The URL can be used to link to this page

2010-214FILE REFERENCE FORM 2010-214 X Additional File Exists Additional File Contains Records Not Public, According to the Public Records Act Other FILES Date Initials Budget Amendment - Ordinance No. 2011-031 03/01/11 ) R SALega1\0ur Documents\Ordinances\10\Budget 2010-11 Ord.doc ORDINANCE NO. 2010-214 AN ORDINANCE OF THE CITY OF DENTON, TEXAS, ADOPTING THE FISCAL YEAR 2010-2011 ANNUAL PROGRAM OF SERVICES (BUDGET) AND THE CAPITAL IMPROVEMENT PROGRAM OF THE CITY OF DENTON, TEXAS, FOR THE FISCAL YEAR BEGINNING ON OCTOBER 1, 2010, AND ENDING ON SEPTEMBER 30, 2011; AND DECLARING AN EFFECTIVE DATE. WHEREAS, notice of a public hearing on the Annual Program of Services for the City of Denton, Texas, for the Fiscal Year 2010-2011 (Budget) was heretofore published at least ten days in advance of said public hearing and such other notice was given in accordance with all applicable law; and WHEREAS, the proposed Budget was filed with the City Secretary and posted on the City's Internet website in accordance with all applicable law; and WHEREAS, a public hearing on the said Budget was duly held on September 7, 2010, and all interested persons were given an opportunity to be heard for or against any item thereof, and WHEREAS, on June 28, 2010, the Public Utilities Board recommended the utility operations budgets and capital improvements to be constructed during the coming year; and WHEREAS, the City Manager has furnished a copy of the Planning and Zoning Commission's recommended general obligation bond capital improvements to each member of the City Council prior to the beginning of the Budget year and as provided by Section 10.03(6) of the City Charter; NOW, THEREFORE, THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS: SECTION 1. The findings and recitations contained in the preamble of this Ordinance are incorporated herein by reference. SECTION 2. The Budget for the City of Denton, Texas, for the fiscal year beginning on October 1, 2010, and ending on September 30, 2011 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 3. The City Council hereby appropriates from available resources to the following funds: General Fund $ 90,016,715 General Debt Service Fund 31,283,177 Electric Fund 144,397,734 Water Fund 38,952,688 Wastewater Fund 25,071,396 Solid Waste Fund 21,128,866 Airport Fund 3,600,657 S:1Lega1\Our DocumentAOrdinances1101Budget 2010-11 Ord.doc Technology Services Fund 6,806,317 Materials Management Fund 7,318,474 Fleet Services Fund 10,039,246 Risk Retention Fund 2,581,617 Health Insurance Fund 17,958,217 Recreation Fund 1,623,499 Tourist & Convention Fund 1,314,246 Police Confiscation Fund 193,000 Traffic Safety Fund 377,640 Non-Airport Gas Well Fund 392,900 Parks Gas Well Fund 350,000 Tree Mitigation 50,000 PEG Fund 209,722 McKenna Trust Fund 46,324 Park Land Dedication Trust 325,000 Park Development Trust 740,000 Miscellaneous Special Revenue Fund 30,000 Total Operating Expenditures $404,807,435 Grant Program 11,297,317 Capital Improvements Program 178,323,947 TOTAL EXPENDITURES 594.428.699 SECTION 4. The City Council approves the capital improvements proposed to be constructed during the forthcoming year, which are incorporated in the 2010-2011 Budget. SECTION 5. The Budget includes certain unlisted, authorized and unpaid encumbrances from the prior fiscal year to be carried over to the 2010-2011 Budget as determined by the City Manager or his designee. SECTION 6. The City Council hereby ratifies all prior transfers made under the direction of the City Manager for the current and prior fiscal years pursuant to Article VIII, Section 8.07 of the City Charter of the City of Denton. At anytime during the fiscal year, the City Manager may transfer any part of the unencumbered appropriation balance or the entire balance thereof between programs or general classifications or expenditures within a fund that has been appropriated by the City Council. For the purpose of this Ordinance, the City Council defines an organizational unit as set forth in Article VIII, Section 8.07 of the City Charter, to be a fund that has been appropriated by the City Council. SECTION 7. The City Manager, or his designee, shall cause copies of the Budget to be filed with the City Secretary, County Clerk of Denton County, and the State Comptroller of Public Accounts in Austin, Texas, and shall post a copy of the Budget as hereby adopted on the City's Internet website in accordance with applicable law. SECTION 8. This Ordinance shall become effective immediately upon its passage and approval at a regular meeting of the City Council of the City of Denton, Texas, on this the 21St day of September 2010, at which meeting a quorum was present and the meeting was held in accordance with the provisions of Tex. Gov't Code § 551.001, et. seq. The City Secretary is hereby directed to record this Ordinance and the vote to adopt the Budget. PAGE 2 SALegal\Our Documents\0rdinancesUMudget 2010-11 Ord.doc PASSED AND APPROVED this the " day of , 2010. ATTEST: JENNIFER WALTERS, CITY SECRETARY BY: APPROVED AS TO LEGAL FORM: ANITA BURGESS, CITY ATTORNEY BY: L I L N -el j Council Member Mark A. Burroughs, Mayor Charlye Heggins Dalton Gregory Jim Engelbrecht Chris Watts Pete Kamp, Mayor Pro Tem James King Voted For Voted Against PAGE 3 City of Denton,Texas Rendering of Denton Station CITY OF DENTON A DOPTED A NNUAL P ROGRAM OF S ERVICES 2010- 11 AS APPROVED BY THE MAYOR AND CITY COUNCIL MARK BURROUGHS, MAYOR PETE KAMP, MAYOR PRO TEM JIM ENGELBRECHT, COUNCILMEMBER DALTON GREGORY, COUNCILMEMBER CHARLYE HEGGINS, COUNCILMEMBER JAMES KING, COUNCILMEMBER CHRIS WATTS, COUNCILMEMBER ON SEPTEMBER 21, 2010 The following statement is provided in accordance with state law: budget by $795,459, or 1. %, and of that amount $934,827 is 89 tax revenue to be raised from new property added to the tax roll this year. 1 DENTON SERVICE Whatever * It * Takes! PREPARED BY: George C. Campbell City Manager Jon Fortune Howard Martin Assistant City Manager Assistant City Manager Fred Greene Bryan Langley Assistant City Manager #§¨¤¥ &¨ ¢¨ « /¥ϭ¨¢¤± Michelle McCallum Antonio Puente, Jr. Budget and Municipal Court Manager Assistant Finance Director + ³¨¤ '±¨¥ϭ¨ Caroline Finley Financial Analyst Treasury Administrator Cindy Hartman Christine Taylor Budget Technician Budget Technician Randee Klingele David Wilson Treasury Services Specialist Utility Finance & Accounting Manager Mary Dickinson Tyler Hurd Utility Budget and Finance Manager Utility Financial Administrator Nancy Towle Harvey Jarvis Utility Budget and Rate Manager Controller Cody Wood Kevin Ann Mullen, CPA Assistant Controller Assistant Controller Diane Chang, CPA Kurt Breyfogle Senior Grant Accountant Senior Utility Accountant Mary Billings Ed Lane, CPA Accountant III Accountant III Lori Allen Theresa Jaworski Accounting Technician Finance Administrative Assistant 3¯¤¢¨ « 4§ ª² ³® ®´± 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϱ¨¢¤ for the design of the Annual Program of Services front cover. Visit our website at: www.cityofdenton.com 2 DENTON SERVICE Whatever * It * Takes! 2¤¢¤³«¸Ǿ ³§¤ #¨³¸ ®¥ $¤³® ¡¤¦ ²³± ³¤¦¨¢ ¯« ¨¦ ¯±®¢¤²²ȁ 4§¤ ¢¨³¸ ¢®´¢¨« £ «¤ £¤±²§¨¯ ³¤ ¬ § µ¤ ¬¤³ ¶¨³§ ¥ ¢¨«¨³ ³®± ³® £¨²¢´²² ±¤µ¨²¨¦ ³§¤ ¬¨²²¨® £ ¦® «² ¥®± ³§¤ ®±¦ ¨¹ ³¨®ȁ 7§¨«¤ ³§¨² ¯±®¢¤²² ¨² ®³ ¢®¬¯«¤³¤Ǿ ¡¤«®¶ ±¤ ³§¤ ¬¨²²¨® ²³ ³¤¬¤³Ǿ µ¨²¨® ²³ ³¤¬¤³Ǿ £ µ «´¤² ³§ ³ § µ¤ ¡¤¤ £¤µ¤«®¯¤£ ¥±®¬ ³§¤ ¯±¤«¨¬¨ ±¸ £¨²¢´²²¨®²ȁ V ISION $¤²³¨ ³¨® $¤³® $¤³® ¨² ¨£¤³¨¥¨ ¡«¤ £ ¬¤¬®± ¡«¤ £¤²³¨ ³¨® £ ¢®¬¬´¨³¸ ®¥ ®¯¯®±³´¨³¨¤²ȁ 7¤ ¢§¨¤µ¤ ³§¨² ¡¸ ¯±®µ¨£¨¦ §¨¦§ °´ «¨³¸ ®¥ «¨¥¤ ³§±®´¦§ ¤·¢¤««¤¢¤ ¨ ¤£´¢ ³¨®Ǿ ¤³¤±³ ¨¬¤³Ǿ £ ¤¬¯«®¸¬¤³ǿ ¤¨¦§¡®±§®®£ µ¨³ «¨³¸ £ ²´²³ ¨ ¡¨«¨³¸ǿ ¤µ¨±®¬¤³ « £ ¥¨ ¢¨ « ²³¤¶ ±£²§¨¯ǿ £ ²´¯¤±¨®± ¯´¡«¨¢ ¥ ¢¨«¨³¨¤² £ ²¤±µ¨¢¤²ȁ M ISSION $¤£¨¢ ³¤£ ³® 1´ «¨³¸ 3¤±µ¨¢¤ 4§¤ #¨³¸ ®¥ $¤³® ¶¨«« ¥®²³¤± ¤µ¨±®¬¤³ ³§ ³ ¶¨«« £¤«¨µ¤± ¤·³± ®±£¨ ±¸ °´ «¨³¸ ²¤±µ¨¢¤ £ ¯±®£´¢³² ³§±®´¦§ ²³ ª¤§®«£¤±Ǿ ¯¤¤± ¦±®´¯Ǿ £ ¢¨³¨¹¤ ¢®«« ¡®± ³¨®ǿ «¤ £¤±²§¨¯ £ ¨®µ ³¨®ǿ £ ²´²³ ¨ ¡«¤ £ ¤¥¥¨¢¨¤³ ´²¤ ®¥ ±¤²®´±¢¤²ȁ V ALUES 7¤ # ±¤ 7¤ ¢ ±¤ ¡®´³ ®´± ¯¤®¯«¤Ǿ ®´± ¢®¬¬´¨³¸Ǿ £ ®´± ¶®±ªȁ 7¤ £® ³§¨² ¶¨³§ ¨³¤¦±¨³¸Ǿ ±¤²¯¤¢³Ǿ £ ¥ ¨±¤²²ȁ 3 DENTON SERVICE Whatever * It * Takes! ELECTED OFFICIALS Mark Burroughs Mayor Pete Kamp James King Mayor Pro Tem Councilmember At-Large Place 5 At-Large Place 6 Jim Engelbrecht Dalton Gregory Councilmember Councilmember District 3 District 2 Chris Watts Charlye Heggins Councilmember Councilmember District 4 District 1 4 DENTON SERVICE Whatever * It * Takes! CITYOFDENTON CURRENTORGANIZATIONALCHART 5 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON BOARDS, COMMISSIONS, AND COUNCIL COMMITTEES ADVISORY BOARDS JUDICIAL OR QUASI-JUDICIAL BOARDS AIRPORT ADVISORY BOARD CIVIL SERVICE COMMISSION ANIMAL SHELTER ADVISORY COMMITTEE HEALTH AND BUILDING STANDARDS COMMISSION COMMUNITY DEVELOPMENT ADVISORY DENTON HOUSING AUTHORITY COMMITTEE HISTORIC LANDMARK COMMISSION ECONOMIC DEVELOPMENT PARTNERSHIP BOARD PLANNING AND ZONING COMMISSION HUMAN SERVICES ADVISORY COMMITTEE ZONING BOARD OF ADJUSTMENT LIBRARY BOARD PARKS, RECREATION, AND BEAUTIFICATION BOARD PUBLIC ART COMMITTEE PUBLIC UTILITIES BOARD TRAFFIC SAFETY COMMISSION CITY COUNCIL COMMITTEES AGENDA COMMITTEE AUDIT/FINANCE COMMITTEE COMMITTEE ON THE ENVIRONMENT COUNCIL APPOINTEE PERFORMANCE REVIEW COMMITTEE COUNCIL ETHICS COMMITTEE COUNCIL MOBILITY COMMITTEE HOTEL OCCUPANCY TAX COMMITTEE 6 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TABLE OF CONTENTS 2010-11 Mission Statement--------------------------------------------------------------------------------------------------------------------------------------3 %«¤¢³¤£ /¥ϭ¨¢¨ «²ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ4 Organizational Chart--------------------------------------------------------------------------------------------------------------------------------------5 City Boards, Commissions, and Council Committees--------------------------------------------------------------------------------------------------------------------------------------6 MANAGER'S MESSAGE and READER'S GUIDE Manager's Message--------------------------------------------------------------------------------------------------------------------------------------13 Budget Calendar--------------------------------------------------------------------------------------------------------------------------------------16 Budget Flow Charts--------------------------------------------------------------------------------------------------------------------------------------17 Major Budget Documents--------------------------------------------------------------------------------------------------------------------------------------18 The Budget Process--------------------------------------------------------------------------------------------------------------------------------------19 Organization of the Budget--------------------------------------------------------------------------------------------------------------------------------------20 Budgetary Policies-------------------------------------------------------------------------------------------------------------------------------------20 Financial Structure--------------------------------------------------------------------------------------------------------------------------------------21 Budgeted Funds--------------------------------------------------------------------------------------------------------------------------------------21 Budget Basis--------------------------------------------------------------------------------------------------------------------------------------23 Organizational Relationships--------------------------------------------------------------------------------------------------------------------------------------23 BUDGET OVERVIEW Reserve Level-------------------------------------------------------------------------------------------------------------------------------------25 Revenues--------------------------------------------------------------------------------------------------------------------------------------26 Expenditures--------------------------------------------------------------------------------------------------------------------------------------29 General Fund Expenditure Reductions--------------------------------------------------------------------------------------------------------------------------------------31 Program Enhancements--------------------------------------------------------------------------------------------------------------------------------------33 Other Agency Contributions--------------------------------------------------------------------------------------------------------------------------------------35 Grants--------------------------------------------------------------------------------------------------------------------------------------35 Capital Improvement Program--------------------------------------------------------------------------------------------------------------------------------------35 Utility Funds-------------------------------------------------------------------------------------------------------------------------------------36 Internal Service and Miscellaneous Funds -----------------------------------------------------------------------------------------------------------------------------------40 FINANCIAL SUMMARY Budget Resource and Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------45 Consolidated Fund Summary-------------------------------------------------------------------------------------------------------------------------------------46-47 #®¬¡¨¤£ %·¯¤£¨³´±¤² ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ48-49 Combined Appropriable Fund Balances-------------------------------------------------------------------------------------------------------------------------------------50-51 Combined Position Summary-------------------------------------------------------------------------------------------------------------------------------------52 Estimated Ad Valorem Tax Collections & Distribution-------------------------------------------------------------------------------------------------------------------------------------53 Human Services Funding Recommendation--------------------------------------------------------------------------------------------------------------------------------------54 General Fund - Five Year Forecast--------------------------------------------------------------------------------------------------------------------------------------55-56 Water Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------57 Wastewater Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------58 Solid Waste Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------59 7 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND General Fund Resource & Expenditure Summary--------------------------------------------------------------------------------------------------------------------------------------61 Major Revenue Summary--------------------------------------------------------------------------------------------------------------------------------------63 General Resources Summary-------------------------------------------------------------------------------------------------------------------------------------64 Resources by Program Summary-------------------------------------------------------------------------------------------------------------------------------------68 Expenditures by Program Summary-------------------------------------------------------------------------------------------------------------------------------------69 Positions by Program Summary-------------------------------------------------------------------------------------------------------------------------------------70 Neighborhood Services Neighborhood Services Summary-------------------------------------------------------------------------------------------------------------------------------------71 Planning-------------------------------------------------------------------------------------------------------------------------------------72 Social Services---------------------------------------------------------------------------------------------------------------------------------------------75 Libraries-------------------------------------------------------------------------------------------------------------------------------------76 Parks and Recreation-------------------------------------------------------------------------------------------------------------------------------------80 Public Safety Public Safety Summary-------------------------------------------------------------------------------------------------------------------------------------83 Fire-------------------------------------------------------------------------------------------------------------------------------------84 Municipal Court-------------------------------------------------------------------------------------------------------------------------------------88 Municipal Judge-------------------------------------------------------------------------------------------------------------------------------------90 Police and Animal Services------------------------------------------------------------------------------------------------------------------------------------92 Transportation Transportation Summary-------------------------------------------------------------------------------------------------------------------------------------95 3³±¤¤³²Ǿ 4± ¥ϭ¨¢Ǿ £ 4± ²¯®±³ ³¨® /¯¤± ³¨®²ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ96 Airport Operations ------------------------------------------------------------------------------------------------------------------------------------99 Administrative & Community Services Administrative & Community Services Summary-------------------------------------------------------------------------------------------------------------------------------------101 Cable TV-------------------------------------------------------------------------------------------------------------------------------------102 #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ104 Economic Development-------------------------------------------------------------------------------------------------------------------------------------106 Facilities Management-------------------------------------------------------------------------------------------------------------------------------------108 Human Resources------------------------------------------------------------------------------------------------------------------------------------110 Internal Audit-------------------------------------------------------------------------------------------------------------------------------------112 Legal Administration-------------------------------------------------------------------------------------------------------------------------------------114 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ116 Finance-------------------------------------------------------------------------------------------------------------------------------------118 Non-Departmental-------------------------------------------------------------------------------------------------------------------------------------121 8 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND Debt Management Summary------------------------------------------------------------------------------------------------------------------------------------123 General Debt Service Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------127 Principal & Interest Requirements------------------------------------------------------------------------------------------------------------------------------------128 ELECTRIC FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------133 Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------134 WATER UTILITIES FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------137 Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------138 %·¯¤£¨³´±¤ ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ139 Principal & Interest Requirements-----------------------------------------------------------------------------------------------------------------------------------141 WASTEWATER UTILITIES FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------145 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------146 %·¯¤£¨³´±¤ ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ147 Drainage Summary -----------------------------------------------------------------------------------------------------------------------------------149 Principal & Interest Requirements-----------------------------------------------------------------------------------------------------------------------------------151 SOLID WASTE UTILITIES FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------155 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------156 %·¯¤£¨³´±¤ ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ158 Principal & Interest Requirements-----------------------------------------------------------------------------------------------------------------------------------159 AIRPORT ENTERPRISE FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------163 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------164 TECHNOLOGY SERVICES FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------167 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------168 %·¯¤£¨³´±¤ ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ170 MATERIALS MANAGEMENT FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------171 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------172 9 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------175 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------176 RISK RETENTION FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------179 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------180 HEALTH INSURANCE FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------183 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------184 RECREATION FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------187 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------188 MISCELLANEOUS FUNDS Tourist and Convention-----------------------------------------------------------------------------------------------------------------------------------192 0®«¨¢¤ #®ϭ¨²¢ ³¨® ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ193 4± ¥ϭ¨¢ 3 ¥¤³¸ ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ194 Non-Airport Gas Well -----------------------------------------------------------------------------------------------------------------------------------195 Parks Gas Well -----------------------------------------------------------------------------------------------------------------------------------196 Tree Mitigation -----------------------------------------------------------------------------------------------------------------------------------197 Public Education Government (PEG) -----------------------------------------------------------------------------------------------------------------------------------198 McKenna Trust -----------------------------------------------------------------------------------------------------------------------------------199 Park Land Dedication Trust ----------------------------------------------------------------------------------------------------------------200 Park Development Trust -----------------------------------------------------------------------------------------------------------------------------------201 Miscellanous Special Revenue -----------------------------------------------------------------------------------------------------------------------------------202 Grants Budget Expenditure Summary---------------------------------------------------------------------------------------------------------------------------------203 STATISTICAL INFORMATION 0±®ϭ¨«¤ ®¥ $¤³®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ205 Miscellaneous Statistical Information-----------------------------------------------------------------------------------------------------------------------------------206 North Texas Metroplex Map -----------------------------------------------------------------------------------------------------------------------------------207 Top Ten Taxpayers----------------------------------------------------------------------------------------------------------------------------------208 #¤±³¨ϭ¨¤£ 6 «´¤² ¡¸ 0±®¯¤±³¸ #« ²²ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ208 #¤±³¨ϭ¨¤£ 0±®¯¤±³¸ 6 «´¤²ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ209 Assessed & Estimated Actual Value of Taxable Property --------------------------------------------------------------------210 Sales and Property Tax History-----------------------------------------------------------------------------------------------------------------------------------211 Major Employers-----------------------------------------------------------------------------------------------------------------------------------212 Population Trend Analysis-----------------------------------------------------------------------------------------------------------------------------------213 10 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM Capital Improvement Program -----------------------------------------------------------------------------------------------------------------------------------215 Capital Budgeting Calendar ----------------------------------------------------------------------------------------------------------------------------------216 General Fund Capital Improvement Program ----------------------------------------------------------------------------------------------------------------------------------218 Utilities Capital Improvement Program -----------------------------------------------------------------------------------------------------------------------------------223 FINANCIAL POLICIES Budget and Investment Policies -----------------------------------------------------------------------------------------------------------------------------------233 BUDGET GLOSSARY Budget Glossary -----------------------------------------------------------------------------------------------------------------------------------237 11 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 12 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TO THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL: On behalf of staff, Irespectfully submit to you the FY 2010-11 Annual Program of Services.The economic circumstances surrounding the planning of this budget placed great financial pressure on the to preserve the delivery of core services. While by national standards the recession began in late 2007, Denton was fortunate to experience mild effects at its onset. However, as the economy the 2008-09 fiscal year, sales tax receipts have declined sharply, peaking with a nearly 19% decline over the same month last year in October 2009. Ad valorem taxes grew by a mere 0.58% in FY 2009-10. This fiscal year, the City had a decline of 1.6% in property values. This was the first decline in property values in 17 years. The magnitude of these General Fund revenue reductions has been the largest obstacle to address in balancing this budget. At the heart of our fiscal challenges this year was how to achieve the balance between delivering core services and reduced resources. Fortunately, weresponded proactively in early FY 2009-10 to overcome the continued negative trends in sales tax receipts. We implemented a hiring freeze and significantly reduced travel and training expenses, resulting in a savings of $1.3 million. In addition, approximately $546,000 in operational savings for the General Fund were achieved by implementing the recommendations of the efficiency team. By effectively managing our costs in the current fiscal year, we positioned ourselves to carry these savings into this more challenging fiscal year. Still, initial projections early in the budget process indicated a FY 2010-11 revenue and expenditure gap of over $8.5 million. Through tedious reviews of our operations we were able to reduce expenditures, find efficiencies, re-organize programs, and develop recommendations for additional revenue to reduce this gap. As a result, I am pleased to provide the City Council a budget that has reduced the revenue and expenditure gap approximately $7.3 million to $1.2 million. While we are fortunate to have sufficient reserves to balance the FY 2010-11 Budget, unless our economic situation improves in the future, further reductions or revenue increases may be necessary. While one of the primary goals of the FY 2010-11 Budget is to minimize, to the extent possible, any negative service delivery impact to the citizens, such impacts will none-the-less occur. The budget variety of vacancies equal to 21.5 positions will likely result in a reduction of service levels. There are, however, no proposed layoffs, closures or reduced hours for any City parks, libraries, recreation centers or other City facilities. Services will be extended to the recently annexed areas of the City. A new transit center, through collaboration with the Denton County Transportation Authority (DCTA), is progressing forward for a June 2011 opening bringing commuter rail service to Denton. Additionally, we expect to experience an expanding economic base by welcoming the initial retail stores in a new retail center, the Rayzor Ranch development, located on the north side of our City. The overall FY 2010-11 Adopted Budget is $594.4 million and includes 1,333.93 full-time equivalent positions (FTEs). A comprehensive summary of the budget is provided in the Budget Overview section of this document. The key elements of the Adopted Budget include the following: The budget includes General Fund expenditure reductions of nearly $3 million. Though the Adopted Budget document shows General Fund revenues decreasing by $1.2 million over the prior year, the difference is attributed to the manner by which economic development incentives are now budgeted and accounted for in the document as described in the revenue section of the Budget Overview. An additional $1.65 million in funding allocated for street maintenance. No base rate increases for our Electric or Wastewater customers. 13 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES A base rate increase of 9% for our Water customers. Rate increases in various service categories for our Solid Waste customers. The creation of a new Airport Enterprise Fund. The transfer of the Keep Denton Beautiful Program to the Solid Waste Department. A rate increase of $0.30 per month is tied to the transfer of this program for recycling and refuse collection customers. The inclusion of funds to update various development plans (i.e. comprehensive plan, mobility plans, bicycle master plan, etc). A combined net increase of 16.12 FTEs for all funds. No programmed salary increases other than step increases for Police and Fire civil service employees. An average 8% increase in employee health insurance premiums. A2.323 cent tax rate increase for operations. This tax increase was programmed into our previous financial forecasts over the past two years. The total tax rate will now be $0.68975 per $100 of assessed valuation and is just below the effective tax rate of $0.689759. Of this amount, $0.47088 is provided for operations and maintenance and $0.21887 is provided for debt service. The FY 2010-11 Adopted Budget has been developed within the context of a five-year financial plan. The purpose of this approach is to provide a long-term perspective for decisions in the coming fiscal year. As we develop future forecasts, we will continue to evaluate our ability to sustain balance between revenues and expenditures. A long-range financial forecasting tool is also used for . Based on these forecasts, additional rate increases are planned in the future. However, because of changes in our business and funding needs, it will be necessary to continually reassess and revise these assumptions annually as the City moves through the five-year plan. The details of the long-term plan for the operating funds and their assumptions are contained in this document. Isincerely thank the members of the Denton City Council for their hard work and dedication to the citizens of Denton. The input of the City Council and Public Utilities Board hasbeen invaluable in the preparation of the 2010-11 Budget, Capital Improvement Plan (CIP), and Five-Year Financial Forecast. Appreciation is also expressed to members of the professional staff, particularly in the Finance Department for their diligence in the preparation of the FY 2010-11 Annual Program of Services. This has certainly been one of the most challenging budgets to prepare in the last several years. This budget is the culmination of months of financial forecast reviews and the development of creative solutions to respond to the economic downturn. While the overall economy continues to struggle, I am confident that the City of Denton will continue to grow and flourish in the future. With your support, and the dedication of our capable and supportive staff, we will ensure that quality services continue to be delivered to the citizens of Denton. Sincerely, George C. Campbell, City Manager 14 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 15 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET CALENDAR 2010- 11 February 16 City Council Meeting Preliminary Five-Year Financial Forecast and Budget Discussions. March 1 General Fund and Utility Budget Kick-Off: Operating and Capital Improvement Program. March 31 $¤¯ ±³¬¤³ « ¡´£¦¤³² £´¤ ³® "´£¦¤³ /¥ϭ¨¢¤ Ȩ/¯¤rating and CIP). May 10 Public Utilities Board reviews Utility budgets and CIP. May 1 0- 14 Budget reviews with City Manager. May 24 Public Utilities Board reviews Utility budgets and CIP. June 14 Public Utilities Board reviews Utility budgets and CIP. June 15 City Council Meeting Preliminary Five-Year Financial Forecast and Budget Discussions. June 28 Public Utilities Board approves Utility budgets and CIP. July 20 City Council Meeting - Preliminary Five-Year Financial Forecast and Budget Discussions. July 2 3 #¤±³¨ϭ¨¤£ ¯¯± ¨² « ±®««² £´¤ ¥±®¬ $¤³® #¤³± « !¯¯± ¨² « $¨²³±¨¢³ȁ July 3 0 0±®¯®²¤£ ¡´£¦¤³ £ #)0 ²´¡¬¨³³¤£ ³® #¨³¸ #®´¢¨« £ ¯« ¢¤£ ® ϭ¨«¤ ¶¨³§ #¨³¸ 3¤¢±¤³ ±¸ȁ 3´¡¬¨²²¨® ®¥ ¢¤±³¨ϭ¨¤£ ¯¯± ¨² « ±®««ȁ Submission of ad valorem effective and rollback tax rates to City Council. 3´¡¬¨²²¨® ®¥ ¢¤±³¨ϭ¨¤£ £ µ «®±¤¬ ¢®««¤¢³¨® ± ³¤ ³® #¨³¸ #®´¢¨«ȁ August 5 City Council Budget Workshop. August 1 7 Vote to Consider a Proposal for a Tax Increase Prior to Publishing Notice of Hearing. (If necessary) September 7 First Public Hearing on Tax Increase. (If necessary) Public Hearing on Budget. September 14 Second Public Hearing on Tax Increase. (If necessary) September 21 City Council adopts Annual Program of Services. City Council adopt² ϭ¨±²³ ¸¤ ± ®¥ # ¯¨³ « )¬¯±®µ¤¬¤³ 0±®¦± ¬ ¡´£¦¤³ȁ City Council approves tax rate. City Council approves utility rates. City Council approves the 2010 tax roll. 16 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PRODUCTION AND SUBMISSION OF MAJOR BUDGET DOCUMENTS BUDGET INSTRUCTION MANUAL CITY COUNCIL DISCUSSIONS/FIVE YEAR FORECAST PROPOSED BUDGET/BUDGET OVERVIEW AND MANAGER'S MESSAGE ADOPTED BUDGET JANFEBMARAPRMAY JUNJULAUGSEPTOCT NOVDEC OPERATING BUDGET CYCLE LONG RANGE FINANCIAL FORECAST TRAINING FOR SUPPORT STAFF/BUDGET GUIDELINE REVIEW CITY COUNCIL ISSUE DEVELOPMENT BUDGET DEVELOPMENT BUDGET ANALYSIS/COMPILATION CITY COUNCIL BUDGET STUDY PUBLIC HEARING/BUDGET ADOPTION COMPILATION OF ADOPTED BUDGET BUDGET MAINTENANCE END OF CURRENT FISCAL YEARSTART OF NEW FISCAL YEAR JANFEBMARAPRMAY JUNJULAUGSEPTOCT NOVDEC 17 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RG UIDE 2010- 11 ANNUAL PROGRAM OF SERVICES (OPERATING BUDGET) Denton has prepared a budget designed to meet the highest standards of performance in municipal budgeting. This document provides a summary of all budgeted funds, including both revenue and expenditure summaries. Major budget documents, the budget process, and organization of the budget itself are described below. M AJOR B UDGET D OCUMENTS roduction of five key documents. It is important to understand the timing and purpose of these documents in order to fully understand the process itself. 1. The Budget Instruction Manual - February Prior to budget development and training of departmental support staff, the Budget Instruction Manual is drafted and completed in February. This document serves as a development guide and includes sections on annual budget highlights and specific development instructions, as well as, appendices with rate calculations, format examples, and supplemental forms. 2. Long-Range Financial Forecast February - July Three workshops were held in February, June, and July with the City Council to discuss the preliminary Long-Range Financial Forecast for the city. After these initial meetings, staff prepares a five-year forecast to address key service areas. The forecast is finalized at the end of July and included in the proposed budget document. 3. The Budget Overview - Late July The Budget Overview is submitted to the City Council in late July as a part of the proposed budget. This report summarizes and identifies key issues with regard to revenues and expenditures for the coming year. 4. The Proposed Budget - Late July The proposed budget is submitted to the City Council in late July of each fiscal year. This document represents a balanced version of departmental budget requests versus projected revenues. The proposed budget is a product of policy as expressed by the City Council and is prepared by the City Manager. 