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2011-144
%(+$1$%$1$-"$%.1, 2011144 AdditionalFileExists AdditionalFileContainsRecordsNotPublic,AccordingtothePublicRecords Act Other %(+$2#§º«(´¯º¯§²¹ AmendedbyOrdinanceNo.201218408/21/12JR AmendedbyOrdinanceNo.201218508/21/12JR AmendedbyOrdinanceNo.201235612/18/12JR S:1Lega1\Our pocuments\Ordinances\11�Budget 2011-2012 Ord.docx ORDINANCE NO. 2011-144 AN ORDINANCE OF THE CITY OF DENTON, TEXAS, ADOPTING THE FISCAL YEAR 2011-2012 ANNUAL PROGRAM OF SERVICES (BUDGET) AND THE CAPITAL IMPROVEMENT PROGRAM OF THE CITY OF DENTON, TEXAS, FOR THE FISCAL YEAR BEGINNING ON OCTOBER 1, 2011, AND ENDING ON SEPTEMBER 30, 2012; 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 2011-2012 (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 WI�REAS, 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 6, 2011, and all interested persons were given an opportunity to be heard for or against any item thereof; and WHEREAS, on June 27, 2011, 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 fmdings 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, 2011, and ending on September 30, 2412 prepared by the City Manager and filed with the City Secretary, as amended by the City Council, is hereby approved and adopted, a copy of which Budget is attached hereto and incorporated by reference herein. funds: SECTION 3. The City Council hereby appropriates from available resources to the following General Fund $88,462,750 General Debt Service Fund 39,075,952 Electric Fund 140,391,103 Water Fund 38,740,430 Wastewater Fund 24,801,568 Solid Waste Fund 22,904,336 Airport Fund 1,669,896 S:U.egall0ur pocumentsl0rdinances111�Budget 2011-2012 Ord.docx Technology Services Fund Materials Management Fund Fleet Management Fund Rislc Retention Fund Health Insurance Fund Street Improvement Fund Recreation Fund Tourist & Convention Fund Police Confiscation Fund Traffic Safety Fund Non-Airport Gas Well Fund Parks Gas Well Fund Tree Mitigation Fund Public Education Government Fund McKenna Trust Fund Miscellaneous Special Revenue Fund Park Land Dedication Trust Fund Park Development Trust Fund Total Operating Expenditures Grant Program Capital Improvements Program TOTAL EXPENDITURES 8,�25,5�2 6,102,754 13,269,934 2,731,03 8 18,524,862 6,145,193 1,605,351 1,315,360 207,000 377,000 1,600,000 350,000 50,000 272,927 46,678 25,000 330,000 215,000 $417,239,634 7,074,219 162,714,356 587.028,209 SECTION 4. The City Council approves the capital improvements proposed to be constructed during the forthcoming year, which are incorporated in the 2011-2012 Budget. SECTION 5. The Budget includes certain unlisted, authorized and unpaid encumbrances from the prior fiscal year to be carried over to the 2011-2012 Budget as determined by the City Manager or his designee. SECTION 6. The City Council hereby ratifies a11 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 fiind 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 accardance 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 20�' day of September 2011, at which meeting a quorum was present and the meeting was held in PAGE 2 S:�L,egall0ur pocumentsl0rdinances1111Budget 20ll-2012 Ord.docx 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. G t� PASSED AND APPROVED this the <�� day of C�/i�� , 2011 ATTEST: JENNIFER WALTERS, CITY SECRETARY ` ' BY. APPROVED AS TO LEGAL FORM: ANITA BURGESS, CITY ATTORNEY , BY: _ : Council Member Mark A. Burroughs, Mayor Kevin Roden Dalton Gregory Jim Engelbrecht Chris Watts Pete Kamp James King PAGE 3 Voted For Voted A�ainst V �_ � —� � �— paving the way City OF Denton 2011-2012 Annual Program of Services CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITY OF DENTON ADOPTED A NNUAL P ROGRAM OF S ERVICES - 201112 AS APPROVED BY T HE M AYOR AND C ITY C OUNCIL MARK A. BURROUGHS, MAYOR PETE KAMP, MAYOR PRO TEM JIM ENGELBRECHT, COUNCIL MEMBER DALTON GREGORY, COUNCIL MEMBER JAMES KING, COUNCIL MEMBER KEVIN RODEN, COUNCIL MEMBER CHRIS WATTS, COUNCIL MEMBER ON SEPTEMBER 20, 2011 The following statement is provided in accordance with state law: budget by $1,257,119, or 2.93% and of that amount $927,148 is tax revenue to be raised from new property added to the tax roll this year. 1 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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¨¢¤± Antonio Puente, Jr. Michelle McCallum Assistant Director of Finance Budget and Municipal Court Manager Harvey Jarvis Mike Halsema Controller Financial Analyst Cindy Hartman Christine Taylor Budget Technician Budget Technician Mary Dickinson David Wilson Utility Budget Manager Utility Business Manager Nancy Towle Tyler Hurd Utility Budget and Rate Manager Utility Financial Administrator Caroline Finley Randee Klingele Treasury Administrator Treasury Services Specialist Cody Wood Kevin Ann Mullen, CPA Assistant Controller Assistant Controller Diane Chang, CPA Kurt Breyfogle Senior Grant Accountant Senior Utility Accountant Mary Billings Edward Lane, CPA Accountant III Accountant III Randall Mahaffey, CIA Theresa Jaworski Senior Accountant Finance Administrative Assistant 3¯¤¢¨ « 4§ ª² ³® ®´± 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϱ¨¢¤ for the design of the cover and dividers, publication of the Annual Program of Services, and Web page design and postings Visit our website at: www.cityofdenton.com 2 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES In April 2011, the City of Denton adopted a new strategic plan. The strategic plan is organized ¨³® ϭ¨µ¤ +¤¸ &®¢´² !±¤ ² Ȩ+&!²ȩ £ ³§¤ ¬ ©®± ¦® «² £ ®¡©¤¢³¨µ¤² ®¥ ³§¤ ¯« ±¤ £¤²¢±¨¡¤£ ¨ the following pages. Below are the mission statement, vision statement, and values that have provided a framework for the strategic plan. V ISION $¤³® ¨² ¨£¤³¨ϭ¨ ¡«¤ £ ¬¤¬®± ¡«¤ £¤²³¨ ³¨® £ ¢®¬¬´¨³¸ ®¥ ®¯¯®±³´¨³¨¤²ȁ 7¤ achieve this by providing high quality of life through excellence in education, entertainment, and ¤¬¯«®¸¬¤³ǿ ¤¨¦§¡®±§®®£ µ¨³ «¨³¸ £ ²´²³ ¨ ¡¨«¨³¸ǿ ¤µ¨±®¬¤³ « £ ϭ¨ ¢¨ « ²³¤¶ ±£²§¨¯ǿ and superior public facilities and services. M ISSION The City of Denton will foster an environment that will deliver extraordinary quality services and products through stakeholder, peer group, and citizen collaboration; leadership and innovation; £ ²´²³ ¨ ¡«¤ £ ¤¥ϭ¨¢¨¤³ ´²¤ ®¥ ±¤²®´±¢¤²ȁ V ALUES We care about our people, our community, and our work. We do this with integrity, respect, and fairness. 3 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITY OF DENTON STRATEGIC PLAN KFA 1: ORGANIZATIONAL EXCELLENCE '® « ΐȁΐȁ - ¦¤ ϭ¨ ¢¨ « ±¤²®´±¢¤² ¨ ±¤²¯®²¨¡«¤ ¬ ¤±ȁ Objective 1.1.1.Utilize benchmarking, performance measurement, and progress evaluation to improve operations. Objective 1.1.2.Develop and implement long-range strategic plans. Objective 1.1.3.0±®µ¨£¤ ³¨¬¤«¸Ǿ ¢¢´± ³¤Ǿ £ ±¤«¤µ ³ ϭ¨ ¢¨ « ¨¥®±¬ ³¨®ȁ Objective 1.1.4.Ensure adequate internal controls are in place to prevent waste, fraud, and abuse. Objective 1.1.5.- ¦¤ ¤³¤±¯±¨²¤ ¥´£² ³® ¢§¨¤µ¤ ϭ¨ ¢¨ « ²¤«¥ȃ²´¥ϭ¨¢¨¤¢¸ȁ Objective 1.1.6.Minimize fees and rates that are charged to our citizens and customers. Goal 1.2. Develop a high performance work force. Objective 1.2.1.Create succession and workforce management strategy to ensure organizational sustainability and continuity. Objective 1.2.2.!³³± ¢³Ǿ ±¤³ ¨Ǿ £ ¬®³¨µ ³¤ °´ «¨ϭ¨¤£ £ £¨µ¤±²¤ ²³ ¥¥ ³® ¤²´±¤ ¢®²¨²³¤³ implementation of established vision. Objective 1.2.3.Establish a culture where employees feel valued and respected. Objective 1.2.4.Facilitate open inter- and intra-departmental communication and collaboration. Objective 1.2.5.Establish a culture of accountability at all levels of governance. Goal 1.3. Promote effective internal and external communication. Objective 1.3.1.Maintain on-going staff communication with City Council, Boards, and Commissions. Objective 1.3.2.Utilize both traditional and non-traditional forms of communication to disseminate accurate information. Objective 1.3.3.Actively seek feedback from citizens and employees, in order to identify and implement programmatic changes, as appropriate. Goal 1.4. Provide exemplary customer service. Objective 1.4.1.Ensure all customer interactions are conducted in a professional and courteous manner. Objective 1.4.2.Respond to customer inquiries in a timely fashion. Objective 1.4.3.Provide convenient methods of conducting business with the City. '® « ΐȁΔȁ 5³¨«¨¹¤ ³¤¢§®«®¦¸ ³® ¤§ ¢¤ ¤¥ϭ¨¢¨¤¢¸ £ ¯±®£´¢³¨µ¨³¸ȁ Objective 1.5.1.Develop Information technology systems to automate routine processes. Objective 1.5.2.Utilize data analysis to make informed management and operational decisions. Objective 1.5.3.Reduce reliance on paper-based systems. 4 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITY OF DENTON STRATEGIC PLAN KFA 2: PUBLIC INFRASTRUCTURE Goal 2.1. Optimize resources to improve quality of City roadways. Manage City street funding based on Overall Condition Index (OCI) methodology. Objective 2.1.1. Develop a long-range strategy to transition street funding to achieve the OCI criteria. Objective 2.1.2. Improve the design criteria for all dedicated roadways. Objective 2.1.3. Maintain an acceptable level of service on all City roadways. Objective 2.1.4. Design and construct all capital street projects on a 40-year design life. Objective 2.1.5. 5¯£ ³¤ ³§¤ -®¡¨«¨³¸ 0« ¤µ¤±¸ ϭ¨µ¤ ¸¤ ±²ȁ Objective 2.1.6. Goal 2.2. Seek solutions to mobility demands and enhance connectivity. Objective 2.2.1.Coordinate with DCTA to provide effective multi-modal connectivity. Objective 2.2.2.Coordinate with TxDOT to maintain and enhance the state road network. Improve walkability/pedestrian access. Objective 2.2.3. Encourage and improve bicycle mobility. Objective 2.2.4. Enhance aviation infrastructure at the Denton Airport. Objective 2.2.5. Goal 2.3. Promote superior utility services and facilities. Plan for long-term resource acquisition and development. Objective 2.3.1. Assure regulatory compliance and legislative oversight. Objective 2.3.2. Protect public health and provide reliable service. Objective 2.3.3. Ensure operational and environmental sustainability. Objective 2.3.4. Effectively maintain and operate municipal facilities. Objective 2.3.5. Objective 2.3.6.Develop and support rates to provide funding for strategic objectives. Goal 2.4. Manage drainage infrastructure. Objective 2.4.1.2¤°´¨±¤ ¤¶ £± ¨ ¦¤ ¨¥± ²³±´¢³´±¤ ³® £¤²¨¦ ΐΏΏȃ¸¤ ± ϭ«®®£ ¯±®³¤¢³¨®Ǿ ¡ ²¤£ ® ¥´««¸ developed conditions. Objective 2.4.2.2¤§ ¡¨«¨³ ³¤ ¤·¨²³¨¦ £± ¨ ¦¤ ²¸²³¤¬ ¨ ¢®¬¯«¨ ¢¤ ¶¨³§ ΐΏΏȃ¸¤ ± ϭ«®®£ ¯±®³¤¢³¨® criteria. Objective 2.4.3.Develop funding mechanism to rehabilitate inadequate drainage system components over a 20-year period. Objective 2.4.4.2¤°´¨±¤ ϭ¨¨²§¤£ ϭ«®®± ¤«¤µ ³¨® ¢¤±³¨ϭ¨¢ ³¨® ® ²³´£¨¤£ £ ´²³´£¨¤£ £± ¨ ¦¤ ¡ ²¨²ȁ Objective 2.4.5.Maintain street sweeping in compliance with the municipal good housekeeping management practices associated with storm water regulations. Goal 2.5. Develop Capital Improvement Program (CIP) based on community needs. Objective 2.5.1.Manage existing and future infrastructure needs to meet projected growth trends. $¤µ¤«®¯ £ ¨¬¯«¤¬¤³ ϭ¨ ¢¨¦ ¯« ² ¥®± ¨£¤³¨ϭ¨¤£ ¨¥± ²³±´¢³´±¤ ¤¤£²ȁ Objective 2.5.2. 5 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITY OF DENTON STRATEGIC PLAN KFA 3: SUSTAINABLE ECONOMIC DEVELOPMENT & ENVIRONMENTAL STEWARDSHIP Goal 3.1. Manage growth, development, and redevelopment opportunities. Objective 3.1.1.Update Comprehensive Plan. Objective 3.1.2.Execute Downtown Implementation Plan (DTIP). Objective 3.1.3.0±®¬®³¤ 3¬ ±³ '±®¶³§ȝ)ϭ¨«« ¨¨³¨ ³¨µ¤² ¨ ²²¤²²¨¦ £¤µ¤«®¯¬¤³ ¯±®©¤¢³²ȁ Objective 3.1.4.Preserve and maintain historic structures and culture of Denton. Objective 3.1.5.Encourage environmentally-sustainable development, business, and construction practices. Goal 3.2. Encourage economic development. Objective 3.2.1.Create comprehensive Economic Development incentive policy to maximize Return on Investment to community. Objective 3.2.2.Develop marketing effort to build on existing assets. Objective 3.2.3.Create Industrial Park Master Plan, identifying challenges and opportunities for sound growth. Objective 3.2.4.Focus on economic development efforts that enhance the development of the University of North Texas Discovery Park. Objective 3.2.5.Increase growth of visitor industry in Denton. Goal 3.3. Promote environmental sustainability. Objective 3.3.1.Establish sustainability goals and actions. Objective 3.3.2.Improve local and regional air quality. Objective 3.3.3.Manage natural resources responsibly. Objective 3.3.4.Provide public education and involvement opportunities. Objective 3.3.5.%²´±¤ ϭ¨ ¢¨ « ¨³¤¦±¨³¸ ®¥ ²´²³ ¨ ¡¨«¨³¸ ¤¥¥®±³²ȁ 6 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITY OF DENTON STRATEGIC PLAN KFA 4: SAFE, LIVABLE, and FAMILY FRIENDLY COMMUNITY Goal 4.1. Enhance public safety in the community. Objective 4.1.1.Expand departmental collaboration and community partnerships by increasing involvement, communication, education, and utilizing technology. Objective 4.1.2.3¤¢´±¤ £ £¤¯«®¸ ¯´¡«¨¢ ² ¥¤³¸ ±¤²®´±¢¤² ¨ ³§¤ ¬®²³ ¤¥¥¤¢³¨µ¤ £ ¤¥ϭ¨¢¨¤³ ¬ ¤± possible. Objective 4.1.3.Evaluate existing and future public safety facility needs in order to provide the most effective delivery of emergency response services. Objective 4.1.4.Focus on prevention programs to heighten awareness, minimize loss, and support a safer community. Objective 4.1.5.Maintain a high level of preparedness through planning, training, and the utilization of resources. Goal 4.2. Seek clean and healthy neighborhoods in the City of Denton. Objective 4.2.1.Provide effective code enforcement services that meet community expectations. Objective 4.2.2.Promote positive environmental behaviors and practices for the City of Denton and its residents. Objective 4.2.3.Enhance the quality, livability, and sustainability of the neighborhoods in Denton. Objective 4.2.4.Support revitalization efforts of existing low-moderate income neighborhoods. Goal 4.3. Provide quality, diverse, and accessible neighborhood services for the community. Objective 4.3.1.Meet customer needs through quality and diverse programs. Objective 4.3.2.Provide quality parks, libraries, and recreation services to promote leisure, cultural, and educational opportunities in the community. Objective 4.3.3.Promote a family friendly environment. Objective 4.3.4.Co-sponsor annual community events and festivals. 7 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITY OF DENTON STRATEGIC PLAN KFA 5: PARTNERSHIPS AND REGIONAL LEADERSHIP Goal 5.1. Actively participate in regional, state, and federal initiatives. Maintain dialogue with state and federal delegation and agencies. Objective 5.1.1. Promote bi-annual legislative agenda and congressional priorities. Objective 5.1.2. Pursue effective representation at the state and federal levels. Objective 5.1.3. Goal 5.2. Maintain visible and effective relationships with governmental and non-governmental organizations. Maintain dynamic presence at the local Chambers of Commerce. Objective 5.2.1. Objective 5.2.2.Participate in regional, state, national, and international coalitions (RTC, NCTCOG, TML, NLC, ICMA, etc). Objective 5.2.3.Support staff participation in regional, state, national, and international professional organizations. Objective 5.2.4.Build relationships with key organizations to enhance community and social services. Objective 5.2.5.#´«³¨µ ³¤ ¬´³´ ««¸ ¡¤¤ϭ¨¢¨ « ±¤« ³¨®²§¨¯² ¶¨³§ «®¢ « ¤£´¢ ³¨® « £ ¦®µ¤±¬¤³ « institutions. 8 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ΝǤƦĻ ƷĻǣƷΞ ΝǤƦĻ ƷĻǣƷΞ CITY OF DENTON ELECTED OFFICIALS Mark A. Burroughs Mayor Kevin Roden Dalton Gregory Jim Engelbrecht Council Member Council Member Council Member District 1 District 2 District 3 Chris Watts Pete Kamp James King Council Member Mayor Pro Tem Council Member District 4 At Large Place 5 At Large Place 6 9 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON CURRENTORGANIZATIONALCHART 10 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 HISTORIC LANDMARK COMMISSION COMMITTEE PLANNING AND ZONING COMMISSION ECONOMIC DEVELOPMENT PARTNERSHIP BOARD ZONING BOARD OF ADJUSTMENT HUMAN SERVICES ADVISORY COMMITTEE LIBRARY BOARD PARKS, RECREATION, AND BEAUTIFICATION BOARD PUBLIC ART COMMITTEE PUBLIC UTILITIES BOARD TRAFFIC SAFETY COMMISSION CITY COUNCIL COMMITTEES AGENDA COMMITTEE AIRPORT COMMITTEE AUDIT/FINANCE COMMITTEE COMMITTEE ON THE ENVIRONMENT COUNCIL APPOINTEE PERFORMANCE REVIEW COMMITTEE COUNCIL ETHICS COMMITTEE COUNCIL MOBILITY COMMITTEE HOTEL OCCUPANCY TAX COMMITTEE 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 TABLE OF CONTENTS 2011-12 Mission Statement--------------------------------------------------------------------------------------------------------------------------------------3 Adopted Strategic Plan ------------------------------------------------------------------------------------------------------------------------------------4 %«¤¢³¤£ /¥ϭ¨¢¨ «²ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ9 Organizational Chart--------------------------------------------------------------------------------------------------------------------------------------10 City Boards, Commissions, and Council Committees--------------------------------------------------------------------------------------------------------------------------------------11 MANAGER'S MESSAGE and READER'S GUIDE Manager's Message--------------------------------------------------------------------------------------------------------------------------------------19 Budget Calendar--------------------------------------------------------------------------------------------------------------------------------------22 Budget Flow Charts--------------------------------------------------------------------------------------------------------------------------------------23 Major Budget Documents--------------------------------------------------------------------------------------------------------------------------------------24 The Budget Process--------------------------------------------------------------------------------------------------------------------------------------25 Organization of the Budget--------------------------------------------------------------------------------------------------------------------------------------26 Budgetary Policies-------------------------------------------------------------------------------------------------------------------------------------26 Financial Structure--------------------------------------------------------------------------------------------------------------------------------------27 Budgeted Funds--------------------------------------------------------------------------------------------------------------------------------------27 Budget Basis--------------------------------------------------------------------------------------------------------------------------------------29 Organizational Relationships--------------------------------------------------------------------------------------------------------------------------------------29 BUDGET OVERVIEW Strategic Plan Overview ------------------------------------------------------------------------------------------------------------------------------------31 Strategic Plan Matrix ------------------------------------------------------------------------------------------------------------------------------------32 Reserve Level-------------------------------------------------------------------------------------------------------------------------------------33 Revenues--------------------------------------------------------------------------------------------------------------------------------------34 Expenditures--------------------------------------------------------------------------------------------------------------------------------------36 General Fund Expenditure Enhancements--------------------------------------------------------------------------------------------------------------------------------------37 Compensation -------------------------------------------------------------------------------------------------------------------------------------40 Other Agency Contributions--------------------------------------------------------------------------------------------------------------------------------------41 Grants--------------------------------------------------------------------------------------------------------------------------------------41 Capital Improvement Program--------------------------------------------------------------------------------------------------------------------------------------41 Utility Funds-------------------------------------------------------------------------------------------------------------------------------------42 Internal Service and Miscellaneous Funds -----------------------------------------------------------------------------------------------------------------------------------46 FINANCIAL SUMMARY Budget Resource and Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------51 Consolidated Fund Summary-------------------------------------------------------------------------------------------------------------------------------------52 #®¬¡¨¤£ %·¯¤£¨³´±¤² ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ54 Combined Appropriable Fund Balances-------------------------------------------------------------------------------------------------------------------------------------56 Combined Position Summary-------------------------------------------------------------------------------------------------------------------------------------58 Estimated Ad Valorem Tax Collections & Distribution-------------------------------------------------------------------------------------------------------------------------------------59 Human Services Funding Recommendation--------------------------------------------------------------------------------------------------------------------------------------60 General Fund - Five Year Forecast--------------------------------------------------------------------------------------------------------------------------------------61 13 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Water Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------63 Wastewater Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------64 Solid Waste Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------65 GENERAL FUND General Fund Resource & Expenditure Summary--------------------------------------------------------------------------------------------------------------------------------------67 Major Revenue Summary--------------------------------------------------------------------------------------------------------------------------------------69 General Resources Summary-------------------------------------------------------------------------------------------------------------------------------------70 Expenditures by Program Summary-------------------------------------------------------------------------------------------------------------------------------------74 Positions by Program Summary-------------------------------------------------------------------------------------------------------------------------------------75 Neighborhood Services Neighborhood Services Summary-------------------------------------------------------------------------------------------------------------------------------------77 Planning-------------------------------------------------------------------------------------------------------------------------------------78 Social Services---------------------------------------------------------------------------------------------------------------------------------------------80 Libraries-------------------------------------------------------------------------------------------------------------------------------------82 Parks and Recreation-------------------------------------------------------------------------------------------------------------------------------------84 Public Safety Public Safety Summary-------------------------------------------------------------------------------------------------------------------------------------87 Fire-------------------------------------------------------------------------------------------------------------------------------------88 Municipal Court-------------------------------------------------------------------------------------------------------------------------------------90 Municipal Judge-------------------------------------------------------------------------------------------------------------------------------------92 Police and Animal Services------------------------------------------------------------------------------------------------------------------------------------94 Transportation Transportation Summary-------------------------------------------------------------------------------------------------------------------------------------97 4± ¥ϭ¨¢ £ 4± ²¯®±³ ³¨® /¯¤± ³¨®²ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ98 Administrative & Community Services Administrative & Community Services Summary-------------------------------------------------------------------------------------------------------------------------------------101 #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ102 Economic Development-------------------------------------------------------------------------------------------------------------------------------------104 Facilities Management-------------------------------------------------------------------------------------------------------------------------------------106 Finance-------------------------------------------------------------------------------------------------------------------------------------108 Internal Audit-------------------------------------------------------------------------------------------------------------------------------------110 Human Resources------------------------------------------------------------------------------------------------------------------------------------112 Legal Administration-------------------------------------------------------------------------------------------------------------------------------------114 