prevention programs throughout the City with
all ages participating
SERVICE LEVEL COMMENTARY
For 1988-89, on duty firefighters will provide manpower for routine
semi-annual fire inspections this division will continue to concentrate its
efforts on correcting violations when they are found A stepped-up effort
toward educating the public regarding fire safety will be a major program in
the fire departments goal of fire prevention
PROGRAM INDICATORS
1986-87
Actual
1987-88
Estimate
1988-89
Estimate
Inspections
1,849
3,900
4
400
Fire Safety Programs Given
101
170
,
200
1st Re-Inspection
0
500
550
2nd Re-Inspection
0
85
95
172 CITY OF DENTON
ANNUAL BUDGET
FIRE/PREVENTION
RESOURCES
Fire Department Fines
Fire Inspections
General Resources
TOTAL RESOURCES
i
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Technical/Paraprofessional
Management/Supervision
Sworn Public Safety
TOTAL PERSONNEL
1986-87
Actual
$ 415
30,935
96,663
$128,033
1986-b7
Actual
$105,488
4,603
4,795
10,947
2,200
$128,033
1986-87
Actual
30
10
00
40
CITY OF DENTON
1987-88 1988-89
Estimate Estimate
$ 69,153
$ 81,653
24,786
18,786
48,469
59,614
$142,408
$160,053
1987-b8
Estimate
$124,217
3,200
2,700
11,772
519
1988-89
Estimate
$144,852
3,600
0
11,601
0
$142,408 $160,05^5
1987-88 1988-89
Authorized Proposed
30 30
1 0 1 0
00 00
40 40
173
ANNUAL BUDGET
FIRE/EMERGENCY MEDICAL SERVICES/005s
PROGRAM DESCRIPTION
The Emergency Medical Services Division operates five (5) ambulances,
twenty-four (24) hours a day Each ambulance is staffed with paramedics who
are specially trained in advanced lifesaving techniques and primary emergency
care
SERVICE LEVEL COMMENTARY
The funds provided in 1988-89 will provide for two (2) fully-staffed
ambulances and three (3) reserve units to serve Denton and the surrounding
community
1986-87
PROGRAM INDICATORS Actual
Vehicles In Service 0
Emergency Calls 0
Patients Served U
*Increase due to reorganization from Fire Operations
1987-88 1988-89
Estimate Estimate*
U 5
0 2,762
U 2,816
174 CITY OF DENTON
ANNUAL BUDGET
FIRE/EMERGENCY PEDICAL SERVICES
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Ambulance Fees
$ 0
0
$ 0
0
$283,600
227,105
County Contribution/Ambulance
0
U
43,918
Small Cities Contribution/Ambulance
0
0
230,055
General Resources
TOTAL RESOURCES
$ 0
$ 0
$784,U82
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ U
$ 0
0
$b88,647
827
49
Supplies
0
0
U
,
0
Maintenance
0
0
126,728
Services
0
0
0
Sunary
0
0
18,980
Fixed Assets
TOTAL EXPENDITURES
S 0
$ 0
$784,082
1986-87 1987-86 1988-85
PERSONNEL (IN WORKER YEARS) Actual Authorized Proposed
Sworn Public Safety U O 16"
TOTAL PERSONNEL 0 0 16
*Sworn personnel moved from Fire Operations
175
CITY OF DENTON
ANNUAL BUDGET
NON-DEPARTMENTAL EXPENSES
176 CITY OF DENTON
ANNUAL BUDGET
CONTRIBUTIONS TO OTHER AGENCIES/015M
Social Service Agencies
The City's contributions for social services have been developea from the
recommendation of the Human Resources Committee The Committee conducted
Public Hearings on the various agency requests for City assistance to provide
their recommendation
EXPENDITURES
1986-87 1987-88 1988-89
Actual Estimate Estimate
Social Services
Daycare Center
$ 12,000
$ 12,000
$ 14,000
Friends of the Family
32,000
32,000
33,000
SPAN
33,324
35,000
34,000
RSVP
6,800
6,800
6,800
Fred Moore
0
25,000
26,000
Handi-Hop
34,707
34,707
34,000
HOPE
0
d,G00
5,000
Parents Anonymous
0
0
1,000
Life Planning/Health Ser
0
0
4,480
Ann's Haven Hospice
0
0
2,000
Denton Cty Prenatal Clinic
0
0
3,060
TOTAL EXPENDITURES
$ 118,831
$ 148,507
$ 163,280
177
CITY OF DENTON
ANNUAL BUDGET
MISCELLANEOUS EXPENSE AND CONTRIBUTIONS TO OTHER AGENCIES/020M
PROGRAM DESCRIPTION
The City contributes toward the support of various community agencies and
organizations These contributions fall into three categories
Joint City-County Agencies
County-wide Tax District
Agencies Supported by the Hotel Occupancy Tax
Joint City-County Agencies
Contributions to joint City-County agencies the City/County Health Knit
have been established through the allocation process approved by the City
Council and the Commissioner's Court This allocation is determined by the
use of the facilities
County-wide Tax District
The County-wide Tax District was established by State law for the purpose of
developing the assessed value for each taxing jurisdiction within the
County The District provides the City's tax roll and conducts the Board of
Equalization
Agencies Supported by the Hotel Occupancy Tax
Contributions to the Visitors/Convention Center, the Cultural Confederation,
and the North Texas Fair Association represent 99% percent of the income
received from the Hotel/Motel Occupancy Tax The City retains 1% for
administration expense and distributes the rest to the organizaions
mentioned above The funds budgeted are based on the estimate of revenue
for the year The total tax is 7% of the room rental rate
178 CITY OF DENTON
ANNUAL BUDGET
MISCELLANEOUS EXPENSE AND CONTRIBUTIONS TO OTHER AGENCIES/020M
PROGRAM DESCRIPTION
Miscellaneous Expense includes those items which by their nature are
non-departmental or which can be most efficiently processed in the aggregate for
the General Fund Such items include the administrative cost study, contingency
reserve, joint fundings, distribution of the Hotel/Motel tax, and the General
Fund salary adjustment
1986-87
1987-88
19b8-89
EXPENDITURES
Actual
Estimate
Estimate
General Fund Salary Adjustments
Net of Salary Savings
$ 0
$ 0
$ 660,300
Legal Fees for Flow Hospital
0
100,000
100,000
Cost Allocation
9,b00
10,000
10,000
Other Studies
7,030
0
0
Contingency Reserve
0
75,000
75,000
City-County Health
65,142
79,474
79,474
County-WIde Tax District
126,409
163,565
175,000
Visitors/Convention Center
142,939
134,923
140,014
Cultural Federation
142,939
134,923
140,014
Flow Hospital Contribution
21b,500
200,000
200,000
Domino Hall Contribution
6,082
5,006
5,000
No ;Tx Fair Association
47,623
44,974
46,671
Exec Physicals
775
0
0
TOTAL EXPENDITURES
$ 763,939
$ 947,859
$1,631,473
CITY OF DENTON
179
ANNUAL BUDGET
OTHER EXPENSE/024M
PROGRAM DESCRIPTION
Miscellaneous Expense includes those items which by their nature are
non-departmental or which can be most efficiently processed in the aggregate
for the General Fund Insurance costs, transfers, and bad debts reserve are
funded in this area
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Reserve for Appraisal District Adj
$ 0
$ 0
$ 112,000
Long-Term Disability
80,000
92,000
105,800
Collection Expense
93,455
85,000
73,000
Audit Expenditures
54,887
50,000
55,000
Debt Service Transfer
92,868
0
0
Fire & Extended Coverage
90,000
154,776
105,040
Liability Insurance
220,000
378,341
479,166
Bad Debt Expense
15,262
155,000
149,000
Miscellaneous
132
8,118
31,982
Unemployment Insurance
30,109
40,000
40,000
CATV Study
54,251
0
0
Res for Future Fire Station
75,000
120,000
120,000
TOTAL EXPENDITURES
$ 806,004
$1,083,235
$1,270,988
180 CITY OF DENTON
ANNUAL BUDGET
GENERAL PROJECT FUND
CITY OF DENTON 181
ANNUAL BUDGET
THIS PAGE LEFT BLANK INTENTIONALLY
182
CITY OF DENTON
ANNUAL BUDGET
GENERAL PROJECT FUND/430
PROGRAM DESCRIPTION
This fund is established for investing non-recurring funds in capital plant
expansion or improvements, extraordinary maintenance projects, facility
construction or other large non-recurring projects
1986-87
1987-88
198b-89
RESOURCES
Actual
Estimate
Estimate
Prior Year Fund balance
$260,220
$176,662
$79,264
Transfer from the General Fund
0
0
1
10,000
035
7
0
0
Other
13,
5
,
TOTAL REVENUES
$ 13,150
$ 17,035
$ 0
TOTAL RESOURCES AVAILABLE
$273.370
$153.697
$79.264
1986-87
1987-86
1588-69
EXPENDITURES
Actual
Estimate
Estimate
Capital Outlay
d
F
$ 46,708
000
$ 50
$ 14,433
$100,000
$ 0
$ 75,000
un
Transfer to General
,
TOTAL EXPENDITURES
$ 96,708
$114,433
$_75.000
ENDING FUND BALANCE
$176.662
$ 79.264
$ 4,264
183
CITY OF DENTON
ANNUAL BUDGET
THIS PAGE LEFT BLANK INTENTIONALLY
184
CITY OF DENTON
ANNUAL BUDGET
RECREATION FUND
CITY OF DENTON 185
ANNUAL BUDGET
RECREATION FUND
SOURCES AND USES OF FUNDS
REVENUES
650,637
Gold Field Center 8 00%
Speolel Pr0)eCta
Aquatics 0 OC
Civic Center 100%
Center 1100%
North Lakes Center 700%
Other 2 00%
Denis Perk Center 8 00%
Children a Prog 28 OC
o/Sports 12 00%
EXPENDITURES
623r633
Personal Servo. 64 OOHS
Maintenance 0.00%
Fixed Assets 200%
Supplies 1900%
Golf Center 7 00%
vices 26,00%
186 CITY OF DENTON
Publlo Rol Fees 700%
ANNUAL BUDGET
PARKS AND RECREATION/RECREATION FUND/261
PROGRAM DESCRIPTION
This fund contains the revenues and expenditures for the recreation programs
which are self-supporting All expenditures will be reimbursed 100%
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
Special Projects
$ 250
914
54
$ 10,000
80,000
$ 10,000
80,300
Athletic/Sports
Public Relations
,
13,018
31,786
47,095
Civic Center
22,648
104
25
12,807
25,315
7,100
54,312
Denia Recreation Center
North Lakes Recreation Center
,
39,411
46,160
45,617
Senior Center
'
49,551
559
89
70,000
1.14,294
73,275
167,258
s Programs
Children
,
775
68
46,000
49,800
Goldfield Center
,
822
39
52,000
57,300
Aquatics
,
0
42,000
44,200
Golf
0
4,861
14,380
Therapeutics
0
0
0
Community Recreation
TOTAL RESOURCES
$403,052
$b55,223
$650,637
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$215,035
379
90
$278,731
103,900
$335,464
116,914
Supplies
,
0
2,235
1,995
Maintenance
819
107
128,359
154,260
Services
,
0
10,000
0
Sundry
Fixed Assets
28,492
3,338
15,000
0
Transfer to General Fund
61,662
14,049
TOTAL EXPENDITURES
$50.1,387
$540,612
$623,633
BALANCE OF REVENUES
$(94,367)
$_14,611
$ 27,004
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Professional
2 0
16 0
2 5
20 4
2 5
20 4
Temporary/Seasonal
TOTAL PERSONNEL
18 U
22 5
22 9
187
CITY OF DENTON
ANNUAL BUDGET
THIS PAGE LEFT BLANK INTENTIONALLY
188
CITY OF DENTON
ANNUAL BUDGET
REVENUE SHARING FUND
189
CITY OF DENTON
ANNUAL BUDGET
REVENUE SHARING
9 YEAR TREND
Thousands
700
800 ,
600 w -
400-
300-
200-
w
100-
0
80 81 82 83 84 86 88 87 88 89
Federal Funding
8ouroe:1087 CAFR
190 CITY OF DENTON
ANNUAL BUDGET
REVENUE SHARING FUND/220
PROGRM1 DESCRIPTION
All revenue sharing funds were discontinued in 1986-87 The last of the
shared revenue from the federal government was received in 1986-87
RESOURCES
Current Entitlement Funds
EXPENDITURES
Transfer to General Fund
1986-87 1987-88 1988-89
Actual Estimate Estimate
$8,362 $ 0 $ 0
1986-87 1987-88 1988-89
Actual Estimate Estimate
$8,362 $ 0 $ 0
CITY OF DENTON
191
ANNUAL BUDGET
THIS PAGE LEFT BLANK INTENTIONALLY
192
CITY OF DENTON
ANNUAL BUDGET
GENERAL DEBT SERVICE FUND
193
CITY OF DENTON
ANNUAL BUDGET
GENERAL DEBT SERVICE FUND
The General Debt Service Fund is used for the accumulation of resources
for payment of general long-term debt principal and interest Resources
include an applicable portion of the Ad Valorem Tax Levy to provide
funding The other funding source is interest income usable from debt
service
Funding of the General Debt Service fund is made on a conservation basis
of estimating the collectable portion of the tax levy From this
collectable portion an allocation is made between the General Fund Revenue
and funds available for debt service
In the Statistical Section is "PROPERTY TAX LEVIES AND COLLECTIONS, Last
Ten Fiscal Years" which lists comparative data
194
CITY OF DENTON
ANNUAL BUDGET
ESTIMATED AD VALOREM TAX COLLECTION & PROPOSED DISTRIBUTION
FISCAL YEAR 1988-89
Assessed Valuation for 1987
1987 Taxable Property becoming exempt this year
1987 Taxable Property appraised at less than
market value this year
1988 Taxable Value of Annexed Property
1988 Taxable Value of New Improvements
1988 Gain in Value
Assessed Valuation for 1988
Anticipated Tax Appeal Adjustment
Anticipated Assessed Valuation for 1988
Tax Rate Per $100 Valuation
Revenue from 1988 Tax Roll
Estimated Collections
TOTAL FUNDS AVAILABLE
$2,057,864,825
(3,295,213)
(1,671,678)
1,855,252
47,495,738
176,101,986
$2,278,350,910
(45,567,019)
2,232,783,891
5928
13,235,943
97%
$ 12,838,864
PROPOSED DISTRIBUTION OF TAX COLLECTIONS
General
Interest and Sinking Fund
TOTAL
Tax Rate Per $100
Amount
1987-88 1988-89 1988-89 %
$ 3884 $ 3611 $7,821,293 60 92
2044 2317 5 017,571 39 08
CITY OF DENTON
195
ANNUAL BUDGET
GENERAL DEBT SERVICE FUND
REVENUE AND EXPENDITURES
1988-89
Beginning Balance
Add
Ad Valorem Taxes
Reserved for Future CIP
Interest on Bond Fund