5. The Adopted Budget Late September The adopted budget represents a modified version of the proposed budget after public hearings and City Council review in August/September. Any changes deemed necessary by City Council to funding levels or revenue projections are reflected in the adopted budget. Revisions may also be made to reflect any updates to budget information. 18 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES T HE B UDGET P ROCESS The City of Denton uses a program-oriented budgeting process. Each budgeting unit or division is given a "baseline" funding level based upon the previous year's funding level. Any funding request that represents new expenditures and programs, or that is in excess of adjusted baseline funding, must be submitted as a separate request or "package." 1. Budget Training for Support Staff/Budget Guideline Review Review February is the time when existing budget guidelines, procedures, and forms are reviewed. Changes may be made to the budget process in order to make budget development more efficient and address format changes. Preliminary budget training for departments is available prior to budget kickoff. During preliminary training, staff is informed of budgeting concepts and the budget process, as well as, given a quick introduction to the City's budget forms. During budget kickoff, departments receive the budget instruction manual so that they may have specific instructions and a review of any changes to the budget process. 2. Long-Range Financial Forecast Three workshops were held in February, June, and July with the City Council to discuss the preliminary Long-Range Financial Forecast for the city. After these initial meetings, staff refines the forecast to address key service areas. The recommended version of the forecast is included in the proposed budget document that is submitted to the City Council in July. 3. Revenue Projection The budget revenue projections for the new fiscal year begin early in the current fiscal year. The projections are made by the departments responsible for the revenues with help from the Finance Department staff. Projections are based upon consultations with state and local agencies, trend analysis, anticipated changes in the local and regional economy, and discussions with directly associated staff members. Although revenue projections are prepared early in the budget process, the budget revenue analysis continues with departmental budget development and extends until the budget is adopted based upon any new information. 4. Proposed Budget Development During budget development, the Finance Department staff work with departments to analyze requests, provide advice, and lend assistance. Budget requests are based upon a baseline funding level, and any additional funding is made in the form of supplemental requests. 5. Proposed Budget Analysis/Compilation Once division and departmental budget requests are completed, the Finance Department reviews and compiles a preliminary draft of departmental budgets to present to the Management Team, which is comprised of the City Manager and Assistant City Managers. Next, a total recommended funding level is determined from both baseline and proposed supplemental packages. At this time, the funding level is weighed against available resources. A tax rate increase may or may not be recommended depending upon City Council program priorities and issues previously expressed in the budget process. 19 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 6.CityCouncilBudgetStudy 7.PublicHearing/BudgetAdoption 8.CompilationofAdoptedBudget/BudgetMaintenance O RGANIZATION O F T HE B UDGET B UDGETARY P OLICIES 20 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES F INANCIAL S TRUCTURE B UDGETED F UNDS GeneralFund DebtServiceFund SpecialRevenueFunds RecreationFund TouristandConventionFundȟ PoliceConfiscationFundȟ ȟ TrafficSafetyFund 21 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NonAirportGasWellsFundȟ ParksGasWellFund TreeMitigationFund PublicEducationGovernment(PEG)Fundȟ McKennaTrustFund ParkLandDedicationandDevelopmentTrustFunds MiscellaneousSpecialRevenueFunds EnterpriseFunds InternalServiceFunds FleetManagementFund TechnologyServicesFund 22 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MaterialsManagementFund RiskRetentionFund HealthInsuranceFund B UDGET B ASIS O RGANIZATIONAL R ELATIONSHIPS 23 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 24 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FY 2010-11 Budget Overview GENERAL FUND RESERVE LEVEL The City of Denton maintains a General Fund reserve balance for emergencies. Over the past several years, that reserve, established at 12-15% of budgeted expenditures (approximately 60 days of operating ¤·¯¤£¨³´±¤²ȩǾ ¯±®µ¨£¤£ ²³ ¡¨«¨³¸ £ ϭ«¤·¨¡¨«¨³¸ ¥®± ³§¤ ®±¦ ¨¹ ³¨®ȁ /¤ ¤¥¥¤¢³ ®¥ ³§¤ ³¨® « ±¤¢¤²²¨® ¨² increased scrutiny of ³§¤ ϭ¨ ¢¨ « ²³ ¡¨«¨³¸ ®¥ «®¢ « ¦®µ¤±¬¤³²Ǿ £ ² ²´¢§Ǿ ¡®£ ± ³¨¦ ¦¤¢¨¤² § µ¤ indicated to City staff that a reserve level below 15% would be considered low compared to similarly rated cities. Therefore, we are now recommending a target fund balance reserve equivalent to 15-20% of budgeted expenditures, which is more commensurate with similarly rated cities our size. This increased reserve requirement will address the rating agency expressed preferences, and more importantly, will provide the #¨³¸ ¶¨³§ ¨¢±¤ ²¤£ ϭ¨ ¢¨ « ϭ«¤·¨¡¨«¨³¸ ¨ ³§¤ ¥´³´±¤ȁ The estimated ending reserve balance of $17,676,472 at the end of FY 2010-11 represents approximately 19.6% of budgeted expenditures and is within the new targeted goal of 15-20%. This balance, however, is ¤·¯¤¢³¤£ ³® ²«®¶«¸ £¤¢«¨¤ ¨ ³§¤ ¤·³ ¥®´± ¸¤ ±² ®¥ ³§¤ ϭ¨ ¢¨ « ¥®±¤¢ ²³ ¡ ²¤£ ® ¢´±±¤³ ±¤µ¤´¤ £ expenditure assumptions. The General Fund will use $1,231,233 in reserves for FY 2010-11 which is ²¨¦¨ϭ¨¢ ³«¸ «®¶¤± ³§ ¯±¤µ¨®´²«¸ ¯±®©¤¢³¤£ȁ 4§¤ ¢§ ±³ ¡¤«®¶ ¯±®µ¨£¤² «¨²³¨¦ ®¥ ³§¤ ¤£¨¦ ¥´£ ¡ « ¢¤² ¥®± ³§¤ ¯ ²³ ³¶® ¸¤ ±²Ǿ ¯±®©¤¢³¤£ ¡ « ¢¤ ¥®± ³§¤ ϭ¨²¢ « ¸¤ ± ¤£¨¦ 3¤¯³¤¬¡¤± ΒΏǾ ΑΏΐΏǾ £ ³§¤ ¯±®©¤¢³¤£ ¡ « ¢¤ ¥®± ³§¤ ϭ¨²¢ « ¸¤ ± ¤£¨¦ 3¤¯³¤¬¡¤± ΒΏǾ ΑΏΐΐȁ !² £¤³ ¨«¤£ ¨ ³§¤ ¢§ ±³Ǿ ³§¤ #¨³¸ ¢®³¨´¤² ³® £± ¶ ®´± reserve balances down, but the projected ending reserve for FY 2010-11 Budget falls well within the new target level. It is a long-term goal to achieve more balance between operating revenues and expenditures and to reduce using reserves. As of As of Estimated Proposed 9/30/08 9/30/09 9/30/10 9/30/11 $25,377,493 $22,794,955 $18,907,705 $17,676,472 Ending Balance 31.4% 26.55% 21.46% 19.6% % of Total Expenditures 12-15% 12-15% 12-15% 15-20% Target Goal % 25 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES REVENUES 4§¤ ª¤¸ '¤¤± « &´£ ±¤µ¤´¤ ²®´±¢¤² ±¤ £¨²¢´²²¤£ ¡¤«®¶ȁ 4§¤ ϭ¨±²³ ¢§ ±³ ²§®¶² ³§¤ ²®´±¢¤ ®¥ ®´± ¬ ©®± revenues. Ad ValoremSales TaxFranchise FeesTransfersFees, Permits, Use of Reserves 17% 33% 12% 14% 24% Property Tax Approximately one-third of the total General Fund revenue is generated from property taxes. In the FY 2009- 10 Budget, the City experienced a 0.58υ ¨¢±¤ ²¤ ¨ ¢¤±³¨ϭ¨¤£ ³ · ¡«¤ µ «´¤² ®µ¤± ³§¤ ¯±¨®± ¸¤ ±ȁ 4§¨² ¬ ±ª¤£ the second consecutive year of considerably lower property tax value growth than what had been experienced in prior years. Unfortunately, property values for the FY 2010-11 Budget declined by 1.55% over the prior year resulting in a revenue loss to the City. The last time the City experienced negative appraised growth was 1993. The chart below provides a 10-year historical trend on property tax growth. ЊЉΏĻğƩ IźƭƷƚƩǤʹ tƩƚƦĻƩƷǤ ğǣ DƩƚǞƷŷ 2001 10.06% 9.98% 2002 9.15% 2003 2004 8.23% 9.47% 2005 2006 13.61% 11.91% 2007 3.31% 2008 2009 0.58% -1.55% 2010 4§¤ ΑΏΐΏ ¢¤±³¨ϭ¨¤£ µ «´¤ £¤¢±¤ ²¤£ ¡¸ ¤³ ͡ΘΗ ¬¨««¨® ¥±®¬ ³§¤ ΑΏΏΘ ¢¤±³¨ϭ¨¤£ µ «´¤ȁ ! «¸²¨² ®¥ ³§¤ decrease shows there was $135 million in new value added to the appraisal roll due to new growth and construction. However, there was an overall decline in value due to a loss of $233 million from reappraisals and new exemptions. In 2009, the City Council approved an increase in the over 65 property tax exemption in $5,000 increments ®µ¤± ϭ¨µ¤ȃ¸¤ ± ¯¤±¨®£ ´³¨« ͡ΔΏǾΏΏΏ ¤·¤¬¯³¨® «¤µ¤« ¨² ±¤ ¢§¤£ȁ 4§¤ #¨³¸ #®´¢¨« ¯¯±®µ¤£ ¢®³¨´¨¦ ³§¤ 26 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ¨¢±¤ ²¤ ¥®± &9 ΑΏΐΏȃΐΐȁ 4§¤ ¢´±±¤³ ¤·¤¬¯³¨® «¤µ¤« ¶¨«« ¡¤ ¨¢±¤ ²¤£ ¥±®¬ ͡ΒΏǾΏΏΏ ³® ͡ΒΔǾΏΏΏ ³§¨² ϭ¨²¢ « year. ) ϭ¨ ¢¨ « ¥®±¤¢ ²³² ¥±®¬ ³§¤ ¯±¤µ¨®´² ³¶® ¸¤ ±² ¨³ ¶ ² ³¨¢¨¯ ³¤£ ³§ ³ ΑȁΔ ¢¤³ ³ · ¨¢±¤ ²¤ ¶®´«£ ¡¤ necessary for FY 2010-11. However, as a result of better than expected property values, a property tax increase of only 2.323 cents is being recommended as part of this budget. This increase was anticipated prior to the current economic downturn. Considering the decrease in appraised property values, this increase is necessary now, more than originally thought. This rate of 2.323 cents is expected to generate $1.45 million in revenue and will keep the rate below the effective tax rate. The ad valorem tax agreements with Sally Beauty, Jostens and Granite Properties. In past budgets, these agreements have been netted from the overall ad valorem tax revenues. For FY 2010-11, the expense for providing these agreements will no longer be netted against ad valorem receipts and will be budgeted in the Economic Development budget, which will appear as an increase to the budget. However, it is not a true ¨¢±¤ ²¤ £ ¨² ¯±¤²¤³¤£ ¨ ³§¨² ¬ ¤± ³® ¬®±¤ ¯±®¯¤±«¸ ±¤ϭ«¤¢³ ³§¤ ´ « ¤·¯¤²¤ȁ 4§¤ ³®³ « ¤·¯¤£¨³´±¤² for ad valorem tax rebates are estimated at $96,000. A similar approach will be applied to sales tax rebates, discussed further in this document. "¤«®¶ ¨² ΐΏȃ¸¤ ± §¨²³®±¸ ® ¢¤±³¨ϭ¨¤£ ²²¤²²¤£ µ «´¤² £ ³ · ± ³¤²ȁ #¤±³¨ϭ¨¤£ 6 «´¤² £ 4 · 2 ³¤ (¨²³®±¸ Fiscal Year #¤±³¨ϭ¨¤£ !²²¤²²¤£ Operations and Debt Service Total Tax Value Maintenance Tax Tax Rate Rate Rate 2001-02 $ 3,367,292,025 $ 0.31948 $ 0.22867 $ 0.54815 2002-03 $ 3,703,412,515 $ 0.33816 $ 0.20999 $ 0.54815 2003-04 $ 4,042,202,871 $ 0.34928 $ 0.19887 $ 0.54815 2004-05 $ 4,374,943,831 $ 0.39928 $ 0.19887 $ 0.59815 2005-06 $ 4,789,376,811 $ 0.42928 $ 0.17887 $ 0.60815 2006-07 $ 5,441,228,909 $ 0.44765 $ 0.17887 $ 0.62652 2007-08 $ 6,089,499,775 $ 0.44765 $ 0.21887 $ 0.66652 2008-09 $ 6,291,359,112 $ 0.44765 $ 0.21887 $ 0.66652 2009-10 $ 6,327,909,022 $ 0.44765 $ 0.21887 $ 0.66652 2010-11 $ 6,230,117,958 $ 0.47088 $ 0.21887 $ 0.68975 Sales Tax The second largest revenue source in the General Fund is sales tax receipts. Beginning in FY 2008-09, sales ³ · ±¤¢¤¨¯³² ²³ ±³¤£ ³® £¤¢«¨¤ ¨ ³§¤ ³§¨±£ £ ¥®´±³§ °´ ±³¤±² ®¥ ³§¤ ϭ¨²¢ « ¸¤ ±ȁ #´¬´« ³¨µ¤«¸Ǿ ² «¤² ³ · receipts declined by 4.54% compared to FY 2007-08. This decline has continued through FY 2009-10, with receipt estimates expected to be 5% below the FY 2008-09 actual amount. The FY 2010-11 Budget estimates sales tax collections will be $21,620,659, 5.47% above the FY 2009-10 actual. However, base level collections are only expected to increase by 2% compared to the prior year. The remainder of the increase is related to the agreements for sales tax rebates. In past budgets, the City has netted these sales tax rebates from the overall sales tax revenues. Like the ad valorem tax rebates above, we are now budgeting sales tax rebate agreements in the Economic Development budget as an expense. In doing so, this will provide a more clear picture of the 27 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ¢®²³ £ ¡¤¤ϭ¨³ ¥®± ³§¤²¤ ¦±¤¤¬¤³²Ǿ ¤²³¨¬ ³¤£ ³ ¯¯±®·¨¬ ³¤«¸ ͡ΐȁΖΘ ¬¨««¨® ¢®¬¡¨¤£ ¥®± $¤³® Crossing, Unicorn Lake and the new Rayzor Ranch development. It is important to note that while this change ¨² ¡¤¨¦ ¬ £¤ ¥®± ³§¤ ¡´£¦¤³ £®¢´¬¤³Ǿ ³§¤±¤ ¨² ¹¤±® ¤³ ¤¥¥¤¢³ ® ³§¤ ϭ¨ ¢¨ « ¥®±¤¢ ²³ȁ 7§¨«¤ ³§¤ #¨³¸ ¨² fortunate to have growth with new commercial properties, we still remain cautious about predicting large increases in Accordingly, only 2% sales tax growth assumptions are included in the ϭ¨ ¢¨ « ¥®±¤¢ ²³ȁ 4§¤ ¥®««®¶¨¦ ¢§ ±³ ¨««´²³± ³¤² ΐΏȃ¸¤ ± §¨²³®±¸ ®¥ ² «¤² ³ · ¢®««¤¢³¨®²ȁ Sales Tax History by Fiscal Year (in millions) $25 $20 $15 $10 $5 $0 *Sales Tax is an estimated amount. Franchise Fees s are related to franchise fees. Typically assessed as a percentage of gross revenues, the purpose of the franchise fee is to provide compensation to the City in return for allowing -of-way. The FY 2010-11 Budget includes $12.84 million in franchise fees from various utilities operating in the City, including city-owned utilities. In FY 2009-10, estimates are below budgeted levels across all utility funds due to lower revenues in these operations. In addition, as a result of lower growth estimates, future forecasts for all utilities are also expected to be lower than previously estimated. Other Major Revenues The City Council recently adopted a revision to the gas well ordinance establishing a new gas well inspection ¯±®¦± ¬ȁ 4§¤ &9 ΑΏΐΏȃΐΐ "´£¦¤³ ¨¢«´£¤² ¥´£¨¦ ³® ¨¬¯«¤¬¤³ ³§¤²¤ ¢§ ¦¤² £ «²® ±¤ϭ«¤¢³² ³§¤ ±¤µ¤´¤ associated with the new inspection fees and permitting. Collectively, these additional revenues are only expected to recover the costs associated with providing these enhanced services including the addition of four full-time employees. .®ȃ±¤²¨£¤³ ¥¤¤² ¥®± «¨¡± ±¸ ´²¤±² ¶¨«« ²¶¨³¢§ ³® ϭ« ³ ± ³¤ ®¥ ͡ΔΏ ¯¤± ¸¤ ± ¥±®¬ ³§¤ ¢´±±¤³ ³¨¤±¤£ ²³±´¢³´±¤. This is expected to generate an additional $9,416 in revenue from previous projections. Approximately 865 library users are estimated to pay this non- Over the past several years, the Airport has continued to expand its operations and has reached a point that ±¤²®´±¢¤² ¦¤¤± ³¤£ ³ ³§¤ !¨±¯®±³ ±¤ ²´¥ϭ¨¢¨¤³ ³® ¥´««¸ ¢®µ¤± ¤·¯¤²¤² ² ¶¤«« ² ¥´£ ¨¬¯«¤¬¤³ ³¨® ®¥ ³§¤ new Airport Business Plan. As a result, the FY 2010-11 Budget recommends creating an Airport Enterprise Fund that will include a franchise fee, return on investment (ROI), and indirect cost of service transfer 28 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES payment to the General Fund totaling $262,250. In addition, the Airport Gas Well Fund will be included as a component of the new Airport Enterprise Fund. Another new revenue enhancement is related to $177,817 in savings from the sale of bonds. The June 15, 2010, bond sale represented a change in the manner by which the utility operations acquire debt to fund capital improvements by selling debt using General Obligation bonds instead of Revenue bonds. Using the AA credit rating of the General Obligation bonds, rather than the A+ credit rating of the utility system bonds, the City was able to lower the interest costs to the Utility funds. As such, this budget to transfers $177,817 of these savings from the utility funds to the General Fund as directed by the Audit/Finance Committee and City Council. In the future, a formal policy will need to be developed to capture these savings. Over the next few months, staff will discuss various possibilities with the Public Utilities Board, Audit/Finance Committee and/or City Council to develop a recommendation for the best method to recover these savings to the General Fund. These recommendations will then be incorporated into the FY 2011-12 budget process. The General Fund will also receive revenue enhancements from a variety of operational changes. An urban forester position will continue to operate from the General Fund, but will be partially funded from a transfer in from the Electric Fund in the amount of $58,885, which represents 75% of the cost for this position. This position will perform functions on behalf of the General Government and Electric operations, and thus will be funded through both entities. In addition, work performed on Parks and Recreation Department capital improvement program projects will be capitalized using bond funds, rather than General Fund operating funds. This savings is estimated at $108,653. Finally, a transfer in the amount of $112,221 will be realized from the Risk Retention Fund to pay for the cost of adding an additional senior attorney position. Staff continues to evaluate current revenues to ensure that fees are appropriately established to recover the cost of services. Currently, an analysis of Building Inspections fees is being conducted and based on the results of the study, additional revenue changes may be forthcoming. EXPENDITURES The continued decline in sales tax receipts caused staff to evaluate planned expenditures at the onset of FY 2009-10. A hiring freeze and travel and training moratorium were implemented to save $1.3 million in response to the decline in sales tax collections. ) ££¨³¨® ³® £¨±¤¢³¤£ ¤·¯¤£¨³´±¤ ¥±¤¤¹¤²Ǿ ¢±®²²ȃ²¤¢³¨® ®¥ ¤¬¯«®¸¤¤² ¥®±¬¤£ ¤¥ϭ¨¢¨¤¢¸ ³¤ ¬ Ȩ%ȃ³¤ ¬ȩǾ to review operations in the City and look for solutions to increase savings. Through this process, the City was able to save $546,000 in expenditures to the General Fund. Changes in scheduled replacement of computers, creating cell phone allowances for employees in lieu of providing city issued cell phones, reducing internal ¢®³± ¢³² ¥®± ²¤±µ¨¢¤² £ ¤¤±¦¸ ¤¥ϭ¨¢¨¤¢¨¤² ¶¤±¤ ¬®¦ ²®¬¤ ®¥ ³§¤ ¨¬¯«¤¬¤³¤£ ²®«´³¨®²ȁ The budget also includes targeted transfers of operations for the Airport and Keep Denton Beautiful ¯±®¦± ¬²ȁ 4§¤ !¨±¯®±³ ¶¨«« ¡¤ ³± ²¨³¨®¨¦ ¨³® %³¤±¯±¨²¤ &´£ ³§¨² ϭ¨²¢ « ¸¤ ±ȁ 4§¤ ®µ¤± «« ¦® « ¥®± ³§¤ Airport is for this operation to be completely self-sustaining. The Airport business plan is being developed to provide a strategic approach for this goal. The Airport is positioned for growth in the future and has promise for being an even more important economic tool for the City. The Keep Denton Beautiful (KDB) program will be transitioned into the Solid Waste Fund, from the Parks and Recreation Department. This transition was recommended by staff due to the closely tied goals of KDB and the Solid Waste department. Three FTEs will be moved from the General Fund to the Solid Waste Fund to continue to support this program. An additional $0.30 per month fee to Solid Waste customers is recommended to support the KDB program. 29 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 4§±®´¦§ ³§¨² ³ ±¦¤³¤£ ¯¯±® ¢§ ®¥ ¢®³±®««¨¦ ¤·¯¤£¨³´±¤² £ £¨²¢®µ¤±¨¦ ¤¥ϭ¨¢¨¤¢¨¤²Ǿ ³§¤ #¨³¸ ¶ ² ¡«¤ ³® proactively react to the revenue declines. It is important to note that 71% of FY 2010-11 General Fund expenditures are for personnel costs to provide city services. Compensation The adopted FY 2009-10 ϭ¨µ¤ȃ¸¤ ± ϭ¨ ¢¨ « ¥®±¤¢ ²³ ¯±®©¤¢³¤£ Αυ ¨¢±¤ ²¤ ¥®± ¤¬¯«®¸¤¤² ¨ ³§¨² ϭ¨²¢ « ¸¤ ±. )£¤³¨¢ « ¬¤±¨³ ¨¢±¤ ²¤² ¶¤±¤ ¯±®¦± ¬¬¤£ ¤ ¢§ ¸¤ ± ®¥ ³§¤ ϭ¨µ¤ȃ¸¤ ± ¥®±¤¢ ²³ȁ (®¶¤µ¤±Ǿ £´¤ ³® a decline in no compensation increases for either non-civil service or civil service positions were adopted for FY 2010-11. &®± ¯®«¨¢¤ £ ϭ¨±¤ ¯¤±²®¤« Ȩ¢¨µ¨« service), normally eligible step increases will be implemented in FY 2010-11. &´³´±¤ ¢®¬¯¤² ³¨® ¨¢±¤ ²¤²Ǿ ³ Αυ ´ ««¸Ǿ § µ¤ ¡¤¤ ¯±®¦± ¬¬¤£ ¨³® ³§¤ ϭ¨µ¤ ¸¤ ± ϭ¨ ¢¨ « ¥®±¤¢ ²³ ¨ the remaining years. Below is a summary of compensation increases for non-civil service General Fund employees over the past ϭ¨µ¤ȃ¸¤ ±²Ȁ Compensation Increases History Fiscal Year Compensation Equivalent (Non Civil Service) 2006-07 2% Cost of Living Increase and 2.08% Average Merit Based Increase 2007-08* 4% Average Merit Based Increase 2008-09 4% Average Merit Based Increase 2009-10 2% One-Time Lump Sum Increase 2010-11 No Increase Recommended ȴ.¤¶ #®¬¯¤² ³¨® £ #« ²²¨ϭ¨¢ ³¨® 3³´£¸ )¬¯«¤¬¤³¤£ Civil Service Compensation Increases History Fiscal Year Compensation Equivalent 2006-07 First year of a three-year meet and confer agreement. Market based pay increases of 5% for Police and 8% for Fire civil service positions. 2007-08 Second year of the meet and confer agreement. Increases based on achieving the minimum market average plus 5% for each rank in Police and Fire civil ²¤±µ¨¢¤ ¯®²¨³¨®²ȁ !££¨³¨® « ²³¤¯ ¯¯«¨¤£ ¥®± ϭ¨±¤ ϭ¨¦§³¤± ³ ¸¤ ± ΖǾ ϭ¨±¤ £±¨µ¤±Ǿ ϭ¨±¤ ¢ ¯³ ¨ £ ϭ¨±¤ battalion chief at year 3. 2008-09 Third year of the meet and confer agreement. Increases based on achieving the minimum and maximum market average plus 5% for each rank in Police and Fire civil service positions. Additional step ¯¯«¨¤£ ¥®± ϭ¨±¤ £±¨µ¤±Ǿ ϭ¨±¤ ¢ ¯³ ¨ £ ϭ¨±¤ ¡ ³³ «¨® chief at year 5. 2009-10 2% One-Time Lump Sum Increase. 2010-11 No increase recommended but eligible step pay increases for both Police and Fire civil service positions are included. 30 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND EXPENDITURE REDUCTIONS As stated previously, due to the economic downturn and subsequent lower than anticipated revenue, the is to continue to provide quality services. Wthe organizational needs with the available resources. $´¤ ³® ¯±®©¤¢³¤£ ®¯¤± ³¨¦ £¤ϭ¨¢¨³ ¥®± &9 ΑΏΐΏȃ11, staff developed a number of recommendations to reduce expenditures. The General Fund budget includes $1,454,361 in savings related to managing vacant positions in the organization. Over the next year, as position turnover and attrition rates dictate, vacant positions will ¡¤ ϭ¨««¤£ ¢¢®±£¨¦ ³® ³§¤ ®±¦ ¨¹ ³¨® « ¤¤£² £ ¯±¨®±¨³¸ ®¥ ³§¤ ¯®²¨³¨®ȁ "¸ £®¨¦ ²®Ǿ ³§¤ #¨³¸ ¶¨«« § µ¤ ³§¤ ability to respond to service demands while continuing to properly manage our resources. These reductions, and others are discussed in the charts below. NEIGHBORHOOD SERVICES 2¤£´¢³¨® 3´¡³®³ «ȀȨͥΔǾΓΓΗǾΕΛΚȩ Department Expenditure Reduction Amount Parks Elimination of indoor plant $373,557 maintenance, top dressing, concert program and subsidized summer camps, and vacant position savings. Planning Line item reductions ¨ ®¥ϭ¨¢¤ $255,532 supplies, materials, copy charges, and vacant position savings. Library ,¨¤ ¨³¤¬ ±¤£´¢³¨®² ¨ ®¥ϭ¨¢¤ $238,640 supplies, materials, copy charges and vacant position savings. Building Inspections Vacant position savings. $136,558 PUBLIC SAFETY 2¤£´¢³¨® 3´¡³®³ «Ȁ ȨͥΜΓΓǾΓΔΖȩ Department Expenditure Reduction Amount Police Reduction in o¥ϭ¨¢¤ ²´¯¯«¨¤²Ǿ $637,571 uniforms, equipment, tools and supplies, ammunition, and vacant position savings. Fire 2¤¢« ²²¨ϭ¨¢ ³¨® ®¥ ¯¤±²®¤« and $218,347 vacant position savings. Municipal Court /¥ϭ¨¢¤ ²´¯¯«¨¤²Ǿ ¢®¯¸ ¬ ¢§¨¤²Ǿ $13,000 copy charges, etc. Municipal Judge Reduction in personal services for $31,095 alternate judges 31 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION 2¤£´¢³¨® 3´¡³®³ «Ȁ ȨͥΚΕǾΔΕΖȩ Department Expenditure Reduction Amount Streets Reduction in small tools and $13,000 instruments, chemicals, supplies, machinery and equipment. Street Lighting Energy savings. $50,000 4± ¥ϭ¨¢ Reduction in pavement markings $5,685 budget, outside contract services for tree trimmings, small tools, signs and ³± ¥ϭ¨¢ ²¨¦ «² ³§ ³ ±¤ outdated and will be replaced with ¬®±¤ ¢®²³ ¤¥ϭ¨¢¨¤³ «³¤± ³¨µ¤². Transportation Operations Reduction in supplies and regional $3,438 meeting costs. ADMINISTRATION 2¤£´¢³¨® 3´¡³®³ «Ȁ ȨͥΕΛΓǾΖΗΕȩ Department Expenditure Reduction Amount 2¤£´¢³¨® ¨ ®¥ϭ¨¢¤ ²´¯¯«¨¤²Ǿ ¢®¯¸ $30,295 City Council ¢§ ±¦¤²Ǿ ¯®²³ ¦¤Ǿ ®¥ϭ¨¢¤ ¬ ¢§¨¤²Ǿ election expenses, eliminate Council Contingency funds, and reduction in council and board meals. Facilities Management Reduction in janitorial supplies, $50,000 gas and electric expenses. Finance Reduction in contract services, $31,110 ®¥ϭ¨¢¤ ²´¯¯«¨¤²Ǿ and elimination of "´£¦¤³ /¥ϭ¨¢¤ ¨³¤± ¯®²¨³¨®. Human Resources Reduction in training operations, $14,915 ®¥ϭ¨¢¤ ²´¯¯«¨¤²Ǿ and copy charges. Internal Audit Recognize partial savings $66,805 associated with vacant internal auditor position. $150,000 will remain in budget for external auditing services. Economic Development Use of Economic Development $72,000 Partnership Board marketing funds for Downtown Incentive Grant and reduction in Chamber of Commerce Contribution. Legal Reduction in licenses, dues, $15,217 outside litigation expenses and legal materials. In addition to the above reductions, overtime has been reduced by $431,580 in all General Fund departments and transfers to the Technology Services Fund have been reduced by $295,421. TOTAL REDUCTIONS: $2,983,766 32 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEW PROGRAM ENHANCEMENTS: GENERAL FUND The FY 2010-11 Budget recommends $1,569,286 in General Fund resources for new programming enhancements and personnel. In addition, $1,412,540 is recommended to be provided from other funds to £¨±¤¢³«¸ ¡¤¤ϭ¨³ ®¯¤± ³¨®²ȁ !² ²³ ³¤£ ¯±¤µ¨®´²«¸Ǿ ³§¤ ¤¶«¸ ¤·¤£ ±¤ ² ®¥ ³§¤ #¨³¸ ¶¨«« ±¤¢¤¨µ¤ #¨³¸ ²¤±µ¨¢¤² ¤·³ ϭ¨²¢ « ¸¤ ±Ǿ £ ³¨¢¨¯ ³¤£ ¨¢±¤ ²¤² ¨ ¯¯±®¯±¨ ³¨®² § µ¤ ¡¤¤ ¨¢«´£¤£ ¨ ³§¨² ¡´£¦¤³ȁ 4§¤ ¡±¤ ª®´³ of funding sources and enhancements are detailed in the following sections. P arks General Fund Other Fund Total Enhancement Support Support Funding $15,000 $0 $15,000 Right-of-way mowing funding is provided in Parks to manage the newly annexed areas of the City. L ibraries General Fund Other Fund Total Enhancement Support Support Funding $0 $0 $0 In the Library Department, funding is provided to hire six seasonal half-time employees. This funding will -time employees, yet still provide continued levels of service necessary for operations. By reducing overtime, the cost for the new seasonal hires is neutral. S treets General Fund Other Fund Total Enhancement Support Support Funding $800,000 $850,000 $1,650,000 Increasing street funding for maintenance and repair is a continued priority for the City. The budget provides $300,000 for funding expenditures related to new annexations in the City. An additional $500,000 is programmed from General Fund resources to further enhance street maintenance funding. One-time funds for ongoing street maintenance of $500,000 and bridge and guardrail repair of $350,000 will be funded from the use of bond interest income and the reallocation of existing bond funds. T± ¥ϭ¨¢ General Fund Other Fund Total Enhancement Support Support Funding $70,815 $392,900 $463,715 ! ϭ¨¡¤± ®¯³¨¢ ¦± ³ ¬ ³¢§ ¥®± ³± ¥ϭ¨¢ Ȩ͡ΒΘΑǾΘΏΏȩ ¶¨«« ¡¤ ¥´£¤£ ¨ &9 ΑΏΐΏȃ11ȁ .¤¶ ³± ¥ϭ¨¢ ²¨¦ «² Ȩ͡ΖΏǾΗΐΔȩ ³® be placed in the annexed areas of the City will be funded through the General Fund. 33 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES T ransportation General Fund Other Fund Total Enhancement Support Support Funding $30,000 $0 $30,000 Funding for transportation events related to the new opening of the rail station and a quiet zone study are two new packages recommended for funding. P olice General Fund Other Fund Total Enhancement Support Support Funding $69,467 $99,000 $168,467 4§¤ ² « ±¸ £ ¡¤¤ϭ¨³² ¢®²³² ¥®± ³§¤ ££¨³¨® ®¥ ϭ¨µ¤ ¯®«¨¢¤ ®¥ϭ¨¢¤±² ¶¨«« ¡¤ ¯±®µ¨£¤£ ¥±®¬ ¥¤£¤± « ¦± ³Ǿ estimated at $400,000. The other fund support will consist of vehicle purchases and associated equipment for ³§¤²¤ ¤¶ ®¥ϭ¨¢¤±²ȁ 4§¨² ¯ ¢ª ¦¤ ¨² ¢®³¨¦¤³ ® ³§¤ ±¤¢¤¨¯³ ®¥ ¥¤£¤± « ¦± ³ȁ !¥³¤± ³§¤ &9 2010-11 Budget ¶ ² £®¯³¤£Ǿ ³§¤ #¨³¸ ¶ ² ®³¨ϭ¨¤£ ³§ ³ ¶¤ £¨£ ®³ ±¤¢¤¨µ¤ ³§¤ ¦± ³ȁ 4§¤±¤¥®±¤Ǿ ³§¤²¤ ¥´£² ¶¨«« ¡¤ ´²¤£ ³® ϭ¨«« a police department vacancy associated with the managed vacancy budget reductions previously discussed. F ire General Fund Other Fund Total Enhancement Support Support Funding $49,650 $0 $49,650 In Fire Operations, $49,650 is provided for personal protective equipment (PPE). This equipment is required ³® ¡¤ ±¤¯« ¢¤£ ¤µ¤±¸ ϭ¨µ¤ȃ¸¤ ±²ȁ &´£¨¦ ¶¨«« ¯±®µ¨£¤ 61 replacement sets of ϭ¨±¤ϭ¨¦§³¤±²ȁ M unicipal Court General Fund Other Fund Total Enhancement Support Support Funding $68,715 $0 $68,715 ) -´¨¢¨¯ « #®´±³Ǿ ͡ΕΗǾΖΐΔ ¨² ¯±®µ¨£¤£ ¥®± ¤¶ ¢®««¤¢³¨®² ²¯¤¢¨ «¨²³ ¯®²¨³¨®ȁ 4§¤ /¥ϭ¨¢¤ ®¥ #®´±³ Administration (OCA) mandates that municipalities with greater than 100,000 population to have a collections improvement plan (CIP) as part of the Municipal Court. The CIP requires a dedicated staff member to provide direct support to the program, and the Court is not able to manage this new state mandated responsibility without the addition of a new position. There is an anticipated revenue offset for the cost of this position, as defendants who would normally forgo payment on citations and move into warrant status will be placed on scheduled payment plans. As such, this position is expected to be cost neutral. 34 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES L egal General Fund Other Fund Total Enhancement Support Support Funding $115,686 $0 $115,686 A new position is recommended for the Legal Department. A senior city attorney will be added to the Legal Department, but will be funded through a transfer from the Risk Retention Fund. The Risk Retention Fund typically pays for litigation expenses for the City, and this transfer will capture the cost for the additional legal support. By reducing the need to outsource legal services with the addition of this new position, a cost savings is anticipated in the Risk Retention Fund. C ode Enforcement General Fund Other Fund Total Enhancement Support Support Funding $349,953 $70,640 $420,593 Four new positions will be added to the Code Enforcement Department for the new gas well inspection program. A gas well administrator, two new gas well inspectors and an administrative assistant will be responsible for managing this new operation for the City. Expenses are expected to be recovered through permit and inspection fees. Other Agency Contributions /³§¤± ¦¤¢¸ ¢®³±¨¡´³¨®² ±¤¯±¤²¤³ ««®¢ ³¨®² ¥®± ³§¤ #¨³¸ ®¥ $¤³® ³® ®´³²¨£¤ ®±¦ ¨¹ ³¨®² ¥®± ²¯¤¢¨ϭ¨¢ agreed upon purposes. The Human Services Committee received requests totaling $454,213 for FY 2010-11. The Human Services Committee recommended total funding of $291,424 which is a 1.8% increase from the FY 2009-10 funding level. This funding is split between support from the Community Development Block Grant (CDBG) and the General Fund. During budget deliberations in FY 2008-09 the City Council increased to $35,000. This increased funding amount for the CAC still remains at $35,000 for FY 2010-11. A detailed chart is included which details agency contributions from CDBG and the General Fund. Grants 4§¤ #¨³¸ ¡¤¤ϭ¨³² ¥±®¬ µ ±¨¤³¸ ®¥ ¥¤£¤± «Ǿ ²³ ³¤ £ «®¢ « ¦± ³²ȁ ) ££¨³¨®Ǿ ³§¤ #¨³¸ ±®´³¨¤«¸ ¯±®µ¨£¤² matching funds for various programs. A complete list of grants is provided in the Adopted Budget in the miscellaneous funds section of the document. Capital Improvement Program ϭ¨µ¤ȃ¸¤ ± ¯« ¥®± ¨¥± ²³±´¢³´±¤ £ ¤°´¨¯¬¤³ ¥´£¨¦ȁ 4§¤ #)0 ¨² ±¤µ¨¤¶¤£ ¤ ¢§ ¸¤ ± ³® ±¤ϭ«¤¢³ ¢§ ¦¨¦ ¯±¨®±¨³¨¤² £ ³® ¯±®µ¨£¤ ¥± ¬¤¶®±ª ¥®± identifying capital requirements, the impact of capital projects on operating budgets and project scheduling/coordination. 35 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES The General Government CIP includes non-utility projects such as streets, parks, and other general ¦®µ¤±¬¤³ ¥ ¢¨«¨³¨¤² ³§ ³ ±¤ ³¸¯¨¢ ««¸ ¥´£¤£ ³§±®´¦§ ¦¤¤± « ®¡«¨¦ ³¨® ®± ¢¤±³¨ϭ¨¢ ³¤ ®¥ ®¡«¨¦ ³¨® ¡®£²ȁ !¯¯±®·¨¬ ³¤«¸ ¤µ¤±¸ ϭ¨µ¤ȃ¸¤ ±²Ǿ ³§¤ #¨³¸ ¶¨«« ¯¯®¨³ ¢¨³¨¹¤ ¡®£ ¢®¬¬¨³³¤¤ ³® ¬ ª¤ ±¤¢®¬¬¤£ ³¨®² ³® Denton residents on capital improvement needs. The last bond program was approved by voters in 2005. A new bond program is currently being discussed and depending on economic conditions, a new bond election may occur after 2013, but the exact timing of this election will depend on economic factors. In the meantime, the City is collecting data from departments on possible projects in anticipation for the next bond program. One important note is the funding for the Public Safety Training Facility. The full amount of debt associated with this facility was originally planned to be sold in FY 2012-13, but staff is now proposing to issue this debt in phases in order to hopefully preserve the grant funds that have been awarded for this project. The initial phase of this project is expected to consist of the ¢®²³±´¢³¨® ®¥ ϭ¨±¨¦ ± ¦¤ ³ ³§¨² ¥ ¢¨«¨³¸ ¢®²¨²³¤³ ¶¨³§ ³§¤ ¬ ²³¤± ¯« ȁ The City has leveraged $2.34 million in federal funding earmarks for this project and has reserved $2 million in bonds to be sold in FY 2010-11 for this project. and Drainage that are funded from non-tax revenue. The Utility CIP for Solid Waste is also included and ±¤ϭ«¤¢³² ³§¤ ³¨¢¨¯ ³¤£ «¤µ¤« ®¥ ¯±®©¤¢³² ³® ¡¤ ¥´£¤£ ¥±®¬ ¢¤±³¨ϭ¨¢ ³¤² ®¥ ®¡«¨¦ ³¨®ȁ 4§¤ 0´¡«¨¢ 5³¨«¨³¨¤² "® ±£ (PUB) is responsible for developing a recommendation of the Utility CIP to be presented to the City Council for approval. UTILITIES As previously discussed, the Adopted Budget contemplates the transfer of the Keep Denton Beautiful (KDB) program from the General Fund to the Solid Waste Fund. Solid Waste rate revenue will support the KDB function and as such the total franchise fee to the General Fund will include a portion of funding associated with the rate revenue to support KDB. This is consistent with the methodology for assessing the franchise fee for all other Solid Waste operations. The PUB discussed this recommendation and elected to not approve the Solid Waste budget , primarily because it included a franchise fee associated with KDB. $´¤ ³® ³§¤ ¤·¯ £¤£ µ ±¨¤³¸ ®¥ ¯ ¸¬¤³ ¬¤³§®£² £ ²«®¶ ³± ¥ϭ¨¢ ¥®± ¨ȃ¯¤±²® ¯ ¸¬¤³² ¨ #´²³®¬¤± Service, extended evening and Saturday hours will be eliminated. The FY 2010-11 Budget recommends that the Customer Service hours of operation be reduced to 8:00 a.m. - 5:00 p.m., Monday through Friday. Currently, Customer Service operations are open until 7:00 p.m. weekdays and from 10:00 a.m. to 3:00 p.m. on Saturdays. The savings from this is estimated at $74,000. ELECTRIC FUND The FY 2010-11 Electric Budget includes $147,469,327 in revenues and $144,397,734 in expenditures. Rates The FY 2010-11 Denton Municipal Electric (DME) Adopted Budget includes no base rate increases. 36 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Position Changes The FY 2010-11 DME Adopted Budget includes no additional FTEs. Return on Investment (ROI) and Franchise Fee The DME budget includes a 3.5% ROI payment and a 5.0% franchise fee payment. The ROI and franchise fee payment are calculated using an estimated annual average ECA of 3.00 cents/kwh, which is the cap for both payments set by the Council for FY 2011. Major CIP Projects The Electric Fund CIP budget includes funding for the following major capital projects: Systems Operations Center: $3.1 million Distribution Substations: $7.0 million Feeder Extensions and Improvements: $6.3 million New Residential and Commercial Service: $2.9 million TOTAL: $19.3 million WATER FUND The FY 2010-11 Water Fund Budget includes revenues of $38,166,984 and expenditures of $38,952,688, including the appropriation of $785,704 of reserves to fund operational and capital project contingencies. Below is a table illustrating budgeted water sales for FY 2009-10 and projected sales for FY 2010-11. Treated Water Sales by Customer Type (In Billions of Gallons) FY 2009-10 FY 2010-11 Difference Retail Customers 6.759 6.403 -0.356 Wholesale Customers 0.086 0.120 0.034 Total 6.845 6.523 -0.322 Rates A 9% rate increase for retail water customers is proposed. The primary reason for the rate increase is related to lower projected water sales and higher debt service costs associated with capital improvement projects. Wholesale rates will be updated per their respective agreements. Position Changes The Water Department includes an increase of 0.5 FTE. This is attributed to the addition of 0.5 FTE to the Water Metering Department. Combined with an existing 0.5 FTE, this will provide an additional Water Meter Mechanic position to perform scheduled water meter replacements. 37 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Major CIP Projects The Water Fund CIP budget included funding for the following major capital projects: Lake Lewisville Water Treatment Plant Rehabilitation: $30.8 million Utility Line Relocations: $6.3 million Service Center Renovation: $1.0 million TOTAL: $38.1 million WASTEWATER FUND The FY 2010-11 Wastewater Budget includes revenues of $23,926,356 and expenditures of $25,071,396 including the appropriation of $1,145,040 of reserves to fund operational and capital project contingencies. Below is a table illustrating budgeted wastewater billed volumes in FY 2009-10 and projections for FY 2010- 11. Wastewater Billed Volumes (In Billions of Gallons) FY 2009-10 FY 2010-11 Difference Retail 4.000 4.000 0.0 %¥ϭ«´¤³ 0.180 0.105 -0.075 Wholesale 0.206 0.210 0.004 Rates There are no recommended rate increases for retail wastewater customers. Position Changes There are no recommended FTE changes in the Wastewater Department for FY 2010-11. Major CIP Projects The Wastewater Fund CIP budget included funding for the following major capital projects: Utility line relocations: $1.5 million Interceptor upgrades: $2.8 million Service Center renovation: $1.0 million TOTAL: $5.3 million SOLID WASTE FUND The Solid Waste budget includes $21,128,866 in revenues and planned use of reserves and expenditures of $21,128,866. The Adopted Budget for the Solid Waste Fund includes the transfer of the KDB program from the General Fund. Staff recommended that KDB be transferred to Solid Waste for a variety of reasons. There are a number of similarities between the mission of KDB and Solid Waste, including litter prevention, ±¤£´¢³¨® ®¥ ¶ ²³¤Ǿ £ ¢®¬¬´¨³¸ ¡¤ ´³¨ϭ¨¢ ³¨®ȁ !