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ116 Non-Departmental-------------------------------------------------------------------------------------------------------------------------------------118 14 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND Debt Management Summary------------------------------------------------------------------------------------------------------------------------------------119 General Debt Service Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------123 Principal & Interest Requirements------------------------------------------------------------------------------------------------------------------------------------124 ELECTRIC FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------129 Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------130 WATER FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------133 Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------134 %·¯¤£¨³´±¤ ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ136 Principal & Interest Requirements-----------------------------------------------------------------------------------------------------------------------------------137 WASTEWATER FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------141 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------142 %·¯¤£¨³´±¤ ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ144 Drainage Summary -----------------------------------------------------------------------------------------------------------------------------------145 Principal & Interest Requirements-----------------------------------------------------------------------------------------------------------------------------------147 SOLID WASTE FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------151 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------152 %·¯¤£¨³´±¤ ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ154 Principal & Interest Requirements-----------------------------------------------------------------------------------------------------------------------------------155 AIRPORT ENTERPRISE FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------159 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------160 TECHNOLOGY SERVICES FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------163 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------164 %·¯¤£¨³´±¤ ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ166 MATERIALS MANAGEMENT FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------167 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------168 15 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------171 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------172 RISK RETENTION FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------175 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------176 HEALTH INSURANCE FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------179 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------180 STREET IMPROVEMENT FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------183 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------184 RECREATION FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------187 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------188 MISCELLANEOUS FUNDS Tourist and Convention-----------------------------------------------------------------------------------------------------------------------------------191 0®«¨¢¤ #®ϭ¨²¢ ³¨® ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ192 4± ¥ϭ¨¢ 3 ¥¤³¸ ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ193 Non-Airport Gas Well -----------------------------------------------------------------------------------------------------------------------------------194 Parks Gas Well -----------------------------------------------------------------------------------------------------------------------------------195 Tree Mitigation -----------------------------------------------------------------------------------------------------------------------------------196 Public Education Government (PEG) -----------------------------------------------------------------------------------------------------------------------------------197 McKenna Trust -----------------------------------------------------------------------------------------------------------------------------------198 Park Land Dedication Trust ----------------------------------------------------------------------------------------------------------------199 Park Development Trust -----------------------------------------------------------------------------------------------------------------------------------200 Downtown Tax Increment Financing Fund -----------------------------------------------------------------------------------------------------------------------------------201 Miscellaneous 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 16 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Major Employers-----------------------------------------------------------------------------------------------------------------------------------212 Population Trend Analysis-----------------------------------------------------------------------------------------------------------------------------------213 CAPITAL IMPROVEMENT PROGRAM Capital Improvement Program -----------------------------------------------------------------------------------------------------------------------------------215 Capital Budgeting Calendar ----------------------------------------------------------------------------------------------------------------------------------216 General Fund Capital Improvement Program ----------------------------------------------------------------------------------------------------------------------------------217 Utilities Capital Improvement Program -----------------------------------------------------------------------------------------------------------------------------------223 FINANCIAL POLICIES Budget and Investment Policies -----------------------------------------------------------------------------------------------------------------------------------233 BUDGET GLOSSARY Budget Glossary -----------------------------------------------------------------------------------------------------------------------------------239 17 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 18 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ΏΏАЋЉЏ September 20, 2011 TO THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL: Pursuant to provisions of the City Charter and on behalf of the staff, Irespectfully submit to you the FY 2011-12 Budget.While there are many economic challenges that remain, I am pleased to report several positive gains in the major General Fund revenue sources. Sales tax revenues have shown significant improvement throughout the year, and collections are expected to be 5.4% higher than the original budgeted amount for FY 2010-11 and 8.5%higher than the prior year actual. Similar to sales tax, property values have increased by 2.93% over the prior year tax roll which generates additional property tax revenues of $1,444,940 compared to earlier projections. Together, with the significant expenditure reductions that have been made in prior years, the City of Denton is now well positioned for success in the future. To assist with the development of the budget and prioritization of expenditures, the City of Denton adopted a new organization-wide strategic plan in April 2011. This strategic plan addresses five pillars of focus: 1. Organizational Excellence, 2. Public Infrastructure, 3. Sustainable Economic Development and Environmental Stewardship, 4. Safe, Livable, and Family Friendly Community, and 5. Partnerships and Regional Leadership. The strategic plan is designed to serve as a foundation for decision-making in the future and reflects the long-term vision and mission as developed by the City Council in concert with the Leadership team. In addition, department performance measures will be tied to the strategic plan and be used to make budget and service level recommendations going forward. The above mentioned increases in revenue have positioned the City to pursue many of the goals in the strategic plan. The strategic plan specifically identified improving our street infrastructure as a major goal. In a citizen survey conducted in 2008 (results were presented to the City Council in 2009), respondents indicated additional emphasis was needed in maintaining and repairing streets throughout the City. Through a detailed analysis, it was determined that $10 million in street maintenance funding was needed on an annual basis compared to the $2.8 million currently budgeted. The Budget establishes a dedicated Street Improvement Fund in response to identified needs. For the inaugural year of the fund, $3.5 million will be programmed for street maintenance expenditures. In addition, a five-year financial plan has been developed to increase funding s street infrastructure. We are pleased to recommend this positive ly funding street maintenance in the years to come. The City also continues to strive to contain costs while providing essential services to the community. Over the past two fiscal years, $6.3 million in reductions have been made compared 19 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES to initial forecasts, and most of these reductions are to be maintained in FY 2011-12. In the program. This program is expected to achieve savings of approximately $1.5 million in FY 2010-11. Throughout the fiscal year, as position vacancies and attrition rates dictate, vacant positions are evaluated by City management and according to the needs of the organization, positions are filled. For FY 2011- 12, the managed vacancy program will be continued, and the savings for the fiscal year will be approximately $0.9 million. The overall FY 2011-12 Budget is $587 million and includes 1,363.43 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 budget include the following: The General Fund budget has been reduced by a net amount of $1.5 million. A large portion of the overall reduction is related to the funding for street operations, which has been removed and accounted for separately in the Street Improvement Fund. No tax rate increase. The total tax rate is maintained at $0.68975 per $100 of assessed valuation and is below the effective tax rate of $0.70199. Of this amount, $0.47088 is provided for operations and maintenance and $0.21887 is provided for debt service. No base rate increases for our Electric customers. A base rate increase of 9.5% for our Water customers. A base rate increase of 11% for our Wastewater customers. Rate increases in some, but not all service categories for our Solid Waste customers. The creation of a new Street Improvement Fund. The creation of a Downtown Tax Increment Financing (TIF) Fund. A combined net increase of 27 FTEs for all funds compared to the FY 2010-11 estimate. A 2% increase for employees and normally programmed step increases for Police and Fire civil service employees. The FY 2011-12 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 a balance between revenues and expenditures. Each utility budget is also developed within the context of long-range financial plans and is based on various financial strategies that support and strengthen the financial health of each utility. Additional rate increases are planned in the future to address slower revenue growth, aging infrastructure issues, and ensure that adequate working capital and rate stabilization reserves are maintained. The Five-Year Financial Forecast will be reviewed and revised annually as necessary to support these utility financial objectives, and the key assumptions for these plans are described in this document. I sincerely thank the members of the Denton City Council for their hard work and dedication to the citizens of Denton. The input of the City Council and Public Utilities Board has been invaluable in the preparation of the FY 2011-12 Budget, Capital Improvement Plan (CIP), and 20 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Five-Year Financial Forecast. Appreciation is also expressed to members of the professional staff, particularly in the Finance Department for their diligence in the preparation of the Budget. The City of Denton marked many positive events last year, including the opening of the Rayzor Ranch development and the launch of the Denton Count-train. Other significant events included the City receiving an award for outstanding achievement for City Livability from the U.S. Conference of Mayors Sustainability Energy Program, Denton Municipal Electric was awarded the 2011 Public Power Wind Award by the U.S. Department of ebrating Leadership in Development Excellence Award from the North Central Texas Council of Governments. With significant investments in our organization, people, and infrastructure, I am confident that this Budget prepares the City of Denton for future success as well. With your support, and the dedication of our capable staff, we will ensure that quality services are provided to the citizens of Denton. Sincerely, George C. Campbell, City Manager 21 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET CALENDAR 2011- 12 February 8 City Council Retreat Discussion of Strategic Goals. March 1 Internal Services Budget Due March 24 Budget Kick-Off: Operating and Capital Improvement Program. April 11 City Council adopts Strategic Plan. April 29 Departmental ¡´£¦¤³² £´¤ ³® "´£¦¤³ /¥ϭ¨¢¤ Ȩ/¯¤± ³¨¦ £ #)0ȩ. May 9 Public Utilities Board reviews Utility budgets and CIP. May 23 Public Utilities Board reviews Utility budgets and CIP. May 26-June 6 Budget reviews with City Manager. June 7 City Council Meeting Preliminary Five-Year Financial Forecast and Budget Discussions. June 13 Public Utilities Board reviews Utility budgets and CIP. June 27 Public Utilities Board approves Utility budgets and CIP. July 25 #¤±³¨ϭ¨¤£ ¯¯± ¨² « ±®««² £´¤ ¥±®¬ $¤³® #¤ntral Appraisal District. July 29 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. Submission of ce±³¨ϭ¨¤£ £ µ «®±¤¬ ¢®««¤¢³¨® ± ³¤ ³® #¨³¸ #®´¢¨«ȁ August 4 City Council Budget Workshop. August 9 Budget Work Session with the City Council. August 16 Vote to Consider a Proposal for a Tax Increase Prior to Publishing Notice of Hearing. (If necessary) Budget Work Session with the City Council. September 6 First Public Hearing on Tax Increase. (If necessary) Public Hearing on Budget. Budget Work Session with the City Council. September 13 Second Public Hearing on Tax Increase. (If necessary) Budget Work Session with the City Council. September 20 City Council adopts Annual Program of Services. #¨³¸ #®´¢¨« £®¯³² ϭ¨±²³ ¸¤ ± ®¥ # ¯¨³ « )¬¯±®µ¤¬¤³ 0±®¦± ¬ ¡´£¦¤³ȁ City Council approves tax rate. City Council approves utility rates. City Council approves the 2011 tax roll. 22 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 23 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RG UIDE 2011- 12 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 - March Prior to budget development and training of departmental support staff, the Budget Instruction Manual is drafted and completed in March. This document serves as a development guide and includes sections on annual budget highlights and specific development instructions, as well as, appendices with rate calculations, format examples, and supplemental forms. 2. Long-Range Financial Forecast June In June, the City Council meets to discuss the preliminary Long-Range Financial Forecast for the city. After this meeting, staff prepares a five-year forecast to address key service areas. The forecast is finalized at the end of July and included in the proposed budget document. 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. 24 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 March 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 A workshop is held in June with the City Council to discuss the preliminary Long-Range Financial Forecast for the city. After this meeting, staff refines the forecast to address key service areas. The recommended version of the forecast is included in the proposed budget document that is submitted to the City Council 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. 25 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 6. City Council Budget Study The proposed budget, including the Budget Overview, is compiled as soon as possible after final appraised property value and other data are received. This report highlights and summarizes funding requirements, major changes in programs, and alternatives for funding. A budget work session is held with the City Council to review and discuss the proposed budget. Discussions and study may follow at subsequent work sessions until budget adoption. 7. Public Hearing/Budget Adoption A public hearing on the budget and two public hearings on the tax rate (if necessary) are held in September prior to final budget consideration. At the public hearings, citizens may make formal comments concerning the proposed budget and tax rate. Budget adoption occurs in September after City Council deliberations and the public hearings. City Council may take action to modify the proposed budget. The City Council also adopts a tax rate to support adopted funding levels. Pursuant to City Charter, the proposed budget as submitted by the City Manager becomes the adopted budget if no City Council action is taken before the end of the fiscal year, September 30. 8. Compilation of Adopted Budget/Budget Maintenance An adopted budget is compiled and published during the first months of the new fiscal year. The adopted budget in the form of an amended proposed budget is available for public inspection in December. Budget maintenance is a year-round activity of the organization. Spending controls consist of budget holds, position control reviews, and budget transfer authorizations for unbudgeted expenses. Additional spending control mechanisms include monthly review of expenditures by the Finance Department. During the budget process, departments make revenue and expenditure estimates for the current year. Finally, program goals, objectives, and measures are evaluated during budget development to determine effectiveness of program activities and levels of appropriate funding for subsequent years. O RGANIZATION O F T HE B UDGET Included in the Financial Summary schedule provides the projected appropriable fund balances anticipated at the end of each fiscal year. The 2011-12 fiscal year-end fund balance is based on proposed 2011-12 revenue and expenditures. This information will be most helpful in determining whether fund balances are too high or too low with regard to goals set forth by the City Council. The General Fund Revenue Summary in the Financial Summary section describes the major revenue categories for the City of Denton, as well as, the various individual sources of those revenues. B UDGETARY P OLICIES The City of Denton has developed administrative policies, which govern the formulation and administration of the annual budget. These administrative policies are incorporated within the City's Administrative Policies and Procedures Manual. 26 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES F INANCIAL S TRUCTURE The financial structure of the budget is organized by funds. A fund is generally defined as a fiscal and accounting entity which has its own self-balancing set of accounts for recording cash and other financial resources, as well as, any liabilities or residual equities or balances. Normally, funds are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. However, when appropriate, funds are made up of departments. The two types of funds utilized in this budget are Governmental and Proprietary. The specific funds that make up the Governmental Fund type are General Fund, Recreation Fund, Street Improvement Fund, General Debt Service Fund, Tourist and Convention Fund, Police Confiscation Fund, Traffic Safety Fund, Non-Airport Gas Wells Fund, Parks Gas Well Fund, Tree Mitigation Fund, Public Education Government (PEG) Fund, McKenna Trust Fund, Park Land Dedication and Development Trust Funds, Downtown Tax Increment Financing (TIF) Fund, and Miscellaneous Special Revenue Funds. The Proprietary Fund types are Electric Fund, Water Fund, Wastewater Fund, Solid Waste Fund, Airport Fund, Materials Management Fund, Fleet Management Fund, Technology Services Fund, Risk Retention Fund, and the Health Insurance Fund. Each of the above-mentioned funds operates separately and independently from one another; therefore, they are budgeted separately and include separate financial statements. B UDGETED F UNDS General Fund The General Fund reflects safety, libraries, and parks. Debt Service Fund The Debt Service Fund is used to record and control the accumulation of resources for payment of general obligation long-term debt principal and interest. The City issues debt to acquire or construct capital assets such as roads or parks for the general benefit of Denton citizens. Resources include an applicable portion of the ad valorem tax levy and related interest income usable from debt service. Special Revenue Funds Special Revenue Funds are used to account for the receipt of specific revenue sources that are restricted for expenditures for a specified purpose. Included in the special revenue funds are: the Recreation Fund, Street Improvement Fund, Tourist and Convention Fund, Police Confiscation Fund, Traffic Safety Fund, Non-Airport Gas Wells Fund, Parks Gas Well Fund, Tree Mitigation Fund, Public Education Government (PEG)Fund, McKenna Trust Fund, Park Land Dedication and Development Trust Funds, Downtown Tax Increment Financing Fund, and Miscellaneous Special Revenue Funds. Recreation Fund The Recreation Fund is used to account for the Parks and Recreation programs, -supporting. Street Improvement Fund The Street Improvement Fund is a new fund for FY 2011-12. The purpose of the fund is to provide a dedicated mechanism to account for street maintenance and improvement activities. The fund will receive revenue from a portion of the franchise fees previously accounted for in the General Fund, as well as, street cut reimbursements. Additionally, interest cost savings associated with the sale of C in lieu of Revenue Bonds will also be recorded as revenue Downtown Tax Increment Financing Fund The Tax Increment Financing Fund is a new fund for FY 2011-12. The TIF fund will be used for downtown development projects, and it accounts for the tax revenues that are collected above the FY 2010-11 level in the downtown area. 27 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Tourist and Convention Fund Occupancy Tax, which is levied at 7% of room rental rates. Each October the City Council enters into contracts with various organizations that will promote tourism and the convention and hotel industry in Denton. 0®«¨¢¤ #®ϱ¨²¢ ³¨® &´£ The Police Confiscation Fund is used to record the receipt and expenditure of confiscated contraband that is used in the commission of a variety of criminal offenses. Expenditures from this fund are allocated to the Police Department for materials, supplies, and operations costs. 4± ¥ϱ¨¢ 3 ¥¤³¸ &´£ The Traffic Safety Fund is used to record the receipt of citations from red light camera violations. Revenues from this fund are used for materials to enhance traffic safety operations in the Police Department and Traffic Department. Non-Airport Gas Wells Fund The Non-Airport Gas Wells Fund is used to record the receipt of royalty, pooling, tax, and lease revenue related to gas wells. Expenditures from this fund will be used for projects with no ongoing costs. Parks Gas Well Fund - The Parks Gas Well Fund was established to record the receipt of restricted gas well revenues on park property. Expenditures from this fund will be used for park system projects. Tree Mitigation Fund The Tree Mitigation Fund is used to purchase, plant, and maintain trees on public property, to preserve wooded property that remains in a naturalistic state in perpetuity, to perform and maintain a citywide tree inventory, and to educate citizens and developers on the benefits and value of trees. Public Education Government (PEG) Fund The PEG Fund provides for the acquisition of production equipment, capital, and other lawful PEG purposes. PEG fees are remitted to the city on a quarterly basis from cable subscribers. McKenna Trust Fund The McKenna Trust Fund is used to account for interest received from the George McKenna Trust, which was established in 1958 and is currently managed by JP Morgan Chase Bank. One half of the net income from this trust Fort Worth and one half of the net income is distributed to the City of Denton for use only in maintaining, developing, preserving, and improving the George McKenna Park in the City. Park Land Dedication and Development Trust Funds The Park Land Dedication and Development Trust Funds are funds received from developers. These fees provide for neighborhood parks and projects within ½ to 1 mile radius of the development. The Park Land Dedication funds will be used on Owsley Park, Milam Park, Carl Young Park and Mack Park. The Park Development projects include neighborhood parks at Owsley Park, McKamy-Evers Park and North Pointe Park. Miscellaneous Special Revenue Funds The Miscellaneous Special Revenue Fund is comprised of the Animal Control Donation Fund, Police Donation Fund, and Fire Donation Fund. Enterprise Funds Enterprise funds are used to account for governmental activities that are similar to those found in private businesses. The City budget includes Electric, Water, Wastewater, Solid Waste, and AirportEnterprise Funds. Each fund reflects the services denoted in the title of each fund. The major revenue source for these enterprise funds is the rate revenue generated from the customers who receive the services provided. Internal Service Funds Internal Service Funds are used to account for the financing of goods or services provided by one department to another department within the same government organization. Financing is based on reimbursement of actual costs. The internal service funds are Fleet Management, Technology Services, Materials Management, Risk Retention, and Health Insurance. Each internal service fund listed is funded through payments from various City departments for the actual services received from the specific fund. 28 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Fleet Management Fund - The Fleet Management Fund accounts for the maintenance and repair of Technology Services Fund The Technology Services Fund provides computer services such as urces and telephone maintenance. Materials Management Fund The Materials Management Fund is comprised of purchasing and warehouse operations. This internal service fund is responsible for procuring goods and services for City departments and the warehouse maintains an inventory of materials and supplies used by City departments. Risk Retention Fund The Risk Retention Fund records the activities associated with providing general liability insurance coverage and self funded activities for City operations. Health Insurance Fund The Health Insurance Fund accommodates self-insurance operations. B UDGET B ASIS The budget for the General, Special Revenue, Debt Service, and Capital Improvement Program (CIP) Funds are prepared on the modified accrual basis of accounting. Under this basis of accounting, revenues are recognized when they become both "measurable" and "available" to finance expenditures of the current period except where the accrual basis is specified by generally accepted accounting principles. Expenditures are recognized when the related fund liability is incurred, except for (1) inventories of material and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debts which are generally recognized when due. Budgets for the Enterprise and Internal Service Funds are prepared on the full accrual basis of accounting under which transactions are recognized when they occur regardless of timing or related cash flows. O RGANIZATIONAL R ELATIONSHIPS A department is a major administrative segment of the City, which indicates overall management responsibility for an operation or a group of related operations within a functional area. The smallest organizational unit budgeted is the division. The division indicates responsibility for one functional area, and in many cases these functional areas are put together to demonstrate a broader responsibility. When this is done, the divisions are combined to make up a department. 