Transfers In
TOTAL REVENUES
AVAILABLE FOR DEBT SERVICE
Deduct
Debt Service
Paying Agent Fees
TOTAL DEDUCTIONS
ENDING BALANCE
1966-87
1987-88
1988-89
Actual
Estimate
Proposed
$1,247,326
$1,695,340
$1,711,404
$3,880,C65
$4,064,300
$5,017,571
0
0
0
126,752
105,000
100,000
104,530
0
0
$4,111,947
$4,169,300
$5,117,571
$5,359,273
$5 64 40
$6.828.975
$3,661,109 $4,145,236 $5,172,755
2,824 8,000 12,000
$3,663,933 $4,153,236 $5,184,755
$ 695 340 $1 71 404 $1.644.220
196 CITY OF DENTON
ANNUAL BUDGET
LONG-TERM DEBT REQUIREDENTS
CITY OF DENTON
197
ANNUAL BUDGET
The Capital Improvement Program in Denton is partially funded by Long-Term
Debt The debt schedule shown at right was incurred to finance a wide variety
of projects in the City
These programs are made possible through long-term funding A sample listing
of accomplishments from the past five years follows
Last 5 Years
Northridge Drainage
Windsor Drive Paving and Drainage (Hinkle to Locust)
Bell-Coronado Drainage
Pecan Creek Drainage
Panhandle Drainage
Lillian Miller Parkway (Phase I Paving and Drainage)
Bell-Eagle Intersection Rerouting
Overlay and Repave Program
Stuart and Pershing Streets Paving and Drainage
Yellowstone/Sheraton Drainage
Stanley/Thomas Drainage
Woodrow/Spencer Tie-in
Airport Renovations
Prairie Street and Robertson Street Drainage
Landfill Road
Bushey Street
Morse Street
Sidewalk (Evers Parkway & Hercules)
Lillian Miller (Phase II - Paving and Drainage)
Turn Lanes
Carroll at Eagle
Lillian Miller & Loop 288 at IH35E
Taylor Park Drainage
New Signal Installations
380 at Old North
Windsor at Sherman
Avenue C Paving
Glenwood Paving and Drainage
Hickory St Paving (Cedar to Carroll)
Welch St Paving and Drainage (Mulberry to Hickory)
198 CITY OF DENTON
Year
1988-89'
1989-90
1990-91
1991-92
1992-93
1993-94
1994-95
1995-96
1996-97
1997-98
1998-99
1999-00
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
TOTAL
ANNUAL BUDGET
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of October 1, 1988
Principal
$ 2,930,000 00
2,515,000 00
2,520,000 00
2,240,000 00
2,260,000 00
2,320,000 00
2,240,000 00
2,325,000 00
2,245,000 00
1,880,000 00
1,920,000 00
850,807 70
726,699 60
673,727 95
632,457 50
553,037 50
400,000 OU
400,000 00
400,000 00
200,000 00
$30,231,730_25
Interest
$ 2,242,754 73
1,912,652 50
1,727,425 00
1,543,260 00
1,370,855 00
1,192,082 50
1,010,657 50
826,502 50
645,542 50
479,690 00
1,381,272 30
1,975,597 45
1,662,355 00
179,475 00
150,900 00
122,150 00
93,400 00
64,650 00
38,700 GO
13,000 00
$18,632,921 58
CITY OF DENTON
Total
$ 5,172,754 73
4,427,652 50
4,247,425 CG
3,783,260 00
3,630,855 00
3,512,082 50
3,250,657 50
3,151,502 50
2,890,542 50
2,359,690 00
3,301,272 30
2,826,405 15
2,389,054 60
853,202 95
783,357 50
675,187 50
493,400 00
464,650 00
436,700 00
213,000 00
$48,864,652 23
199
ANNUAL BUDGET
GENERAL LONG-TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
1988-89
Issue
Final
Interest
Issue
Date
Maturity
Rate
1985
General Obligation Refunding
11-01-85
02-15-2004
5
70 to 8
30
1987
General Obligation
04-01-87
07-01-2007
6
40 to 9
40
1987
Certificates of Obligation
01-01-87
07-01-2007
6
00 to 9
00
1987A
Certificates of Obligation
06-01-87
07-01-1997
6
00 to 8
75
1988
General Obligation
01-01-88
07-01-2008
6
50 to 9
50
1988
Certificates of Obligation
Od-01-88
07-01-1991
5
375 to 6
31
I In the City of Denton general obligation bonds and certificates of obligation
I are issued to finance Capital Improvements Those above were issued for
I
I o Improvements to the Municipal Airport
I o A City-wide radio communications system
I o Street and traffic control improvements
i o Storm drainage improvements
I o Expansion of the animal control facility
I o Two new recreation centers
I o Athletic field improvements at existing parks
I
I Bond sales are planned in 1989 as part of the overall $21,585,000
I package approved by voters in the 1986 Bond Election
I The Purpose of Bond Issuance -
I I
200 CITY OF DENTON
ANNUAL BUDGET
GENERAL LONG-TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
1988-89
Amount
Principal
& Interest Requirements for
Amount
Outstanding
1968-89
of Issue
October 1, 1988
rinc pa
Interest
Total
$23,726,730
$20,956,730
$2,365,000
$1,396,.115
$3,761,315
3,500,000
3,325,000
175,000
275,450
450,450
500,000
475,000
25,000
x4,350
59,350
1,100,000
1,100,000
120,000
74,710
194,710
3,600,000
3,600,000
0
401,831
401,831
775,000
775,000
245,000
60,098
305,098
Woodrow Lane Widening and Improvements I
Rebuild Existing Bell Avenue I
Teasley Lane Improvements
Mingo Road Traffic and Drainage
Signal Synchronization
Traffic Signals
Willow Springs Drainage
Malone Street Drainage
Master Drainage Plan
Burning Tree Bridge and Drainage Improvements
201
CITY OF DENTON
ANNUAL BUDGET
THIS PAGE LEFT BLANK INTENTIONALLY
202
CITY OF DENTON
ANNUAL BUDGET
City of Denton
Clty
Council
elected
LEGAL I ADMINISTRATION
PUBLIC I I FINANCE
WORKS
MTER DEPARTMENT
IJUDGE I
UTILITIES MUNICIPAL PLANNING
SERVICES
ELECTRIC DEPARTMENT
CITY OF DENTON
203
ANNUAL BUDGET
UTILITY SYSTEM FUND
REVENUE AND EXPENDITURE SUMMARY
1988-69
1986-87
1987-88
1988-89
REVENUES
Actual
Estimate
Estimate
Electric
$62,561,168
$67,496,000
$66,645,000
Miscellaenous Electric
152,418
28,000
29,000
Water and Wastewater
10,843,664
15,187,000
16,288,000
Miscellaneous Water
10,020
8,744
0
TOTAL REVENUES
$73,567,270
$82,719,744
$82,962,000
EXPENDITURES
Actual
Estimate
Estimate
Electric Operations
$53,038,991
$56,487,410
$58,239,109
Water/Wastewater Operations
6,178,224
8,696,747
9,213,745
Debt Service
5,774,940
5,537,000
6,134,000
Return on Investment
2,536,930
2,719,211
3,315,000
Administrative Transfer
2,450,494
2,226,291
2,394,550
Transfer to General Projects
0
0
0
Bad Debt Expense
1,162,174
443,000
710,000
Salary Adjustment
0
0
0
TOTAL EXPENDITURES
$71,141,753
$76,109,659
$82,006,404
Extraordinary Loss
$(3,059,896)
$ 0
$ 0
BALANCE OF aEVENUES
$ (634,379)
$ 6,610,085
$ 995,596
1986-87
1987-88
1988-89
PERSONNEL
Actual
Estimated
Proposed
Service/Maintenance
56 0
50 0
59 0
Office/Clerical
14 6
15 8
16 0
Technical/Paraprofessional
119 5
126 0
124 0
Professional
14 0
13 0
19 5
Management/Supervision
33 0
36 0
37 0
Temporary/Seasonal
1 6
4 2
3 5
TOTAL PERSONNEL
238 7
245 0
259 0
204 CITY OF DENTON
ANNUAL BUDGET
UTILITY SYSTEM FUND
PROJECTED OPERATING RESULTS
1988-89
1986-87
1987-88
1988-89
Actual
Estimated
Estimated
Income
Customer Service Electric
$49,216,269
$ 51,579,000
$52,945,000
Customer Service Water/Wastewater
6,135,429
8,215,000
9,172,000
Governmental-Electric
2,723,144
3,001,000
3,021,000
Governmental-Water/Wastewater
133,546
498,000
298,000
Water/Wastewater Service Charges
4,084,385
5,817,000
6,165,000
Resale Electric
1,584,788
2,859,000
2,375,000
Resale Water
452,171
467,000
518,000
TMPA Returns
7,148,694
7,667,000
6,054,000
Other
1,642,546
1,958,000
2,274,000
$73,120,972 $82,061,000 $82,822,000
1986-87
1987-88
1988-89
Actual
Estimated
Estimated
Expenses
Salaries
$ 5,872,410
$ 7,850,570
$ 8,414,517
Purchased Power - Electric
47,139,053
48,131,350
47,829,720
Production Power - W/WW
1,046,812
1,117,323
1,170,066
Administrative Services
2,450,494
2,226,291
2,394,550
Services
1,417,111
1,90U,809
1,941,901
Maintenance
2,435,857
2,555,318
3,339,858
Supplies
613,581
824,629
930,805
Insurance
321,293
539,418
498,502
Bad Debt
1,162,174
443,000
71U,000
Sundry
493,003
37,095
539,850
$62,951,788 $65,625,801 $67,769,769
Operating Income
Before Depreciation
$10,169,184
$16,435,197
$15,052,231
Depreciation
$(4,215,005)
$(4,300,000)
$(4,500,000)
Operating Income
$ 5,954,179
$12,135,197
$10,552,231
Interest Income - Operating
$ 446,298
$ 658,744
140,000
Interest Income - Non-Operating
1,345,489
596,256
859,000
Bond Interest/Fees
$(5,774,940)
$(5,537,000)
$(8,134,000)
Net Income Before Transfer
1,971,026
$ 7,853,197
$ 3,417,231
Administrative Transfer
$(2,536,930)
$(2,719,211)
$(32315,000)
NET INCOME
$ 565 504)
$ 5.133.986
$ 1C2.231
CITY OF DENTON 205
ANNUAL BUDGET
UTILITY SYSTEM FUND
EXPENDITURES BY CLASSIFICATION
1968-89
1986-87
1987-88
1988-89
Actual
Estimate
Proposed
Personal Services
$ 5,872,410
$ 7,850,570
S 8,414,517
Supplies
613,581
824,629
930,805
Purchased Power - Fuel
47,139,053
48,131,350
47,829,720
Production Power
1,046,812
1,117,323
1,170,066
Maintenance
2,435,857
2,555,318
3,339,858
Services
1,417,111
1,900,809
1,941,901
Insurance
321,293
539,418
498,502
Sundry
493,003
37,095
539,850
Fixed Assets
(121,905)
2,227,645
2,787,635
Debt Service Transfer
5,774,940
5,537,000
8,134,000
Return on Investment Transfer
2,536,930
2,719,211
3,315,000
Administrative Transfer
2,450,494
2,226,291
2,394,550
Bad Debts
1,162,174
443,000
710,000
Salary Adjustment
0
0
0
TOTAL
$71,141,753
$76,109,659
$82,006,404
206 CITY OF DENTON
ANNUAL BUDGET
UTILITY SYSTEM FUND
PRINCIPAL AND INTEREST REQUIREMENTS
As of October 1, 1988
Year Principal Interest Total
1988-89
$2,250,000
00
$3,170,062
50
$5,420,062
50
1989-90
2,255,000
00
2,990,381
25
5,245,381
25
1990-91
2,725,000
00
2,772,668
75
5,497,668
75
1991-92
2,330,000
00
2,539,012
50
4,869,012
50
1992-93
2,360,000
00
2,320,025
00
4,680,025
00
1593-94
2,330,000
00
2,098,212
50
4,428,212
50
1994-95
2,310,000
00
1,872,881
25
4,182,881
25
1995-96
2,325,000
00
1,669,850
00
3,994,850
00
1956-97
2,235,000
00
1,495,332
50
3,730,332
50
1997-98
2,050,000
00
1,330,845
00
3,380,845
00
1998-99
2,035,000
00
1,172,890
00
3,207,890
OU
1599-00
1,725,000
00
1,028,067
50
2,753,067
50
2000-U1
1,405,006
00
911,435
00
2,316,435
00
2001-02
1,355,000
00
810,682
50
2,165,682
50
2002-03
1,365,000
00
710,019
UO
2,U75,019
00
200s-04
1,355,000
UO
608,125
26
1,963,125
26
2004-65
1,340,000
00
506,844
02
1,646,844
02
2005-06
1,315,000
00
406,109
70
1,721,109
70
2606-07
1,300,000
00
305,922
21
1,605,922
21
2007-08
1,570,000
00
192,938
12
1,762,938
12
2008-09
935,000
00
97,125
00
1,032,125
00
2009-10
920,000
00
32,200
00
952,200
00
TOTAL
$39,790,000
00
$29,041,629
56
$68,831,629
56
CITY OF DENTON 207
ANNUAL BUDGET
UTILITY SYSTEM FUND
PRINCIPAL AND INTEREST REQUIREMENTS
1988-89
Issue
Final
Interest
Issue
Date
Maturity
Rate
1983 Utility System Refunding
03-01-63
12-01-2007
4
75 to 9
625
19b4 Utility System Revenue
03-01-84
12-01-1994
8
85 to 11
000
1964-A Utility System Revenue
10-01-b4
12-01-1994
11
60 to 12
000
1987 Utility System Refunding
01-01-87
12-01-2009
5
00 to 7
000
ram
Capital Improvements in the Utility Systems are partially funded
through the sale of bonds The debt above represents, consolidation
of prior issues, and funding for future growth
Growth in the Denton area is projected at an annual rate of 3 00%
for the next five years The Utility Systems - Electric, Water
and Wastewater are currently expanding facilities to accommodate
the needs of the community and surrounding areas which are also
dependent upon the system
208 _ CITY OF DENTON
ANNUAL BUDGET
UTILITY SYSTEM FUND
PRINCIPAL AND INTEREST REQUIREMENTS
1988-89
Original
Amount
Principal
& Interest Requirements for
Amount
Outstanding
1988-89
of Issue
October 1, 1988
rincipa
interest
o a
$25,280,000
$16,655,000
$1,800,000
$1,360,754
$3,160,754
1,000,Q00
350,000
50,000
34,175
84,175
20,000,000
5,300,000
400,000
610,200
1,010,200
17,485,000
17,485,000
0
1,164,938
1,164,938
ears
Growth in the area has been minimal during the 1987/88 fiscal year
This has allowed the system to reallocate resources to the existing
distribution networks Rebuilding of the obsolete portions of the
distribution system has been accelerated during the past and current
1987/88 fiscal year Some of these projects include
o Fowler Water Line - Forest to Peach
0 Campbell Water Line - McKinney to Paisley
o Woodford Ct Water Line - Woodford Court
o Woodford Lane Water Line - Paisley to Campbell
o Monterey Water Line - Sherman to Manhattan
o Wilshire Water Line - Avenue C to Avenue D
o Robinwood Sevier Line - Palmwood to Greenwood
o Stroud Sewer Line - Carroll to South Elm
o Loop 288 Casings - Sherman to 135
209
CITY OF DENTON
ANNUAL BUDGET
UTILITY FUND
10 YEAR TREND
100
Mllllons
80
80
40
20
0
M REVENUES ® EXPENDITURES
80 81 82 83 84 85 88 87 88 89
Iw/1 Wil
Souroe:1987 CAFR
210 CITY OF DENTON
ANNUAL BUDGET
ELECTRIC DEPARTMENT
UTILITY/ELECTRIC
ADMINISTRATION
PRODUCTION
DISTRIBUTION
METERING
COMMUNICATION
SUBSTATIONS
ENGINEERING
ENERGY
LIGHTIN
CITY OF DENTON
211
ANNUAL BUDGET
ELECTRIC
REVENUE & EXPENDITURE SUMMARY
1988-89
1986-87
1987-88
1988-89
REVENUES