² ±¤²´«³Ǿ ¥±®¬ ®¯¤± ³¨® « ²³ £¯®¨³Ǿ 3®«¨£ 7 ²³¤ ¨² 38 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ³§¤ ¬®²³ «®¦¨¢ « £ ¡¤²³ ϭ¨³ ¥®± ³§¤ +$" ¯±®¦± ¬ȁ ) ££¨³¨®Ǿ ³§¤ ³± ²¥¤± ®¥ ³§¤ +$" ¯±®¦± ¬ ³® 3®«¨£ 7 ²³¤ will save the General Fund approximately $264,000 per year. Conversely, the Solid Waste Fund will have to absorb approximately $356,370 in additional costs related to franchise fee and indirect cost payments to the General Fund. A rate increase of $0.30 will be required to support this new program in Solid Waste. In the PUB deliberations, concern was expressed for the additional payment of franchise fees because of this transfer in operation. While the City Council did consider the PUB concerns, the adopted budget incorporates the above discussed transfer of the KDB operation into the Solid Waste Fund. This chart illustrates Solid Waste production. Solid Waste Production (In Tons) FY 2009-10 FY 2010-11 Difference , £ϭ¨«« - ³¤±¨ « 162,000 166,000 4,000 Recycled Material 44,000 47,000 3,000 Total 206,000 213,000 7,000 Rates and Fees The following monthly fee increases are recommended to the Solid Waste schedules: Proposed Rate Increase FY 2009-10 FY 2010-11 Variance Residential Refuse (Large $18.75 $21.00 $2.25 Cart) Residential Refuse (Medium $17.35 $18.65 $1.30 Cart) Residential Refuse (Small $15.50 $16.45 $0.95 Cart) Residential Recycling $4.30 $5.05 $0.75 Commercial Dumpster 0% 9.0% 9.0% Commercial Roll-Off 0% 9.0% 9.0% , £ϭ¨«« $41.00 $42.50 $1.50 Position Changes Five additional personnel are budgeted for FY 2010-11: 2 equipment operators for processing in the Collection and Demolition Division 3 FTEs for the Keep Denton Beautiful Program (Transfer from General Fund-Parks) Major CIP Projects The Solid Waste Fund CIP budget included funding for the following major capital projects: , £ϭ¨«« ¤·¯ ²¨® £ ¢ ¯¨³ « ¢®²³²Ȁ ͡ΑȁΔ ¬¨««¨® Mechanical processing equipment: $0.3 million TOTAL: $2.8 million 39 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TOURIST AND CONVENTION FUND which is levied at 7% of room rental rates. The City Council Hotel Occupancy Tax Committee is responsible for determining a recommendation on the allocation of funds annually. Because of the sharp decline in hotel tax receipts, the FY 2009-10 budget allocation was reduced by 18%. The details of the 2010-11 allocation is included in the fund level summaries of the adopted budget document. RISK RETENTION FUND The Risk Retention Fund is established to record the activities of providing insurance coverage and self- funded activities for City operations including vehicle, property, general liability and workers compensation ¢« ¨¬²ȁ 4§¨² ϭ¨²¢ « ¸¤ ±Ǿ ³§¤ 2¨²ª 2¤³¤³¨® &´£ ¶¨«« ¯±®µ¨£¤ ³± ²¥¤± ³® ³§¤ '¤¤± « &´£ ¥®± ³§¤ ¢®²³ ³® support a new senior city attorney. It is anticipated that this new attorney will relieve our reliance on outside counsel for litigation purposes. As a result, litigation savings are expected to offset these costs in the future. HEALTH INSURANCE FUND When the City switched to a self-funded health insurance plan in 2008, long-term savings were projected for the Health Insurance Fund. While changing to a self-funded program has provided considerable savings as ¤·¯¤¢³¤£Ǿ ³§¤ ±¨²¨¦ ¢®²³ ®¥ §¤ «³§ ¡¤¤ϭ¨³² ¢®³¨´¤² ³® ¡¤ ¢®¢¤±ȁ 4§¤ ¤²³¨¬ ³¤£ ¤·¯¤²¤ ¥®± §¤ «³§ ¢« ¨¬² § ² ±¨²¤ ¡¸ ΐΒυ ®µ¤± ³§¤ ¯±¨®± ¸¤ ±ȁ & ¢³®±² ¨¬¯ ¢³¨¦ ³§¨² ¨¢±¤ ²¤ ¨¢«´£¤ ®µ¤± «« ¬¤£¨¢ « ¨ϭ« ³¨®Ǿ ¢®³¨´¤£ §¨¦§ ´³¨«¨¹ ³¨® ®¥ ¬¤£¨¢ « £ ¯±¤²¢±¨¯³¨® £±´¦ ¡¤¤ϭ¨³² ¡¸ ¯« ¬¤¬¡¤±²Ǿ £ ²¤µ¤± « §¨¦§ ¢®²³ or catastrophic claims wellness clinic for employees and dependents on the health insurance plan. Other cities have seen success in controlling claims costs when opening a private clinic, and the City hopes to similarly control our costs in this manner. The City plans to have the clinic open in 2011. Another solution the City is implementing is a wellness incentive program that will tie healthy behaviors to premium dollars. , ²³ ϭ¨²¢ « ¸¤ ±Ǿ ³§¤ #¨³¸ ´³¨«¨¹¤£ ²§ ±¤£ȃ¢®²³ ¯¯±® ¢§ ¨ ££±¤²²¨¦ ³§¤ ±¨²¨¦ §¤ «³§ ¡¤¤ϭ¨³ ¢®²³²ȁ (®¶¤µ¤±Ǿ ± ³§¤± ³§ ± ¨²¨¦ ¤¬¯«®¸¤¤ ¯±¤¬¨´¬² ³® ¢®µ¤± ³§¤ ¤³¨±¤ ¢®²³ £¤ϭ¨¢¨³ ¨ ®¤ ¸¤ ±Ǿ ¨³ ¶ ² determined best to phase the increases in over several years. Last year, premiums were adjusted by ¯¯±®·¨¬ ³¤«¸ ΗȁΔυ ³® ¢ ¯³´±¤ ´² ¦¤ ¢®²³² ¨ ¢¤±³ ¨ ¡¤¤ϭ¨³ ¢®µ¤± ¦¤ ¢ ³¤¦®±¨¤²ȁ &9 ΑΏΐΏȃΐΐ ¨¢«´£¤² n additional increase averaging 8% in health insurance premiums. In addition to premium increases, co-pays for urgent care and emergency room visits will be raised. MATERIALS MANAGEMENT FUND The Materials Management Fund is comprised of purchasing and warehouse operations. Materials Management is an internal service fund responsible for procuring goods and services for City departments, which is regulated by local, state and federal law. The department is also responsible for the warehousing of materials and supplies necessary for City departments to serve the community. The department is currently ¢®£´¢³¨¦ ¤¥ϭ¨¢¨¤¢¸ £ ¤¥¥¤¢³¨µ¤¤²² ±¤µ¨¤¶ ®¥ ¨³² ®¯¤± ³¨®²ȁ /¢¤ ³§¨² ±¤µ¨¤¶ ¨² ¢®¬¯«¤³¤Ǿ ³§¤ ±¤¢®¬¬¤£ ³¨®² ¶¨«« ¡¤ ¨¬¯«¤¬¤³¤£ ¨ ³§¤ ¥®««®¶¨¦ ϭ¨²¢ « ¸¤ ± ¡´£¦¤³ȁ 40 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT FUND 4§¤ &«¤¤³ - ¦¤¬¤³ &´£ ±¤ϭ«¤¢³² ³§¤ ¢®²³² ¥®± ¯±®µ¨£¨¦ µ¤§¨¢«¤ ¬ ¨³¤ ¢¤ £ ¤°´¨¯¬¤³ȃ±¤« ³¤£ support services to City departments. This internal service fund is comprised of four functional areas, including vehicle maintenance, fuel purchasing, vehicle parts contract and motor pool administration. The FY 2010ȃΐΐ ¡´£¦¤³ ¨¢«´£¤² ¥´£¨¦ ³® ¨¬¯«¤¬¤³ ´¯¦± £¤ ®¥ ³§¤ ϭ«¤¤³ ¬ ¦¤¬¤³ ²®¥³¶ ±¤ȁ TECHNOLOGY SERVICES FUND 4§¤ 4¤¢§®«®¦¸ 3¤±µ¨¢¤² &´£ ±¤ϭ«¤¢³² ³§¤ ¢®²³² ¥®± ¯±®µ¨£¨¦ ³¤¢§®«®¦¸ ²´¯¯®±³ ²¤±µ¨¢¤² ³® ³§¤ µ ±¨®´² #¨³¸ departments. This internal service fund is comprised of six separate functional areas, including administration, telecommunications, geographic information systems, application development, user support, public safety support and reprographics. The Technology Services Fund reviewed expenses and recommended reductions in service contracts, internal ®¯¤± ³¨®²Ǿ £ § ² µ ¢ ³ ¯®²¨³¨® ³§ ³ ¶¨«« ®³ ¡¤ ϭ¨««¤£ ¨ &9 ΑΏΐΏȃ11. A major expense savings was the delay in the purchase of new PCs for the organization. The savings from the expense reductions will be distributed accordingly to all funds. 2¤²®´±¢¤² § µ¤ ¡¤¤ ²¤³ ²¨£¤ ³® ¥´£ £ ³ ±¤¢®µ¤±¸ ¢¤³¤± ¨ ³§¨² ϭ¨²¢ « ¸¤ ±ȁ 4§¤ ´£¤²¨¦ ³¤£ ±¤²¤±µ¤ balance for the Technology Services Fund will provide $250,000 to complete this project. RECREATION FUND The Recreation Fund includes fee-based recreation programs and activities that are self-supporting. Fees that ±¤ ¢§ ±¦¤£ ±¤¢®µ¤± ³§¤ ¢®²³² ²²®¢¨ ³¤£ ¶¨³§ ³§¤ ¯±®¦± ¬² ³§¤¸ ²´¯¯®±³ȁ &´£¨¦ ¨² ¨¢«´£¤£ ¥®± ¤¶ ϭ¨³¤²² equipment for all recreation centers, partitions for meeting rooms at all recreation centers, and a pre- kindergarten program will be added at the Martin Luther King, Jr. Recreation Center. In addition, the Adopted "´£¦¤³ ¨¢«´£¤² ͡ΗΑǾΏΓΑ ¥®± ³¤¬¯®± ±¸ ²¤ ²® « ²³ ¥ϭ¨¦Ǿ ³§¤ ¤¤£ ¥®± ¶§¨¢§ ¨² ¢±¤ ³¤£ ¡¸ ¥±®¹¤ ¯®²¨³¨®² ¨ ³§¤ '¤¤± « &´£ȁ 4§¨² ££¨³¨® « ²³ ¥ϭ¨¦ ¨² ±¤°´¨±¤£ ³® ¬ ¨³ ¨ £¤°´ ³¤ ¢´²³®¬¤± ²¤±µ¨¢¤ȁ 4§¤ 2¤¢±¤ ³¨® Fund balance will be used to pay for these additional costs in FY 2010-11, but it is unlikely that this level of funding will be available in subsequent years. POLICE CONFISCATION FUND 4§¤ 0®«¨¢¤ #®ϭ¨²¢ ³¨® &´£ ¶ ² ¤²³ ¡«¨²§¤£ ³® ±¤¢®±£ ³§¤ ±¤¢¤¨¯³ ®¥ ¢®ϭ¨²¢ ³¤£ ¢®³± ¡ £ £ ³§¤ expenditures funded by that revenue as approved by the courts. TRAFFIC SAFETY FUND 4§¤ 4± ¥ϭ¨¢ 3 ¥¤³¸ &´£ ¨² ¢®¬¯±¨²¤£ ®¥ ±¤µ¤´¤² £ ¤·¯¤£¨³´±¤² ²²®¢¨ ³¤£ ¶¨³§ ³§¤ ±¤£ «¨¦§³ ¤¥®±¢¤¬¤³ ¢ ¬¤± ²ȁ 4§¤ #¨³¸ ®¯¤± ³¤£ ±¤£ «¨¦§³ ¤¥®±¢¤¬¤³ ¢ ¬¤± ² ³ µ ±¨®´² ¨³¤±²¤¢³¨®² ¢±®²² ³§¤ #¨³¸ȁ 4§¤ ϭ¨¤ ±¤µ¤´¤ £¤±¨µ¤£ ¥±®¬ µ¨®« ³¨®² § ² ¡¤¤ ¤ ±¬ ±ª¤£ ¥®± ¯´¡«¨¢ ² ¥¤³¸ £ ¤¶ ³± ¥ϭ¨¢ ² ¥¤³¸ ¤§ ¢¤¬¤³²ȁ 41 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AIRPORT FUND Because the Denton Municipal Airport is projected to be self sustaining, the Airport operations will be a new enterprise fund in FY 2010-11. The Airport is developing a business plan which will be submitted to the City Council in August 2010. The construction of a new tower and runway extension has positioned the Airport to be a major economic engine for the City in the future. Revenues and expenses from the Airport Gas Well Fund will be included as part of the new Airport Enterprise Fund. New expenditures for the Airport Fund include a ϭ¨¤«£ ²¤±µ¨¢¤ ¶®±ª¤±Ǿ « £²¢ ¯¨¦ ²¤±µ¨¢¤² ¥®± ³§¤ ®¯¤ « £²¢ ¯¤ ££¨³¨®Ǿ ³§¤ ±¤¢« ²²¨ϭ¨¢ ³¨® ®¥ ¤·¨²³¨¦ ϭ¨¤«£ ²¤±µ¨¢¤ ¶®±ª¤±Ǿ ± ¬¯ ¯ µ¨¦Ǿ ¤¢®®¬¨¢ £¤µ¤«®¯¬¤³ ¬ ±ª¤³¨¦Ǿ £ ¦± ³ ¬ ³¢§ ¥®± ³§¤ ±®´³¨¤ airport maintenance program (RAMP). $2,500,000 is also included in the Adopted Budget to address the capital project recommendations contained in the Airport Business Plan. This plan, and the associated capital projects will be presented to the City #®´¢¨« £ !¨±¯®±³ "® ±£ ¥®± ¢®²¨£¤± ³¨® ¨ !´¦´²³ȁ 4§¤ #¨³¸ #®´¢¨« ¶¨«« ¬ ª¤ ³§¤ ϭ¨ « £¤³¤±¬¨ ³¨® ® the use of these funds following the approval of the business plan. In addition, as previously discussed, franchise fee, ROI and indirect cost transfers totaling $262,250 will be paid to the General Fund beginning in FY 2010-11. SPECIAL REVENUE FUNDS The Tree Mitigation Fund is used to purchase plants and maintain trees on public property. The FY 2010-11 Budget includes $50,000 for contingency purposes. The Public Education Government (PEG) Fund provides for the acquisition of production equipment, capital and other lawful PEG purposes. PEG fees are remitted to the city on a quarterly basis. The FY 2010-11 Budget includes the reduction of the annual Charter Corporation grant of $50,000 and $75,000 in expenses for public access equipment purchases. The McKenna Trust Fund was established by George McKenna in 1959. One half of the net income from this the McKenna Park Trust Fund for use only in maintaining, developing, preserving, and improving the George McKenna Park in the City. A new park pavilion, originally scheduled for construction in FY 2009-10, has been £¤« ¸¤£ ³® ³§¨² ϭ¨²¢ « ¸¤ ±ȁ Periodically the City receives donations from the community for special purposes. The Donation Fund ¢®²¨²³² ®¥ ²¤¯ ± ³¤ £® ³¨® ¢®««¤¢³¨®² ¥®± ³§¤ ¯®«¨¢¤ £¤¯ ±³¬¤³Ǿ ϭ¨±¤ £¤¯ ±³¬¤³ £ ¨¬ « ¢®³±®«ȁ Revenue and expenses for these funds will be represented individually for budgeting purposes. 4¶® ¤¶ ²¯¤¢¨ « ±¤µ¤´¤ ¥´£² ±¤ ¨¢«´£¤£ ¨ ³§¤ !£®¯³¤£ "´£¦¤³ ³§¨² ϭ¨²¢ « ¸¤ ±ȁ 4§¤ 0 ±ª² , £ Dedication and Development Trust Funds are funds received from developers which provide for neighborhood parks and projects within ½ to 1 mile radius of the development or platting. Because of the ²¯¤¢¨ϭ¨¢ ´²¤ ®¥ ³§¤²¤ ¥´£²Ǿ ¯±®©¤¢³² ¯« ¤£ ¥®± ¤·³ ϭ¨²¢ « ¸¤ ± ±¤ ¢®¢¤³± ³¤£ ¨ ¤¨¦§¡®±§®®£ ¯ ±ª ±¤ ² in the community. The Park Land Dedication funds will be used on Owsley Park, Preserve at Pecan Creek and McKamy Evers. The Park Development funds include neighborhood park development at Wheeler Ridge, Reserve at Pecan Creek, Owsley Park, Milam Park, Mack Park, Cross-Timbers Park, North Lakes Park, and McKamy Evers Park. 42 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GAS WELL FUNDS The City has three gas well funds: Parks Gas Well Fund, Non-Airport Gas Well Fund and the Airport Gas Well Fund. As stated previously, the Airport Gas Well Fund is now included in the new Airport Enterprise Fund. The City currently has several producing gas wells located on City owned property and throughout the community. Because gas well revenue is considered a short-term resource, the expenditures programmed from these funds for FY 2010-11 will be used to fund one-time needs. These expenditures are consistent with a City Council established policy that royalty, pooling, tax and lease revenue from gas wells not be used to fund on-going operational expenses. 4§¤ .®ȃ!¨±¯®±³ ' ² &´£ ¨¢«´£¤² ¤·¯¤£¨³´±¤² ¥®± ¦± ³ ¬ ³¢§ ¥®± ϭ¨¡¤±ȃ®¯³¨¢² ¨ ³§¤ 4± ¥ϭ¨¢ $¤¯ ±³¬¤³ ($392,900). The grant match program is an 80/20 grant match opportunity (City provides the 20% of total ¯±®©¤¢³ ¥´£¨¦ȩ ³§ ³ ¶¨«« ««®¶ ³§¤ #¨³¸ ³® «¤µ¤± ¦¤ ¯±®¦± ¬ ¥´£² ¥®± ³§¤ ϭ¨¡¤± ®¯³¨¢ ¢®¬¬´¨¢ ³¨®² «¨¤ ³® £¤²¨¦ £ ®¯¤± ³¨® ®¥ ³§¤ ´³®¬ ³¤£ ³± ¥ϭ¨¢ ¬ ¦¤¬¤³ ²¸²³¤¬ ³§ ³ ¨² ¢´±±¤³«¸ ¨ ¯« ¢¤ȁ /µ¤± ««Ǿ ³§¨² ¯±®©¤¢³ ¶¨«« ¨¬¯±®µ¤ ¬®¡¨«¨³¸ ¨ ³§¤ #¨³¸ ³§±®´¦§ ³§¤ ²¸¢§±®¨¹ ³¨® ®¥ ³± ¥ϭ¨¢ ²¨¦ «² £ ³¨¬¨¦ȁ The Parks Gas Well Fund will use $350,000 to purchase an ultraviolet sanitation system at the Water Works Park ($100,000), studies of dams at the Lake Forest Park and North Lakes Park ($52,000), playground ¨²³ «« ³¨® £ ±¤¢®²³±´¢³¨® ®¥ ³¶® ²®¥³¡ «« ϭ¨¤«£² ³ ³§¤ .®±³§ , ª¤² ²®¥³¡ «« ¢®¬¯«¤· Ȩ͡ΗΏǾΏΏΏȩǾ ¯´±¢§ ²¤ land near Mack Park ($53,000), construction of the McKamy-Evers bridge ($50,000) and scoreboard replacement at Evers Park ($15,000). 43 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 44 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGETRESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALTOTALOPERATINGOPERATINGRESOURCESRESOURCES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALOPERATINGEXPENDITURES TOTALEXPENDITURES 45 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CONSOLIDATED FUNDS SUMMARY 2010-11 Governmental Fund Types General FundSpecial Revenue FundsGeneral Debt Service Fund 2008-092009-102010-112008-092009-102010-112008-092009-102010-11 Actual EstimateAdoptedActual EstimateAdoptedActual EstimateAdopted BEGINNING BALANCE$ 25,377,493$ 22,794,955$ 18,907,705$ 9,972,898$ 10,866,483$ 9,830,851 $ 1,813,457 $ 2,414,288$ 3,345,458 REVENUES Ad Valorem Taxes$ 28,941,474$ 28,958,180$ 30,093,400$ -$ -$ -$ 14,038,735$ 14,014,819$ 13,826,539 Sales Tax 20,466,773 19,443,434 21,620,659 - - - - - - Franchise Agreements 10,389,653 12,070,197 12,839,642 - - - - - - Other Taxes 361,615 358,000 365,160 1,239,261 1,268,641 1,294,014 - - - Service Fees 5,888,380 6,080,121 5,960,382 1,200,573 1,385,065 1,421,460 - - - Fines and Fees 4,691,420 4,441,093 4,722,868 454,300 625,450 679,650 - - - Licenses and Permits 1,265,733 1,234,800 1,409,830 - - - - - - Return on Investment 5,280,328 5,265,175 5,614,865 - - - - - - Payment in Lieu of Taxes - - - - - - - - - Utilities Operating - - - - - - - - - Miscellaneous 1,737,049 1,194,165 1,166,611 922,801 744,775 688,875 4,889,370 4,902,038 17,844,854 Subtotal Revenues$ 79,022,425$ 79,045,165$ 83,793,417$ 3,816,935$ 4,023,931$ 4,083,999$ 18,928,105$ 18,916,857$ 31,671,393 Transfers from other funds$ 4,230,320$ 5,175,922$ 4,992,065$ 463,568$ 1,205,046$ -$ -$ -$ - TOTAL REVENUES$ 83,252,745$ 84,221,087$ 88,785,482$ 4,280,503$ 5,228,977 $ 4,083,999 $ 18,928,105$ 18,916,857$ 31,671,393 TOTAL RESOURCES$ 108,630,238$ 107,016,042 $ 107,693,187$ 14,253,401$ 16,095,460$ 13,914,850$ 20,741,562$ 21,331,145$ 35,016,851 APPROPRIATIONS Personal Services$ 61,965,256$ 64,870,851$ 64,598,532$ 326,652$ 465,702$ 590,610$ -$ -$ - Purchased Power - - - - - - - - - Material and Supplies 2,097,452 2,028,961 2,036,464 544,220 423,444 473,158 - - - Maintenance and Repair 4,057,543 4,431,121 5,109,775 35,974 112,344 15,162 - - - Insurance 962,371 1,028,015 1,282,626 13,852 13,311 16,091 - - - Miscellaneous 587,711 473,480 436,453 138,193 289,715 351,140 - - - Operations 10,401,577 10,133,458 12,067,988 335,838 2,597,325 1,443,489 - - - Fixed Assets 809,004 594,699 504,423 372,749 - 1,285,200 - - - Return on Investment - - - - - - - - Franchise Fees - - - - - - - - - Debt Service - - - 18,327,274 17,985,687 31,283,177 Inventory Purchases - - - - - - - - - Tourist and Convention - - - 1,402,388 1,144,908 1,314,246 - - - Electric - - - - - - - - - Subtotal Appropriations$ 80,880,914$ 83,560,585$ 86,036,261$ 3,169,866$ 5,046,749$ 5,489,096$ 18,327,274$ 17,985,687$ 31,283,177 Transfers to other funds$ 4,954,369$ 4,547,752$ 3,980,454$ 217,052$ 1,217,860$ 163,235$ -$ -$ - TOTAL APPROPRIATIONS$ 85,835,283$ 88,108,337$ 90,016,715$ 3,386,918$ 6,264,609 $ 5,652,331 $ 18,327,274$ 17,985,687$ 31,283,177 GROSS ENDING FUND BALANCE$ 22,794,955$ 18,907,705$ 17,676,472$ 10,866,483$ 9,830,851 $ 8,262,519 $ 2,414,288 $ 3,345,458$ 3,733,674 46 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CONSOLIDATED FUNDS SUMMARY 2010/11 Proprietary Funds Internal Service FundsEnterprise Funds 2008-092009-102010-112008-092009-102010-11TOTAL ALL FUNDS Actual EstimateAdopted Actual EstimateAdoptedFY 2010-11 ADOPTED $ 2,889,787$ 3,973,081 $ 6,011,522 $ 95,598,854$ 101,818,988 $ 86,253,740$ 124,349,276 BEGINNING BALANCE REVENUES $ -$ -$ -$ -$ -$ -$ 43,919,939Ad Valorem Taxes - - - - - - 21,620,659Sales Tax - - - - - - 12,839,642Franchise Agreements - - - - - - 1,659,174 Other Taxes - - - - - - 7,381,842 Service Fees - - - - - - 5,402,518 Fines and Fees - - - - - - 1,409,830 Licenses and Permits - - - - - - 5,614,865 Return on Investment - - - - - - -Payment in Lieu of Taxes - - - 206,403,169 203,106,609 229,656,068 229,656,068 Utilities Operating 34,409,038 34,947,111 37,325,228 - - - 57,025,568Miscellaneous $ 34,409,038$ 34,947,111$ 37,325,228$ 206,403,169$ 203,106,609$ 229,656,068$ 386,530,105 Subtotal Revenues $ 7,334,715$ 7,629,834$ 6,820,403$ 3,992,513$ 3,661,352$ 4,162,646$ 15,975,114 Transfers from other funds $ 41,743,753$ 42,576,945$ 44,145,631$ 210,395,682 $ 206,767,961 $ 233,818,714 $ 402,505,219 TOTAL REVENUES $ 44,633,540$ 46,550,026$ 50,157,153$ 305,994,536 $ 308,586,949 $ 320,072,454 $ 526,854,495 TOTAL RESOURCES APPROPRIATIONS $ 6,071,767$ 6,448,932$ 6,568,580$ 20,707,160$ 21,885,177$ 24,022,996$ 95,780,718Personal Services - - - 2,023,805 2,266,775 2,420,790 2,420,790 Purchased Power 416,225 399,987 568,181 2,251,848 2,591,752 2,797,629 5,875,432 Material and Supplies 1,677,797 1,915,602 2,098,147 2,070,997 2,554,109 2,754,162 9,977,246 Maintenance and Repair 15,817,645 17,135,072 17,712,120 500,059 411,769 458,295 19,469,132Insurance 279,034 172,590 1,474,785 155,954 171,336 197,343 2,459,721 Miscellaneous 4,674,284 4,228,716 4,246,129 10,077,744 11,254,971 14,192,470 31,950,076Operations 543,721 100,000 50,000 39,771 60,900 661,600 2,501,223 Fixed Assets - - - 1,422,148 1,492,006 1,602,618 1,602,618 Return on Investment - - - 2,348,306 3,039,400 3,401,454 3,401,454 Franchise Fees 874,737 1,017,225 999,274 21,632,430 22,351,997 22,615,659 54,898,110Debt Service 9,653,907 7,829,885 10,140,540 - - - 10,140,540Inventory Purchases - - - - - - 1,314,246 Tourist and Convention - - - 126,572,768 136,386,464 144,397,734 144,397,734 Electric $ 40,009,117$ 39,248,009$ 43,857,756$ 189,802,990$ 204,466,656$ 219,522,750$ 386,189,040 Subtotal Appropriations $ 651,342$ 1,290,495$ 846,115$ 14,372,558$ 17,866,553$ 13,628,591$ 18,618,395 Transfers to other funds $ 40,660,459$ 40,538,504$ 44,703,871$ 204,175,548 $ 222,333,209 $ 233,151,341 $ 404,807,435 TOTAL APPROPRIATIONS $ 3,973,081$ 6,011,522 $ 5,453,282 $ 101,818,988 $ 86,253,740$ 86,921,113$ 122,047,060 GROSS ENDING FUND BALANCE 47 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGETSUMMARY EXPENDITURESBYCLASSIFICATION 201011 GENERAL DEBTSOLID CATEGORYGENERALSERVICEELECTRICWATERWASTEWATERWASTEAIRPORT TOTAL 48 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGETSUMMARY EXPENDITURESBYCLASSIFICATION 201011 TECHNOLOGYMATERIALSFLEETRISKHEALTHRECREATIONOTHER SERVICESMANAGEMENTMANAGEMENTRETENTIONINSURANCEFUNDFUNDS*TOTAL 49 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROJECTED APPROPRIABLE FUND BALANCES 2010-11 APPROPRIABLEESTIMATEDESTIMATED (1) FUND BALANCE REVENUESEXPENDITURES 10-1-092009-102009-10 General Fund $ 22,794,955$ 84,221,087$ 88,108,337 General Debt Service Fund 2,414,288 18,916,857 17,985,687 Enterprise Funds Electric Fund 70,792,054 128,485,532 136,386,464 WaterFund 16,370,271 33,267,292 40,893,134 Wastewater Fund 8,885,166 23,132,135 23,270,414 (2) Solid Waste Fund 2,512,382 18,770,545 19,381,728 Airport Fund 3,259,115 3,112,457 2,401,469 Enterprise Funds Subtotal 101,818,988 206,767,961 222,333,209 Internal Service Funds Technology Services Fund 612,675 7,187,795 7,144,419 Materials Management Fund 1,035,830 6,524,266 6,524,266 Fleet Management Fund 856,979 7,137,918 7,692,639 Risk Retention Fund 782,249 2,797,706 2,376,346 Health Insurance Fund 685,348 18,929,260 16,800,834 Internal Service Funds Subtotal 3,973,081 42,576,945 40,538,504 Special Revenue Funds Recreation Fund 488,372 1,403,065 1,370,909 Tourist & Convention Fund 98,259 1,268,641 1,144,908 0®«¨¢¤ #®ϭ¨²¢ ³¨® &´£ 220,244 178,875 161,000 4± ¥ϭ¨¢ 3 ¥¤³¸ &´£ 287,405 338,450 167,000 Non-Airport Gas Wells Fund 3,827,528 47,500 1,805,046 Parks Gas Wells Fund - 1,574,446 1,350,000 Tree Mitigation Fund 661,734 50,000 50,000 Public Education Government Fund 318,205 202,000 182,546 McKenna Trust 38,224 4,000 - Misc. Special Revenue Fund 42,800 22,000 33,200 Park Development Fund 3,702,467 126,000 - Park Land Dedication Fund 1,181,245 14,000 - Special Revenue Funds Subtotal 10,866,483 5,228,977 6,264,609 TOTAL$ 141,867,795$ 357,711,827$ 375,230,346 (1) !¯¯±®¯±¨ ¡«¤ ¥´£ ¡ « ¢¤ ±¤ϭ«¤¢³² ¶®±ª¨¦ ¢ ¯¨³ « µ ¨« ¡«¤ ¥®± ¯¯±®¯±¨ ³¨®ȁ (2) Excludes Closure/Post Closure assets. 50 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROJECTED APPROPRIABLE FUND BALANCES 2010-11 PROJECTEDADOPTED ADOPTED PROJECTED APPROPRIABLEBUDGETEDBUDGETEDAPPROPRIABLE (1)(1) FUND BALANCE FUND BALANCE REVENUESEXPENDITURES 9-30-102010-112010-119-30-11 $ 18,907,705$ 88,785,482$ 90,016,715$ 17,676,472 3,345,458 31,671,393 31,283,177 3,733,674 62,891,122 146,969,327 144,397,734 65,462,715 8,744,429 38,166,984 38,952,688 7,958,725 8,746,887 23,926,356 25,071,396 7,601,847 1,901,199 20,986,389 21,128,866 1,758,722 3,970,103 3,769,658 3,600,657 4,139,104 86,253,740 233,818,714 233,151,341 86,921,113 656,051 6,449,319 6,806,317 299,053 1,035,830 7,318,474 7,318,474 1,035,830 302,258 10,122,835 10,039,246 385,847 1,203,609 2,890,724 2,581,617 1,512,716 2,813,774 17,364,279 17,958,217 2,219,836 6,011,522 44,145,631 44,703,871 5,453,282 520,528 1,441,460 1,623,499 338,489 221,992 1,294,014 1,314,246 201,760 238,119 178,875 193,000 223,994 458,855 385,000 377,640 466,215 2,069,982 38,000 392,900 1,715,082 224,446 365,800 350,000 240,246 661,734 52,500 50,000 664,234 337,659 153,000 209,722 280,937 42,224 4,100 46,324 - 31,600 23,600 30,000 25,200 3,828,467 132,500 740,000 3,220,967 1,195,245 15,150 325,000 885,395 9,830,851 4,083,999 5,652,331 8,262,519 $ 124,349,276$ 402,505,219$ 404,807,435$ 122,047,060 51 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES POSITION SUMMARY 2010-11 PERSONNEL 2008-09 2009-10 2009-10 2010-11 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Neighborhood Services 226.81 226.81 226.81 227.81 Public Safety 405.23 405.23 405.98 411.98 Transportation 43.00 43.00 43.00 39.00 Administrative & Community Services 83.13 85.88 86.38 85.50 TOTAL GENERAL FUND 758.17 760.92 762.17 764.29 PERSONNEL 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Electric Fund 125.00 129.50 129.50 129.50 Water Fund 160.00 158.00 158.00 158.50 Wastewater Fund 84.87 86.37 88.37 88.37 Solid Waste Fund 93.75 93.50 93.50 98.50 Airport Fund - - - 5.00 Technology Services Fund 25.00 25.00 25.00 26.00 Materials Management Fund 13.50 13.50 13.50 13.50 Fleet Management Fund 21.00 21.00 21.00 21.00 Risk Retention Fund 5.00 5.00 5.00 5.00 Recreation Fund 21.84 21.77 21.77 24.27 TOTAL OTHER FUNDS 549.96553.64555.64569.64 TOTAL ALL FUNDS 1,308.13 1,314.56 1,317.81 1,333.93 52 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ESTIMATEDADVALOREMTAXCOLLECTIONS&DISTRIBUTION 201011 x x TOTALREVENUE TAXRATEPER$100 201011 DISTRIBUTION200910201011REVENUEPERCENT TOTAL 53 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 54 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 55 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 56 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 57 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 58 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 59 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 60 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE & EXPENDITURE SUMMARY 2010-11 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEPROPOSED Ad Valorem Taxes$ 28,941,474$ 28,839,200$ 28,958,180$ 30,093,400 Sales Tax 20,466,773 21,475,047 19,443,434 21,620,659 Franchise Agreements 10,389,653 12,582,009 12,070,197 12,839,642 Total Other Taxes 361,615 347,028 358,000 365,160 Service Fees 5,888,380 6,033,748 6,080,121 5,960,382 Fines and Fees 4,691,420 5,537,770 4,441,093 4,722,868 Licenses and Permits 1,265,733 1,101,015 1,234,800 1,409,830 Miscellaneous Revenues 1,737,049 1,646,029 1,194,165 1,166,611 Transfers 9,510,648 9,786,164 10,441,097 10,606,930 TOTAL REVENUES$ 83,252,745$ 87,348,010$ 84,221,087$ 88,785,482 Use of Reserves 2,582,538 3,891,894 3,887,250 1,231,233 TOTAL RESOURCES$ 85,835,283$ 91,239,904$ 88,108,337$ 90,016,715 2008-09 2009-10 2009-10 2010-11 EXPENDITURESACTUALBUDGETESTIMATEPROPOSED Personal Services$ 61,965,256$ 66,350,465$ 64,870,851$ 64,598,532 Materials & Supplies 2,097,452 2,172,005 2,028,961 2,036,464 Maintenance & Repairs 4,057,543 4,297,021 4,431,121 5,109,775 Insurance 962,371 1,028,315 1,028,015 1,282,626 Miscellaneous 587,711 902,011 473,480 436,453 Operations 10,401,577 10,826,529 10,133,458 12,067,988 Transfers 4,954,369 5,071,759 4,547,752 3,980,454 Fixed Assets 809,004 591,799 594,699 504,423 TOTAL EXPENDITURES$ 85,835,283$ 91,239,904$ 88,108,337$ 90,016,715 PERSONNEL 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEPROPOSED Neighborhood Services 226.81 226.81 226.81 227.81 Public Safety 405.23 405.23 405.98 411.98 Transporation 43.00 43.00 43.00 39.00 Adminstrative & Community Services 83.13 85.88 86.38 85.50 TOTAL PERSONNEL 758.17 760.92 762.17 764.29 61 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCES & EXPENDITURES RESOURCES & EXPENDITURES RESOURCES $90,016,715 Fines Licenses & Fees & Permits Service Fees 5.25% 1.57% 6.62% Total Other Taxes Miscellaneous Revenues 0.40% 1.30% Transfers Use of Reserves Franchise 11.78% 1.37% Agreements 14.26% Sales Tax Ad Valorem Taxes 24.02% 33.43% EXPENDITURES $90,016,715 Fixed Assets Transfers 0.56% 4.44% Miscellaneous 0.48% Operations Insurance 13.39% 1.42% Maintenance & Repair 5.68% Personal Services Materials 71.77% & Supplies 2.26% 62 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND MAJOR REVENUE SUMMARY 2010- 11 1. Ad Valorem Tax The 2010-11 ³®³ « ¢¤±³¨ϭ¨¤£ ¯¯± ¨²¤£ µ «´¤ ¥®± ³§¤ #¨³¸ ®¥ $¤³® ¨² ͡ΕǾΑΒΏǾΐΐΖǾΘΔΗ £¤¢±¤ ²¤ of 1.55% In addition, the ad valorem tax rate was increased by 2.323 cents per $100 valuation. The new adopted tax rate is $0.68975. 2. Sales Tax The second largest revenue source in the General Fund is sales tax receipts. The FY 2010-11 adopted amount for sales tax is $21,620,659, which is 11.2% above the FY 2009-10 estimate of $19,443,434. This increase is due to a major change in the recording of economic incentives based on sales tax receipts. Beginning in FY 2010-11, economic incentives will be recorded as an expense in the Economic $¤µ¤«®¯¬¤³ ¡´£¦¤³ȁ "¤¢ ´²¤ ®¥ ³§¤ µ®« ³¨«¨³¸ ®¥ ³§¨² ±¤²®´±¢¤Ǿ ¥´³´±¤ ¸¤ ±² ®¥ ³§¤ ϭ¨ ¢¨ « ¥®±¤¢ ²³ assume a conservative 2% growth rate for sales tax receipts. 3. Franchise Agreements Revenue from franchise agreements is budgeted to increase $257,633, which is a 2.05% increase over the 2009-10 budget. This increase is due to projected returns for franchise agreements in miscellaneous cable. 4. Service Fees Revenue from service-related fees is budgeted to decrease $73,366, or 1.22% below budget. One primary reason for the decrease is in the charges to bond funds. In addition, the Airport revenues from service fees are no longer included, as the Airport has been moved to its own Enterprise Fund in FY 2010-11. A new service fee has been added for gas well inspections and is anticipated to generate $198,952 in revenue. 5. Fines and Fees /µ¤± ««Ǿ ϭ¨¤² £ ¥¤¤² ±¤ ¡´£¦¤³¤£ ³® £¤¢±¤ ²¤ ͡ΗΐΓǾΘΏΑǾ ΐΓȁΖΑυ ¡¤«®¶ ³§¤ ¯±¨®± ¸¤ ±budget. The £¤¢±¤ ²¤ ¨² ±¤« ³¤£ ³® ¯±®©¤¢³¤£ £¤¢«¨¤ ¨ ¢³¨µ¨³¸ ¥®± ϭ¨¤² ¨ ³§¤ ¬´¨¢¨¯ « ¢®´±³ȁ 6. Licenses and Permits Revenue from licenses and permits related to development is anticipated to increase $308,815, a 28.05% increase budget. The increase is attributed to increased activity in the major ¯« ¨¦ £ £¤µ¤«®¯¬¤³ ±¤µ¤´¤ ¢ ³¤¦®±¨¤²Ǿ ²´¢§ ² ¢¤±³¨ϭ¨¢ ³¤² ®¥ ®¢¢´¯ ¢¸ £ ¡´¨«£¨¦ ¯¤±¬¨³²ȁ ) addition, a new revenue category is being created for gas well permit fees. 7. Miscellaneous Revenues Miscellaneous revenue is budgeted to decrease by $479,418, or 29.13% below the prior yearbudget. This decrease is mainly due to lower than anticipated interest income. 8. Transfers Overall, transfers to the General Fund are budgeted to increase by $820,766 over the prior year budget. Several additions in cost of service transfers are attributed to the increase. In FY 2010-11, the General Fund will receive an administrative transfer of $177,817 in from the utilities for administering a bond sale. The Risk Retention Fund will provide a transfer into the General Fund to offset costs associated with an additional attorney position responsible for litigation. In addition, the General Fund will receive a transfer in from the newly created Airport Enterprise Fund for General Fund support. 63 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2010-11 2008-092009-102009-102010-11 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Current Year Ad Valorem$ 28,492,727$ 28,326,885$ 28,326,885$ 29,336,379 (1) Economic Development Agreements (91,751) (122,000) (122,000) - Delinquent Ad Valorem 219,074 317,460 400,000 400,000 Current Year - Penalties and Interest 207,805 186,295 186,295 190,021 Prior Year - Penalties and Interest 94,603 112,560 145,000 145,000 Rendition Penalties 19,016 18,000 22,000 22,000 Ad Valorem Taxes$ 28,941,474$ 28,839,200$ 28,958,180$ 30,093,400 (2) Sales Tax $ 20,466,773$ 21,475,047$ 19,443,434$ 21,620,659 Sales Tax$ 20,466,773$ 21,475,047$ 19,443,434$ 21,620,659 Franchise - Atmos Gas $ 1,127,809$ 1,300,400$ 1,125,000$ 1,147,500 Franchise - Charter Communications 373,625 480,330 410,000 389,500 Franchise - CoServ Electric 196,257 169,250 193,000 194,930 Franchise - TXU Electric 65,908 72,056 72,056 72,777 Franchise - CoServ Gas 144,661 132,691 143,000 143,000 Franchise - Miscellaneous Cable 767,049 500,000 800,000 840,000 ROW - DISD FIBER 25,000 25,000 27,500 27,500 Franchise - Verizon 734,172 830,386 680,000 693,600 Franchise - Telecommunications 197,517 200,000 190,000 197,600 (3) Franchise - DMU Electric 4,409,349 5,733,729 5,390,241 5,731,781 (3) Franchise - DMU Water 951,947 1,332,919 1,248,808 1,380,812 (3) Franchise - DMU Wastewater 673,366 900,063 882,629 898,360 Franchise - Solid Waste 722,993 905,185 907,963 1,038,156 Franchise - Airport - - - 84,126 Franchise Agreements$ 10,389,653$ 12,582,009$ 12,070,197$ 12,839,642 Mixed Beverage Tax$ 338,700$ 320,000$ 334,000$ 340,680 Bingo Tax 22,915 27,028 24,000 24,480 Other Taxes$ 361,615$ 347,028$ 358,000$ 365,160 (1) The cost associated with these agreements is budgeted as an expense in FY 2010-11. (2) Includes $1,788,356 in Economic Development incentives which were not included in the FY 2009-10 budget. These items have been budgeted as an expense beginning in FY2010-11. (3) Denton Municipal Utilities. 64 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2010-11 2008-092009-102009-102010-11 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Community Building Rentals$ 245,828$ 181,863$ 210,000$ 210,000 Ambulance Service Fees 2,727,904 2,400,000 2,500,000 2,600,000 Hazardous Materials Billing 20,898 2,500 1,000 1,500 Fire Inspections 208,635 175,000 175,000 175,000 Restaurant Inspections 191,325 200,000 192,000 200,000 Swimming Pool Inspections 23,140 21,500 35,000 35,000 Reinspection Fees 17,505 22,000 17,500 17,500 Electrical Inspections 30,563 28,000 37,000 37,000 Plumbing Inspections 92,185 112,000 95,000 110,000 Gas Well Inspections - - - 198,952 Library Non-Resident Fees 30,040 40,335 38,000 42,000 0 ±ª² )£¤³¨ϭ¨¢ ³¨® # ±£ &¤¤² 18,571 18,860 25,000 25,000 Athletic Program Fees 48,890 68,000 68,000 69,400 Special Events - Parks - 1,650 1,650 1,650 Natatorium Fees 281,443 319,225 330,000 328,760 Water Works Parks Fees 587,726 726,480 704,000 715,040 Charges to Bond Fund - 400,000 240,125 240,000 Swimming Pool 41,401 36,800 40,000 41,400 Cemetery Fees 19,315 30,000 30,000 12,000 Airport Fees 456,527 582,439 554,421 - 4± ¥ϭ¨¢ )¬¯ ¢³ ! «¸²¨² 2¤µ¨¤¶ &¤¤² 500 - - - Development Fees 145,194 95,739 178,000 178,000 External Development Review Fees - - 83,000 83,000 Sale of Documents 321 401 500 500 Plan Review Fees 320,437 260,000 201,000 265,000 Parking Meter Receipts 22,052 17,725 17,725 17,900 Development Postage 9,580 10,250 8,000 8,230 4± ¥ϭ¨¢ȝ0®«¨¢¤ 2¤¯®±³² 36,213 35,700 36,900 37,200 Street Cut Reimbursements 310,841 245,000 260,000 309,000 Animal Carcass Pick-Ups 1,307 2,281 1,300 1,350 Interest Charge Past Due Balance 39 - - - Service Fees$ 5,888,380$ 6,033,748$ 6,080,121$ 5,960,382 65 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2010-11 2008-092009-102009-102010-11 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Warrant Fees$ 272,052$ 317,000$ 270,000$ 275,000 Juvenile Case Manager Fees 145,675 150,000 130,000 130,000 Library Fines & Fees 164,754 204,148 178,500 184,000 Animal Pound Fees 159,000 158,822 165,000 165,000 Animal Services Fines 4,739 9,200 10,400 9,000 Auto Pound Fees 8,731 7,000 5,000 6,000 Mowing Recovery Fees 16,509 4,000 4,000 4,000 Police Escort & Guard Fees 15,685 17,000 21,200 21,600 Civil Fines 41,314 62,000 32,000 32,000 Arrest Fees 141,936 157,000 127,000 127,000 Inspection Fines & Fees 81,179 121,900 73,800 76,014 Fire Department Fines 4,099 7,500 5,028 5,179 School Crossing Fines 11,997 14,500 33,165 34,160 Denton Municipal Fines 1,751,637 2,250,000 1,650,000 1,793,715 UNT Police Fines 268,970 325,000 292,000 300,000 TWU Police Fines 43,811 50,000 30,000 35,000 Parking Fines 88,921 115,000 76,000 80,000 5¨¥®±¬ 4± ¥ϭ¨¢ &¤¤² 66,479 78,000 60,000 60,000 False Alarm Fees 50,932 35,700 38,000 38,000 Assignment Fees 2,750 - - - Court Cost Service Fees 240,590 254,000 240,000 247,200 Court Administration Fees 1,109,660 1,200,000 1,000,000 1,100,000 Fines and Fees$ 4,691,420$ 5,537,770$ 4,441,093$ 4,722,868 Food Handler Permits$ 59,215$ 64,640$ 58,240$ 58,240 Zoning Permits 87,461 94,300 70,000 70,000 Moving Permits 660 175 1,000 1,000 Demolition Permits 7,565 4,040 9,000 9,000 Pool, Spa, Hot Tub Permits 10,085 9,090 12,500 12,500 Building Permits 911,463 735,000 855,000 900,000 Electrical & Plumbing Licenses 17,125 20,400 15,000 15,000 Curb Cut Permits 816 1,010 900 900 Mobile Home Park Licenses 11,410 11,410 11,410 11,410 Sign Permits 27,140 27,000 30,000 30,000 Fence Permits 18,830 18,000 22,000 22,000 Mechanical Permits 37,010 36,000 40,000 40,000 #¤±³¨ϭ¨¢ ³¤ ®¥ /¢¢´¯ ¢¸ &¤¤² 44,025 41,000 54,220 54,000 Variance Fees 400 600 750 750 Landscape Fees 2,400 2,600 2,000 2,000 Temporary Gas Permits 5,390 6,100 5,530 5,530 Gas Well Permits - - - 151,000 Park Vendor Fees 6,889 11,400 18,000 18,000 Beer & Wine Permits 12,889 14,000 25,000 4,000 CPR Training 4,960 4,250 4,250 4,500 Licenses and Permits$ 1,265,733$ 1,101,015$ 1,234,800$ 1,409,830 66 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2010-11 2008-092009-102009-102010-11 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Interest Income$ 744,122$ 650,000$ 250,000$ 250,000 County Vehicle Registration Fee 125,132 126,000 126,000 129,100 County Contribution - Ambulance Service 143,395 130,000 130,000 75,000 DISD Reimbursement - Water Park 367,724 472,067 433,703 439,449 $)3$ #®³±¨¡´³¨® ȃ 3¢§®®« 2¤²®´±¢¤ /¥ϭ¨¢¤± 43,023 34,200 44,900 45,500 State - Signal Reimbursement 16,062 16,062 16,062 16,062 Contract-Denton Independent School District 6,250 - - - Williams Square Parking Fees 21,000 21,000 21,000 15,000 Miscellaneous Revenues 245,470 156,000 140,000 156,000 Recovery of Prior-Year Expenditures 10,202 20,000 20,000 20,000 Mowing Administration Fees 3,094 2,500 2,500 2,500 Mowing Liens - - - 8,000 Police Phone Commissions 11,575 18,200 10,000 10,000 Miscellaneous Revenues$ 1,737,049$ 1,646,029$ 1,194,165$ 1,166,611 Return on Investment - Water $ 832,953$ 940,170$ 874,166$ 973,766 Return on Investment - Wastewater 589,195 630,044 617,840 628,852 Return on Investment - Electric 3,858,180 4,013,610 3,773,169 4,012,247 Admin Transfer - Bond Sale - - - 177,817 Cost of Service Transfer - Electric Fund 1,128,856 1,261,892 1,261,892 1,358,633 Cost of Service Transfer - Water Fund 1,358,575 1,278,226 1,278,226 1,316,109 Cost of Service Transfer - Solid Waste Fund 706,862 721,256 721,256 774,657 Cost of Service Transfer - Wastewater Fund 691,326 693,251 693,251 713,683 Cost of Service Transfer - Airport - - - 178,124 Cost of Service Transfer - Risk Retention Fund - - - 112,221 Cost of Service Transfer - Recreation Fund 143,386 147,715 147,715 152,168 Cost of Service Transfer - Municipal Crt Security 89,293 100,000 100,000 100,000 Cost of Service Transfer - Parks CIP - - - 108,653 Cost of Service Transfer - Other 112,022 - - - Transfer in from Airport Gas Well - - 973,582 - Transfers$ 9,510,648$ 9,786,164$ 10,441,097$ 10,606,930 TOTAL REVENUES$ 83,252,745$ 87,348,010$ 84,221,087$ 88,785,482 Use of Fund Balance$ 2,582,538$ 3,891,894$ 3,887,250$ 1,231,233 TOTAL RESOURCES$ 85,835,283$ 91,239,904$ 88,108,337$ 90,016,715 67 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCES BY PROGRAM SUMMARY 2010-11 2008-09 2009-10 2009-10 2010-11 ACTUALBUDGETESTIMATEADOPTED NEIGHBORHOOD SERVICES Planning $ 2,200,726$ 2,005,488$ 2,232,049$ 2,705,992 Libraries 194,794 244,483 216,500 226,000 Parks and Recreation 1,617,787 1,866,345 1,860,353 1,860,699 Neighborhood Sub-Total 4,013,307 4,116,316 4,308,902 4,792,691 General Resources 16,296,752 17,514,153 16,337,845 15,619,100 $ 20,310,059$ 21,630,469$ 20,646,747$ 20,411,791 PUBLIC SAFETY Animal Services$ 160,307$ 161,103$ 166,300$ 166,350 Fire 3,109,891 2,711,750 2,810,250 2,856,000 Municipal Court 2,286,466 5,111,100 4,029,393 4,304,268 Police 2,302,087 291,525 299,725 305,300 Public Safety Sub-Total 7,858,751 8,275,478 7,305,668 7,631,918 General Resources 35,814,613 37,626,501 38,098,173 37,517,649 $ 43,673,364$ 45,901,979$ 45,403,841$ 45,149,567 TRANSPORTATION Airport$ 459,358$ 582,439$ 554,421$ - Streets 310,842 245,000 260,000 309,000 4± ¥ϭ¨¢ /¯¤± ³¨®² 16,062 16,062 16,062 16,062 Transportation Sub-Total 786,262 843,501 830,483 325,062 General Resources 6,520,552 6,858,005 6,486,525 7,681,636 $ 7,306,814$ 7,701,506$ 7,317,008$ 8,006,698 ADMINISTRATIVE & COMMUNITY SERVICES Cable Television$ 37,173$ 40,969$ 40,969$ 42,198 #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤ 695,980 767,285 767,285 790,304 Economic Development 217,682 342,707 342,707 352,988 Facilities Management 388,310 427,956 427,956 440,795 Finance 759,128 869,984 869,984 923,151 Human Resources 501,591 591,171 591,171 608,906 Internal Audit 59,371 65,433 65,433 33,698 Legal Administration 244,680 393,600 393,600 517,629 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤ 116,644 128,553 128,553 132,410 Non-Departmental 269,676 302,780 302,780 311,863 Administrative Sub-Total 3,290,235 3,930,438 3,930,438 4,153,942 General Resources 11,254,811 12,075,512 10,810,303 12,294,717 $ 14,545,046$ 16,005,950$ 14,740,741$ 16,448,659 TOTAL RESOURCES$ 85,835,283$ 91,239,904$ 88,108,337$ 90,016,715 68 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND EXPENDITURES BY PROGRAM SUMMARY 2010-11 2008-09 2009-10 2009-10 2010-11 ACTUALBUDGETESTIMATEADOPTED NEIGHBORHOOD SERVICES Building Inspections$ 1,646,869$ 1,812,666$ 1,674,675$ 1,653,080 Code Enforcement 1,057,807 1,271,221 1,264,948 1,271,096 Libraries 5,061,424 5,184,358 5,006,940 4,801,365 Parks and Recreation 10,120,927 10,559,577 10,060,413 9,780,513 Planning 2,137,211 1,991,822 1,931,464 1,856,809 Development Review Engineering - 512,617 410,099 411,300 Gas Well Review - - - 349,952 Social Services 285,821 298,208 298,208 287,676 $ 20,310,059$ 21,630,469$ 20,646,747$ 20,411,791 PUBLIC SAFETY Animal Services$ 757,655$ 775,781$ 841,781$ 731,206 Fire 19,703,943 20,752,595 20,832,241 20,849,483 Municipal Court 1,215,985 1,269,857 1,221,073 1,230,651 Municipal Judge 338,622 402,656 372,656 354,883 Police 21,657,159 22,701,090 22,136,090 21,983,344 $ 43,673,364$ 45,901,979$ 45,403,841$ 45,149,567 TRANSPORTATION Airport$ 468,190$ 512,244$ 471,614$ - Streets 4,314,756 4,475,492 4,314,938 5,302,242 4± ¥ϭ¨¢ /¯¤± ³¨®² 1,499,164 1,575,163 1,555,271 1,596,194 Transportation Operations 325,808 355,575 338,026 373,262 Street Lighting 698,896 783,032 637,159 735,000 $ 7,306,814$ 7,701,506$ 7,317,008$ 8,006,698 ADMINISTRATIVE & COMMUNITY SERVICES Cable Television$ 147,831$ 169,291$ 165,841$ 178,505 #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤ 2,172,690 2,306,780 2,212,999 2,218,422 Economic Development 623,285 670,251 636,466 2,549,293 Facilities Management 2,894,821 2,947,246 2,792,806 2,793,929 Finance 2,378,930 3,235,785 3,203,850 3,170,750 Human Resources 1,279,682 1,561,246 1,485,860 1,478,819 Internal Audit 321,062 367,941 281,421 163,223 Legal Administration 1,310,240 1,670,473 1,657,052 1,776,223 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤ 421,757 419,440 410,040 419,940 Non-Departmental 2,994,748 2,657,497 1,894,406 1,699,555 $ 14,545,046$ 16,005,950$ 14,740,741$ 16,448,659 TOTAL EXPENDITURES$ 85,835,283$ 91,239,904$ 88,108,337$ 90,016,715 69 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND POSITIONS BY PROGRAM SUMMARY 2010-11 2008-092009-102009-102010-11 ACTUALBUDGETESTIMATEADOPTED NEIGHBORHOOD SERVICES Building Inspections 22.0021.0021.0021.00 Code Enforcement 15.0015.0015.0015.00 Libraries 49.5049.5049.5049.50 Parks and Recreation 122.31121.31121.31118.31 Planning 17.0017.0017.0017.00 Development Review - 2.002.002.00 Gas Well Operations - - - 4.00 Social Services 1.001.001.001.00 226.81226.81226.81227.81 PUBLIC SAFETY Fire 163.25163.25163.25163.25 Municipal Court14.2514.2515.0016.00 Municipal Judge2.502.502.502.50 Police and Animal Services225.23225.23225.23230.23 405.23405.23405.98411.98 TRANSPORTATION Airport4.004.004.00 - Streets27.0027.0027.0027.00 4± ¥ϭ¨¢ /¯¤± ³¨®²11.0011.0011.0011.00 Transportation Operations1.001.001.001.00 43.0043.0043.0039.00 ADMINISTRATIVE & COMMUNITY SERVICES Cable Television2.002.002.002.00 #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤13.3813.3813.3813.00 Economic Development5.005.005.005.00 Facilities Management13.0012.0012.0012.00 Finance 23.7523.5025.0023.50 Human Resources12.0013.0013.0013.00 Internal Audit2.002.001.001.00 Legal Administration9.0012.0012.0013.00 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤3.003.003.003.00 83.1385.8886.3885.50 TOTAL POSITIONS 758.17760.92762.17764.29 70 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES RESOURCE,EXPENDITURE,ANDPERSONNELSUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 71 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES PLANNING PROGRAMDESCRIPTION MAJORDEPARTMENTGOALS MAJORDEPARTMENTOBJECTIVESFORFISCALYEAR201011 200910 200809200910201011 WORKLOADMEASURES ACTUALBUDGETESTIMATEADOPTED 200809200910200910201011 PRODUCTIVITYMEASURESACTUALBUDGETESTIMATEADOPTED 72 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES PLANNING DEPARTMENT SUMMARY 2008-092009-102009-102010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED $ 5,530 $ 5,530 Temporary Gas Permits$ 5,390$ 6,100 58,240 58,240 Food Handler Permits 59,215 64,640 1,000 1,000 Moving Permits 660 175 9,000 9,000 Demolition Permits 7,565 4,040 12,500 12,500 Pool, Spa, Hot Tub Permits 10,085 9,090 855,000 900,000 Building Permits 911,463 735,000 15,000 15,000 Electrical and Plumbing Licenses 17,125 20,400 900 900 Curb Cut Permits 816 1,010 11,410 11,410 Mobile Home Park Licenses 11,410 11,410 30,000 30,000 Sign Permits 27,140 27,000 22,000 22,000 Fence Permits 18,830 18,000 40,000 40,000 Mechanical Permits 37,010 36,000 54,220 54,000 #¤±³¨ϭ¨¢ ³¤² ®¥ /¢¢´¯ ¢¸ &¤¤² 44,025 41,000 750 750 Variance Filing Fees 400 600 2,000 2,000 Landscape Fees 2,400 2,600 25,000 4,000 Beer and Wine Permits 12,889 14,000 192,000 200,000 Restaurant Inspections 191,325 200,000 35,000 35,000 Swimming Pool Inspections 23,140 21,500 17,500 17,500 Re-Inspection Fees 17,505 22,000 37,000 37,000 Electrical Inspections 30,563 28,000 95,000 110,000 Plumbing Inspections 92,185 112,000 201,000 265,000 Plans Review Fees 320,437 260,000 77,808 80,143 Cost of Service Transfer - Bldg Insp 27,466 75,542 Building Inspections Subtotal 1,869,044 1,710,107 1,797,858 1,910,973 2,500 2,500 Mowing Administration Fees 3,094 2,500 4,000 4,000 Mowing Recovery Fees 16,509 4,000 - 8,000 Mowing Lien Revenue - - Code Enforcement Subtotal 19,603 6,500 6,500 14,500 70,000 70,000 Zoning Permits 87,461 94,300 8,000 8,230 Development Postage 9,580 10,250 500 500 Sale of Documents 321 401 88,191 90,837 Cost of Service Transfer - Planning 69,525 88,191 Planning Subtotal 166,887 193,142 166,691 169,567 Development Fees 145,192 95,739 178,000 178,000 Outside Development Fees - - 83,000 83,000 Development Review Subtotal 145,192 95,739 261,000 261,000 Gas Well Permits - - - 151,000 Gas Well Inspections - - - 198,952 Gas Well Operations Subtotal - - - 349,952 2,926,982 3,881,046 3,347,345 3,123,921 General Resources TOTAL RESOURCES$ 5,127,708 $ 5,886,534 $ 5,579,394 $ 5,829,913 73 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES PLANNINGDEPARTMENTSUMMARY 200809200910200910201011 EXPENDITURESBYDIVISIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNELBYDIVISION200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 200809200910200910201011 EXPENDITURESEXPENDITURESBYBYCLASSIFICATIONCLASSIFICATIONAACTUALCTUALBUDGETESTIMATEBUDGETESTIMATEAADOPTEDDOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 74 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES SOCIAL SERVICES PROGRAM DESCRIPTION TheSocialServicesAgencycontributionsfromtheGeneralFundrepresentfundingatapproximatelyonedollarpercapita. AlsoincludedinthisfundingistheCommunityDevelopmentManagerandcostsassociatedwithtechnologyforthe Community Development Department. 2008-092009-102009-102010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED General Resources$ 285,821$ 298,208$ 298,208$ 287,676 TOTAL RESOURCES$ 285,821$ 298,208$ 298,208$ 287,676 SOCIAL SERVICES 2008-092009-102009-102010-11 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Court-Appointed Special Advocates$ 10,675$ 10,000$ 10,000$ 11,000 Denton Family Resource Center - - - - Fairhaven Retirement Home 8,942 - - - HOPE Inc.,- Transitional Housing - - - 18,111 HOPE Inc., HMIS 15,500 18,000 18,000 18,000 Salvation Army Denton Corps - - - - (1) People's Clinic - 14,000 2,830 - Fred Moore Day Nursery School 25,468 23,720 23,720 23,556 Day Stay for Adults 4,875 7,500 7,500 6,778 AIDS Services of North Texas 7,344 546 11,716 - Camp Summit 1,750 4,000 4,000 2,944 Special Program for Aging Needs - - - - Denton Christian Preschool 22,500 22,000 22,000 22,056 Denton City County Day School 2,083 - - - Chisholm Trail RSVP 8,000 7,530 7,530 7,900 Community Food Center 560 - - - Denton County Child Advocacy Center 34,959 35,000 35,000 25,167 Communities in School - 5,000 5,000 5,000 Subtotal 142,656 147,296 147,296 140,512 Personal Services 113,147 122,027 122,027 121,980 Insurance - 1,051 1,051 1,062 Operations 2,871 2,333 2,333 1,936 Transfers 27,147 25,501 25,501 22,186 TOTAL EXPENDITURES$ 285,821$ 298,208$ 298,208$ 287,676 PERSONNEL 2008-092009-102009-102010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 1.001.001.001.00 (1) 4§¤ 0¤®¯«¤͒² #«¨¨¢ ¡® ±£ µ®³¤£ ³® £¨²²®«µ¤ ³§¤ ®ȃ¯±®ϭ¨³ȁ (¤ «³§ 3¤±µ¨¢¤² ®¥ .®±³§ 4¤· ² ¦±¤¤£ ³® ³ ª¤ ³§¤¨± ²²¤³² £ continue to provide health services to the indigent population. The balance of $11,170 was transferred to Health Services of North Texas formerly AIDS Services of North Texas. 75 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES LIBRARY PROGRAMDESCRIPTION MAJORDEPARTMENTGOALS MAJORDEPARTMENTOBJECTIVESFORFISCALYEAR201011 200809200910200910201011 ACTUALBUDGETESTIMATEADOPTED WORKLOADMEASURES 200809200910200910201011 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITYMEASURES 76 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES LIBRARY DEPARTMENT SUMMARY 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Library Fines & Fees $ 164,754$ 204,148$ 178,500$ 184,000 Library Non-Resident Fees 30,040 40,335 38,000 42,000 General Resources 4,866,630 4,939,875 4,790,440 4,575,365 TOTAL RESOURCES$ 5,061,424$ 5,184,358$ 5,006,940$ 4,801,365 2008-09 2009-10 2009-10 2010-11 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Library Administration$ 1,848,539$ 1,790,793$ 1,703,368$ 1,511,858 Emily Fowler Library 1,122,848 1,202,922 1,185,203 1,138,564 North Branch Library 1,245,267 1,306,153 1,243,885 1,251,612 South Branch Library 844,770 884,490 874,484 899,331 TOTAL EXPENDITURES$ 5,061,424$ 5,184,358$ 5,006,940$ 4,801,365 PERSONNEL BY DIVISION 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Library Administration12.0012.0011.0011.00 Emily Fowler Library13.0013.0013.0013.00 North Branch Library14.5014.5014.5014.50 South Branch Library10.0010.0011.0011.00 TOTAL PERSONNEL 49.5049.5049.5049.50 77 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES LIBRARY DEPARTMENT SUMMARY 2008-09 2009-10 2009-10 2010-11 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 3,040,267$ 3,245,273$ 3,131,531$ 3,026,866 Materials & Supplies 173,509 153,398 155,097 151,738 Maintenance & Repair 70,607 107,199 106,414 51,953 Insurance 54,554 54,527 54,527 59,163 Operations 341,118 370,276 305,686 379,656 Transfers 692,498 683,506 683,506 641,810 Fixed Assets 688,871 570,179 570,179 490,179 TOTAL EXPENDITURES$ 5,061,424$ 5,184,358$ 5,006,940$ 4,801,365 MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤ ΑΏΏΘȃΐΏ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ $238,640, details provided in the Budget Overview section. 78 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 79 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES PARKSANDRECREATION PROGRAMDESCRIPTION MAJORDEPARTMENTGOALS MAJORDEPARTMENTOBJECTIVESFORFISCALYEAR201011 200910200910201011 200809 ACTUALBUDGETESTIMATEADOPTED WORKLOADMEASURES 200809200910200910201011 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITYMEASURES 80 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES PARKSANDRECREATIONDEPARTMENTSUMMARY 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALRESOURCES 200809200910200910201011 EXPENDITURESBYDIVISIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 81 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES PARKS AND RECREATION DEPARTMENT SUMMARY 2008-09 2009-10 2009-10 2010-11 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 6,223,137$ 6,572,925$ 6,232,364$ 5,991,672 Materials & Supplies 623,442 678,714 674,147 628,663 Maintenance & Repair 792,504 736,205 689,580 739,018 Insurance 171,763 156,935 156,635 176,591 Miscellaneous 2,266 100 144 150 Operations 1,915,886 2,024,866 1,917,711 1,866,021 Transfers 357,210 389,832 389,832 378,398 Fixed Assets 34,720 - - - $ 10,120,928$ 10,559,577$ 10,060,413$ 9,780,513 MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤ ΑΏΏΘȃΐΏ 0 ±ª² !£¬¨¨²³± ³¨® ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ 4§¤ ΑΏΐΏȃΐΐ 0 ±ª² !£¬¨¨²³± ³¨® ¡´£¦¤³ ±¤ϭ«¤¢³² ® transfer of one FTE to Parks Leisure Services.major changes. 4§¤ ΑΏΏΘȃΐΏ 0 ±ª² !°´ ³¨¢² ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± 4§¤ ΑΏΐΏȃΐΐ 0 ±ª² !°´ ³¨¢² ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± changes.changes. 4§¤ ΑΏΏΘȃΐΏ 0 ±ª² +$" ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ³§¤ +¤¤¯ Denton Beautiful Division to the Solid Waste Department. 4§¤ ΑΏΏΘȃΐΏ 0 ±ª² ,¤¨²´±¤ 3¤±µ¨¢¤² ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ 4§¤ ΑΏΐΏȃΐΐ 0 ±ª² ,¤¨²´±¤ 3¤±µ¨¢¤² ¡´£¦¤³ ±¤ϭ«¤¢³² ® transfer of 1 FTE to Human Resources.major changes. 4§¤ ΑΏΏΘȃΐΏ 0 ±ª² - ¨³¤ ¢¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± 4§¤ ΑΏΐΏȃΐΐ 0 ±ª² - ¨³¤ ¢¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± changes.changes. 4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ $373,557, details provided in the Budget Overview section. 82 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY RESOURCE, EXPENDITURE, AND PERSONNEL SUMMARY 2010-11 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Animal Service Fines/Fees$ 165,046$ 170,303$ 176,700$ 175,350 Ambulance Fees 2,871,299 2,530,000 2,630,000 2,675,000 Fire Department Fines/Fees 238,592 189,250 185,278 186,179 Police Fines (COD, UNT, TWU) 2,064,418 2,625,000 1,972,000 2,128,715 Parking Fines & Receipts 110,973 132,725 93,725 97,900 Court Service/Admin Fees 1,350,250 1,454,000 1,240,000 1,347,200 Warrant/Arrest Fees 413,988 474,000 397,000 402,000 5¨¥®±¬ 4± ¥ϭ¨¢ &¤¤² 66,479 78,000 60,000 60,000 Civil Fines 41,314 62,000 32,000 32,000 School Crossing Fines 11,997 14,500 33,165 34,160 County Vehicle Registration Fee 125,132 126,000 126,000 129,100 Code Inspection Fines & Fees 81,179 121,900 73,800 76,014 Juvenile Case Mgr Fee 145,675 150,000 130,000 130,000 Auto Pound Fees 8,731 7,000 5,000 6,000 Police Escort & Guard Fees 15,685 17,000 21,200 21,600 False Alarm Fees 50,932 35,700 38,000 38,000 4± ¥ϭ¨¢ȝ0®«¨¢¤ 2¤¯®±³² 36,213 35,700 36,900 37,200 Police Phone Commission 11,575 18,200 10,000 10,000 Contract - DISD 6,250 - - - DISD Contribution - SRO 43,023 34,200 44,900 45,500 General Resources 35,814,613 37,626,501 38,098,173 37,517,649 TOTAL RESOURCES$ 43,673,364$ 45,901,979$ 45,403,841$ 45,149,567 2008-09 2009-10 2009-10 2010-11 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 37,778,998$ 40,046,581$ 39,442,839$ 39,660,621 Materials & Supplies 834,607 802,359 821,014 722,210 Maintenance & Repair 365,236 374,436 378,156 397,257 Insurance 432,923 477,366 477,366 653,694 Miscellaneous 94,278 51,550 50,900 46,850 Operations 2,465,047 2,354,564 2,438,443 2,227,787 Transfers 1,702,275 1,795,123 1,795,123 1,441,148 TOTAL EXPENDITURES$ 43,673,364$ 45,901,979$ 45,403,841$ 45,149,567 PERSONNEL BY DEPARTMENT 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Fire Department163.25163.25163.25163.25 Municipal Court14.2514.2515.0016.00 Municipal Judge2.502.502.502.50 Police & Animal Services225.23225.23225.23230.23 TOTAL PERSONNEL 405.23405.23405.98411.98 83 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY FIRE DEPARTMENT PROGRAM DESCRIPTION TheDentonFireDepartment,includingFireAdministration,FireOperations,andFirePrevention,providesabroad rangeofpreventionandsafetyservicescapableof£¸ ¬¨¢ £ϭ«¤·¨¡«¤±¤²¯®²¤¶§¤¤µ¤±¢ ««¤£´¯®ȁ4§¤ department,in¯ ±³¤±²§¨¯¶¨³§®³§¤±#¨³¸$¤¯ ±³¬¤³² £³§¤¢®¬¬´¨³¸ǿ² ¥¤«¸Ǿ¤¥ϭ¨¢¨¤³«¸Ǿ £¤¥¥¤¢³¨µ¤«¸£¤¯«®¸² its resources in intelligent and planned responses. MAJOR DEPARTMENT GOALS 1./¯¤± ³¤ ³§¤ &¨±¤ $¤¯ ±³¬¤³ ¤¥¥¤¢³¨µ¤«¸ £ ¤¥ϭ¨¢¨¤³«¸Ǿ ´³¨«¨¹¨¦ ³ · £®«« ±² ±¤²¯®²¨¡«¸ȁ 2.- ¨³ ¨ ®¯¤± ³¨® « ±¤ £¨¤²² £ £¤¯«®¸¬¤³ ¢ ¯ ¡¨«¨³¸ ³ ²¤µ¤ ϭ¨±¤ ²³ ³¨®²Ǿ ¨¢«´£¨¦ ²¤µ¤ ¥±®³ȃ«¨¤Ǿ advanced life-support paramedic engine companies, one advanced life-support truck company, and four advanced life-support paramedic ambulances to meet the needs of the citizens of Denton and the communities of Denton County serviced by contract and mutual aid agreements. 3.- ¨³ ¨ ¢®¬¯±¤§¤²¨µ¤ ϭ¨±¤ ¯±¤µ¤³¨® ¯±®¦± ¬ £¤²¨¦¤£ ³® ¨¢±¤ ²¤ ¶ ±¤¤²²Ǿ ¯±®µ¨£¤ ¨¥®±¬ ³¨®Ǿ £ ¢§ ¦¤ ¡¤§ µ¨®± ³§±®´¦§ ¤¦¨¤¤±¨¦Ǿ ¤£´¢ ³¨® £ ¤¥®±¢¤¬¤³ ¨ ®±£¤± ³® ¬ ¦¤ ϭ¨±¤²Ǿ ¨©´±¨¤²Ǿ £ ³´± « hazards in the City. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.Implement an updated version of the Fire Department Strategic Plan. 2.Implement plan to reduce overtime and time accrual impact to budget based on internal analysis results. 3.Monitor and evaluate performance of the Fire / EMS records management system. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Number of EMS calls 7,017 6,900 7,000 7,000 2.Number of Fire calls 3,391 3,800 3,500 3,500 3.Routine Required Fire Inspections 2,625 2,180 2,180 2,300 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Number of Transports 5,285 5,275 5275 5,350 2.Number of Structure Fires 129 85 100 100 Number of Routine Fire Inspections 799 1,200 1200 1,500 3. Conducted 84 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY FIRE DEPARTMENT SUMMARY 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Ambulance Service Fees$ 2,727,904$ 2,400,000$ 2,500,000$ 2,600,000 County Ambulance Service 143,395 130,000 130,000 75,000 Hazardous Materials Billing 20,898 2,500 1,000 1,500 CPR Training 4,960 4,250 4,250 4,500 Fire Department Fines 4,099 - - - Fire Inspections 208,635 175,000 175,000 175,000 General Resources 16,594,052 18,040,845 18,021,991 17,993,483 TOTAL RESOURCES$ 19,703,943$ 20,752,595$ 20,832,241$ 20,849,483 2008-09 2009-10 2009-10 2010-11 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Fire Administration$ 1,740,433$ 1,807,330$ 1,784,191$ 1,630,917 Fire Operations 17,196,342 18,087,294 18,190,765 18,321,388 Fire Prevention 767,168 857,971 857,285 897,178 TOTAL EXPENDITURES$ 19,703,943$ 20,752,595$ 20,832,241$ 20,849,483 PERSONNEL BY DIVISION 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Fire Administration 8.00 8.00 8.00 8.00 Fire Operations 148.00 148.00 148.00 148.00 Fire Prevention 7.25 7.25 7.25 7.25 TOTAL PERSONNEL 163.25 163.25 163.25 163.25 85 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY FIRE DEPARTMENT SUMMARY 2008-09 2009-10 2009-10 2010-11 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 17,151,276$ 18,213,396$ 18,231,360$ 18,312,153 Materials & Supplies 404,956 437,363 467,111 489,720 Maintenance & Repair 173,482 184,756 188,476 204,428 Insurance 204,124 214,460 214,460 285,436 Miscellaneous 40,179 46,550 45,900 46,850 Operations 1,156,806 1,138,768 1,167,632 1,055,368 Transfers 573,120 517,302 517,302 455,528 TOTAL EXPENDITURES$ 19,703,943$ 20,752,595$ 20,832,241$ 20,849,483 MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤ ΑΏΏΘȃΐΏ ¡´£¦¤³ ±¤ϭ«¤¢³² ͡ΑΏΕǾΓΓΕ ¥®± ¢®²³² ²²®¢¨ ³¤£ 4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ±¤£´¢³¨® ®¥ ͡ΑΐΗǾΒΓΖǾ ² with the new meet and confer contract approved by the City detailed in the Budget Overview section. The 2010-11 Council in September 2009 and $51,000 for personal ¡´£¦¤³ «²® ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ͡ΓΘǾΕΔΏ ¥®± ¯¤±²® « protective equipment. protective equipment. 86 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 87 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY MUNICIPAL COURT PROGRAM DESCRIPTION TheMunicipalCourtisresponsibleforadministrationandclericalsupportforallmunicipalcourtproceedingsrequired bystatestatute.Theseresponsibilitiesincludecollectionofϭ¨¤²Ǿ¥¤¤² £²³ ³¤¢®²³²Ǿϭ¨«¨¦ofallappropriate documentation,coordinatingcourtappearancesofparticipants,andprovidingstatisticalreportingtoCityandstate entities.TheMunicipalCourthascustodialdutiesoveralldocumentsandrecordsthatbecomepartofthelegal process. MAJOR DEPARTMENT GOALS 1.Treat the community with professional courtesy through adherence to ethical and legal standards for court clerks. 2.Administratively enforce all adjudication of the Court of Record as a deterrent to Class C misdemeanor crime and ³± ¥ϭ¨¢ ®¥¥¤²¤²ȁ 3.)¢±¤ ²¤ ³§¤ ¢®´±³͒² ¤¥ϭ¨¢¨¤¢¸ ³§±®´¦§ ²³±¤ ¬«¨¤£ ¯±®¢¤£´±¤² £ ´³®¬ ³¨®ȁ MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.)³¤±¦± ³¤ ¢®¬¯«¨ ¢¤ ¶¨³§ #®´±³ #®««¤¢³¨®² )¬¯±®µ¤¬¤³ 0« 0±®¦± ¬ ³§±®´¦§ ³§¤ /¥ϭ¨¢¤ ®¥ #®´±³ Administration. 2.Increase customer interface with the Court through enhancing website applications. 3.5²¤ ¤¶ ¢®´±³ ²®¥³¶ ±¤ ¨ ¢®©´¢³¨® ¶¨³§ ¨¬ ¦¨¦ ²¸²³¤¬ ³® ¢±¤ ³¤ ¯ ¯¤±«¤²² ¢®´±³ £®¢´¬¤³ ¶®±ªϭ«®¶ȁ 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.# ²¤² ϭ¨«¤£ 49,11257,00041,69742,948 2.Non-jury trials 2,1083,1002,3522,423 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Same year disposition rates for judgments 69%66%42%45% 2.Citations issued per full-time equivalent 3,7784,3853,2073,304 (FTE) position 3.Number of defendants placed on N/AN/AN/A4,000 collection plan 88 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLICSAFETY MUNICIPALCOURTDEPARTMENTSUMMARY 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEPROPOSED TOTALRESOURCES 200809200910200910201011 EXPENDITURESBYCLASSIFICATIONACTUALBUDGETESTIMATEPROPOSED TOTALEXPENDITURES PERSONNELBYDIVISION200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEPROPOSED TOTALPERSONNEL MAJORBUDGETITEMS FY200910FY201011 89 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY MUNICIPAL JUDGE PROGRAM DESCRIPTION 4§¤-´¨¢¨¯ «*´£¦¤͒²®¥ϭ¨¢¤¯±¤²¨£¤²®µ¤±allfunctionsofthejudiciaryonbehalfoftheCityofDenton.Asrequiredby law,thejudgepresidesoverarrestactivityoftheDentonPoliceDepartmentandallcourthearingsheldintheDenton MunicipalCourt.Thesefunctionsincludejurytrials,non-jury(bench)trials,pre-trials,bondandsummonsplea dockets,bondforfeiturehearings,indigencehearings,andjuvenilepleas.Inadditiontothejudicialfunctionsobserved bythegeneralpublicinopencourt,theMunicipalJudgedeterminescourtpolicies,reviewschangesinapplicablelaws, andrevisespoliciesandproceduresinaccordancewithapplicablestatutorymandates.TheJudgedetermines ¬´¨¢¨¯ «ϭ¨¤²¢§¤£´«¤² £¨²²´¤²¬´¨¢¨¯ « ±±¤²³ £¨²¯¤¢³¨®¶ ±± ³²aswellaswarrantsfortheseizureof dangerousanimals.ThisisdoneprimarilytoexpeditetheprocessingofoffensesunderinvestigationbytheDenton PoliceDepartment.Asamagistrate,theMunicipalCourtJudgehearsanddecidespropertydispositionhearings, examining trials, protective orders, and mental health determinations. MAJOR DEPARTMENT GOALS 1.- ¨³ ¨Ǿ ±¤ϭ¨¤Ǿ £ ¤§ ¢¤ ¥ ¨± £ ¨¬¯ ±³¨ « ©´£¨¢¨ « ²¸²³¤¬ȁ %²´±¤ ¤¥ϭ¨¢¨¤³ £ ³¨¬¤«¸ £¨²¯®²³¨® ®¥ ¬´¨¢¨¯ « ¢®´±³ ¢ ²¤² £ ¢®««¤¢³¨® ®¥ ϭ¨¤² ²²¤²²¤£ȁ 2. 3.Ensure timely and proper magistrate and arraignment processes for defendants in custody. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.2¤µ¨¤¶ £ ±¤ϭ¨¤ ¬´¨¢¨¯ « ¢®´±³ ¨³¤± « ¯±®¢¤£´±¤² ³® ¬ ·¨¬¨¹¤ ¤¥ϭ¨¢¨¤¢¸ ¶§¨«¤ ¤²³ ¡«¨²§¨¦ ¯±®¢¤²²¤² ³® ensure that all defendants are treated in a fair and uniform fashion. 2.Prepare and organize judicial policies, directives, and communications to staff and public. 3.Continue to simplify promulgated court forms and procedures for case disposition. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Cases processed 49,20053,00045,0004,700 2.Jury trials/Non-jury Trials 180/2,150200/4,000150/4,000150/4,000 3.Non-jury trials set 3,0003,4003,6003,600 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Cases disposed (monthly) 3,9004,5004,3004,400 2.Warrants issued (monthly) 1,0701,8001,1001,100 3.Length of court docket (hours) 2.002.001.501.50 90 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY MUNICIPAL JUDGE DEPARTMENT SUMMARY 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED '¤¤± « 2¤²®´±¢¤²͡ ΒΒΗǾΕΑΑ͡ ΓΏΑǾΕΔΕ͡ ΒΖΑǾΕΔΕ͡ ΒΔΓǾΗΗΒ TOTAL RESOURCES͡ ΒΒΗǾΕΑΑ͡ ΓΏΑǾΕΔΕ͡ ΒΖΑǾΕΔΕ͡ ΒΔΓǾΗΗΒ 2008-09 2009-10 2009-10 2010-11 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤²͡ ΑΘΓǾΗΓΗ͡ ΒΔΏǾΕΐΕ͡ ΒΑΏǾΕΐΕ͡ ΒΑΏǾΕΖΗ - ³¤±¨ «² ǉ 3´¯¯«¨¤² ΐǾΖΓΑ ΓǾΘΓΔ ΓǾΘΓΔ ΓǾΘΓΒ )²´± ¢¤ ΒǾΏΑΓ ΒǾΏΓΐ ΒǾΏΓΐ ΒǾΏΔΕ -¨²¢¤«« ¤®´² ΐΗ ȃ ȃ ȃ /¯¤± ³¨®² ΕǾΕΔΗ ΔǾΗΖΏ ΔǾΗΖΏ ΔǾΓΘΔ 4± ²¥¤±² ΒΑǾΒΒΑ ΒΗǾΐΗΓ ΒΗǾΐΗΓ ΑΏǾΖΐΐ TOTAL EXPENDITURES͡ ΒΒΗǾΕΑΑ͡ ΓΏΑǾΕΔΕ͡ ΒΖΑǾΕΔΕ͡ ΒΔΓǾΗΗΒ PERSONNEL BY DIVISION 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΑȁΔΏΑȁΔΏΑȁΔΏΑȁΔΏ MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤±¤ ±¤ ® ¬ ©®± ¡´£¦¤³ ¨³¤¬²ȁ4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤¥«¤¢³² ±¤£´¢³¨® ®¥ ͡ΒΐǾΏΘΔǾ £¤³ ¨«² ¯±®µ¨£¤£ ¨ ³§¤ "´£¦¤³ /µ¤±µ¨¤¶ ²¤¢³¨®ȁ 91 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY POLICE AND ANIMAL SERVICES PROGRAM DESCRIPTION ThemissionoftheDentonPoliceDepartmentistopositivelyimpactthequalityoflifethroughoutthecommunity.The PoliceDepartmentiscommittedtoformingpracticalpartnershipswiththecitizenry,whichincludeamutualgoal- settingprocessaimedatresolvingproblems,reducingfear,preservingthepeace,andenforcingthelaw,thereby providing a safer environment for all citizens. MAJOR DEPARTMENT GOALS 1.Continuetodevelopandenhancetheautomatedinformationsystemsandcrimeanalysiscapabilities ³® ¯±®µ¨£¤ ²³ ³¨²³¨¢ « «¸²¨² ®¥ ¢±¨¬¤ ¨ ±¤ « ³¨¬¤ ¡¸ ¯®«¨¢¤ ®¥ϭ¨¢¤±² ® ¯ ³±®«ȁ 2.Combine technological capabilities with problem solving tools (Consultation, Adaptation, and Mobilization) in an effort to maximize resources to effectively address criminal activity. 3.$¤µ¤«®¯ ¤¶ &¨µ¤ȃ9¤ ± 3³± ³¤¦¨¢ 0« Ǿ ³¨¤£ ³® ϭ¨ ¢¨ « ¥®±¤¢ ²³Ǿ ¶¨³§ ¤¬¯§ ²¨² ® ¢±¨¬¤ ±¤£´¢³¨® ³§±®´¦§ ³§¤ COMPStat (computer statistic) philosophy, expansion of facilities, and personnel enhancements. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.Continue the development of the Crime Awareness Response Evaluation (CARE) philosophy, including the ¢ ¯ ¡¨«¨³¸ ³® ¤¥¥¤¢³¨µ¤«¸ £ ¤¥ϭ¨¢¨¤³«¸ ¢ ¯³´±¤Ǿ ±¤³±¨¤µ¤Ǿ £ «¸¹¤ ²³ ³¨²³¨¢ « £ ³ Ǿ ² ¶¤«« ²Ǿ ¨³¤± « communication and information sharing. 2.Continue to upgrade technological capabilities, ensuring that computer systems and equipment are functional and ²¤±µ¤ ³§¤ £¤¯ ±³¬¤³ ³® ³§¤¨± ¬ ·¨¬´¬ ¯®³¤³¨ «Ǿ ¶¨³§ ¤¬¯§ ²¨² ® ¬®µ¤¬¤³ ³®¶ ±£ ϭ¨¤«£ȃ¡ ²¤£ ±¤¯®±³¨¦ȁ 3.Identify and pursue sources of funding for additional personnel and equipment to meet the requirements of the strategic plan and address increased workload resulting from projected growth and additional service demands and expectations. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Calls for Service 79,75781,72081,00082,620 2.4± ¥ϭ¨¢ !¢¢¨£¤³² 2,9182,9322,6752,700 3.Part 1 / Part 2 Offenses 3,791 / 7,1873,564 / 7,3613,480/6,6323,450/6,500 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Average Response Time (dispatch to 5:466:005:345:30 arrival) 2.4± ¥ϭ¨¢ #¨³ ³¨®² 30,40735,00032,00033,000 3.Part 1 / Part 2 Offenses Cleared 30.8% / 65.4%27.0% / 66.0%28.4% / 65.3%28% / 66% 92 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY POLICE AND ANIMAL SERVICES DEPARTMENT SUMMARY 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Auto Pound Fees 8,731 7,000 5,000 6,000 Police Escort & Guard Fees 15,685 17,000 21,200 21,600 False Alarm Fees 50,932 35,700 38,000 38,000 4± ¥ϭ¨¢ȝ0®«¨¢¤ 2¤¯®±³² 36,213 35,700 36,900 37,200 Arrest Fees 141,936 - - - Denton Municipal Fines 1,751,637 - - - Parking Fines 88,921 - - - Police Phone Commission 11,575 18,200 10,000 10,000 Parking Meter Receipts 22,052 17,725 17,725 17,900 Contract - DISD 6,250 - - - DISD Contribution - SRO 43,023 34,200 44,900 45,500 County Vehicle Reg Fee 125,132 126,000 126,000 129,100 Animal Carcass Pick-Up1,3072,2811,3001,350 Animal Pound Fees159,000158,822165,000165,000 General Resources 19,952,420 23,024,243 22,511,846 22,242,900 TOTAL RESOURCES$ 22,414,814$ 23,476,871$ 22,977,871$ 22,714,550 2008-09 2009-10 2009-10 2010-11 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Animal Services$ 757,655$ 775,781$ 841,781$ 731,206 Police 21,657,159 22,701,090 22,136,090 21,983,344 TOTAL EXPENDITURES$ 22,414,814$ 23,476,871$ 22,977,871$ 22,714,550 PERSONNEL BY DIVISION 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Animal Services 8.00 8.00 8.00 8.00 Police 217.23 217.23 217.23 222.23 TOTAL PERSONNEL 225.23 225.23 225.23 230.23 93 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLICSAFETY POLICEANDANIMALSERVICESDEPARTMENTSUMMARY 200809200910200910201011 EXPENDITURESBYCLASSIFICATIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 94 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION RESOURCE, EXPENDITURE, AND PERSONNEL SUMMARY 2010-11 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Airport Fees$ 459,358$ 582,439$ 554,421$ - Street Cut Reimbursements 310,842 245,000 260,000 309,000 State Signal Reimbursement 16,062 16,062 16,062 16,062 General Resources 6,520,552 6,858,005 6,486,525 7,681,636 TOTAL RESOURCES$ 7,306,814$ 7,701,506$ 7,317,008$ 8,006,698 2008-09 2009-10 2009-10 2010-11 ACTUALBUDGETESTIMATEADOPTED Personal Services$ 2,987,735$ 3,158,925$ 3,128,125$ 2,843,931 Materials & Supplies 102,188 103,432 49,089 90,199 Maintenance & Repairs 2,319,890 2,513,740 2,703,571 3,349,837 Insurance 81,226 79,969 79,969 66,002 Miscellaneous 6,214 10,383 6,425 10,650 Operations 1,570,861 1,633,036 1,150,344 1,486,034 Transfers 175,856 202,021 199,485 160,045 Fixed Assets 62,844 - - - TOTAL EXPENDITURES$ 7,306,814$ 7,701,506$ 7,317,008$ 8,006,698 PERSONNEL BY DEPARTMENT 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Airport4.004.004.00 - Streets27.0027.0027.0027.00 Transportation Operations1.001.001.001.00 4± ¥ϭ¨¢ /¯¤± ³¨®²11.0011.0011.0011.00 TOTAL PERSONNEL 43.0043.0043.0039.00 95 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION STREETS, TRAFFIC, AND TRANSPORTATION OPERATIONS PROGRAM DESCRIPTION 3³±¤¤³Ǿ4± ¥ϭ¨¢Ǿ £4± ²¯®±³ ³¨®/¯¤± ³¨®²¯±®µ¨£¤¥®±³§¤² ¥¤®¯¤± ³¨® £¬ ¨³¤ ¢¤oftheCitystreets,and supportservicesforthetransportationsystemsandindustry.TheStreetDepartmentisresponsibleforrepairing potholes,utilitycutsandminorstreetfailures,cracksealing,aswellasmajoroverlaysandtotalstreetreconstruction. 4§¤4± ¥ϭ¨¢$¤¯ ±³¬¤³¬®¨³®±²³± ¥ϭ¨¢µ®«´¬¤²Ǿ¬ ¨³ ¨²³± ¥ϭ¨¢²¨¦ «²Ǿ¯ µ¤¬¤³¬ ±ª¨¦²Ǿ £²¨¦ ¦¤ȁ"®³§ departmentsrespondtocitizenrequests,provideemergencyresponse,managetransportationissues,reviewnew development,andassurecompliancewithfederal,state,andlocalstandards.TheTransportationOperationssupport transportationrelatedplanningactivitiesfortheregionaltransportationinfrastructuretoimprovemobilityand enhanceairquality;allofwhichimpactsthequalityoflifeandeconomicvitalityoftheCityofDentonandsurrounding region. MAJOR DEPARTMENT GOALS 1.Protect the investment in public streets through preventative maintenance and reconstruction while improving ¤¥ϭ¨¢¨¤¢¸ £ ¯±®£´¢³¨µ¨³¸ȁ 2.#®³¨´¤ ¨³¤±²¤¢³¨® ¢¢¨£¤³ ¬®¨³®±¨¦Ǿ ³± ¥ϭ¨¢ ²¨¦ « ¨¬¯±®µ¤¬¤³ ¯±®¦± ¬ ³¨¬¨¦²Ǿ £ ¢®®±£¨ ³¨® ¯±®¦± ¬² ¶§¨«¤ ££¨¦ ¨£¤¯¤£¤³ ³± ¥ϭ¨¢ ²¨¦ «² £ ´²¨¦ ± £¨® ¢®³±®««¤£ £¤µ¨¢¤²ȁ 3.Coordinate City of Denton efforts with regional transportation organizations to improve mobility and air quality through transportation initiatives. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.#®²³±´¢³ # ¯¨³ « )¬¯±®µ¤¬¤³ 0±®¦± ¬ ¯±®©¤¢³² ¤¥ϭ¨¢¨¤³«¸ ¶§¨«¤ ª¤¤¯¨¦ ¤·¯¤²¤² «®¶ £¤²¯¨³¤ §¨¦§«¸ ¨ϭ« ³¤£ material costs. 2.Ensure timely completion of projects by effectively increasing in-house productivity and coordinating with sub- contractors for street construction projects, signal upgrades, and pavement markings. 3.CoordinateconstructionphaseoftheDowntownDentonTransitCenterandcoordinateeffortswithDentonCounty Transit Authority's construction of the A-train. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Pavement Markings (Linear Feet)/ 103,749/11,129370,000/7,500370,000/7,500225,000/5,000 Buttons 2.Street Base failures, Utility Cuts (Square Feet)/Reconstruction (Lane Mile)189,000/12132,000/14221,000/14235,000/16 3.Signs/Signals Serviced 1,510/1,2363,000/1,2001,456/9283,000/1,000 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Cost per Sign/Signal Serviced $108.00/$151.86$37.80/$409.98$117.64/$170.69$37.80/$200.00 2.Asphalt Purchased in tons 62,52660,00065,00075,000 3.Curb & Gutter Repaired (Linear Feet) 9,5004,75010,00011,500 96 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION STREETS, TRAFFIC, AND TRANSPORTATION OPERATIONS DEPARTMENT SUMMARY 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Streets$ 310,842$ 245,000$ 260,000$ 309,000 4± ¥ϭ¨¢ /¯¤± ³¨®² 16,062 16,062 16,062 16,062 General Resources 6,511,720 6,928,200 6,569,332 7,681,636 TOTAL RESOURCES$ 6,838,624$ 7,189,262$ 6,845,394$ 8,006,698 2008-09 2009-10 2009-10 2010-11 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED Streets$ 4,314,756$ 4,475,492$ 4,314,938$ 5,302,242 4± ¥ϭ¨¢ /¯¤± ³¨®² 1,499,164 1,575,163 1,555,271 1,596,194 Street Lighting 698,896 783,032 637,159 735,000 Transportation Operations 325,808 355,575 338,026 373,262 TOTAL EXPENDITURES$ 6,838,624$ 7,189,262$ 6,845,394$ 8,006,698 PERSONNEL BY DIVISION 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Streets 27.00 27.00 27.00 27.00 4± ¥ϭ¨¢ /¯¤± ³¨®² 11.00 11.00 11.00 11.00 Transportation Operations 1.00 1.00 1.00 1.00 TOTAL PERSONNEL 39.00 39.00 39.00 39.00 97 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES STREETS,TRAFFIC,ANDTRANSPORTATIONOPERATIONSDEPARTMENTSUMMARY 200809200910200910201011 EXPENDITURESBYCLASSIFICATIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 98 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION AIRPORT OPERATIONS DEPARTMENT SUMMARY 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Airport$ 459,358$ 582,439$ 554,421$ - General Resources 8,832 (70,195) (82,807) - TOTAL RESOURCES$ 468,190$ 512,244$ 471,614$ - 2008-09 2009-10 2009-10 2010-11 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Airport$ 468,190$ 512,244$ 471,614$ - TOTAL EXPENDITURES$ 468,190$ 512,244$ 471,614$ - PERSONNEL 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Airport 4.00 4.00 4.00 - TOTAL PERSONNEL 4.00 4.00 4.00 - 2008-09 2009-10 2009-10 2010-11 EXPENDITURES BY CLASSIFICATION ACTUALBUDGETESTIMATEADOPTED Personal Services$ 241,025$ 300,785$ 296,985$ - Materials & Supplies5,8878,3005,800 - Repair & Maintenance 18,25353,86343,694 - Insurance 17,349 18,065 18,065 - Miscellaneous1,7201,2001,200 - Operations142,29598,74474,583 - Transfers27,55031,28731,287 - TOTAL EXPENDITURES$ 468,190$ 512,244$ 471,614$ - MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 The 2009-10 budget includes funding through the Airport Gas 4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ³§¤ !¨±¯®±³ Well Fund for the Southeast Access road, the ACLUD Survey, a operations and associated FTEs from the General Fund to the commercial tractor, Airport signage, a Maintenance Facility, newly established Airport Enterprise Fund. RADAR service, RAMP Grant Match, and designing of the Airport Entrance. 99 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 100 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES RESOURCE, EXPENDITURE, AND PERSONNEL SUMMARY 2010-11 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Williams Square Parking Fees$ 20,475$ 21,000$ 21,000$ 15,000 Cost of Service Transfer 3,269,760 3,909,438 3,909,438 4,138,942 General Resources 11,254,811 12,075,512 10,810,303 12,294,717 TOTAL RESOURCES$ 14,545,046$ 16,005,950$ 14,740,741$ 16,448,659 2008-09 2009-10 2009-10 2010-11 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 8,027,121$ 8,810,894$ 8,741,242$ 8,584,656 Materials & Supplies 224,941 295,280 212,101 265,423 Maintenance & Repair 505,953 555,241 546,390 561,610 Insurance 185,998 195,121 195,121 206,956 Miscellaneous 306,359 680,322 252,355 235,291 Operations 3,651,211 3,860,778 3,703,789 5,617,540 Transfers 1,620,893 1,586,694 1,065,223 962,939 Fixed Assets 22,570 21,620 24,520 14,244 TOTAL EXPENDITURES$ 14,545,046$ 16,005,950$ 14,740,741$ 16,448,659 PERSONNEL BY DIVISION 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Cable Television2.002.002.002.00 #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤13.3813.3813.3813.00 Economic Development 5.005.005.005.00 Facilities Management13.0012.0012.0012.00 Finance 23.7523.5025.0023.50 Human Resources12.0013.0013.0013.00 Internal Audit2.002.001.001.00 Legal Administration9.0012.0012.0013.00 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤3.003.003.003.00 TOTAL PERSONNEL 83.1385.8886.3885.50 101 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES CABLE TELEVISION PROGRAM DESCRIPTION TheCableTelevisionDepartmentisresponsibleforoperatingtheCity'scableTVstation(DTV)whichincludeslive broadcastingofallCityCouncilregularmeetings,worksessions,andPlanningandZoningCommissionmeetingsand worksessions.Thedepartmentproducesoriginalprogrammingsuchas"TheMayor'sMinute","LibraryLarry'sBig Day",and"DentonVentures".TheycreateandmaintainacurrentBulletinBoardSystem(BBS),aswellas,managethe Public Education Government (PEG) programming of DTV Newsbreak. MAJOR DEPARTMENT GOALS 1. Make city government more accessible to Denton citizens by informing them of City of Denton programs, services, and issues by coordinating live broadcasts, playbacks, and the bulletin board system producing quality programming in a 24/7 environment. 2.Assure cable franchise compliance with Federal Communications Commission (FCC) guidelines, state laws, and City ordinances. 3.Manage the production of PEG department programming including DTV Newsbreak. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 Plan the transition of Charter Communications from a local cable franchise agreement to a State-operated 1. franchise on January 1, 2011. Plan and implement new programming on City events, places, and people on DTV's Channels; and implement a 2. marketing strategy to increase channel viewership. 