29 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 30 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FY 2011-12 Budget Overview STRATEGIC PLAN The City of Denton embarked on the development of a Strategic Plan to serve as a roadmap for achieving long- Plan is a product of the input generated from the 2008/2009 Citizen Survey, two City Council Planning Sessions, two Leadership Retreats, a special appointed Strategic Planning Steering Committee, and a City Council retreat in February 2011. Th¤ 3³± ³¤¦¨¢ 0« ¨² ®±¦ ¨¹¤£ ¨³® ϭ¨µ¤ +¤¸ &®¢´² !±¤ ² Ȩ+&!²ȩ £ ¬ ©®± ¦® «² ²²®¢¨ ³¤£ ¶¨³§ ¤ ¢§ +&! ±¤ «²® ¨£¤³¨ϭ¨¤£ȁ ) !¯±¨« ΑΏΐΐǾ ³§¤ #¨³¸ #®´¢¨« £®¯³¤£ ³§¤ 3³± ³¤¦¨¢ 0« ³§ ³ ¥®««®¶² ³® ²¤±µ¤ ² ³§¤ ¡ ²¨² for resource allocation decisions that are used in the development of the FY 2011-12 Budget. Key Focus Area 1: Organizational Excellence '® « ΐȁΐ - ¦¤ ϭ¨ ¢¨ « ±¤²®´±¢¤² ¨ ±¤²¯®²¨¡«¤ ¬ ¤±ȁ Goal 1.2 Develop a high performance work force. Goal 1.3 Promote effective internal and external communication. Goal 1.4 Provide exemplary customer service. '® « ΐȁΔ 5³¨«¨¹¤ ³¤¢§®«®¦¸ ³® ¤§ ¢¤ ¤¥ϭ¨¢¨¤¢¸ £ ¯±®£´¢³¨µ¨³¸ȁ Key Focus Area 2: Public Infrastructure Goal 2.1 Optimize resources to improve quality of City roadways. Goal 2.2 Seek solutions to mobility demands and enhance connectivity. Goal 2.3 Promote superior utility services and facilities. Goal 2.4 Manage drainage infrastructure. Goal 2.5 Develop Capital Improvement Program (CIP) based on community needs. Key Focus Area 3: Sustainable Economic Development & Environmental Stewardship Goal 3.1 Manage and facilitate growth, development, and redevelopment opportunities. Goal 3.2 Encourage economic development. Goal 3.3 Promote environmental sustainability. Key Focus Area 4: Safe, Livable and Family Friendly Community Goal 4.1 Enhance public safety in the community. Goal 4.2 Seek clean and healthy neighborhoods in the City of Denton. Goal 4.3 Provide quality, diverse, and accessible neighborhood services for the community. Key Focus Area 5: Partnerships and Regional Leadership Goal 5.1 Actively participate in regional, state, and federal initiatives. Goal 5.2 Maintain visible and effective relationships with governmental and non- governmental organizations. ) ££¨³¨® ³® ³§¤ ¡®µ¤ +&!² £ ¦® «²Ǿ ³§¤ 3³± ³¤¦¨¢ 0« «²® ¨£¤³¨ϭ¨¤£ ´¬¡¤± ®¥ ²¯¤¢¨ϭ¨¢ £ ¢³¨® ¡«¤ objectives for the organization. The complete Strategic Plan is available in the Introductory Section of the Budget Document. These objectives will be used by the organization to drive results and achieve the stated ¦® «²ȁ ) ££¨³¨®Ǿ ®µ¤± ³§¤ ¢®¬¨¦ ¬®³§²Ǿ ²¯¤¢¨ϭ¨¢ ¯¤±¥®±¬ ¢¤ ¨£¨¢ ³®±² ¶¨«« ¡¤ £¤µ¤«®¯¤£ ³® ³± ¢ª ³§¤ 31 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES A matrix is presented below to depict which departments are responsible for implementing each of the KFAs described above. While every department has some level of responsibility for each KFA, the matrix is SERVICE AREA KFA 1KFA 2KFA 3KFA 4KFA 5 UTILITIES Electric Water Wastewater Solid Waste INTERNAL SUPPORT Technology Services Materials Management Fleet Risk NEIGHBORHOOD SERVICES Building Inspection Code Enforcement Libraries Parks and Recreation Planning Development Review Engineering PUBLIC SAFETY Animal Services Fire Police Municipal Court Municipal Judge TRANSPORTATION Airport Streets Traffic ADMINISTRATIVE & COMMUNITY SERVICES City Manager's Office Economic Development Facilities Management Finance Human Resources Internal Audit Legal Public Communications Key Focus Area 1: Organizational Excellence Key Focus Area 2: Public Infrastructure Key Focus Area 3: Sustainable Economic Development & Environmental Stewardship Key Focus Area 4: Safe, Livable and Family FriendlyCommunity Key Focus Area 5: Partnerships and Regional Leadership 32 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESERVE LEVEL The City of Denton maintains a General Fund reserve balance for emergencies. In response to the economic downturn, rating agencies have indicated that a reserve level below 15% would be considered low compared to similarly rated cities. Investors Service and AA . As a result, the reserve balance recommendation was increased from 12-15% to 15- 20% last year, which is more commensurate with similarly rated cities our size. The Five-Year Financial Forecast achieves this target reserve level for all years. This increased reserve level will address the rating ¦¤¢¸ ¤·¯±¤²²¤£ ¯±¤¥¤±¤¢¤²Ǿ £ ¬®±¤ ¨¬¯®±³ ³«¸Ǿ ¶¨«« ¯±®µ¨£¤ ³§¤ #¨³¸ ¶¨³§ ¨¢±¤ ²¤£ ϭ¨ ¢¨ « ϭ«¤·¨¡¨«¨³¸ in the future. The estimated ending reserve balance of $23,134,207 at the end of FY 2010-11 represents approximately 26.12% of budgeted expenditures and is above the targeted goal of 15-20%. The General Fund will use $1,589,895 in reserves for FY 2011-12. The majority of the planned reduction in reserves is for one-time purposes. The largest use is the transfer of $921,779 to the newly created Street Improvement Fund. This ³± ²¥¤± ±¤¯±¤²¤³² ΐΔυ ®¥ ³§¤ ¡´£¦¤³¤£ ¤·¯¤£¨³´±¤² ¥®± ³§¤ ¤¶ ¥´£ £ ¨² ¤¢¤²² ±¸ ³® ¢±¤ ³¤ ²´¥ϭ¨¢¨¤³ fund balance level. Additionally, $200,000 in one-time resources has been allocated for the completion of the Comprehensive Plan Update. The remaining $600,000 in funding for this project will be allocated from the Non-Airport Gas Well Fund. Approximately $28,289 has also been allocated for various one-time program enhancements detailed in this document. Additionally, $439,827 is being utilized to increase recurring funding for street maintenance. These funds represent the dedication of 100% of the anticipated growth in franchise fees for FY 2011-12 to street maintenance. Previously, these funds would have been shown as ±¤µ¤´¤² ¨ ³§¤ '¤¤± « &´£Ǿ ¡´³ ³§¤¸ ±¤ ®¶ ±¤ϭ«¤¢³¤£ ¨ ³§¤ 3³±¤¤³ )¬¯±®µ¤¬¤³ &´£ ² ¥± ¢§¨²¤ ¥¤¤ revenue in FY 2011-12. The chart below provides a listing of the ending fund balances for the past two years, a projected balance for ³§¤ ϭ¨²¢ « ¸¤ ± ¤£¨¦ 3¤¯³¤¬¡¤± ΒΏǾ ΑΏΐΐǾ £ ³§¤ ¯±®©¤¢³¤£ ¡ « ¢¤ ¥®± ³§¤ ϭ¨²¢ « ¸¤ ± ¤£¨¦ 3¤¯³¤¬¡¤± ΒΏǾ 2012. As detailed in the chart, the City has continued to maintain strong reserve balances over the past ²¤µ¤± « ¸¤ ±²ȁ '®¨¦ ¥®±¶ ±£Ǿ ³§¤ ±¤²¤±µ¤ ¥´£ ¡ « ¢¤ ¨² ¤·¯¤¢³¤£ ³® ±¤¬ ¨ ¡®µ¤ ³§¤ ³ ±¦¤³ ± ¦¤ ¨£¤³¨ϭ¨¤£ earlier. As of As of Estimated 9/30/09 9/30/10 9/30/11 9/30/12 $22,794,955 $21,526,779 $23,134,207 $21,544,312 Ending Balance 25.52% 23.59% 26.12% 24.35% % of Total Expenditures 12-15% 12-15% 15-20% 15-20% Target Goal % 33 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 the source of our major revenues for FY 2011-12: Ad Valorem TaxSales TaxFranchise FeesTransfers InFees, Permits, Use of Reserves 17% 35% 12% 10% 26% Property Tax Approximately one-third of the total General Fund revenue is generated from ad valorem taxes. In the prior ϭ¨²¢ « ¸¤ ±Ǿ £ µ «®±¤¬ µ «´¤² £¤¢«¨¤£ ¡¸ 1.55υǾ ¶§¨¢§ ¶ ² ³§¤ ϭ¨±²³ ¸¤ ± ®¥ ®µ¤± «« µ «´¤ «®²² ¨ ΐΖ ¸¤ ±²ȁ !² ²§®¶ ¡¤«®¶Ǿ ³§¤ ΑΏΐΐ ¢¤±³¨ϭ¨¤£ µ «´¤ ¨¢±¤ ²¤£ ¡¸ ΑȁΘΒυǾ ®± ¤³ ͡ΐΗΑǾΑΔΖǾΏΓΕ ¥±®¬ ³§¤ ΑΏΐΏ ¢¤±³¨ϭ¨¤£ value. Analysis of the increase shows there was $134 million in new value added to the appraisal roll due to new growth and construction. The chart below provides a 10-year historical trend on property tax growth by percent. 10 -Year History: Property Value Growth (Annual Percentage Changes) 9.98% 2002 9.15% 2003 2004 8.23% 9.47% 2005 2006 13.61% 11.91% 2007 2008 3.31% 0.58% 2009 -1.55% 2010 2.93% 2011 In 2009, the City Council approved an increase in the over age 65 property tax exemption in $5,000 ¨¢±¤¬¤³² ®µ¤± ϭ¨µ¤ȃ¸¤ ± ¯¤±¨®£ ´³¨« ͡ΔΏǾΏΏΏ ¤·¤¬¯³¨® «¤µ¤« ¨² ±¤ ¢§¤£ȁ 4§¤ ¢´±±¤³ ¤·¤¬¯³¨® «¤µ¤« ¨² $35,000 and, the Budget includes an increase in this exemption level to $40,000 in FY 2011-12. 34 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES The current tax rate of $0.68975 per $100 of assessed valuation is below the effective tax rate of $0.70199. The FY 2011-12 "´£¦¤³ £®¤² ®³ ¨¢«´£¤ ¸ £©´²³¬¤³ ³® ³§¤ ³ · ± ³¤ȁ "¤«®¶ ¨² ΐΏȃ¸¤ ± §¨²³®±¸ ®¥ ¢¤±³¨ϭ¨¤£ assessed values and tax rates. #¤±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 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 2011-12* $ 6,412,375,004 $ 0.47088 $ 0.21887 $ 0.68975 ȴ#¤±³¨ϭ¨¤£ !²²¤²²¤£ 6 «´¤ ¨¢«´£¤² ͡ΑǾΒΏΏǾΘΔΓ ¶§¨¢§ ¨² ¢ ¯³´±¤£ ¥®± ³§¤ $®¶³®¶ 4)& ¨ &9 ΑΏΐΐȃ12. Sales Tax The second largest revenue source in the General Fund is sales tax. Sales tax has provided consistent monthly gains compared to last year and is expected to exceed budgeted levels. The FY 2010-11 year-end estimate of $22,796,204 is $1,175,545, or 5.4% higher than the original budgeted amount and 8.5% or $1,781,031 more than was received in FY 2009-10. The FY 2011-12 Budget estimates sales tax will be $23,446,578, 2.9% above the FY 2010-11 estimate. The City has economic development agreements with Denton Crossing, Unicorn Lake and Rayzor Ranch for sales ³ · ±¤¡ ³¤²ȁ /¤ ¬ ©®± ²²´¬¯³¨® ¥®± « ²³ ϭ¨²¢ « ¸¤ ± ¶ ² ³§¤ ¨¬¯«¤¬¤³ ³¨® ®¥ ³§¤ ¤¢®®¬¨¢ £¤µ¤«®¯¬¤³ agreement with the new Rayzor Ranch development. Due to established square footage thresholds that would trigger the agreement, the agreement is not expected to be initiated until March 2012. While the City is 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¨ ¢¨ « ¥®±¤¢ ²³ ¥®± ¥´³´±¤ ¸¤ ±². The following chart illustrates a 10-year history of sales taxes. Sales Tax History by Fiscal Year (With Percentage Increases Noted) (in millions) $30 2.9% 8.5% 0.3% 4.2% -4.7% 3.7% 7.1% 7.5% 10.2% $20 8.9% $10 $0 *Sales Tax is an estimated amount. 35 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Franchise Fees Approximately 10s 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 s-of-way. The FY 2011-12 Budget includes $13,474,121 ($7,800,883 in the General Fund) in franchise fees from various utilities operating in the City, including city- owned utilities. The total estimated franchise fee contribution to the Street Improvement Fund in FY 2011-12 is $5,673,238. Since franchise fees are generally considered to be compensation for the use of the city-owned right-of-way, the city is designating a portion of the franchise fees received in FY 2011-12 to the newly created Street Improvement Fund. By doing so, the linkage between the payment of franchise fees and the use of these funds on street maintenance activities will be increased. With this in mind, however, it is important to also note that the city is not required to spend franchise fees on street maintenance or any other ²¯¤¢¨ϭ¨¢ ¢³¨µ¨³¸ȁ 2 ³§¤±Ǿ ¥± ¢§¨²¤ ¥¤¤² ±¤ ¬¤ ³ ³® ¡¤ ¦¤¤± « ¥´£ ±¤²®´±¢¤Ǿ £ ² ²´¢§Ǿ ³§¤¸ ¬ ¸ ¡¤ spent on any activity deemed appropriate by the City Council. In an effort to increase street maintenance funding over time, the growth in franchise fees will be allocated to the Street Improvement Fund. In FY 2011-12, 100% of the growth in franchise fees compared to the FY 2010-11 Budget will be allocated to the Street Improvement Fund. Based on this plan, we project that street maintenance funding will approach $6 million annually by FY 2015-16. These estimates are based on the ¢´±±¤³ ϭ¨µ¤ȃ¸¤ ± ϭ¨ ¢¨ « ¥®±¤¢ ²³Ǿ £ ² ²´¢§Ǿ ³§¤ «¤µ¤« ®¥ ¥´£¨¦ ¬ ¸ ¤¤£ ³® ¡¤ ¬®£¨ϭ¨¤£ ¨ ³§¤ ¥´³´±¤ ² circumstances warrant. Additional details regarding franchise fee allocations are contained in the Street Improvement Fund section of this document. Other Major Revenues The City Council recently adopted a revision to the gas well ordinance establishing a new gas well inspection program. The 2011-12 "´£¦¤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. EXPENDITURES In FY 2009-10, approximately $1.1 million in reductions were included in the adopted budget for the General Fund as a result of the economic downturn and declining revenues. In FY 2010-11, an additional $5.2 million in reductions were implemented in the General Fund when compared to initial forecasts. Previous key reductions included: Overtime reduced by 1/3 (10% for PD) - $0.4 million. Technology Services transfer reduced by $0.3 million. Training and Travel Budget reduced - $0.3 million. %¥ϭ¨¢¨¤¢¸ 4¤ ¬ Ȩ%ȃ4¤ ¬ȩ ¨¨³¨ ³¨µ¤² ¨¬¯«¤¬¤³¤£ ȃ ͡ΏȁΔ ¬¨««¨®ȁ Transfer to Gas Well Fund eliminated - $0.5 million. Transfer of KDB program to Solid Waste - $0.3 million. Pay increase eliminated - $0.6 million. In addition, a personnel vacancy management program was implemented in the General Fund to save approximately $1.45 million in FY 2010-11. Under this plan, as personnel turnover and attrition occur, µ ¢ ³ ¯®²¨³¨®² ±¤ ϭ¨««¤£ ¢¢®±£¨¦ ³® priority needs. By doing so, the City has the ability to respond to service demands while continuing to properly manage resources. 36 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES &®± &9 ΑΏΐΐȃΐΑǾ µ¨±³´ ««¸ «« ®¥ ³§¤ ¯±¨®± ¸¤ ± ±¤£´¢³¨®² ¨£¤³¨ϭ¨¤£ ¡®µ¤ ¶¨«« ¡¤ ¬ ¨³ ¨¤£ȁ 4§¤ µ ¢ ¢¸ ¬ ¦¤¬¤³ ¯±®¦± ¬ ¨² «²® ¯±®¯®²¤£ ¦ ¨ ¥®± ³§¤ ´¯¢®¬¨¦ ϭ¨²¢ « ¸¤ ±Ǿ «³§®´¦§ ³§¤ ³ ±¦¤³¤£ ² µ¨¦² ¨² slightly reduced to $896,126, or the equivalent of roughly 14 full-time positions. ) ££¨³¨®Ǿ ®µ¤± ³§¤ ¢®¬¨¦ ϭ¨²¢ « ¸¤ ±Ǿ ³§¤ %¥ϭ¨¢¨¤¢¸ 4¤ ¬ Ȩ%ȃ4¤ ¬ȩ ¯¯±® ¢§ ¶¨«« ¦ ¨ ¡¤ ´²¤£ ³® ¨£¤³¨¥¸ ¢®²³ ² µ¨¦² £ ¤¥ϭ¨¢¨¤¢¸ ¨¬¯±®µ¤¬¤³² ¢±®²² ³§¤ ®±¦ ¨¹ ³¨®ȁ 3¨¢¤ ´¬¡¤± ®¥ ¢®²³ ±¤£´¢³¨®² ¶¤±¤ previously implemented, the savings associated with the second phase of this process is not expected to be as ²¨¦¨ϭ¨¢ ³ ² ³§®²¤ ¯±¤µ¨®´²«¸ ¨£¤³¨ϭ¨¤£ȁ 2 ³§¤±Ǿ ³§¤ ¯±¨¬ ±¸ ¨³¤³ ®¥ ³§¤ ²¤¢®£ ¯§ ²¤ ®¥ ³§¨² ¯±®¢¤²² ¶¨«« be to achieve productivity improvements for the organization. "¸ ¬ ¨³ ¨¨¦ ³§¤ ¡®µ¤ ¬¤³¨®¤£ ±¤£´¢³¨®² £ ¤¥ϭ¨¢¨¤¢¸ ¨¬¯±®µ¤¬¤³²Ǿ ¤§ ¢¤£ ¯±®¦± ¬¬¨¦ ¨ variety of areas is possible for FY 2011-12. Th¤²¤ ²¤±µ¨¢¤ ¤§ ¢¤¬¤³²Ǿ £ ¤¥ϭ¨¢¨¤¢¸ ¨¬¯±®µ¤¬¤³²Ǿ ±¤ detailed below. GENERAL FUND EXPENDITURE ENHANCEMENTS The FY 2011-12 Budget recommends $1,096,516 in General Fund resources for new programming and personnel. In addition, $1,351,837 (exclusive of street maintenance funding which is discussed below) is ±¤¢®¬¬¤£¤£ ³® ¡¤ ¯±®µ¨£¤£ ¥±®¬ ®³§¤± ¥´£² ³® £¨±¤¢³«¸ ¡¤¤ϭ¨³ ®¯¤± ³¨®² ®¥ ³§¤ '¤¤± « &´£ȁ 4§¤ breakout of funding sources and enhancements are detailed in the following sections. P arks General Fund Other Fund Total Enhancement Support Support Funding $115,500 $0 $115,500 Funding for rights-of-way mowing in newly annexed areas ($19,000) and maintenance of the rail-trail ($41,000) is provided in the Parks and Recreation Department. In addition, the budget provides funding for newly imposed rental fees by the Denton Independent School District (DISD) ($55,500) associated with the use of gym facilities. A recent change by DISD now requires the City to pay these rental fees for services customarily used by Parks and Recreation for after school programs. L ibraries General Fund Other Fund Total Enhancement Support Support Funding $25,000 $243,787 $268,787 In the Library Department, funding is provided for downloadable electronic titles ($25,000). Automated checkout and book return equipment ($243,787) is recommended from available capital improvement funds. The automated equipment will allow patrons to have more autonomy in checking out library materials, while enhancing the library staffs productivity by freeing them to assist other patrons. 37 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES T± ¥ϭ¨¢ General Fund Other Fund Total Enhancement Support Support Funding $221,670 $410,000 $631,670 .¤¶ ³¤¬¯®± ±¸ ³± ¥ϭ¨¢ ²¨¦ «² ($410,000) to be placed at the Teasley-Wheeler Ridge, Teasley-Montecito, and Country Club-Hobson intersections will be funded through the CIP program in FY 2011-12. By doing so, the City will be positioned to have the Texas Department of Transportation (TxDOT) pay for the additional costs necessary to convert these locations to permanent signals when TxDOT makes planned improvements to the ±® £¶ ¸²ȁ &´£¨¦ ¨² «²® ¯±®µ¨£¤£ ¥®± ¤¶ ³± ¥ϭ¨¢ ²¨¦ « ³¤¢§¨¢¨ ($ΕΗǾΖΐΗȩ £ ³± ¥ϭ¨¢ ²¨¦ «ȝ¬ ±ª¨¦ technician ($52,952) in the General Fund to provide additional support for departmental operations. In addition, $100,000 has been budgeted in FY 2011-12 to begin the implementation of various elements of the Bike Plan once completed. P lanning General Fund Other Fund Total Enhancement Support Support Funding $266,246 $600,000 $866,246 The City is currently in the process of evaluating proposals for an update of the comprehensive plan. While the exact cost of the study is unknown at this time, the expense is estimated to be $800,000. Accordingly, consultant costs related to the update of the comprehensive plan ($600,000) will be funded from Non-Airport Gas Well Funds. An additional $200,000 for the comprehensive plan will be funded from the General Fund. An existing position funded by and supporting community projects ($66,246) in conjunction with the Community Development Block Grant (CDBG) is now also recommended to be funded from the General Fund. This change is recommended due to declining CDBG resources and the desire to maintain program funding for projects. P olice General Fund Other Fund Total Enhancement Support Support Funding $142,488 $40,000 $182,488 General Fund increases to the Police Department include $30,744 for additional uniforms, overtime Ȩ͡ΑΔǾΏΘΕȩ ²²®¢¨ ³¤£ ¶¨³§ ³§¤ 3¤«¤¢³¨µ¤ 4± ¥ϭ¨¢ %¥®±¢¤¬¤³ 0±®¦± ¬ Ȩ34%0ȩ £´¤ ³® £¤¢±¤ ²¤£ ¥´£¨¦ ¥±®¬ the state, The CAC works in conjunction with the Police Department in cases involving child abuse or neglect. The total FY 2011-12 funding for the CAC, with the above mentioned increase, will be $121,648. This additional funding will ts to residents of the #¨³¸ ®¥ $¤³®ȁ !®³§¤± ͡ΓΏǾΏΏΏ ¥®± ´¨¥®±¬² ¨² ¯±®¦± ¬¬¤£ ¥±®¬ ¯®«¨¢¤ ¢®ϭ¨²¢ ³¨® ¥´£²Ǿ ¡±¨¦¨¦ ³§¤ total increase for uniforms to $70,744. 38 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES F ire General Fund Other Fund Total Enhancement Support Support Funding $115,500 $34,550 $150,050 In Fire Operations, $115,500 is provided for personal protective equipment (PPE), self-contained breathing ¯¯ ± ³´²¤²Ǿ £ «¨¥¤¯ ª £¤ϭ¨¡±¨«« ³®±²ȁ ! ££¨³¨® « ͡ΒΓǾΔΔΏ ¨² ¯±®µ¨£¤£ ¨ ³§¤ 4¤¢§®«®¦¸ 3¤±µ¨¢¤² &´£ ¥®± the lease costs associated with mobile data communication (MDC) units. C able General Fund Other Fund Total Enhancement Support Support Funding $58,769 $0 $58,769 An associate video producer ($46,599) and a part time photographer/editor ($12,170) will be budgeted in the General Fund for the Cable Department. The cost for these positions will be offset by a transfer into the General Fund from the Public Education Government (PEG) Fund in FY 2011-12. A nimal Control General Fund Other Fund Total Enhancement Support Support Funding $52,897 $0 $52,897 ! ¤¶ ¨¬ « ¢®³±®« ®¥ϭ¨¢¤± ($52,897) is funded for the Animal Control Department. Over the past seven ¸¤ ±²Ǿ ¨¬ « §®´²¨¦ ³ ³§¤ ²§¤«³¤± § ² ¨¢±¤ ²¤£ ¡¸ ΒΕυȁ ) ££¨³¨®Ǿ ¢ ««² ¥®± ϭ¨¤«£ ²¤±µ¨¢¤ ¥®± ¨¬ « control have increased, with an average current response time of 50 minutes from call initiation to resolution. 4§¨² ¤¶ ¯®²¨³¨® ¶¨«« ¯±®µ¨£¤ ¬®±¤ ²²¨²³ ¢¤ ³® § £«¤ ³§¤ µ®«´¬¤ ¡®³§ ¨ ³§¤ ²§¤«³¤± £ ¨ ³§¤ ϭ¨¤«£ȁ F acilities Management General Fund Other Fund Total Enhancement Support Support Funding $98,446 $23,500 $121,946 Additional funding for overtime ($18,946) and a licensed facilities trade technician ($79,500) are included in ³§¤ "´£¦¤³ȁ , ²³ ϭ¨²¢ « ¸¤ ±Ǿ ®µ¤±³¨¬¤ ¶ ² ±¤£´¢¤£ ² ¢®²³ȃ² µ¨¦ ¬¤ ²´±¤ ¥®± '¤¤± « &´£ $¤¯ ±³¬¤³²ȁ This has particularly impacted the Facilities Management Department, and this funding will more accurately ±¤ϭ«¤¢³ ³§¤ ±¤²®´±¢¤² ¤¤£¤£ ¥®± ²²¨²³ ¢¤ȁ !££¨³¨® ««¸Ǿ ͡ΑΒǾΔΏΏ ¨ ¢ ¯¨³ « ¨¬¯±®µ¤¬¤³ ¥´£² ±¤ ¨¢«´£¤£ for the purchase of a vehicle for the new position. 39 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Other Expenditure Items 4§¤ &9 ΑΏΐΐȃΐΑ "´£¦¤³ § ² «²® ¨£¤³¨ϭ¨¤£ ͡283,676 in funding that can be used for a variety of City Council ¨¨³¨ ³¨µ¤²ȁ 3³ ¥¥ § ² ¨£¤³¨ϭ¨¤£ ³§¤ ¥®««®¶¨¦ «¨²³ ®¥ ¨³¤¬² ³§ ³ ¢ ¡¤ ¢®²¨£¤±¤£ ¥®± ¥´£¨¦ ¡¸ ³§¤ #¨³¸ Council: Additional Street Maintenance Funding Implementation of Various Elements of the Bike Plan !££¨³¨® « 4± ¥ϭ¨¢ 3¨¦ «² Comprehensive Plan Update Contingency Funding DCTA Downtown Shuttle Operating Costs Neighborhood Improvement Incentives The above list is not meant to be an all inclusive listing of possible initiatives. Rather, it is intended to be a representation of the most common City Council and/or staff issues that have been discussed. As such, the «¨²³¨¦ ®¥ ¯®²²¨¡«¤ ¯±®©¤¢³² ¢ ¡¤ ¤·¯ £¤£ ³® ¨¢«´£¤ ®³§¤± ¨³¤¬² ®³ ¨£¤³¨ϭ¨¤£ȁ $´±¨¦ ³§¤ ´¯¢®¬¨¦ ϭ¨²¢ « year, these topics and the associated funding level will be discussed in more depth to determine the City Compensation (Non-Civil Service) &®± ¯« ¨¦ ¯´±¯®²¤²Ǿ ³§¤ ¯±¨®± ¸¤ ± ϭ¨µ¤ȃ¸¤ ± ϭ¨ ¢¨ « ¥®±¤¢ ²³ ¯±®©¤¢³¤£ µ¤± ¦¤ Αυ ¨¢±¤ ²¤ ¥®± employees in all years of the forecast. However, due to the downturn in the economy last year, the City was required to forgo the programmed merit increase in FY 2010-11. For FY 2011-12, an average 2% merit ¨¢±¤ ²¤ ¨² ¯±®µ¨£¤£ȁ 3¨¬¨« ±«¸Ǿ Αυ µ¤± ¦¤ ¬¤±¨³ ¨¢±¤ ²¤² ±¤ ¯« ¤£ ¥®± «« ¸¤ ±² ®¥ ³§¤ ϭ¨ ¢¨ « ¥®±¤¢ ²³ȁ &®± ¯®«¨¢¤ £ ϭ¨±¤ ¢¨µ¨« ²¤±µ¨¢¤ ¯¤±²®¤« ®±¬ ««¸ ¤«¨¦¨¡«¤ ²³¤¯ ¨¢±¤ ²¤² ¶¨«« «²® ¡¤ ¨¬¯«¤¬¤³¤£ ¨ &9 2011-12. Below is a summary of compensation increases for non-civil service employees over the past three years: Compensation Increase History Fiscal Year Compensation Equivalent (Non Civil Service) 2009-10 No Base Rate Increase Recommended (2% One-Time Lump Sum) 2010-11 No Increase Recommended 2011-12 2% Average Merit Based Increase Civil Service Compensation Increases History Fiscal Year Compensation Equivalent 2009-10 No Base Rate Increase Recommended (2% One-Time Lump Sum). 2010-11 No increase recommended but eligible step pay increases for both Police and Fire civil service positions were included. 2011-12 2% Increase. Eligible step pay increases for both Police and Fire civil service positions are included. 40 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Through meet and confer deliberations, City Management and Police and Fire employee associations agreed to three-year agreements in 2009 that include provisions for compensation. Both agreements apply to civil service employees only and include a similar pay philosophy. The goal of each compensation plan is to achieve a pay structure that is equal to the market survey averages plus 5% in each rank compared to -¤³±®¯«¤· ¯®«¨¢¤ £ ϭ¨±¤ ¦¤¢¨¤²ȁ !² ¯ ±³ ®¥ ³§¤ ¦±¤¤¬¤³Ǿ ³§¤ ¨¢±¤ ²¤² ¥®± 0®«¨¢¤ £ &¨±¤ ¢¨µ¨« ²¤±µ¨¢¤ employees may be limited to an amount equal to the average compensation increases budgeted for civilian employees. After reviewing appropriate recommended compensation market data and the availability of ϭ¨ ¢¨ « ±¤²®´±¢¤²Ǿ £ ¨ ¢®²¨£¤± ³¨® ®¥ ³§¤ ¡®µ¤ ¬¤³¨®¤£ ¯®«¨¢¸Ǿ Αυ ¨¢±¤ ²¤ ¨ ¢®¬¯¤² ³¨® ¨² provided for FY 2011-12. 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 $473,821 for FY 2011-12. The Human Services Committee recommended total funding of $248,562 which is a 5% decrease from the FY 2010-11 funding level. This funding is split between support from the Community Development Block Grant (CDBG) and the General Fund. Due to federal spending cuts to the CDBG program, less funding was available ³® ¡¤ £¨²³±¨¡´³¤£ ³§¨² ϭ¨²¢ « ¸¤ ±ȁ ) ££¨³¨®Ǿ ¯®²¨³¨® ¨ ³§¤ #®¬¬´¨³¸ $¤µ¤«®¯¬¤³ $¤¯ ±³¬¤³ ¨² ³® ® longer utilize grant funds and will be transitioned into 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 Budget in the miscellaneous funds section of the document. The total grant budget for FY 2011-12 is $7,074,219 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. The General Government CIP includes non-utility projects such as streets, parks, and other general ¦®µ¤±¬¤³ ¥ ¢¨«¨³¨¤² ³§ ³ ±¤ ³¸¯¨¢ ««¸ ¥´£¤£ ³§±®´¦§ ¦¤¤± « ®¡«¨¦ ³¨® ¡®£² ®± ¢¤±³¨ϭ¨¢ ³¤² ®¥ ®¡«¨¦ ³¨®. !