Actual
Estimate
Estimate
Customer Sales - Residential
$19,951,112
$20,729,000
$21,565,000
Customer Sales - Commercial
29,265,157
30,850,000
31,380,000
Governmental Sales
2,723,144
3,001,000
3,021,000
Other
310,638
54,000
55,000
TMPA Cover Return
5,623,944
61100,000
6,054,000
TMPA Surplus
1,524,750
1,567,000
0
Utility Capacity Charge
351,041
578,000
876,000
Resale Power Sales
1,584,7b8
2,859,000
2,375,000
Street & Highway Lighting
265,645
299,000
363,000
Dusk-to-Dawn Fees
87,435
106,000
100,000
Charged-Off Accounts
189
b,000
8,000
Reconnection Fees
17,677
20,000
20,000
Aid-In-Construction
0
142,000
145,000
Customer Connection Fees
200,217
302,000
309,000
Temporary Service
45,392
64,000
63,000
Meter Tampering
7,557
5,000
5,000
Rent (Service Center)
164,340
156,000
160,000
Sale of Scrap
1,234
5,000
5,000
House Moving
630
1,000
1,000
Miscellaneous Income
152,418
28,000
29,000
Interest
436,278
650,000
140,000
TOTAL REVENUES
$62,713,586
$67,524,000
$66,674,000
EXPENDITURES
Administration
$ 790,559
$ 1,164,771
$ 796,900
Production
49,307,378
51,000,195
51,109,813
Distribution
1,667,741
3,123,445
3,698,549
Metering
914,916
1,198,999
699,363
Communication
0
0
82,979
Substation
0
0
432,442
Electric Engineering
0
0
401,396
Energy Management
0
0
713,403
Street Lighting
0
0
304,264
Bad Debt Expense
554,616
361,000
560,000
Return on Investment
1,766,970
1,890,211
1,955,000
Debt Service Requirements
3,224,100
3,192,000
3,269,000
Administrative Transfer
1,447,206
1,228,291
1,328,631
Other
358,397
0
0
TOTAL EXPENDITURES
$60,031,883
$63,178,912
$65,351,740
Extraordinary Gain (Loss)
(1,399,966)
0
0
BALANCE OF REVENUES
$ 11 281737
$ 4 34_,~
$ 11 3
212 CITY OF DENTON
ANNUAL BUDGET
ELECTRIC
PROJECTED OPERATING RESULTS
1988-89
Income
Sales - Customers
Governmental
Resale
TMPA Returns
Other
Expenses
Salaries
Purchased Power
Supplies
Maintenance
Insurance
Administrative Services
Services
Bad Debts
Sundry
Salary Adjustment
Operating Income
Before Depreciation
Depreciation
Operating Income
Interest Income - Operating
Interest Income - Non-Operating
Bond Interest and Fees
Net Income Before Transfer
Discretionary Tranfer of
Excess Revenue to General Fund
NET INCOME
1986-87 1987-88
Actual Estimate
$ 49,216,269
2,723,144
1,564,788
7,148,694
1,604,413
$ 62,277,308
$ 3,487,074
47,139,053
240,122
1,"377,367
250,302
1,447,206
146,254
554,616
361,689
0
$ 55,003,683
$ 51,579,000
3,001,000
2,859,000
7,667,000
1,768,000
$ 66,874,000
$ 4,713,316
48,131,350
351,799
1,370,272
401,879
1,228,291
632,052
3381,000
333,450
0
$ 57,243,409
$ 7,273,625 $ 9,630,591
$ (2,157,841)
$ 5,115,784
$ 436,278
649,542
$ (2,200,000)
$ 7,430,591
$ 650,000
450,000
$ (3 2241100) $ (3 192 O00)
377 504 5,338,591
$ (1,766,970)
$ 1,210,534
$ (1,890,211)
$ 3,448,360
CITY OF DENTON
1988-89
Estimate
$52,945,000
3,021,000
2,375,000
6,054,000
2,139,000
$ 66,534,000
$ 4,975,553
47,829,720
382,079
2,040,593
352,969
1,328,631
811,395
560,000
533,800
0
$ 58,814,740
$ 7,719,260
$ (2,300,000)
$ 5,419,260
$ 140,000
679,000
$ (3 269,000)
$ (1,955,000)
$ o
213
ANNUAL BUDGET
ELECTRIC FUND
SOURCES AND USES OF FUNDS
REVENUES
$ 66,674,000
Customer sales 7941%
EXPENDITURES
$ 65,351,740
Prod Power 73 00%
) S M342%
ale 3 66%
3ov tel sales 463%
TMPA Returns 908%
I Assets 2 00%
m Transfer 2 00%
leturn On Invest 300%
Debt Service 6 00%
Other O 9 M 7 00%
arsonal Servo 800%
214 CITY OF DENTON
ANNUAL BUDGET
LLECTRIC
EXPENDITURES BY CLASSIFICATION
1988-69
1586-87
1987-88
1988-89
Actual
Estimate
Proposed
Personal Services
$ 3,487,074
5 4,713,316
$ 4,975,553
Supplies
240,122
351,799
382,079
Maintenance
1,377,367
1,370,272
2,040,593
Services
146,254
632,052
811,395
Insurance
250,302
401,879
352,969
Sundry
361,689
33,450
533,800
Purchased Power
47,139,053
48,131,350
47,829,720
Fixed Assets
37,130
653,292
1,313,000
Bad Debts
554,616
381,000
560,000
Return on Investment Transfer
1,766,970
1,890,211
1,955,000
Debt Service Transfer
3,224,100
3,192,000
3,269,000
Administrative Transfer
1,447,206
1,228,291
1,328,631
TOTAL
56010311883
$63,178,912
565,351,740
1966-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Authorized
Authorized
Proposed
Service/Maintenance
18 0
12 0
12 C
9 0
Office/Clerical
Technical/Paraprofessional
6 8
82 5
8 0
86 0
88 0
Professional
7 0
20 0
6 0
23 0
8 5
24 0
Management/Supervision
2 0
Temporary/Seasonal
4
2 0
TOTAL PERSONNEL
134 7
137 0
143 5
215
CITY OF DENTON
ANNUAL BUDGET
ELECTRIC/ADMINISTRATION/0250
PROGRAM DESCRIPTION
The Electric Administration provides the general supervision for the Electric
Utility operations These facilities and operations include the Electric
Production, Electric Distribution and Metering and Substation Departments In
addition, the Electric Administration duties involve
1 Budget formulation
2 Capital improvement planning
3 System planning and design
4 Financial and operational reporting
5 Board and Council Agenda preparation
6 Electric Utility review of residential, commercial and industrial
developments
7 Review and monitoring of rates
8 Liaison with Local, State and Federal regulatory authorities
5 Lang range system load forecasting and planning
SERVICE LEVEL COMMENTARY
The activities of the Electric Aaministration provide for the supervision of
all electric production, distribution and substation/metering functions
Administration duties included the supervision of the operations at the
Spencer Road Steam Plant, the Diesel Plant, Distribution and Engineering
functions
PROGRAM INDICATORS
--System Reliability Hours of Outage for Average Customer
--Completion of the Capital Improvement Programs
--Training and Competency Level of Supervisors
--Retention of Competent Supervisors
--Compliance with State and Federal Regulations
216
CITY OF DENTON
ANNUAL BUDGET
ELECTRIC/ADMINISTRATION
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
Electric System Resources $790,559 $1,164,771 $796,900
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 477,084
$ 671,463
$375,463
Supplies
35,344
41,400
34,800
Maintenance
38,106
32,900
33,800
Services
219,480
276,316
292,659
Insurance
12,648
24,242
26,378
Sundry
3,292
33,450
3,800
Fixed Assets
4,605
85,000
30,000
TOTAL EXPENDITURES
$ 790,559
$1,164,771
$796,900
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
5 8
5 8
7 0
Technical/Paraprofessional
5 5
5 5
1 0
Professional
7 0
7 0
1 5
Management/Supervision
2 0
2 0
2 0
Temporary/Seasonal
0 0
0 0
0 0
TOTAL PERSONNEL
20 3
20 3
11 5*
*Positions transferred to Electric/Energy Management and Electric/Engineering
CITY OF DENTON
217
ANNUAL BUDGET
ELECTRIC/PRODUCTION/0251
PROGRAM DESCRIPTION
The activities of the Electric Production Division provide for a reliable
source of electric power generation for the residential, commercial and
industrial customers Equipment and operation activities must be maintained
on a 24-hour basis to meet the City's power demands To assist in meeting
power demands, the City is a member of the Texas Municipal Power Pool, and the
Texas Municipal Power Agency
SERVICE LEVEL COMMENTARY
To generate approximately 15% of the annual power needs of the City customers,
to provide 85% of Denton's annual demand through purchase agreement with
TMPA's power sources, to maintain all presently available local system
generating capacity as economically as possible, to provide selected stock
item at sufficient levels so as to reduce unanticipatea repair lead time, and
equipment loss/replacement due to manufacturer declarea obsolescence This
division will be adding a Production Manager to more effectively coordinate
the efforts of the electric production facilities
1986-87
1987-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
City Net Mega Watt Capability
169
169
174
Annual City NiWh Demand (net)
731,377
767,194
782,252
Annual City MWH Production
In Cents Per KWH
3 321
2 807
2 818
TMPA Lignite Energy
Production in Cents/KWH
1 293
1 430
1 525
218
CITY OF DENTON
RESOURCES
Electric System Resources
EXPENDITURES
Personal Services
Supplies
Production Power
I iai ntenance
Services
Insurance
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Office/Clerical
Technical/Paraprofessional
Professional
Management/Supervision
Temporary/Seasonal
ANNUAL BUDGET
ELECTRIC/PRODUCTION
1986-87
1987-88
1968-89
Actual
Estimate
Estimate
$49,307,378
$51,000,195
$51,109,813
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$ 1,186,237
$ 1,364,865
$ 1,424,704
103,561
196,709
207,312
47,139,053
48,131,350
47,829,720
590,132
728,747
958,566
59,711
55,895
90,319
201,319
294,464
238,170
27,365
166,145
361,000
$49,307,378 $51,000,195 $51,109,813
1986-87 1987-88 1988-89
Actual Authorized Proposed
1 0 1 0 1 0
25 0 25 0 26 0
00 00 10
70 90 100
4 4 4
TOTAL PERSONNEL 33 4 35 4 38 4
CITY OF DENTON
219
ANNUAL BUDGET
ELECTRIC/DISTRIBUTION/0252
PROGRAM DESCRIPTION
The activities of the Electric Distribution Division provide for the
maintenance of the existing underground and overhead electrical distribution
systems Other activities include extending the system to serve new
customers, constructing new distribution lines to serve added loads, and
expanding the existing substation and distribution system to relieve overloads
on the existing circuits
SERVICE LEVEL COMMENTARY
The service level should be maintained with this budget Resources will be
devoted largely to maintaining the existing lines New construction is
expected to be minimal
PROGRAM INDICATORS
Transformers
Active Service
1986-87
1967-68
Actual
Estimate
6,142
6,522
28,900
27,371
1588-89
Estimate
6,872
28,110
220 CITY OF DENTON
ANNUAL BUDGET
RESOURCES
Electric System Resources
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Insurance
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Service/Maintenance
Office/Clerical
Technical/Paraprofessional
Professional
Management/Supervision
Temporary/Seasonal
TOTAL PERSONNEL
1986-87
Actual
$1,667,741
1986-87
Actual
$1,082,417
69,950
695,481
(188,582)
25,085
0
(16,610)
$1,667,741
1986-87
Actual
70
0 0
35 0
00
7G
00
53 0
ELECTkIC/DISTRIBUTION
1987-88 1988-89
Estimate Estimate
$3,123,445 $3,698,549
1987-88
Estimate
$1,803,856
75,690
542,508
182,841
62,153
0
456,397
$3,123,445
1987-88
Authorized
70
10
38 0
0 0
70
00
53 60
*Decrease due to positions transferred to Electric/Street Lighting
CITY OF DENTON
1988-89
Estimate
$1,800,111
82,500
890,550
209,312
65,076
0
651,000
$3,698,549
1988-89
Proposed
00
00
43 0
00
80
00
51 G*
221
ANNUAL BUDGET
ELECTRIC/PETERING/0253
PROGRAM DESCRIPTION
The activities of the Electric Metering provide for the maintenance of
approximately 30,000 meters and installation of 851 new meters
SERVICE LEVEL COMMENTARY
The budgeted funds will provide for service continuance This division
expects to lower expenses in 1588-89 due to the reorganization of substation
activities into a separate division
1986-87
1987-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
Meters (New)
700
791
851
Meters (Test)
2,592
3,500
4,000
Turn-Ons
17,850
19,750
20,000
Disconnects
14,520
15,960
16,000
Cut-Offs
5,650
6,213
6,600
222 CITY OF DENTON
ANNUAL BUDGET
ELECTRIC./METERING
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
Electric System Resources $914,916 $1,198,999 $699,363
1986-87
1987-8b
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$741,336
$ 853,132
$565,883
Supplies
31,267
36,000
20,532
Maintenance
53,648
66,117
23,b00
Services
55,645
77,000
43,086
Insurance
11,250
21,000
11,262
Fixed Assets
21,770
145,750
35,000
TOTAL EXPENDITURES
$914,916
$1,19b,999
$699,363*
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
11 0
11 0
12 U
Office/Clerical
U
U 0
1 0
Technical/Paraprofessional
13 0
13 U
3 0
Management/Supervision
4 0
4 0
2 0
TOTAL PERSONNEL
28 0
28 0
18 0*
*Positions transferred to Electric/Substations
CITY OF DENTON
223
ANNUAL BUDGET
ELECTRIC/COMMUNICATION/0254
PROGRAM DESCRIPTION
This division is new for 1988-89 The need to centralize and account for the
cost of communications related expenses has led to the creation of this
division Formerly, this activity was a function of the Electric
Administration department
This division is responsible for the maintenance, installation, and ongoing
operations of the radio communications for the entire utility system
SERVICE LEVEL COMMENTARY
This budget will allow for the Division to provide services based on Denton's
growth and facility expansion as projected This budget makes a request for