3.Supplement the PEG operating budget which experienced reduced funding beginning June 2008. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Bulletin board slidesN/A450450450 Hours per month of public meeting 90909090 2. coverage (including repeats) 3.Number of City stories on DTV 328300300320 Newsbreak 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES Percentage of City of Denton stories on 1.49%45%50%50% DTV Newsbreak 2.Number of hours PEG staff worked for 320350350350 other City departments 102 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE&COMMUNITYSERVICES CABLETELEVISION 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY200910FY201011 103 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES CITY MANAGER'S OFFICE PROGRAM DESCRIPTION Themissionof³§¤#¨³¸- ¦¤±͒²/¥ϭ¨¢¤Ȩ#-/ȩistofacilitatethesuccessoftheCityCouncil,theCityManager,and AssistantCityManagers.CMOstaffwilldothisthroughhighqualitycustomerservicetoallstakeholdersandcontinual interdepartmentalcollaboration.TheCMOstafffacilitatesinformationgatheringforandprovidesadministrative supporttotheCityCouncilandtheCityManagertoensuretheyadministerpolicyinamannerthatistransparent, accountable, and responsive to citizens' needs. MAJOR DEPARTMENT GOALS Identify strategies that assist in realizing the City's vision and mission as directed by policy makers and the City 1. Manager. 2.Serve as a role model for the organization in providing outstanding customer service. 3.Continue to build and strengthen interdepartmental relationships. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 Continue to provide a high level of customer service by responding to citizen inquiries by the end of the next 1. business day. Research best practices to improve citizen ease of access to public information through more effective and 2. ¤¥ϭ¨¢¨¤³ ´²¤ ®¥ ¤·¨²³¨¦ ³¤¢§®«®¦¨¤² £ ±¤²®´±¢¤²ȁ Ensure accuracy of agenda material and other documents to City Council by encouraging timely submission of all 3. £®¢´¬¤³² ³® ³§¤ #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤ȁ 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Council meetings/agendas4245 4545 2./¥ϭ¨¢¨ « ¢®¬¬¨³³¤¤ ¬¤¤³¨¦²3443 4339 3.Switchboard calls48,701 60,15038,93349,261 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES Open records requests completed within 1.100%100%100%100% required time frame 2.Special events/projects completed 100%100%100%100% successfully Requests for information responded to 3.100%100%100%100% within requested time frame 104 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE&COMMUNITYSERVICES CITYMANAGER'SOFFICE 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES 200910201011 PERSONNEL200809200910 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY200910FY201011 105 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES ECONOMIC DEVELOPMENT PROGRAM DESCRIPTION TheEconomicDevelopmentDepartment'sobjectiveistopromoteandassistpositivedevelopmentinDentonthrough programs,partnerships,andredevelopmentefforts.Thedepartmentactsastheliaisontopartnersinhighereducation, chambersofcommerce,developers,businesses,andfor²¯¤¢¨ϭ¨¢#)0¯±®©¤¢³²ȁ3³ ¥¥¢®¬¯¨«¤² ££¨²³±¨¡´³¤²¢®¬¬´¨³¸ statistics,information,andprovidesresponsestoconcernsandinformationalrequests.Thedirectorservesasthestaff liaison for the Economic Development Partnership Board. MAJOR DEPARTMENT GOALS 1.Facilitate economic development events and activities; such as business recruitment and retention, developer assistance, adaptive reuse, and master-plan capital improvement projects; such as the Walnut Street capital improvement project. 2.Promote economic development through implementation of four project areas; Downtown Development, Image and Marketing, Business Parks, and University of North Texas (UNT) Discovery Park. 3.Promote Denton through partnerships with the universities, Denton Independent School District (DISD), chambers of commerce, and Denton businesses. Also, act as staff support to the Economic Development Partnership Board in promoting other focus areas; such as retail recruitment, medical services, and downtown redevelopment. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.Coordination of Image and Marketing, Business Parks, North Texas Discovery Park, and Downtown Development action plans. 2.Work with the Chamber of Commerce, City departments, developers, and contractors to facilitate and expedite ¤¦®³¨ ³¨®² ¥®± «®¢ ³¨®² £ ¤·¯ ²¨®²Ǿ £ ¯³¨µ¤ ±¤´²¤ ¯±®©¤¢³²Ǿ £ ²¯¤¢¨ϭ¨¢ ¢ ¯¨³ « ¨¬¯±®µ¤¬¤³ ¯±®©¤¢³²ȁ 3.Assist groups and businesses to facilitate activities in the downtown area to increase retail sales and tax revenues. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Business recruitment and business N/AN/AN/A 50 retention visits 2.Business and tourism events N/AN/AN/A 12 hosted/assisted 3.Business research and assistance N/AN/AN/A 200 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Redevelopment grant applications N/A 10 10 17 processed 2.Business starts, relocations, and expansion N/A 9 10 10 assisted 3.Attendees at business and tourism eventsN/AN/AN/A 19,000 106 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES ECONOMIC DEVELOPMENT 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Cost of Service Transfer 217,682 342,707 342,707 352,988 General Resources 405,603 327,544 293,759 2,196,305 TOTAL RESOURCES$ 623,285$ 670,251$ 636,466$ 2,549,293 2008-09 2009-10 2009-10 2010-11 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 473,602$ 501,254$ 501,254$ 497,800 Materials & Supplies 21,053 45,855 22,855 38,435 Insurance 5,275 3,552 3,552 3,653 Miscellaneous 6,370 16,500 16,500 22,000 Operations 90,257 77,749 66,964 71,189 Transfers 26,728 25,341 25,341 25,860 Subtotal 623,285 670,251 636,466 658,937 380 Agreements - Ad Valorem - - - 96,000 380 Agreements - Sales Tax - - - 1,788,356 Chamber of Commerce Contribution - - - 6,000 Subtotal - - - 1,890,356 TOTAL EXPENDITURES$ 623,285$ 670,251$ 636,466$ 2,549,293 PERSONNEL 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 5.005.005.005.00 MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤ ΑΏΏΘȃΐΏ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ #§ ¬¡¤± ®¥ #®¬¬¤±¢¤ contribution for economic development. The 380 Agreements for Ad Valorem and Sales Tax rebates are ±¤ϭ«¤¢³¤£ ² %¢®®¬¨¢ $¤µ¤«®¯¬¤³ ¤·¯¤£¨³´±¤ ¨ ³§¤ ΑΏΐΏȃ 11 budget. Details are provided in the Budget Overview section. 4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ ͡ΖΑǾΏΏΏǾ details provided in the Budget Overview section. 107 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FACILITIES MANAGEMENT PROGRAM DESCRIPTION TheFacilitiesManagementDepartmentisresponsibleforbuildingmaintenance,janitorialservices,utilityservices,and identification/securityaccessbadgesformultiplemunicipalbuildings.Majorandminorrenovationprojectsarealso performed.Thedepartmentmaintainsconstructioncontractswhichincludesthehiringandsupervisionofarchitects andconsultantsalongwithspaceplanning.Inaddition,thisdepartmentperformsCapitalImprovementProgram(CIP) verticalbuildingconstruction(excludingconstructionofelectricsubstations,liftstations,pumpstations,etc.).These tasksareaccomplishedbyprovidingqualityfacilitymanagement,service,andconstructionmanagementfor interdepartmental customers who serve our citizens. MAJOR DEPARTMENT GOALS 1.Provide project administration, construction management, and evaluation of City facilities during construction and maintenance. Work to make the City more effective in service provision while becoming more efficient in the use of City resources. 2.Implement the adopted Capital Improvement Program, completing projects on time and providing accurate and timely reporting. 3.Continue to provide a 24/7 on-call system for maintenance of City facilities in an aesthetically pleasing and orderly manner. This instills employee pride and efficiency and increases public approval. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.Continue Capital Improvement Program (CIP) and facility construction for FY 2011. This includes the Public Safety Training Facility, HVAC/Roof/Flooring replacement program, Animal Control, DCTA, Fuel Island/Truck Wash, DME Communications Building, DME Parking Structure, and any other approved building projects. 2.Continue special CIP projects such as improving existing American Disabilities Act (ADA) accommodations and other facility maintenance areas. 3.Analyze and track expenditures in facilities areas for cost effectiveness. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Number of buildings maintained38383737 2.Square footage maintained668,406682,106679,911679,911 3.Number of service calls/work orders11,18812,10012,50012,500 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Service calls completed on-time 80%75%75%75% 2."Off-hours" requests completed 100%100%100%100% 3.Projects completed on-time/within 90%90%85%85% budget 108 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE&COMMUNITYSERVICES FACILITIESMANAGEMENT 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY200910FY201011 109 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES HUMAN RESOURCES PROGRAM DESCRIPTION TheHumanResourcesDepartmentisapartnerthatprovidesdepartmentswithintheorganizationadvice,support, andrecommendationstoeffectivelyutilizeandmanagetheCity'shumanresources.Thedepartment'sstrategicroleis toprovideanavenuebywhichmanagerscanattractandretainqualityemployees.Thisincludesacompetitive ¢®¬¯¤² ³¨® £¡¤¤ϭ¨³²¯ ¢ª ¦¤Ǿanactiveworkforcediversityprogram,arecruitingprogram,trainingprograms, and providing recommendations concerning short and long term strategic human resource management decisions. MAJOR DEPARTMENT GOALS Create an enjoyable and inclusive work environment for all employees showing that the organization cares and 1. appreciates them while facilitating an environment of trust, openness, and effective communication. Assist with the continuous training and development of all employees to help create a knowledgeable, productive, 2. and motivated workforce. !²²¨²³ ²´¯¤±µ¨²®±² ¨ ¬ ¨³ ¨¨¦ ¢®¬¯«¨ ¢¤ ¶¨³§ ¥¤£¤± «Ǿ ²³ ³¤Ǿ £ «®¢ « « ¶² ¶§¨«¤ ®¯¤± ³¨¦ ² ¥¤ £ ¤¥ϭ¨¢¨¤³ 3. departments and motivating employees to put forth their best effort. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.Analyze supervisor skill gaps and implement proactive measures to address these skill gaps (i.e. quarterly roundtables). 2.Improve Human Resource processes through implementation of new software and redevelopment of Intranet/Internet site. Implement a coordinated on-boarding system to better acclimate new employees to the City of Denton. 3. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES New hires (including temp/seasonal)303360250295 1. Number of workshops deployed 2. 1201087989 Employee disciplinary 3.10811592100 actions/investigations 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Turnover (excluding seasonal) 5.14%10.00%5.00%5.50% Participant hours for training 2. 7,9266,6795,0086,232 3.Hours spent on employee 366350600400 disciplinary actions/investigations 110 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE&COMMUNITYSERVICES HUMANRESOURCES 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY200910FY201011 111 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES INTERNAL AUDIT PROGRAM DESCRIPTION TheInternalAuditDepartmentprovidesanindependentappraisaloftheCity'soperationsandinternalcontrols.The departmentprovidestheCityCouncilandmanagementwithreviewsandrecommendationsforimprovementof performance,reductionsof¢®²³Ǿ £¬¨¨²³± ³¨µ¤ £±¤²®´±¢¤¤¥ϭ¨¢¨¤¢¨¤²Ǿ £±¨²ª «¸²¨²ȁ4§¤£¤¯ ±³¬¤³͒² ´ « plan focuses on the organization's goals and current audit service needs. MAJOR DEPARTMENT GOALS Work with the City Council and City management to ensure organizational and management objectives are met. 1. 2.%²´±¤ #¨³¸ ±¤²®´±¢¤² ±¤ ´²¤£ ¤¢®®¬¨¢ ««¸ £ ¤¥ϭ¨¢¨¤³«¸ȁ Identify and minimize the risks or potential liabilities to the City. 3. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.Analyze and review the City's risks and provide necessary audit services as determined by the current needs of the organization. Develop an annual plan and a 5-year plan based on the goals of the organization and current audit needs. 2. Provide management with recommendations for improvement. 3. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Scheduled special audits 8 10 10 10 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Audits completed 100% 100% 100% 100% Recommendations implemented 2. 75% 75% 75% 75% 112 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES INTERNAL AUDIT 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Cost of Service Transfer 59,371 65,433 65,433 33,698 General Resources 261,691 302,508 215,988 129,525 TOTAL RESOURCES$ 321,062$ 367,941$ 281,421$ 163,223 2008-09 2009-10 2009-10 2010-11 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 287,790$ 294,877$ 229,990$ - Materials & Supplies 3,648 3,700 602 - Maintenance & Repair 110 400 - - Insurance 1,890 1,367 1,367 1,409 Operations 17,872 57,776 39,641 150,739 Transfers 9,752 9,821 9,821 11,075 TOTAL EXPENDITURES$ 321,062$ 367,941$ 281,421$ 163,223 PERSONNEL 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 2.002.001.001.00 MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤ ΑΏΏΘȃΐΏ ¡´£¦¤³ ¤²³¨¬ ³¤ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ΐ &4%Ǿ 3±ȁ 4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ΐ &4%Ǿ 3±ȁ !´£¨³®± ³® Auditor to the Finance Department.the Finance Department. The funding for the City Auditor is ±¤ϭ«¤¢³¤£ ¨ ®´³²¨£¤ ¢®³± ¢³ ²¤±µ¨¢¤²ȁ 4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ ͡ΕΕǾΗΏΔǾ details provided in the Budget Overview section. 113 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES LEGAL ADMINISTRATION PROGRAM DESCRIPTION TheLegalDepartmentservesasgeneralcounseltotheCityofDentonandprovidestransactionalandadvisoryservices andlitigationservicesinsupportof³§¤#¨³¸#®´¢¨«Ǿ¡® ±£²Ǿ £#¨³¸²³ ¥¥ȁ4§¤®¥ϭ¨¢¤¥´±³§¤± ¯¯±®µ¤²allproposed ordinancesbeforetheCityCouncil,draftsallproposedordinancesgrantingfranchises;inspectsandreviewspapers, documents,contractsandotherinstrumentsinwhichtheCitymaybeinterested.Inaddition,aprosecutorisprovided through the department to represent the State of Texas in Municipal Court proceedings. MAJOR DEPARTMENT GOALS 1.Achieve favorable results in pending litigation. 2.Provide prompt and appropriate advice to City Council, City management and City boards. 3.Enhance the quality of the transaction work performed for the City. 4.Continue to conduct workshops with City departments to enhance their working knowledge of routine legal matters in order to limit the need for ongoing legal advice. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.#®³¨´¤ ³® ¬®¨³®± £ ±¤¯®±³ ³® #¨³¸ #®´¢¨« ® ³§¤ ¤¥ϭ¨¢¨¤¢¸ ®¥ ³§¤ ,¤¦ « $¤¯ ±³¬¤³ȁ 2.Consider and prudently implement reorganization methods that enhance the quality of legal services, results in prudent expenditures of the City's money which may include the continued use of outside counsel for specialized areas of law. 3.Continue code revision project by updating obsolete portions of the City Code. 4.Accomplish the goals established by the Council Performance Review Committee for the Legal Department. *The Legal Department is in the process of revising their workload and productivity measures. New information will be included in future documents. 114 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE&COMMUNITYSERVICES LEGALADMINISTRATION 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY200910FY201011 115 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES PUBLIC COMMUNICATIONS OFFICE PROGRAM DESCRIPTION 4§¤0´¡«¨¢#®¬¬´¨¢ ³¨®²/¥ϭ¨¢¤Ȩ0#/ȩ ²²¨²³²³§¤®±¦ ¨¹ ³¨®¶¨³§³§¤£¨²²¤¬¨ ³¨®ofinformationtothepublic.The departmentconductsprogramswhicharedesignedtoinformandeducatecitizensregardingCityprograms,services,and ¨²²´¤²ȁ4§¤0´¡«¨¢#®¬¬´¨¢ ³¨®²/¥ϭ¨¢¤§¤«¯²tocreateandmaintainapositivepublicimageoftheCity.Oversightis providedregardingtheCity'sWebsite.Thedepartmentfacilitatesinternalcommunicationinordertokeepemployees informed.Advertising,printmaterial,andpublicrelationssupportisprovidedalongwithpubliceducationeffortstoenhance programs for the Utilities Department. MAJOR DEPARTMENT GOALS 1.Provide quality print, media, and communication plans including marketing and advertising production support to all City departments. 2.Implement a total communications approach to ensure that the City speaks with one voice and that the message is consistent. 3.Expand communication efforts to reach the community including new and expanded demographics more frequently, ¤¥¥¤¢³¨µ¤«¸Ǿ £ ¤¥ϭ¨¢¨¤³«¸ȁ MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.7®±ª ¶¨³§ 7 ³¤±²§¤£ $¨µ¨²¨® ³® §¤«¯ ¥´«ϭ¨«« ³§¤ ¯´¡«¨¢ ¤£´¢ ³¨® £ ¨µ®«µ¤¬¤³ ¢®¬¯®¤³ ¥®± ³§¤ #¨³¸͒² ²³®±¬ ¶ ³¤± permit. 2.Drive the City's Communicators group to review external communications to ensure uniform content and consistent message (through the use of PCO-produced style guides). 3.Utilize new technologies and untapped resources to better communicate with the public (e.g. social media outlets). 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Educational Programs & Events 35 35 36 38 2.Print/advertising materials produced 105 100 100 105 3.Percentage Web time support for content 40% 25% 30% 30% 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Average Monthly Front-page Web site Visits N/A 50,000 60,000 65,000 2.Social Media Participation (City-wide) N/A 1,359 1,800 3,600 116 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE&COMMUNITYSERVICES PUBLICCOMMUNICATIONSOFFICE 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY200910FY201011 117 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FINANCE PROGRAM DESCRIPTION TheFinanceDepartmentiscomprisedoftheAccounting,BudgetandTreasury,andFinanceAdministrationdivisions. Thedepartmentisresponsibleforavarietyoffunctions.Theseinclude:accountsreceivableandpayable,payroll,cash ¬ ¦¤¬¤³Ǿ¬ ¦¨¦³§¤#¨³¸͒²¨µ¤²³¬¤³¯®±³¥®«¨®Ǿ£¤¡³¬ ¦¤¬¤³Ǿ¡´£¦¤³¨¦Ǿ £«®¦ȃ± ¦¤ϭ¨ ¢¨ « ¯« ¨¦¥´¢³¨®²ȁ4§¤£¤¯ ±³¬¤³¯±®£´¢¤²°´ ±³¤±«¸ϭ¨ ¢¨ «±¤¯®±³²Ǿ¯±¤¯ ±¤²³§¤#®¬¯±¤§¤²¨µ¤!´ « Financial Report (CAFR) and the Annual Program of Services (Budget). MAJOR DEPARTMENT GOALS 1.0« ¥®± ³§¤ #¨³¸͒² ϭ¨ ¢¨ « ¥´³´±¤ £ ¤²´±¤ ³§ ³ ³§¤ #¨³¸ ±¤¬ ¨² ϭ¨²¢ ««¸ ²®´£ȁ 2.Prepare an annual operating and capital improvement program budget that includes the City's plan for providing services. 3.0±®µ¨£¤ ϭ¨ ¢¨ « ¨¥®±¬ ³¨® ³® «« ´²¤±² ¨ ³§¤ ¥®±¬Ǿ ³§¤ ¥±¤°´¤¢¸Ǿ £ ³§¤ ³¨¬¤«¨¤²² ¤¤£¤£ ¥®± ¬ ¦¤¬¤³ decisions. MAJOR OBJECTIVES FOR FISCAL YEAR 2010-11 1.Assist with the preparation of a needs assessment and gap analysis of the Human Resources module in JD Edwards. 2.Implement new contract for bank depository services. 3.Develop strategic plan for all city wide services. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES Accounts Payable documents processed 1. 61,81074,61963,00063,000 per year 2.Payroll checks per month 3,2003,2003,2003,200 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Department budgets 111112112113 reviewed/monitored Vendor invoices processed within 30 2. 90%100%90%90% days 3.Investment return achieved/benchmark 1.63%/0.29%1.00%/0.22%1.00%/0.25%1.75%/1.00% rate 118 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FINANCE DEPARTMENT SUMMARY 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Williams Square Parking Fees$ 20,475$ 21,000$ 21,000$ 15,000 Cost of Service Transfer-Accounting 438,124 540,605 540,605 590,521 Cost of Service Transfer-Budget/Treasury 249,065 251,549 251,549 259,095 Cost of Service Transfer-Finance Admin 51,464 56,830 56,830 58,535 General Resources 1,619,802 2,365,801 2,333,866 2,247,599 TOTAL RESOURCES$ 2,378,930$ 3,235,785$ 3,203,850$ 3,170,750 2008-09 2009-10 2009-10 2010-11 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED Accounting$ 1,359,155$ 1,640,234$ 1,605,675$ 1,609,526 Budget and Treasury 730,328 1,291,969 1,265,850 1,261,868 Finance Administration 289,447 303,582 332,325 299,356 TOTAL EXPENDITURES$ 2,378,930$ 3,235,785$ 3,203,850$ 3,170,750 PERSONNEL BY DIVISION 2008-09 2009-10 2009-10 2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Accounting15.0015.0015.0015.00 Budget and Treasury 6.756.507.006.50 Finance Administration2.002.003.002.00 TOTAL PERSONNEL 23.7523.5025.0023.50 119 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FINANCE DEPARTMENT SUMMARY 2008-09 2009-10 2009-10 2010-11 EXPENDITURES BY CLASSIFICATION ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,969,642$ 2,136,169$ 2,148,833$ 2,151,467 Materials & Supplies66,38080,65064,94884,039 Repair & Maintenance 675 675 675 675 Insurance 21,972 16,271 16,271 16,607 Miscellaneous1,3501,3501,3801,440 Operations127,943846,050814,783779,120 Transfers190,968154,620156,960137,402 TOTAL EXPENDITURES$ 2,378,930$ 3,235,785$ 3,203,850$ 3,170,750 MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 "´£¦¤³Ȁ ΑΏΏΘȃΐΏ ¤²³¨¬ ³¤ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ȁΔ &4% ¥®± !¢¢®´³¨¦Ȁ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ΐ &4%Ǿ Budget Intern. Business Information Analyst to Tech Services and the addition of 1 FTE , Sr. Auditor position from the Finance Admin Division. &¨ ¢¤ !£¬¨Ȁ ΑΏΏΘȃΐΏ ¡´£¦¤³ ¤²³¨¬ ³¤ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ "´£¦¤³Ȁ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ¤«¨¬¨ ³¨® ®¥ ³§¤ ȁΔ &4%Ǿ 1 FTE , Sr. Auditor to the Finance Admin division from the Budget Intern position. Internal Audit department. &¨ ¢¤ !£¬¨Ȁ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ΐ &4%Ǿ Sr. Auditor position to the Accounting division. 4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ ͡ΒΐǾΐΐΏǾ details provided in the Budget Overview section. 120 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES NON-DEPARTMENTAL 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Cost of Service Transfer$ 269,676$ 302,780$ 302,780$ 311,863 General Resources 2,725,072 2,354,717 1,591,626 1,387,692 TOTAL RESOURCES$ 2,994,748$ 2,657,497$ 1,894,406$ 1,699,555 2008-09 2009-10 2009-10 2010-11 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Unemployment Insurance$ 34,759$ 50,000$ 50,000$ 50,000 Medical Insurance 35,724 - - - Materials and Supplies 71 - - - Code Supplements 7,690 10,000 10,000 10,000 &«¤· "¤¤ϭ¨³² 0« 33,904 25,000 25,000 50,000 Refund Prior Year Revenue 38,771 - - - Chamber Contribution 77,497 78,000 78,000 - Campus Theatre Utilities 51,573 55,000 55,000 55,000 Fuel Contigency 10,000 235,126 - - 150,000 - - - Compensated Absences Contingency Dues and Publications 112,621 25,000 45,000 54,563 Miscellaneous 42,104 100,000 100,000 200,000 Tuition Reimbursement 18,715 - - - Civil Service Exams 16,692 - - - Vehicle Maintenance - 52,671 52,671 - Special Services 275,426 171,000 172,623 171,000 Miscellaneous - 59,716 59,716 - Audit Expenditures 141,000 - - - Cost Allocation 14,200 - - - Collection Expense 347 - - 14,205 Denton County Appraisal District 359,552 - - - Engineering Transfer 509,825 623,125 623,125 620,000 Travel Expense - - 80,469 - Legislative Travel - - 10,671 - School & Seminar - - 26,424 - Bank Depository 175,996 - - - Transfer to Capital Projects 463,568 500,000 - - Transfer to Water Shed Protection 100,000 103,000 103,000 106,090 Transfer to Water Fund - 5,000 5,000 7,000 Transfer to Solid Waste - 34,304 17,152 - Transfer to Fleet Services Fund 124,361 - - - Transfer to Material Mgmt 268,906 256,769 256,769 252,206 Transfer to Other Fund - 30,000 30,000 23,900 Transfer To Customer Service 81,446 93,786 93,786 85,591 TOTAL EXPENDITURES$ 2,994,748$ 2,657,497$ 1,894,406$ 1,699,555 121 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 122 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND 2010- 11 The General Debt Service Fund accumulates and makes payments of principal and interest on long term debt secured by the general taxing powers Resources include an applicable portion of the Ad Valorem Tax Levy and related interest income, as well as transfers from internal service funds for their portion of the debt service payment. DEBT MANAGEMENT SUMMARY A. Debt Issuance. The City will issue debt primarily for the purpose of acquiring or constructing capital ²²¤³² ¥®± ³§¤ ¦¤¤± « ¡¤¤ϭ¨³ ®¥ ¨³² ¢¨³¨¹¤² £ ³® ««®¶ ¨³ ³® ¥´«ϭ¨«« ¨³² µ ±¨®´² ¬¨²²¨®² ² ¢¨³¸ȁ $¤¡³ may be issued for the purposes of purchasing land or rights-of-way and/or improvements to land, for construction projects to provide for the general good, or for capital equipment. B. Types of Debt. 1. General Obligation Bonds (GOs). General Obligation Bonds will be used only to fund capital assets of the general government and are backed by the full faith and credit of the City and its ad valorem tax authority. They are not to be used to fund operating needs of the City. General Obligation Bonds must be authorized by a vote of the citizens of the City of Denton. 2. Revenue Bonds (RBs). Revenue Bonds will be issued to provide for the capital needs of any activities where the capital requirements are necessary for continuation or expansion of a service which produces revenue and for which the asset may reasonably be expected to provide for an income stream to fund the debt service requirements. Prior to FY 2009-10 the City of Denton issued ´³¨«¨³¸ ²¸²³¤¬ ±¤µ¤´¤ ¡®£² ¥®± «« ´³¨«¨³¸ ϭ¨ ¢¨¦ ¤¤£²ȁ "¤¦¨¨¦ ¨ *´¤ ΑΏΐΏǾ ¬ ¦¤¬¤³ ¤«¤¢³¤£ ³® £¨²¢®³¨´¤ ³§¨² ¯± ¢³¨¢¤ ¨ ¥ µ®± ®¥ ¨²²´¨¦ #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®ȁ 4§¤ ¯´±¯®²¤ ®¥ ³§¨² change is to take advantage of interest savings associated with the higher AA bond rating for COs. 3. #¤±³¨ϱ¨¢ ³¤² of Obligation (COs). #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ¬ ¸ ¡¤ ¨²²´¤£ ³®Ȁ Finance permanent improvements and land acquisition, the need for which arose between bond elections Finance costs associated with capital project overruns Acquire equipment/vehicles Leverage grant funding Renovate, acquire, construct facilities and facility improvements Construct street improvements Provide funding for master plans/studies Address necessary life safety needs In accordance with state law, a resolution authorizing publication of notice of intent to issue #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ²§ «« ¡¤ ¯±¤²¤³¤£ ¥®± ³§¤ ¢®²¨£¤± ³¨® ®¥ ³§¤ #¨³¸ #®´¢¨«ȁ 4§¤ ®³¨¢¤ ®¥ intent shall be published in a newspaper of general circulation in the City once a week for two ¢®²¤¢´³¨µ¤ ¶¤¤ª² ¶¨³§ ³§¤ ϭ¨±²³ ¯´¡«¨¢ ³¨® ³® ¡¤ ³ «¤ ²³ ϭ¨¥³¤¤ ȨΐΔȩ £ ¸² ¯±¨®± ³® ³§¤ ² «¤ £ ³¤ȁ #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ¬ ¸ ¡¤ ¡ ¢ª¤£ ¡¸ ³ · ¯«¤£¦¤ ´£¤± ¢¤±³ ¨ ¢¨±¢´¬²³ ¢¤² ² £¤ϭ¨¤£ ¡¸ law. They may also be backed by a combination of tax and revenue pledge eligible under state law. Some revenues are restricted as to the uses for which they may be pledged. Electric, Water, Wastewater, and Solid Waste revenues may be pledged without limit for Electric, Water, Wastewater, and Solid Waste purposes but may only be pledged up to $10,000 for non-utility system purposes. 4§¤ «¨¥¤ ®¥ ³§¤ ®¡«¨¦ ³¨® ¶¨«« ®³ ¤·¢¤¤£ ³§¤ ¤²³¨¬ ³¤£ ´²¤¥´« «¨¥¤ ®¥ ³§¤ ¯±®©¤¢³² ϭ¨ ¢¤£ȁ 123 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 4. Method of Sale. The City will use a competitive bidding process in the sale of bonds unless the nature of the issue warrants a negotiated bid. In situations where a competitive bidding process is ®³ ¤«¤¢³¤£Ǿ ³§¤ #¨³¸ ¶¨«« ¯±¤²¤³ ³§¤ ±¤ ²®² ¶§¸Ǿ £ ¶¨«« ¢³¨µ¤«¸ ¯ ±³¨¢¨¯ ³¤ ¶¨³§ ³§¤ ϭ¨ ¢¨ « advisor in the selection of the underwriter or direct purchaser. 5. Bidding Parameters. The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include: Limits between lowest and highest coupons Coupon requirements relative to the yield curve Method of underwriter compensation, discount or premium coupons Use of true interest cost (TIC) versus net interest cost (NIC) Use of bond insurance Deep discount bonds Call provisions C. Analysis of Financing Alternatives. Staff will explore alternatives to the issuance of debt for capital acquisitions and construction projects. These alternatives will include, but not be limited to: 1) grants in aid, 2) use of reserves, 3) use of current revenues, 4) contributions from developers and others, 5) leases, and 6) impact fees. D. Disclosure. Full disclosure of operations will be made to the bond rating agencies and other £¤¯®²¨³®±¨¤² ®¥ ϭ¨ ¢¨ « ¨¥®±¬ ³¨® ¨¢«´£¨¦ ³§¤ %«¤¢³±®¨¢ -´¨¢¨¯ « - ±ª¤³ !¢¢¤²² Ȩ%--!ȩ 3¸²³¤¬Ǿ as well as the Texas Municipal Advisory Council (State Information Depository) as required by the Securities and Exchange Commission (SEC) Rule 15c2-12. E. Rating Agency Communication. The City staff will seek to maintain and improve its current bond rating so its borrowing costs are reduced to a minimum and its access to credit preserved. The City ²³ ¥¥Ǿ ¶¨³§ ³§¤ ²²¨²³ ¢¤ ®¥ ϭ¨ ¢¨ « £µ¨²®±² £ ¡®£ ¢®´²¤«Ǿ ¶¨«« ¯±¤¯ ±¤ ³§¤ ¤¢¤²² ±¸ ¬ ³¤±¨ «² ¥®± ¯±¤²¤³ ³¨® ³® ³§¤ ± ³¨¦ ¦¤¢¨¤²Ǿ ¶¨«« ¨£ ¨ ³§¤ ¯±®£´¢³¨® ®¥ /¥ϭ¨¢¨ « 3³ ³¤¬¤³²Ǿ £ ¶¨«« ³ ª¤ ±¤²¯®²¨¡¨«¨³¸ ¥®± ³§¤ ¢¢´± ¢¸ ®¥ «« ϭ¨ ¢¨ « ¨¥®±¬ ³¨® ±¤«¤ ²¤£ȁ F. Federal Requirements. The City will maintain procedures to comply with arbitrage rebate and other federal requirements. G. Debt Limit. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Denton's adopted rate of $0.68975 per $100 valuation falls well below this limit. H. Bond Ratings. Denton's bonds currently have the following ratings: Moody's Standard & Poor's General Obligation Bonds Aa2 AA Revenue Bonds Aa2 AA- These ratings directly affect the cost of debt. The City's policies are focused on issues which maintain high bond ratings and keep debt costs reasonable. 124 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AD VALOREM TAX DISTRIBUTION BETWEEN DEBT SERVICE AND OPERATIONS AND MAINTENANCE υЍЎ υЍЉ υЌЎ υЌЉ υЋЎ υЋЉ υЊЎ υЊЉ υЎ υЉ hƦĻƩğƷźƚƓƭ ε ağźƓƷĻƓğƓĭĻ5ĻĬƷ {ĻƩǝźĭĻ 125 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 126 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND RESOURCE & EXPENDITURE SUMMARY 2010-11 2008-09 2009-10 2009-10 2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Ad Valorem Taxes$ 13,930,980$ 13,849,894$ 13,856,819$ 13,689,460 Delinquent - Ad Valorem Taxes 107,755 - 158,000 137,079 Interest Income 102,273 - 50,000 50,000 Transfer In - Drainage 505,983 520,057 520,057 556,244 Transfer In - Solid Waste 2,884,384 2,804,180 2,804,180 3,645,879 Transfer In - Fleet 147,046 274,617 274,617 265,379 Transfer In - Materials Mgmt 47,336 47,902 47,902 48,354 Transfer In - Technology 646,649 654,574 654,574 645,476 Transfer In - Communication 33,706 33,721 33,721 31,638 Transfer In - Airport 221,993 216,987 216,987 223,671 Transfer In - Electric - - - 8,005,005 Transfer In - Water - - - 2,976,520 Transfer In - Wastewater - - - 1,096,688 Transfer In - Bond Interest 300,000 - 300,000 300,000 TOTAL REVENUES$ 18,928,105$ 18,401,932$ 18,916,857$ 31,671,393 Use of Reserves - - - - TOTAL RESOURCES$ 18,928,105$ 18,401,932$ 18,916,857$ 31,671,393 2008-09 2009-10 2009-10 2010-11 EXPENDITURESACTUALBUDGETESTIMATEADOPTED General Debt Service$ 13,825,345$ 13,433,649$ 13,433,649$ 13,766,323 Fleet Debt Service 147,046 274,617 274,617 265,379 Communications Debt Service 33,706 33,721 33,721 31,638 Technology Debt Service 646,649 654,574 654,574 645,476 Drainage Debt Service 505,983 520,057 520,057 556,244 Solid Waste Debt Service 2,884,384 2,804,180 2,804,180 3,645,879 Materials Mgmt Debt Service 47,336 47,902 47,902 48,354 Airport Debt Service 221,993 216,987 216,987 223,671 Electric Debt Service - - - 8,005,005 Water Debt Service - - - 2,976,520 Wastewater Debt Service - - - 1,096,688 Fiscal Charges 14,832 - - 22,000 TOTAL EXPENDITURES$ 18,327,274$ 17,985,687$ 17,985,687$ 31,283,177 127 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2010 General DebtGeneral Debt YearPrincipalInterestTotal 2010-11$ 17,600,000$ 13,527,832$ 31,127,832 2011-12 20,060,000 11,535,313 31,595,313 2012-13 19,485,000 10,769,204 30,254,204 2013-14 18,770,000 9,987,429 28,757,429 2014-15 19,380,000 9,190,088 28,570,088 2015-16 18,120,000 8,372,573 26,492,573 2016-17 18,205,000 7,542,078 25,747,078 2017-18 18,160,000 6,676,252 24,836,252 2018-19 17,885,000 5,804,204 23,689,204 2019-20 17,915,000 4,947,716 22,862,716 2020-21 18,000,000 4,095,585 22,095,585 2021-22 17,890,000 3,264,409 21,154,409 2022-23 13,225,000 2,580,907 15,805,907 2023-24 13,340,000 2,013,802 15,353,802 2024-25 12,925,000 1,457,236 14,382,236 2025-26 7,170,000 1,028,297 8,198,297 2026-27 6,720,000 725,737 7,445,737 2027-28 5,370,000 468,452 5,838,452 2028-29 4,205,000 269,974 4,474,974 2029-30 4,425,000 91,533 4,516,533 TOTAL$ 288,850,000$ 104,348,621$ 393,198,621 128 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND PRINCIPAL/INTEREST DEBT REQUIREMENTS 2010-2030 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 '11'12'13'14'15'16'17'18'19'20'21'22'23'24'25'26'27'28'2930 INTERESTPRINCIPAL 129 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS 2010-11 IssueIssue DateFinal MaturityCoupon Rate* 2001General Obligation04-20-0102-15-20214.50 to 5.50 2001#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 04-20-0102-15-20214.25 to 5.25 2002General Obligation03-21-0202-15-20225.00 to 5.25 2002#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 03-21-0202-15-20224.50 to 5.25 2003General Obligation Ref & Imp03-14-0302-15-20233.00 to 4.75 2003#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 03-14-0302-15-20232.10 to 5.07 2004General Obligation Refunding12-10-0402-15-20202.50 to 5.00 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 200405-04-0402-15-20242.00 to 5.00 2005General Obligation05-25-0502-15-20253.00 to 5.00 2005#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 05-15-0502-15-20253.00 to 4.37 2006General Obligation07-07-0602-15-20264.25 to 5.00 2006#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 07-07-0602-15-20264.00 to 4.75 2007General Obligation07-17-0702-15-20274.00 to 5.00 2007#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 07-17-0702-15-20274.00 to 5.00 General Obligation Refunding 200709-17-0702-15-20224.00 to 5.00 2007A#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®10-01-0702-15-20274.00 to 5.00 2008General Obligation08-19-0802-15-20284.00 to 4.75 2008#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 08-19-0802-15-20283.00 to 4.63 2009General Obligation Refunding04-01-0902-15-20163.00 to 5.00 2010Combination Tax & Revenue Refunding**03-02-1002-15-20252.00 to 5.00 2010#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®ȴȴ06-15-1002-15-20302.00 to 5.00 2010General Obligation06-15-1002-15-20303.80 to 4.30 2010AGeneral Obligation Refunding**07-28-1002-15-20143.00 to 5.00 * Actual yields on bonds may differ from stated coupons. ** Includes Utility System debt previously sold as Utility System Revenue Bonds. 130 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS 2010-11 Original Amount NetAmount Principal & Interest Requirements for 2010-11 Amount of RefundedOutstanding of IssueIssues 10/01/10 Principal InterestTOTAL $ 14,245,000$ 7,100,000$ 710,000$ 710,000$ 16,685$ 726,685 12,120,000 9,505,000 590,000 590,000 13,718 603,718 12,075,000 4,345,000 1,120,000 545,000 44,494 589,494 12,590,000 7,165,000 1,290,000 625,000 44,965 669,965 8,080,000 8,080,000 3,395,000 275,000 140,373 415,373 7,405,000 7,405,000 3,380,000 470,000 133,555 603,555 9,410,000 9,410,000 6,515,000 595,000 283,319 878,319 14,000,000 14,000,000 10,800,000 565,000 494,083 1,059,083 5,000,000 5,000,000 4,190,000 200,000 177,700 377,700 7,145,000 7,145,000 4,035,000 200,000 162,444 362,444 3,695,000 3,695,000 3,220,000 140,000 151,088 291,088 12,665,000 12,665,000 8,250,000 1,235,000 342,390 1,577,390 15,925,000 15,925,000 14,385,000 580,000 669,075 1,249,075 11,445,000 11,445,000 8,385,000 1,145,000 371,993 1,516,993 28,270,000 28,270,000 27,710,000 80,000 1,220,275 1,300,275 7,065,000 7,065,000 6,625,000 240,000 293,085 533,085 7,300,000 7,300,000 6,840,000 245,000 302,776 547,776 10,685,000 10,685,000 8,675,000 1,075,000 302,106 1,377,106 7,525,000 7,525,000 5,550,000 2,255,000 174,200 2,429,200 58,820,000 58,820,000 58,820,000 2,080,000 3,273,817 5,353,817 61,085,000 61,085,000 61,085,000 2,220,000 2,937,043 5,157,043 4,115,000 4,115,000 4,115,000 105,000 191,349 296,349 39,165,000 39,165,000 39,165,000 1,425,000 1,787,299 3,212,299 TOTAL$ 288,850,000$ 17,600,000$ 13,527,832$ 31,127,832 131 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 132 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES UTILITIES - ELECTRIC FUND DENTON MUNICIPAL ELECTRIC PROGRAM DESCRIPTION TheElectricDepartmentprovidescompetitiveandreliableelectricserviceforthecitizensofDentonandgeneral managementofDMEoperations.ThesefacilitiesandoperationsincludePowerSupplyAdministration,Electric WholesalePower,ElectricOperations&Maintenance,ElectricSystemsOperations,ElectricDistribution,Electric Substations,GeneralOperationsAdministration,Engineering/GIS,ElectricMetering,ElectricCommunicationsand Community Relations. MAJOR DEPARTMENT GOALS 1.Maintain competitive position with other adjoining electric utilities while ensuring that the electric system has the capability to provide reliable electric service for present and future customers. 2.Establish policies and systems to allow quick response and timely actions to improve DME's long term success. 3.)¬¯±®µ¤ ®¯¤± ³¨® « ¤¥ϭ¨¢¨¤¢¸ ³§±®´¦§ ¨¬¯«¤¬¤³ ³¨® ®¥ . µ¨¦ ³¤ 3³´£¸ ±¤¢®¬¬¤£ ³¨®² ³¤ ¬¶®±ªǾ automation, and state-of-the-art technology. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 Acquire cost-effective power resources to serve customers which will minimize risk of a potentially volatile nodal 1. market. 2.Improve image of DME. Develop useful benchmarks for use in improving competitiveness of all areas of the Electric Utility. 3. Oversee development of innovative energy conservation customer programs. 4. 