¯¯±®·¨¬ ³¤«¸ ¤µ¤±¸ ϭ¨µ¤ȃ¸¤ ±²Ǿ ³§¤ #¨³¸ § ² ¯¯®¨³ed a citizen bond committee to make recommendations to Denton residents on capital improvement needs. The last bond program was approved by voters in 2005. As part of the street maintenance discussion with the City Council, staff indicated that additional funds are necessary on an annual basis to reconstruct street infrastructure in the community. Therefore, in accordance with our strategic objectives, a $20 million ral obligation bond program is planned for FY 2012-13. The planning aspects of this ¯±®¦± ¬ ¶¨«« ®¢¢´± ¨ ³§¤ ´¯¢®¬¨¦ ϭ¨²¢ « ¸¤ ±Ǿ £ ¶¨³§ #®´¢¨« ¢®¢´±±¤¢¤Ǿ µ®³¤±² ±¤ ¤·¯¤¢³¤£ ³® ¡¤ ²ª¤£ to approve the program in November 2012. With voter approval, the city would issue approximately $4 million in debt each year from FY 2012-13 to FY 2016-17 to fund required capital improvements. In order to fund these improvements with no increase in the tax rate, the issuance of debt for the Public Safety Training Facility will be delayed until both capital and operating funding can be secured. Additionally, a $40-$50 million voter approved general obligation bond program is also contemplated for FY 2015-16. The exact timing for this election will depend on a variety of economic factors. In the meantime, the 41 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES City will continue to collect data from departments on possible projects in anticipation for the next bond program planning process. The Utility CIP includes projects for $± ¨ ¦¤ ³§ ³ ±¤ ¥´£¤£ ¥±®¬ ®ȃ³ · ±¤µ¤´¤ȁ 4§¤ 5³¨«¨³¸ #)0 ¨² £¤²¨¦¤£ ³® ¬ ª¤ ²´¥ϭ¨¢¨¤³ ¨µ¤²³¬¤³² ¨ infrastructure in order to provide reliable service to our customers. The CIP for Solid Waste is also included £ ±¤ϭ«¤¢³² ³§¤ ³¨¢¨¯ ³¤£ «¤µ¤« ®¥ ¯±®©¤¢³² ³® ¡¤ ¥´£¤£ ¥±®¬ ¢¤±³¨ϭ¨¢ ³¤² ®¥ ®¡«¨¦ ³¨®ȁ 4§¤ 0´¡«¨¢ 5³¨«¨³¨¤² Board (PUB) is responsible for developing a recommendation of the Utility CIP to be presented to the City Council for approval. UTILITIES The Electric, Water, Wastewater and Solid Waste budgets were recommended for approval by the Public th Utilities Board on June 27. While various economic factors have improved key revenue streams in the General Fund, various challenges remain for each of the utility funds. In particular, customer growth and usage continues to lag behind earlier forecasts. The detailed recommendations for these funds are outlined below. UTILITY RESERVE LEVEL 4§¤ 5³¨«¨³¸ $¤¯ ±³¬¤³² £ ³§¤ 0´¡«¨¢ 5³¨«¨³¨¤² "® ±£ § µ¤ £¤µ¤«®¯¤£ ϭ¨ ¢¨ « ²³± ³¤¦¨¤² £ ®¡©¤¢³¨µ¤² ³® achieve and maintain reserve fund balances that provide adequate working capital and rate stabilization ±¤²¤±µ¤ «¤µ¤«²ȁ 4§¤²¤ ±¤²¤±µ¤ ¥´£ ³ ±¦¤³² ±¤ ¡ ²¤£ ¨ « ±¦¤ ¯ ±³ ® ³§¤ '®µ¤±¬¤³ &¨ ¢¤ /¥ϭ¨¢¤±² Association (GFOA) best practices for enterprise funds adopted in February, 2011. The working capital target for each utility is 30 days (8%) of average budgeted expenditures. This reserve fund balance should provide ²´¥ϭ¨¢¨¤³ ±¤²®´±¢¤² ³® ££±¤²² a short term unforeseen revenue loss or an increase in expenses. The rate stabilization reserve targets vary and are based on the unique operational characteristics of each utility. Factors that affect the target rate stabilization reserve levels include revenue stability, expense volatility, age of infrastructure, debt levels, and management plans for use of reserve funds. The working capital and rate stabilization reserve fund balance targets are as follows (presented as a percentage of expenses): Electric Water Wastewater Solid Waste Working 8.0% 8.0% 8.0% 8.0% Capital Rate 12.0% 16.0% 12.0% 4.0% Stabilization Total 20.0% 24.0% 20.0% 12.0% Equivalent (75 days) (90 days) (75 days) (45 days) Days of Operating Expenses 4§¤ ®¯¤± ³¨¦ ¡´£¦¤³²Ǿ ¢ ¯¨³ « ¨¬¯±®µ¤¬¤³ ¯« ² £ ± ³¤ ¨¢±¤ ²¤² ¯±®©¤¢³¤£ ¨ ³§¤ ´³¨«¨³¨¤² ϭ¨µ¤ȃ¸¤ ± ϭ¨ ¢¨ « ¯« ² § µ¤ ¡¤¤ £¤µ¤«®¯¤£ ³® ²´¯¯®±³ ³§¤²¤ ³ ±¦¤³¤£ ±¤²¤±µ¤ ¥´£ ¡ « ¢¤² £ ±¤ ££±¤²²¤£ below. 42 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AGING INFRASTRUCTURE !®³§¤± ¬ ©®± ´³¨«¨³¸ ϭ¨ ¢¨ « ²³± ³¤¦¸ ££±¤²²¤² ³§¤ ¨²²´¤ ®¥ ¦¨¦ ¨¥± ²³±´¢³´±¤ȁ 0±¤µ¨®´²«¸Ǿ ²¨¦¨ϭ¨¢ ³ percentages of asset replacements were funded with debt. The new goal is to replace existing assets with current revenue instead of debt, with the issuance of debt generally to be reserved for the addition of new assets. This strategy reduces the reliance on debt issuance and maintains adequate debt coverage ratios for the Electric, Water and Wastewater utilities. 4§¤ ¯±®©¤¢³¤£ ®¯¤± ³¨¦ ¡´£¦¤³²Ǿ ¢ ¯¨³ « ¨¬¯±®µ¤¬¤³ ¯« ² £ ± ³¤² ¢®³ ¨¤£ ¨ ³§¤ ϭ¨µ¤ȃ¸¤ ± ϭ¨ ¢¨ « plan contemplate a phased in approach to revenue funded asset replacements and maintain debt coverage ratios at bond covenant levels. ELECTRIC FUND The FY 2011-12 Electric Budget includes $142,027,668 in revenues and $140,391,103 in expenditures. Rates The FY 2011-12 Denton Municipal Electric (DME) Budget includes no base rate increases. The Energy Cost Adjustment (ECA) rate will be adjusted as necessary based on changes in energy costs. For FY 2011-12, the ECA rate is budgeted as 4.012 cents/kwh. Personnel Changes The FY 2011-12 DME Budget includes an increase of 2.0 new FTEs. 1.0 FTE is in Operations to oversee North American Electric Reliability Corporation (NERC) compliance. 1.0 FTE in Administration is for additional analytical support. Return on Investment (ROI) and Franchise Fee The DME Budget includes a 3.5% ROI payment and a 5.0% franchise fee payment to the General Fund. The ROI and franchise fee payments are calculated using an estimated annual average ECA of 3.00 cents/kwh, which is the cap for both payments set by the City Council for FY 2011-12. Major CIP Projects The Electric Fund CIP budget includes funding for the following major capital projects in FY 2012: Transmission Lines: $10.4 million Transmission Substations: $11.2 million Feeder Extensions and Improvements: $ 6.4 million New Residential and Commercial Service: $ 3.3 million Remote Meter Reading $ 2.5 million TOTAL: $33.8 million 43 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER FUND The FY 2011-12 Water Fund Budget includes revenues of $38,649,737 and expenditures of $38,740,430. $90,693 of rate stabilization reserves will be used to balance the budget. The following table illustrates budgeted water sales for FY 2010-11 and projected sales for FY 2011-12. Treated Water Sales by Customer Type (In Billions of Gallons) FY 2010-11 FY 2011-12 Difference Retail Customers 6.403 6.077 -0.326 Wholesale Customers 0.120 0.099 -0.021 Total 6.523 6.176 -0.347 Rates A 9.5% rate increase for retail water customers is programmed. The primary reason for the rate increase is related to lower projected rate and impact fee revenues associated with the continuing weak economy and ²«®¶¤± ¦±®¶³§ ± ³¤²ȁ 4§¤ ϭ¨µ¤ȃ¸¤ ± ϭ¨ ¢¨ « ¥®±¤¢ ²³ ¨¢«´£¤² ± ³¤ ¨¢±¤ ²¤² ³® ²´¯¯®±³ ¦¨¦ ¨¥± ²³±´¢³´±¤Ǿ maintenance and reserve fund goals. Wholesale rates will be updated per their respective agreements. Personnel Changes The Water Department Budget includes a decrease of 0.5 FTE. This includes the decrease of 1.0 FTE in Customer Service and the addition of 0.5 FTE for a Water/Wastewater Coordinator part-time position. Major CIP Projects The Water Fund CIP budget includes funding for the following major capital projects in FY 2012: North South Water Main Phase 2: $ 6.7 million Utility Line Relocations: $ 6.2 million Robson Elevated Storage Tank: $ 4.6 million TOTAL: $17.5 million WASTEWATER FUND The FY 2011-12 Wastewater Budget includes revenues of $25,105,047 and expenditures of $24,801,568. Below is a table illustrating budgeted wastewater billed volumes in FY 2010-11 and projections for FY 2011- 12. Wastewater Billed Volumes (In Billions of Gallons) FY 2010-11 FY 2011-12 Difference Retail 4.000 3.753 -0.247 %¥ϭ«´¤³ 0.105 0.105 0 Wholesale 0.210 0.212 0.002 Total 4.315 4.070 -0.245 44 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Rates An 11% rate increase is for retail wastewater customers. The Five-Year Financial Forecast includes rate increases to support aging infrastructure, maintenance and reserve fund goals. Personnel Changes Four additional FTEs are included for FY 2011-12: ΒȁΔ &4%² ±¤ ¨¢«´£¤£ ³® ££±¤²² ³§¤ ±¤¦´« ³®±¸ ¢®¬¯«¨ ¢¤ ²¤¶¤± ®µ¤±ϭ«®¶ ±¤µ¨¤¶ Ȩΐ %¦¨¤¤±¨¦ Tech in Administration, 2 Field Service Workers in Collection, and 0.5 FTE for an Environmental Monitoring Tech in Industrial Pretreatment). 0.5 FTE in Administration for a Water/Wastewater Coordinator part-time position. Major CIP Projects The Wastewater Fund CIP budget includes funding for the following major capital projects: Utility Line Relocations: $ 3.0 million Pecan Creek Interceptor III & IV: $ 2.8 million State School Interceptor II: $ 2.3 million Regulatory compliance: $ 2.0 million TOTAL: $10.1 million SOLID WASTE FUND The FY 2011-12 Solid Waste Budget includes $23,073,303 in revenues and expenditures of $22,904,336. The chart below illustrates Solid Waste production. Solid Waste Production (In Tons) FY 2010-11 FY 2011-12 Difference , £ϭ¨«« - ³¤±¨ « 166,000 183,000 17,000 Recycled Material 47,000 83,000 36,000 Total 213,000 266,000 53,000 Rates and Fees The following monthly fee increases are recommended to the Solid Waste schedules: Rate Increase FY 2010-11 FY 2011-12 Variance Residential Refuse (Large $21.00 $21.95 $0.95 Cart) Residential Refuse $18.65 $19.25 $0.60 (Standard Cart) Residential Refuse (Small $16.45 $17.10 $0.65 Cart) Residential Recycling $5.05 $5.15 $0.10 Commercial Dumpster 9.9% 3.9% -6.0% Commercial Roll-Off 9.0% 0.0% -9.0% , £ϭ¨«« $42.50 $43.50 $1.00 45 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Personnel Changes Seven additional personnel are included for FY 2011-12: 6 Residential Route Drivers for Curbside Recycling as the City internalizes this service beginning in .®µ¤¬¡¤± ΑΏΐΑȁ 4§¤²¤ ¯®²¨³¨®² ¶¨«« ¡¤ ££¤£ ¨ ³§¤ « ²³ °´ ±³¤± ®¥ ³§¤ ϭ¨²¢ « ¸¤ ± ¥®± ³± ¨¨¦ £ preparation for beginning the curbside recycling service. ΐ &4% ¨ , £ϭ¨«« ¥®± ¨¢±¤ ²¤£ ¯±®¢¤²²¨¦ ®¥ #®²³±´¢³¨® £ $¤¬®«¨³¨® ±¤¢¸¢«¨¦ ®¯¤± ³¨®²ȁ Major CIP Projects The Solid Waste Fund CIP budget includes funding for the following major capital projects in FY 2012: Vehicle additions/replacements: $2.3 million , £ϭ¨«« %·¯ ²¨® £ # ¯¨³ « #®²³²Ȁ ͡ΑȁΏ ¬¨««¨® TOTAL: $4.3 million Utility Rate Change Summary "¤«®¶ ¨² ¢§ ±³ ¶§¨¢§ £¤¯¨¢³² ³§¤ ± ³¤ ¨¢±¤ ²¤² £¨²¢´²²¤£ ¡®µ¤ £ ³§¤ ¬®³§«¸ ϭ¨ ¢¨ « ¨¬¯ ¢³ ³® average customer. FY 2011 FY 2012 Increase %Change Electric $118.30 $118.30 $0.00 0.0% Water $38.55 $42.21 $3.66 9.5% Wastewater $25.98 $28.84 $2.86 11.0% SW Medium Cart $18.65 $19.25 $0.60 3.2% SW - Recycle $5.05 $5.15 $0.10 2.0% Total $206.53 $213.75 $7.22 3.5% Miscellaneous and Internal Service Funds STREET IMPROVEMENT FUND The Street Improvement Fund is a newly created fund for FY 2011-12. The purpose of the fund is to provide a dedicated mechanism to account for street maintenance and improvement activities. The Street Improvement Fund receives revenue from a portion of franchise fees previously accounted for in the General Fund. Fees associated with streets cuts will also be recorded in the Street Improvement Fund in FY 2011-12. )³¤±¤²³ ¢®²³ ² µ¨¦² ²²®¢¨ ³¤£ ¶¨³§ ¨²²´¨¦ #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ¨ «¨¤´ ®¥ 2¤µ¤´¤ "®£² ±¤ «²® ³® ¡¤ transferred to the Street Improvement Fund from the utility funds. Beginning in 2010, the City changed the manner by which the utilities issue debt to fund capital improvements by selling General Obligation Bonds instead of Revenue Bonds. Using the AA credit rating of the General Obligation Bonds, rather than the AA- credit rating of the Revenue Bonds, the City was able to lower the interest costs to the Utility funds. As such, this budget proposes to transfer $156,775 in interest cost savings from the utility funds to the Street Improvement Fund in FY 2011-12. For FY 2011-12, revenues and expenditures are to be $6,145,193. This level of expenditures represents all street operations that were previously recorded in the General Fund. Of this amount, approximately $3.5 46 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES million in funding is dedicated to street maintenance activities and this represents an increase of $743,211 compared with FY 2010-11 funding. 4§¤ ¢§ ±³ ¡¤«®¶ £¤¯¨¢³² ³§¤ ±¤¢®¬¬¤£¤£ ¨¢±¤ ²¤² ¨ ²³±¤¤³ ¬ ¨³¤ ¢¤ ¥´£¨¦ ®µ¤± ³§¤ ¤·³ ϭ¨µ¤ ϭ¨²¢ « years. FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Current Budget $2,802,011 $2,802,011 $2,802,011 $2,802,011 $2,802,011 Bond Sale Savings 156,775 170,918 183,696 196,036 204,431 Franchise Fee Growth ** 586,436 1,268,476 1,979,637 2,412,262 2,854,764 Annual Funding $3,545,222 $4,241,405 $4,965,344 $5,410,309 $5,861,206 Cumulative Funding $3,545,222 $7,786,627 $12,751,971 $18,162,280 $24,023,486 ** Includes 100% of the growth in franchise fees compared to the FY 2010-11 Budget in FY 2011-12 and subsequent years. DOWNTOWN TAX INCREMENT FINANCING FUND The Downtown Tax Increment Fund (TIF) is a newly created fund for FY 2011-12. The fund accounts for the tax revenues that are collected above the FY 2010-11 levels in the downtown area. For FY 2011-12, revenues of ͡ΐΔǾΖΗΐ ±¤ ¨¢«´£¤£ȁ .® ¤·¯¤£¨³´±¤² § µ¤ ¡¤¤ ¨£¤³¨ϭ¨¤£ ¡¸ ³§¤ 4)& ¡® ±£ ³ ³§¨² ³¨¬¤ȁ 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. The Committee has recommended allocations for FY 2011-12 based on the most recent hotel occupancy tax forecast. The recommendation for funding is included in the Budget and had been adopted by the City Council. Additionally, the Committee has ¯±®¯®²¤£ ³§ ³ ¥´³´±¤ ¤·¯¤£¨³´±¤ «¤µ¤«² ®³ ¡¤ ¨¢±¤ ²¤£ ²¨¦¨ϭ¨¢ ³«¸ ¡¤¸®£ &9 ΑΏΐΏȃΐΐ «¤µ¤«²ȁ 4§¤ ¦® « ®¥ this approach is to build fund balance reserves equivalent to approximately $1 million and develop the capacity of the fund to support costs associated with a Convention Center in the future. 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 $´¤ ³® ¨¢±¤ ²¤ ¨ ¢« ¨¬² £ ¤¬¯«®¸¤¤ ²²¨²³ ¢¤ ¶¨³§ ¢« ¨¬² ±¤²¤ ±¢§Ǿ ££¨³¨® « ¡¤¤ϭ¨³² leave coordinator position will be added to the department. A new computer software program to track risk management claims and a drug disposal kiosk will also be included for FY 2011-12. 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 47 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ¤·¯¤¢³¤£Ǿ ³§¤ ±¨²¨¦ ¢®²³ ®¥ §¤ «³§ ¡¤¤ϭ¨³² ¢®³¨´¤² ³® ¡¤ ¢®¢¤±ȁ /¤ ¬¤³§®£ ¥®± ¨¬¯±®µ¨¦ ¢®³±®« ®µ¤± claims costs is to provide an independent clinic that caters only to employees and depende health insurance plan. The City is planning to open a health clinic in FY 2011-12, providing routine care and medical assistance to this select population. Other cities who have launched a private clinic have seen success ¨ ³¤±¬² ®¥ ϭ¨ ¢¨ « ² µ¨¦² £ ¨¢±¤ ²¤£ ¶¤««¤²² ¥®± ¤¬¯«®¸¤¤²ȁ 4§¤ #¨³¸ ¶¨«« ¬®¨³®± ³§¤ ´² ¦¤ £ return on investment from the clinic once it becomes operational in late 2011. No increase in premiums for employees is proposed, but a 6% increase in City contributions is necessary. 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 recently completed an ¤¥ϭ¨¢¨¤¢¸ £ ¤¥¥¤¢³¨µ¤¤²² ±¤µ¨¤¶ ®¥ ¨³² ®¯¤± ³¨®²ȁ !² ±¤²´«³Ǿ ¯±®¢¤²²¤² § µ¤ ¡¤¤ ¤µ «´ ³¤£ and adjusted from the recommendations of the review. In addition, a re-organization of duties has better aligned work responsibilities in the Warehouse and Purchasing divisions. Accordingly, 1.5 vacant positions have been eliminated in the Materials Management Fund for FY 2011-12. 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 2011-12 Budget includes funding for a new heavy equipment technician. Additionally, 9 new FTEs and $1.6 million have been included in the FY 2011-12 Budget as a result of negotiations with the Denton County 4± ²¯®±³ ³¨® !´³§®±¨³¸ Ȩ$#4!ȩ ±¤¦ ±£¨¦ ²§ ±¤£ ϭ«¤¤³ ¬ ¨³¤ ¢¤ ¦±¤¤¬¤³ȁ 7§¨«¤ ²³¨«« ¯±¤«¨¬¨ ±¸Ǿ £ ²´¡©¤¢³ ³® $#4! ¯¯±®µ «Ǿ ³§¤²¤ ϭ¨¦´±¤² ¯±®µ¨£¤ ³§¤ ¥®´£ ³¨® ¥®± ¯ ±³¤±²§¨¯ ¨ ³§¤ ¥´³´±¤ȁ /¢¤ negotiations progress, the City Council will be briefed in detail on this issue. Any proposed changes to the ¯±¤«¨¬¨ ±¸ ϭ¨¦´±¤² ¶¨«« ¡¤ £¨²¢´²²¤£ ¶¨³§ ³§¤ #¨³¸ #®´¢¨« ³ ³§ ³ 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 seven separate functional areas, including administration, telecommunications, geographic information systems, application development, user support, public safety support, reprographics, and regulatory compliance. A major cost driver for the Technology Services Fund is the cost for the maintenance and replacement of -is the use of a Pano. A Pano is a virtual desktop device that links into a network, and does not require the purchase of a PC. As the lease on the for the majority of users. The purchase of the Pano infrastructure will be $273,951. Additionally, $52,775 has been included for the purchase of an air conditioning system for technology equipment, and $89,005 has been included for a public safety modem upgrade. These items are being purchased with available fund balance. 48 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RECREATION FUND The Recreation Fund includes fee-based recreation programs and activities that are self-supporting. Fees that are charged recover the costs associated with the programs they support. Funding is included for equipment replacement and the conversion of one part time recreation coordinator to a full-time ¡¤¤ϭ¨³³¤£ ¯®²¨³¨®ȁ 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. Expenditures in this fund include resources for ammunition and uniforms. 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 AIRPORT FUND 4§¤ !¨±¯®±³ &´£ ¶ ² ϭ¨±²³ ¤²³ ¡«¨²§¤£ ¨ &9 ΑΏΐΏȃΐΐ £ ¨² ²¤«¥ȃ²´²³ ¨¨¦ ¤³¤±¯±¨²¤. The fund is comprised of both operating expenses for the Airport and Airport Gas Well revenues. New expenditures for the Airport Fund include a grant match for the Routine Airport Maintenance Program (RAMP), the purchase ®¥ ´³¨«¨³¸ ³± ¢³®±Ǿ ³§¤ ϭ¨±²³ ¯§ ²¤ ®¥ ±® £ ¬ ¨³¤ ¢¤ ¯±®¦± ¬Ǿ £ ¬ ±ª¤³¨¦ ¯« ¥®± ³§¤ !¨±¯®±³ȁ SPECIAL REVENUE FUNDS The Tree Mitigation Fund is used to purchase, plant and maintain trees on public property. For contingency purposes, $50,000 is programmed into this fund for FY 2011-12. 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 2011-12 "´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ΐȁΔ &4%² ³® ³§¤ '¤¤± « &´£ £ ³§¤ ³± ²¥¤± ®¥ ͡ΗΓǾΐΖΔ ®¥ ±¤¬ ¨¨¦ #§ ±³¤± Grant funds. It also includes $50,000 for contributions to the other PEG channels from UNT, TWU, Denton ISD and Public Access. The McKenna Trust Fund is used to account for interest received from the George McKenna Trust, which was established in 1958 and currently is managed by JP Morgan Chase Bank. One half of the net income from this trust the City of Denton 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 2010-11, has been delayed ³® ³§¨² ϭ¨²¢ « ¸¤ ±ȁ Periodically the City receives donations from the community for special purposes. The Miscellaneous Special 2¤µ¤´¤ &´£ ¢®²¨²³² ®¥ ²¤¯ ± ³¤ £® ³¨® ¢®««¤¢³¨®² ¥®± ³§¤ ¯®«¨¢¤ £¤¯ ±³¬¤³Ǿ ϭ¨±¤ £¤¯ ±³¬¤³ £ animal control. Revenue and expenses for these funds will be represented individually for budgeting purposes. 49 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES The Parks Land 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, Milam Park, Carl Young Park and Mack Park. The Park Development Trust funds include neighborhood park development at Owsley Park, McKamy-Evers Park, and North Pointe Park. GAS WELL FUNDS The City has two gas well funds: Parks Gas Well Fund, and Non-Airport Gas Well 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 2011-12 will be used to fund one-time needs. These expenditures are consistent with a City Council established policy that royalty, pooling and lease revenue from gas wells not be used to fund on-going operational expenses. The Non-Airport Gas Fund includes $600,000 to fund the comprehensive plan update discussed previously. Th¤ 0 ±ª² ' ² 7¤«« &´£ ¶¨«« ´²¤ ͡ΒΔΏǾΏΏΏ ¥®± µ ±¨®´² ¤§ ¢¤¬¤³²ȁ 3¯¤¢¨ϭ¨¢ ««¸Ǿ ³§¤ ¡´£¦¤³ ¨¢«´£¤² $15,000 for bleachers at North Lakes Park; $90,000 to purchase property at Mack and Milam Park; $10,000 for scoreboards at Mack Park; $15,000 for shade coverings at Water Works Park; $95,000 for adult soccer ϭ¨¤«£ ¢®²³±´¢³¨®ǿ ͡ΐΔǾΏΏΏ ¥®± ¢®³¨´®´² ±¨µ¤± ¯´¬¯ ³ 7 ³¤± 7®±ª² 0 ±ªǿ ͡ΕΏǾΏΏΏ ¥®± ¨±±¨¦ ³¨® ³ %µ¤±² 0 ±ª ¡ ²¤¡ «« ϭ¨¤«£²ǿ £ ͡ΔΏǾΏΏΏ ¥®± ¯§ ²¤ ) ¨±±¨¦ ³¨® ³ 1´ ª¤± 4®¶ 0 ±ªȁ 50 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-102010-112010-112011-12 RESOURCES ACTUALBUDGETESTIMATE ADOPTED General Fund $ 87,026,943$ 90,016,715$ 90,162,217$ 88,462,750 General Debt Service Fund 18,942,346 31,671,393 31,226,285 39,575,035 Electric Fund 119,358,621 147,469,327 128,336,075 142,027,668 Water Fund 39,635,610 38,952,688 36,269,028 38,740,430 Wastewater Fund 22,201,726 25,071,396 23,411,715 25,105,047 Solid Waste Fund 18,708,315 21,128,866 20,904,248 23,073,303 (1) Airport Fund 4,679,350 3,769,658 2,820,316 2,170,000 Technology Services Fund 7,180,097 6,806,317 6,757,593 8,025,502 Materials Management Fund 6,638,509 11,218,474 8,748,781 6,102,754 Fleet Management Fund 8,481,922 10,122,835 8,812,944 13,277,347 Risk Retention Fund 2,733,860 2,890,724 2,839,520 2,731,038 Health Insurance Fund 19,638,444 17,958,217 17,055,382 18,524,862 Street Improvement Fund - - - 7,066,972 Recreation Fund 1,243,666 1,623,499 1,623,499 1,605,351 Tourist & Convention Fund 1,302,617 1,314,246 1,432,454 1,461,103 0®«¨¢¤ #®ϭ¨²¢ ³¨® &´£ 106,382 193,000 157,256 216,748 4± ¥ϭ¨¢ 3 ¥¤³¸ &´£ 376,063 385,000 382,000 385,000 Non-Airport Gas Well Fund 1,805,046 392,900 392,900 1,600,000 Parks Gas Well Fund 1,639,036 365,800 315,930 350,000 (2) Miscellaneous Funds 904,495 1,403,546 1,110,700 968,049 TOTAL OPERATING RESOURCES$ 362,603,048$ 412,754,601$ 382,758,843$ 421,468,959 Grant Program 4,919,125 11,297,317 6,491,889 7,074,219 Capital Improvements Program 51,923,305 178,323,947 47,418,936 162,714,356 TOTAL RESOURCES$ 419,445,478$ 602,375,865$ 436,669,668$ 591,257,534 2009-102010-112010-112011-12 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED General Fund $ 87,026,943$ 90,016,715$ 88,554,789$ 88,462,750 General Debt Service Fund 18,002,099 31,283,177 31,149,833 39,075,952 Electric Fund 115,764,413 144,397,734 123,135,453 140,391,103 Water Fund 39,635,610 38,952,688 35,826,925 38,740,430 Wastewater Fund 22,201,726 25,071,396 23,411,715 24,801,568 Solid Waste Fund 18,708,315 21,128,866 20,615,371 22,904,336 (1) Airport Fund 2,985,269 3,600,657 1,019,087 1,669,896 Technology Services Fund 5,588,508 6,806,317 6,757,593 8,025,502 Materials Management Fund 6,353,456 11,218,474 8,665,622 6,102,754 Fleet Management Fund 8,481,922 10,039,246 8,723,156 13,269,934 Risk Retention Fund 2,058,396 2,581,617 2,535,485 2,731,038 Health Insurance Fund 17,045,685 17,958,217 17,616,537 18,524,862 Street Improvement Fund - - - 6,145,193 Recreation Fund 1,099,253 1,623,499 1,623,499 1,605,351 Tourist & Convention Fund 1,125,801 1,314,246 1,314,246 1,315,360 0®«¨¢¤ #®ϭ¨²¢ ³¨® &´£ 92,904 193,000 137,084 207,000 4± ¥ϭ¨¢ 3 ¥¤³¸ &´£ 376,063 377,640 371,000 377,000 Non-Airport Gas Wells Fund 1,805,046 392,900 392,900 1,600,000 Parks Gas Well Fund 1,350,000 350,000 297,000 350,000 (2) Miscellaneous Funds 774,731 1,401,046 762,922 939,605 TOTAL OPERATING EXPENDITURES$ 350,476,139$ 408,707,435$ 372,910,217$ 417,239,634 Grant Program 4,919,125 11,297,317 6,491,889 7,074,219 Capital Improvements Program 51,923,305 178,323,947 47,418,936 162,714,356 TOTAL EXPENDITURES$ 407,318,569$ 598,328,699$ 426,821,042$ 587,028,209 (1) The Airport Fund, formally known as the Airport Gas Well Fund, includes the budget for operations beginning in FY 2010-11. (2) Miscellaneous Funds include the Tree Mitigation Fund, Public Education Government Fund, McKenna Trust Fund, Downtown Tax Increment Financing Fund, Miscellaneous Special Revenue Funds, Park Land Dedication Trust Fund, and Park Development Trust Fund. 51 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CONSOLIDATED FUNDS SUMMARY 2011-12 Governmental Fund Types General FundSpecial Revenue FundsGeneral Debt Service Fund 2009-102010-112011-122009-102010-112011-122009-102010-112011-12 Actual EstimateAdoptedActual EstimateAdoptedActual EstimateAdopted BEGINNING BALANCE$ 22,794,955$ 21,526,779$ 23,134,207$ 10,860,311$ 9,494,727$ 9,202,824$ 2,414,288$ 3,354,535$ 3,430,987 REVENUES Ad Valorem Taxes$ 29,194,254$ 30,296,000$ 31,002,840$ -$ -$ 15,871$ 14,132,172$ 13,849,772$ 14,166,809 Sales Tax 20,484,954 22,796,204 23,446,578 - - - - - - Franchise Agreements 12,179,013 13,173,640 7,800,883 - - 5,673,238 - - - Other Taxes 370,551 365,160 297,464 1,302,617 1,432,454 1,461,103 - - - Service Fees 5,989,347 5,865,212 5,842,393 1,421,762 1,884,347 2,199,527 - - - Fines and Fees 4,378,062 4,379,066 4,502,886 374,556 382,000 385,000 - - - Licenses and Permits 1,198,552 1,305,700 1,390,126 87,188 90,000 45,000 - - - Return on Investment 5,278,980 5,684,022 5,996,220 - - - - - - Payment in Lieu of Taxes - - - - - - - - - Utilities Operating - - - - - - - - - Miscellaneous 1,485,677 1,468,657 1,542,053 830,076 817,947 798,257 4,810,174 17,376,513 25,408,226 Subtotal Revenues$ 80,559,390$ 85,333,661$ 81,821,443$ 4,016,199$ 4,606,748$ 10,577,996$ 18,942,346$ 31,226,285$ 39,575,035 Transfers from other funds$ 5,199,377$ 4,828,556$ 5,051,412$ 1,242,016$ -$ 921,779$ -$ -$ - TOTAL REVENUES$ 85,758,767$ 90,162,217$ 86,872,855$ 5,258,215$ 4,606,748$ 11,499,775$ 18,942,346$ 31,226,285$ 39,575,035 TOTAL RESOURCES$ 108,553,722$ 111,688,996$ 110,007,062$ 16,118,526$ 14,101,475$ 20,702,599$ 21,356,634$ 34,580,820$ 43,006,022 APPROPRIATIONS Personal Services$ 64,412,070$ 64,062,756$ 64,702,421$ 316,645$ 590,610$ 2,405,322$ -$ -$ - Purchased Power - - - - - - - - - Material and Supplies 2,016,588 2,036,464 1,855,499 467,640 436,578 584,825 - - - Maintenance and Repair 3,725,612 5,109,775 2,282,517 46,061 60,362 3,773,629 - - - Insurance 1,027,319 1,282,626 1,017,202 13,311 16,091 56,318 - - - Miscellaneous 525,659 486,453 904,930 - 348,953 4,550 - - - Operations 9,758,117 11,069,814 11,301,849 705,595 890,129 1,926,717 - - - Fixed Assets 691,879 584,423 692,953 633,276 690,000 545,000 - - - Return on Investment - - - - - - - - Franchise Fees - - - - - - - - - Debt Service - - - - - - 18,002,099 31,149,833 39,075,952 Inventory Purchases - - - - - - - - - Tourist and Convention - - - 1,125,801 1,314,246 1,315,360 - - - Electric - - - - - - - - - Subtotal Appropriations$ 82,157,244$ 84,632,311$ 82,757,371$ 3,308,329$ 4,346,969$ 10,611,721$ 18,002,099$ 31,149,833$ 39,075,952 Transfers to other funds$ 4,869,699$ 3,922,478$ 5,705,379$ 3,315,470$ 551,682$ 1,927,788$ -$ -$ - TOTAL APPROPRIATIONS$ 87,026,943$ 88,554,789$ 88,462,750$ 6,623,799$ 4,898,651$ 12,539,509$ 18,002,099$ 31,149,833$ 39,075,952 GROSS ENDING FUND BALANCE$ 21,526,779$ 23,134,207$ 21,544,312$ 9,494,727$ 9,202,824$ 8,163,090$ 3,354,535$ 3,430,987$ 3,930,070 52 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CONSOLIDATEDFUNDSSUMMARY 201112 ProprietaryFunds 200910201011201112200910201011201112TOTALALLFUNDS ActualEstimateAdoptedActualEstimateAdoptedFY201112ADOPTED $6,657,730$9,789,187$9,573,643$101,500,246$98,396,607$106,123,903$151,465,564BEGINNINGBALANCE REVENUES SubtotalRevenues Transfersfromotherfunds $43,988,277$44,082,849$48,046,894$196,191,694$211,735,847$231,025,755$417,020,314TOTALREVENUES $50,646,007$53,872,036$57,620,537$297,691,940$310,132,454$337,149,658$568,485,878TOTALRESOURCES APPROPRIATIONS SubtotalAppropriations Transferstootherfunds $40,856,820$44,298,393$48,654,090$199,295,333$204,008,551$228,507,333$417,239,634TOTALAPPROPRIATIONS $9,789,187$9,573,643$8,966,447$98,396,607$106,123,903$108,642,325$151,246,244GROSSENDINGFUNDBALANCE 53 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET SUMMARY EXPENDITURES BY CLASSIFICATION 2011-12 GENERAL DEBTSOLID CATEGORYGENERAL SERVICEELECTRICWATERWASTEWATERWASTEAIRPORT Personal Services$ 64,702,421$ -$ -$ 10,526,963$ 6,526,499$ 7,315,794$ 359,178 Purchased Power - - 84,405,872 1,527,300 820,000 - - Materials & Supplies 1,855,499 - - 1,646,106 856,286 272,150 8,900 Maintenance & Repair 2,282,517 - - 1,214,507 1,266,124 273,527 79,497 Insurance 1,017,202 - - 197,382 102,253 146,658 17,874 Miscellaneous 904,930 - 23,371,237 94,435 43,944 51,265 1,500 Operations 11,301,849 - 22,302,358 2,518,593 2,040,350 6,528,230 710,835 Fixed Assets 692,953 - - 10,000 71,500 304,200 - Return on Investment - - 4,245,968 1,043,772 686,648 - - Franchise Fees - - 6,065,668 1,480,717 980,925 1,124,323 54,852 Debt Service - 39,075,952 - 12,371,898 6,677,171 4,529,003 219,455 Inventory Inventory Purchases - - - - - - - Transfers 5,705,379 - - 6,108,757 4,729,868 2,359,186 217,805 TOTAL$ 88,462,750$ 39,075,952$ 140,391,103$ 38,740,430$ 24,801,568$ 22,904,336$ 1,669,896 ȴ /³§¤± &´£² ¨¢«´£¤ ³§¤ 0®«¨¢¤ #®ϭ¨²¢ ³¨® &´£Ǿ ³§¤ 4®´±¨²³ lj #®µ¤³¨® &´£Ǿ ³§¤ 4± ¥ϭ¨¢ 3 ¥¤³¸ &´£Ǿ ³§¤ .