one additional person and is based on planned expansion for normal operations
1986-87 1987-88 1988-89
PROGRAM INDICATORS Actual Estimate Estimate
Hours of Nintenance 0 2,288 4,575
Radios Installed/Repaired 0 50 150
224 CITY OF DENTON
ANNUAL BUDGET
RESOURCES
Electric System Resources
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Insurance
Sundry
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Technical/Paraprofessional
TOTAL PERSONNEL
19b6-87
Actual
$ 0
1986-87
Actual
$ G
0
0
U
0
0
$ 0
1986-87
Actual
00
00
*Increase in personnel due to reorganization
CITY OF DENTON
ELECTRIC/COMMUNICATIONS
1987-88 1988-89
Estimate Estimate
$ 0 $82,979
1987-88
Estimate
$ 0
0
0
0
0
0
0
$ 0
1987-88
Authorized
00
00
1988-89
Estimate
$63,315
3,630
1,U5U
14,161
823
0
0
$82,979
1988-89
Proposed
2 0
2 0*
225
ANNUAL BUDGET
ELECTkIC/SUBSTATIONS/0255
PROGRAM DESCRIPTION
This division was separated from the metering division in this year's budget
This action has been enacted in order to track the cost of operating
substations independently of metering costs This division provides for the
ongoing operation of 8 substations in the Denton area, construction of new
substations and continuous maintenance of existing plants
Also, this division operates 4 substations for the Texas Municipal Power
Authority
SERVICE LEVEL COMMENTARY
Resources in this year's budget will provide for a level of support similar to
that provided in the previous year Moderate expansion in the power grid is
expected for 1990
PROGRAM INDICATORS
Substations Maintained
Transformer Oil Filtered (gals)
Protective Relay Tests
1986-87 1987-88 1988-89
Actual Estimate Estimate
0 12 12
0 224,000 224,000
0 900 900
226 CITY OF DENTON
ANNUAL BUDGET
FLFCTRIC/SUBSTATIONS
RESOURCES
Electric System Resources
1586-87
Actual
S 0
1987-88
r_._____
0
1988-89
Estimate
$432,442
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 0
$ 0
$277,652
Supplies
0
0
16,755
Maintenance
0
0
41,805
Services
0
0
36,970
Insurance
U
0
11,260
Sundry
0
0
0
Fixed Assets
U
0
48,000
TOTAL EXPENDITURES
$ 0
$ 0
$432,442
1986-87
1967-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
0 0
U 0
0 0
Technical/Paraprofessional
0 0
0 0
7 0
Professional
0 U
0 0
0 0
Management/Supervision
0 0
0 0
1 0
Temporary/Seasonal
U U
0 0
0 0
TOTAL PERSONNEL
0 0
0 0
8 0*
*Positions transferred from Electric/Metering
CITY OF DENTON
227
ANNUAL BUDGET
ELECTRIC/ELECTRIC ENGINEERING/0256
PROGRAM OLSCRIPTION
The Electric Engineering division provides the engineering for the electric
utility operations In addition, the Electric Engineering duties involve
1 System planning and design
2 Electric Utility review of residential, commercial/industrial
developments
3 Coordination of Denton's system with other electric systems in Texas
4 Long-range system load forecasting and planning
5 Engineering studies load flow, capacitor placement/ECONOMIC CONDITION
SIZING
6 Development and maintenance of construction standard
7 Specifications and bid evaluation for equipment and material used in
the electric system
8 Documentation of the electric system
SERVICE LEVEL COMMENTARY
Resources in the 1988-89 budget will allow this division to continue
delivering a level of service comparable to that provided in the prior year
PERFORMANCE MEASURES
System reliability - hours of outage for average customer Maintain
acceptable system power factor and losses Cost of construction could be
reflected as over design and the facilities never being utilized to their
potential or under design and the facilities having to be replaced
228 CITY OF DENTON
ANNUAL BUDGET
ELECTRIC/ENGINEERING
1986-87 1987-88 1988-69
RESOURCES Actual Estimate Estimate
Electric System Resources $ 0 $ 0 $401,396
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$
0
$
O
$300,548
Supplies
0
0
6,700
Maintenance
0
0
4,100
Services
0
0
47,548
Insurance
0
0
0
Sundry
0
0
0
SUBTOTAL
$
0
$
0
$358,896
Capital Assets
$
0
$
0
42,500
TOTAL
$
0
$
0
$401,396
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
0 0
0 0
0 0
Technical/ParaProfessional
0 0
0 0
4 0
Professional
O 0
0 0
5 0
Management/Supervision
0 0
0 0
0 0
Temporary/Seasonal
0 0
0 0
0 0
TOTAL PERSONNEL
0 0
0 0
9 0*
*Position transferred from Electric Administration
CITY OF DENTON
229
ANNUAL BUDGET
ELECTRIC/ENERGY NJINAGEMENT/0257
PROGRAM DESCRIPTION
This division is new for 1986-89 Formerly a function of the overall utility
administration division, the growth in energy management activities has
necessitated a restructuring of this activity into a separate business unit
This division is responsible for developing local management programs,
providing public information services, and conducting home energy audits
SERVICE LEVEL COMMENTARY
The current funding level provides for the implementation of the residential
air conditioning load management program and customer rebate for thermal
storage facilities It also allows the continuation of public information
services, home energy audits, energy management research, and other efforts to
conserve energy A minimum purchase and installation of 1,000 residential
load management devices is projected with the accompanying purchase and
installation of radio control facilities An additional student intern is
projected
PERFORMANCE MEASURES
Device Installation
Home Audits
Other Services
1986-87 1987-88 1988-89
Actual Estimate Estimate
0 0 1,000
0 144 180
0 360 480
230 CITY OF DENTON
ANNUAL BUDGET
RESOURCES
Electric System Resources
EXPENDITURES
Personal Services
Supplies
[maintenance
Services
Insurance
Sundry
Capital Assets
TOTAL
1986-87
Actual
$ 0
1986-87
Actual
$ 0
0
U
U
0
0
$ 0
$ 0
ELECTRIC/ENERGY MANAGEMENT
1987-68 1988-89
Estimate Estimate
$ 0 $713,403
1987-88
Estimate
$ 0
0
U
0
0
0
$ b
$ 0
1988-89
Estimate
$104,303
3,500
1,100
51,000
0
530,000
25,500
$713,403
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
0 0
0 0
0 0
Technical/Paraprofessional
0 0
0 0
1 0
Professional
0 0
0 0
1 0
Management/Supervision
0 0
0 0
0 0
Temporary/Seasonal
0 0
0 0
1 6
TOTAL PERSONNEL
0 0
0 0
3 6*
*Position transferred from Electric Administration
CITY OF DENTON
231
ANNUAL BUDGET
ELECTRIC/STREET LIGhTING/0258
PROGRAM DESCRIPTION
This division is new for 1988-89 Formerly a part of Electrical distribution,
this activity has been broken out of the larger department to more accurately
identify costs associated with street lighting
This division is responsible for maintenance of existing facilities and the
installation of new facilities for the City of Denton
SERVICE LEVEL COMMENTARY
The Street Lighting Division consists of a two (2) man crew (Lineman and
Lineman Apprentice II) and a small bucket truck The Division will maintain
the existing street lighting and security lighting systems within the City of
Denton and install new street lights in new subdivisions and new security
lights per customer requests The Division will repair street lighting and
security lights as efficient and expediently as possible within a twenty-four
hours basis to restore lighting service Average life of lamps approximately
five years requiring 20% of system to be relamped annually The current level
of funding will allow for maintaining the continuation of services at current
levels to customers
PERFORMANCE MEASURES
Existing 1988-89 1988-89
System New Maintenance
Number of Street Lights Poles/ACC 4,3b3
Poles U
75
5%
Heads
100
2%
Lamps
820
18%
Eyes
610
14%
Wire
10,000
1 2%
Number of Security Lights Poles/Acc 1,678
Poles
60
3 5%
Heads
60
3 5%
Lamps
150
19%
Eyes
160
9 5%
Wire
5,000
1 4%
232 CITY OF DENTON
ANNUAL BUDGET
ELELTRIC/STREET LIGIITING
1986-87 1987-66 1988-89
RESOURCES Actual Estimate Estimate
Electric System Resources $ 0 $ 0 $304,264
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 0
$
0
$ 65,574
Supplies
0
0
6,350
Maintenance
0
0
86,000
Services
0
0
51,000
Insurance
0
0
26,340
Capital Assets
$ U
$
0
120,000
TOTAL
S 0
$
0
$304,264
1986-87
1987-86
1988-69
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
0 0
0 0
0 0
Techm cal/ParaProfessional
O 0
0 0
2 0
Professional
0 U
0 0
0 0
Management/Supervision
0 0
0 0
0 0
Temporary/Seasonal
0 0
0 0
0 0
TOTAL PERSONNEL
0 0
O 0
2 0*
*Positions transferred from Electric/Distribution
CITY OF DENTON
233
ANNUAL BUDGET
ELECTkIC/TRANSFERS AND OTHER EXPENDITURES/250M
PROGRAM DESCRIPTION
This account provides for the transfer of resources to other funds within the
City organization
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
Electric System Resources $10,302,992 $11,036,590 $8,434,891
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Bad Debt Expense
$ 554,616
$ 381,000
$ 560,000
Return on Investment
1,766,970
1,890,211
1,955,000
Debt Service Requirements
3,224,100
3,192,000
33,269,000
Administrative Transfer
1,447,206
1,228,291
1,328,631
Other
358,397
0
0
TOTAL EXPENDITURES
$7,351,289
$6,691,502
$7,112,631
234 CITY OF DENTON
ANNUAL BUDGET
WATER DEPARTMENT
CITY OF DENTON 235
ANNUAL BUDGET
WATER ANL WASTEIATLi,
REVENUE ANC EXPENDITURE SUMMARY
1988-89
1986-87
1987-88
1968-89
REVENUES
Actual
Estimate
Estimate
Residential Water Sales
$ 3,318,008
$ 4,371,000
$ 4,833,000
Commercial Water Sales
2,817,421
3,844,000
4,339,000
Resale Water
452,171
467,000
518,000
Government Water Sales
133,546
498,000
298,000
Non Oper Water Rev
38,133
20,000
30,000
Residential Wastewater Fees
1,719,725
1,917,000
1,955,000
Commercial Wastewater Fees
2,118,792
3,180,000
3,499,000
Wholesale Wastewater Fees
218,556
188,000
203,000
Other Wastewater Fees
27,312
532,000
508,000
Non Oper Wastewater Rev
0
170,000
105,000
Interest Revenue
10,020
8,744
0
TOTAL REVENUES
$Tb,9,F8 4
$TT 9F.779
$IT,7n,6~6
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Administration
$ 435,403
$ 581,038
$ 212,015
Wastewater Administration
0
0
158,785
Water Production
2,230,801
2,495,891
2,298,540
Water Distribution
905,015
2,090,645
2,166,427
Water Meter Repair
212,450
383,089
479,837
Water Engineering
0
0
111,706
Wastewater Treatment
1,491,056
1,822,713
1,953,035
Wastewater Collection
554,101
1,018,763
1,185,562
Wastewater Engineering
0
0
316,865
Water Laboratory
218,727
304,608
79,490
Wastewater Laboratory
0
0
251,483
Bad Debt Expense
607,558
62,000
150,000
Return on Investment
769,960
829,000
1,360,000
Administrative Transfer
1,003,288
998,000
1,065,919
Debt Service Requirements
2,550,840
2,345,000
4,865,000
Other
130 669
0
0
TOTAL EXPENDITURES
$
$TF, M-0, M
$ 6T 6$4,6T4
Extraordinary Gain (Loss)
(1,659,930)
0
0
BALANCE OF REVENUES
$(1,916,116)
$ 2,264,997
$ (366,664)
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
38 0
38 0
47 0
Office/Clerical
7 8
7 8
7 0
Technical/Paraprofessional
37 0
40 0
36 0
Professional
7 0
7 0
11 0
Management/Supervision
13 0
13 0
13 0
Temporary/Seasonal
1 2
2 2
1 5
TOTAL PERSONNEL
7bT-0
IM7
115 3
236 CITY OF DENTON
ANNUAL BUDGET
WATER AND WASTEWATER
PROJECTED OPERATING RESULTS
1988-89
1966-87
1987-88
1988-69
Actual
Estimate
Estimate
Income
Customer Sates
$ 6,135,429
$ 8,215,000
$ 9,172,000
Governmental Sales
133,546
498,000
298,000
Water for Resale
452,171
467,000
516,000
Wastewater Service Charges
4,084,385
5,817,000
6,165,000
Other
36,133
190,000
135,000
$10,843,664 $15,187,000 $16,288,000
Expenses
Salaries and Wages
$ 2,385,336
$ 3,137,254
$ 3,438,964
Supplies
373,459
472,830
548,726
Maintenance
1,058,490
1,185,046
1,299,265
Power
1,046,812
1,117,323
1,170,066
Administrative Services
1,003,288
998,000
1,065,915
Bad Debt Expense
607,558
62,000
150,000
Services
1,270,857
1,268,757
1,130,506
Insurance
70,991
137,539
145,533
Sundry
131,314
3,645
6,050
$7,948,105 $8,382,394 $8,955,029
Operating Income
Before Depreciation
$ 2,895,559
$ 6,804,606
$ 7,332,971
Depreciation
(2,057 164)
-
12 100,000)
(2,2UO,000)
Operating Income
$
$
Interest Income - Operating
10,020
8,744
0
Interest Income - Non-Operating
695,947
146,256
180,000
Bond Interest and Fees
8
4
I.s
50
(
00
.:s
12 145 00)
'
)
(49865 0
Net Income Before Transfer
.
~
,4,
,
,
,1~
li,uuo,4iu)
2,514
,6U6
0
447,71
Discretionary Transfer of
Excess Revenue to General Fund
(769,960)
(829,000)
(1,360,000)
NET INCOME
$ (_1.776.438)
$ 6]
$__C9 2O 2 9 )
CITY OF DENTON
237
ANNUAL BUDGET
WATER AND WASTEWATER FUND
SOURCES AND USES OF FUNDS
REVENUES
$ 16,288,000
Customer Sales 66%
Government Sales 21
Water for Resale 3
Other 1%
Wastewater Serv Chg 38%
EXPENDITURES
$16,664,664
Personal Services 2100%
Supplies
Maintenance 800!