7®±ª ¶¨³§ ¢¢®´³¨¦ ³® ¨¬¯«¤¬¤³ ϭ¨·¤£ ²²¤³ ¢¢®´³¨¦ ²¸²³¤¬ £ £¤µ¤«®¯ ²³ £ ±£ ϭ¨ ¢¨ « ±¤¯®±³² £ 5. systems that will streamline accounting records. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES Total O&M exp/customers 1.2,5912,8622,7592,783 Annual GWH net to system 2. 1,3471,3781,3011,349 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Customer/employee361365350355 Average Annual Residential Rate for 1000 10.12 10.53 9.30 11.07 2. KWH 133 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ELECTRIC FUND RESOURCE & EXPENDITURE SUMMARY 2010-11 2008-092009-102009-102010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED /¯¤± ³¨¦ 2¤µ¤´¤²͡ ΐΑΘǾΔΖΏǾΖΘΒ͡ ΐΓΐǾΏΓΐǾΔΑΓ͡ ΐΑΕǾΘΐΗǾΐΖΖ͡ ΐΓΔǾΏΑΑǾΔΓΖ .®ȃ/¯¤± ³¨¦ 2¤µ¤´¤² ΑǾΏΖΘǾΖΘΏ ΐǾΕΏΘǾΏΓΖ ΐǾΔΕΖǾΒΔΔ ΐǾΘΓΕǾΖΗΏ 5²¤ ®¥ 2¤²¤±µ¤² ȃ ΗǾΔΏΐǾΖΘΘ ΖǾΘΏΏǾΘΒΑ ΔΏΏǾΏΏΏ TOTAL RESOURCES͡ ΐΒΐǾΕΔΏǾΔΗΒ͡ ΐΔΐǾΐΔΑǾΒΖΏ͡ ΐΒΕǾΒΗΕǾΓΕΓ͡ ΐΓΖǾΓΕΘǾΒΑΖ 2008-092009-102009-102010-11 EXPENDITURESACTUALBUDGETESTIMATEADOPTED &´¤« ǉ 0´±¢§ ²¤£ 0®¶¤±͡ ΘΐǾΑΓΖǾΘΑΑ͡ ΐΏΒǾΕΗΒǾΏΓΕ͡ ΘΔǾΖΏΕǾΓΘΗ͡ ΘΒǾΕΒΒǾΒΒΔ /¯¤± ³¨® ǉ - ¨³¤ ¢¤ ΐΖǾΓΒΕǾΘΏΐ ΑΏǾΘΑΗǾΖΏΖ ΐΗǾΖΕΐǾΏΔΖ ΑΐǾΔΗΔǾΕΐΕ 2¤³´± ® )µ¤²³¬¤³ ΒǾΗΔΗǾΐΗΏ ΓǾΏΐΒǾΕΐΏ ΒǾΖΖΒǾΐΕΘ ΓǾΏΐΑǾΑΓΖ &± ¢§¨²¤ &¤¤ ΓǾΓΑΏǾΏΏΕ ΔǾΖΒΒǾΖΑΘ ΔǾΒΘΏǾΑΓΐ ΔǾΖΒΐǾΖΗΐ .®ȃ/¯¤± ³¨¦ %·¯¤£¨³´±¤² ΘǾΕΏΘǾΖΔΘ ΐΑǾΖΕΘǾΓΘΘ ΐΑǾΖΔΔǾΓΘΘ ΐΘǾΓΒΓǾΖΔΔ TOTAL EXPENDITURES͡ ΐΑΕǾΔΖΑǾΖΕΗ͡ ΐΓΖǾΐΑΗǾΔΘΐ͡ ΐΒΕǾΒΗΕǾΓΕΓ͡ ΐΓΓǾΒΘΖǾΖΒΓ PERSONNEL2008-092009-102009-102010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΐΑΔȁΏΏ ΐΑΘȁΔΏ ΐΑΘȁΔΏ ΐΑΘȁΔΏ MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤ ΑΏΏΘȃΐΏ ¡´£¦¤³ ±¤¥«¤¢³² ³§¤ ££¨³¨® ®¥ ΓȁΔ &4%͒² ¥®± 4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤¥«¤¢³² " ²¤ 2 ³¤ 2¤µ¤´¤² «®¶¤± ³§ ®¯¤± ³®±ȝ£¨²¯ ³¢§¤± ¯®²¨³¨®² ³® ¬¤¤³ .%2#ȝ%2#/4 ¯±¤µ¨®´² ¯±®©¤¢³¨®²ȁ ±¤°´¨±¤¬¤³²ȁ 4§¤ ¥®±¬ ³ ®¥ ³§¨² ¡´£¦¤³ ¨² ¡¤¨¦ ´²¤£ ³® ¯±®µ¨£¤ ¥¨ ¢¨ « ¨¥®±¬ ³¨® ¨ ¬ ¤± ³§ ³ ¨² ¢®¬¬¤²´± ³¤ ³® ¶§ ³ ¨² ¯´¡«¨¢«¸ µ ¨« ¡«¤ ¥±®¬ ³§¤ ®³§¤± ¬´¨¢¨¯ « ´³¨«¨³¨¤² £ ¨µ¤²³®±ȃ®¶¤£ ´³¨«¨³¨¤² ®¯¤± ³¨¦ ¨ 4¤· ²ȁ 134 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ELECTRIC FUND RESOURCES & EXPENDITURES RESOURCES $147,469,327 Use of Reserves Non-Operating 0.34% Revenues 1.32% Operating Revenues 98.34% EXPENDITURES $144,397,734 Non-Operating Franchise Fee Expenditures 3.97% 13.46% Return on Investment 2.78% Operation & Maintenance Fuel & Purchased 14.95% Power 64.84% 135 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 136 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES UTILITIES - WATER FUND WATER DEPARTMENT SUMMARY PROGRAM DESCRIPTION TheprimaryfunctionoftheWaterUtilityistoproduce,distribute,andmeterpotablewaterfortheCityofDenton. Thetreatedwatermustmeetorexceedallstateandfederalregulations.Otherresponsibilitiesincludewatersystem capitalimprovementplanning,developmentcoordinationandliaisonwithlocal,state,andfederalregulatory authorities.ThisFundalsoincludesUtilitiesAdministration,Engineering,PublicWorksInspectionandCustomer Service Divisions. MAJOR DEPARTMENT GOALS 1.Maintain the provision of uninterrupted water service to customers at the lowest price. 2.Continue to meet or exceed all state, federal and EPA water quality standards. 3.Management of existing and future water resources. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.Implement upgrades to the Lake Lewisville Water Treatment Plant. 2.Continue to maintain 550 miles of water mains. 3.Implement a water reuse strategy to extend water supplies. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Finished water (billions) 6.2106.2796.2796.524 2.New Water Meters Installed 483 400483538 3.Water mains replaced (feet) 11,84021,35017,72016,100 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Average residential cost per 1,000 gallons $4.21$4.02$4.03$4.49 2.Average monthly residential cost per customer $37.36$41.31$37.61$41.89 3.Average cost per main break and service $2,340$2,150$2,524$2,500 repair 137 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATERFUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 138 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATERFUNDRESOURCES&EXPENDITURES RESOURCES $38,952,688 ImpactImpactFeeFee CostCostofofServiceService RevenuesRevenues EngineeringEngineering TransfersTransfers 8.47%8.47% PublicPublicWorksWorks ChargesCharges UseUseofofReservesReserves 9.69%9.69% ChargesCharges 5.01%5.01% 2.02%2.02% 0.62%0.62% InterestInterest OperatingOperating EngineeringEngineeringFeesFees 1.63%1.63% &&PermitsPermits0.03%0.03% PublicPublicWorksWorksFeesFees &&PermitsPermits 1.10%1.10% OtherOtherWaterWater 2.24%2.24% WaterWaterSalesSales ResidentialResidential WaterWaterforfor 35.38%35.38% ResaleResale WaterWaterSalesSales 1.66%1.66% CommercialCommercial 32.15%32.15% EXPENDITURES $38,952,688 TransfertoCapital PurchasedPower Projects FixedAssets 4.10% 8.67% 0.67% CostofServiceTransfers 7.43% PersonalServices 26.50% DebtService 30.31% Materials &Supplies 4.47% Maintenance &Repair 3.07% Returnon FranchiseFee Investment 3.55% 2.50% Operations 7.96% Miscellaneous 0.77% 139 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATERFUND EXPENDITURESBYCLASSIFICATION 201011 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 140 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2010 YEARPRINCIPALINTERESTTOTAL 2010-11$ 6,250,000$ 6,156,448$ 12,406,448 2011-12 6,620,000 5,810,896 12,430,896 2012-13 7,295,000 5,493,268 12,788,268 2013-14 7,635,000 5,141,974 12,776,974 2014-15 8,000,000 4,769,018 12,769,018 2015-16 8,330,000 4,374,931 12,704,931 2016-17 8,745,000 3,954,362 12,699,362 2017-18 9,050,000 3,517,497 12,567,497 2018-19 9,515,000 3,069,083 12,584,083 2019-20 9,975,000 2,610,102 12,585,102 2020-21 8,605,000 2,171,364 10,776,364 2021-22 7,480,000 1,779,362 9,259,362 2022-23 5,525,000 1,468,096 6,993,096 2023-24 5,825,000 1,206,403 7,031,403 2024-25 6,115,000 931,334 7,046,334 2025-26 3,950,000 705,075 4,655,075 2026-27 4,130,000 532,349 4,662,349 2027-28 3,560,000 368,774 3,928,774 2028-29 3,395,000 221,443 3,616,443 2029-30 3,555,000 74,937 3,629,937 TOTAL$ 133,555,000$ 54,356,716$ 187,911,716 Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds. 141 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2010-11 Final Coupon IssueIssue DateMaturityRate* 2000AUtility System Revenue04-25-0009-30-20204.64 to 6.16 2001Utility System Revenue04-17-0112-01-20204.00 to 5.40 2002AUtility System Revenue03-28-0212-01-20214.25 to 5.25 2003Utility System Revenue & Refunding03-28-0312-01-20223.62 to 5.62 2004Utility System Refunding09-07-0412-01-20242.00 to 5.25 2005Utility System Refunding05-15-0512-01-20233.00 to 5.00 2007Utility System Refunding02-28-0712-01-20294.00 to 5.00 2007AUtility System Revenue07-17-0712-01-20264.00 to 5.00 2008Utility System Revenue08-19-0812-01-20283.50 to 5.00 2010#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®06-15-1002-15-20302.00 to 5.00 2010AGeneral Obligation Refunding07-28-1002-15-20143.00 to 5.00 * Actual yields on bonds may differ from stated coupons. Capital Improvements in the Utility System are partially funded through the sale of bonds. The debt above represents consolidation of prior issues and funding for future growth. The Utility System - Electric, Water, and Wastewater - is currently expanding to accommodate the needs of the community and surrounding area which are also dependent upon the system. 142 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2010-11 Original AmountPrincipal & Interest Requirements for 2010-11 Amount ofOutstanding Issue 10/1/2010 PrincipalInterestTotal 22,705,000 1,110,000 1,110,000 28,860 1,138,860 24,210,000 5,515,000 1,740,000 234,126 1,974,126 31,030,000 4,290,000 1,365,000 170,056 1,535,056 5,845,000 775,000 45,000 31,594 76,594 23,985,000 23,005,000 80,000 1,152,500 1,232,500 27,215,000 27,175,000 10,000 1,345,113 1,355,113 26,730,000 26,475,000 90,000 1,112,244 1,202,244 9,690,000 8,705,000 340,000 396,425 736,425 4,205,000 3,890,000 145,000 164,681 309,681 12,585,000 12,585,000 280,000 614,031 894,031 20,030,000 20,030,000 1,045,000 906,818 1,951,818 TOTAL$ 6,250,000$ 6,156,448$ 12,406,448 143 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 144 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES UTILITIES - WASTEWATER FUND WASTEWATER DEPARTMENT SUMMARY PROGRAM DESCRIPTION TheWastewaterFundprovidesthecitizensofDentonasafeandenvironmentallyresponsiblemeansofrecycling wastewater.ThisserviceincludesdivisionsofWastewaterCollection,WaterReclamation,Laboratory,Pretreatment, ¤¥ϭ«´¤³±¤´²¤¯±®¦± ¬ £¢®¬¯®²³¨¦®¯¤± ³¨®ȁ/³§¤±±¤²¯®²¨¡¨«¨³¨¤²¨¢«´£¤¶ ²³¤¶ ³¤±²¸²³¤¬¢ ¯¨³ « ¨¬¯±®µ¤¬¤³¯« ¨¦Ǿ¦± ³ £¬¨¨²³± ³¨®Ǿ £ϭ¨ ¢¨ «±¤¯®±³¨¦ȁ4§¨²&´£ «²®¨¢«´£¤²£± ¨ ¦¤®¯¤± ³¨®² £ ¬ ¨³¤ ¢¤Ǿ ²³±¤¤³ ²¶¤¤¯¨¦Ǿ ϭ«®®£¯« ¨ ¬ ¦¤¬¤³Ǿ £± ¨ ¦¤ ¤¦¨¤¤±¨¦ £ ¶ ³¤±²§¤£ ¯±®³¤¢³¨® ¯±®¦± ¬ȁ MAJOR DEPARTMENT GOALS 1.Continue to maintain over 479 miles of wastewater collector and interceptor lines, 29 lift stations and force mains, and two treatment plants in optimum condition in order to meet or exceed all regulatory compliance permits and criteria, and to protect both public health and the environment. 2.Plan, design, and develop wastewater infrastructure to meet both growth and replacement needs by using various models and operational data. 3.-¨¨¬¨¹¤ ϭ«®®£¨¦ £ ²²®¢¨ ³¤£ ¯±®¯¤±³¸ £ ¬ ¦¤ ³§±®´¦§ ¯±®¯¤± ¬ ¨³¤ ¢¤ £ ®¯¤± ³¨® ®¥ ³§¤ #¨³¸͒² drainage system, and by implementing the drainage capital improvement program. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.Meet or exceed all regulatory and permit compliance criteria for operating two water reclamation plants, the ¢®««¤¢³¨® ²¸²³¤¬Ǿ ¤¥ϭ«´¤³ ¶ ³¤± ±¤´²¤ ²¸²³¤¬Ǿ £ ¢®¬¯®²³¨¦ ®¯¤± ³¨®ȁ 2.Implement the construction of the Pecan Creek Interceptor phase I and II capital projects. 3.Construct the Cooper Creek detention ponds and associated drainage improvements per CIP. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Wastewater processed through plant 4.735.645.135.26 (billions of gallons) 2.Wastewater Customers/full-time 453442436404 equivalent (FTE) 3.Dyno products produced (Cubic Yards)47,00059,00050,00052,000 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Cost/million gallons$3,862 $3,437 $3,452 $3,802 2.Cost/customer$638 $657 $659 $731 3.Average cost per curb mile swept$38 $65 $38 $39 145 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER FUND RESOURCE & EXPENDITURE SUMMARY 2010-11 2008-092009-102009-102010-11 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Operating$ 496,193$ 381,399$ 446,900$ 275,336 Wastewater Residential 7,788,887 7,864,984 7,962,094 8,040,757 Wastewater Commercial 7,739,456 8,492,980 7,963,927 8,212,890 7 ²³¤¶ ³¤± %¥ϭ«´¤³ )±±¨¦ ³¨® 138,430 244,408 143,001 143,353 Wastewater Wholesale 499,621 469,790 467,776 477,196 Other Wastewater 1,090,539 1,111,929 1,115,779 1,093,002 Drainage Fees 3,953,385 3,962,222 4,014,000 4,060,917 Transfer In - Other 371,450 218,658 218,658 222,905 Impact Fee Revenues 1,150,000 800,000 800,000 1,400,000 TOTAL REVENUES$ 23,227,961$ 23,546,370$ 23,132,135$ 23,926,356 Use of Reserves - 1,007,323 138,279 1,145,040 TOTAL RESOURCES$ 23,227,961$ 24,553,693$ 23,270,414$ 25,071,396 2008-092009-102009-102010-11 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Wastewater Administration$ 1,230,403$ 1,529,901$ 1,206,965$ 1,425,618 Water Reclamation 3,188,870 3,663,438 3,506,021 3,641,804 Wastewater Collection 3,296,046 3,852,826 3,264,412 4,637,940 "¤¤ϭ¨¢¨ « 2¤´²¤ 976,836 1,092,696 1,083,371 1,168,699 Wastewater Laboratory 480,162 502,399 501,201 520,339 Industrial Pretreatment 565,971 623,039 609,821 607,878 Drainage 2,015,868 2,090,513 2,049,203 2,050,415 Watershed Protection 427,735 571,025 563,025 582,344 Drainage Miscellaneous 1,611,635 1,620,114 1,586,184 1,633,343 Miscellaneous 8,541,834 9,007,742 8,900,211 8,803,016 TOTAL EXPENDITURES$ 22,335,360$ 24,553,693$ 23,270,414$ 25,071,396 PERSONNEL 2008-092009-102009-102010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Wastewater Administration 8.50 8.50 8.50 8.50 Water Reclamation 20.50 21.00 21.00 21.00 Wastewater Collection 19.00 20.00 22.00 22.00 "¤¤ϭ¨¢¨ « 2¤´²¤ 6.75 6.75 6.75 6.75 Wastewater Laboratory 4.00 4.00 4.00 4.00 Industrial Pretreatment 6.50 5.50 5.50 5.50 Drainage 16.00 16.00 16.00 16.00 Watershed Protection 3.62 4.62 4.62 4.62 TOTAL PERSONNEL 84.87 86.37 88.37 88.37 146 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER FUND RESOURCES & EXPENDITURES RESOURCES $25,071,396 Use of Reserves Interest 4.57% Operating Impact Fee Revenues 1.10% 5.58% Transfer In -Other 0.89% Wastewater Residential 32.07% Drainage Fees 16.20% Other Wastewater 4.36% Wastewater Commercial 32.76% Wastewater Wholesale 1.90% Wastewater %¥ϭ«´¤³ )±±¨¦ ³¨® 0.57% EXPENDITURES $25,071,396 Purchased Power Transfer for Capital 3.29% Projects 10.51% Cost of Service Transfers 8.71% Personal Services 24.49% Materials Debt Service & Supplies 27.44% 3.22% Operations 9.50% Maintenance & Repair 4.88% Miscellaneous 0.63% Fixed Assets 1.24% Franchise Fee Return on Investment 3.58% 2.51% 147 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER FUND EXPENDITURES BY CLASSIFICATION 2010-11 2008-092009-102009-102010-11 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Purchased Power$ 775,561$ 825,000$ 772,000$ 825,000 Personal Services 5,414,821 5,779,694 5,610,007 6,138,762 Materials & Supplies 504,661 773,001 712,464 808,921 Maintenance & Repair 970,355 1,270,455 1,223,394 1,223,908 Insurance 110,545 112,615 112,615 113,173 Miscellaneous 37,969 43,934 44,018 44,127 Operations 1,591,141 2,345,351 1,949,796 2,381,151 Return on Investment 589,195 630,044 617,840 628,852 Franchise Fee 673,366 900,063 882,629 898,360 Debt Service 6,610,981 6,525,426 6,525,426 6,322,668 General Obligation Debt Service 505,983 529,675 520,057 556,244 Cost of Service - General Fund 691,326 693,251 693,251 729,208 Cost of Service - Fleet Services 34,528 33,696 33,696 34,632 Cost of Service - Technology 275,276 360,966 260,966 224,240 Cost of Service - Materials Mgmt 62,079 63,942 63,942 57,259 Transfer to Electric Fund 249,424 257,132 257,132 254,789 (1) Cost of Service - Utilities Admin 133,762 291,277 291,277 311,196 (1) Cost of Service-Customer Service 449,154 483,662 439,924 488,041 (1) Cost of Service-Safety & Training 78,177 92,347 92,347 85,273 Cost of Service - Risk Retention 59,672 59,672 - - Fixed Assets - 289,400 50,900 311,600 Transfer for Capital Projects 2,517,384 2,193,090 2,116,733 2,633,992 TOTAL EXPENDITURES$ 22,335,360$ 24,553,693$ 23,270,414$ 25,071,396 MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤ ΑΏΐΏȃΐΐ 7 ²³¤¶ ³¤± ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ 4§¤ ΑΏΏΘȃΐΏ 7 ³¤± 2¤¢« ¬ ³¨® ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ 0.5 FTE. 4§¤ ΑΏΏΘȃΐΏ 7 ²³¤¶ ³¤± #®««¤¢³¨® ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® of 3 FTE's. 4§¤ ΑΏΏΘȃΐΏ 7 ²³¤¶ ³¤± !£¬¨¨²³± ³¨® ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ transfer in of 1 FTE from the Water department, and the transfer out of 1 FTE to Utility adminsitration (1) These divisions are found in the Water Fund. 148 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES DRAINAGE RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 200809200910200910201011 EXPENDITURESBYCLASSIFICATIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES (1) MAJORBUDGETITEMS FY200910FY201011 149 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 150 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2010 YEARPRINCIPALINTERESTTOTAL 2010-11$ 3,845,350$ 2,227,471$ 6,072,821 2011-12 4,098,074 2,031,417 6,129,491 2012-13 3,874,367 1,855,004 5,729,371 2013-14 4,044,652 1,674,185 5,718,837 2014-15 3,913,295 1,491,182 5,404,477 2015-16 3,934,130 1,307,008 5,241,138 2016-17 4,138,273 1,114,185 5,252,458 2017-18 4,255,413 916,002 5,171,415 2018-19 4,275,439 716,279 4,991,718 2019-20 4,483,710 515,260 4,998,970 2020-21 3,165,107 341,058 3,506,165 2021-22 2,573,454 207,254 2,780,708 2022-23 1,487,085 114,104 1,601,189 2023-24 245,000 76,319 321,319 2024-25 255,000 66,319 321,319 2025-26 270,000 55,818 325,818 2026-27 285,000 44,718 329,718 2027-28 300,000 33,018 333,018 2028-29 320,000 20,418 340,418 2029-30 335,000 6,909 341,909 TOTAL$ 50,098,349$ 14,813,928$ 64,912,277 Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds. 151 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2010-11 Final Coupon IssueIssue DateMaturityRate * 2000AUtility System Revenue04-25-0009-30-20204.64 to 6.16 2001Utility System Revenue04-17-0112-01-20204.00 to 5.40 2002AUtility System Revenue03-28-0212-01-20214.25 to 5.25 2003Utility System Refunding & Revenue03-28-0312-01-20223.62 to 5.62 2004Utility System Refunding09-07-0406-01-20142.00 to 5.25 2005Utility System Refunding05-15-0512-01-20233.00 to 5.00 2007Utility System Refunding02-28-0712-01-20294.00 to 5.00 2010#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®06-15-1002-15-20302.00 to 5.00 2010AGeneral Obligation Refunding07-28-1002-15-20143.00 to 5.00 * Actual yields on bonds may differ from stated coupons. Capital Improvements in the Utility System are partially funded through the sale of bonds. The debt above represents consolidation of prior issues and funding for future growth. The Utility System - Electric, Water, and Wastewater - is currently expanding to accommodate the needs of the community and surrounding area which are also dependent upon the system. 152 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2010-11 Original AmountPrincipal & Interest Requirements for 2010-11 Amount ofOutstanding Issue 10/1/2010 PrincipalInterestTotal 18,740,000 920,000 920,000 23,920 943,920 13,995,000 3,420,000 1,175,000 142,556 1,317,556 17,120,000 2,365,000 755,000 93,700 848,700 18,151,142 12,113,349 610,350 495,308 1,105,658 865,000 630,000 - 28,350 28,350 10,165,000 10,130,000 10,000 506,175 516,175 5,030,000 4,980,000 20,000 210,100 230,100 4,355,000 4,355,000 95,000 212,630 307,630 11,185,000 11,185,000 260,000 514,732 774,732 TOTAL$ 3,845,350$ 2,227,471$ 6,072,821 153 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 154 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES UTILITIESSOLIDWASTEFUND SOLIDWASTEDEPARTMENTSUMMARY PROGRAMDESCRIPTION MAJORDEPARTMENTGOALS MAJORDEPARTMENTOBJECTIVESFORFISCALYEAR201011 200809200910 200910201011 ACTUALBUDGETESTIMATEADOPTED WORKLOADMEASURES 200809200910 200910201011 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITYMEASURES 155 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLIDWASTEFUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 156 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLIDWASTEFUNDRESOURCES&EXPENDITURES RESOURCES $21,128,866 UseUseUseUseofofofofReservesReservesReservesReserves 0.70%0.70%0.70%0.70% InterestInterestInterestInterestIncomeIncomeIncomeIncome 0.90%0.90%0.90%0.90% RefuseRefuseRefuseRefuseFeesFeesFeesFeesResidentialResidentialResidentialResidential 31.20%31.20%31.20%31.20% OtherOtherOtherOtherRevenuesRevenuesRevenuesRevenues 0.20%0.20%0.20%0.20% ConstructionConstructionConstructionConstruction&&&& DemolitionDemolitionDemolitionDemolition 2.20%2.20%2.20%2.20% RecyclingRecyclingRecyclingRecycling 13.10%13.10%13.10%13.10% RefuseRefuseRefuseRefuseFeesFeesFeesFees CommercialCommercialCommercialCommercial 44.70%44.70%44.70%44.70% LandfillLandfillLandfillLandfillFeesFeesFeesFees 7.00%7.00%7.00%7.00% EXPENDITURES $21,128,866 FranchiseFranchiseFeeFee DebtDebtServiceService 4.91%4.91% 17.54%17.54% LandfillLandfillClosureClosure 1.73%1.73% OperationsOperations 27.13%27.13% TransfersTransfers 11.41%11.41% MiscellaneousMiscellaneous PersonalPersonalServicesServices 0.24%0.24% 34.12%34.12% InsuranceInsurance 0.59%0.59% MaintenanceMaintenance &&RepairRepairMaterialsMaterials 1.20%1.20%&&SuppliesSupplies 1.13%1.13% 157 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLIDWASTEFUND EXPENDITURESBYCLASSIFICATION 201011 200809200910200910201011 EXPENDITUREACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 158 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2010 YEARPRINCIPALINTERESTTOTAL 2010-11$ 2,728,050$ 917,581$ 3,645,631 2011-12 2,699,050 761,143 3,460,193 2012-13 2,497,100 659,169 3,156,269 2013-14 2,058,200 567,356 2,625,556 2014-15 2,045,000 484,410 2,529,410 2015-16 1,015,000 420,265 1,435,265 2016-17 950,000 376,215 1,326,215 2017-18 990,000 331,502 1,321,502 2018-19 1,025,000 284,052 1,309,052 2019-20 1,060,000 233,553 1,293,553 2020-21 780,000 190,198 970,198 2021-22 740,000 156,641 896,641 2022-23 545,000 128,576 673,576 2023-24 575,000 103,823 678,823 2024-25 535,000 79,325 614,325 2025-26 495,000 56,684 551,684 2026-27 370,000 37,803 407,803 2027-28 280,000 23,984 303,984 2028-29 215,000 13,716 228,716 2029-30 225,000 4,641 229,641 TOTAL $ 21,827,400$ 5,830,637$ 27,658,037 Note: The above debt service schedules represent a portion of the City of Denton's General Obligation Bonds. 159 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2010-11 IssueIssue DateFinal MaturityCoupon Rate * 2001#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 05-02-0002-15-20205.25 to 6.125 2002#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 03-21-0202-15-20224.50 to 5.25 2003General Obligation Refunding 03-14-0302-15-20143.00 to 4.00 2003#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®03-14-0302-15-20132.10 to 5.07 2004General Obligation Refunding 12-10-0402-15-20202.50 to 5.00 2004#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®05-04-0402-15-20242.00 to 5.00 2005#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®05-15-0502-15-20253.00 to 4.37 2006#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®07-15-0602-15-20064.00 to 4.75 2007#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®07-17-0702-15-20274.00 to 5.00 2007AGeneral Obligation Refunding09-17-0702-15-20224.00 to 5.00 2008#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®08-19-0802-15-20283.00 to 4.625 2009General Obligation Refunding04-01-0902-15-20163.00 to 5.00 2010#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®06-15-1002-15-20302.00 to 5.00 2010AGeneral Obligation Refunding07-28-1002-15-20143.00 to 5.00 * Actual yields on bonds may differ from stated coupons. Note: Solid Waste Fund bond issue is part of General Debt Service Fund. 160 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2010-11 Original AmountPrincipal & Interest Requirements for 2010-11 Amount ofOutstanding Issue 10/1/2010 PrincipalInterestTotal $ 3,845,000$ 70,000$ 70,000$ 1,628$ 71,628 4,545,000 280,000 135,000 9,775 144,775 857,000 265,350 61,000 9,144 70,144 1,755,000 250,000 80,000 8,070 88,070 2,040,000 720,000 130,000 28,038 158,038 1,195,000 655,000 35,000 29,959 64,959 1,570,000 675,000 35,000 27,138 62,138 5,450,050 3,102,050 657,050 125,298 782,348 2,590,000 1,765,000 310,000 76,639 386,639 2,245,000 2,205,000 10,000 96,925 106,925 2,820,000 2,295,000 280,000 79,388 359,388 795,000 705,000 140,000 23,025 163,025 8,410,000 8,410,000 785,000 382,283 1,167,283 430,000 430,000 - 20,271 20,271 TOTAL$ 2,728,050$ 917,581$ 3,645,631 SOLID WASTE LANDFILL as of Sept. 30, 2010 Reserve for , £ϭ¨«« #«®²´±¤ ǉ Post-Closure Care TOTAL$ 4,960,000 161 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 162 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ENTERPRISE FUND AIRPORT FUND PROGRAM DESCRIPTION TheDentonAirportservestheaviationindustrybyprovidinga7,000-footrunwaywithassociatedtaxiways,ramps, andnavigationalaidswhileoperatingabaseforlocalaircraftforpersonalandbusinesspurposes.TheAirportalso §®²³² ¬ ©®± µ¨ ³¨® ¡´²¨¤²²¤² ¶¨³§ ¨³¤± ³¨® « ¢®³± ¢³² ¥®± ¨±¯« ¤ ¬ ¨³¤ ¢¤ £ ϭ«¨¦§³ ¨²³±´¢³¨®ȁ MAJOR DEPARTMENT GOALS 1.#®¬¯«¤³¤ ³§¤ !¨±¯®±³ "´²¨¤²² 0« ³® ¨¢«´£¤ ϭ¨ ¢¨ « ¬ ¦¤¬¤³ ¯« ¥®± ¦±®¶³§ ¨¢«´£¨¦ ¤§ ¢¨¦ revenue sources and increasing the number of businesses based at the Airport with the focus of operating as an Enterprise Fund. 2.)¢±¤ ²¤ ³§¤ ´¬¡¤± ®¥ ¡´²¨¤²²¤² ¡ ²¤£ ® ³§¤ ϭ¨¤«£Ǿ ¨¢«´£¨¦ ¢®±¯®± ³¤ ϭ«¨¦§³ £¤¯ ±³¬¤³² £ ¦¤¤± « aviation-related services. 3.Develop 10 new lease agreements in the southeast Development Area and open additional pad sites for use. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.AssistAirportin£¤µ¤«®¯¬¤³ȝ±¤ϭ¨¤¬¤³of ϭ¨ ¢¨ «¬ ¦¤¬¤³¯« ³§ ³¶¨«« ²²¨²³¶¨³§³§¤ implementation of an Enterprise Fund. 2.Negotiate ground leases for hangar development in the southeast Airport area served by new taxiway. 3.EnhanceoperationsafetythroughtheinstallationandimplementationofaRadioDetectionandRanging (RADAR) service while upgrading Airport security. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.$ ¨«¸ !¨±ϭ¨¤«£ )²¯¤¢³¨®² 260 260 260 260 2.!¨±ϭ¨¤«£ !¢±¤² - ¨³ ¨¤£ 261 261 261 457 3.Special events hosted 8 10 10 15 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Airport Fuel Flowage (gallons) 903,777 1,100,000 942,760 980,470 2.Negotiated lease agreements 56819 3.Airport Aircraft Operations 145,902155,914165,509220,679 163 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AIRPORT FUND RESOURCE AND EXPENDITURE SUMMARY 2010-11 2008-09 *2009-10 *2009-10*2010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Airport Fees$ -$ -$ -$ 989,714 Gas Well Royalties 856,373 2,793,272 3,033,272 2,729,944 Interest Income 110,827 75,000 50,385 50,000 Land Lease - 28,800 28,800 - TOTAL REVENUES$ 967,200$ 2,897,072$ 3,112,457$ 3,769,658 Use of Reserves 635,789 - - - TOTAL RESOURCES$ 1,602,989$ 2,897,072$ 3,112,457$ 3,769,658 2008-09 *2009-10 *2009-10*2010-11 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Personal Services$ -$ -$ -$ 351,561 Materials & Supplies - - - 8,300 Repair & Maintenance - - - 80,670 Insurance - - - 18,321 Miscellaneous - - - 1,860 Operations 1,380,996 1,210,900 1,210,900 2,613,480 Transfers - - - 40,544 Debt Service Transfer 221,993 216,988 216,987 223,671 Cost of Service Transfer - General Fund - 973,582 973,582 178,124 Franchise Fee & Return on Investment - - - 84,126 TOTAL EXPENDITURES$ 1,602,989$ 2,401,470$ 2,401,469$ 3,600,657 PERSONNEL 2008-09 *2009-10 *2009-10*2010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Airport - - - 5.00 TOTAL PERSONNEL - - - 5.00 ȴ &9 ΑΏΏΗȃΏΘ £ &9 ΑΏΏΘȃΐΏ ϭ¨¦´±¤² ±¤¯±¤²¤³ ³§¤ !¨±¯®±³ ' ² 7¤«« &´£ ¯±¤µ¨®´²«¸ ²§®¶ ² 3¯¤¢¨ « 2¤µ¤´¤ ¥´£ȁ MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³²Ǿ ¤¶ !¨±¯®±³ %³¤±¯±¨²¤ ¥´£ȁ 4§¨² The 2009-10 budget includes funding for the following Airport new fund accounts for Airport projects that previously were Projects: Southeast Access Road, $500,000; Commercial Tractor, included in the General Fund, as well as, the Airport Gas Well fund $75,900; Airport Signage, $50,000; Maintenance Facility, which was previously shown as a separate special revenue fund. $70,000; Matching RAMP Grant, $50,000; RADAR service, This budget includes the transfer of 4 FTE's from the General Fund, $250,000; Airport Entrance, $50,000; ACLUD Survey, $15,000. and the addition of 1 FTE, Field Service worker. An additional $150,000 was included for contingency purposes. The 2009-10 budget was amended by the City Council in April, The 2010-11 budget includes $2,500,000 for construction of ΑΏΐΏ ³® ±¤ϭ«¤¢³ ͡ΘΖΒǾΔΗΑ ³± ²¥¤± ³® ³§¤ '¤¤± « &´£ ¥®± ³§¤ capital projects consistent with the Airport Business Plan that is repayment of prior year subsidies for Airport operations.discussed in more detail in the Budget Overview section of this document. 164 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AIRPORTFUNDRESOURCES&EXPENDITURES RESOURCES $3,769,658 GasGasWellWellRoyaltiesRoyalties 72.42%72.42% InterestInterestIncomeIncome 1.33%1.33% AirportAirportFeesFees 26.25%26.25% EXPENDITURES $3600657$3,600,657 Transfers 1.13% DebtService Operations Transfer 72.58% 6.21% CostofServiceTransfer GeneralFund 4.95% FranchiseFee& ReturnonInvestment 2.34% Personal Services Materials 9.76% &Supplies 0.23% Repair Miscellaneous Insurance &Maintenance 0.05% 0.51% 2.24% 165 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 166 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNAL SERVICE FUND TECHNOLOGY SERVICES FUND PROGRAM DESCRIPTION 4§¤ 4¤¢§®«®¦¸ 3¤±µ¨¢¤² $¤¯ ±³¬¤³ ¢®³±¨¡´³¤² ³® ¤¥¥¨¢¨¤³ £ ¯±®£´¢³¨µ¤ #¨³¸ ¦®µ¤±¬¤³ ¡¸ ´²¨¦ ¬®£¤± ¨¥®±¬ ³¨® ³¤¢§®«®¦¨¤² ³® ¨¬¯±®µ¤ ¡®³§ ¶®±ª¤± ¯±®£´¢³¨µ¨³¸ £ ¢¨³¨¹¤ ¢¢¤²² ³® ¦®µ¤±¬¤³ ¨¥®±¬ ³¨® £ ²¤±µ¨¢¤²ȁ MAJOR DEPARTMENT GOALS 0±®µ¨£¤ ³¤¢§®«®¦¸ «¤ £¤±²§¨¯ȁ ΐȁ Αȁ$¤µ¤«®¯ ®´± ¯¤®¯«¤ £ ®´± ¢®±¤ ³¤ ¬²ȁ Βȁ0±®µ¨£¤ ²¤¢´±¤Ǿ ±¤«¨ ¡«¤Ǿ £ ¢®²³ ¤¥¥¤¢³¨µ¤ ¨¥± ²³±´¢³´±¤ȁ MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 %§ ¢¤ ³§¤ £¤«¨µ¤±¸ ®¥ ²¤±µ¨¢¤ ³® ®´± ¢´²³®¬¤±²ȁ ΐȁ 2¤µ¨²¤ 3³± ³¤¦¨¢ 0« ³® ¯±®µ¨£¤ Δȃ9¤ ± ¡´£¦¤³ ¯±®©¤¢³¨®ȁ Αȁ Βȁ0 ±³¤± ¶¨³§ £¤¯ ±³¬¤³² ¥®± 5²¤± '±®´¯ -¤¤³¨¦² Ȩ')3Ǿ *$ %£¶ ±£²Ǿ , ²¤±&¨¢§¤Ǿ ¤³¢ȩȁ 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES ΐȁ$¨µ¨²¨®² ²¤±µ¤£ ΗΔΗΘΗΘΗΘ Αȁ5²¤± ²´¯¯®±³ ¢ ««² ²¤±µ¨¢¤£ ΓǾΗΕΒΓǾΕΏΏΔǾΏΏΏΔǾΑΏΏ .´¬¡¤± ®¥ £¤²ª³®¯ ¯§®¤² ²¤±µ¨¢¤£ ΒȁΐǾΏΗΐΐǾΑΔΗΐǾΏΗΔΐǾΏΘΓ 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES ΐȁ5²¤± ²´¯¯®±³ ¢ ««² ²¤±µ¨¢¤£ ±¤¬®³¤«¸ µ²ȁ ΕΔυȝΑΔυΕΔυȝΒΔυΕΔυȝΒΔυΖΏυȝΒΏυ ®²¨³¤ Αȁ /«¨¤ ³± ² ¢³¨®² ¯±®¢¤²²¤£ ͡ΑΒǾΓΓΏǾΏΏΏ͡ΑΓǾΏΏΏǾΏΏΏ͡ΑΒǾΔΏΏǾΏΏΏ͡ΑΓǾΑΔΏǾΏΏΏ Βȁ #®¬¯´³¤±² £ ¯¤±¨¯§¤± «² ¯¤± ²´¯¯®±³ ΒΏΏΒΑΔΒΑΔΒΒΏ ¯¤±²® 167 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGYSERVICESFUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200809200910200910201011 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 168 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGY SERVICES FUND RESOURCES & EXPENDITURES RESOURCES $6,806,317 Cost of Service - Cost of Service - Cost of Service -Solid Waste Fund Wastewater Fund Cost of Service - Water Fund 2.82% 3.29% Other 9.83% 5.51% Miscellanous 0.10% Cost of Service - Electric Fund Sale of Documents 10.59% 1.39% Revenue - Copier Service 2.94% Transfer from Municipal Court 1.87% Use of Reserves 5.25% Cost of Service - General Fund 48.75% Communication Services Transfer 7.66% EXPENDITURES $6,806,317 Debt Payment Insurance 9.98% 0.37% Operations 12.83% Transfers 7.71% Maintenance & Repair 26.86% Fixed Assets 0.73% Personal Services 36.26% Materials & Supplies 5.26% 169 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGY SERVICES FUND EXPENDITURES BY CLASSIFICATION 2010-11 2008-092009-102009-102010-11 EXPENDITURE ACTUALBUDGETESTIMATEADOPTED Personal Services$ 2,237,943$ 2,453,862$ 2,416,650$ 2,468,058 Materials & Supplies 298,981 311,518 295,218 358,250 Maintenance & Repair 1,449,188 1,722,409 1,719,809 1,827,695 Insurance 24,617 24,262 24,262 24,981 Operations 1,681,711 1,617,388 1,601,170 873,175 Debt Payment 680,355 689,877 689,877 679,198 Transfers 341,475 297,433 297,433 524,960 Fixed Assets 515,656 100,000 100,000 50,000 TOTAL EXPENDITURES$ 7,229,926$ 7,216,749$ 7,144,419$ 6,806,317 MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤ ΑΏΏΘȃΐΏ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁThe 2010-11 budget includes the addition of 1 FTE, Business Information Analyst, that was transferred from the Finance Department in the General Fund. The 2010-11 budget includes $250,000 for a Disaster Recovery Data Facility. 170 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNALSERVICEFUND MATERIALSMANAGEMENTFUND PROGRAMDESCRIPTION MAJORDEPARTMENTGOALS MAJORDEPARTMENTOBJECTIVESFORFISCALYEAR201011 200809200910200910201011 ACTUALBUDGETESTIMATEADOPTED WORKLOADMEASURES 200809200910200910201011 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITYMEASURES 171 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MATERIALS MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2010-11 2008-092009-102009-102010-11 RESOURCESACTUALBUDGETESTIMATE ADOPTED Sale of Scrap Material$ -$ 10,530$ 1,000$ 8,425 Postage Fees 80,003 81,235 57,000 82,910 Warehouse Sales 8,150,378 6,079,889 5,638,567 6,496,930 Miscellaneous Income 16,614 4,460 17,260 18,300 Cost of Service - General Fund 268,906 281,635 281,635 252,206 Cost of Service - Electric Fund 117,710 121,242 121,242 108,573 Cost of Service - Water Fund 75,395 78,891 78,891 70,648 Cost of Service - Wastewater Fund 62,079 63,940 63,940 57,259 Cost of Service - Solid Waste Fund 54,253 55,881 55,881 50,042 Cost of Service - Other Funds 121,662 149,226 151,250 133,631 Auction Proceeds 17,328 52,000 57,600 39,550 TOTAL REVENUES$ 8,964,328$ 6,978,929$ 6,524,266$ 7,318,474 Use of Reserves - - - - TOTAL RESOURCES$ 8,964,328$ 6,978,929$ 6,524,266$ 7,318,474 2008-092009-102009-102010-11 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Personal Services$ 907,205$ 949,336$ 930,554$ 966,306 Materials & Supplies 20,934 27,392 26,280 29,825 Inventory 7,377,399 5,763,908 5,334,186 6,107,740 Maintenance & Repair 8,391 18,937 20,452 20,452 Insurance 17,175 17,793 17,793 17,987 Miscellaneous 939 990 990 990 Operations 60,648 78,485 71,357 70,367 Debt Service 47,336 47,337 47,903 47,903 Transfers 81,068 74,751 74,751 56,904 TOTAL EXPENDITURES$ 8,521,095$ 6,978,929$ 6,524,266$ 7,318,474 PERSONNEL2008-092009-102009-102010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Purchasing 8.00 8.00 8.00 8.00 Warehouse 5.50 5.50 5.50 5.50 TOTAL PERSONNEL 13.50 13.50 13.50 13.50 MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤ ΑΏΏΘȃΐΏ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ 172 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MATERIALS MANAGEMENT RESOURCES & EXPENDITURES RESOURCES $7,318,474 Miscellaneous Income 0.25% Cost of Service Transfers 9.19% Auction Proceeds 0.54% Warehouse Sales 88.77% Sale of Scrap Material 0.12% Postage Fees 1.13% EXPENDITURES $7,318,474 Inventory 83.46% Maintenance & Repair 0.28% Personal Miscellaneous Services 0.01% 13.20% Insurance 0.25% Operations Debt Service 0.96% 0.65% Materials Transfers & Supplies 0.78% 0.41% 173 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 174 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNAL SERVICE FUND FLEET MANAGEMENT FUND PROGRAM DESCRIPTION FleetManagementisresponsibleforprovidingallvehiclemaintenanceandequipment-relatedsupportservicestoall Citydepartments.Thedepartmentprovidesforallareasofvehicleandequipmentdiagnosticsandrepairs,while providinganextensivepreventativemaintenanceprogramtoassuredependability,availability,andsafetyof³§¤ϭ«¤¤³ȁ Responsibleforthecompleteupϭ¨³³¨¦ ££¤¢ «²onallCityvehiclesandequipment.Thedepartmentisalso responsibleforfueldispensingoperationsat³§¤#¨³¸͒²3¤±µ¨¢¤#¤³¤± £« £ϭ¨«««®¢ ³¨®²ȁ&«¤¤³3¤±µ¨¢¤²¯±®µ¨£¤² completehistoryofvehicleandequipmentmaintenance/repaircosts,subletrepairs,laborcharges,andfuelusageto #¨³¸ £¤¯ ±³¬¤³² ® ¬®³§«¸ ¡ ²¨²Ǿ ´²¨¦ ¢®¬¯´³¤±¨¹¤£ ϭ«¤¤³ ¬ ¦¤¬¤³ ²¸²³¤¬ȁ MAJOR DEPARTMENT GOALS 0±®µ¨£¤ °´ «¨³¸ µ¤§¨¢«¤ ¬ ¨³¤ ¢¤ ¥®± ³§¤ ¡¤¤ϭ¨³ £ ² ¥¤³¸ ®¥ «« #¨³¸ ¤¬¯«®¸¤¤² £ ¢¨³¨¹¤²ȁ 1. Continue researching alternative fuel sources for compliance with federal, state, and local regulations. 2. Engineer, construct, and open new fuel island located at Solid Waste Facility. 3. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2010-11 1.Continue to work towards exemplary quality service by requiring all mechanics to obtain Automotive Service %·¢¤««¤¢¤ Ȩ!3%ȩ ¢¤±³¨ϭ¨¢ ³¨®² £ ²¯¤¢¨ «¨¹¤£ ³± ¨¨¦Ǿ ¨¢«´£¨¦ ±¤¦´« ³®±¸ȃ ²²®¢¨ ³¤£ ³± ¨¨¦ȁ 2.Provide fuel pump service 24 hours a day, 7 days a week for our customers at both facilities. 3.-¤¤³ °´ ±³¤±«¸ ¶¨³§ ϭ«¤¤³ ¢´²³®¬¤±² ³® ¢®³¨´¤ ³® ¨¬¯±®µ¤ ¢®¬¬´¨¢ ³¨®² ¡¤³¶¤¤ £¤¯ ±³¬¤³² £ &«¤¤³ Services. 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES Diesel purchased (gallons) 1. 942,606 1,045,957 870,000 1,045,000 Unleaded purchased (gallons) 2. 293,394 228,744 222,000 250,000 Propane purchased (gallons) 3. 4,555 8,037 4,100 8,000 2008-09 2009-10 2009-10 2010-11 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Vehicles to technicians 82:179:180:179:1 2.Technician Productivity (%) 76%92%80%85% 3.Mechanics on staff with ASE 66%100%95%100% #¤±³¨ϭ¨¢ ³¨®² Ȩυȩ 175 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2010-11 2008-092009-102009-102010-11 RESOURCES ACTUALBUDGETESTIMATE ADOPTED Fuel Sales $ 2,638,652$ 5,468,584$ 2,901,982$ 5,621,580 Parts Vehicle Maintenance 4,137,835 4,018,160 3,897,519 4,193,675 Miscellaneous 73,903 98,145 26,300 1,300 Interest Income 14,854 26,300 - - Fleet Rental - 20,085 20,085 25,168 Fleet Admin Transfers 269,794 292,656 292,032 281,112 TOTAL REVENUES$ 7,135,038$ 9,923,930$ 7,137,918$ 10,122,835 Use of Reserves - 554,720 554,721 - TOTAL RESOURCES$ 7,135,038$ 10,478,650$ 7,692,639$ 10,122,835 2008-092009-102009-102010-11 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Personal Services$ 1,532,738$ 1,662,526$ 1,592,091$ 1,617,033 Materials & Supplies 88,236 88,980 68,939 169,356 Inventory (Fuel only) 2,276,508 3,857,327 2,495,699 4,032,800 Maintenance & Repair 81,799 672,825 25,341 95,000 Insurance 125,000 141,453 141,453 142,132 Miscellaneous - 1,250,000 - 1,250,000 Operations 2,479,852 2,407,129 2,205,189 2,332,260 Interest Expense - - - 295 Debt Service 147,046 279,945 279,445 272,173 Transfers 206,327 118,465 884,482 128,197 Fixed Assets 28,065 - - - TOTAL EXPENDITURES$ 6,965,571$ 10,478,650$ 7,692,639$ 10,039,246 PERSONNEL 2008-092009-102009-102010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED TOTAL PERSONNEL 21.00 21.00 21.00 21.00 MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 The 2009-10 budget includes the provision for a fuel facility as 4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ part of the Capital Improvement Program. This fuel facility was originally scheduled for FY 2008-09, and funding was postponed to FY 2009-10. 