®ȃ!¨±¯®±³ ' ² 7¤«« &´£Ǿ the Parks Gas Well Fund, the Tree Mitigation Fund, the PEG Fund, the McKenna Trust Fund, the Miscellaneous Special Revenue Fund, the Park Development Fund, the Receation Fund, and the Park Land Dedication Fund. 54 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET SUMMARY EXPENDITURES BY CLASSIFICATION 2011-12 STREET TECHNOLOGYMATERIALSFLEETRISK HEALTHIMPROVEMENTOTHER SERVICES MANAGEMENTMANAGEMENTRETENTIONINSURANCEFUNDFUNDS *TOTAL $ 2,688,014$ 940,054$ 2,295,344$ 543,180$ -$ 1,825,754$ 579,568$ 98,302,769 - - - - - - - 86,753,172 377,776 21,063 204,047 17,300 - 65,550 519,275 5,843,952 2,241,307 16,652 545,000 170,102 - 3,613,230 160,399 11,862,862 21,268 18,106 83,652 1,206,072 18,524,862 37,163 19,155 21,391,647 - 1,000 1,250,000 222,000 - 4,550 - 25,944,861 1,154,156 94,225 3,337,112 417,428 - 516,770 2,725,307 53,647,213 681,215 - 140,000 - - 545,000 2,444,868 - - - - - - - 5,976,388 - - - - - - - 9,706,485 582,159 48,692 258,558 - - - - 63,762,888 - 4,895,140 5,010,250 - - - - 9,905,390 279,607 67,822 145,971 154,956 - 82,176 1,845,612 21,697,139 $ 8,025,502$ 6,102,754$ 13,269,934$ 2,731,038$ 18,524,862$ 6,145,193$ 6,394,316$ 417,239,634 55 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROJECTED APPROPRIABLE FUND BALANCES 2011-12 APPROPRIABLEESTIMATEDESTIMATED (1) FUND BALANCE REVENUESEXPENDITURES 10-1-102010-112010-11 General Fund $ 21,526,779$ 90,162,217$ 88,554,789 General Debt Service Fund 3,354,535 31,226,285 31,149,833 Enterprise Funds Electric Fund 76,012,916 128,336,075 123,135,453 (2) WaterFund 7,884,227 36,269,028 35,826,925 (2) Wastewater Fund 7,511,168 23,406,180 23,411,715 (3) Solid Waste Fund 2,563,612 20,904,248 20,615,371 Airport Fund 4,424,684 2,820,316 1,019,087 Enterprise Funds Subtotal 98,396,607 211,735,847 204,008,551 Internal Service Funds Technology Services Fund 870,488 6,626,222 6,757,593 Materials Management Fund 1,329,175 8,748,781 8,665,622 Fleet Management Fund 175,463 8,812,944 8,723,156 Risk Retention Fund 3,186,502 2,839,520 2,535,485 Health Insurance Fund 4,227,559 17,055,382 17,616,537 Internal Service Funds Subtotal 9,789,187 44,082,849 44,298,393 Special Revenue Funds Street Improvement Fund - - - Recreation Fund 632,785 1,383,547 1,623,499 Tourist & Convention Fund 275,075 1,432,454 1,314,246 0®«¨¢¤ #®ϭ¨²¢ ³¨® &´£ 233,722 157,256 137,084 4± ¥ϭ¨¢ 3 ¥¤³¸ &´£ 285,898 382,000 371,000 Non-Airport Gas Wells Fund 2,003,093 13,000 392,900 Parks Gas Wells Fund 339,375 315,930 297,000 Tree Mitigation Fund 721,892 95,500 8,200 Public Education Government Fund 384,977 254,000 209,722 McKenna Trust 41,058 2,800 - Downtown Tax Increment Financing Fund - - - Misc. Special Revenue Fund 40,949 23,600 30,000 Park Development Fund 3,397,056 183,261 365,000 Park Land Dedication Fund 1,138,847 363,400 150,000 Special Revenue Funds Subtotal 9,494,727 4,606,748 4,898,651 TOTAL$ 142,561,835$ 381,813,946$ 372,910,217 (1) !¯¯±®¯±¨ ¡«¤ ¥´£ ¡ « ¢¤ ±¤ϭ«¤¢³² ¶®±ª¨¦ ¢ ¯¨³ « µ ¨« ¡«¤ ¥®± ¯¯±®¯±¨ ³¨®ȁ (2) Excludes Development Plan Line reserves ($1,000,000) and Impact Fee reserves for Water ($2,465,582) and Wastewater ($1,707,325). (3) Excludes Closure/Post Closure reserves ($5,385,000). 56 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROJECTED APPROPRIABLE FUND BALANCES 2011-12 PROJECTEDADOPTEDADOPTEDPROJECTED APPROPRIABLEBUDGETEDBUDGETEDAPPROPRIABLE (1)(1) FUND BALANCE FUND BALANCE REVENUESEXPENDITURES 9-30-112011-122011-129-30-12 $ 23,134,207$ 86,872,855$ 88,462,750$ 21,544,312 3,430,987 39,575,035 39,075,952 3,930,070 81,213,538 142,027,668 140,391,103 82,850,103 8,326,330 38,649,737 38,740,430 8,235,637 7,505,633 25,105,047 24,801,568 7,809,112 2,852,489 23,073,303 22,904,336 3,021,456 6,225,913 2,170,000 1,669,896 6,726,017 106,123,903 231,025,755 228,507,333 108,642,325 739,117 7,867,453 8,025,502 581,068 1,412,334 5,940,678 6,102,754 1,250,258 265,251 13,277,347 13,269,934 272,664 3,490,537 2,532,714 2,731,038 3,292,213 3,666,404 18,428,702 18,524,862 3,570,244 9,573,643 48,046,894 48,654,090 8,966,447 - 7,066,972 6,145,193 921,779 392,833 1,457,661 1,605,351 245,143 393,283 1,461,103 1,315,360 539,026 253,894 216,748 207,000 263,642 296,898 385,000 377,000 304,898 1,623,193 13,500 1,600,000 36,693 358,305 312,500 350,000 320,805 809,192 50,500 50,000 809,692 429,255 285,000 272,927 441,328 43,858 2,820 46,678 - - 15,871 - 15,871 34,549 24,600 25,000 34,149 3,215,317 168,000 215,000 3,168,317 1,352,247 39,500 330,000 1,061,747 9,202,824 11,499,775 12,539,509 8,163,090 $ 151,465,564$ 417,020,314$ 417,239,634$ 151,246,244 57 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES POSITION SUMMARY 2011-12 PERSONNEL 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Neighborhood Services 226.81 227.81 227.81 228.81 Public Safety 405.98 411.98 406.98 407.98 Transportation 43.00 39.00 39.00 14.00 Administrative & Community Services 86.38 85.50 85.50 88.00 TOTAL GENERAL FUND 762.17 764.29 759.29 738.79 PERSONNEL 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Electric Fund 129.50 129.50 129.50 131.50 Water Fund 158.00 158.50 157.50 158.00 Wastewater Fund 88.37 88.37 88.37 92.37 Solid Waste Fund 93.50 98.50 98.50 105.50 Airport Fund - 5.00 5.00 5.00 Street Improvement Fund - - - 27.00 Technology Services Fund 25.00 26.00 27.00 27.00 Materials Management Fund 13.50 13.50 13.50 12.00 Fleet Management Fund 21.00 21.00 21.00 31.00 Risk Retention Fund 5.00 5.00 5.00 6.00 Recreation Fund 21.77 24.27 24.27 24.27 PEG Fund * 1.50 1.50 1.50 - Community Development Block Grant Prog. * 6.00 6.00 6.00 5.00 TOTAL OTHER FUNDS 563.14577.14577.14624.64 TOTAL ALL FUNDS 1,325.31 1,341.43 1,336.43 1,363.43 * FTEs were not previously reported in the position summary. 58 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ESTIMATED AD VALOREM TAX COLLECTIONS & DISTRIBUTION 2011-12 City of Denton Overall Tax Collections Assessed Valuation for 2010$ 6,230,117,958 Gain or Loss in Value 182,257,046 Loss of TIF Value (2,300,954) Net Assessed Valuation for 2011$ 6,410,074,050 Tax Rate Per $100 Valuation x 0.68975 $ 44,213,486 Estimated Collections x 100.00% TOTAL REVENUE$ 44,213,486 TAX RATE PER $100 2011-12 DISTRIBUTION 2010-11 2011-12 REVENUEPERCENT General Fund $ 0.47088$ 0.47088$ 30,183,75668.27% General Debt Service Fund 0.21887 0.21887 14,029,730 31.73% TOTAL$ 0.68975$ 0.68975$ 44,213,486100.00% 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 61 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 62 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 63 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 64 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 65 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 66 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-10 2010-11 2010-11 2011-12 RESOURCESACTUALBUDGETESTIMATEADOPTED Ad Valorem Taxes$ 29,194,254$ 30,093,400$ 30,296,000$ 31,002,840 Sales Tax 20,484,954 21,620,659 22,796,204 23,446,578 Franchise Agreements 12,179,013 12,839,642 13,173,640 7,800,883 Total Other Taxes 370,551 365,160 365,160 297,464 Service Fees 5,989,347 5,960,382 5,865,212 5,842,393 Fines and Fees 4,378,062 4,722,868 4,379,066 4,502,886 Licenses and Permits 1,198,552 1,409,830 1,305,700 1,390,126 Miscellaneous Revenues 1,485,677 1,166,611 1,468,657 1,542,053 Transfers 10,478,357 10,606,930 10,512,578 11,047,632 TOTAL REVENUES$ 85,758,767$ 88,785,482$ 90,162,217$ 86,872,855 Use of Reserves 1,268,176 1,231,233 - 1,589,895 TOTAL RESOURCES$ 87,026,943$ 90,016,715$ 90,162,217$ 88,462,750 2009-10 2010-11 2010-11 2011-12 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Personal Services$ 64,412,070$ 64,598,532$ 64,062,756$ 64,702,421 Materials & Supplies 2,016,588 2,036,464 2,036,464 1,855,499 Maintenance & Repairs 3,725,612 5,109,775 5,109,775 2,282,517 Insurance 1,027,319 1,282,626 1,282,626 1,017,202 Miscellaneous 525,659 436,453 486,453 904,930 Operations 9,758,117 12,067,988 11,069,814 11,301,849 Transfers 4,869,699 3,980,454 3,922,478 5,705,379 Fixed Assets 691,879 504,423 584,423 692,953 TOTAL EXPENDITURES$ 87,026,943$ 90,016,715$ 88,554,789$ 88,462,750 PERSONNEL 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Neighborhood Services 226.81 227.81 227.81 228.81 Public Safety 405.98 411.98 406.98 407.98 Transporation 43.00 39.00 39.00 14.00 Adminstrative & Community Services 86.38 85.50 85.50 88.00 TOTAL PERSONNEL 762.17 764.29 759.29 738.79 67 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCES & EXPENDITURES RESOURCES & EXPENDITURES RESOURCES $88,462,750 Licenses and Fines and Fees Service Fees Permits 5.09% 6.60% 1.57% Miscellaneous Revenues Total Other Taxes 1.74% 0.34% Franchise Agreements Transfers 8.82% Use of Reserves 12.49% 1.80% Sales Tax Ad Valorem Taxes 26.50% 35.05% EXPENDITURES $88,462,750 Fixed Assets Transfers 0.78% 6.45% Miscellaneous 1.02% Insurance Operations 1.15% 12.78% Maintenance & Repair Personal Services 2.58% 73.14% Materials & Supplies 2.10% 68 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND MAJOR REVENUE SUMMARY 2011- 1 2 1. Ad Valorem Tax The 201ΐȃΐΑ ³®³ « ¢¤±³¨ϭ¨¤£ ¯¯± ¨²¤£ µ «´¤ ¥®± ³§¤ #¨³¸ ®¥ $¤³® ¨² ͡6,412,375,004 an increase of 2.93% The ad valorem tax rate remains the same as the prior year. The current adopted tax rate is $0.68975 per $100 of valuation. 2. Sales Tax The second largest revenue source in the General Fund is sales tax receipts. The FY 2011-12 adopted amount for sales tax is $23,446,578, which is 2.9% above the FY 2010-11 estimate of $22,796,204. "¤¢ ´²¤ ®¥ ³§¤ µ®« ³¨«¨³¸ ®¥ ³§¨² ±¤²®´±¢¤Ǿ ¥´³´±¤ ¸¤ ±² ®¥ ³§¤ ϭ¨ ¢¨ « ¥®±¤¢ ²³ ²²´¬¤ ¢®²¤±µ ³¨µ¤ Αυ growth rate for sales tax receipts. 3. Franchise Agreements Revenue from franchise agreements is budgeted to decrease $5,038,759, which is a 39% decrease over the 2010-11 budget. This decrease is due to the creation of a separate Street Improvement Fund. The Street Improvement Fund is primarily funded from franchise fees previously allocated to the General Fund. 4. Service Fees Revenue from service-related fees is budgeted to decrease $117,989, or 1.98% below budget. One primary reason for the decrease is the removal of street cut reimbursement revenues. Street cut reimbursements have been removed from service fees, and are no longer included, as the Street Improvement Fund has been moved to its own Special Revenue Fund in FY 2011-12. 5. Fines and Fees /µ¤± ««Ǿ ϭ¨¤² £ ¥¤¤² ±¤ ¡´£¦¤³¤£ ³® £¤¢±¤ ²¤ ͡219,982, 4.66% below 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 decrease $19,704, a 1.4% decrease budget. The decrease is attributed to decreased activity in the major ¯« ¨¦ £ £¤µ¤«®¯¬¤³ ±¤µ¤´¤ ¢ ³¤¦®±¨¤²Ǿ ²´¢§ ² ¢¤±³¨ϭ¨¢ ³¤² ®¥ ®¢¢´¯ ¢¸ £ ¡´¨«£¨¦ ¯¤±¬¨³²ȁȁ 7. Miscellaneous Revenues Miscellaneous revenue is budgeted to increase by $375,442, or 32.18% above the prior yearbudget. This increase is mainly due to the inclusion of sales of assets and surplus supplies. 8. Transfers Overall, transfers to the General Fund are budgeted to increase by $440,702 over the prior year budget. The primary reason for the increase is related to higher Return on Investment (ROI) transfers for each of the city owned utilities. Due to an expectation of higher revenues in each utility, ROI transfers will exceed the FY2010-11 budgeted level by $381,355. Additionally, several increases in cost of service transfers contribute to the increase. 69 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERALFUND RESOURCESUMMARY 201112 200910201011201011201112 DESCRIPTIONACTUALBUDGETESTIMATEADOPTED AdValoremTaxes SalesTax FranchiseAgreements OtherTaxes 70 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2011-12 2009-10 2010-11 2010-11 2011-12 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Community Building Rentals$ 278,562$ 210,000$ 280,000$ 226,350 Ambulance Service Fees 2,478,958 2,600,000 2,500,000 2,575,000 Hazardous Materials Billing 1,668 1,500 1,900 1,900 Fire Inspections 170,890 175,000 175,000 178,500 Restaurant Inspections 197,174 200,000 200,000 206,000 Swimming Pool Inspections 24,140 35,000 35,000 35,700 Reinspection Fees 17,970 17,500 17,500 18,025 Electrical Inspections 35,585 37,000 37,000 38,110 Plumbing Inspections 96,768 110,000 110,000 111,100 Gas Well Inspections - 198,952 - 204,921 Library Non-Resident Fees 33,542 42,000 42,000 42,420 0 ±ª² )£¤³¨ϭ¨¢ ³¨® # ±£ &¤¤² 23,500 25,000 25,000 25,500 Athletic Program Fees 68,521 69,400 69,400 71,482 Special Events - Parks 1,410 1,650 1,650 1,683 Natatorium Fees 318,031 328,760 328,760 335,335 Water Works Parks Fees 663,670 715,040 715,040 729,341 Charges to Bond Fund 200,225 240,000 161,182 232,836 Swimming Pool 39,430 41,400 50,000 50,000 Cemetery Fees 22,290 12,000 24,000 24,000 Airport Fees 505,730 - - - Development Fees 214,816 178,000 310,000 310,000 External Development Review Fees 70,125 83,000 83,000 84,660 Sale of Documents 488 500 1,000 510 Plan Review Fees 208,173 265,000 320,000 272,950 Parking Meter Receipts 21,687 17,900 22,000 18,437 Development Postage 8,704 8,230 8,230 8,312 4± ¥ϭ¨¢ȝ0®«¨¢¤ 2¤¯®±³² 36,917 37,200 37,200 37,944 Street Cut Reimbursements 248,884 309,000 309,000 - Animal Carcass Pick-Ups 1,139 1,350 1,350 1,377 Interest Charge Past Due Balance 350 - - - Service Fees$ 5,989,347$ 5,960,382$ 5,865,212$ 5,842,393 71 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2011-12 2009-10 2010-11 2010-11 2011-12 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Warrant Fees$ 257,802$ 275,000$ 275,000$ 284,625 Juvenile Case Manager Fees 130,241 130,000 130,000 132,600 Library Fines & Fees 183,054 184,000 184,000 189,520 Animal Pound Fees 188,514 165,000 190,000 194,169 Animal Services Fines 9,748 9,000 12,000 9,270 Auto Pound Fees 5,850 6,000 6,000 6,000 Mowing Recovery Fees 6,090 4,000 9,020 4,040 Police Escort & Guard Fees 16,130 21,600 21,600 22,248 Civil Fines 30,634 32,000 30,000 30,900 Arrest Fees 126,261 127,000 120,000 121,200 Inspection Fines & Fees 76,924 76,014 76,014 78,294 Fire Department Fines 4,501 5,179 3,500 3,570 School Crossing Fines 21,614 34,160 12,000 12,240 Denton Municipal Fines 1,667,067 1,793,715 1,720,000 1,771,600 UNT Police Fines 256,604 300,000 225,000 229,500 TWU Police Fines 26,381 35,000 27,000 27,540 Parking Fines 75,305 80,000 57,000 58,710 5¨¥®±¬ 4± ¥ϭ¨¢ &¤¤² 59,791 60,000 55,000 66,100 False Alarm Fees 29,622 38,000 50,932 38,760 Assignment Fees 1,500 - - - Court Cost Service Fees 212,789 247,200 185,000 192,400 Court Administration Fees 991,640 1,100,000 990,000 1,029,600 Fines and Fees$ 4,378,062$ 4,722,868$ 4,379,066$ 4,502,886 Food Handler Permits$ 59,905$ 58,240$ 58,240$ 59,405 Zoning Permits 61,816 70,000 70,000 72,800 Moving Permits 826 1,000 1,000 1,010 Demolition Permits 8,645 9,000 9,000 9,180 Pool, Spa, Hot Tub Permits 13,625 12,500 12,500 12,875 Building Permits 810,777 900,000 900,000 825,000 Electrical & Plumbing Licenses 16,500 15,000 17,000 15,300 Curb Cut Permits 918 900 900 918 Mobile Home Park Licenses 11,410 11,410 11,410 11,410 Sign Permits 29,970 30,000 35,000 35,000 Fence Permits 19,740 22,000 22,000 22,440 Mechanical Permits 46,589 40,000 44,000 41,200 #¤±³¨ϭ¨¢ ³¤ ®¥ /¢¢´¯ ¢¸ &¤¤² 58,590 54,000 65,000 65,000 Variance Fees 450 750 750 773 Landscape Fees 1,700 2,000 2,000 2,060 Temporary Gas Permits 5,565 5,530 6,500 6,500 Gas Well Permits - 151,000 15,000 155,530 Park Vendor Fees 14,998 18,000 19,000 24,180 Beer & Wine Permits 30,093 4,000 10,000 25,000 CPR Training 6,435 4,500 6,400 4,545 Licenses and Permits$ 1,198,552$ 1,409,830$ 1,305,700$ 1,390,126 72 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2011-12 2009-10 2010-11 2010-11 2011-12 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Interest Income$ 237,559$ 250,000$ 180,000$ 250,000 County Vehicle Registration Fee 128,605 129,100 129,100 130,391 County Contribution - Ambulance Service 133,223 75,000 140,000 140,000 DISD Reimbursement - Water Park 433,215 439,449 439,449 452,632 $)3$ #®³±¨¡´³¨® ȃ 3¢§®®« 2¤²®´±¢¤ /¥ϭ¨¢¤± 44,862 45,500 117,500 138,018 State - Signal Reimbursement 16,078 16,062 16,062 16,062 Williams Square Parking Fees 21,000 15,000 15,500 15,000 Miscellaneous Revenues 52,678 156,000 161,546 156,000 Grant Revenues 14,181 - 20,000 - Recovery of Prior-Year Expenditures 217,981 20,000 108,000 108,000 Mowing Administration Fees 3,360 2,500 2,500 2,550 Mowing Liens - 8,000 14,000 8,400 Police Phone Commissions 10,220 10,000 10,000 10,000 Sale of Surplus Supplies and Fixed Assests 172,715 - 115,000 115,000 Miscellaneous Revenues$ 1,485,677$ 1,166,611$ 1,468,657$ 1,542,053 Return on Investment - Water $ 792,845$ 973,766$ 924,628$ 1,043,772 Return on Investment - Wastewater 580,245 628,852 613,206 686,648 Return on Investment - Electric 3,905,891 4,012,247 4,126,934 4,245,968 Return on Investment - Airport 19,254 19,832 Admin Transfer - Bond Sale - 177,817 101,914 - Cost of Service Transfer - Electric Fund 1,261,892 1,358,633 1,358,633 1,475,624 Cost of Service Transfer - Water Fund 1,278,226 1,316,109 1,360,960 1,398,972 Cost of Service Transfer - Solid Waste Fund 721,256 774,657 774,657 797,897 Cost of Service Transfer - Wastewater Fund 693,251 713,683 729,208 735,093 Cost of Service Transfer - Airport - 178,124 178,124 178,124 Cost of Service Transfer - Risk Retention Fund - 112,221 66,848 124,794 Cost of Service Transfer - Recreation Fund 147,715 152,168 152,168 156,733 Cost of Service Transfer - Municipal Crt Security 78,818 100,000 75,000 100,000 Cost of Service Transfer - Materials Management - - Cost of Service Transfer - Parks CIP - 108,653 - - Cost of Service Transfer - Other 44,636 - 31,044 84,175 Transfer in from Airport Gas Well 973,582 - - - Transfers$ 10,478,357$ 10,606,930$ 10,512,578$ 11,047,632 TOTAL REVENUES$ 85,758,767$ 88,785,482$ 90,162,217$ 86,872,855 Use of Fund Balance$ 1,268,176$ 1,231,233$ -$ 1,589,895 TOTAL RESOURCES$ 87,026,943$ 90,016,715$ 90,162,217$ 88,462,750 73 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERALFUND EXPENDITURESBYPROGRAMSUMMARY 201112 200910201011201011201112 ACTUALBUDGETESTIMATEADOPTED NEIGHBORHOODSERVICES FETY PUBLICSA TRANSPORTATION ADMINISTRATIVE&COMMUNITYSERVICES 74 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND POSITIONS BY PROGRAM SUMMARY 2011-12 2009-102010-112010-112011-12 ACTUALBUDGETESTIMATEADOPTED NEIGHBORHOOD SERVICES Building Inspections 21.0021.0021.0021.00 Code Enforcement 15.0015.0015.0015.00 Libraries 49.5049.5049.5049.50 Parks and Recreation 121.31118.31118.31118.31 Planning 17.0017.0017.0017.00 Development Review 2.00 2.002.002.00 Gas Well Operations - 4.00 4.00 4.00 Social Services 1.001.001.002.00 226.81227.81227.81228.81 PUBLIC SAFETY Fire 163.25163.25163.25163.25 Municipal Court15.0016.0016.0016.00 Municipal Judge2.502.502.502.50 Police and Animal Services225.23230.23225.23226.23 405.98411.98406.98407.98 TRANSPORTATION Airport4.00 - - - Streets27.0027.0027.00 - 4± ¥ϭ¨¢ /¯¤± ³¨®²11.0011.0011.0013.00 Transportation Operations1.001.001.001.00 43.0039.0039.0014.00 ADMINISTRATIVE & COMMUNITY SERVICES #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤13.3813.0013.0013.00 Economic Development5.005.005.005.00 Facilities Management12.0012.0012.0013.00 Finance 25.0023.5023.5023.50 Human Resources13.0013.0013.0013.00 Internal Audit1.001.001.001.00 Legal Administration12.0013.0013.0013.00 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤5.005.005.006.50 86.3885.5085.5088.00 TOTAL POSITIONS 762.17764.29759.29738.79 75 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 76 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES EXPENDITUREANDPERSONNELSUMMARY 201112 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200910201011201011201112 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 77 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES PLANNING PROGRAMDESCRIPTION DEPARTMENTTASKS 201011201011201112 200910 WORKLOADMEASURES ACTUALBUDGETESTIMATEADOPTED 200910201011201011201112 PRODUCTIVITYMEASURES ACTUALBUDGETESTIMATEADOPTED 78 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES PLANNINGDEPARTMENTSUMMARY 200910201011201011201112 EXPENDITURESBYDIVISIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES 200910201011201011201112 EXPENDITURESBYCLASSIFICATIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNELBYDIVISION200910201011201011201112 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY201011FY201112 79 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES SOCIALSERVICES PROGRAMDESCRIPTION SOCIALSERVICES200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Subtotal TOTALEXPENDITURES PERSONNEL200910201011201011201112 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 80 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 81 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES LIBRARY PROGRAMDESCRIPTION DEPARTMENTTASKS 200910201011201011201112 ACTUALBUDGETESTIMATEADOPTED WORKLOADMEASURES 200910201011201011201112 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITYMEASURES 82 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES LIBRARYDEPARTMENTSUMMARY 200910201011201011201112 EXPENDITURESBYDIVISIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES 200910201011201011201112 EXPENDITURESBYCLASSIFICATIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNELBYDIVISION200910201011201011201112 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY201011FY201112 83 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES PARKSANDRECREATION PROGRAMDESCRIPTION DEPARTMENTTASKS 200910201011 201011201112 ACTUALBUDGETESTIMATEADOPTED WORKLOADMEASURES 200910201011201011201112 PRODUCTIVITYMEASURESACTUALBUDGETESTIMATEADOPTED 84 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES PARKSANDRECREATIONDEPARTMENTSUMMARY 200910201011201011201112 EXPENDITURESBYDIVISIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES 200910201011201011201112 EXPENDITURESBYCLASSIFICATIONACTUALBUDGETESTIMATEADOPTED PERSONNEL200910201011201011201112 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY201011FY201112 85 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 86 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY RESOURCE, EXPENDITURE, AND PERSONNEL SUMMARY 2011-12 2009-10 2010-11 2010-11 2011-12 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 38,989,683$ 39,660,621$ 39,679,599$ 40,893,035 Materials & Supplies 684,994 722,210 722,210 646,677 Maintenance & Repair 358,664 397,257 397,257 447,914 Insurance 477,365 653,694 653,694 583,500 Miscellaneous 45,425 46,850 46,850 168,498 Operations 2,440,721 2,227,787 2,335,287 2,424,852 Transfers 1,733,123 1,441,148 1,441,148 1,839,176 Fixed Assets - - 80,000 85,000 TOTAL EXPENDITURES$ 44,729,975$ 45,149,567$ 45,356,045$ 47,088,652 PERSONNEL BY DEPARTMENT 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Fire Department163.25163.25163.25163.25 Municipal Court15.0016.0016.0016.00 Municipal Judge2.502.502.502.50 Police & Animal Services225.23230.23225.23226.23 TOTAL PERSONNEL 405.98411.98406.98407.98 87 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. DEPARTMENT TASKS 1.Maintain a healthy and safe workforce and workplace environment. (Objective 1.2.1-5) 0±®µ¨£¤ ¤¥¥¤¢³¨µ¤ £ ¤¥ϭ¨¢¨¤³ ¤¬¤±¦¤¢¸ ±¤²¯®²¤ ®¯¤± ³¨®² £ £¤¯«®¸¬¤³ȁ Ȩ/¡©¤¢³¨µ¤ ΓȁΑȁΑȩ 2. 3./¯¤± ³¤ $¤³® &¨±¤ ȝ 2¤²¢´¤ ¤¥¥¤¢³¨µ¤«¸ £ ¤¥ϭ¨¢¨¤³«¸ ¶§¨«¤ ¬ ¨³ ¨¨¦ £¤°´ ³¤ ²¤±µ¨¢¤ «¤µ¤«²ȁ Ȩ/¡©¤¢³¨µ¤ 4.2.2) %²´±¤ ¢ ¯¨³ « ²²¤²³² Ȩ¥ ¢¨«¨³¨¤²Ǿ ¯¯ ± ³´² £ ¤°´¨¯¬¤³ȩ ¥´«ϭ¨«« ³§¤ ¤¤£² ®¥ $¤³® &¨±¤ ȝ 2¤²¢´¤ ¯¤±²®¤« 4. and the customers they serve. (Objective 2.5.2) Improve communications and advance technology. (Objective 1.5.1) 5. 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Number of EMS calls 7,000 7,000 7,200 7,200 2.Number of Fire calls 3,500 3,500 3,500 3,500 3.Routine Required Fire Inspections 2,180 2,300 2,200 2,200 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES Number of Transports 1. 5,275 5,350 5,500 5,500 Number of Structure Fires 2. 