Services 700%
Insurance 100%
Production Power 7 00%
Fixed Assets
Return on Investment 800% Bed Debts 100%
y 0 00%
min Services 8.00%
Debt Service 2900%
238 CITY OF DENTON
ANNUAL BUDGET
WATER AND WASTEWATER
EXPENDITURES BY CLASSIFICATION
1968-89
1986-87
1587-88
1988-89
Actual
Estimate
Proposed
Personal Services
$ 2,385,336
$ 3,137,254
$ 3,438,964
Supplies
373,459
472,830
548,726
Maintenance
1,056,490
1,185,046
1,299,265
Services
1,270,857
1,268,757
1,130,506
Insurance
70,991
137,539
145,533
Sundry
131,314
3,645
C,050
Production Power
1,046,812
1,117,323
1,170,066
Fixed Assets
(159,035)
1,374,353
1,474,635
Bad Debts
607,558
62,000
150,060
Return on Investment
769,960
829,000
1,36U,000
Debt Service
2,550,840
2,345,000
4,865,000
Administrative Transfers
1,003,288
998,000
1,065,919
TOTAL
$11,109,870
$12,930,747
$16,654,664
CITY OF DENTON 239
ANNUAL BUDGET
WATER ADMINISTRATICN/0450
PROGRAM DESCRIPTION
The Water Administration activities provide for the general supervision of all
water facilities and operations These operations include the administration
over water filtration pumping plants, water distribution, metering and repair,
and laboratory functions Other responsibilities include budget formulations,
capital improvement planning, grant administration, financial and operational
reporting, board and Council agenda preparations, utilities review of
subdivisions, and liaison with local, State and Federal Regulatory Authorities
and other parties associated with Denton's Water and Wastewater Utilities
SERVICE LEVEL COMMENTARY
Outside assistance is budgeted for a study of the
and an economic development study In 1988-89
responsibility for operating Lake Ray Roberts
PROGRAM INDICATORS
water needs in Denton County
this division will be taking
--System Reliability Hours of Outage of Average Customer
--Completion of Capital Improvement Programs
--Retention of Competent Supervisors
--Training and Competency Level of Supervisors
240 CITY OF DENTON
ANNUAL BUDGET
WATER ADMINISTRATION
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Water and Wastewater Resources
$435,403
$581,038
$212,015
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$220,005
$366,456
$129,965*
Supplies
14,463
25,200
11,500
Maintenance
7,191
5,263
10,800
Services
185,414
149,219
52,000
Insurance
7,600
17,755
3,850
Sundry
645
3,645
3,900
Fixed Assets
85
13,500
0
TOTAL EXPENDITURES
$435,403
$581,03b
$212,015
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
office/Clerical
2 5
2 8
2 0
Technical/Paraprofessional
3 0
3 0
0 0
Professional
5 0
5 0
2 0
Management/Supervision
1 0
1 0
1 0
0 0
Temporary/Seasonal
7
7
TOTAL PERSONNEL
12 5
12 5
5 0*
* Positions transferred to Water/Engineering, Wastewater/Engineering and
Wastewaster Administration
CITY OF DENTON
241
ANNUAL BUDGET
WASTEWATER ADMINISTRATION 0451
PROGRAM DESCRIPTION
The Wastewater Administration activities provide for the general supervision
of all wastewater operations Administrative duties performed include
1 Budget Formulations
2 Capital Improvement Planning
3 Grant Administration
4 Financial and Operational Reporting
5 Board and Council Agenda Preparations
6 Utilities Review of Subdivisions
7 Liaison with Local, State and Federal Regulatory Authorities
8 Other functions Related to Administering a Water and Sewer Utility
SERVICE LEVEL COMMENTARY
The funded Wastewater Administration staff will comprise 3 full-time positions
in continuing effort to cover all phases of the general admnistration of the
Wastewater Utility Department The responsibilities of providing general
supervision for the utility operations, in addition to the general
administration of all financial and operational functions, is ever
increasing The various functions of the Administrative staff require a
complete knowledge and expertise of each division
PROGRAM INDICATORS
--System Reliability Hours of Outage of Average Customer
--Completion of Capital Improvement Programs
--Retention of Competent Supervisors
--Training and Competency Level of Supervisors
242 CITY OF DENTON
ANNUAL BUDGET
RESOURCES
Water and Wastewater Resources
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Insurance
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Office/Clerical
Technical/Paraprofessional
Management/Supervision
Temporary/Seasonal
TOTAL PERSONNEL
WASTEWATER/ADhINISTkATION
1986-87 1987-88 1988-69
Actual Estimate Estimate
$ 0 $ 0 $ 158,785
1966-67 1987-88 1988-89
Actual Estimate Estimate
$ 0 $ 0 $ 50,985
U 0 6,000
0 0 10,3300
U 0 45,500
0 0 3,850
0 U 2,150
$ 0 $ 0 $158,785
1986-87 1987-88 1988-89
Actual Authorized Proposed
00 00 10
0 0 0 0 0 0
00 00 30
00 00 00
00 00 40*
*Positions transferred from Water Administration
243
CITY OF DENTON
ANNUAL BUDGET
WATEk PPODUCTION/0460
PROGRAM DESCRIPTION
The primary activity of the Water Production Division is to produce potable
water as required by the Texas State Department of Health In so doing,
equipment and operational activities must be maintained on a 24-hour basis
The water supply is obtained primarily from surface sources The City's Water
Treatment Plant is aesigned to treat an average of 16 million gallons a day
with a peak of 30 million gallons a day
SERVICE LEVEL COMMENTARY
Lake Ray Roberts will be utilized this year as a water supply source for
Denton and the surrounding communities The largest increase in the buaget
this year is for a $1,864,000 payment due on Lake Ray Roberts A water
Production Supervisor is added to this year's budget in order to more
effectively coordinate the efforts of this division
PROGRAM INDICATORS
Raw Water (1,000 gallons)
Finished Water (1,000 gallons)
1966-87
Actual
4,108,022
3,882,533
1987-88
Estimate
4,424,675
4,174,222
1988-89
Estimate
4,535,292
4,278,577
244 CITY OF DENTON
ANNUAL BUDGET
WATER PRODUCTION
RESOURCES
Water and Wastewater Resources
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Insurance
Production Power
Fixed Assets
TOTAL EXPENDITURES
PERSONN L (IN WORKER YEARS)
Service/Maintenance
Office/Clerical
Technical/Paraprofessional
Management/Supervision
Temporary/Seasonal
TOTAL PERSONNEL
1986-87
Actual
$2,230,801
1986-87
Actual
$ 479,557
200,435
87,969
863,500
17,625
580,467
1.248
$2,230,801
1986-87
Actual
50
10
90
30
05
18 5
CITY OF DENTON
1987-88
Estimate
$2,495,b9l
1987-88
Estimate
$ 547,490
245,933
122,050
875,325
27,104
605,223
72,766
$2,495,891
1987-88
A,.a+L...M- .-A
50
10
10 0
3 0
05
19 5
1988-89
Estimate
$2,298,540
19bb-89
Estimate
$ 582,109
263,173
119,771
611,931
29,895
649,b6b
41,795
$2,298,540
1988-89
Proposed
60
10
10 7
3U
05
21 2
245
ANNUAL BUDGET
WATER DISTRIBUTION/0461
PROGRAM DESCRIPTION
The main activity of the Water Distribution Division is to
adequate water supply system The various functions include
taps, installing and repairing water mains, setting fire
numerous other water supply activities
SERVICE LEVEL COMMENTARY
maintain an
making water
hyarants, and
Expenaiture levels this year are set to perform r^aintenance work on the
existing system New construction is expected to be increasing
PROGRAM INDICATORS
1986-87 1987-88 1988-89
Actual Estimate Estimate
Broken Mains
4332
464
432
Valves Repaired
48
94,
200
Water Taps Installed
288
190
190
Water Meters Installed
725
272
900
Main Lines Extended
4,136'
1,824'
2,000'
246 CITY OF DENTON
ANNUAL BUDGET
WATER DISTRIBUTION
19b6-87 1987-b8 1988-89
RESOURCES Actual Estimate Estimate
Water and Wastewater Resources $905,015 $2,090,645 $2,166,427
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 447,146
186
36
$ 710,817
34,809
$ 726,134
38,440
Supplies
Maintenance
,
504,548
589,230
X70,335
Services
65,716
8bl
6
77,075
24,897
94,118
27,785
Insurance
,
0
0
0
Sundry
Fixed Assets
(155,462)
653,617
709,615
TOTAL EXPENDITURES
$ 905,015
$2,090,645
$2,166,427
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
17 0
17 0
18 0
1 0
Office/Clerical
1 0
1 0
1 0
1 U
Technical/Paraprofessional
1 0
Management/Supervision
3 0
3 0
3 0
TOTAL PERSONNEL
22 U
22 0
23 0
247
CITY OF DENTON
ANNUAL BUDGET
WATER t<ETER REPAIR/0462
PROGRAM DESCRIPTION
The activities of the Water Meter Repair Division are responsible for
efficient operation of all customer water meters, all new water meter
installations, and replaces inoperable meters
SERVICE LEVEL COMMENTARY
This division provides the revenue potential for the water and sewer
enterprise fund Accuracy is dependent upon the quality and regularity of
maintenance provided 17,000 meters are serviced and maintained with the
personnel and equipment provided within this budget
1986-87
1687-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
Meter Changes
2,422
3,954
3 500
Meters Repaired
502
279
X500
Meters Tested
564
1,436
1
800
Meters Installed
439
408
,
425
248 CITY OF DENTON
ANNUAL BUDGET
WATER
METER REPAIR
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Water and Wastewater Resources
$212,450
$383,089
$479,837
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$156,866
$223,720
$235,041
Supplies
10,867
5,750
13,836
Maintenance
34,867
39,150
99,180
Services
5,780
6,402
15,751
Insurance
4,050
10,767
10,604
Production Power
0
0
0
300
93
0
105,225
Fixed Assets
,
TOTAL EXPENDITURES
$212,450
$383,089
$479,837
1566-67
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
6 0
6 0
6 0
1 0
Office/Clerical
2 0
1 0
1 0
1 0
Management/Supervision
1 0
TOTAL PERSONNEL
9 0
8 0
8 0
CITY OF DENTON 249
ANNUAL BUDGET
WATER/ENGINEERING/0463
PROGRAM DESCRIPTION
This division provides for
supply system This division
and distribution system
SERVICE LEVEL COMMENTARY
the design and specification of the City's water
is responsible for optimizing the water production
The current level of funding will allow for the continuation of the existing
service level This level of funding currently provides primarily for
consultants, including City engineer's office, private engineers, and other
private consulting services In-house services are performed primarily for
project management, inspection and accounting, as well as Council, r'oard,
Commission, DRC and citizen support New programs include more designing,
inspecting more projects, and conducting analysis and master plans in-house so
as to avoid consultant markups included in our current funding level
PROGRAM INDICATORS
--System Reliability Hours of Outage fo
--Maintain Acceptable System Power Factor
Cost of Construction could be reflected
never being utilized to their potential
having to be replaced
r Average Customer
and Losses
as over design
or under design
and the facilities
and the facilities
250 CITY OF DENTON
ANNUAL BUDGET
WATER/ENGINEERING
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
Water System Resources $ 0 $ 0 $111,706
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 0
$ 0
$73,159
Supplies
0
0
5,870
Maintenance
0
0
1,100
Services
0
0
11,855
Insurance
U
0
4,097
Production Power
0
0
0
Fixed Assets
0
0
15,625
TOTAL EXPENDITURES
$ 0
$ 0
$111,706
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
0 0
0 0
0 0
Technical/Paraprofessional
0 0
0 0
1 0
Professional
0 0
0 0
1 0
Management/Supervision
0 0
0 0
0 0
Temporary/Seasonal
0 0
G 5
0 5
TOTAL PERSONNEL
0 0
0 0
2 5*
*Positions transferred from Water Administration
CITY OF DENTON
251
ANNUAL BUDGET
WASTEWATER/TREATMENT/0470
PROGM DESCRIPTION
The Wastewater Collection Division treats all residential, commercial and
industrial wastewaters in accordance with State and Federal effluent permit
requirements In doing so, equipment and operational activities must be
maintained on a 24-hour basis This division operates an activated sludge
wastewater treatment plant with a maximum capacity of twelve million gallons
per day
SERVICE LEVEL COMMENTARY
The wastewater treatment plant as budgeted will continue operations
PROGRAM INDICATORS
Influent Gallons Per Day
1986-87
Actual
4,108,000
1987-88
Estimate
3,968,000
1988-89
Estimate
4,000,000
252 CITY OF DENTON
ANNUAL BUDGET
WASTEWATER/TREATMENT
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Water and Wastewater Resources
$1,491,058
$1,822,713
$1,953,035
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 575,707
$ 665,646
$ 696,528
Supplies
69,903
109,104
107,938
Maintenance
312,042
321,366
365,418
Services
48,996
71,464
124,873
Insurance
23,140
34,413
32,078
Production Power
466,345
512,100
520,200
Fixed Assets
(5,075)
108,62U
106,000
TOTAL EXPENDITURES
$1,491,058
$1,822,713
$1,953,035
1966-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
5 0
8 0
5 0
Office/Clerical
1 0
1 0
1 0