176 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT RESOURCES & EXPENDITURES RESOURCES $10,122,835 Miscellaneous 0.01% Parts Vehicle Fleet Admin Maintenance Transfers 41.43% 2.78% Fleet Rental 0.25% Fuel Sales 55.53% EXPENDITURES $10,039,246 Miscellaneous 12.45% Insurance 1.42% Operations Debt Service 23.14% Maintenance 2.71% & Repair .95% Transfers 1.37% Inventory Personal Services (Fuel only) 16.10% 40.17% Materials & Supplies, 1.69 % 177 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 178 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNALSERVICEFUND RISKRETENTIONFUND PROGRAMDESCRIPTION MAJORDEPARTMENTGOALS MAJORDEPARTMENTOBJECTIVESFORFISCALYEAR201011 200809200910200910201011 ACTUALBUDGETESTIMATEADOPTED WORKLOADMEASURES 200809200910 200910201011 PRODUCTIVITYMEASURESACTUALBUDGETESTIMATEADOPTED 179 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RISK RETENTION FUND RESOURCE & EXPENDITURE SUMMARY 2010-11 2008-092009-102009-102010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Commercial Insurance$ 661,614$ 619,164$ 619,164$ 612,304 Self Insurance 1,139,969 1,173,568 1,173,568 1,497,895 Worker's Compensation 839,194 854,974 854,974 650,525 Interest Income 129,583 120,000 80,000 60,000 Other Revenues 48,146 70,000 70,000 70,000 TOTAL REVENUES$ 2,818,506$ 2,837,706$ 2,797,706$ 2,890,724 Use of Reserves 92,453 - - - TOTAL RESOURCES $ 2,910,959$ 2,837,706$ 2,797,706$ 2,890,724 2008-092009-102009-102010-11 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 425,012$ 457,167$ 457,167$ 450,473 Materials & Supplies 8,074 10,050 9,550 10,750 Maintenance & Repair 138,419 170,000 150,000 155,000 Depreciation Expense - - 1,200 1,200 Insurance 1,586,814 1,243,860 1,202,000 1,235,513 Miscellaneous 278,095 171,600 171,600 222,300 Operations 452,073 366,350 351,000 370,327 Cost of Service - General Fund - - - 112,221 Cost of Service-Materials Mgmt - 2,500 2,500 2,427 Cost of Service-Tech Services 22,472 29,165 31,329 21,406 TOTAL EXPENDITURES$ 2,910,959$ 2,450,692$ 2,376,346$ 2,581,617 PERSONNEL 2008-092009-102009-102010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 5.00 5.00 5.00 5.00 MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤ ΑΏΏΘȃΐΏ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ 4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ±¤¨¬¡´±²¤¬¤³ ³® ³§¤ '¤¤± « Fund for an Attorney in the Legal division. 180 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RISKRETENTIONFUNDRESOURCES&EXPENDITURES RESOURCES $2,890,724 Commercial Insurance OtherRevenues 21.18% 2.42% SelfInsurance 51.82% InterestIncome 2.08% Worker'sCompensation 22.50% EXPENDITURES $2,581,617 Maintenance Depreciation &Repair Expense 6.00% Materials&Supplies 0.05% 0.42% PersonalServices 17.45% CostofService Insurance Transfers 47.86% 5.27% Operations 14.34% Miscellaneous 8.61% 181 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 182 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNALSERVICEFUND HEALTHINSURANCEFUND PROGRAMDESCRIPTION MAJORDEPARTMENTGOALS MAJORDEPARTMENTOBJECTIVESFORFISCALYEAR201011 200809200910200910201011 WORKLOADMEASURESACTUALBUDGETESTIMATEADOPTED 200809200910200910201011 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITYMEASURES 183 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES HEALTHINSURANCEFUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESEXPENDITURESACTUALACTUALBUDGETBUDGETESTIMATEESTIMATEADOPTEDADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 184 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES HEALTH INSURANCE FUND RESOURCES & EXPENDITURES RESOURCES $17,958,217 City Contributions City Contributions Life Insurance LTD 1.66% 1.15% Pharmacy Rebates 0.60% Stop Loss Recovery 2.45% City Contributions -Health Insurance 72.49% Use of Reserves 3.31% Employee Contributions Health 11.17% Employee Contributions Dental 3.66% Employee Contributions Vision Employee Contributions 0.53% Retiree STD Contributions 0.59% 2.39% EXPENDITURES $17,958,217 Clinic Start Up 3.34% Long Term Disability 1.16% Health Insurance 89.06% Life Insurance 1.66% Short Term Disability 0.59% Dental Insurance 3.66% Vision Insurance 0.53% 185 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 186 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SPECIALREVENUEFUND RECREATIONFUND PROGRAMDESCRIPTION MAJORDEPARTMENTGOALS MAJORDEPARTMENTOBJECTIVESFORFISCALYEAR201011 200910200910201011 200809 ACTUALBUDGETESTIMATEADOPTED WORKLOADMEASURES 200809200910200910201011 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITYMEASURES 187 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RECREATION FUND RESOURCE AND EXPENDITURE SUMMARY 2010-11 2008-092009-102009-102010-11 RESOURCESACTUALBUDGETESTIMATEADOPTED Special Projects$ 4,650$ 4,912$ 3,500$ 2,162 Marketing 16,728 25,588 13,156 24,876 Civic Center 18,320 26,528 23,000 23,285 Denia Rec Center 102,337 112,952 112,952 116,063 North Lakes Rec Center 272,579 284,557 284,557 284,557 Senior Center 56,121 58,449 58,449 65,845 Youth and Teen Services 334,329 390,572 390,572 359,516 '®«£ϭ¨¤«£ 4¤¨² #¤³¤± 83,908 150,676 150,676 153,355 Civic Center Pool 47,833 46,865 43,600 43,672 Therapeutics 12 - - - Martin Luther King Jr. Rec Center 32,198 37,799 37,799 77,945 Athletics 231,558 266,804 266,804 270,184 Miscellaneous Income 778 - - - Interest Income 14,746 20,000 18,000 20,000 TOTAL REVENUES$ 1,216,097$ 1,425,702$ 1,403,065$ 1,441,460 Use of Reserves 47,566 - - 182,039 TOTAL RESOURCES $ 1,263,663$ 1,425,702$ 1,403,065$ 1,623,499 2008-092009-102009-102010-11 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 289,093$ 472,563$ 429,002$ 553,910 Materials & Supplies 478,211 289,445 386,111 385,525 Maintenance & Repair 13,444 14,344 14,344 15,162 Insurance 13,852 13,311 13,311 16,091 Miscellaneous - 2,000 2,000 - Operations 262,493 384,089 371,736 396,076 Cost of Service - General Fund 143,386 147,715 147,715 152,168 Cost of Service - Tech Services 3,383 - - - Cost of Service - Materials Mgmt 6,495 6,690 6,690 4,567 Fixed Assets 53,306 - - 100,000 TOTAL EXPENDITURES$ 1,263,663$ 1,330,157$ 1,370,909$ 1,623,499 2008-092009-102009-102010-11 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 21.84 21.77 21.77 24.27 MAJOR BUDGET ITEMS FY 2009-10FY 2010-11 4§¤ ΑΏΏΘȃΐΏ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ4§¤ ΑΏΐΏȃΐΐ ¡´£¦¤³ ¨¢«´£¤² ¥´£¨¦ ¥®± ££¨³¨® « ϭ¨³¤²² equipment at all recreation centers, meeting room partitions for all recreation centers, and a new Pre K program at Martin Luther King Recreation Center. The 2010-11 budget includes the addition of 2.5 FTEs for temporary seasonal employees. 188 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RECREATIONFUNDRESOURCES&EXPENDITURES RESOURCES $1,623,499 MartinMartinLutherLutherKingKingJr.Jr. RecRecCenterCenter InterestInterestIncomeIncome 4.80%4.80% 1.23%1.23% CivicCivicCenterCenterPoolPool UseUseofofReservesReserves 2.70%2.70% 11.21%11.21% AthleticsAthletics 16.64%16.64% GoldfieldGoldfield TennisTennisCenterCenter SpecialSpecialProjectsProjects 9.45%9.45% 0.13%0.13% MarketingMarketing 1.53%1.53% YouthYouthandand TeenTeenServicesServices 22.14%22.14% CivicCivicCenterCenter NorthNorthLakesLakes 1.43%1.43% RecRecCenterCenter 17.53%17.53% DeniaDeniaRecRecCenterCenter 7.15%7.15% SeniorSeniorCenterCenter 4.06%4.06% EXPENDITURES $1,623,499 FixedAssets CostofService 6.2% Transfers 9.7% PersonalServices 34.1% Operations 24.4% Materials&Supplies 23.7% Insurance,Misc. 1.0% Maintenance&Repair 0.9% 189 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 190 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MISCELLANEOUSFUNDINFORMATION A.TOURIST&CONVENTIONFUND B.POLICECONFISCATIONFUND C.TRAFFICSAFETYFUND D.NONAIRPORTGASWELLFUND E.PARKSGASWELLFUND F.TREEMITIGATIONFUND G.PUBLICEDUCATIONGOVERNMENT(PEG)FUND H.MCKENNATRUSTFUND I.PARKLANDDEDICATIONTRUST J.PARKDEVELOPMENTTRUST K.MISCELLANEOUSSPECIALREVENUEFUND L.GRANTFUNDSSUMMARY 191 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TOURIST&CONVENTIONFUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 192 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES POLICECONFISCATIONFUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 193 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRAFFICSAFETYFUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 194 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NONAIRPORTGASWELLFUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 195 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PARKSGASWELLFUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 196 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TREEMITIGATIONFUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALRESOURCES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 197 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLICEDUCATIONGOVERNMENT(PEG)FUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 ESTIMATE EXPENDITURESACTUALBUDGETADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 198 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MCKENNATRUSTFUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 199 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PARKLANDDEDICATIONTRUST RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 200 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PARKDEVELOPMENTTRUST RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY200910FY201011 201 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MISCELLANEOUSSPECIALREVENUEFUND RESOURCE&EXPENDITURESUMMARY 201011 200809200910200910201011 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200809200910200910201011 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES ITEMS MAJORBUDGET FY200910FY201011 202 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GRANTS BUDGET EXPENDITURE SUMMARY 2010-11 DESCRIPTION Thegrantsbudgetisasummaryoflocal,stateandfederalgrantsawaredtotheCityofDenton.Grantsareawardedtosupport programs in the City and are not funded with City resources. GRANTEXPIRATIONGRANTUNSPENT GRANT NAME YEARDATEAMOUNTTYPEAMOUNT Community Development Block Grant2003-04-$ 1,026,926Federal$ 18,399 Community Development Block Grant2004-05- 1,026,421 Federal 102,655 Community Development Block Grant2005-06- 978,948 Federal 66,182 Community Development Block Grant2006-07- 890,440 Federal 137,634 Community Development Block Grant2007-08- 897,709 Federal 295,628 Community Development Block Grant2008-09- 875,933 Federal 257,957 Community Development Block Grant2009-10- 896,380 Federal 537,944 Community Development Block Grant2010-11- 975,447 Federal 975,447 Sub-Total CDBG$ 7,568,204$ 2,391,846 HOME Investment Partnership Grant2003-04-$ 622,867Federal$ 2,954 HOME Investment Partnership Grant2004-05- 672,160 Federal 4,439 HOME Investment Partnership Grant2005-06- 579,461 Federal 96,776 HOME Investment Partnership Grant2006-07- 546,196 Federal 14,491 HOME Investment Partnership Grant2007-08- 542,079 Federal 244,017 HOME Investment Partnership Grant2008-09- 524,560 Federal 355,567 HOME Investment Partnership Grant2009-10- 582,756 Federal 499,899 HOME Investment Partnership Grant2010-11- 578,028 Federal 578,028 Sub-Total HOME$ 4,648,107$ 1,796,171 CDBG Recovery Funds2009-10-$ 232,917Federal$ 188,994 Homeless Prevention & Rapid Re-Housing Program2009-108/31/2011 826,697 Federal 662,099 Total Community Development$ 13,275,925$ 5,039,111 SHSP 20082008-091/15/2011$ 188,747Federal$ 167,441 UASI 20082008-091/15/2011 280,425 Federal 192,993 UASI - LEAP 20082008-091/15/2011 321,000 Federal 231,646 UASI 20092009-104/15/2012 155,850 Federal 138,258 UASI - LEAP 20092009-104/15/2012 145,800 Federal 129,342 Public Safety Traning Facility2009-1012/25/2010 350,738 Federal 311,147 2010 Congressional Setaside2009-106/30/2012 500,000 Federal 443,560 Byrne Justice Assistance - JAG (ARRA)2009-10- 175,211 Federal 155,433 Total Public Safety$ 2,117,771$ 1,769,820 Downtown Transit Center2007-08-$ 3,109,690Federal$ 2,510,716 %0! "±®¶ϭ¨¤«£²2008-099/30/2012 63,000 Federal 41,613 EECBG (ARRA)2009-109/27/2012 1,117,000 Federal 933,162 Diesel Emission Reduction (ARRA)2009-101/29/2012 725,214 Federal 643,352 CWA 3192009-108/31/2012 405,291 Federal 359,543 Total Other$ 5,420,195$ 4,488,386 Grand Total$ 20,813,891$ 11,297,317 203 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 204 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 02/&),% /& $%.4/. ΑΏΐΏȃΐΐ Denton is a unique community whose diversity gives The City of Denton is also a major banking center. it strength. Although Denton is no longer a small Several banks have built their new central facilities in town, there are certain qualities of small town life the downtown area and are building branch banks that our citizens hold dear. The historic downtown is around the city and the county, while banks based in the heart of Denton; the square and surrounding small Texas and Oklahoma towns are locating major streets are used every day and night as a gathering centers in Denton. place for commerce, civic events and entertainment. The City has taken the lead in organizing the The City of Denton is 94.901 square miles and Economic Development Partnership Board (EDPB), a strategically positioned within the Dallas/Fort collaborative effort between the City, Chamber of Worth/Denton region, 37 miles northwest of Dallas Commerce, Denton Independent School District, UNT, and 35 miles northeast of Fort Worth. Located on the TWU, and North Central Texas College. The EDPB is Interstate 35 corridor at the intersection of I-35E and implementing a set of strategies and actions to I-35W, Denton is 18 miles from DFW International achieve sustained economic vitality in Denton, with Airport and 15 miles north of Alliance Airport. an emphasis on attracting businesses in need of a Proximity to these major international transportation skilled workforce to Denton. facilities gives Denton an unparalleled advantage. Denton is an employment center, one of only three cities in the region that have more than half their With an estimated population of 123,802 Denton is a residents living and working in the same city (Census unique community in a high-growth area, but with a 2000). long history as the county seat and a major city in Denton County. It was founded in 1857 so that residents would have a county seat near the center of The City has been a driving force in organizing the the county. Our historic downtown is the heart of Denton County Transportation Authority (DCTA), the $¤³®ǿ ³§¤ ²°´ ±¤ £ ²´±±®´£¨¦ ²³±¤¤³² ±¤ ϭ¨««¤£ only regional rail authority organized in a Texas every day and night with residents and visitors who county that joins a highly urban county with come there for work and shopping, to dine, and to established transportation authority. DCTA currently enjoy civic events, theater and clubs with live music. has an express bus service between Denton and Dallas and will be initiating rail service by 2011. Since the 19th century, Denton has been a major higher education center. It is the home of two major Denton has a growing municipal airport with over state universities, the University of North Texas 200 acres available for public/private investment. . The The recent installation of the new runway and combined student population of these two taxiway lighting system at the Denton Airport greatly universities is approximately 47,000. enhances the safety of Denton-based and visiting ¯¨«®³²ȁ #®³±®««¤£ ¡¸ ³§¤ ¤¶ &!!ȃ¢¤±³¨ϭ¨¤£ ¨± ³± ¥ϭ¨¢ Denton is rapidly becoming a major center for control tower, the system provides pilots with three medical services. Its two major hospitals, Denton lighting intensities that enable safe runway Regional Medical Center and Presbyterian Hospital of environments, day or night, regardless of weather Denton, have been joined by a wide range of specialty conditions. The increased safety margins of the hospitals, surgery and treatment centers, and control tower translate to increased visitors, outpatient clinics. These facilities draw patients from businesses, growth, and greater prosperity for all over North Texas and from southern Oklahoma. Denton. 205 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Many performing groups provide Denton with an endless supply of cultural and entertainment opportunities. The Greater Denton Arts Council, Denton Community Theater, Denton Civic Ballet, Denton Light Opera Company, Bach Society, UNT City of Denton Fast Facts College of Music, UNT Dance and Drama Department, and TWU Dance and Theater Arts Department top the Quick Hits: list. In addition, year-round festivals and events draw thousands of visitors from outside the Denton area. Form of Government Council-Manager Denton offers a myriad of recreational activities. For Area boating enthusiasts, there are two large area lakes, 94.901 square-miles Lake Lewisville to the south and Lake Ray Roberts to the north, both within 20 minutes of Denton. For race Date of Incorporation enthusiasts, Texas Motor Speedway, which is part of September 26, 1866 the NASCAR circuit, is just 16 miles south of Denton Average Unemployment Rate on I-35W. The City of Denton maintains 30 parks and (Denton County) open spaces and eight recreational facilities that offer 7.6% expansive leisure opportunities and appeal to Total City Full-Time Equivalents (FTE) everyone from rock climbers to jazz enthusiasts. The 1,333.93 City Parks and Recreation Department has won the National Gold Medal Award for Excellence three By the Numbers: times. In May 2003, Denton opened Water Works Parks Park, an Aquatics Center with indoor and outdoor 30 pools and a water recreation park a partnership Parks Acreage between the City of Denton and the Denton 1,209.86 Independent School District. Libraries 3 Community leaders are passionate about planning for Library Circulation Items the future. Evidence of that is seen in their approach 428,150 to light rail and transit-oriented development, Fire Stations overwhelming support of bond elections to provide 7 Fire Fighters continued commitment to economic development 148 Police Stations through business, higher education and government 1 partnerships. Police Officers 154 Solid Waste Customers 29,398 Electric Meters Maintained 45,420 Street Lights 7,018 Lane Miles of Streets Maintained 1,230 Building Permits Issued (Total) 932 Annual Water Production 6.5 Billion Gallons Miles of Water Main 550 Annual Wastewater Discharge 5.3 Billion Gallons Miles of Wastewater Main 488 206 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NORTH TEXAS DALLAS/FORT WORTH METROPLEX 45 MINUTES / 30 MINUTES Pilot Point Van Alstyne Pilot Point Van Alstyne Westminster Weston Sanger Weston Anna 15 MINUTES Celina DENTON McKinney McKinneyBlue Ridge AubreyWeston Weston Melissa Krugerville Celina Krum Prosper McKinney Prosper Prosper Cross Roads Prosper New Hope Lincoln Park Denton McKinney McKinney Lowry Crossing Princeton McKinney Oak PointLittle Elm Lowry Crossing Ponder Farmersville Little Elm Shady Shores McKinney Frisco Hackberry Fairview Corinth Lakewood Village Farmersville Lake Dallas Lucas New Fairview Allen Argyle Hickory Creek Lucas New FairviewCopper Canyon Lucas Corral City Highland Village Lucas The Colony Northlake Justin Bartonville Flower Mound Lucas Lewisville Double Oak St. Paul RhomeParker Hebron Plano Wylie St. Paul LewisvilleHebron Rhome Lewisville Northlake Lavon Flower Mound Hebron Hebron Marshall Creek Murphy Roanoke Southlake Hebron Trophy Club Newark Carrollton Westlake Garland Richardson Sachse Addison Coppell Haslet Pecan Acres CDP Southlake Fate Dallas Grapevine Keller Farmers Branch Rowlett Rockwall Garland Eagle Mountain CDP Colleyville Rowlett Watauga Saginaw Irving North Richland HillsHeath University Park Euless Blue Mound Bedford Euless Highland Park McLendon-Chisholm Hurst Haltom City Sunnyvale Lake Worth Richland Hills Sansom Park Dallas Dallas Mesquite River Oaks Forney Grand Prairie White Settlement Cockrell Hill Westover Hills Fort Worth Balch Springs Pantego Fort Worth Arlington Dalworthington Gardens Benbrook Benbrook Seagoville Forest Hill Edgecliff Village Hutchins Duncanville Kennedale Crandall Everman Wilmer DeSoto Lancaster Wilmer Combine Cedar Hill Rendon CDP Rendon CDP Crowley Mansfield Glenn Heights Ferris Ovilla Burleson Red Oak Oak Leaf MidlothianPecan Hill Briaroaks Pecan Hill Cross Timber Waxahachie Joshua Rosser Midlothian 207 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TOP 10 TAXPAYERS )« £ 7¤²³¤±#¸¯±¤²² #®«´¬¡¨ -¤£¨¢ « #¤³¤± ®¥ $¤³® $¤³® #±®²²¨¦$¤³® 3³ ³¨® ͡ΖΘǾΔΏΏǾΖΗΘ ͡ΓΔǾΑΔΒǾΖΘΘ͡ΒΕǾΐΐΒǾΑΐΒ '¤« 4¨¬¡¤±«¨ª² '4% 3®´³§¶¤²³$¤µ® %¤±¦¸ ͡ΑΕǾΓΔΏǾΏΏΏ ͡ΒΒǾΒΖΐǾΏΏΏ͡ΑΔǾΒΔΕǾΔΔΏ 0 ¢¢ ±Ǿ )¢0 ¢¢ ±Ǿ )¢ 2 ¦¤ 4¤· ² 0±®£´¢³¨® Ȩ2¤ « 0±®¯¤±³¸ȩȨ0¤±²® « 0±®¯¤±³¸ȩ ͡ΑΑǾΏΘΖǾΒΖΗ ͡ΑΒǾΒΐΑǾΑΒΔ͡ΑΒǾΏΓΏǾΒΑΐ $¤³® %£´¢ ³¨® « (®´²¨¦ #®±¯ȁ ͡ΑΐǾΒΐΑǾΓΔΑ CERTIFIED VALUES BY PROPERTY CLASS 4 ¦¨¡«¤ 0¤±²® «Ǿ /³§¤± ΑΒυ 5£¤µ¤«®¯¤£ Αυ 3¨¦«¤ & ¬¨«¸ ΓΖυ #®¬¬¤±¢¨ «ȝ )£´²³±¨ « ΐΘυ -´«³¨ȃ& ¬¨«¸ Θυ 208 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CERTIFIED PROPERTY VALUE 10-YEAR HISTORY Tax#¤±³¨ϭ¨¤£Inc./-Dec.Percent of Levy YearAssessed ValueTax Ratein ValueCollected ΑΏΏΐ͡ ΒǾΒΕΖǾΑΘΑǾΏΑΔ͡ ΏȁΔΓΗΐΔΐΏȁΏΕυΘΗȁΑΕυ ΑΏΏΑ͡ ΒǾΖΏΒǾΓΐΑǾΔΐΔ͡ ΏȁΔΓΗΐΔΘȁΘΗυΘΗȁΔΖυ ΑΏΏΒ͡ ΓǾΏΓΑǾΑΏΑǾΗΖΐ͡ ΏȁΔΓΗΐΔΘȁΐΔυΘΗȁΓΖυ ΑΏΏΓ͡ ΓǾΒΖΓǾΘΓΒǾΗΒΐ͡ ΏȁΔΘΗΐΔΗȁΑΒυΘΗȁΒΒυ ΑΏΏΔ͡ ΓǾΖΗΘǾΒΖΕǾΗΐΐ͡ ΏȁΕΏΗΐΔΘȁΓΖυΘΗȁΖΏυ ΑΏΏΕ͡ ΔǾΓΓΐǾΑΑΗǾΘΏΘ͡ ΏȁΕΑΕΔΑΐΒȁΕΐυΘΗȁΖΓυ ΑΏΏΖ͡ ΕǾΏΗΘǾΓΘΘǾΖΖΔ͡ ΏȁΕΕΕΔΑΐΐȁΘΐυΘΘȁΕΔυ ΑΏΏΗ͡ ΕǾΑΘΐǾΒΔΘǾΐΐΑ͡ ΏȁΕΕΕΔΑΒȁΒΐυΘΘȁΗΔυ ΑΏΏΘ͡ ΕǾΒΑΖǾΘΏΘǾΏΑΑ͡ ΏȁΕΕΕΔΑΏȁΔΗυΘΘȁΘΒυ ΑΏΐΏ͡ ΕǾΑΒΏǾΐΐΖǾΘΔΗ͡ ΏȁΕΗΘΖΔȃΐȁΔΔυȴȴ ȴȴ 0¤±¢¤³ ¦¤ µ ¨« ¡«¤ *´«¸Ǿ ΑΏΐΐȁ CERTIFIED ASSESSED VALUES ΖǾΏΏΏ ΕǾΏΏΏ ΔǾΏΏΏ ΓǾΏΏΏ ΒǾΏΏΏ ΑǾΏΏΏ ΐǾΏΏΏ Ώ ΑΏΏΐΑΏΏΑΑΏΏΒΑΏΏΓΑΏΏΔΑΏΏΕΑΏΏΖΑΏΏΗΑΏΏΘΑΏΐΏ YEAR 209 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY TEN YEAR HISTORY Gain (Loss) #¤±³¨ϭ¨¤£FinalTax Ratein Final RealPersonalAssessedAssessedPer $100Value Over (1) Value YearPropertyPropertyValue *ValuationPrior Year 2001$ 2,816,635,320$ 550,656,705$ 3,367,292,025$ 3,434,258,870$ 0.5481510.49% 20023,017,648,478685,764,0373,703,412,5153,756,343,0850.548159.38% 20033,490,020,517622,434,2864,042,202,8714,112,454,8030.548159.48% 20043,602,470,935772,472,8964,374,943,8314,423,864,5820.598157.57% 20054,130,707,103658,669,7084,789,376,8114,858,132,7420.608159.82% 20064,584,691,730856,537,1795,441,228,9095,470,513,6680.6265212.61% 20075,289,219,325800,280,4506,089,499,7756,104,461,5100.6665211.59% 20085,492,299,164799,059,9486,291,359,1126,463,245,4980.666525.88% 20095,560,236,339767,672,6836,327,909,0226,433,989,5530.66652-0.45% 20105,573,270,071656,847,8876,230,117,958N/A**0.68975N/A (1) Denton Central Appraisal District ȴ 4§¤ &¨ « !²²¤²²¤£ 6 «´¤ ¨¢«´£¤² ²´¯¯«¤¬¤³² ¥®± ¤ ¢§ ϭ¨²¢ « ¸¤ ± ³§±®´¦§ 3¤¯³¤¬¡¤± ΒΏȁ ** Value of supplementals not yet available. 3®´±¢¤Ȁ #¤±³¨ϭ¨¤£ !¯¯± ¨² « 2®«« 210 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SALES AND PROPERTY TAX TEN YEAR HISTORY Fiscal YearSales TaxProperty TaxCombined 4 ·#¨³¸ 2 ³¤%£¨¦ 6 «´¤2 ³¤,¤µ¸4 · 4®³ « ΑΏΏΐȃΏΑ͡ ΐΔǾΗΖΔǾΘΒΓΐȁΔΏυ͡ ΒǾΓΒΓǾΑΔΗǾΗΖΏ͡ ΏȁΔΓΗΐΔ͡ ΐΗǾΗΑΓǾΗΘΏ͡ ΒΓǾΖΏΏǾΗΑΓ ΑΏΏΑȃΏΒ͡ ΐΕǾΏΓΖǾΑΘΖΐȁΔΏυ͡ ΒǾΖΔΕǾΒΓΒǾΏΗΔ͡ ΏȁΔΓΗΐΔ͡ ΑΏǾΔΘΏǾΒΘΔ͡ ΒΕǾΕΒΖǾΕΘΑ ΑΏΏΒȃΏΓ͡ ΐΖǾΕΗΓǾΗΘΘΐȁΔΏυ͡ ΓǾΐΐΑǾΓΔΓǾΗΏΒ͡ ΏȁΔΓΗΐΔ͡ ΑΑǾΔΓΑǾΓΑΐ͡ ΓΏǾΑΑΖǾΒΑΏ ΑΏΏΓȃΏΔ͡ ΐΗǾΘΘΗǾΏΔΗΐȁΔΏυ͡ ΓǾΓΑΒǾΗΕΓǾΔΗΑ͡ ΏȁΔΘΗΐΔ͡ ΑΕǾΓΕΐǾΒΓΕ͡ ΓΔǾΓΔΘǾΓΏΓ ΑΏΏΔȃΏΕ͡ ΑΏǾΒΓΒǾΓΐΒΐȁΔΏυ͡ ΓǾΗΔΗǾΐΒΑǾΖΓΑ͡ ΏȁΕΏΗΐΔ͡ ΑΘǾΔΓΓǾΖΒΓ͡ ΓΘǾΗΗΗǾΐΓΖ ΑΏΏΕȃΏΖ͡ ΑΏǾΕΔΒǾΘΒΑΐȁΔΏυ͡ ΔǾΓΖΏǾΔΐΒǾΕΕΗ͡ ΏȁΕΑΕΔΑ͡ ΒΓǾΑΖΒǾΗΕΑ͡ ΔΓǾΘΑΖǾΖΘΓ ΑΏΏΖȃΏΗ͡ ΑΐǾΓΓΏǾΗΒΘΐȁΔΏυ͡ ΕǾΐΏΓǾΓΕΐǾΔΐΏ͡ ΏȁΕΕΕΔΑ͡ ΓΏǾΕΗΖǾΓΔΖ͡ ΕΑǾΐΑΗǾΑΘΕ ΑΏΏΗȃΏΘ͡ ΑΏǾΓΕΕǾΖΖΒΐȁΔΏυ͡ ΕǾΓΕΒǾΑΓΔǾΓΘΗ͡ ΏȁΕΕΕΔΑ͡ ΓΒǾΏΖΗǾΗΑΓ͡ ΕΒǾΔΓΔǾΔΘΖ ΑΏΏΘȃΐΏ͡ ΑΏǾΓΗΒǾΓΐΗΐȁΔΏυ͡ ΕǾΓΒΒǾΘΗΘǾΔΔΒ͡ ΏȁΕΕΕΔΑ͡ ΓΑǾΗΗΒǾΗΑΖ͡ ΕΒǾΒΕΖǾΑΓΔ ΑΏΐΏȃΐΐȴȴ͡ ΑΐǾΕΑΏǾΕΔΘΐȁΔΏυ͡ ΕǾΑΒΏǾΐΐΖǾΘΔΗ͡ ΏȁΕΗΘΖΔ͡ ΓΑǾΘΖΑǾΑΒΘ͡ ΕΓǾΔΘΑǾΗΘΗ ȴȴ 3 «¤² 4 · ¨² ¡´£¦¤³¤£ ¬®´³ £ 0±®¯¤±³¸ 4 · ¨² ¢³´ « «¤µ¸ ¬®´³ȁ Combined Tax Chart ͡ΖΏ ͡ΕΏ ͡ΔΏ ͡ΓΏ 0±®¯¤±³¸ 4 · ͡ΒΏ 3 «¤² 4 · ͡ΑΏ ͡ΐΏ ͡Ώ ΑΏΏΑΑΏΏΒΑΏΏΓΑΏΏΔΑΏΏΕΑΏΏΖΑΏΏΗΑΏΏΘΑΏΐΏΑΏΐΐ 211 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MAJOR EMPLOYERS Approximate Number of Employer*DescriptionEmployees University of North TexasEducation Facility 7,764 Denton Independent School DistrictEducation System 2,600 Texas Woman's UniversityEducation Facility 1,586 Peterbilt MotorsDiesel Trucks 1,450 Denton County (in Denton)County Government 1,441 Denton State SchoolMHMR Facility 1,400 City of Denton Municipal Government 1,334 Federal Emergency Management AgencyCall Center 1,100 Denton Regional Medical CenterHospital/Health Care 850 Presbyterian Hospital of DentonHospital/Health Care 800 JostensClass Rings 600 Victor Equipment CompanyWelding Equipment Manufacturing 567 Sally Beauty Supply#®±¯®± ³¤ /¥ϭ¨¢¤ 450 Anderson MerchandisersPackaging/Warehouse 450 James Wood Auto ParkAutomobile Sales/Services 280 Progressive Industries MHMRMHMR Facility 276 NuconSteelFraming Design/Manufacturing 200 Morrison MillingFlour/Grain Mill 200 Senior Care Health and Rehabilitation CenterRetirement/Rehabilitation Center 200 United Copper IndustriesCopper Wire Manufacturer 196 Denton Rehabilitation & Nursing CenterHealthcare Services 180 CBS Mechanical Construction Services 175 Wells FargoBanking 175 Tetra PakAseptic Packaging 165 Precision Pattern Inc.Jet Interior Manufacturing 150 General Telemarketing, Inc.Call Center 150 Russell-Newman ManufacturingLadies Lingerie 150 DATCUBanking 150 The Vintage Retirement & Healthcare CenterSenior Housing/Healthcare Services 140 Lake Forest Good Samaritan VillageRetirement Center 130 Mayhill HospitalHospital/Health Care 130 Denton Good Samaritan VillageSenior Housing/Healthcare Services 120 Denton Publishing CompanyNewspaper 106 Ben E. Keith BeersDistribution Center 103 Mayday ManufacturingAerospace Machined Parts 100 Bill Utter FordAutomobile Sales/Services 100 Hulcher ServicesRailroad Emergency Response 100 Flowers Baking CompanyBakery 60 3®´±¢¤Ȁ /¥ϭ¨¢¤ ®¥ %¢®®¬¨¢ $¤µ¤«®¯¬¤³Ǿ $¤³® #§ ¬¡¤± ®¥ #®¬¬¤±¢¤ȁ , ²³ µ ¨« ¡«¤ £ ³ Ǿ .®µ¤¬¡¤± ΑΏΏΘȁ * Retail employers not included. 212 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES POPULATION TRENDANALYSIS YearPopulation 196026,844 197039,874 198048,063 199066,270 199873,050 199975,300 200082,976 200185,367 200290,355 200393,697 200498,288 2005103,220 2006108,381 2007113,800 2008115,506 2009118,904 2010121,374 2011123,802 PopulationGrowthTrend 213 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 214 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM 2 0 11- 2015 4§¤ # ¯¨³ « )¬¯±®µ¤¬¤³ 0±®¦± ¬ Ȩ#)0ȩ ±¤¯±¤²¤³² ³§¤ #¨³¸͒² ϭ¨µ¤ȃ¸¤ ± ¯« ¥®± ¨¥± ²³±´¢³´±¤ £ ¤°´¨¯¬¤³ ¥´£¨¦ȁ 4§¤ #)0 ¨² ±¤µ¨¤¶¤£ ¤ ¢§ ¸¤ ± ³® ±¤ϭ«¤¢³ ¢§ ¦¨¦ ¯±¨®±¨³¨¤² £ ³® ¯±®µ¨£¤ ¥± ¬¤¶®±ª ¥®± ¨£¤³¨¥¸¨¦ ¢ ¯¨³ « requirements, as well as to monitor the impact of capital projects on operating budgets and for project scheduling and coordination. The General Government CIP includes non-utility projects such as streets, parks, airport, and other general government facilities that are typically funded through General Obligation Bonds or #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®ȁ Internal service funds ²´¢§ ² ϭ«¤¤³ ²¤±µ¨¢¤²Ǿ ¢®¬¬´¨¢ ³¨®²Ǿ ³¤¢§®«®¦¸ ²¤±µ¨¢¤²Ǿ £ ¬ ³¤±¨ «² ¬ ¦¤¬¤³ ¶¨«« «²® ´³¨«¨¹¤ ³§¤ ² ¬¤ ϭ¨ ¢¨¦ ¬¤³§®£²ȁ The last General Obligation Bond program was approved by voters on February 5, 2005. The remaining $6.219 million from this program was expected to be sold in the FY 2009/10; however, due to the economic downturn and project scheduling, those bonds were postponed until FY 2010/11. !¯¯±®·¨¬ ³¤«¸ ¤µ¤±¸ ϭ¨µ¤ ¸¤ ±² ³§¤ #¨³¸ ¶¨«« ¯¯®¨³ citizen blue ribbon committee to make recommendations to Denton residents for capital improvement needs. The criteria listed below serve as the basis for staff recommendations regarding CIP projects related to General Obligation Bond sales. 1. Public safety, health and life 2. Service demands 3. Legal requirements, liability or mandate 4. Quality and reliability of current service level 5. Economic growth and development 6. Recreational, cultural, and aesthetic value 7. Funding ability 8. Operating budgets 4§¤ 5³¨«¨³¸ #)0 § ² §¨²³®±¨¢ ««¸ ¡¤¤ ¥´£¤£ ³§±®´¦§ 2¤µ¤´¤ "®£² £ ¨¢«´£¤² ¯±®©¤¢³² ³§ ³ ¡¤¤ϭ¨³ ³§¤ #¨³¸͒² enterprise funds such as electric, water, and wastewater. Beginning in June 2010, management elected to discontinue ¨²²´¨¦ 5³¨«¨³¸ 3¸²³¤¬ 2¤µ¤´¤ "®£² ¨ ¥ µ®± ®¥ ¨²²´¨¦ #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®ȁ 4§¤ ¯´±¯®²¤ ®¥ ³§¨² ¢§ ¦¤ ¨² ³® ³ ª¤ £µ ³ ¦¤ ®¥ ¨³¤±¤²³ ² µ¨¦² ²²®¢¨ ³¤£ ¶¨³§ ³§¤ §¨¦§¤± !! ¡®£ ± ³¨¦ ¥®± #/²ȁ 4§¤ #)0 ¥®± ²®«¨£ ¶ ²³¤ ¨² «²® ϭ¨ ¢¤£ ³§±®´¦§ ³§¤ ¨²²´ ¢¤ ®¥ #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®ȁ The Public Utilities Board is responsible for developing Utility CIP project and making recommendations to the City Council for approval. 215 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM CALENDAR 201 1- 1 5 March 1 General Fund Budget Kick-Off: Operating and Capital Improvement Program. March 31 $¤¯ ±³¬¤³ « ¡´£¦¤³² £´¤ ³® "´£¦¤³ /¥ϭ¨¢¤ Ȩ/¯¤± ³¨¦ £ #)0ȩȁ June 15 Preliminary Five Year Forecast Meeting with City Council. July 20 Preliminary Five Year Forecast Meeting with City Council. July 23 #¤±³¨ϭ¨¤£ appraisal rolls due from Denton Central Appraisal District. July 30 Proposed budget and CIP submitted to C¨³¸ #®´¢¨« £ ¯« ¢¤£ ® ϭ¨«¤ ¶¨³§ ³§¤ #¨³¸ 3¤¢±¤³ ±¸ȁ Submiss¨® ®¥ ¢¤±³¨ϭ¨¤£ ¯praisal roll. September 7 First Public Hearing on Tax Increase. Public Hearing on Budget. September 14 Second Public Hearing on Tax Increase. September 21 City Council adopts Capital Improvement Program budget. 216 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM (CIP) BUDGET TheCapitalImprovementProgram(CIP)representstheCity'splanfordevelopment.TheCIPisreviewedeachyearto ±¤ϭ«¤¢³¢§ ¦¨¦¯±¨®±¨³¨¤²Ǿtoprovideaframeworkforidentifyingcapitalrequirements,andtoassesstheimpactof capital projects on operating budgets and the scheduling and coordination of related projects. TheCIPbudgetappropriatesallavailableprogrammedfunds,plannedfundingfromothersources,andplanned issuancesof¤¶'¤¤± «/¡«¨¦ ³¨®Ȩ'/ȩǾ#¤±³¨ϭ¨¢ ³¤²ofObligation(CO)andUtilitySystemRevenueBonds.Available programmedfundsincludeunspentandencumberedbondproceeds,internalrevenuetransfersandoutside contributions.Internalrevenuetransfersandoutsidecontributionscomprisethebulkofplannedotherfunding. ProvidedbelowisasummaryofthetotalFY2010-11CIPbudget.FurtherCIPdetailforplannedissuancesisprovided in the following pages for each division. TOTALPLANNED PROGRAMMEDOTHERCOGOTOTAL DIVISIONAVAILABLE*FUNDINGISSUANCES**ISSUANCESPROPOSED General Government$ 32,192,710$ 13,300,000$ 6,000,000$ 6,219,000$ 57,711,710 Electric 24,121,348 4,122,425 16,500,000 - 44,743,773 Water 24,488,468 15,988,498 3,000,000 - 43,476,966 Wastewater 8,819,236 2,922,852 2,500,000 - 14,242,088 Solid Waste 10,032,080 267,000 7,850,330 - 18,149,410 TOTAL$ 99,653,842$ 36,600,775$ 35,850,330$ 6,219,000$ 178,323,947 *Expected balance as of October 1, 2010. **Utility System Revenue Bonds were previously sold for Electric, Water and Wastewater. 217 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES EXECUTIVE SUMMARY GENERAL GOVERNMENT CAPITAL IMPROVEMENT PROGRAM 201 1- 15 CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY The General Fund FY 2010- 11 ϭ¨µ¤ȃ¸¤ ± #)0 ¨¢«´£¤² ³± ²¯®±³ ³¨®Ǿ ¯ ±ª²Ǿ µ¤§¨¢«¤² £ ¡´¨«£¨¦ ¯±®©¤¢³²ȁ The decision to propose and ultimately build any capital project must consider the impact that the capital project will have on the operating budget. The operating impact of any capital project included in the CIP has been evaluated, and where necessary, resources were included in the budget to accommodate any associated expenses. 1. 4± ²¯®±³ ³¨® 0±®©¤¢³² Major transportation projects scheduled for FY 20 10-11 include US 377 widening; FM 1830 design; Airport Western development; and residential streets. 2. "´¨«£¨¦ 0±®©¤¢³² The FY 20 ΐΏȃΐΐ ¡´¨«£¨¦ ¯±®©¤¢³² ¨¢«´£¤ ϭ«®®±¨¦ £ ±®®¥ ±¤¯« ¢¤¬¤³² £ §¤ ³¨¦Ǿ µ¤³¨« ³¨® £ air conditioning (HVAC) systems. 3. 6¤§¨¢«¤² Resources are included to fund vehicle replacements for FY 20 10-11. 4. 0 ±ª² The major parks projects that are scheduled for funding beginning in FY 20 10-11 include Clear Creek . ³´± « (¤±¨³ ¦¤ #¤³¤±Ǿ - ¢ª 0 ±ª £ .®±³§ , ª¤² ±¤²³±®®¬²ȝ¢®¢¤²²¨®²Ǿ '®«£ϭ¨¤«£ 4¤¨² #¤³¤±Ǿ and entry corridors on Ft. Worth Drive. 218 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES OPERATIONS AND MAINTENANCE COSTS ASSOCIATED WITH THE CAPITAL IMPROVEMENT PROGRAM 20 11- 1 5 PROJECTS UNDER CONSTRUCTION 1. 4± ²¯®±³ ³¨® The number of lane miles increases each year as the City expands and annexation continues. This increase in lane miles results in additional street reconstruction and overlay projects that directly impacts the repair and maintenance budget for the street department. 2. 0 ±ª² The number of parks and acreage continues to increase each year. As of September 2010, there are parks, open spaces, and cemeteries with a total of 1,449 acres. 219 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT* CASH REQUIREMENTS DIV./DEPT.CATEGORY 2010-11 TransFM1830 (design only)$ 799,800 TransUS377 Widening 1,999,600 TransResidential Streets 1,189,100 ParksClear Creek Natural Heritage Center 499,400 ParksMack Park Restrooms/Concessions 504,300 ParksNorth Lakes Restrooms/Concessions 299,100 Parks'®«£ϭ¨¤«£ 4¤¨² #¤³¤± 228,700 ParksEntry Corridors (Ft. Worth Dr.) 699,000 TransAirport Western Development 500,000 FleetVehicles and Vehicle Replacements 2,000,000 Build/EquipFacility Maintenance Program** 1,500,000 FirePublic Safety Training Facility*** 2,000,000 TransMatching Funds for Road Improvements - TOTAL$ 12,219,000 General Obligation Bonds - New$ 6,219,000 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 6,000,000 Grand Total$ 12,219,000 ȴ$®¤² ®³ ±¤ϭ«¤¢³ !µ ¨« ¡«¤ 0±®¦± ¬¬¤£ &´£² ®± ®¦®¨¦ ¢ ¯¨³ « ¯±®©¤¢³²ȁ ** Facility Maintenance Program is for HVAC, Flooring, and Roof Replacements. *** The funding for this project will be issued in phases to preserve grant awards. 220 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT* CASH REQUIREMENTS 2011-12 2012-13 2013-14 2014-15 TOTAL $ -$ -$ -$ -$ 799,800 - - - - 1,999,600 - - - - 1,189,100 - - - - 499,400 - - - - 504,300 - - - - 299,100 - - - - 228,700 - - - - 699,000 - - - - 500,000 2,500,000 2,500,000 2,500,000 2,500,000 12,000,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000 - 9,100,000 - - 11,100,000 - - 9,000,000 - 9,000,000 $ 4,000,000$ 13,100,000$ 13,000,000$ 4,000,000$ 46,319,000 $ -$ -$ -$ -$ 6,219,000 4,000,000 13,100,000 13,000,000 4,000,000 40,100,000 $ 4,000,000$ 13,100,000$ 13,000,000$ 4,000,000$ 46,319,000 221 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 222 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES EXECUTIVE SUMMARY UTILITIES CAPITAL IMPROVEMENT PROGRAM 2011- 2015 CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY 4§¤ ϭ¨²¢ « ¸¤ ± 2011-15 Utilities department CIP totals $324.148 million as compared to $291.332 million in the 2010-14 CIP. The total 2011-15 #)0 ±¤ϭ«¤¢³² ͡32.816 million increase compared to the 2010-14 CIP. The Electric, Water, and Solid Waste CIPs each increase as compared to the 20ΐΏȃΐΓ #)0Ǿ ¶§¨«¤ ³§¤ 7 ²³¤¶ ³¤± #)0 ±¤ϭ«¤¢³² decrease. A comparison of the 2011-15 and 2010-14 CIP, by department, is shown below: FY 2011-15 FY 20 10-14 Electric $ 146.686 million $ 116.810 million Water 90.969 million 87.325 million Wastewater 56.130 million 63.903 million Solid Waste 30.363 million 23.294 million Utilities Total $ 324.148 million $ 291.332 million 1-15 CIP increases by $29.876 million compared to the 2010-14 CIP, primarily the result of the addition of 3 substation projects and replacement of aging transmission lines. 5-year CIP increases by $3.644 million. The Lake Lewisville water treatment plant rehabilitation project represents $30.800 million, or approximately 34% of the total CIP. The CIP also includes $10.900 million for the replacement and addition of water transmission and distribution lines. Another $19.400 million is budgeted to relocate water lines along Texas Department of Transportation related highway expansions projects. The 5-year Wastewater CIP decreases by $7.773 million. New collector and growth related interceptor improvements are budgeted at $19.994 million, including funding for the Graveyard Branch lift station, Pecan Creek interceptor, Hickory Creek interceptor, State School interceptor, and Cooper Creek interceptor. Another $9.583 million is budgeted in the CIP for relocation of wastewater lines along Texas Department of Transportation related highway expansion projects. The Drainage CIP, included in the Wastewater CIP, totals $5.528 million, a decrease of $3.058 million compared to the 2010-2014 CIP. Within that total 5 year Drainage CIP, $3.500 million represents the ±¤¬ ¨£¤± ®¥ ³§¤ #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ²®«£ ¨ ΑΏΏΖ ³® ¥´£ ¤¨¦§¡®±§®®£ £ ¢®¬¬´¨³¸ £± ¨ ¦¤ improvements. The Solid Waste 5-year CIP increases by $7.069 million and includes the acquisition of $10.203 million in £¤¯ ±³¬¤³ « µ¤§¨¢«¤² Ȩ³±´¢ª²ȩ £ ¤°´¨¯¬¤³ ¯´±¢§ ²¤²ȁ 0±®¯®²¤£ « £ϭ¨«« ¢ ¯¨³ « ¤·¯¤£¨³´±¤² ³®³ « ͡ΐΕȁ669 million, which currently includes cell construction, new and replacement security fencing, groundwater monitoring ¤·¯¤²¤²Ǿ £ ¤·¯ ²¨® ®¥ ³§¤ «¤ ¢§ ³¤ ±¤¢¨±¢´« ³¨® £ « £ϭ¨«« ¦ ² ¢®««¤¢³¨® ²¸²³¤¬²ȁ 2¤²¨£¤³¨ « £ commercial collections equipment and containers are budgeted at $7.775 million, and recycling containers, recycling site improvements, and construction and demolition processing equipment are budgeted at $5.889 million. 4§¤ ϭ¨²¢ « ¸¤ ± 2011-15 Utilities department CIP includes $5.000 million budgeted for capital construction contingency reserves, and will only be used if required. 223 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ELECTRIC UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2010-11 1Automated Meter Reading$ 1,912,660 3Building Construction 4,685,000 4Capital Construction Reserve 500,000 7Communications Equipment 588,558 8Contingency 300,000 13Distribution Substations 7,034,017 14Distribution Transformers 2,030,975 19Feeder Extensions & Improvements 6,259,777 23Meters 191,209 25New Residential & Commercial 2,877,451 28Over to Under Conversions 350,000 32Power Factor Improvement 208,364 40Street Lighting 395,995 43Tools & Equipment 127,000 45Transmission Lines 7,375,232 46Transmission Substation 9,486,863 50Vehicles 420,672 TOTAL$ 44,743,773 Revenue$ 4,122,425 Available Programmed Funds** 24,121,348 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 16,500,000 Grand Total$ 44,743,773 ȴ'2/50 !33)'.-%.4 Ȩ'!