100 100 100 100 Number of Routine Fire Inspections 1,200 1,500 1,775 2,000 3. Conducted 88 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY FIRE DEPARTMENT SUMMARY 2009-10 2010-11 2010-11 2011-12 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Fire Administration$ 1,686,305$ 1,630,917$ 1,630,917$ 1,696,568 Fire Operations 17,832,471 18,321,388 18,606,895 18,846,193 Fire Prevention 857,500 897,178 897,178 937,406 TOTAL EXPENDITURES$ 20,376,276$ 20,849,483$ 21,134,990$ 21,480,167 2009-10 2010-11 2010-11 2011-12 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 17,886,739$ 18,312,153$ 18,482,160$ 18,764,246 Materials & Supplies 370,476 489,720 489,720 404,420 Maintenance & Repair 166,890 204,428 204,428 251,892 Insurance 214,460 285,436 285,436 241,867 Miscellaneous 40,958 46,850 46,850 46,850 Operations 1,179,451 1,055,368 1,090,868 1,153,172 Transfers 517,302 455,528 455,528 532,720 Fixed Assets - - 80,000 85,000 TOTAL EXPENDITURES$ 20,376,276$ 20,849,483$ 21,134,990$ 21,480,167 PERSONNEL BY DIVISION 2009-10 2010-11 2010-11 2011-12 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 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ±¤£´¢³¨® ®¥ ͡ΑΐΗǾΒΓΖǾ £¤³ ¨«² 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ͡ΐΐΔǾΔΏΏ ¥®± ¯¤±²® « ¯±®³¤¢³¨µ¤ provided in the FY 10-11 Budget Overview section. The equipment, self-contained breathing apparatuses, and ¡´£¦¤³ «²® ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ͡ΓΘǾΕΔΏ ¥®± ¯¤±²® « «¨¥¤¯ ª £¤ϭ¨¡±¨«« ³®±²ȁ ! ££¨³¨® « ͡ΒΓǾΔΔΏ ¨² ¡´£¦¤³¤£ ¨ protective equipment. the Technology Services Fund for mobile data communication (MDC) units, details provided in the Budget Overview section. 89 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. DEPARTMENT TASKS 1.Treat the community with professional courtesy through adherence to ethical and legal standards for court clerks. (Objective 1.4.1) 2.Administratively enforce all adjudication of the Court of Record as a deterrent to Class C misdemeanor crime and ³± ¥ϭ¨¢ ®¥¥¤²¤²ȁ Ȩ/¡©¤¢³¨µ¤² ΐȁΓȁΐǿ ΐȁΓȁΑȩ 3.)¢±¤ ²¤ ³§¤ ¢®´±³͒² ¤¥ϭ¨¢¨¤¢¸ ³§±®´¦§ ²³±¤ ¬«¨¤£ ¯±®¢¤£´±¤² £ ´³®¬ ³¨®ȁ Ȩ/¡©¤¢³¨µ¤ ΐȁΔȁΐȩ 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.# ²¤² ϭ¨«¤£ 45,22742,94840,00042,000 2.Cases Disposed 43,48039,93137,60039,480 3.Warrants issued 10,8598,45611,20812,000 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Same year disposition rates for judgments 66%45%55%55% 2.Citations issued per full-time equivalent 4,3853,3043,0763,168 (FTE) position 3.Number of defendants placed on N/A4,0003002000 collection plan 90 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY MUNICIPAL COURT DEPARTMENT SUMMARY 2009-10 2010-11 2010-11 2011-12 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤²͡ ΗΘΒǾΕΘΖ͡ ΐǾΏΏΗǾΐΘΒ͡ ΘΘΐǾΖΖΐ͡ ΘΗΗǾΕΒΐ - ³¤±¨ «² lj 3´¯¯«¨¤² ΓΏǾΔΔΒ ΕΏǾΕΏΔ ΕΏǾΕΏΔ ΔΖǾΖΕΘ - ¨³¤ ¢¤ lj 2¤¯ ¨± ȃ ΒǾΐΓΒ ΒǾΐΓΒ ȃ )²´± ¢¤ ΐΏǾΘΑΖ ΐΏǾΕΏΏ ΐΏǾΕΏΏ ΐΒǾΐΗΓ -¨²¢¤«« ¤®´² ȃ ȃ ȃ ȃ /¯¤± ³¨®² ΘΘǾΘΏΓ ΐΓΒǾΘΒΘ ΐΓΒǾΘΒΘ ΘΓǾΏΖΘ 4± ²¥¤±² ΗΖǾΔΓΗ ΓǾΐΖΐ ΓǾΐΖΐ ΖΐǾΒΘΗ TOTAL EXPENDITURES͡ ΐǾΐΒΑǾΕΑΘ͡ ΐǾΑΒΏǾΕΔΐ͡ ΐǾΑΐΓǾΑΑΘ͡ ΐǾΑΑΔǾΏΕΐ PERSONNEL BY DIVISION 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΐΔȁΏΏ ΐΕȁΏΏ ΐΕȁΏΏ ΐΕȁΏΏ MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ #®´±³ #«¤±ª 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ #®««¤¢³¨®² ¯®²¨³¨®ȁ 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ ͡ΐΒǾΏΏΏǾ £¤³ ¨«² ¯±®µ¨£¤£ ¨ ³§¤ &9 ΐΏȃΐΐ "´£¦¤³ /µ¤±µ¨¤¶ ²¤¢³¨®ȁ 91 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY MUNICIPAL JUDGE PROGRAM DESCRIPTION 4§¤-´¨¢¨¯ «*´£¦¤͒²®¥ϭ¨¢¤¯¤±¥®±¬²alldiscretionalryfunctionsofanindependentjudiciaryonbehalfoftheCityof Denton.Asrequiredbylaw,thejudgepresidesoveralltrialsorhearingsheldintheDentonMunicipalCourt.Judicial functionsinclude:jurytrials,non-jury(bench)trials,pre-trials,bond,summons,pleadockets,bondforfeiturehearings, indigencyhearings,paymentplans,complianceanddefaulthearings,andjuvenilepleas.Inadditiontothejudicial functionsobservedbythegeneralpublicinopencourt,theMunicipalJudgeestablishescourtpolicies,implments ¯±®¢¤²²¤² £¢®´±³¶®±ªϭ«®¶Ǿ £±¤µ¨²¤²¢®´±³¯®«¨¢¨¤² £¯±®¢¤£´±¤²inaccordancewithapplicablestatutory ¬ £ ³¤ȁ4§¤*´£¦¤£¤³¤±¬¨¤²¬´¨¢¨¯ «ϭ¨¤²¢§¤£´«¤²Ǿ¨²²´¤²¬´¨¢¨¯ « ±±¤²³Ǿ¨²¯¤¢³¨®¶ ±± ³²Ǿ £®±£¤±²for theseizureofdangerousorcruellytreatedanimals.TheJudgeactsasamagistrateforcriminalenforcement proceduresfortheDentonPoliceDepartmentthroughtheissuanceofwrits,warrantsandotherprocessastoalllevels of misdemeanor and felony prosecution. DEPARTMENT TASKS 1.2¤ϭ¨¤Ǿ £ ¤§ ¢¤ ¢®´±³¤®´²Ǿ ¨¬¯ ±³¨ « £ ®¯¤ ©´£¨¢¨ « ²¸²³¤¬ȁ 0±®µ¨£¤ ¢®²¨³´³¨® « £ ²³ ³´³®±¸ protections for defendants, the state and the public as a whole. (Objective 1.5.1; 1.4.1) 2.%²´±¤ ¤¥ϭ¨¢¨¤³ £¨²¯®²³¨® ®¥ ¢ ²¤² £ ¢®««¤¢³¨® ®¥ ϭ¨¤² ²²¤²²¤£ȁ Ȩ/¡©¤¢³¨µ¤ ΐȁΓȁΑǿ ΐȁΓȁΒȩ 3.Ensure appropriate magistrate processes for defendants in custody. (Objective 1.4.2) $¤µ¤«®¯ £ ±¤ϭ¨¤ £ ³ ²³®± ¦¤ £ ¨¬ ¦¨¦ ²¸²³¤¬² ¶§¨«¤ ¬¨¨¬¨¹¨¦ ¢®²³ȁ Ȩ/¡©¤¢³¨µ¤ ΐȁΔȁΐȩ Γȁ $¤µ¤«®¯ £ ±¤ϭ¨¤ § ±£¶ ±¤Ǿ ²®¥³¶ ±¤ £ ¨¬ ¦¨¦ ²¸²³¤¬² ³§ ³ ¤§ ¢¤ ³§¤ ¤£² ®¥ ©´²³¨¢¤ ¶§¨«¤ ¬¨¨¬¨¹¨¦ ¢®²³² ¥®± ³§¤ ¢¨³¨¹¤² ®¥ $¤³®ȁ Ȩ/¡©¤¢³¨µ¤ ΐȁΔȁΐȩ Δȁ $¤µ¤«®¯ £ )¬¯«¤¬¤³ ¯®«¨¢¨¤² £ ¯±®¢¤£´±¤² ³§ ³ ¶¨«« ¡¤³³¤± ««®¶ £¤¥¤£ ³² ³® ¯ ¸ ϭ¨¤² £ ¢®²³² ¨ ¶ ¸ ³§ ³ ²¤±µ¤² ³§¤ ¤£² ®¥ ©´²³¨¢¤Ǿ ³§¤ #¨³¸ ®¥ $¤³® £ ¬¨¬¨¹¤² ¨¢®µ¤¨¨¤¢¤ ³® ³§¤ £¤¥¤£ ³ȁ Ȩ/¡©¤¢³¨µ¤ ΐȁΓȁΒȩImprove collections while minimizing inconveinence to defendants. (Objective 1.4.3) 2009-10 2010-11 2010-11 2011-12 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Cases processed (Monthly) 45,000 47,000 45,000 45,000 2.Jury trials/Non-jury Trials 150/4,000 150/4,000 120/3,800 140/4,000 3.In-Court Contact w/DefendantsN/AN/A 1,850 2,000 2009-10 2010-11 2010-11 2011-12 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES Cases disposed (monthly) 1. 4,300 4,400 3,800 3,800 Warrants issued (monthly) 2. 1,100 1,100 1,350 1,350 Length of court docket (hours) 3. 1.50 1.50 2.25 2.50 92 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY MUNICIPAL JUDGE DEPARTMENT SUMMARY 2009-10 2010-11 2010-11 2011-12 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤²͡ ΑΘΖǾΖΒΒ͡ ΒΑΏǾΕΖΗ͡ ΒΑΏǾΕΖΗ͡ ΒΔΘǾΒΓΘ - ³¤±¨ «² lj 3´¯¯«¨¤² ΑǾΑΏΖ ΓǾΘΓΒ ΓǾΘΓΒ ΓǾΘΓΒ )²´± ¢¤ ΒǾΏΓΐ ΒǾΏΔΕ ΒǾΏΔΕ ΒǾΏΗΖ -¨²¢¤«« ¤®´² ȃ ȃ ȃ ȃ /¯¤± ³¨®² ΓǾΓΕΒ ΔǾΓΘΔ ΔǾΓΘΔ ΓǾΓΗΗ 4± ²¥¤±² ΒΗǾΐΗΓ ΑΏǾΖΐΐ ΑΏǾΖΐΐ ΑΓǾΘΖΔ TOTAL EXPENDITURES͡ ΒΓΔǾΕΑΗ͡ ΒΔΓǾΗΗΒ͡ ΒΔΓǾΗΗΒ͡ ΒΘΕǾΗΓΑ PERSONNEL BY DIVISION 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΑȁΔΏΑȁΔΏΑȁΔΏΑȁΔΏ MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ±¤£´¢³¨® ®¥ ͡ΒΐǾΏΘΔǾ £¤³ ¨«² ¯±®µ¨£¤£ 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ ¨ ³§¤ &9 ΐΏȃΐΐ "´£¦¤³ /µ¤±µ¨¤¶ ²¤¢³¨®ȁ 93 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. DEPARTMENT TASKS 1.Developandexpandpartnershipswithneighborhoodgroups,thecommunityoffaith,andthebusinesscommunity in an effort to jointly identify and address concerns. (Objectives 4.1.1; 4.1.4) 2.)£¤³¨¥¸ £ ¯´±²´¤ ²®´±¢¤² ®¥ ¥´£¨¦ ³® ¢®£´¢³ £¤¯ ±³¬¤³ ²³ ¥ϭ¨¦ ²³´£¸ȁ Ȩ/¡©¤¢³¨µ¤ ΓȁΐȁΑȩ 3.Utilize available technology, including social media, to communicate with citizens regarding crime reporting and crime prevention. (Objectives 4.1.4; 1.4.2; 1.4.3) 4.Continue to develop the capacity to capture, retrieve, and analyze statistical crime data for use in planning, deployment, and problem solving. (Objectives 4.1.2; 4.1.4; 4.1.5) 5.$¤µ¤«®¯ $¤¯ ±³¬¤³ « 3³± ³¤¦¨¢ 0« Ǿ ³¨¤£ ³® ϭ¨ ¢¨ « ¥®±¤¢ ²³Ǿ ¶¨³§ ¤¬¯§ ²¨² ® ¢±¨¬¤ ±¤£´¢³¨®Ǿ ¢®¬¬´¨³¸ ¯®«¨¢¨¦ ¨¨³¨ ³¨µ¤²Ǿ ¤·¯ ²¨® ®¥ ¯®«¨¢¤ ¥ ¢¨«¨³¨¤²Ǿ £ £¤°´ ³¤ ²³ ¥ϭ¨¦ «¤µ¤«²ȁ Ȩ/¡©¤¢³¨µ¤² ΓȁΐȁΑǿ ΓȁΐȁΔȩ 2009-10 2010-11 2010-11 2011-12 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Calls for Service 79,10082,62078,00079,500 2.4± ¥ϭ¨¢ !¢¢¨£¤³² 2,6792,7002,4002,500 3.Part 1 / Part 2 Offenses 3,602 / 5,5433,450/6,5003,600 / 5,2003,500 / 5,000 2009-10 2010-11 2010-11 2011-12 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Average response time 5:095:305:085:10 (dispatch to arrival) 2. Neighborhood Meetings/Community N/AN/A4865 Events 3.Part 1 / Part 2 Cleared 29% / 62%28% / 66%27% / 60%28% / 65% 94 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY POLICE AND ANIMAL SERVICES DEPARTMENT SUMMARY 2009-10 2010-11 2010-11 2011-12 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Animal Services$ 831,766$ 731,206$ 787,799$ 896,602 Police 22,043,676 21,983,344 21,864,144 23,089,980 TOTAL EXPENDITURES$ 22,875,442$ 22,714,550$ 22,651,943$ 23,986,582 2009-10 2010-11 2010-11 2011-12 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 19,911,514$ 20,019,597$ 19,884,990$ 20,780,809 Materials & Supplies 271,758 166,942 166,942 179,545 Maintenance & Repair 191,774 189,686 189,686 196,022 Insurance 248,937 354,602 354,602 325,362 Miscellaneous 4,467 - - 121,648 Operations 1,156,903 1,022,985 1,094,985 1,173,113 Transfers 1,090,089 960,738 960,738 1,210,083 TOTAL EXPENDITURES$ 22,875,442$ 22,714,550$ 22,651,943$ 23,986,582 PERSONNEL BY DIVISION 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Animal Services 8.00 8.00 8.00 9.00 Police 217.23 222.23 217.23 217.23 TOTAL PERSONNEL 225.23 230.23 225.23 226.23 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ ͡ΕΒΖǾΔΖΐǾ £¤³ ¨«² 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¨¢±¤ ²¤ ®¥ ͡ΐΗΑǾΓΗΗǾ ¥®± provided in the FY 10-11 Budget Overview section.uniforms, overtime, and support for Children's Advocacy Center, details provided in the Budget Overview section. 95 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 96 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION EXPENDITURE AND PERSONNEL SUMMARY 2011-12 EXPENDITURES 2009-10 2010-11 2010-11 2011-12 ACTUALBUDGETESTIMATEADOPTED Personal Services$ 3,166,659$ 2,843,931$ 2,801,604$ 1,129,254 Materials & Supplies 82,819 90,199 90,199 31,006 Maintenance & Repairs 2,054,826 3,349,837 3,349,837 480,394 Insurance 79,968 66,002 66,002 18,553 Miscellaneous 7,346 10,650 10,650 2,766 Operations 1,434,166 1,486,034 1,486,034 1,091,862 Transfers 494,021 160,045 160,045 100,185 Fixed Assets 61,584 - - 100,000 TOTAL EXPENDITURES$ 7,381,389$ 8,006,698$ 7,964,371$ 2,954,020 PERSONNEL BY DEPARTMENT 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Airport 4.00 - - - Streets27.0027.0027.00 - Transportation Operations1.001.001.001.00 4± ¥ϭ¨¢ /¯¤± ³¨®²11.0011.0011.0013.00 TOTAL PERSONNEL 43.0039.0039.0014.00 97 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION TRAFFIC AND TRANSPORTATION OPERATIONS PROGRAM DESCRIPTION 4± ¥¥¨¢ £4± ²¯®±³ ³¨®/¯¤± ³¨®²¯±®µ¨£¤¥®±³§¤² ¥¤®¯¤± ³¨® £²´¯¯®±³²¤±µ¨¢¤²¥®±³§¤³± ²¯®±³ ³¨® ²¸²³¤¬² £¨£´²³±¸ȁ4§¤4± ¥¥¨¢$¤¯ ±³¬¤³¬®¨³®±²³± ¥¥¨¢µ®«´¬¤²Ǿ¬ ¨³ ¨²³± ¥¥¨¢²¨¦ «²Ǿ¯ µ¤¬¤³¬ ±ª¨¦²Ǿ £²¨¦ ¦¤ȁ4§¤4± ²¯®±³ ³¨®/¯¤± ³¨®²²´¯¯®±³³± ²¯®±³ ³¨®±¤« ³¤£¯« ¨¦ ¢³¨µ¨³¨¤²¥®±³§¤±¤¦¨® « ³± ²¯®±³ ³¨®¨¥± ²³±´¢³´±¤³®¨¬¯±®µ¤¬®¡¨«¨³¸ £¤§ ¢¤ ¨±°´ «¨³¸ǿ ««®¥¶§¨¢§¨¬¯ ¢³²³§¤°´ «¨³¸®¥«¨¥¤ £ ¤¢®®¬¨¢µ¨³ «¨³¸®¥³§¤#¨³¸®¥$¤³® £²´±±®´£¨¦±¤¦¨®ȁ"®³§£¤¯ ±³¬¤³²±¤²¯®£³®¢¨³¨¹¤±¤°´¤²³²Ǿ¯±®µ¨£¤ ¤¬¤±¦¤¢¸±¤²¯®²¤Ǿ¬ ¦¤³± ²¯®±³ ³¨®¨²²´¤²Ǿ±¤µ¨¤¶¤¶£¤µ¤«®¯¬¤³Ǿ £ ²²´±¤¢®¬¯«¨ ¢¤¶¨³§¥¤£¤± «Ǿ ²³ ³¤Ǿ £ «®¢ « ²³ £ ±£²ȁ DEPARTMENT TASKS ΐȁ0±®µ¨£¤ ¥®± ³§¤ ² ¥¤³¸ ®¥ ¯¤£¤²³±¨ ² £ ³§¤ ¬®³®±¨¦ ¯´¡«¨¢ ¡¸ ¨²³ ««¨¦ £ ¬ ¨³ ¨¨¦ ³± ¥¥¨¢ ¢®³±®« £¤µ¨¢¤² Ȩ3¨¦²Ǿ 0 µ¤¬¤³ - ±ª¨¦²Ǿ £ 4± ¥¥¨¢ 3¨¦ «²ȩ ¨ ³§¤ #¨³¸ ®¥ $¤³®ȁ Ȩ/¡©¤¢³¨µ¤ ΑȁΑȁΒȩ Αȁ%²´±¤ ³¨¬¤«¸ ¢®¬¯«¤³¨® ®¥ ¯±®©¤¢³² ¡¸ ¤¥¥¤¢³¨µ¤«¸ ¨¢±¤ ²¨¦ ¨ȃ§®´²¤ ¯±®£´¢³¨µ¨³¸ ¡¸ ¤¥¥¨¢¨¤³«¸ ¢®®±£¨ ³¨¦ ²´¡¢®³± ¢³®±² ® «« ¢®²³±´¢³¨®Ǿ ¯±®©¤¢³²Ǿ ²¨¦ « ´¯¦± £¤²Ǿ £ ¯ µ¤¬¤³ ¬ ±ª¨¦²ȁ Ȩ/¡©¤¢³¨µ¤ ΑȁΑȁΑȩ Βȁ#®³¨´¤ ³® ¤·¯«®±¤ ®¯¯®±³´¨³¨¤² ³® ¤§ ¢¤ ®´± 4± ¥¥¨¢ /¯¤± ³¨® #¤³¤± Ȩ4/#ȩ ¡¸ ´²¨¦ ± £¨®ȝ¥¨¡¤±ȁ 3³ ¸ ® ³®¯ ®¥ ³§¤ « ³¤²³ 4¤¢§®«®¦¨¤²ȝ ¯¯«¨¢ ³¨®²ȝ ¯±®¢¤£´±¤² ±¤« ³¤² ³® 4± ¥¥¨¢ #®³±®« £¤µ¨¢¤²ȁ Ȩ/¡©¤¢³¨µ¤ ΐȁΔȁΐȩ Γȁ)¬¯±®µ¤ ±¤²¯®²¤ ³® ¨¢«¤¬¤³ ¶¤ ³§¤± Ȩ/¡©¤¢³¨µ¤ ΐȁΓȁΑȩ 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES ΐȁ0 µ¤¬¤³ - ±ª¨¦² Ȩ,¨¤ ± &¤¤³ȩȝ ΑΑΗǾΘΗΘ͒ȝ ΓǾΗΕΘΑΑΔǾΏΏΏ͒ȝΔǾΏΏΏΑΑΔǾΏΏΏ͒ȝΔǾΏΏΏΑΔΏǾΏΏΏ͒ȝΓǾΔΏΏ "´³³®² Α3¨¦²ȝ3¨¦ «² 3¤±µ¨¢¤£ ΑǾΑΔΘȝ ΐǾΔΒΕΒǾΏΏΏȝΐǾΏΏΏΒǾΏΏΏȝΐΔΏΏΒǾΏΏΏȝΐǾΔΏΏ 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES ΐȁ#®²³ ¯¤± 3¨¦ȝ3¨¦ « 3¤±µ¨¢¤£ ͡ΖΖȁΓΘȝ ͡ΐΘΏȁΒΔ͡ΒΖȁΗΏȝ͡ΑΏΏȁΏΏ͡ΒΖȁΗΏȝ͡ΐΘΏȁΒΔ͡ΒΖȁΗΏȝ͡ΐΘΏȁΒΔ 98 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION TRAFFICANDTRANSPORTATIONOPERATIONSDEPARTMENTSUMMARY 200910201011201011201112 EXPENDITURESBYDIVISIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES 200910201011201011201112 EXPENDITURESBYCLASSIFICATIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES 201011201011201112 PERSONNELBYDIVISION200910 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY201011FY201112 99 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 100 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES RESOURCE, EXPENDITURE, AND PERSONNEL SUMMARY 2011-12 2009-10 2010-11 2010-11 2011-12 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 8,760,240$ 8,584,656$ 8,572,705$ 8,891,484 Materials & Supplies 224,110 265,423 265,423 250,091 Maintenance & Repair 512,556 561,610 561,610 561,610 Insurance 195,121 206,956 206,956 110,126 Miscellaneous 289,875 235,291 285,291 583,688 Operations 3,302,548 5,617,540 4,457,186 4,872,321 Transfers 1,140,922 962,939 904,963 1,995,586 Fixed Assets 32,302 14,244 14,244 17,774 TOTAL EXPENDITURES$ 14,457,674$ 16,448,659$ 15,268,378$ 17,282,680 PERSONNEL BY DIVISION 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤13.3813.0013.0013.00 Economic Development 5.005.005.005.00 Facilities Management12.0012.0012.0013.00 Finance 25.0023.5023.5023.50 Human Resources13.0013.0013.0013.00 Internal Audit1.001.001.001.00 Legal Administration12.0013.0013.0013.00 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤5.005.005.006.50 TOTAL PERSONNEL 86.3885.5085.5088.00 101 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. DEPARTMENT TASKS Manage City Council agenda process and coordinate with department staff to ensure timely submission of Council 1. meeting documents to City Council Members and key staff. (Objectives 1.2.4; 1.3.1) 2.Respond to citizen and stakeholder requests and needs in a thorough and transparent manner using all available modes of communications, as necessary (electronic, phone, in-person). (Objectives 1.3.2; 1.4.1; 1.4.2; 1.4.3) #®®±£¨ ³¤ ®¥ϭ¨¢¨ « ¢®¬¬¨³³¤¤ ¬¤¤³¨¦²Ǿ ² ±¤°´¤²³£ ¡¸ ³§¤ #¨³¸ #®´¢¨«Ǿ #¨³¸ - ¦¤±Ǿ £ !²²¨²³ ³ #¨³¸ - ¦¤±ȁ 3. These meetings may involve internal and/or external departments and organizations. (Objectives 1.3.1; 5.2.4; 5.2.5) 4.Assist the City Council in developing legislative and Congressional priorities and lead departmental engagement in the state and legislative process, in order to protect the interests of City of Denton citizens and the organization. (Objectives 5.1.1; 5.1.2; 5.1.3) 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Council meetings/agendas 43 44 45 45 2.Open Records Requests 435 575 500 600 3.Switchboard calls 44,163 49,261 40,278 40,000 2009-10 2010-11 2010-11 2011-12 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 102 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES CITY MANAGER'S OFFICE SUMMARY 2009-10 2010-11 2010-11 2011-12 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤²͡ ΐǾΗΏΗǾΐΗΐ͡ ΐǾΗΏΖǾΏΐΘ͡ ΐǾΗΏΖǾΏΐΘ͡ ΐǾΗΒΘǾΒΒΒ - ³¤±¨ «² lj 3´¯¯«¨¤² ΑΐǾΗΐΏ ΒΘǾΔΔΗ ΒΘǾΔΔΗ ΒΓǾΑΏΗ - ¨³¤ ¢¤ lj 2¤¯ ¨± ΐǾΖΑΗ ΓǾΓΑΗ ΓǾΓΑΗ ΓǾΓΑΗ )²´± ¢¤ ΐΒΖǾΒΔΗ ΐΓΓǾΑΘΑ ΐΓΓǾΑΘΑ ΓΖǾΓΘΐ -¨²¢¤«« ¤®´² ΒΐǾΓΕΔ ΒΗǾΏΖΔ ΒΗǾΏΖΔ ΒΗǾΏΖΔ /¯¤± ³¨®² ΕΘǾΒΑΗ ΘΑǾΖΐΓ ΘΑǾΖΐΓ ΐΏΐǾΕΖΕ 4± ²¥¤±² ΐΑΓǾΏΘΔ ΘΑǾΒΒΕ ΘΑǾΒΒΕ ΐΑΓǾΐΘΒ TOTAL EXPENDITURES͡ ΑǾΐΘΒǾΘΕΔ͡ ΑǾΑΐΗǾΓΑΑ͡ ΑǾΑΐΗǾΓΑΑ͡ ΑǾΐΗΘǾΓΏΓ PERSONNEL 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΐΒȁΒΗΐΒȁΏΏΐΒȁΏΏΐΒȁΏΏ MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ³§¤ £¤¢±¤ ²¤ ®¥ ȁΒΗ &4%ȁ 4§¤ ²¶¨³¢§¡® ±£ 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ ³¤¬¯ ¯¤±²®¤« ¶¨«« ¡¤ ¯ ¨£ ¥±®¬ ®´³²¨£¤ ¢®³± ¢³ ²¤±µ¨¢¤²ȁ 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ ͡ΒΏǾΑΘΔǾ £¤³ ¨«² ¯±®µ¨£¤£ ¨ ³§¤ &9 ΐΏȃΐΐ "´£¦¤³ /µ¤±µ¨¤¶ ²¤¢³¨®ȁ 103 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE&COMMUNITYSERVICES ECONOMICDEVELOPMENT PROGRAMDESCRIPTION DEPARTMENTTASKS 200910201011201011201112 WORKLOADMEASURESACTUALBUDGETESTIMATEADOPTED 201011201011201112 200910 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITYMEASURES 104 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES ECONOMIC DEVELOPMENT 2009-10 2010-11 2010-11 2011-12 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 486,413$ 497,800$ 497,800$ 507,557 Materials & Supplies 26,527 38,435 38,435 34,877 Insurance 3,552 3,653 3,653 4,116 Miscellaneous 10,539 22,000 22,000 22,000 Operations 26,774 71,189 71,189 74,949 Transfers 53,276 25,860 25,860 30,895 Subtotal 607,081 658,937 658,937 674,394 380 Agreements - Ad Valorem - 96,000 64,520 66,455 380 Agreements - Sales Tax - 1,788,356 589,665 963,676 Chamber of Commerce Contribution - 6,000 6,000 60,897 Subtotal - 1,890,356 660,185 1,091,028 TOTAL EXPENDITURES$ 607,081$ 2,549,293$ 1,319,122$ 1,765,422 PERSONNEL 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 5.005.005.005.00 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ #§ ¬¡¤± ®¥ #®¬¬¤±¢¤ ¢®³±¨¡´³¨® ¥®± 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ economic development. The 380 Agreements for Ad Valorem and Sales Tax rebates are ±¤ϭ«¤¢³¤£ ² %¢®®¬¨¢ $¤µ¤«®¯¬¤³ ¤·¯¤£¨³´±¤ ¨ ¡¤¦¨¨¦ with the 2010-11 budget. 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ ͡ΖΑǾΏΏΏǾ £¤³ ¨«² ¯±®µ¨£¤£ in the FY 10-11 Budget Overview section. 105 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FACILITIES MANAGEMENT PROGRAM DESCRIPTION 4§¤& ¢¨«¨³¨¤²- ¦¤¬¤³$¤¯ ±³¬¤³¨²±¤²¯®²¨¡«¤¥®±¡´¨«£¨¦¬ ¨³¤ ¢¤Ǿ© ¨³®±¨ «²¤±µ¨¢¤²Ǿ´³¨«¨³¸²¤±µ¨¢¤²Ǿ £ ¨£¤³¨¥¨¢ ³¨®ȝ²¤¢´±¨³¸ ¢¢¤²²¡ £¦¤²ȨΑΏ¡´¨«£¨¦²ȝ¢ ±£±¤ £¤±²ǿΐǾΐΔΏȃΐǾΑΏΏ¤¬¯«®¸¤¤¢ ±£²ȩ¥®±¬´«³¨¯«¤¬´¨¢¨¯ « ¡´¨«£¨¦²ȁ- ©®± £¬¨®±±¤®µ ³¨®¯±®©¤¢³² ±¤ «²®¯¤±¥®±¬¤£ȁ4§¤£¤¯ ±³¬¤³¬ ¨³ ¨²¢®²³±´¢³¨®¢®³± ¢³² ¶§¨¢§¨¢«´£¤²³§¤§¨±¨¦ £²´¯¤±µ¨²¨®®¥ ±¢§¨³¤¢³² £¢®²´«³ ³² «®¦¶¨³§²¯ ¢¤¯« ¨¦ȁ) ££¨³¨®Ǿ³§¨² £¤¯ ±³¬¤³¯¤±¥®±¬²# ¯¨³ «)¬¯±®µ¤¬¤³0±®¦± ¬Ȩ#)0ȩµ¤±³¨¢ «¡´¨«£¨¦¢®²³±´¢³¨®Ȩ¤·¢«´£¨¦¢®²³±´¢³¨®®¥ ¤«¤¢³±¨¢²´¡²³ ³¨®²Ǿ«¨¥³²³ ³¨®²Ǿ¯´¬¯²³ ³¨®²Ǿ¤³¢ȁȩ¶¨³§ΐΕ¯±®©¤¢³²¢´±±¤³«¸¨¯±®¦±¤²²ȁ4§¤²¤³ ²ª² ±¤ ¢¢®¬¯«¨²§¤£¡¸¯±®µ¨£¨¦°´ «¨³¸¥ ¢¨«¨³¸¬ ¦¤¬¤³Ǿ²¤±µ¨¢¤Ǿ £¢®²³±´¢³¨®¬ ¦¤¬¤³¥®±¨³¤±£¤¯ ±³¬¤³ « ¢´²³®¬¤±² ¶§® ²¤±µ¤ ®´± ¢¨³¨¹¤²ȁ DEPARTMENT TASKS ΐȁ)¬¯±®µ¤ ®¯¤± ³¨®² ³§±®´¦§ ¢®³¨´¤£ ¡¤¢§¬ ±ª¨¦ £ ¯¤±¥®±¬ ¢¤ ¬¤ ²´±¤¬¤³ǿ ¯±®µ¨£¤ ³¨¬¤«¸Ǿ ¢¢´± ³¤ ¥¨ ¢¨ « ¨¥®±¬ ³¨® £ ¤²´±¤ ¨³¤± « ¢®³±®«² ³® ¯±¤µ¤³ ¶ ²³¤Ǿ ¥± ´£ £ ¡´²¤ ¶¨³§ ¢¢´± ³¤ ±¤¢®±£ ª¤¤¯¨¦ £ ¡¸ ´³¨«¨¹¨¦ ®´± ¶®±ª ®±£¤± ²¸²³¤¬ ¢ ¯ ¡¨«¨³¨¤² ¥®± ³± ¢ª¨¦ £ ±¤¯®±³¨¦ȁ Ȩ/¡©¤¢³¨µ¤² ΐȁΐȁΐǿ ΐȁΐȁΒǿ ΐȁΐȁΓȩ Αȁ3³±¨µ¤ ³® ¬ ¨³ ¨ ®¯¤ ¨³¤±ȃ £ ¨³± ȃ£¤¯ ±³¬¤³ « ¢®¬¬´¨¢ ³¨® £ ¢®«« ¡®± ³¨®Ǿ ¤²´±¤ «« ¢´²³®¬¤± ¨³¤± ¢³¨®² ±¤ ¢®£´¢³¤£ ¨ ¯±®¥¤²²¨® «Ǿ ¢®´±³¤®´² ¬ ¤± ¡¸ ²³±¨µ¨¦ ³® ¯±®µ¨£¤ °´ «¨³¸ ²¤±µ¨¢¤ ¨ ³¨¬¤«¸ £ ¥±¨¤£«¸ ¬ ¤±Ǿ ² ¶¤«« ²Ǿ ¯±®µ¨£¨¦ ²¤µ¤± « ¢®µ¤¨¤³ ¬¤³§®£² ®¥ ±¤°´¤²³¨¦ ²¤±µ¨¢¤ȁ Ȩ/¡©¤¢³¨µ¤² ΐȁΑȁΓǿ ΐȁΓȁΐǿ ΐȁΓȁΑǿ ΐȁΓȁΒȩ Βȁ0±®³¤¢³ #¨³¸ ¤¬¯«®¸¤¤ £ ¢´²³®¬¤± §¤ «³§Ǿ ¤²´±¤ ®¯¤± ³¨® « £ ¤µ¨±®¬¤³ « ²´²³ ¨ ¡¨«¨³¸Ǿ £ ¤¥¥¤¢³¨µ¤«¸ £ ¤¥¥¨¢¨¤³«¸ ¬ ¨³ ¨ £ ®¯¤± ³¤ #¨³¸ ¥ ¢¨«¨³¨¤² ³§±®´¦§ ¢®³¨´¤£ ¯±¤µ¤³ ³¨µ¤ ¬ ¨³¤ ¢¤ ¯±®¦± ¬²Ǿ ³¨¬¤«¸ £ ¤¥¥¨¢¨¤³ ±¤¯ ¨±²Ǿ £ ¨²³ «« ³¨® ®¥ §¨¦§ ¤¥¥¨¢¨¤¢¸ ¯±®£´¢³² £´±¨¦ ±¤¯ ¨±²Ǿ ¢®²³±´¢³¨® ®± ±¤®µ ³¨®²ȁ Ȩ/¡©¤¢³¨µ¤² ΑȁΒȁΒǿ ΑȁΒȁΓǿ ΑȁΒȁΔȩ Γȁ(¤«¯ ¯±¤²¤±µ¤ £ ¬ ¨³ ¨ #¨³¸ ®¶¤£ §¨²³®±¨¢ ²³±´¢³´±¤² £ ¤¢®´± ¦¤ ¤µ¨±®¬¤³ « ²´²³ ¨ ¡¨«¨³¸ ³§±®´¦§ ±¤¢®¬¬¤£ ³¨®² ¬ £¤ £´±¨¦ ±¤¯ ¨±²Ǿ ¢®²³±´¢³¨®Ǿ £ ±¤®µ ³¨®²ȁ Ȩ/¡©¤¢³¨µ¤² ΒȁΐȁΓǿ ΒȁΐȁΔȩ Δȁ(¤«¯ ¯±®¬®³¤ ¥ ¬¨«¸ ¥±¨¤£«¸ ¤µ¨±®¬¤³ £ ¯±®µ¨£¤ °´ «¨³¸ ±¤¢±¤ ³¨® ¥ ¢¨«¨³¨¤² £ «¨¡± ±¨¤² ¡¸ ¢ ±¨¦ ¥®± £ ¯±®¯¤±«¸ ¬ ¨³ ¨¨¦ ³§¤ ¥ ¢¨«¨³¨¤² ¨ ³¨¬¤«¸ £ ¥±¨¤£«¸ ¬ ¤±ȁ Ȩ/¡©¤¢³¨µ¤² ΓȁΒȁΑǿ ΓȁΒȁΒȩ 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES ΐȁ.´¬¡¤± ®¥ ¡´¨«£¨¦² ¬ ¨³ ¨¤£ΒΗΒΖΓΑΓΒ Αȁ3°´ ±¤ ¥®®³ ¦¤ ¬ ¨³ ¨¤£ΕΗΑΐΏΕΕΖΘǾΘΐΐΖΏΔǾΏΒΐΖΐΓǾΗΕΘ Βȁ.´¬¡¤± ®¥ ²¤±µ¨¢¤ ¢ ««²ȝ¶®±ª ®±£¤±²ΐΑǾΏΏΏΐΑǾΔΏΏΐΒǾΏΏΏΐΒǾΔΏΏ 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES ΐȁ2®´³¨¤ ¶®±ª ®±£¤±² ¢®¬¯«¤³¤£ ¨ «¤²² ΕυΑΔυΐΕυΑΔυ ³§ ¥¨¥³¤¤ £ ¸² Αȁ͓/¥¥ȃ§®´±²͓ ±¤°´¤²³² ¢®¬¯«¤³¤£ ΐΏΏυΐΏΏυΐΏΏυΐΏΏυ Βȁ0±®©¤¢³² ¢®¬¯«¤³¤£ ®ȃ³¨¬¤ȝ¶¨³§¨ ΘΏυΗΔυΘΏυΗΔυ ¡´£¦¤³ 106 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FACILITIES MANAGEMENT 2009-10 2010-11 2010-11 2011-12 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,022,955$ 1,010,205$ 1,010,205$ 1,116,460 Materials & Supplies 35,235 47,248 47,248 52,248 Maintenance & Repair 507,341 554,507 554,507 554,507 Insurance 17,940 19,322 19,322 13,546 Miscellaneous - 1,503 1,503 1,503 Operations 1,081,924 1,091,296 1,091,296 1,069,934 Transfers 88,455 69,848 69,848 97,447 Fixed Assets 11,169 - - - TOTAL EXPENDITURES$ 2,765,019$ 2,793,929$ 2,793,929$ 2,905,645 PERSONNEL 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 12.0012.0012.0013.00 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ ͡ΔΏǾΏΏΏǾ £¤³ ¨«² 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ¨¢±¤ ²¤ ®¥ ΐ &4%Ǿ «¨¢¤²¤£ ¥ ¢¨«¨³¨¤² provided in the FY 10-11 Budget Overview section. trade tech, and an increase in overtime funding, details provided in the Budget Overview section. 107 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE&COMMUNITYSERVICES FINANCE PROGRAMDESCRIPTION DEPARTMENTTASKS 201011 200910201011201112 ACTUALBUDGETESTIMATEADOPTED WORKLOADMEASURES 200910201011 201011201112 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITYMEASURES 108 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FINANCE DEPARTMENT SUMMARY 2009-10 2010-11 2010-11 2011-12 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED Accounting$ 1,612,228$ 1,609,526$ 1,609,526$ 1,650,867 Budget and Treasury 1,269,912 1,261,868 1,249,917 1,295,407 Finance Administration 324,788 299,356 299,356 326,171 TOTAL EXPENDITURES$ 3,206,928$ 3,170,750$ 3,158,799$ 3,272,445 2009-10 2010-11 2010-11 2011-12 EXPENDITURES BY CLASSIFICATION ACTUALBUDGETESTIMATEADOPTED Personal Services$ 2,174,613$ 2,151,467$ 2,139,516$ 2,224,344 Materials & Supplies86,91084,03984,03973,363 Repair & Maintenance 675 675 675 675 Insurance 16,271 16,607 16,607 18,877 Miscellaneous1,4151,4401,4401,415 Operations770,084779,120779,120785,063 Transfers156,960137,402137,402168,708 TOTAL EXPENDITURES$ 3,206,928$ 3,170,750$ 3,158,799$ 3,272,445 PERSONNEL BY DIVISION 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Accounting15.0015.0015.0015.00 Budget and Treasury 7.006.506.506.50 Finance Administration3.002.002.002.00 TOTAL PERSONNEL 25.0023.5023.5023.50 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 !¢¢®´³¨¦Ȁ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ΐ &4%Ǿ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ Business Information Analyst to Tech Services and the addition of 1 FTE , Sr. Auditor position from the Finance Admin Division. "´£¦¤³Ȁ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ¤«¨¬¨ ³¨® ®¥ ³§¤ ȁΔ &4%Ǿ Budget Intern position. &¨ ¢¤ !£¬¨Ȁ ΑΏΐΏȃΐΐ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ΐ &4%Ǿ 3±ȁ Auditor position to the Accounting division. 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ ͡ΒΐǾΐΐΏǾ £¤³ ¨«² provided in the FY 10-11 Budget Overview section. 109 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES INTERNAL AUDIT 2009-10 2010-11 2010-11 2011-12 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 219,796$ -$ -$ - Materials & Supplies 703 - - - Insurance 1,367 1,409 1,409 863 Operations 65,085 150,739 150,739 150,000 Transfers 9,821 11,075 11,075 - TOTAL EXPENDITURES$ 296,772$ 163,223$ 163,223$ 150,863 PERSONNEL 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 1.001.001.001.00 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ΐ &4%Ǿ 3±ȁ !´£¨³®± ³® ³§¤ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ Finance Department. The funding for the City Auditor is ±¤ϭ«¤¢³¤£ ¨ ®´³²¨£¤ ¢®³± ¢³ ²¤±µ¨¢¤²ȁ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ ͡ΕΕǾΗΏǾ £¤³ ¨«² provided in the FY 10-11 Budget Overiew section. 110 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 111 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. DEPARTMENT TASKS Enhance HR Intranet site to provide tutorials, resources, and answers to frequently asked questions related to HR 1. processes and procedures. (Objective 1.2.5; 1.5.3) 2.Assist supervisors in maintaining compliance with federal and state employment laws through facilitation of mandatory supervisory training. (Objective 1.2.3; 1.2.5) Integrate general and core work competencies into job descriptions for all new hires and select positions for 3. ¨¬¯±®µ¤£ ¢ £¨£ ³¤ °´ «¨ϭ¨¢ ³¨® £ ³® ²²¨²³ ¨ £¤¯ ±³¬¤³ « ²´¢¢¤²²¨® ¯« ¨¦ȁ Ȩ/¡©¤¢³¨µ¤ ΐȁΑȁΐǿ ΐȁΑȁΑȩ 4.Enhance the hiring process through increased utilization of NEOGOV(e.g. Subject Matter Expert, Supervisor Interview Scheduler, and Applicant Testing). (Objective 1.2.2; 1.5.1; 1.5.3) 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES New hires (including temp/seasonal)276295300315 1. Number of workshops deployed82898080 2. Employee disciplinary 3.921008089 actions/investigations 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES Turnover (excluding seasonal) 1.6.80%5.50%6.50%6.50% 2.Participant hours for training5,5126,2326,2827,087 632400400400 3.Hours spent on employee disciplinary actions/investigations 112 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES HUMAN RESOURCES 2009-10 2010-11 2010-11 2011-12 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤² ͡ ΐǾΐΔΔǾΐΗΖ͡ ΐǾΐΒΖǾΓΘΐ͡ ΐǾΐΒΖǾΓΘΐ͡ ΐǾΐΐΐǾΔΏΏ - ³¤±¨ «² lj 3´¯¯«¨¤² ΐΘǾΓΐΘ ΑΓǾΖΔΏ ΑΓǾΖΔΏ ΑΓǾΖΔΏ - ¨³¤ ¢¤ lj 2¤¯ ¨± ΑΖΗ ΔΏΏ ΔΏΏ ΔΏΏ )²´± ¢¤ ΗǾΕΏΐ ΘǾΓΖΏ ΘǾΓΖΏ ΐΏǾΕΗΏ -¨²¢¤«« ¤®´² ΑΘǾΐΕΗ ΔΏǾΖΖΒ ΔΏǾΖΖΒ ΔΏǾΖΖΒ /¯¤± ³¨®² ΐΑΑǾΘΕΘ ΐΖΑǾΓΒΗ ΐΖΑǾΓΒΗ ΐΖΐǾΔΑΑ 4± ²¥¤±² ΐΏΔǾΗΒΒ ΗΒǾΒΘΖ ΗΒǾΒΘΖ ΗΒǾΔΒΕ TOTAL EXPENDITURES͡ ΐǾΓΓΐǾΓΔΔ͡ ΐǾΓΖΗǾΗΐΘ͡ ΐǾΓΖΗǾΗΐΘ͡ ΐǾΓΔΒǾΑΕΐ PERSONNEL 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΐΒȁΏΏΐΒȁΏΏΐΒȁΏΏΐΒȁΏΏ MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ ͡ΐΓǾΘΐΔǾ £¤³ ¨«² 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ ¯±®µ¨£¤£ ¨ ³§¤ &9 ΐΏȃΐΐ "´£¦¤³ /µ¤±µ¨¤¶ ²¤¢³¨®ȁ 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,contracts,andotherinstrumentsinwhichtheCitymaybeinterested.Inaddition,aprosecutorisprovided through the department to represent the State of Texas in Municipal Court proceedings. DEPARTMENT TASKS 1.Achieve favorable results in pending litigation. (Objective 1.3.2) 2.Provide prompt and appropriate advice to City Council, City management, and City boards. (Objective 1.3.1) 3.Enhance the quality of the transaction work performed for the City. (Objective 1.2.2) 4.Enhance the working knowledge of City departments in routine legal matters in order to limit the need for ongoing legal advice. (Objective 1.3.2) 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Ordinances 327 320 320 320 2.Resolutions 85 85 85 85 3.Contracts submitted and reviewed 380 400 400 400 4.Proclamations prepared 70 70 70 70 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Agenda Items completed within the 100% 100% 100% 100% required time frame. 2.Special projects completed in a timely 100% 100% 100% 100% manner. 