Technical/Paraprofessional
11 0
12 0
14 8
Professional
0 0
0 0
0 0
Management/Supervision
3 0
3 0
3 0
Temporary/Seasonal
0 0
1 0
0 0
TOTAL PERSONNEL
23 0
25 0
23 8*
*Positions transferred to Wastewater/Engineering
253
CITY OF DENTON
ANNUAL BUDGET
WASTEWATER/COLLECTION/0471
PROGRAM DESCRIPTION
The Wastewater Collection Division provides an adequate transportation system
for all residential, commercial and industrial wastewaters to wastewater
treatment facilities Their duties include flushing wastewater mains,
installing and repairing wastewater mains, making wastewater taps and various
other wastewater system maintenance functions
SERVICE LEVEL COMMENTARY
Proposed funding will allow for service continuation Maintenance activities
are the major expenditures, with new construction expected to be increasing
This year's funding will provide an additional light equipment operator to
implement OSHA standards
1986-87
1987-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
New Service/Taxes
47
17
50
Number of Manholes Built
7
4
15
Broken Mains
94
50
80
Choked Lines Cleared
614
700
700
Manholes Cleared
6,855
8,500
6,000
New Sewer Lines Installed (Ft )
7,907
9,004
17,850
254 CITY OF DENTON
ANNUAL BUDGET
WASTEWATER/COLLECTION
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
Water and Wastewater Resources $554,101 $1,018,763 $1,185,562
1986-87
1987-88
1988-89
EXPENDITURES
F
Actual
Estimate
Estimate
Personal Services
$324,869
$ 399,847
$ 452,506
Supplies
24,159
27,834
73,898
Maintenance
101,945
94,762
101,100
Services
95,133
81,272
84,382
Insurance
7,995
17,658
19,676
Sundry
0
0
0
Fixed Assets
0
397,350
454,000
TOTAL EXPENDITURES
$554,101
$1,018,763
$1,185,562
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Technical/Paraprofessional
0 0
9 0
0 0
Service/Maintenance
12 0
2 0
12 0
Management/Supervision
1 0
2 0
2 0
TOTAL PERSONNEL
13 0
13 0
14 0
CITY OF DENTON
255
ANNUAL BUDGET
WASTEWER ENGINEERING/0472
PROGRAM DESCRIPTION
This division provides the staff necessary to design, inspect, analyze and
monitor the wastewater collection and treatment system for the City of Denton and
its surrounding communities as well
SERVICE LEVEL COMMENTARY
The current level of funding will allow for the continuation of the existing
service level This level of funding currently provides primarily for
consultants, including City engineer's office, private engineers, and of er
private consulting services in-house services are performed primarily for
project management, inspection and accounting as well as Council, Board,
Commission, DRC and citizen support New programs include more designing,
inspecting more projects and conducting analysis and master plans in-house so as
to avoid consultant markups included in our current funding level
PROGRAM INDICATORS
--System Reliability hours of Outage for Average Customer
--Maintain Acceptable System Power Factor and Losses
Cost of construction could be reflected as over design and the facilities
never being utlized to their potential or under design and the facilities
having to be replaced
256 CITY OF DENTON
ANNUAL BUDGET
WASTEWATER ENGINEERING
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
Water System Resources $ 0 $ 0 $316,865
1986-87
1987-88
1988-69
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 0
$ 0
0
$223,938
720
4
Supplies
0
0
0
,
6,210
,
Maintenance
0
0
625
74
Services
0
0
4,057
Insurance
0
0
0
Sundry
0
0
3,275
Fixed Assets
TOTAL EXPENDITURES
$ 0
$ 0
$316,865
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Office/Clerical
0 0
C 0
0 0
0 0
4 0
Technical/Paraprofessional
0 0
3 0
Professional
U 0
0 0
0 0
0 0
3
Management/Supervision
0 6
0 0
5
Temporary/Seasonal
TOTAL PERSONNEL
0 0
0 U
7 0*
*These positions transferred from Water Administration
CITY OF DENTON
257
ANNUAL BUDGET
WATER LABORATORY/048U
PROGRAM DESCRIPTION
The Laboratory Division maintains all laboratory equipment and performs
necessary tests for the adequate operation of the water and wastewater plants to
comply with state and federal laws In addition, the division is responsible
for the pollution abatement program for industrial compliance
The Water Laboratory also provides testing for other Denton County
municipalities and water supply corporations who do not have laboratories of
their own Theses are provided on a fee schedule
SERVICE LEVEL COMMENTARY
This Division is new for 1968-69 By separating the activities of the Municipal
Laboratory into distinct cost centers, management may more clearly track the
associated expenses
PROGRAM INDICATORS
Water Treatment - Tests/Year
1986-87
1987-88
Actual
Estimate
5,383
5,500
1988-89
Estimate
5,500
258 CITY OF DENTON
ANNUAL BUDGET
WATER LABORATORY
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Water and Wastewater Resources
$218,727
$304,608
$79,490
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$181,186
$223,278
$59,846
Supplies
17,446
20,200
5,838
Maintenance
9,908
13,225
3,638
Services
6,316
8,000
3,868
Insurance
3,700
4,905
2,350
Fixed Assets
169
35,000
3,950
TOTAL EXPENDITURES
$218,727
$304,608
$79,490
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual Authorized
Proposed
Technical/Paraprofessional
4 0
5 0
2 0
Professional
2 0
2 0
0 0
TOTAL PERSONNEL
6 0
7 0
2 0*
*Positions transferred to create
Wastewater Laboratory
259
CITY OF DENTON
ANNUAL BUDGET
WASTEWATER LABORATORY/0481
PROGRAM DESCRIPTION
The Laboratory Division maintains all laboratory equipment and performs
necessary tests for the adequate operation of the wastewater plants to comply
with state and federal laws In addition, the division is responsible for the
pollution abatement program for industrial compliance
The flunici pal Laboratory also provides testing for other Denton County
municipalities and water supply corporations who do not have laboratories of
their own These are provided on a fee schedule
SERVICE LEVEL COMMENTARY
This division has been
activities in order to
wastewater monitoring
PROGRAM INDICATORS
organized apart from the Water Production Laboratories
clearly associate those costs which are attributable to
Wastewater Treatment Tests/Year
1586-87 1987-68
Actual Estimate
0 0
1968-89
Estimate
16,500
260 CITY OF DENTON
ANNUAL BUDGET
WASTEWATER LABORATORY
RESOURCES
Water and Wastewater Resources
1986-87
Actual
1987-88
Estimate
$ 0
1988-89
Estimate
$251,483
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ U
$ 0
$168,753
Supplies
0
0
17,513
Maintenance
0
0
11,413
Services
0
0
11,603
Insurance
0
0
7,051
Fixed Assets
0
0
35,150
TOTAL EXPENDITURES
$ 0
$ 0
$251,483
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Technical/Paraprofessional
0 0
0 0
2 0
Professional
0 0
0 0
2 0
Management/Supervision
0 0
0 U
1 0
TOTAL PERSONNEL
0 0
0 0
5 0*
*Positions transferred from Water
Laboratory
CITY OF DENTON
261
ANNUAL BUDGET
WATER AND WASTEWATER/TRANSFERS AND OTHER EXPENDITURES/450M
PROGRAM DESCRIPTION
This account provides for the transfer of resources to other funds within the
City organization and other miscellaneous expenditures
Dccn11Drcc
1986-87
Actual
$4,b06,129
1987-88
Estimate
$6,498,997
1988-89
Estimate
Water and Wastewater Resources
EXPENDITURES
Bad Debt Expense
Return on Investment
Administrative Transfer
General Fund
Debt Service Transfer
Other
Salary Adjustments
TOTAL EXPENDITURES
1986-87 1987-88
Actual Estimate
$ 607,558 $ 62,000
769,960 829,000
1,003,288
2,550,840
130,669
0
998,000
2,345,000
0
0
$5,062,315
$4,234,000
$7,074,255
1988-89
Estimate
$ 150,000
1,360,000
1,065,919
4,865,000
0
0
$7,440,919
262 CITY OF DENTON
ANNUAL BUDGET
Sanitation Department
PUBLIC WORKS
ADMINISTRATION
RESIDENTIAL SANITATION
COMMERCIAL PICKUP SERV
LANDFILL/DISPOSAL
263
CITY OF DENTON
ANNUAL BUDGET
SANITATION OPERATING FUND
REVENUE & EXPENDITURE SUMMARY
1988-89
1986-87
1987-88
1988-89
REVENUES
Actual
Estimate
Estimate
Landfill
Bond Retirement
$ 0
$ 80,225
$ 223,360
Garbage
Fees - Residential
1,472,473
1,532,844
1,539,000
Garbage
Fees - Commercial
1,041,761
1,123,114
1,173,114
Special
Pickup Service
56,021
52,266
53,000
Landfill
Permits
326,970
264,762
204,096
Sale of
Refuse Bags
51,208
44,762
45,000
Other
2,564
2,000
7,050
TOTAL REVENUES
$2,950,997
$3,099,973
$3,244,620
1986-67
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Sanitation Collection -
Residential
$1,029,577
$1,028,825
$1,157,559
Sanitation Collection -
Commercial
765,613
820,470
780,637
Sanitation Disposal
430,753
591,510
501,394
Motor Pool Administrative Transfer
105,272
0
0
General Fund Administrative Transfer 230,000
231,112
255,829
Debt Service
166,502
241,117
263,292
Bad Debt Expense
29,936
30,000
50,002
Sundry
26,756
0
0
Salary Adjustment
1,520
0
0
TOTAL EXPENDITURES
$2,785,925
$2,943,034
$3,008,713
BALANCE OF REVENUES
$ 165,068
$ 156,939
$ 235,907
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
39 0
39 0
40 U
Office/Clerical
2 0
2 0
2 0
Technical/Paraprofessional
0 0
0 0
0 0
Professional
1 0
1 0
1 0
Management/Supervision
5 0
5 U
5 0
Temporary/Seasonal
1 0
1 0
1 0
TOTAL PERSONNEL
48 U
48 0
49 U
264
CITY OF DENTON
ANNUAL BUDGET
SANITATION SYSTEM
PROJECTED OPERATING RESULTS
1986-89
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
Income
Sanitation Fees
$2,514,234
$2,655,958
$2,712,114
Permits
326,970
264,762
204,096
Other
109,793
179,253
328,410
TOTAL REVENUES
$2,950,997
$3,099,973
$3,244,620
Expenses
Salaries and Wages
$1,103,866
$1,217,989
$1,291,027
Supplies
172,792
201,820
309,366
Maintenance
278,878
349,694
327,030
Administrative Services
230,000
231,112
255,829
Services
635,715
546,274
409,674
Insurance
31,400
59,743
55,173
Sundry
132,047
2,520
7,070
Bad Debts
29,936
30,000
50,002
TOTAL EXPENSES
$2,614,634
$2,639,152
$2,705,171
Operating Income
before Depreciation
$ 336,363
$ 460,821
$ 539,449
Depreciation
$ (116,127)
(117,000)
(117,000)
Bond Interest & Fees
(166,502)
(241,117)
(263,292)
NET INCOME
$ (53,734):
$ (102,7041
$ (159,1571
CITY OF DENTON 265
ANNUAL BUDGET
SANITATION FUND
SOURCES AND USES OF FUNDS
REVENUES
3,244,820
Residential Fe
4743%
seal Permits
629%
Refuse Bags & Other
1012%
Commercial Fees
3818%
EXPENDITURES
$3,008,713
Personal Services
Assets 133%
>ebt Service 888%
Bed Debt expense 188
Insurance 182%
Services 13 63%
supplies 10
Sundry 0 23%
Aomin Services 648%
266 CITY OF DENTON
Maintenance 1080%
ANNUAL BUDGET
SANITATION FUND
EXPENDITURES BY CLASSIFICATION
19b8-89
1986-87
1987-88
1988-89
Actual
Estimate
Proposed
Personal Services
$1,103,866
$1,217,989
$1,291,027
Supplies
172,792
201,820
309,366
Maintenance
278,878
349,694
327,030
Services
635,715
546,274
409,674
Insurance
31,400
59,743
55,173
Sundry
132,047
^,520
7,070
Fixed Assets
4,793
62,765
40,25D
Administrative Transfers
23U,000
2331,112
255,629
Bad Debt Expense
29,936
30,000
50,002
Debt Service
166,502
241,117
263,292
Salary Adjustment
0
0
0
TOTAL
$2,785,929
$2,943,034
$3,006,713
SANITATION
9 YEAR TREND
THOUSANDS
3600
3000
2800
2000
1500
1000
500
0
81 82 83 84 38 88 87 88 89
® REVENUES ® EXPENSES
exams 1987 QAFR
CITY OF DENTON
267
ANNUAL BUDGET
PUBLIC WORKS/RESIDENTIAL SANITATION/0801
PROGRAM DESCRIPTION
This division provides twice-per-week garbage service to all residents within
the City limits and special free pickups up to six yards of garbage on
Wednesdays This residential service also provides free brush pickup of one
cubic yard per regular pickup day Free garbage bags will be provided twice a
year
In addition, this division has 2 persons devoted to litter control city wide
Beginning this year supervisors will be assisting code enforcement personnel
by reporting violations of the City codes
SERVICE LEVEL COMMENTARY
Resources budgeted for 1988-89 continue resioential pickup at the same service
level
1986-87
1987-88
1988-89
PROGRAM INDICATORS
Actual
Estimate
Estimate
Residential Collection/Week
2
2
2
Plastic Bags Furnished/Week
2
2
2
Special Pickup Service
2,400
3,408
3,500
Complaints
200
70
50
Average Number Customer city wide
13,544
14,193
14,250
Cubic Yards Disposed
87,423
116,657
122,489
268
CITY OF DENTON
ANNUAL BUDGET
RESOURCES
Sanitation Operating Revenues
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Insurance
Sundry
Fixes Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Service/Maintenance
Office/Clerical
Professional
Management/Supervision
Temporary/Seasonal
TOTAL PERSONNEL
PUBLIC WORKS/RESIDENTIAL SANITATION
1986-87 1987-88 1988-89
Actual Estimate Estimate
$1,029,577 $1,028,825 $1,157,559
1986-87
1987-88
1988-89
Actual
Estimate
Estimate
$ 562,326
$ 636,126
$ 682,709
112,142
124,357
222,835