ȩ .5-"%23 ±¤ ´²¤£ ¥®± ¨£¤³¨ϭ¨¢ ³¨® ®¥ #)0 0±®©¤¢³² ¡¸ ¬ ©®± category of expense. **Include unspent and encumbered bond proceeds, internal revenue transfers, and outside contributions. 224 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ELECTRIC UTILITY CASH REQUIREMENTS 2011-122012-132013-142014-15TOTAL $ 1,749,519$ 1,819,214$ 1,891,674$ 1,984,540$ 9,357,607 - - - - 4,685,000 500,000 500,000 500,000 500,000 2,500,000 564,000 275,000 275,000 335,000 2,037,558 300,000 300,000 300,000 300,000 1,500,000 377,350 2,590,000 1,440,000 8,040,000 19,481,367 2,005,318 2,104,173 2,207,218 2,315,144 10,662,828 6,101,390 5,867,097 5,745,119 5,748,462 29,721,845 332,406 268,826 286,222 299,120 1,377,783 3,034,764 3,238,136 3,456,513 3,719,637 16,326,501 350,000 350,000 350,000 350,000 1,750,000 65,000 65,000 65,000 65,000 468,364 206,180 214,400 223,350 230,650 1,270,575 75,000 75,000 75,000 75,000 427,000 4,551,000 4,020,000 5,185,000 2,200,000 23,331,232 1,640,000 1,870,000 460,000 5,475,000 18,931,863 1,110,214 876,128 327,628 122,314 2,856,956 $ 22,962,141$ 24,432,974$ 22,787,724$ 31,759,867$ 146,686,479 $ 3,110,214$ 2,876,128$ 2,327,628$ 2,122,314$ 14,558,709 11,351,927 13,056,846 11,960,096 20,637,553 81,127,770 8,500,000 8,500,000 8,500,000 9,000,000 51,000,000 $ 22,962,141$ 24,432,974$ 22,787,724$ 31,759,867$ 146,686,479 225 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WATER UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2010-11 2Booster Station$ - 4Capital Construction Reserve 250,000 7Communications Equipment 43,735 10Development Plan Water Lines 250,000 12Distribution System Upgrade 662,000 17Elevated Storage 380,000 20Field Services Replacement 1,918,893 24Miscellaneous 1,025,000 29Oversize Lines 200,000 352¤¦´« ³®±¸ $¨²¨¥¤¢³¨® -®£¨ϭ¨¢ ³¨®² 30,810,000 38State Highway Relocations 6,287,468 42Taps, Fire Hydrants, Meters 904,870 43Tools & Equipment 55,000 48Plant Improvements 415,000 50Vehicles 275,000 TOTAL$ 43,476,966 Revenue$ 15,988,498 Available Programmed Funds** 24,488,468 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 3,000,000 Grand Total$ 43,476,966 ȴ'2/50 !33)'.-%.4 Ȩ'!ȩ .5-"%23 ±¤ ´²¤£ ¥®± ¨£¤³¨ϭ¨¢ ³¨® ®¥ #)0 0±®©¤¢³² ¡¸ ¬ ©®± category of expense. **Include unspent and encumbered bond proceeds, internal revenue transfers, and outside contributions. 226 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WATER UTILITY CASH REQUIREMENTS 2011-122012-132013-142014-15TOTAL $ 480,000$ 4,150,000$ -$ -$ 4,630,000 250,000 250,000 250,000 250,000 1,250,000 - 35,000 - - 78,735 250,000 250,000 250,000 250,000 1,250,000 7,105,503 3,137,520 - - 10,905,023 - 4,200,000 - - 4,580,000 946,470 1,790,836 1,315,762 2,026,230 7,998,191 25,000 25,000 25,000 25,000 1,125,000 200,000 200,000 200,000 200,000 1,000,000 - - - - 30,810,000 5,580,768 2,500,000 2,500,000 2,500,000 19,368,236 1,070,116 1,136,121 1,202,926 1,270,573 5,584,606 25,000 25,000 25,000 30,000 160,000 145,000 45,000 340,000 - 945,000 207,000 222,000 339,500 240,500 1,284,000 $ 16,284,857$ 17,966,477$ 6,448,188$ 6,792,303$ 90,968,791 $ 2,918,586$ 3,778,957$ 3,748,188$ 4,092,303$ 30,526,532 366,271 187,520 700,000 200,000 25,942,259 13,000,000 14,000,000 2,000,000 2,500,000 34,500,000 $ 16,284,857$ 17,966,477$ 6,448,188$ 6,792,303$ 90,968,791 227 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WASTEWATER UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2010-11 4Capital Construction Reserve$ 250,000 5Collection System Upgrade 2,993,500 10Development Plan Lines 250,000 16Drainage Improvements 3,546,800 20Field Services Replacement 781,765 21)ϭ¨«³± ³¨®ȝ)ϭ«®¶ 121,000 24Miscellaneous 1,025,000 29Oversize Lines 200,000 36Replace Lines 721,414 38State Highway Relocations 3,048,936 42Taps, Fire Hyds, Meters 102,073 43Tools & Equipment 100,600 477 ²³¤ 7 ³¤± %¥ϭ«´¤³ 2¤´²¤ 25,000 47Plant Improvements 204,000 50Vehicles 872,000 TOTAL$ 14,242,088 Revenue$ 2,922,852 Available Programmed Funds** 8,819,236 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 2,500,000 Grand Total$ 14,242,088 ȴ'2/50 !33)'.-%.4 Ȩ'!ȩ .5-"%23 ±¤ ´²¤£ ¥®± ¨£¤³¨ϭ¨¢ ³¨® ®¥ #)0 0±®©¤¢³² ¡¸ ¬ ©®± category of expense. **Include unspent and encumbered bond proceeds, internal revenue transfers, and outside contributions. 228 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WASTEWATER UTILITY CASH REQUIREMENTS 2011-122012-132013-142014-15TOTAL $ 250,000$ 250,000$ 250,000$ 250,000$ 1,250,000 5,958,686 6,512,117 4,495,000 35,000 19,994,303 250,000 250,000 250,000 250,000 1,250,000 30,000 180,000 380,000 355,000 4,491,800 - - - - 781,765 227,774 234,609 241,649 248,899 1,073,931 25,000 25,000 25,000 32,500 1,132,500 200,000 200,000 200,000 200,000 1,000,000 1,788,556 1,856,215 1,624,405 1,643,136 7,633,726 2,475,200 1,659,000 1,200,000 1,200,000 9,583,136 105,135 108,290 111,540 114,887 541,925 90,000 59,000 43,000 89,000 381,600 25,000 25,000 25,000 25,000 125,000 275,500 971,000 2,398,130 75,325 3,923,955 874,500 360,500 387,000 472,000 2,966,000 $ 12,575,351$ 12,690,731$ 11,630,724$ 4,990,747$ 56,129,641 $ 3,466,465$ 3,504,614$ 3,445,724$ 3,540,747$ 16,880,402 258,886 9,186,117 8,185,000 1,450,000 27,899,239 8,850,000 - - - 11,350,000 $ 12,575,351$ 12,690,731$ 11,630,724$ 4,990,747$ 56,129,641 229 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SOLID WASTE UTILITY* CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS **CATEGORY 2010-11 6Commercial Collection$ 250,000 11$¨²¯®² «ȝ, £ϭ¨«« 4,235,530 34Recycling 740,000 37Residential Collection 150,000 50Vehicles 2,741,800 TOTAL$ 8,117,330 Revenue$ 267,000 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 7,850,330 Grand Total$ 8,117,330 ȴ$®¤² ®³ ±¤ϭ«¤¢³ !µ ¨« ¡«¤ 0±®¦± ¬¬¤£ &´£² ®± ®¦®¨¦ ¢ ¯¨³ « ¯±®©¤¢³²ȁ ȴȴ'2/50 !33)'.-%.4 Ȩ'!ȩ .5-"%23 ±¤ ´²¤£ ¥®± ¨£¤³¨ϭ¨¢ ³¨® ®¥ #)0 0±®©¤¢³² ¡¸ ¬ ©®± category of expense. 230 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SOLID WASTE UTILITY* CASH REQUIREMENTS 2011-12 2012-13 2013-14 2014-15 TOTAL $ 450,000$ 100,000$ 100,000$ 100,000$ 1,000,000 3,321,732 3,033,427 3,308,427 1,658,427 15,557,543 1,021,000 574,000 564,000 361,000 3,260,000 130,000 130,000 130,000 130,000 670,000 2,853,655 1,310,120 1,618,875 1,351,415 9,875,865 $ 7,776,387$ 5,147,547$ 5,721,302$ 3,600,842$ 30,363,408 $ 170,000$ 173,000$ 173,000$ -$ 783,000 7,606,387 4,974,547 5,548,302 3,600,842 29,580,408 $ 7,776,387$ 5,147,547$ 5,721,302$ 3,600,842$ 30,363,408 231 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 232 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET AND INVESTMENT POLICIES BUDGET ADMINISTRATION AND DEVELOPMENT I. Budget Period A. Establishment of Fiscal Year. The City of Denton's fiscal year shall begin on October 1 and end on September 30. B. Term of Appropriations. "All appropriations that have not been expended or lawfully encumbered shall lapse at the end of the budget year". (Charter Section 8.06) II. Budget Development A. Determining Council Priorities. "The budget shall provide a complete financial plan for the fiscal year, and the budget shall be prepared on the basis of policy priorities defined by the Council for the City Manager at least one hundred twenty (120) days before the end of the fiscal year." (Charter Section 8.03) B. Budget Prepared from Departmental Requests. The City of Denton departments shall prepare budgetary decision packages in a manner directed by the City Manager. Department directors shall indicate funding priorities. C. Deadline for Budget Submission. "At least thirty (30) days before the date the governing body of the municipality makes its tax levy for the fiscal year." (Charter Section 8.03, revised 2006) D. Public Hearing on Budget. "The Council shall hold a public hearing on the proposed budget. Any taxpayer of the municipality may attend and may participate in the hearing, which shall be set for a date after the 15th day after the date the proposed budget is filed with the City Secretary but before the date the City Council makes its tax levy. The Council shall provide for public notice of the date, time, and location of the hearing. In addition to this notice, the City Council shall publish notice before the public hearing related to the budget in at least one newspaper of general circulation in Denton County. This notice shall be published no earlier than the thirtieth or later than the tenth day before the date of the public hearing. The City Council shall provide such other notice as may be required by state and all other applicable law. The City Council may make such changes in the budget that it considers warranted by the law or by the best interests of the municipal taxpayers and may increase or decrease the items of the budget provided the total proposed expenditures shall not exceed the total anticipated revenue." (Charter Section 8.04) E. Truth in Taxation. Budget development procedures will be in conformance with the State law outlined in the Truth in Taxation process. In the event of a tax increase, notices will be provided and public hearings held in conformance to this State law. F. Adoption of Budget. "The budget shall be finally adopted by the favorable votes of at least a majority of all members of the Council after the conclusion of the public hearing. Should the Council take no final action at the conclusion of the public hearing and before the end of the fiscal year, the budget as submitted by the City Manager shall be deemed to have been finally adopted by the Council." (Charter Section 8.05) G. Budget, a Public Record. The budget, budget message, and all supporting schedules shall be a public record in the office of the City Secretary open to public inspection. The City Manager shall prepare sufficient copies of the budget and budget message for distribution to interested persons. 233 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES III. Budget Administration A. Balanced Budget Required. The City of Denton will develop balanced budgets in which current resources (current revenues plus fund balance) will equal or exceed current expenditures. The City will avoid budgetary procedures that balance the budget at the expense of meeting future years' expenses, such as: postponing expenditures, accruing future years' revenues, or rolling over short- term debt. The budget will provide for adequate maintenance and replacement of capital plant and equipment. B. Funding of Current Expenditures with Current Revenues. The budget will assure that current expenditures are funded with current revenues. Current operating expenses will not be capitalized or funded through the use of long-term debt. C. Use of Non-Recurring Resources. The City of Denton will use non-recurring resources to fund non- recurring expenditures. D. Performance Measures and Productivity Indicators. An annual budget where possible will utilize performance measures and productivity indicators. E. Departmental Budget Reporting. Regular monthly reporting on budgetary status will be provided by departments. The reporting will be structured to provide projected balances for the end of the year. F. Return on Investment. The Utilities shall transfer to the General Fund a return on investment based upon three and one-half percent (3.5%) of utility revenues. The maximum amount to be transferred will not exceed six percent (6%) of equity in the Electric and Water/Wastewater Utility. Equity is assets net of accumulated depreciation, less the book value of any contributed capital. IV. Revenue Policies A. Revenue Goal. The City will try to maintain a diversified and stable revenue system to shelter it from short-run fluctuations in any one-revenue source. B. Development of Revenue Projection. The City will estimate its annual revenues using an objective, analytical process. The City will project revenues for the next two years and five years; and these projections will be updated annually. Each existing and potential revenue source will be examined annually. C. User Charges and Fees Required. User charges and fees will be established at a level related to the cost of providing the services. The City will recalculate a full cost of activities supported by user fees to identify the impact of inflation and other cost increases. The City 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. The fees shall be reviewed annually and adjusted when necessary to maintain the proper level. D. Tax Collection. The City will follow an aggressive policy of collecting property tax revenues. E. Tax Assessment. The City will monitor the appraisal procedures of the Denton Central Appraisal District and provide necessary input to assure that sound appraisal procedures are maintained. Property will be assessed at one hundred percent (100%) of full market value. 234 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES V. Reserve Policies A. Undesignated Reserve Fund Balance. The city will establish a General Fund reserve to provide for unanticipated expenditures of a nonrecurring nature, or to meet unexpected increases in service delivery costs. The reserve will be maintained at a sufficient level to provide sixty to seventy-five days of expenditures; 15%-20% of budgeted General Fund expenditures. 6)ȁ "´£¦¤³ !¬¤£¬¤³ £ -®£¨ϭ¨¢ ³¨® A. Transfer of Appropriations. "At any time during the fiscal year, the City Manager may transfer any part of the unencumbered appropriation balance or the entire balance thereof between programs or general classifications of expenditures within an office, department, agency, or organizational unit within the same fund. At any time during the fiscal year, at the request of the City Manager, the Council may, by resolution, transfer any part of the unencumbered appropriation balance or the entire balance thereof from one office, department, agency, or organizational unit to another." (Charter Section 8.07) B. Amending the Budget. "In case of grave public necessity, emergency expenditures to meet unusual and unforeseen conditions, which could not by diligent thought and attention have been included in the original budget, may be authorized by the affirmative vote of at least five (5) of the members of the Council as an amendment to the original budget. In every case where such amendment is made, a copy of the ordinance adopting the amendment shall be filed with the City Secretary, published in the next issue of the official newspaper of the City, and attached to the budget originally adopted." (Charter Section 8.08) C. Authority to Reduce Appropriations. The City Manager may at any time reduce appropriations for a department, office, or agency. D. Funds Requiring Appropriations Established by Ordinance. In accordance with generally accepted accounting practices, an appropriations ordinance shall create appropriations for Government Funds. These funds include the General Fund. The remaining funds shall have budgets prepared and submitted to the City Council for approval. VII. Investment Policy A. Investment Objectives and Strategies. It is the policy of the City that, giving due regard to the safety and risk of investments, all available funds shall be invested in conformance with State and Federal Regulations, applicable Bond Ordinance requirements, adopted Investment Policy and adopted Investment Strategies. In accordance with the Public Funds Investment Act, the following prioritized objectives (in order of importance) in accordance wit Sec. investment strategies: 1. Suitability Understanding the suitability of the investment to the financial requirements of the City is important. Any investment eligible in the Investment Policy is suitable for all City funds. 2. Safety Preservation and safety of principal are the primary objectives of the Investment Policy. All investments shall be in high quality securities with no perceived default risk. 3. Liquidity The City investment portfolio will remain sufficiently liquid to meet operating requirements that might be reasonably anticipated. Liquidity shall be achieved by matching investment maturities with forecasted cash flow requirements and by investing in securities with active secondary markets. Short-term investment pools and money market mutual funds provide daily liquidity and may be utilized as a competitive yield alternative to fixed income investments. 235 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 4. Marketability Securities with active and efficient secondary markets are necessary in the event of prices of a particular security type of less than a quarter of a percentage point shall define an efficient secondary market. 5. $¨µ¤±²¨ϱ¨¢ ³¨® Investment maturities shall be staggered throughout the budget cycle to provide cash flow based on the anticipated needs of the City. Diversifying the appropriate maturity structure will reduce market cycle risk. 6. Yield Attaining a competitive market yield, commen constraints and the cash flow characteristics of the portfolio, is the desired objective. The goal of Treasury Bills a days. The yield of an equally weighted, rolling six-month Treasury Bill portfolio shall be the Six-month U.S. Treasury Bill information is derived from the Federal Reserve Statistical Release H.15 for constant maturities. A secondary objective will be to obtain a yield equal to or in excess of a local government investment pool or money market mutual fund. The first measure of success in this area will be the attainment of enough income to offset inflationary increases. Although will follow hen -b). The Investment Officers shall avoid any transactions that might i govern effectively. The governing body recognizes that in diversifying the portfolio, occasional measured unrealized losses due to market volatility are inevitable, and must be considered diversification has been implemented. The prudence of the investment decision shall be measured in accordance with the tests set forth in 6(b). B. Investment Strategy for Specific Fund Groups. In order to better diversify, maximize interest earnings and otherwise meet stated objectives, fund groups may be combined into one or more internal investment pools. Although fund monies may be combined into a single asset portfolio, proportional fund ownership will be accounted for separately. The City maintains separate portfolios for some individual funds or groups of funds that are managed in accordance with the terms of this Policy and by the corresponding investment strategies listed below. 1. Investment Pool Strategy gregation of the majority of City Funds which includes tax receipts, enterprise fund revenues, fine and fee revenues, as well as some, but not necessarily all, bond proceeds, grants, gifts and endowments. This portfolio is maintained to meet anticipated d debt service. In order to ensure the ability of the City to meet obligations and to minimize potential liquidation losses, the dollar-weighted average stated maturity of the Investment Pool shall not exceed 1.5 years or 550 days. 2. Bond Funds Strategy Occasionally, separate non-pooled portfolios are established with the proceeds from bond sales in order to maximize earnings within the constraints of arbitrage regulation. 3. Endowment Fund Strategy Funds received as gifts to the City with instructions that the income generated by the investment of said funds be used for specific purposes are invested as separate non-pooled portfolios in order to maximize return. 236 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET GLOSSARY The Annual Program of Services contains specialized and technical terminology that is unique to public finance and budgeting. To assist the reader of this document in understanding these terms, a budget glossary has been included in the document. Accrual Basis. The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows. Accrued Expenses. Expenses incurred but not due until a later date. Administrative Services. Administrative Services charges are allocated to all Enterprise Fund activities (e.g., electric, water/wastewater and solid waste) for indirect management and administrative support given by general fund departments. Administrative Transfer. An inter-fund transfer designed to recover General Fund expenditures conducted on behalf of Proprietary funds. Ad Valorem Taxes. (Current) All property, real, personal, tangible, intangible, annexations, additions, and January 1 of the current fiscal year. Each year, by ordinance, the City Council exempts taxes on automobiles and other items from the tax levy. Following the final passage of the appropriations ordinance, City Council sets the tax rate and levy for the fiscal year beginning October 1 and continuing through the following September 30th. Ad Valorem Taxes. (Delinquent) All taxes are due on receipt of bill and are delinquent if not paid before February 1 of the fiscal year in which they are imposed, except when the taxing unit postpones the delinquency date due to late mailing of tax bills or successful rollback elections. Ad Valorem Taxes. (Penalty and interest) A delinquent tax incurs a penalty of six percent (6%) of the amount of the tax for the first calendar month it is delinquent, plus one percent (1%) for each additional month or portion of the month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. However, the delinquent tax on July 1 incurs a total penalty of twelve percent (12%) of the amount of the delinquent tax without regard to the number of months the tax has been delinquent. Appropriation. A legal authorization granted by a governing body to make expenditures and to incur obligations for specific purposes. Appropriable Fund Balance. The cash remaining from the prior year which is available for appropriation and expenditure in the current year. Appropriation Ordinance. The official enactment by the City Council to establish legal authority for City officials to obligate and expend resources. Assessed Valuation. A value that is established for real or personal property for use as a basis for levying property taxes. (Note: Property values are established by the Denton Central Appraisal District.) Balanced Budget. A budget in which estimated revenues equal estimated expenditures. Bond. A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are most frequently used for construction of large capital projects, such as buildings, streets and bridges. Budget. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial plan presented to the governing body for adoption and sometimes the financial plan finally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether it has been approved by the governing body. 237 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Budget Adjustments. A legal procedure utilized by the City staff and City Council to revise a budget appropriation. The City of Denton's Charter requires City Council approval through the adoption of a supplemental appropriation ordinance (which specifies both the source of revenue and the appropriate expenditure account) for any inter-fund adjustments. City staff has the prerogative to adjust expenditures within a departmental budget. Budget Calendar. The schedule of key dates or milestones, which the City departments follow in the preparation, adoption, and administration of the budget. Budget Document. The instrument used by the operational authority to present a comprehensive financial program to the City Council. Budget Message. The opening section of the budget, which provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and the views and recommendations of the City Manager. Budgeted Funds. Funds that are planned for certain uses but have not been formally or legally appropriated by the governing body. Cash Basis. A basis of accounting under which transactions are recognized only when cash changes hands. Cash Management. The management of cash necessary to pay for government services, while investing temporary cash excesses in order to earn interest revenue. Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships, and investing funds in order to achieve the highest interest and return available for temporary cash balances. CDBG. Community Development Block Grant. CDBG-R. Community Development Block Grant Recovery Fund. Cost. (1) The amount of money or other consideration exchanged for property or services. (2) Expense. Cost Accounting. That method of accounting, which provides for assembling and recording of all the elements of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a specific job. Current Taxes. Taxes that are levied and due within one year. CWA 319 Grant. Nonpoint Source Water Quality Management Planning Implementation Grant. 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. $¤ϱ¨¢¨³ȁ (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. Delinquent Taxes. Taxes that remain unpaid on and after the date on which a penalty for non-payment is attached. Department. An administrative segment of the City, which indicates management responsibility for one functional area. Departments are the basic units of the budget upon which divisions are composed. Depreciation. The process of estimating and recording the lost usefulness, expired useful life or diminution of service from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the fixed asset's lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of its useful life. Division. An administrative segment of the City, which indicates management responsibility for an operation or a group of related activities within a functional area. EECBG. Energy Efficiency and Conservation Block Grant. 238 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Encumbrances. Commitments related to unperformed (executory) contracts for goods or services. Enterprise Fund. A fund established to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) for providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Examples of Enterprise Funds are those for water, gas, and electric utilities; swimming pools; airports; parking garages; and transit systems. Expenditure. This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expense is actually paid. This term applies to all funds. Note: An encumbrance is not an expenditure. An encumbrance reserves funds to be expended. Expenses. Charges incurred (whether paid immediately or unpaid) for operation, maintenance, interest and other charges. Federal Energy Regulatory Commission (FERC). This is the federal commission governing public utilities and licensing. The commission sets the standards and guidelines for accounting and reporting. Fiscal Year. The time period designated by the City signifying the beginning and ending period for recording financial transactions. The City of Denton has specified October 1 to September 30 as its fiscal year. Fixed Assets. Assets of a long term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. Franchise Fee. This is a charge paid for the use of City streets and public right of way and is in lieu of all other municipal charges, fees, street rentals, pipe taxes or rentals, easement or other like franchise fees, inspections, fees, and/or charges of every kind except only Ad Valorem and special assessment taxes for public improvements (e.g., gas, telephone, cable TV, and banks). Full-time Equivalent (FTE). A unit of measure based on the number of hours that an employee works during the fiscal year. One FTE is equal to 2080 hours. Function. A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible. Fund. An accounting entity that has a set of self balancing accounts and that records all financial transactions for specific activities or government functions. Eight commonly used funds in public accounting are: general fund, special revenue funds, debt service funds, capital project funds, enterprise funds, trust and agency funds, internal service funds, and special assessment funds. Fund Balance. Fund balance is the excess of assets over liabilities and is therefore also known as surplus funds. General Fund. The fund used to account for all financial resources except those required to be accounted for in another fund. General Obligation Bonds. Bonds that finance a variety of public projects, such as streets, buildings, and improvements. The repayment of these bonds is usually made from the General Debt Service Fund, and these bonds are backed by the full faith and credit of the issuing government. Generally Accepted Accounting Principles (GAAP). Uniform minimum standards of and guidelines to financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. They encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. They provide a standard by which to measure financial presentations. Governmental Funds. Those funds through which most governmental functions typically are financed. The acquisition, use and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, General Debt Service). 239 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Grants. Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose, activity, or facility. HOME. HOME Investment Partnership Grant. Hotel/Motel Tax. A tax levied upon the cost of occupancy of any room or space furnished by any hotel where such costs of occupancy is at the rate of two dollars ($2.00) or more per day. The law authorizes a room tax of not more than seven percent (7%) of the consideration paid by the occupant of such room to the hotel. This is budgeted in the Tourist and Convention Fund. HPRP. Homelessness Prevention and Rapid Re-housing Program. Income. A term used in proprietary fund type accounting to represent (1) revenues or (2) the excess of revenues over expenses. Inter-fund Transfers. Amounts transferred from one fund to another to recover the charge for administrative services. Internal Service Fund. Funds used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis (for example, the Technology Services Fund and the Materials Management Fund). Investments. Securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. Levy. (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (Noun) The total amount of taxes, special assessments, or service charges imposed by a government. Long Term Debt. Debt with a maturity of more than one year after the date of issuance. Mixed Beverage Tax. A tax imposed on the gross receipts of a Licensee for the sale, preparation, or service of mixed beverages or from the sale of ice or non-alcoholic beverages and consumed on the premises of the permittee. -®£¨ϱ¨¤£ !¢¢±´ « " ²¨²ȁ 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 operations. Operating Budget. Plans of current expenditures and the proposed means of financing them. The annual operating budget (or, in the case of some states governments, the biennial operating budget) is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. Operating Expenses. Fund expenses which are directly related to the fund's primary service activities. Operating Grants. Grants which are restricted by the grantor to operating purposes or which may be used for either capital or operating purposes at the discretion of the grantee. Operating Income. The excess of fund operating revenues over operating expenses. Operating Revenues. Fund revenues, which are directly related to the fund's primary service activities. They 240 consist primarily of user charges for services. DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Operating Transfers. All inter-fund transfers other than residual equity transfers. Ordinance. A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Ordinarily, the statutes or charter will specify or imply those legislative actions, which must be by ordinance and those which may be by resolution. Revenue raising measures, such as the imposition of taxes, special assessments and service charges, universally require ordinances. /³§¤± 0®²³ȃ%¬¯«®¸¬¤³ "¤¤ϱ¨³² Ȩ/0%"ȩ. Post-employment benefits provided to retired employees, other than pension benefits. These benefits for the City of Denton include Medical, Prescription, Dental, and Vision. GASB 45 requires the recognition of the costs of these benefits over the service period of the employee. Other Financing Sources. Governmental fund general long term debt proceeds, operating transfers out, and material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues. Overlapping Debt. The proportionate share of the debts of local governments located wholly or in part within the limits of the reporting government, which must be borne by property within each government. Payment in Lieu of Taxes. Payments made only by the electric division for Franchise Fees (4% of gross revenue) and Return on Investment (3.5% of gross revenue), both capped. Performance Audits. Examinations intended to assess (1) the economy and efficiency of the audited entity's operations and (2) program effectiveness, the extent to which program objectives are being attained. Performance Measures. Specific quantitative and qualitative measures of work performed as an objective of the department. Productivity Measures. Productivity measures should reflect how well a program is performing its activities to meet the needs of the public and the organization. They should measure productivity, effectiveness, efficiency or the impact of a service provided. While activity measures indicate "how much" activity the division/department is performing, productivity measures identify "how well" the division/department is performing. Program Description. Describes the nature of service delivery provided at this level of funding. It clearly explains how service delivery will be different from the prior budget year. Program Goals. Program goals describe the purpose or benefit the division/department plans to provide to the community and/or organizations it serves. Goals identify the end result the division/department desires to achieve with its activities, but goals are often ongoing and may not be achieved in one year. Program Objectives. Program Objectives are quantifiable steps toward accomplishing stated goals. They should have a specific time frame or measurable achievement. Objectives should be able to be reached or completed within the current fiscal year. Objective statements are not required for every activity performed, but should focus on the major steps necessary for achieving established goals. Property Tax. Property taxes are levied on both real and personal property according to the property's valuation and the tax rate. Reserve. An account to use to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Residual Equity Transfers. Non-recurring or non routine transfers of equity between funds. Return on Investment. Return on Investment (ROI) involves the transfer of funds from the Utility System Fund to the General Fund on the discretionary basis, which shall not be more than six percent (6%) of the net investment. Current ROI is based on 3.5% of rate revenue. The intent of the discretionary transfer is to reimburse the citizenry by contributing revenues to the General Fund, thereby easing the ad valorem tax burden. 241 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Revenue Bonds. Bonds whose principal and interest are payable exclusively from earnings of an Enterprise Fund. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the Enterprise Fund's property. Revenues. (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1, general long term debt proceeds and operating transfers in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1, operating transfers in are classified separately from revenues. Sales Tax. A general "sales tax" is levied on persons and businesses selling merchandise or services in the city limits on a retail basis. The categories for taxation are defined by state law. Monies collected under authorization of this tax is for the use and benefit of the City; however, no city may pledge anticipated revenues from this source to secure the payment of funds or other indebtedness. Shared Revenues. Revenues levied by one government but shared on a pre-determined basis, often in proportion to the amount collected at the local level, with another government or class of governments. SHSP. State Homeland Security Program Grant. SHSP-LEAP. State Homeland Security Program Grant Law Enforcement Activity Program. Street Cuts. These revenues are derived by the Street Department for the repairing of the street following the construction of various utility companies (e.g., gas, telephone, water and sewer). Tax Rate. The amount of tax stated in terms of a unit of the tax base; for example, $.50 per $100 (one hundred dollars) assessed valuation of taxable property. Tax Rate Limit. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. Tax Roll. The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished. Taxes. Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, sewer service charges. Transfer of Construction Bond Funds. These revenues are payments to the General Fund from the Bond Fund for General Fund labor expenditures on bond financed projects. Trial Balance. A list of the balances of the accounts in a ledger kept by double entry with the debit and credit balances shown in separate columns. Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purchases. UASI. Urban Areas Security Initiative. UASI-LEAP. Urban Areas Security Initiative Law Enforcement Activity Program. Working Capital. outstanding encumbrances. Workload Measures. Workload measures reflect major activities of the division/department. They indicate the amount of work that has been done in the past and projected workload levels for the current and next year. Workload measures should be able to be tracked with a reasonable amount of time and effort. 242 DENTON SERVICE Whatever * It * Takes! ADA/EOE/ADEA 215 E. McKinney St. Denton, TX 76201 TDD: (800) 735-2989 bryan.langley@cityofdenton.com www.cityofdenton.com Published 12/2010