3.Provided prompt and appropriate advice 100% 100% 100% 100% to City Council, City boards, and City management. 114 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES LEGAL ADMINISTRATION 2009-10 2010-11 2010-11 2011-12 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,384,656$ 1,507,445$ 1,507,445$ 1,553,785 Materials & Supplies 25,764 16,148 16,148 12,900 Maintenance & Repair 1,950 - - - Insurance 6,488 8,558 8,558 10,444 Miscellaneous - - - - Operations 150,606 193,231 193,231 197,553 Transfers 36,075 36,597 36,597 56,788 Fixed Assets 15,208 14,244 14,244 17,774 TOTAL EXPENDITURES$ 1,620,747$ 1,776,223$ 1,776,223$ 1,849,244 PERSONNEL 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 12.0013.0013.0013.00 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ 3±ȁ #¨³¸ !³³®±¤¸ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¨¢±¤ ²¤ ®¥ ͡ΒǾΔΒΏ ¨ ³§¤ ϭ¨·¤£ ²²¤³² «¨¤ position. for the purchase of LexisNexis Texas Litigation Guide. 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¡´£¦¤³ ±¤£´¢³¨® ®¥ ͡ΐΔǾΑΐΖǾ £¤³ ¨«² provided in the FY 10-11 Budget Overview section. 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,socialmediaoutlets,andtheCity'sgovernmentchannel.Thedepartmentfacilitates internalcommunicationinordertokeepemployeesinformed.Advertising,printmaterial,videoproduction,andpublic relationssupportisprovidedalongwithpubliceducationeffortstoenhanceprogramsfortheUtilitiesDepartmentanda variety of General Government departments. DEPARTMENT TASKS 1.Enhance web presense. (Objectives 1.3.2; 1.4.3) 2.Expand City of Denton usage of Social Media. (Objectives 1.3.2; 1.5.1; 1.5.3) 3.Increase City of Denton brand value through uniformity, continuity, and consistancy of messages. (Objective 1.3.2) 4.Expand PCO involvement with departments who do not traditionally use our services. (Objectives 1.2.4; 1.3.2) 5.Create a PEG expenditure plan. (Objective 1.5.2) 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Educational programs and events 35383636 2.Print/advertising materials produced 121105110110 3.Percentage Web time support for content 50%30%30%30% 4.Hours per month of public meeting coverage 87909595 (including repeats) 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Average monthly front-page Website visits 54,14665,00045,00045,000 2.Average monthly total Web page visits N/AN/A99,560110,000 3.Social media participation (City-wide) N/A3,6008,00010,000 4.Percentage of City of Denton stories on $46 45%50%50%50% .¤¶²¡±¤ ª 116 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES PUBLIC COMMUNICATIONS SUMMARY 2009-10 2010-11 2010-11 2011-12 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥¥¨¢¤ ΒΕΘǾΐΐΘΓΐΘǾΘΓΏΓΐΘǾΘΓΏΓΑΔǾΐΕΗ # ¡«¤ 46ΐΕΖǾΕΘΔΐΖΗǾΔΏΔΐΖΗǾΔΏΔΑΓΒǾΖΐΔ TOTAL EXPENDITURES͡ ΔΒΕǾΗΐΓ͡ ΔΘΗǾΓΓΔ͡ ΔΘΗǾΓΓΔ͡ ΕΕΗǾΗΗΒ 2009-10 2010-11 2010-11 2011-12 EXPENDITURES BY CLASSIFCATIONACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤²͡ ΓΑΑǾΗΒΘ͡ ΓΑΒǾΑΑΘ͡ ΓΑΒǾΑΑΘ͡ ΓΗΗǾΔΏΔ - ³¤±¨ «² lj 3´¯¯«¨¤² ΖǾΖΏΑ ΐΔǾΑΓΔ ΐΔǾΑΓΔ ΐΖǾΖΓΔ - ¨³¤ ¢¤ lj 2¤¯ ¨± ΔΗΓ ΐǾΔΏΏ ΐǾΔΏΏ ΐǾΔΏΏ )²´± ¢¤ ΒǾΔΓΓ ΒǾΕΓΔ ΒǾΕΓΔ ΓǾΐΏΘ -¨²¢¤«« ¤®´² ȃ ΔΏΏ ΔΏΏ ΒΓΘ /¯¤± ³¨®² ΖΏǾΓΕΐ ΐΑΑǾΕΗΘ ΐΑΑǾΕΗΘ ΐΐΘǾΑΑΑ 4± ²¥¤±² ΒΐǾΕΗΓ ΒΐǾΕΒΖ ΒΐǾΕΒΖ ΒΖǾΓΔΒ TOTAL EXPENDITURES͡ ΔΒΕǾΗΐΓ͡ ΔΘΗǾΓΓΔ͡ ΔΘΗǾΓΓΔ͡ ΕΕΗǾΗΗΒ PERSONNEL 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥¥¨¢¤ ΒȁΏΏ ΒȁΏΏ ΒȁΏΏ ΒȁΏΏ # ¡«¤ 46 ΑȁΏΏ ΑȁΏΏ ΑȁΏΏ ΒȁΔΏ TOTAL PERSONNEL ΔȁΏΏΔȁΏΏΔȁΏΏΕȁΔΏ MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ³§¤ ¢®¬¡¨¤£ ¡´£¦¤³² ®¥ ³§¤ 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥¥¨¢¤ £ # ¡«¤ 46 £¨µ¨²¨®ȁ 4§¤ ¡´£¦¤³² ±¤¥«¤¢³² ³± ²¥¤± ®¥ ΐȁΔ &4%͒²Ǿ ¥±®¬ ³§¤ 0´¡«¨¢ %£´¢ ³¨® '®µ¤±¬¤³ Ȩ0%'ȩ '± ³ ¥´£ȁ ΐ &4%Ǿ µ¨£¤® ¯±®£´¢¤±Ǿ £ ȁΔΏ &4%Ǿ ¯ ±³ȃ³¨¬¤ ¯§®³®¦± ¯§¤±ȝ¤£¨³®±Ǿ £¤³ ¨«² ¯±®µ¨£¤£ ¨ ³§¤ "´£¦¤³ /µ¤±µ¨¤¶ ²¤¢³¨®ȁ 117 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES NON-DEPARTMENTAL 2009-102010-112010-112011-12 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Unemployment Insurance$ 29,760$ 50,000$ 50,000$ 50,000 Medical Insurance 55,840 - - - Materials and Supplies 40 - - - Code Supplements 7,191 10,000 10,000 20,000 &«¤· "¤¤ϭ¨³² 0« 38,196 50,000 50,000 50,000 Refund Prior Year Revenue 28,341 - - - Chamber Contribution 78,400 - - - Campus Theatre Utilities 65,160 55,000 105,000 55,000 Council Intiatives - - - 283,676 Dues and Publications 57,521 54,563 54,563 54,563 Miscellaneous 6,751 200,000 200,000 200,000 Civil Service Exams 11 - - - Special Services 166,202 171,000 210,817 171,000 Bad Debt 8,383 - - - Miscellaneous - - - 112,503 Collection Expense - 14,205 14,205 14,205 Engineering Transfer 695,219 620,000 620,000 620,000 Travel Expense (770) - - - Outside Contract Service 12,000 - 30,000 - Transfer to Capital Projects 31,476 - - - Transfer to Water Shed Protection 103,000 106,090 106,090 106,090 Transfer to Water Fund 5,000 7,000 7,000 7,000 Transfer to Material Mgmt 281,635 252,206 194,230 252,206 Transfer to Street Improvement - - - 921,779 Transfer to Utility Admin 23,555 23,900 23,900 23,900 Transfer To Customer Service 90,057 85,591 85,591 85,591 Subtotal - Transfers 534,723 474,787 416,811 1,396,566 Fixed Assets 5,925 - - - TOTAL EXPENDITURES$ 1,788,893$ 1,699,555$ 1,761,396$ 3,027,513 118 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND 2011- 12 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 ¨²²´¤£ ´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§¤ purpose of this 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, an ordinance 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 co²¤¢´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. 119 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 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 sale. 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 $100 valuation falls well below this limit. H. Bond Ratings. Denton's bonds currently have the following ratings: Moody's Standard & Poor's General Obligation Bonds Aa2 AA Revenue Bonds A1 AA- These ratings directly affect the cost of debt. The City's policies are focused on issues which maintain high bond ratings and keep debt costs reasonable. 120 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AD VALOREM TAX DISTRIBUTION BETWEEN DEBT SERVICE AND OPERATIONS AND MAINTENANCE υЍЎ υЍЉ υЌЎ υЌЉ υЋЎ υЋЉ υЊЎ υЊЉ υЎ υЉ hƦĻƩğƷźƚƓƭ ε ağźƓƷĻƓğƓĭĻ5ĻĬƷ {ĻƩǝźĭĻ 121 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 122 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-10 2010-11 2010-11 2011-12 RESOURCESACTUALBUDGETESTIMATEADOPTED Ad Valorem Taxes$ 13,939,137$ 13,689,460$ 13,733,373$ 14,029,730 Delinquent - Ad Valorem Taxes 193,035 137,079 116,399 137,079 Interest Income 54,765 50,000 33,791 50,000 Transfer In - Drainage 520,057 556,244 556,244 920,802 Transfer In - Solid Waste 2,804,180 3,645,879 3,645,631 4,529,003 Transfer In - Fleet 274,620 265,379 265,376 258,558 Transfer In - Materials Mgmt 47,903 48,354 48,354 48,692 Transfer In - Technology 654,575 645,476 645,476 546,746 Transfer In - Communication 33,721 31,638 31,638 35,413 Transfer In - Airport 216,987 223,671 224,815 219,455 Transfer In - Electric - 8,005,005 7,996,977 11,089,039 Transfer In - Water - 2,976,520 2,845,849 4,921,916 Transfer In - Wastewater - 1,096,688 1,082,362 2,788,602 Transfer In - Bond Interest - 300,000 - - Net Effect of Refunding 203,366 - - - TOTAL REVENUES 18,942,346 31,671,393 31,226,285 39,575,035 Use of Reserves - - - - TOTAL RESOURCES$ 18,942,346$ 31,671,393$ 31,226,285$ 39,575,035 2009-10 2010-11 2010-11 2011-12 EXPENDITURESACTUALBUDGETESTIMATEADOPTED General Debt Service$ 13,433,644$ 13,766,323$ 13,785,111$ 14,029,730 Fleet Debt Service 274,620 265,379 265,376 258,558 Communications Debt Service 33,721 31,638 31,638 35,413 Technology Debt Service 654,575 645,476 645,476 212,742 Drainage Debt Service 520,057 556,244 556,244 541,225 Solid Waste Debt Service 2,804,180 3,645,879 3,645,631 4,529,003 Materials Mgmt Debt Service 47,903 48,354 48,354 48,692 Airport Debt Service 216,987 223,671 224,815 219,455 Electric Debt Service - 8,005,005 7,996,977 11,089,039 Water Debt Service - 2,976,520 2,845,849 4,921,916 Wastewater Debt Service - 1,096,688 1,082,362 3,168,179 Fiscal Charges 16,412 22,000 22,000 22,000 TOTAL EXPENDITURES$ 18,002,099$ 31,283,177$ 31,149,833$ 39,075,952 123 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERALLONGTERMDEBT PRINCIPAL&INTERESTREQUIREMENTS ASOFOCTOBER1,2011 GeneralDebtGeneralDebt YearPrincipalInterestTotal 124 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERALDEBTSERVICEFUND PRINCIPAL/INTERESTDEBTREQUIREMENTS 20112031 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 '12'13'14'15'16'17'18'19'20'21'22'23'24'25'26'27'28'293031 INTERESTPRINCIPAL 125 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERALLONGTERMDEBT PRINCIPAL&INTERESTREQUIREMENTS 201112 IssueIssueDateFinalMaturityCouponRate* 126 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERALLONGTERMDEBT PRINCIPAL&INTERESTREQUIREMENTS 201112 OriginalAmountNetAmountPrincipal&InterestRequirementsfor201112 AmountofRefundedOutstanding ofIssueIssues10/01/11PrincipalInterestTOTAL 127 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 128 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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. DEPARTMENT TASKS 1.Maintain competitive position with other adjoining electric utilities while ensuring that the electric system has the capability to provide reliable electric service for the present and future customers. (Objective 2.3.6) 2.Establish policies and systems to allow quick response and timely actions to improve DME's long term success. (Objective 2.3.5) 3.)¬¯±®µ¤ ®¯¤± ³¨® « ¤¥ϭ¨¢¨¤¢¸ ³§±®´¦§ ³¤ ¬¶®±ªǾ ´³®¬ ³¨® £ ²³ ³¤ȃ®¥ȃ³§¤ȃ ±³ ³¤¢§®«®¦¸ȁ Ȩ/¡©¤¢³¨µ¤ ΑȁΒȁΔȩ Ensure DME is compliant with state and federal regulations. (Objective 2.3.2) 4. 5.Manage DME infrastructure needs to meet future growth and development plans (Objective 2.5.1) 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES Total O&M exp/customers 1.2,3442,7862,3202,647 2.Annual GWH net to system 1,3581,3491,3921,409 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES Customer/employee 1. 350355355352 2.Average Annual Residential Rate for 1000 9.0511.079.4610.17 KWH 129 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ELECTRIC FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-102010-112010-112011-12 RESOURCESACTUALBUDGETESTIMATEADOPTED Operating Revenues$ 119,173,530$ 145,022,547$ 126,585,816$ 139,711,427 Non-Operating Revenues 185,091 1,946,780 1,750,259 2,316,241 TOTAL REVENUES 119,358,621 146,969,327 128,336,075 142,027,668 Use of Reserves - 500,000 - - TOTAL RESOURCES$ 119,358,621$ 147,469,327$ 128,336,075$ 142,027,668 2009-102010-112010-112011-12 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Fuel & Purchased Power$ 78,644,431$ 93,633,335$ 72,724,108$ 84,405,872 Operation & Maintenance 18,077,630 21,585,616 20,901,036 22,302,358 Return on Investment 3,905,891 4,012,247 4,126,934 4,245,968 Franchise Fee 5,587,754 5,731,781 5,895,620 6,065,668 Non-Operating Expenditures 9,548,707 19,434,755 19,487,755 23,371,237 TOTAL EXPENDITURES$ 115,764,413$ 144,397,734$ 123,135,453$ 140,391,103 PERSONNEL2009-102010-112010-112011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 129.50 129.50 129.50 131.50 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² " ²¤ 2 ³¤ 2¤µ¤´¤² «®¶¤± ³§ ¯±¤µ¨®´² 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¡ ²¤ ± ³¤ ¨¢±¤ ²¤ȁ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² projections. the addition of 2 FTE's for NERC (North American Electric Reliability Corporation) Compliance and analytical support. 4§¤ ¥®±¬ ³ ®¥ ³§¨² ¡´£¦¤³ ¨² ¡¤¨¦ ´²¤£ ³® ¯±®µ¨£¤ ϭ¨ ¢¨ « ¨¥®±¬ ³¨® ¨ ¬ ¤± ³§ ³ ¨² ¢®¬¬¤²´± ³¤ ³® ¶§ ³ ¨² publicly available from the other municipal utilities and investor-owned utilities operating in Texas. 130 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ELECTRIC FUND RESOURCES & EXPENDITURES RESOURCES $142,027,668 Non-Operating Revenues 1.63% Operating Revenues 98.37% EXPENDITURES $140,391,103 Franchise Fee Non-Operating 4.32% Expenditures 16.65% Return on Investment 3.02% Operation & Maintenance Fuel & 15.89% Purchased Power 60.12% 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 - WATER FUND WATER DEPARTMENT SUMMARY PROGRAM DESCRIPTION TheprimaryfunctionoftheWaterUtilityistoproduce,distribute,andmeterpotablewaterfortheCityofDenton. Thetreatedwatermustmeetorexceedallstateandfederalregulations.Otherresponsibilitiesincludewatersystem capitalimprovementplanning,developmentcoordinationandliaisonwithlocal,state,andfederalregulatory authorities.ThisFundalsoincludesUtilitiesAdministration,Engineering,PublicWorksInspectionandCustomer Service Divisions. DEPARTMENT TASKS 1.Management of existing and future water resources. (Objective 2.3.1) 2.Continue to meet or exceed all state, federal and EPA water quality standards. (Objective 2.3.3) 3.Maintain the provision of uninterrupted water service to customers at the lowest price. (Objective 2.3.6) 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Finished water (billions) 6,6106.5246,4876,569 2.New Water Meters Installed 464538231285 3.Water mains replaced (feet) 17,92116,10020,70020,900 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Average residential cost per 1,000 $4.32$4.49$4.50$4.77 gallons 2.Average monthly residential cost per $36.22$41.89$40.70$43.36 customer 3.Average cost per main break and service $2,150$2,500$2,500$2,500 repair 133 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-102010-112010-112011-12 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Operating$ 145,816$ 469,938$ 132,395$ 144,894 Water Sales Residential 11,574,336 13,780,164 13,171,325 14,685,599 Water Sales Commercial 10,143,019 12,523,925 11,991,645 13,612,870 Water for Resale 823,119 646,423 636,773 638,723 Other Water 1,008,225 871,376 618,193 884,863 Public Works Fees & Permits 481,456 430,000 412,000 392,000 Engineering Fees & Permits 13,485 10,000 11,300 11,000 Engineering Charges 2,173,819 1,952,146 1,950,396 1,928,883 Public Works Charges 198,800 243,271 237,016 261,636 Cost of Service - General Fund 125,613 116,491 115,088 112,552 Cost of Service - Electric 2,068,031 2,282,252 2,228,732 2,423,823 Cost of Service - Wastewater 704,966 799,237 751,655 852,689 Cost of Service - Solid Waste 821,364 741,761 712,510 800,205 Impact Fee Revenues 1,500,000 3,300,000 3,300,000 1,900,000 TOTAL REVENUES$ 31,782,049$ 38,166,984$ 36,269,028$ 38,649,737 Use of Reserves 7,853,561 785,704 - 90,693 TOTAL RESOURCES$ 39,635,610$ 38,952,688$ 36,269,028$ 38,740,430 2009-102010-112010-112011-12 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Water Administration$ 1,238,674$ 1,821,474$ 1,357,408$ 1,685,675 Water Production 10,215,872 5,993,217 5,091,734 6,001,290 Water Distribution 3,417,017 5,050,826 3,838,130 4,334,444 Water Metering 1,463,228 1,848,648 1,573,515 1,860,566 (1) Water Engineering 1,949,554 1,962,147 1,961,696 1,939,883 Public Works Inspections 657,455 673,271 649,016 653,636 Water Laboratory 345,456 427,050 421,137 400,698 Utilities Administration 741,022 952,952 835,673 981,485 Customer Service 3,728,268 3,898,453 3,834,552 4,148,203 Miscellaneous 15,879,064 16,324,650 16,264,064 16,734,550 TOTAL EXPENDITURES$ 39,635,610$ 38,952,688$ 35,826,925$ 38,740,430 PERSONNEL 2009-102010-112010-112011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Water Administration 9.00 9.00 9.00 9.50 Water Production 31.00 31.00 31.00 31.00 Water Distribution 22.00 22.00 22.00 22.00 Water Metering 13.50 14.00 14.00 14.00 Water Engineering 21.50 21.50 21.50 21.50 Public Works Inspections 9.50 9.50 9.50 9.50 Water Laboratory 4.00 4.00 4.00 4.00 Utilities Administration 7.00 7.00 7.00 7.00 Customer Service 40.50 40.50 39.50 39.50 TOTAL PERSONNEL 158.00 158.50 157.50 158.00 (1) Funding for the General Fund supported Engineering functions are budgeted in the Water Fund. 134 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER FUND RESOURCES & EXPENDITURES RESOURCES $38,740,430 Use of Reserves 0.24% Interest Operating 0.37% Public Works Charges Impact Fee 0.68% Revenues 4.90% Engineering Charges 4.98% Cost of Service Engineering Fees & Transfers Permits Water Sales 10.81% 0.03% Residential Public Works Fees & 37.91% Permits 1.01% Other Water 2.28% Water Sales Commercial Water for Resale 35.14% 1.65% EXPENDITURES $38,740,430 Transfer to Capital Purchased Power Projects 7.67% 3.94% Fixed Assets 0.03% Cost of Service Transfers 8.10% Personal Services 27.17% Debt Service 31.95% Materials & Supplies 4.25% Maintenance & Repair 3.13% Return on Investment 2.69% Operations 6.50% Franchise Fee 3.82% Miscellaneous 0.75% 135 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER FUND EXPENDITURES BY CLASSIFICATION 2011-12 2009-102010-112010-112011-12 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Purchased Power$ 1,093,445$ 1,495,140$ 1,274,975$ 1,435,800 Purchased Water 90,764 100,650 94,482 91,500 Personal Services 9,561,968 10,323,788 9,580,336 10,526,963 Materials & Supplies 1,250,660 1,742,020 1,408,143 1,646,106 Maintenance & Repair 764,908 1,196,947 1,172,184 1,214,507 Insurance 201,537 201,425 201,425 197,382 Return on Investment 792,846 973,766 924,628 1,043,772 Franchise Fee 1,132,636 1,380,812 1,320,897 1,480,717 Miscellaneous 57,852 100,006 93,841 94,435 Operations 1,663,494 3,101,317 2,049,973 2,518,593 Fixed Assets 22,768 260,000 10,000 10,000 Debt Service 12,285,347 11,806,963 12,311,135 12,371,898 Cost of Service - General Fund/ Streets 1,278,226 1,360,960 1,360,960 1,398,972 Cost of Service - Electric Fund 553,762 565,748 565,748 653,820 Cost of Service - Wastewater 115,658 116,815 116,815 120,319 Cost of Service - Fleet Services 24,648 25,272 25,272 26,832 Cost of Service - Technology 878,170 668,887 668,887 778,407 Cost of Service- Safety & Training 92,347 85,273 85,273 87,184 Cost of Service - Materials Mgmt 78,891 70,648 70,648 72,767 Transfer to Capital Projects 7,695,683 3,376,251 2,491,303 2,970,456 TOTAL EXPENDITURES$ 39,635,610$ 38,952,688$ 35,826,925$ 38,740,430 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ 7 ³¤± -¤³¤±¨¦ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΏȁΔ &4%ȁA 9.5% rate increase for water customers is included in the budget. A 9% rate increase for water customers is included in the budget.4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ΏȁΔ &4% ¨¢±¤ ²¤ ¨ ³§¤ 7 ³¤± Administration division, and the decrease of 1 FTE in the Customer Service division, for a net decrease of 0.5 FTE. 136 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2011 YEARPRINCIPALINTERESTTOTAL 2011-12$ 6,600,000$ 5,771,898$ 12,371,898 2012-13 7,315,000 5,450,579 12,765,579 2013-14 7,650,000 5,104,635 12,754,635 2014-15 8,010,000 4,737,354 12,747,354 2015-16 8,335,000 4,349,066 12,684,066 2016-17 8,750,000 3,934,147 12,684,147 2017-18 9,050,000 3,502,317 12,552,317 2018-19 9,510,000 3,058,425 12,568,425 2019-20 9,965,000 2,603,807 12,568,807 2020-21 8,590,000 2,169,279 10,759,279 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 3,950,000 705,076 4,655,076 2026-27 4,130,000 532,351 4,662,351 2027-28 3,560,000 368,775 3,928,775 2028-29 3,395,000 221,443 3,616,443 2029-30 3,555,000 74,937 3,629,937 TOTAL$ 127,310,000$ 47,969,284$ 175,279,284 Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds. 137 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2011-12 Final Coupon IssueIssue DateMaturityRate* 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 2011General Obligation Refunding & Improvement04-01-1102-15-20212.00 to 4.75 * 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. 138 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2011-12 Original AmountPrincipal & Interest Requirements for 2011-12 Amount ofOutstanding Issue 10/1/2011 PrincipalInterestTotal 31,030,000 2,925,000 1,430,000 109,769 1,539,769 5,845,000 730,000 45,000 29,513 74,513 23,985,000 22,925,000 85,000 1,149,713 1,234,713 27,215,000 27,165,000 1,030,000 1,319,187 2,349,187 26,730,000 26,385,000 95,000 1,108,544 1,203,544 9,690,000 8,365,000 360,000 378,925 738,925 4,205,000 3,745,000 150,000 159,331 309,331 12,585,000 12,305,000 450,000 516,363 966,363 20,030,000 18,985,000 1,160,000 894,300 2,054,300 3,780,000 3,780,000 1,795,000 106,253 1,901,253 TOTAL$ 6,600,000$ 5,771,898$ 12,371,898 139 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 140 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 DEPARTMENT TASKS Continue to maintain over 479 miles of wastewater collector and interceptor lines, 29 lift stations and force mains, 1. 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. (Objective 2.3.3) 2.Plan, design, and develop wastewater infrastructure to meet both growth and replacement needs by using various models and operational data. (Objective 2.5.1) -¨¨¬¨¹¤ ϭ«®®£¨¦ £ ²²®¢¨ ³¤£ ¯±®¯¤±³¸ £ ¬ ¦¤ ³§±®´¦§ ¯±®¯¤± ¬ ¨³¤ ¢¤ £ ®¯¤± ³¨® ®¥ ³§¤ #¨³¸͒² 3. drainage system, and by implementing the drainage capital improvement program. (Objectives 2.4.1; 2.4.2) 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES Wastewater processed through plant 1. 5.6175.2605.5145.511 2.Wastewater Customers/full-time 429449440421 equivalent (FTE) 3.Dyno products produced (CY) 53,50052,00053,00054,000 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PERFORMANCE MEASURES 1.Cost/million gallons$3,262 $3,737 $3,478 $3,648 Cost/customer$630 $646 $643 $666 2. 3.Average cost per curb mile swept$41 $39 $45 $47 141 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-102010-112010-112011-12 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Operating$ 69,962$ 275,336$ 135,251$ 122,589 Wastewater Residential 7,595,521 8,040,757 7,879,855 8,908,366 Wastewater Commercial 7,779,219 8,212,890 7,999,162 9,041,594 7 ²³¤¶ ³¤± %¥ϭ«´¤³ )±±¨¦ ³¨® 113,386 143,353 143,353 143,353 Wastewater Wholesale 502,348 477,196 477,195 482,961 Other Wastewater 978,824 1,093,002 1,020,600 1,042,235 Drainage Fees 4,083,900 4,060,917 4,127,859 4,134,357 Transfer In - Other 218,658 222,905 222,905 229,592 Impact Fee Revenues 800,160 1,400,000 1,400,000 1,000,000 TOTAL REVENUES$ 22,141,978$ 23,926,356$ 23,406,180$ 25,105,047 Use of Reserves 59,748 1,145,040 5,535 - TOTAL RESOURCES$ 22,201,726$ 25,071,396$ 23,411,715$ 25,105,047 2009-102010-112010-112011-12 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Wastewater Administration$ 1,044,238$ 1,425,618$ 984,548$ 1,210,001 Water Reclamation 3,479,569 3,641,804 3,525,742 3,839,274 Wastewater Collection 2,878,092 4,637,940 4,050,954 4,324,789 "¤¤ϭ¨¢¨ « 2¤´²¤ 1,079,827 1,168,699 1,077,565 1,214,399 Wastewater Laboratory 460,499 520,339 507,634 536,020 Industrial Pretreatment 557,455 607,878 550,505 597,786 Drainage 1,768,199 2,050,415 2,109,924 2,129,640 Watershed Protection 522,389 582,344 562,491 573,356 Drainage Miscellaneous 1,588,428 1,633,343 1,607,773 1,580,915 Miscellaneous 8,823,030 8,803,016 8,434,579 8,795,388 TOTAL EXPENDITURES$ 22,201,726$ 25,071,396$ 23,411,715$ 24,801,568 PERSONNEL 2009-102010-112010-112011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Wastewater Administration 8.50 8.50 8.50 10.00 Water Reclamation 21.00 21.00 21.00 21.00 Wastewater Collection 22.00 22.00 22.00 24.00 "¤¤ϭ¨¢¨ « 2¤´²¤ 6.75 6.75 6.75 6.75 Wastewater Laboratory 4.00 4.00 4.00 4.00 Industrial Pretreatment 5.50 5.50 5.50 6.00 Drainage 16.00 16.00 16.00 16.00 Watershed Protection 4.62 4.62 4.62 4.62 TOTAL PERSONNEL 88.37 88.37 88.37 92.37 142 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATERFUNDRESOURCES&EXPENDITURES RESOURCES $25,105,047 ImpactFeeRevenues InterestOperating 3.98% 0.49% TransferIn Other 0.92% DrainageFees OtherWastewater 16.47% 4.15% WastewaterResidential 35.48% WastewaterWholesale 1.92% WastewaterEffluent WastewaterCommercial Irrigation36.02% 0.57% EXPENDITURES $24,801,568 PurchasedPower 3.31% TransferforCapital Projjects9.77% CostofService Transfers9.25% PersonalServices 26.33% DebtService 26.94% Materials& Supplies3.45% Maintenance&Repair 5.11% MiscellaneousMiscellaneous 0.59% Operations8.23% FranchiseFee3.96% ReturnonInvestment FixedAssets0.29% 2.77% 143 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER FUND EXPENDITURES BY CLASSIFICATION 2011-12 2009-102010-112010-112011-12 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Purchased Power$ 813,367$ 825,000$ 766,000$ 820,000 Personal Services 5,455,143 6,138,762 5,850,075 6,526,499 Materials & Supplies 495,433 808,921 775,579 856,286 Maintenance & Repair 914,866 1,223,908 1,188,944 1,266,124 Insurance 112,615 113,173 113,173 102,253 Miscellaneous 58,836 44,127 43,672 43,944 Operations 1,804,860 2,381,151 1,946,746 2,040,350 Return on Investment 580,245 628,852 613,206 686,648 Franchise Fee 828,922 898,360 876,008 980,925 Debt Service 6,525,426 6,322,668 6,002,425 5,756,369 General Obligation Debt Service 520,057 556,244 570,051 920,802 Cost of Service - General Fund/Streets 693,251 729,208 729,208 735,093 Cost of Service - Fleet Services 35,568 34,632 34,632 34,320 Cost of Service - Technology 260,966 224,240 224,240 257,818 Cost of Service - Materials Mgmt 63,940 57,259 57,258 58,976 Transfer to Electric Fund 257,132 254,789 254,789 267,556 Transfer to Street Fund - - - 15,016 (1) Cost of Service - Utilities Admin 240,503 311,196 271,613 316,651 (1) Cost of Service-Customer Service 464,463 488,041 480,041 536,038 (1) Cost of Service-Safety & Training 92,347 85,273 85,273 87,184 Fixed Assets 65,234 311,600 61,300 71,500 Transfer for Capital Projects 1,918,552 2,633,992 2,467,482 2,421,216 TOTAL EXPENDITURES$ 22,201,726$ 25,071,396$ 23,411,715$ 24,801,568 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ 7 ²³¤¶ ³¤± ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²4§¤ 7 ²³¤¶ ³¤± ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΒȁΔ&4%͒² ³® address regulatory compliance. An additional 0.5 FTE is proposed for a one half of a Water/ Wastewater Coordinator ¯®²¨³¨®ȁ 4§¤ 7 ²³¤¶ ³¤± ¡´£¦¤³ ±¤ϭ«¤¢³² ΐΐȁΏυ ¨¢±¤ ²¤ ¨ rates. 