90,788
94,103
86,150
248,302
142,277
132,429
16,000
26,554
26,366
19
2,520
7,07U
0
888
0
$1,029,577 $1,028,825 $1,157,559
1986-87 1987-88 1988-89
Actual Authorized Proposed
21 0 21 0 21 0
10 10 10
10 10 10
30 30 30
10 10 10
270 270 270
CITY OF DENTON 269
ANNUAL BUDGET
PUBLIC WORKS/COMMERCIAL SANITATION/0802
PROGRAM DESCRIPTION
This division provides all subscribing commercial
pickup as needed including Saturdays ana holidays
according to the amount of service needed on their
also keeps the dumpsters around the City clean ar
division provides stationary compactors for refuse
industrial customers
SERVICE LEVEL COMMENTARY
customers with garbage
Customers are charged
dumpster This division
d in good repair This
removal to service our
The current level of funding will allow for the continuation of existing
service levels In addition, this funding level will permit continuation of
the container replacement program and will enable the division to meet
increased service demands
1986-87
1967-8b
1988-69
PROGRAM INDICATORS
Actual
Estimate
Estimate
Customers Serviced City Wide
910
892
930
Weekly Pickups
3,500
3,400
3,650
Cubic Yards
194,429
182,539
191,665
Complaints
500
138
100
270 CITY OF DENTON
ANNUAL BUDGET
RESOURCES
Sanitation Operating Revenues
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Insurance
Fixed Assets
TOTAL EXPENDITURES
PERSONNEL (IN WORKER YEARS)
Service/Maintenance
Technical/Paraprofessional
Management/Supervision
Temporary/Seasonal
TOTAL PERSONNEL
PUBLIC WORKS/COMMERCIAL SANITATION
1966-87 1987-88 1988-89
Actual Estimate Estimate
$765,631
$820,470
$780,637
1986-87
Actual
$ 367,496
39,777
109,116
245,702
12 OOU
(8,478)
$ 765,613
1986-67
Actual
13 0
00
10
U0
14 0
1987-88
Estimate
$385,005
46,104
142,791
196,537
22,021
26.012
$820,470
1987-88
Authorized
13 0
0 0
10
0 0
14 0
1968-89
Estimate
$395,304
50,463
133,180
141,250
20,190
40,250
$780,637
1988-89
Proposed
14 0
0
10
00
15 0
CITY OF DENTON 271
ANNUAL BUDGET
PUBLIC WORKS/SANITATION DISPOSAL/0803
PROGRAM DESCRIPTION
The function of this division is to dispose of all solid waste that is
collected by residential and commercial garbage routes in such a way as to be
economically and environmentally sound Refuse and various other types of
debris from surrounding small area cities is also disposed of by this division
SERVICE LEVEL COMMENTARY
The current level of funding will allow for the continuation of disposal of
all solid waste collected by the Residential and Commercial divisions,
external sources, and outside contractors
PROCRAM INDICATORS
Cubic Yards
Disposed
From Haulers
From Permits
Collected from City
Commercial System
Residential/
1986-87
Actual
454,212
116,095
54,505
281,611
1587-88
Estimate
384,360
60,728
26,905
290,576
1988-69
Estimate
403,578
63,765
28,250
305,105
272 CITY OF DENTON
ANNUAL BUDGET
PUBLIC WORKS/SANITATION DISPOSAL
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
Sanitation Operating Fund $430,753 $591,510 $501,394
1986-87
1967-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$172,524
$196,858
$213,014
Supplies
20,873
31,359
36,068
Maintenance
78,974
112,600
107,700
Services
141,711
205,460
135,995
Insurance
3,400
9,168
8,617
Fixed Assets
131271
35,865
0
TOTAL EXPENDITURES
$430,753
$591,510
$501,394
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
5 0
5 0
5 0
Office/Clerical
1 0
1 0
1 0
Management/Supervision
1 0
1 0
1 0
TOTAL PERSONNEL
7 0
7 0
7 0
273
CITY OF DENTON
ANNUAL BUDGET
SANITATION/TRANSFERS AND OTHER EXPENDITURES/080M
PROGRAM DESCRIPTION
This account provides for the transfer of resources to other funds ,ithin the
City organization
1986-87 1987-88 1988-89
RESOURCES Actual Estimate Estimate
Sanitation Operating Revenues $820,629 $711,499 $978,491
1986-87 1987-88 1988-89
EXPENDITURES Actual Estimate Estimate
Administrative Transfer
Motor Pool
$105,272
$ 0
$ 0
General Fund
230,000
231,112
255,829
Debt Service
166,502
293,448
436,753
Bad Debt Exp
29,936
30,000
50,002
Sundry
26,756
0
0
Salary Adjustment
1,520
0
0
TOTAL EXPENDITURES
$559,986
$554,560
$742,584
274 _ CITY OF DENTON
ANNUAL BUDGET
SANITATION
9 YEAR TREND
3500- Thousands
3000
2500
2000
1500
1000
500
1
0 I
81 82 83 84 85 88 87 88 89
(OM um
-B- EXPENDITURES
Souroe:1987 GAFR
275
CITY OF DENTON
ANNUAL BUDGET
SANITATION FUND
PRINCIPAL AND INTEREST REQUIREMENTS
1988-89
Issue Final
Issue Gate Maturity
1985 General Obligation
Refunding
11-01-85 02-15-2004
Interest
Rate
570 to 830
I The existing debt above was incurred for the construction of a city
I owned Landfill Land for the site was purchased on the outskirts
I of the city The facility had a planned useful life of 28 years
I Due to the extraordinary growth in the area and the closing of
I alternative sites the existing Landfill is filling at approximately
I three times the intended rate This will reduce the expected life
I to 9 years This year a Progressive Fee structure will be implemented
I to increase revenues for retirement of existing debt and funding for
new alternative disposal options
Note Sanitation Bond Fund issue is part of General Debt Service Fund
276
CITY OF DENTON
ANNUAL BUDGET
SANITATION FUND
PRINCIPAL AND INTEREST REQUIREMENTS
1988-89
Original Amount Principal & Interest Requirements for
Amount Outstanding 1988-89
of Issue October 1, 1988 rincipal Interest ota
$1,660,871 $1,466,971 $165,550 $97,742 $263,252
277
CITY OF DENTON
ANNUAL BUDGET
SANITATION FUND
PRINCIPAL AND INTEREST REQUIREMENTS
As of October 1, 1988
Year
Principal
Interest
Total
1989-90
$ 165,550
$ 97,742
$ 263,252
1990-91
123,200
88,025
211,228
1991-92
122,850
79,417
202,267
1992-93
122,150
70,597
192,747
1993-94
123,550
61,506
185,056
1994-95
127,400
51,968
179,366
1995-96
121,800
42,252
164,052
1996-97
127,750
32,330
160,080
1997-98
122,150
22,273
144,423
1998-99
103,600
13,079
116,679
1999-00
106,400
78,209
184,609
2000-01
31,556
121,770
153,327
2001-02
22,869
101,815
124,684
2002-03
19,161
0
19,161
2003-04
16,272
0
16,272
2004-05
10,713
0
10,713
TOTAL
$1,466,971
$ 860,983
$2,327,958
278 CITY OF DENTON
ANNUAL BUDGET
WORKING CAPITAL FUND
Vehicle Maintenance
Machine Shop
Warehouse
279
CITY OF DENTON
ANNUAL BUDGET
City of Denton
GENERAL
GOVERNMENT
ADMINISTRATION
PUBLIC
WORKS
VEHICLE
MAINTENANCE
MACHINE
SHOP
FINANCE
WAREHOUSE
280 _ CITY OF DENTON
ANNUAL BUDGET
WORKING CAPITAL FUND
REVENUE AND EXPENDITURE SUNPLARY
1988-69
1986-87 1987-88
REVENUES Actual Estimate
Charges to Other Departments $3,434,078 $3,419,000
1988-89
Estimate
$3,762,600
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Vehicle Maintenance
$1,359,834
$1,514,245
$1,527,518
Machine Shop
128,5b2
164,151
180,y17
Warehouse
2,031,227
2,013,897
2,228,477
TOTAL EXPENDITURES
$3,519,613
$3,692,293
$3,936,912
BALANCE OF REVENUES
$ (85,535)
$ (273,293)
$ (174,312)
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Vaintenance
2 0
2 0
2 0
Office/Clerical
6 0
6 0
6 0
Technical/Paraprofessional
9 0
9 0
9 0
Professional
0 0
0 0
0 0
Management/Supervision
2 0
2 0
2 0
TOTAL PERSONNEL
19 0
19 0
19 0
281
CITY OF DENTON
ANNUAL BUDGET
WORKING CAPITAL FUND
SOURCES AND USES OF FUNDS
REVENUES
3,762,600
Warehouse 64 663%
Machine Shop 4 764%
EXPENDITURES
3,936,912
Inventory 76£
Other 146%
Maintenance 2 32%
Services 6 47%
Personal Services 1379%
282 CITY OF DENTON
Garage 40 663%
ANNUAL BUDGET
WORKING CAPITAL FUND
EXPENDITURES BY CLASSIFICATION
1988-89
1986-87
1987-88
1988-89
Actual
Estimate
Proposed
Personal Services
$ 463,850
$ 515,992
$ 542,735
Supplies
12,788
22,173
28,025
Maintenance
62,168
81,917
91,460
Services
158,565
250,742
254,645
Insurance
7,864
14,957
14,185
Sundry
50,395
25,000
15,000
Fixed Assets
(36,833)
19,650
0
Cost of Sales
2,800,816
2,761,862
2,990,862
TOTAL
$3,519,613
$692,293
$3,936,912
CITY OF DENTON
283
ANNUAL BUDGET
WORKING CAPITAL/VEHICLE MAINTENANCE/0580
PROGRAM DESCRIPTION
The Vehicle Maintenance Division is responsible for maintaining all City
vehicles and motorized equipment, from lawnmowers to heavy ditching equipment,
while trying to assure a minimum of equipment downtime for the operating
departments
SERVICE LEVEL COMMENTARY
This budget will provide continued service to City divisions and departments
requiring vehicle maintenance support
PROGRAM INDICATORS
Work Orders Completed
1986-87
Actual
7,50U
1987-b8
Estimate
8,000
1988-89
Estimate
6,000
284 CITY OF DENTON
ANNUAL BUDGET
RESOURCES
Charges to Departments
EXPENDITURES
Personal Services
Supplies
Maintenance
Services
Insurance
Fixed Assets
Cost of Sales
TOTAL EXPENDITURES
BALANCE OF RESOURCES
PERSONNEL (IN WORKER YEARS)
$ervice/Maintenance
Office/Clerical
Technical/Paraprofessional
Management/Supervision
TOTAL PERSONNEL
WORKING CAPITAL/VEHICLE MAINTENANCE
1986-87 1987-88 1988-89
Actual Estimate Estimate
$1,366,132 $1,511,000 $1,5330,000
1986-87
Actual
$ 296,511
5,982
17,325
24,720
3,814
20
1,011,462
1987-88
Estimate
$ 332,772
10,746
13,925
43,802
7,736
13,400
1,091,862
1988-89
Estimate
$ 351,843
10,950
15,575
45,309
7,979
0
1,095,862
$1,359,834
$ 6,298
1986-87
Actual
10
30
6 0
2 0
12 0
CITY OF DENTON
$1,514,245
$ (3,245)
1987-88
Authorized
10
30
6 0
20
12 0
$1,527,518
$ 2,482
1988-89
Proposed
10
30
60
2 0
12 0
285
ANNUAL BUDGET
WORKING CAPITAL/MACHINE SHOP/0581
PROGRAM DESCRIPTION
The Machine Shop provides welding and machining services as maintenance
support to the other general and utility departments Work includes the
repair and modification of pumps, machinery, vehicles and other equipment
SERVICE LEVEL COMMENTARY
This budget level will provide continued service
PROGRAM INDICATORS
Work Orders Completed
1986-87
1987-88
Actual
Estimate
2,500
3,000
1988-89
Estimate
3,000
286
CITY OF DENTON
ANNUAL BUDGET
WORKING CAPITAL/MACHINE SHOP
RESOURCES
Charges to Departments
1986-0
Actual
$162,815
1987-88
Estimate
$174,000
1988-89
Estimate
$180,000
1986-67
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 78,769
$ 92,056
$ 95,989
Supplies
3,399
3,350
9,025
Maintenance
6,698
11,170
18,040
Services
7,"394
9,634
9,679
Insurance
1,300
2,941
3,164
Fixed Assets
0
0
0
Cost of Sales
30,992
45,060
45,000
TOTAL EXPENDITURES
$128,552
$164,151
$180,917
BALANCE OF RESOURCES
$ 34,263
$ 9,849
$ (917)
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Technical/Paraprofessional
3 0
3 0
3 0
TOTAL PERSONNEL
3 0
3 0
3 0
CITY OF DENTON 287
ANNUAL BUDGET
WORKING CAPITAL/WAREHOUSE/0582
PROGRAM DESCRIPTION
The Municipal Warehouse
materials and supplies,
Department, requisitions,
the City, specific items
This division funds the
offset printing, and the
SERVICE LEVEL COM14ENTARY
maintains all utility and general inventories of
and under the authorization of the Purchasing
receives, stores and transfers to all departments of
in specific quantities as provided by the Charter
central stores, the operations of photocopying and
iistribution of outgoing mail
The Warehouse operations will continue at the present service level
PROGRAM INDICATORS
Shipments Received
Orders Filled
Average Monthly Inventory
1986-87 1987-88
Actual Estimate
1,075 1,200
7,000 7,200
$1,110,000 $1,100,000
1988-89
Estimate
1,250
7,500
$1,100,000
288 CITY OF DENTON
ANNUAL BUDGET
WORKING CAPITAL/WAREHOUSE
1986-87
1987-88
1988-89
RESOURCES
Actual
Estimate
Estimate
Charges to Departments
$1,905,131
$1,734,000
$2,052,600
1986-87
1987-88
1988-89
EXPENDITURES
Actual
Estimate
Estimate
Personal Services
$ 88,570
$ 91,164
$ 94,903
Supplies
3,407
8,075
8,050
Maintenance
38,145
56,822
57,845
Service
126,451
197,306
199,657
Insurance
2,750
4,280
3,022
Sundry
50,395
25,000
15,000
Fixed Assets
(36,853)
6,250
0
Cost of Sales
1,758,362
1,625,000
1,850,000
TOTAL EXPENDITURES
$2,031,227
$2,013,897
$2,228,477
BALANCE OF RESOURCES
$ (126,096)
$ (279,897)
175,877)
1986-87
1987-88
1988-89
PERSONNEL (IN WORKER YEARS)
Actual
Authorized
Proposed
Service/Maintenance
1 0
1 0
1 0
Office/Clerical
3 0
3 0
3 0
TOTAL PERSONNEL
4 0
4 0
4 0
CITY OF DENTON
289
ANNUAL BUDGET
THIS PAGE LEFT BLANK INTENTIONALLY
290 CITY OF DENTON
ANNUAL BUDGET
STATISTICAL INFORMATION
CITY OF DENTON 291
ANNUAL BUDGET
POPULATION GROWTH
CITY OF DENTON
Thousands
80 -
60
40
20 i
0
1940 1980 1960 1970 1980 1990
two
11.912 21.372 26.844 39.874 48.063 70.111
C$NSUB DATA 1940-1980
B8Y'1MMM ET PLANNING AND DSVEWPYSNT DBPARTURNT
292
CITY OF DENTON
ANNUAL BUDGET
CITY OF DENTON
ECONOMIC AND POPULATION GAINS
1940
Census
11,192
1950
Census
21,372
1960
Census
26,844
1970
Census
39,874
1980
Census
48,063
1987
Census
67,000*
1988
Census
68,500*
1990
Estimate
70,100*
*Source City of Denton Planning Department
293
-CITY OF DENTON
ANNUAL BUDGET
City of Denton, Texas
GENERAL GOVERNMENT EXPENDITURES
BY FUNCTION (1)
Last Ten Fiscal Years
Fiscal
General
Public
Public
Year
Government
Safety
Works
1578
$2,615,618
$2,65b,bb8
$1,048,617
1979
2,882,471
2,956,146
1,013,586
1980
2,881,977
3,610,786
954,921
1981
3,992,254
4,173,188
1,077,134
1982
4,348,188
4,805,245
1,208,589
1983
4,170,991
5,020,458
2,180,879
1984
4,673,090
5,531,882
2,785,622
1965
6,191,869
6,363,330
3,071,489
1986
6,501,953
7,156,369
3,690,350
1987
7,498,530
7,742,987
3,630,471
(1) Includes
General, Special
Revenue, and Debt Service Funds
(2) 1977-1982
Capital Outlay also included in Departmental Totals
(3) Differenc
e due to advance
refunding of General Obligation
bonds
and Certi
ficate of Obligations in November, 1985
294
Source Comprehensive Annual Financial Report
Ending September 30, 1987
CITY OF DENTON
ANNUAL BUDGET
Parks and
Capital
Debt
Recreation
Other
Outlay (2)
Service
Total
$ 666,342
$ 586,873
$ 330,550
$1,438,207
$ 9,018,245
760,328
635,704
232,697
1,401,250
9,649,855
795,601
1,102,998
586,540
1,745,016
12,354,705
936,673
1,085,178
378,642
1,955,547
13,22.1,974
1,137,957
1,210,497
256,346
1,b84,273
14,594,749
1,257,726
-
513,377
1,746,561
14,889,992
1,498,22b
-
385,783
2,392,b56
17,267,461
1,719,742
-
1,016,119
2,419,52b
20,782,077
2,110,862
-
1,044,401
157,146(3)
20,661,081
2,252,215
-
390,359
3,663,923
25,178,485
General Fund
Expenitures
Parosntaes Inoraaii List Tan Hare
400% 346% X3896---
360% --290% _191%- -
255%
300% -
- -
250%-
200%]
160% -
100%
I• From 1878 to 1987
50%
0% OEM/ I
General Public Public Parks and Debt Service
Government safety Works Reoreatlon
Source 1987 CAFR
CITY OF DENTON
295
ANNUAL BUDGET
City of Denton, Texas
GENERAL REVENUES BY SOURCE (1)
Last Ten Fiscal Years
Fiscal
Licenses
Utility
Franchise
Inter-
Governmental
Year
Taxes
Permits
Fees
Revenue
1978
$4,812,081
$ 75,855
$ 150,243
$1,581,310
1979
5,360,427
104,281
181,114
1,477,079
1960
6,049,491
96,226
196,429
1,751,580
1981
6,992,999
82,494
232,990
1,258,829
1982
7,895,579
96,941
330,694
985,405
1983
8,619,953
213,490
367,937
1,036,903
1984
10,405,911
303,725
416,680
826,575
1985
11,845,499
356,661
464,171
1,270,019
1986
13,838,013
379,238
377,960
1,791,435
1987
15,865,632
280,171
426,319
1,123,194
(1)
Includes General,
Special Revenue,
and Debt Service Funds
Sour
ce Comprehensive
Annual Financial
Report
Ending September 30, 1987
296 CITY OF DENTON
ANNUAL BUDGET
Fees
Fines
for
and
Interest
Miscellaneous
Services
Forfeitures
Revenue
Revenue
Total
$ 105,421
$325,247
$ 40,351
$242,653
$ 7,333,161
154,689
245,444
48,535
334,641
7,906,210
163,616
224,853
151,948
298,531
8,972,879
207,385
247,140
165,635
216,508
9,403,980
186,716
397,510
153,435
365,067
10,411,349
245,808
561,214
110,189
469,270
11,624,764
494,212
616,826
192,196
642,452
13,900,577
1,168,673
715,044
330,026
272,088
16,442,181
1,050,070
659,194
245,555
836,803
19,178,268
1,128,764
780,748
347,415
918,656
20,870,629
CITY OF DENTON
297
ANNUAL BUDGET
CAPITAL IMPROVEMENT PROGRAM
General Background
A Capital Improvement program is a group of projects that provides upgraded
better functioning public improvements such as streets, traffic signals, fire
and police facilities and equipment, sidewalks, athletic fields, neighborhood
and senior citizen centers, drainage, and utility projects needed
The Planning and Zoning Commission and the Utility Board initiate the
five-year capital improvement planning process once a year by soliciting and
considering needs expressed by individual citizens, the general public, and
interested groups representing our neighborhoods, community organizations, and
businesses
Planning Process
The process begins in January with the citizen needs surveys Public hearings
occur during the month of April The April discussions are held by the
Planning and Zoning Commission, a citizen group In May the City staff
submits its input to the Planning and Zoning Commission which selecting from
all these inputs, creates a list of recommended Capital Improvement Projects
for general governmental projects and utility projects The City Council
receives this list of recommendations in June for implementation
Major Events
Water Supply - The City of Denton is jointly constructing Lake Ray Roberts
with the City of Dallas This will assure an adequate water supply through
the year 2005, at a projecteo population of over 100,000
Infrastructure Improvements - Two factors are propelling the need to improve
Denton's Infrastructure--Growth and Time Growth of the City creates a demand
for improved infrastructure
In the fall of 1587 the citizens authorized the issuance of $21,150,000 in
general obligation bonds for new construction and infrastructure improvement
298 CITY OF DENTON
ANNUAL BUDGET
CITY OF DENTON
CAPITAL IMPROVEMENT PROGRAM
FUNDING SOURCES Actual
PROJECTED RESOURCES
1986-87
1987-88
1988-89
1989-90 1990-91 1991-92
BEGINNING BALANCE $25,100,000
$18,173,000
$10,876,000
$ 8,527,000 $ 6,473,000 $ 6,426,000
ADDITIONS
G 0 Bond
$ 3,500,000
$ 3,600,000
$ 3,800,000
$ 4,750,000
5,500,000
6,400,000
Revenue Bond
0
3,500,000
13 500,000
15,350 000
12,750,000
8 550,000
Grants
0
0
0
0
0
0
TOTAL ADDITIONS
3,500,000
$7,100,000
$17,300,000
$20,100,000
$18,250,000
$14,950,000
AVAILABLE RESOURCES
$28,600,000
$25,273,000
$28,176,000
$28,627,000
$24,723,000
$21,376 000
BOND FUND
Actual
PROJECTED EXPENDITURES
TYPES
1985-86
1986-87
1987-88
1988-89
1989-90
1990-91
General Obligation
$ 2,933,000
$ 3,200,000
$ 6,101,000
$ 6,753,000
$ 5,622,000
$ 6,464,000
Electric
2,528,000
4,682,000
4 152 000
5 404,000
6 275,000
4 353 000
Water/Wastewater
4,966,000
6,515,000
9,396 000
9,997,000
6 400 000
4,224 000
Sanitation
0
0
0
0
0
0
TOTAL
$10,427,000
$14,397,000
$19,649,000
$22,154,000
$18,297,000
$15,041,000
ENDING BALANCE
$18,173,000
$10,876,0900
$ 8,527,000
$ 6,473,000
$ 6,426,000
$ 6 335 000
CITY OF DENTON
299
ANNUAL BUDGET
City of Denton, Texas
PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
Total
Current
Percent
Delinquent
Fiscal
Tax
Tax
of
Levy
Tax
Year
Levy
Collections
Collection
Collections
1978
$3,364,606
$3,130,697
93
04%
$ 43,978
1979
3,582,433
3,369,564
94
05%
82,999
1980
3,780,389
3,541,461
93
67%
113,939
1981
4,359,541
4,062,043
93
17%
107,472
1982
4,930,971
4,746,613
96
26%
137,078
1983
5,376,210
5,122,101
95
27%
148,747
1984
5,995,965
(1)
5,766,881
96
51%
166,763
1985
6,808,814
(1)
6,625,734
97
31%
167,360
1966
8,516,906
(1)
8,164,114
95
86%
288,806
1987
10,801,305
(1)
10,474,516
96
97%
303,649
(1) Denton County Appraisal District
Source Comprehensive Annual Financial Report
Ending September 30, 1987
300
CITY OF DENTON
ANNUAL BUDGET
Total
Outstanding
Collections
Delinquent
Total
as a Percent
Outstanding
Taxes as a
Tax
of Current
Delinquent
Percent of
Collections
Levy
Taxes
Current Levy
$3,174,675
94 35%
$ 497,345
14 78%
3,452,563
96 37%
427,221
11 93%
3,6§5,400
96 69%
504,633
13 35%
4,169,515
95 64%
585,785
13 43%
4,883,691
99 04%
723,596
14 67%
5,270,848
98 04%
1,065,234
19 81%
5,953,644
99 29%
1,269,189
21 17%
6,791,094
99 77%
1,359,577
19 97%
8,392,920
98 54%
1,019,080
11 97%
10,778,165
99 790
1,042,749
9 65%
CITY OF DENTON
301
ANNUAL BUDGET
City of Denton, Texas
ASSESSED
AND ESTIMATED ACTUAL
VALUE OF
TAXABLE PROPERTY
Last Ten Fiscal Years
Real
Property
-
Personal
Pro ert
Estimate
soma e
Fiscal
Taxable
Actual
Taxable
Actual
Year
Value
Value
Value
Value
1979
221,300,472
368,834,120
67,602,230
112,670,383
1980
229,022,620
381,704,366
75,921,060
126,535,100
1981
246,205,248
410,342,080
91,74,1,693
152,906,154
1982
450,732,259
450,732,259
212,704,829
212,704,829
1983
831,397,479
831,397,479
218,549,070
218,549,070
1984 (1)
901,334,506
901,334,506
226,252,045
226,252,045
1985 (1)
919,943,824
919,943,824
2x4,092,434
234,092,434
1986 (1)
1,176,422,567
1,176,422,576
267,120,891
267,120,891
1987 (1)
1,521,636,234
1,521,6,16,234
29&,827,706
296,827,706
1988 (1)
1,726,420,263
1,726,420,263
325,874,314
323,874,314
(1) Denton County Appraisal District
Source Certified Tax Roll
302 CITY OF DENTON
ANNUAL BUDGET
Total
Ratio of
Estimated
Restated
Gai
n
Total Assessed to
Taxable
Actual
Tax
in
Total Estimated
Value
Value
Rate
Value
Actual
$ 2880902,702
481,504,503
744
6
5%
60%
304,943,680
$ 508,239,466
744
5
6%
60%
337,948,941
563,248,235
774
10
8%
60%
663,437,088
663,437,088
774
17
8%
100%
1,049,946,549
1,045,946,549
510
56
3%
100%
1,127,586,551
1,127,586,551
560
7
4%
100%
1,154,036,258
1,154,036,258
550
2
4%
100%
1,443,543,458
1,44x,543,458
590
25
1%
100%
1,820,463,940
1,820,463,940
550
26
1%
100%
2,050,294,577
2,050,294,577
5928
12
6%
100%
PROPERTY VALUES
10 YEAR TREND
Himaw
8600
2000
1800
1000
600
0
80 al as 88 a< as as 27 88 BB
M PROPERTY VALUES
CITY OF DENTON 303
ANNUAL BUDGET
CITY OF DENTON
15 LARGEST EMPLOYERS
Employer
University of North Texas
Denton State School
Paccar, Inc (Peterbilt)
Denton Independent School Dist
City of Denton
Texas Woman's University
Victor Equipment Co
Denton County
Russell-Newman Mfg Co
AMII - Denton Reqional
Andrews Corporation
GTE
Sally Beauty Supply
Denton Community Hospital
Josten's, Inc
*Employed in the Denton area
Approximate
Number of
Description Employees*
University
4,800
School for Handicapped
1,600
Diesel Trucks
1,150
City School System
1,112
Municipality
862
University
771
Welding Equipment
650
County Government
57U
Lingerie Mfg
530
Hospital
480
Microwave Antenna hfg
325
Telephone Company
305
Cosmetics
300
Hospital 250
Class Rings 238
Source Denton Chamber of Commerce
304
CITY OF DENTON
Name of Taxpayer
Tetra Pak
Peterbilt Motors Company
General Telephone
Andrew Corp
35E/288 Joint
Venture, et al
Victor Equipment Co
Lifemark Hospitals/
AMI North Texas
Acme Brick
Golden Triangle Mall
Denton Center Joint
Venture
ANNUAL BUDGET
CITY OF DENTON
TOP TEN TAXPAYERS
Kind of Property
Packaging Manufacturer
Diesel Trucks
Telephone Utility
Electronic Equipment
Manufacturer
Developer
Welding Equipment
Hospital & Professional
Building
Brick Manufacturer
Shopping Center
Shopping Center
TOTAL
CITY OF DENTON
1987
Taxable
Assessea
Valuation
$ 46,740,022
44,365,466
37,865,491
21,125,147
18,310,684
18,176,920
17,605,537
14,058,044
14,048,305
13,853,184
$246,148,794
% of Total
Taxable
Assessed
Valuation
2 3%
2 2%
1 9%
1 0%
0 9%
0 9%
0 8%
U 7%
U 7%
0 6%
12 00%
305
ANNUAL BUDGET
CITY OF DENTON
BANK & SAVINGS AND LOAN DEPOSITS
Bank
S & L
YEAR
Deposits
Deposits
1978
$196,908,000
$105,901,284
1979
207,085,011
127,299,490
1980
228,813,123
159,535,122
1981
254,567,591
160,674,680
1962
289,978,804
157,952,082
1983
383,519,291
214,607,935
1984
385,000,000
220,231,000
1985
528,167,948
242,953,799
1966
548,587,497
257,720,828
1987
580,811,722
266,944,211
1988*
448,057,527
282,270,973
* MBank, Denton County Not Included in Totals
Source Denton Record Chronicle
306 CITY OF DENTON
ANNUAL BUDGET
CITY OF DENTON
GROWTH INDICES
(1)
(2)
(3)
(3)
Calendar
Building
Gas
Water
Electric
Year
Permits
Meters
Meters
Meters
1978
32,324,274
12,661
12,803
16,404
1979
71,556,446*
13,224
13,094
17,150
1980
35,454,504
13,566
13,292
18,125
1981
40,537,746
13,680
13,506
18,545
1982
38,061,425
13,950
13,889
15,565
1983
129,109,659
14,260
14,198
20,027
1984
135,024,689
14,348
15,192
24,686
1985
136,107,413
14,356
16,118
25,721
1986
75,203,881
15,198
16,614
27,015
1987
73,069,286
16,086,
17,720
27,035
* Includes construction of Golden Triangle Mall and
Peterbilt truck factory
Source
(1) Public Works - City of Denton
(2) Lone Star Gas Company
(3) Customer Service Division - City of Denton
CITY OF DENTON
307
ANNUAL BUDGET
CITY OF DENTON
WATER SYSTEM INDICES
Average
Maximum
Year
Day
Day
1978
8,s94,U0O
16,466,OOU
1979
7,920,820
14,560,000
1980
9,477,386
18,867,200
1981
7,117,852
15,403,OGU
1962
6,957,193
14,95.i,00U
1983
7,355,000
17,371,000
1964
0,917,000
21,508,000
1985
10,043,000
2U,904,000
1986
10,293,000
22,bOG,000
1987
11,029,000
23,606,000
Source City of Denton Customer Service Division
308 CITY OF DENTON
ANNUAL BUDGET
CITY OF DENTON
ELECTRIC SYSTEM INDICES
PEAK
TOTAL
YEAR
KW
KWH SALES
1978
114,000
459,625,920
1979
109,000
433,728,491
1980
131,000
500,758,911
1981
133,000
499,944,748
1982
133,000
504,472,841
1983
140,000
566,488,773
19b4
153,000
578,881,000
1985
162,000
592,392,515
1986
173,000
645,790,962
1987
169,000
697,757,277
Source City of Denton Customer Service Division
CITY OF DENTON
309
ANNUAL BUDGET
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CITY OF DENTON 310
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