144 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES DRAINAGE RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-102010-112010-112011-12 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Operating$ -$ 40,000$ -$ - Drainage Fees 4,083,900 4,060,917 4,127,859 4,134,357 Wastewater Resources 58,028 59,769 59,769 61,562 General Government Resources 103,000 106,090 106,090 109,273 TOTAL RESOURCES$ 4,244,928$ 4,266,776$ 4,293,718$ 4,305,192 2009-102010-112010-112011-12 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Drainage$ 1,768,199$ 2,050,415$ 2,109,924$ 2,129,640 Watershed Protection 522,388 582,344 562,491 573,356 Drainage Miscellaneous 1,588,428 1,633,343 1,607,773 1,580,915 TOTAL EXPENDITURES$ 3,879,015$ 4,266,102$ 4,280,188$ 4,283,911 PERSONNEL 2009-102010-112010-112011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Drainage 16.00 16.00 16.00 16.00 Watershed Protection 4.62 4.62 4.62 4.62 TOTAL PERSONNEL 20.62 20.62 20.62 20.62 2009-102010-112010-112011-12 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATE ADOPTED Personal Services$ 1,214,400$ 1,480,604$ 1,352,211$ 1,535,337 Materials & Supplies 72,231 94,150 93,155 94,155 Maintenance & Repair 107,105 152,216 152,216 152,816 Insurance 13,495 18,413 18,413 17,908 Miscellaneous 1,592 2,740 2,460 2,740 Operations 386,874 483,492 490,816 451,940 Debt Service 758,869 756,953 726,200 316,802 General Obligation Debt Service 520,057 556,244 570,051 920,802 Cost of Service - General Fund 117,023 120,534 120,534 124,150 Cost of Service - Fleet Services 10,608 9,672 9,672 9,984 Cost of Service - Technology 76,994 61,750 61,750 64,594 Cost of Service - Materials Mgmt 7,027 6,293 6,293 6,481 Cost of Service - Utilities Admin 43,291 53,152 46,391 52,254 Cost of Service-Customer Service 109,575 113,691 111,827 133,720 Cost of Service-Safety & Training 11,035 10,233 10,233 10,462 Cost of Service - Risk Retention - - - - Transfer for Capital Projects 428,839 345,966 507,966 389,766 TOTAL EXPENDITURES$ 3,879,015$ 4,266,102$ 4,280,188$ 4,283,911 (1) MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ $± ¨ ¦¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ4§¤ $± ¨ ¦¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ (1) NOTE: The Drainage operation fund is a component of the Wastewater Fund. 145 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 146 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2011 YEARPRINCIPALINTERESTTOTAL 2011-12$ 4,593,074$ 2,084,096$ 6,677,170 2012-13 4,339,368 1,891,704 6,231,072 2013-14 4,459,652 1,698,604 6,158,256 2014-15 4,323,295 1,504,163 5,827,458 2015-16 4,339,130 1,308,539 5,647,669 2016-17 4,313,273 1,107,391 5,420,664 2017-18 4,365,414 904,833 5,270,247 2018-19 4,215,439 705,651 4,921,090 2019-20 4,418,710 508,798 4,927,508 2020-21 3,100,107 338,883 3,438,990 2021-22 2,573,454 207,253 2,780,707 2022-23 1,487,083 114,103 1,601,186 2023-24 245,000 76,319 321,319 2024-25 255,000 66,319 321,319 2025-26 270,000 55,819 325,819 2026-27 285,000 44,719 329,719 2027-28 300,000 33,019 333,019 2028-29 320,000 20,419 340,419 2029-30 335,000 6,908 341,908 TOTAL$ 48,537,999$ 12,677,540$ 61,215,539 Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds for Wastewater and Drainage. 147 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2011-12 Final Coupon IssueIssue DateMaturityRate * 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 (1) General Obligation Refunding 200412-07-0402-15-20172.50 to 5.00 2005Utility System Refunding05-15-0512-01-20233.00 to 5.00 2007Utility System Refunding02-28-0712-01-20294.00 to 5.00 (1) General Obligation Refunding 200709-15-0702-15-20184.00 to 5.25 (1) General Obligation Refunding 200905-05-0902-15-20163.00 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 2011#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®04-01-1102-15-20162.00 to 5.00 2011General Obligation Refunding & Improvement04-01-1102-15-20212.00 to 4.75 * Actual yields on bonds may differ from stated coupons. (1) Includes Drainage funds Capital Improvements in the Utility System are partially funded through the sale of bonds. The debt above represents consolidation of prior issues and funding for future growth. The Utility System - Electric, Water, and Wastewater - is currently expanding to accommodate the needs of the community and surrounding area which are also dependent upon the system. 148 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2011-12 Original AmountPrincipal & Interest Requirements for 2011-12 Amount ofOutstanding Issue 10/1/2011 PrincipalInterestTotal 17,120,000 1,610,000 785,000 60,484 845,484 18,151,142 11,502,999 708,074 465,308 1,173,382 865,000 630,000 - 28,350 28,350 730,000 350,000 90,000 14,013 104,013 10,165,000 10,120,000 190,000 501,250 691,250 5,030,000 4,960,000 20,000 209,300 229,300 1,235,000 1,200,000 175,000 45,337 220,337 1,405,000 745,000 195,000 21,875 216,875 4,355,000 4,260,000 155,000 178,844 333,844 11,185,000 10,925,000 1,010,000 505,450 1,515,450 500,000 500,000 85,000 12,872 97,872 1,735,000 1,735,000 1,180,000 41,013 1,221,013 TOTAL$ 4,593,074$ 2,084,096$ 6,677,170 149 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 UTILITIES - SOLID WASTE FUND SOLID WASTE DEPARTMENT SUMMARY PROGRAM DESCRIPTION TheprimaryfunctionoftheSolidWasteDepartmentistoprotectthepublichealthandtheenvironmentthroughthe collectionofresidential,commercial,industrial,andinstitutionalwastes,andeitherdisposeofcollectedmaterialsin ³§¤« £ϭ¨««Ǿor£¨µ¤±³² «µ ¦¤ ¡«¤¬ ³¤±¨ «²Ȩ¸ ±£¶ ²³¤ȩ¥±®¬« £ϭ¨««£¨²¯®² «inorderthattheymaybeprocessed intootherusefulproducts.Inaddition,theDepartmentmanagestheresidentialrecyclingserviceprovider,and providescommercial,industrial,andinstitutionalrecyclingservices.TheDepartmentprovidesresidentialandmulti- familyhomechemicalcollections,anddisposaland/orreuseservices.TheDepartmentcollectsmethanegas,fromthe « £ϭ¨««Ǿ¶§¨¢§isthenusedtogenerateelectricalpower,andisthensoldtoDMEforultimateusebylocalcustomers. Otherresponsibilitiesincludemasterplanning,capitalimprovementplanning,andmaintainingcompliancewithlocal, state, and federal regulatory authorities. DEPARTMENT TASKS 1.Collect and Transport Residential, Commercial, and Industrial Refuse and Recyclables (Objective 2.2.3) 0±®µ¨£¤ , £ϭ¨«« £ - ³¤±¨ «² 0±®¢¤²²¨¦ /¯¤± ³¨®² Ȩ/¡©¤¢³¨µ¤ ΑȁΑȁΒȩ 2. Provide Community Education and Community Services Support for Resource Recovery (Objective 5.5.2) 3. Provide Capital Construction Services for Solid Waste and Other Departments (Objective 2.2.5) 4. Provide Keep Denton Beautiful Services (Objective 4.4.2) 5. 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Gross Tons of Waste 190,497212,474185,168265,901 2.Recycled Tons 50,24146,93853,00683,124 3.Monthly Customers Served 31,79932,69832,42533,050 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Gross Tons per FTE 2,0372,1571,8802,520 2.Annual Tons Recycled per Customer 1.581.441.632.52 3.Customers Served per FTE 340332329313 151 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-102010-112010-112011-12 RESOURCESACTUALBUDGETESTIMATE ADOPTED $ 5,849,886 $ 6,593,645 $ 6,985,529 $ 7,037,509 Refuse Fees - Residential 8,071,045 9,444,007 9,171,838 9,700,246 Refuse Fees - Commercial 1,678,161 1,488,640 1,830,790 3,250,137 , £ϭ¨«« &¤¤² 2,339,182 2,766,397 2,906,591 3,075,411 Recycling 1,172 464,000 - - Construction & Demolition * 290,250 229,700 9,500 10,000 Other Revenues $ 18,229,696 $ 20,986,389 $ 20,904,248 $ 23,073,303 TOTAL REVENUES 478,619 142,477 - - Use of Reserves $ 18,708,315 $ 21,128,866 $ 20,904,248 $ 23,073,303 TOTAL RESOURCES *The Construction and Demolition program was temporarily suspended in &9ΑΏΐΏȃΐΐ £ ¨² ±¤ϭ«¤¢³¤£ ¨ ³§¤ , £ϭ¨«« ¢ ³¤¦®±¸ ¨ &9ΑΏΐΐȃΐΑ 2009-102010-112010-112011-12 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED $ 620,708 $ 688,885 $ 628,750 $ 670,096 Solid Waste Administration 3,442,628 5,446,027 5,435,536 5,982,875 Residential Collection 3,006,922 6,213,442 6,165,235 6,438,629 Commercial Collection 3,666,182 5,351,912 5,490,196 6,218,290 3®«¨£ 7 ²³¤ , £ϭ¨«« 1,806,599 2,604,972 2,543,383 3,237,421 Solid Waste Recycling 237,546 480,721 - - Construction and Demolition - 342,907 352,271 357,025 Keep Denton Beautiful (KDB) 5,927,730 - - - Miscellaneous $ 18,708,315 $ 21,128,866 $ 20,615,371 $ 22,904,336 TOTAL EXPENDITURES PERSONNEL 2009-102010-112010-112011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED 4.00 4.00 4.00 4.00 Solid Waste Administration 31.50 31.50 31.50 31.50 Residential Collection 23.50 23.50 23.50 23.50 Commercial Collection 23.50 25.50 25.50 26.50 3®«¨£ 7 ²³¤ , £ϭ¨«« 11.00 11.00 11.00 17.00 Solid Waste Recycling - 3.00 3.00 3.00 Keep Denton Beautiful (KDB) 93.50 98.50 98.50 105.50 TOTAL PERSONNEL 152 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND RESOURCES & EXPENDITURES RESOURCES $23,073,303 Other Revenues 0.04% Refuse Fees -Residential 30.50% Recycling 13.33% Refuse Fees - Commercial , £ϭ¨«« &¤¤² 42.04% 14.09% EXPENDITURES $22,904,336 Franchise Fee 4.91% Debt Service Franchise Fee 20.04% Debt Service 4.97% 19.77% , £ϭ¨«« #«®²´±¤ 1.64% , £ϭ¨«« #«®²´±¤ Operations Operations 1.66% 28.50% 28.88% Transfers Transfers 8.66% 8.77% Personal Services Personal Services Miscellaneous Miscellaneous 32.37% 31.94% Fixed Assets 0.23% 0.22% 1.33% Insurance 0.65% Insurance 0.66% Maintenance & Repair 1.19% Maintenance Materials & Repair Materials & Supplies & Supplies 1.20% 1.19% 1.13% 153 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND EXPENDITURES BY CLASSIFICATION 2011-12 2009-102010-112010-112011-12 EXPENDITURE ACTUALBUDGETESTIMATE ADOPTED $ 6,612,860 $ 7,208,885 $ 7,218,885 $ 7,315,794 Personal Services 157,831 238,388 229,140 272,150 Materials & Supplies 243,359 252,637 230,748 273,527 Maintenance & Repair 97,369 125,376 125,076 146,658 Insurance 902,036 1,038,156 1,038,156 1,124,323 Franchise Fee 65,538 51,350 47,860 51,265 Miscellaneous 5,514,496 5,731,522 5,273,290 6,528,230 Operations 2,804,180 3,706,113 3,687,840 4,529,003 Debt Service 721,256 774,657 767,167 765,180 Cost of Service - General Fund 336,411 365,000 365,000 375,950 , £ϭ¨«« #«®²´±¤ 200,167 192,268 193,394 241,362 Cost of Service - Technology Services 39,000 40,560 40,560 40,872 Cost of Service - Fleet Services 87,950 90,588 90,588 84,344 Cost of Service - Safety and Training 1,532 970 970 2,375 Cost of Service - Electric 55,881 50,042 50,042 50,693 Cost of Service -Materials Mgmt 120,943 154,264 152,523 160,677 Cost of Service - Utility Admin 700,421 587,497 583,539 637,733 Cost of Service - Customer Service 17,085 90,000 90,000 304,200 Fixed Assets 30,000 430,593 430,593 - Capital Projects $ 18,708,315 $ 21,128,866 $ 20,615,371 $ 22,904,336 TOTAL EXPENDITURES MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ Δ &4%͒² ³® ³§¤ ¥®««®¶¨¦ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ Ε &4%͒² ¥®± ³§¤ ¢´±¡²¨£¤ £¨µ¨²¨®²Ȁ , £ϭ¨«« ȃ Α &4%͒²Ǿ ¤°´¨¯¬¤³ ®¯¤± ³®±² ¶¨«« ¡¤ ££¤£ 2¤¢¸¢«¨¦ ¯±®¦± ¬Ǿ £ ΐ &4% ¥®± , £ϭ¨«« ®¯¤± ³¨®²ȁ for C&D processing, KDB - 3 FTE's have been transferred from the General Fund. 154 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2011 YEARPRINCIPALINTERESTTOTAL 2011-12$ 3,464,050$ 1,064,953$ 4,529,003 2012-13 3,442,100 861,394 4,303,494 2013-14 3,048,200 750,232 3,798,432 2014-15 3,080,000 647,035 3,727,035 2015-16 2,100,000 561,690 2,661,690 2016-17 1,115,000 504,315 1,619,315 2017-18 1,160,000 454,577 1,614,577 2018-19 1,200,000 401,952 1,601,952 2019-20 1,245,000 345,590 1,590,590 2020-21 975,000 295,586 1,270,586 2021-22 915,000 254,241 1,169,241 2022-23 730,000 217,176 947,176 2023-24 765,000 183,048 948,048 2024-25 735,000 148,800 883,800 2025-26 705,000 116,696 821,696 2026-27 590,000 88,541 678,541 2027-28 515,000 64,769 579,769 2028-29 460,000 43,847 503,847 2029-30 480,000 23,363 503,363 2030-31 270,000 6,412 276,412 TOTAL $ 26,994,350$ 7,034,217$ 34,028,567 Note: The above debt service schedules represent a portion of the City of Denton's General Obligation Bonds. 155 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2011-12 IssueIssue DateFinal MaturityCoupon Rate * 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 2011#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®04-01-1102-15-20312.00 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. 156 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2011-12 Original AmountPrincipal & Interest Requirements for 2011-12 Amount ofOutstanding Issue 10/1/2011 PrincipalInterestTotal 4,545,000 145,000 145,000 3,335 148,335 857,000 204,350 64,050 6,829 70,879 1,755,000 170,000 85,000 5,015 90,015 2,040,000 590,000 135,000 22,900 157,900 1,195,000 620,000 35,000 28,537 63,537 1,570,000 640,000 35,000 25,781 60,781 5,450,050 2,445,000 470,000 99,120 569,120 2,590,000 1,455,000 320,000 60,889 380,889 2,245,000 2,195,000 10,000 96,525 106,525 2,820,000 2,015,000 295,000 70,762 365,762 795,000 565,000 145,000 16,625 161,625 8,410,000 7,625,000 895,000 305,275 1,200,275 430,000 430,000 65,000 19,550 84,550 7,895,000 7,895,000 765,000 303,810 1,068,810 TOTAL$ 3,464,050$ 1,064,953$ 4,529,003 SOLID WASTE LANDFILL as of Sept. 30, 2011 Reserve for , £ϭ¨«« #«®²´±¤ lj Post-Closure Care TOTAL$ 5,385,000 157 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 158 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ENTERPRISE FUND AIRPORT FUND PROGRAM DESCRIPTION TheDentonAirportservestheaviationindustrybyprovidinga7,000-footrunwaywithassociatedtaxiways,ramps, andnavigationalaidswhileoperatingabaseforlocalaircraftforpersonalandbusinesspurposes.TheAirportalso §®²³² ¬ ©®± µ¨ ³¨® ¡´²¨¤²²¤² ¶¨³§ ¨³¤± ³¨® « ¢®³± ¢³² ¥®± ¨±¢± ¥³ ¬ ¨³¤ ¢¤ £ ϭ«¨¦§³ ¨²³±´¢³¨®ȁ DEPARTMENT TASKS 1.Maintenance requirements for landscape and infrastructure at Denton Airport have increased with the addition ®¥ ΐǾΏΏΏ ¥¤¤³ ®¥ ±´¶ ¸ £ ΒǾΏΏΏ ¥¤¤³ ®¥ ³ ·¨¶ ¸ ¯ µ¤¬¤³ £ ϭ¨·³´±¤² ²´¢§ ² «¨¦§³¨¦ £ ²¨¦ ¦¤ȁ ) addition, hundreds of acres of runway safety area have been cleared, graded and planted with ground cover. A perimeter security fence will be completed in 2011 which will require routine landscape maintenance inside and out. Potential new tenants in the area adjacent to the new Southeast Taxiway will add tenant service and create additional use of the Airport runway and taxiways, resulting in increased maintenance. (Objective 2.5.2) 2.Operations support for private and corporate aviation has increased along with the growth of hangars, ¡´²¨¤²²¤² £ ¡ ²¤£ ¨±¢± ¥³ȁ 4§¤ !¨± 4± ¥ϭ¨¢ #®³±®« Ȩ!4#ȩ 4®¶¤± § ² ± £ ± £¨²¯« ¸Ǿ £Ǿ «®¦ ¶¨³§ ²¤¢´±¨³¸ improvements and lengthening of the runway at Denton Airport, will result in increased routine and special ¤µ¤³ ³± ¥ϭ¨¢ ¶§¨¢§ ¶¨««Ǿ ¨ ³´±Ǿ ±¤°´¨±¤ ¦±¤ ³¤± £¤¬ £ ¥®± ®¯¤± ³¨®² ¢®®±£¨ ³¨® ¬®¦ !¨±¯®±³ administration, the ATC Tower, Fixed Base Operators and users of the Airport. (Objective 2.5.1) 3.Tenant relations, communication and operation safety have been emphasized as requiring enhanced management emphasis in Fiscal 2011/12. (Objective 4.2.1) 4.- ²³¤± ¯« ¨¦ ¥®± ²´±¥ ¢¤ £¤µ¤«®¯¬¤³ £ ´³¨«¨³¸ ²¤±µ¨¢¤² ¨² ³ ²ª ¨£¤³¨ϭ¨¤£ ¥®± ²¯¤¢¨ « ¤¬¯§ ²¨² ¨ &¨²¢ « 2011/12. (Objective 2.5.1; Objective 3.1.1) 5.Grant administration for completion of approximately $10 million of infrastructure improvements at Denton Airport will continue to be a task assignment for Fiscal 2011/12, as well as application for new grants to fund planning and development at Denton Airport. (Objective 2.5.2) 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.$ ¨«¸ !¨±ϭ¨¤«£ )²¯¤¢³¨®² 260 260 260 260 2.!¨±ϭ¨¤«£ !¢±¤² - ¨³ ¨¤£ 261 457 457 457 3.Special Events Hosted 10 15 12 12 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Airport Fuel Flowage (gallons) 984,766 980,470 1,132,380 1,302,353 2.Negotiated Lease Agreements 8 1915 15 3.Airport Aircraft Operations 139,600 220,679147,032 155,853 159 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AIRPORTFUND RESOURCEANDEXPENDITURESUMMARY 201112 200910*201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200910*201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL200910*201011201011201112 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY201011FY201112 160 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AIRPORTFUNDRESOURCES&EXPENDITURES RESOURCES $2,170,000 AirportGasRoyalties 69.12% Miscellaneous 0.70% Interest Airport Income GroundLeases 1.61% 17.28% FBO Commisions 11.29% EXPENDITURES $1,669,896 Transfers 2.38% DebtServiceTransfer 13.14% Operations 42.57% CostofServiceTransfer GeneralFund 10.67% PersonalServices 21.51% FranchiseFee&Return onInvestment 3.28% Miscellaneous 0.09% Insurance 1.07% Repair &Maintenance Materials 4.76% &Supplies 0.53% 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 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 DEPARTMENT TASKS $¤µ¤«®¯ ¨¥®±¬ ³¨® ³¤¢§®«®¦¸ ²¸²³¤¬² ³® ´³®¬ ³¤ ±®´³¨¤ ¯±®¢¤²²¤²ȁ Ȩ/¡©¤¢³¨µ¤ ΐȁΔȁΐȩ ΐȁ Αȁ5³¨«¨¹¤ £ ³ «¸²¨² ³® ¬ ª¤ ¨¥®±¬¤£ ¬ ¦¤¬¤³ £ ®¯¤± ³¨® « £¤¢¨²¨®²ȁ Ȩ/¡©¤¢³¨µ¤ ΐȁΔȁΑȩ Βȁ2¤£´¢¤ ±¤«¨ ¢¤ ® ¯ ¯¤±ȃ¡ ²¤£ ²¸²³¤¬²ȁ Ȩ/¡©¤¢³¨µ¤ ΐȁΔȁΒȩ 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES ΐȁ$¨µ¨²¨®² ²¤±µ¤£ ΗΘΗΘΗΗΗΗ Αȁ5²¤± ²´¯¯®±³ ¢ ««² ²¤±µ¨¢¤£ ΔǾΑΒΏΔǾΑΏΏΔǾΑΏΏΔǾΓΏΏ .´¬¡¤± ®¥ £¤²ª³®¯ ¯§®¤² ²¤±µ¨¢¤£ Βȁ ΐǾΑΔΗΐǾΏΗΔΐǾΏΔΖΐǾΏΔΖ 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES ΐȁ5²¤± ²´¯¯®±³ ¢ ««² ²¤±µ¨¢¤£ ±¤¬®³¤«¸ µ²ȁ ΕΔυȝΒΔυΖΏυȝΒΏυΖΏυȝΒΏυΕΔυȝΒΔυ ®²¨³¤ Αȁ /«¨¤ ³± ² ¢³¨®² ¯±®¢¤²²¤£ ΑΓǾΏΏΏǾΏΏΏΑΒǾΔΏΏǾΏΏΏΑΓǾΑΔΏǾΏΏΏΑΔǾΏΏΏǾΏΏΏ Βȁ #®¬¯´³¤±² £ ¯¤±¨¯§¤± «² ¯¤± ²´¯¯®±³ ¯¤±²® ΒΑΔΒΒΏΒΓΔΒΔΏ 163 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGY SERVICES FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-102010-112010-112011-12 RESOURCESACTUALBUDGETESTIMATEADOPTED Communication Services Transfer$ 644,661$ 521,543$ 521,543$ 720,841 Cost of Service - General Fund 3,842,324 3,318,156 3,318,156 4,096,876 Cost of Service - Electric Fund 663,398 720,984 790,984 875,533 Cost of Service - Water Fund 878,170 668,888 668,888 778,407 Cost of Service - Wastewater Fund 260,966 224,241 224,241 257,818 Cost of Service - Solid Waste Fund 200,167 192,268 192,268 222,899 Cost of Service - Fleet Services Fund 49,766 67,882 67,882 71,379 Cost of Service - Materials Management 66,783 55,032 55,032 65,950 Cost of Service - Risk Retention 29,165 21,406 21,406 25,189 Cost of Service - Reprographics 14,888 14,776 14,776 17,161 Cost of Service - Street Improvement - - - 65,328 Cost of Service - Aquatic - 46,908 46,908 62,508 Cost of Service - Other 43,785 43,785 37,809 Transfer from - Municipal Court Tech Fund 105,053 125,000 100,000 125,000 Sale of Documents 304,268 94,775 334,403 349,980 Copy Sales 88,697 200,000 94,775 94,775 Miscellaneous 24,239 6,500 4,000 - Interest Income 7,552 - - - Cost of Service to Reprographics 127,175 127,175 - TOTAL REVENUES$ 7,180,097$ 6,449,319$ 6,626,222$ 7,867,453 Use of Reserves - 356,998 131,371 158,049 TOTAL RESOURCES$ 7,180,097$ 6,806,317$ 6,757,593$ 8,025,502 2009-102010-112010-112011-12 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Administration$ 1,383,419$ 1,755,254$ 1,752,914$ 2,204,037 Telecommunications 708,174 1,088,195 1,085,888 1,162,820 Geographic Information Systems 327,875 342,746 309,252 422,963 Applications Development 1,566,808 1,741,804 1,736,595 2,025,357 User Support 747,760 833,494 828,494 1,039,967 Public Safety/Projects 450,513 616,374 616,000 522,657 Regulatory Compliance - - - 203,474 Reprographics 403,959 428,450 428,450 444,227 TOTAL EXPENDITURES$ 5,588,508$ 6,806,317$ 6,757,593$ 8,025,502 PERSONNEL 2009-102010-112010-112011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Administration 5.00 5.00 5.00 5.00 Telecommunications 3.00 3.00 3.00 3.00 Geographic Information Systems 2.00 2.00 2.00 2.00 Applications Development 7.00 8.00 8.00 8.00 User Support 6.00 6.00 6.00 6.00 Regulatory Compliance - - 1.00 1.00 Reprographics 2.00 2.00 2.00 2.00 TOTAL PERSONNEL 25.00 26.00 27.00 27.00 164 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGYSERVICESFUNDRESOURCES&EXPENDITURES RESOURCES $8,025,502 CostofService CostofService WastewaterFund SolidWasteFund 3.21% 2.78% CostofServiceElectric Fund10.91% CostofService StreetImprovement CostofService 0.81% WaterFund 9.70% CostofServiceOther 5.05% SaleofDocuments 4.36% RevenueCopierService 1.18% UseofReserves 1.97% CostofService GeneralFund 51.05% CommunicationServices Transfer 88.9898%% EXPENDITURES $8,025,502 DebtPayment 7.25% Insurance Transfers Operations 0.27% 3.48% 14.38% FixedAssets 8.49% Maintenance&Repair 27.93% PersonalServices 33.49% Materials&Supplies 4.71% 165 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGY SERVICES FUND EXPENDITURES BY CLASSIFICATION 2011-12 2009-102010-112010-112011-12 EXPENDITURE ACTUALBUDGETESTIMATEADOPTED Personal Services$ 2,481,645$ 2,468,058$ 2,433,378$ 2,688,014 Materials & Supplies 258,521 358,250 368,979 377,776 Maintenance & Repair 1,235,133 1,827,695 1,789,107 2,241,307 Insurance 35,218 24,981 19,521 21,268 Operations 850,083 873,175 1,051,687 1,154,156 Debt Payment 317,983 679,198 679,198 582,159 Transfers 409,925 524,960 63,604 279,607 Fixed Assets - 50,000 352,119 681,215 TOTAL EXPENDITURES$ 5,588,508$ 6,806,317$ 6,757,593$ 8,025,502 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 The budget includes the addition of 1 FTE, Business Information 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ £ £¨µ¨²¨® ¥®± Analyst, that was transferred from the Finance Department in the Electric regulatory compliance. General Fund. The budget includes $250,000 for a Disaster Recovery Data Facility. 166 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNAL SERVICE FUND MATERIALS MANAGEMENT FUND PROGRAM DESCRIPTION 4§¤- ³¤±¨ «²- ¦¤¬¤³$¤¯ ±³¬¤³¨²¢®¬¯®²¤£®¥³¶®£¨µ¨²¨®²Ȁΐȩ³§¤0´±¢§ ²¨¦£¨µ¨²¨®¬ ¦¤²³§¤ ¢°´¨²¨³¨®®¥²´¯¯«¨¤² £²¤±µ¨¢¤²ǿ £Αȩ³§¤7 ±¤§®´²¤£¨µ¨²¨®¨²±¤²¯®²¨¡«¤¥®±²³®± ¦¤ ££¨²³±¨¡´³¨®®¥ ¯¯«¨¢ ¡«¤¬ ³¤±¨ «² £²´¯¯«¨¤²ȁ/´±¬¨²²¨®¨²³®¯±®µ¨£¤¦®®£² £²¤±µ¨¢¤²³®³§¤¬ ·¨¬´¬µ «´¤®¡³ ¨ ¡«¤Ǿ³® ¤¥¥¨¢¨¤³«¸ £ ¢¢´± ³¤«¸¯¤±¥®±¬¶ ±¤§®´²¨¦ £¨µ¤³®±¸¢®³±®«Ǿ³®£¨±¤¢³±¤²®´±¢¤ȃ±¤¢®µ¤±¸¤¥¥®±³²³®³§¤¡¤²³®¥ ®´± ¡¨«¨³¸Ǿ £ ³® ®¥¥¤± ¢®³± ¢³ £¬¨¨²³± ³¨® ²¤±µ¨¢¤²ȁ DEPARTMENT TASKS ΐȁ4§¤ - ³¤±¨ «² - ¦¤¬¤³ £ 0´±¢§ ²¨¦ $¤¯³ ²§ «« ¢®²¨²³¤³«¸ ®¡³ ¨ £ ¯±®¬®³¤ ͓¡¤²³ µ «´¤͓ ¯±®¢´±¤¬¤³ ®¯¯®±³´¨³¨¤² ¥®± «« ¯´±¢§ ²¤£ ¢®¬¬®£¨³¨¤² £ ²¤±µ¨¢¤² ´³¨«¨¹¤£ ¡¸ ³§¤ #¨³¸ ®¥ $¤³®ȁ Ȩ/¡©¤¢³¨µ¤ ΐȁΐȁΕȩ Αȁ4§¤ - ³¤±¨ «² - ¦¤¬¤³ £ 0´±¢§ ²¨¦ $¤¯³ ²§ «« ¤²³ ¡«¨²§ £ ¬ ¨³ ¨ ¯®«¨¢¨¤² £ ¯±®¢¤£´±¤² ³§ ³ ¢®²¨²³¤³«¸ «¤ £ ³§¤ ¤¥¥®±³ ³® ¯±¤µ¤³ ¶ ²³¤Ǿ ¥± ´£ Ǿ £ ¡´²¤ ¶§¤ ´³¨«¨¹¨¦ £ ¢¢¤²²¨¦ #¨³¸ ®¥ $¤³® ¥¨ ¢¨ « ±¤²®´±¢¤²ȁ 4§¤²¤ ¯®«¨¢¨¤² £ ¯±®¢¤£´±¤² ²§ «« «²® «¤ £ ³®¶ ±£² ¤¥¥¤¢³¨µ¤ £ ¤¥¥¨¢¨¤³ ³± ²¯ ±¤¢¸ ®¥ #¨³¸ ®¥ $¤³® ¯±®¢´±¤¬¤³ ®¯¯®±³´¨³¨¤²ȁ Ȩ/¡©¤¢³¨µ¤ ΐȁΐȁΓȩ Βȁ4§¤ - ³¤±¨ «² - ¦¤¬¤³ £ 0´±¢§ ²¨¦ $¤¯³ ²§ «« ¤²³ ¡«¨²§ ¤¥¥¨¢¨¤³ £ ¤¥¥¤¢³¨µ¤ ¬¤³§®£² ®¥ ¢®£´¢³¨¦ ¡´²¨¤²² ¶¨³§ ³§¤ #¨³¸ ®¥ $¤³®Ǿ £ ¬®µ¤ ³®¶ ±£² ¤§ ¢¤£ ´³¨«¨¹ ³¨® ®¥ µ ¨« ¡«¤ ³¤¢§®«®¦¨¢ « ²®«´³¨®² ¶§¨¢§ ¯±®¬®³¤ ³± ²¯ ±¤¢¸ £ ¤¥¥¨¢¨¤¢¸ ¨ #¨³¸ ®¥ $¤³® ¯±®¢´±¤¬¤³ ®¯¯®±³´¨³¨¤²ȁ Ȩ/¡©¤¢³¨µ¤² ΐȁΓȁΒǿ ΐȁΔȁΐ £ ΐȁΔȁΒȩ Γȁ4§¤ - ³¤±¨ «² - ¦¤¬¤³ £ 0´±¢§ ²¨¦ $¤¯³ ²§ «« ¤²³ ¡«¨²§ ¤¥¥¤¢³¨µ¤ ¯®«¨¢¨¤² ³§¤ ¯±®¬®³¤ ͓²´²³ ¨ ¡¨«¨³¸͓ ¨ «« #¨³¸ ®¥ $¤³® ¯±®¢´±¤¬¤³ ®¯¯®±³´¨³¨¤²ȁ Ȩ/¡©¤¢³¨µ¤ ΒȁΒȁΐȩ Δȁ4§¤ - ³¤±¨ «² - ¦¤¬¤³ £ 0´±¢§ ²¨¦ $¤¯³ ²§ «« ¤²³ ¡«¨²§ £ ¬ ¨³ ¨ ¤¥¥¤¢³¨µ¤ ¯ ±³¨¢¨¯ ³¨® ¶¨³§ ®³§¤± ¦®µ¤±¬¤³ « ¯±®¢´±¤¬¤³ £ ¢®³± ¢³¨¦ ¤³¨³¨¤²ȁ 4§¤ ²³ ¥¥ ²§ «« ¢´«³¨µ ³¤ ¤¥¥¤¢³¨µ¤ ±¤« ³¨®²§¨¯² ³§ ³ ¤²´±¤ ³§¤ #¨³¸ ®¥ $¤³® ®¡³ ¨² «®¦ȃ« ²³¨¦ ¢®³± ¢³´ « ¦±¤¤¬¤³²Ǿ ¶§¨¢§ «¤ £ ³® ¢®³¨´¨³¸ ¨ ³§¤ ¯±®¢´±¤¬¤³ ¯±®¢¤²²ȁ Ȩ/¡©¤¢³¨µ¤ ΔȁΑȁΑȩ 2009-10 2010-11 2010-11 2011-12 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES ΐȁ&®±¬ « ¡¨£² ¯±¤¯ ±¤£ȝ#¨³¸ - ¦¤± ΕΘΐΓΔΐΖΏΐΗΏ ¯¯±®µ « ¥®±¬² Αȁ0´±¢§ ²¤ ®±£¤± «¨¤² ¯±®¢¤²²¤£ ΐΐǾΑΘΕ ΐΒǾΗΏΏ ΐΐǾΏΔΕ ΐΑǾΔΘΏ Βȁ3³®¢ª ±¤°´¨²¨³¨®² ¥¨««¤£ ¯¤± ΒǾΘΏΗ ΔǾΓΏΏ ΒǾΒΗΔ ΓǾΑΏΏ ¤¬¯«®¸¤¤ 2009-10 2010-11 2010-11 2011-12 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES ΐȁ0´±¢§ ²¤ ®±£¤±² ¯±®¢¤²²¤£ ¨ Β £ ¸²ΐΏΏυΐΏΏυΐΏΏυ ΗΓυ Αȁ&®±¬ « ¡¨£² ¯±®¢¤²²¤£ ¨ ΕΏ £ ¸²ΗΔυΗΔυΘΏυ ΗΏυ Βȁ7 ±¤§®´²¤ ±¤°´¤²³¤£ ¬ ³¤±¨ «² ¨ ²³®¢ªΘΖυΘΖυΘΗυΘΗυ 167 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MATERIALS MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-102010-112010-112011-12 RESOURCESACTUALBUDGETESTIMATE ADOPTED Sale of Scrap Material$ 801$ 8,425$ 3,352$ 3,250 Postage Fees 59,262 82,910 55,792 54,570 Warehouse Sales 5,730,474 10,396,930 8,019,482 5,123,958 Miscellaneous Income 36,823 18,300 43,463 44,200 Cost of Service - General Fund 287,285 252,206 194,230 264,983 Cost of Service - Electric Fund 121,242 108,573 108,573 111,830 Cost of Service - Water Fund 78,891 70,648 70,648 72,767 Cost of Service - Wastewater Fund 63,940 57,259 57,259 58,977 Cost of Service - Solid Waste Fund 55,881 50,042 50,042 51,543 Cost of Service - Other Funds 128,394 133,631 115,825 119,300 Auction Proceeds 75,516 39,550 30,115 35,300 TOTAL REVENUES$ 6,638,509$ 11,218,474$ 8,748,781$ 5,940,678 Use of Reserves - - - 162,076 TOTAL RESOURCES$ 6,638,509$ 11,218,474$ 8,748,781$ 6,102,754 2009-102010-112010-112011-12 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Personal Services$ 875,895$ 966,306$ 826,687$ 940,054 Materials & Supplies 80,049 29,825 25,794 21,063 Inventory 5,108,205 10,007,740 7,483,017 4,895,140 Maintenance & Repair 17,843 20,452 16,502 16,652 Insurance 27,755 17,987 17,987 18,106 Miscellaneous 1,943 990 990 1,000 Operations 151,343 70,367 79,203 94,225 Debt Service 21,768 47,903 48,354 48,692 Transfers 68,655 56,904 73,774 67,822 Fixed Assets - - 93,314 - TOTAL EXPENDITURES$ 6,353,456$ 11,218,474$ 8,665,622$ 6,102,754 PERSONNEL2009-102010-112010-112011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Purchasing 8.00 8.00 8.00 7.00 Warehouse 5.50 5.50 5.50 5.00 TOTAL PERSONNEL 13.50 13.50 13.50 12.00 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ¤²³¨¬ ³¤ ±¤ϭ«¤¢³² ͡ΒȁΘ -¨««¨® ¡´£¦¤³ ¬¤£¬¤³Ǿ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ±¤£´¢³¨® ®¥ ΐȁΔ &4%͒²ȁ Ȩΐ&4% ¨ ³§¤ due to a one-time sale of Electric transformers. Purchasing division and 0.5 FTE in the Warehouse.) 168 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MATERIALS MANAGEMENT RESOURCES & EXPENDITURES RESOURCES $6,102,754 Miscellaneous Income 0.72% Auction Proceeds 0.58% Cost of Service Transfers 11.13% Use of Reserves 2.66% Warehouse Sales Sale of Scrap Material 83.97% 0.05% Postage Fees 0.89% EXPENDITURES $6,102,754 Inventory 80.21% Maintenance & Repair 0.27% Insurance 0.30% Personal Services 15.40% Miscellaneous 0.02% Operations 1.54% Debt Service 0.80% Transfers Materials 1.11% & Supplies 0.35% 169 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 170 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNAL SERVICE FUND FLEET MANAGEMENT FUND PROGRAM DESCRIPTION FleetManagementisresponsibleforprovidinghighquality,costeffectivepreventiveandcorrectivemaintenance,fuel £ϭ«¤¤³¶ ±¤§®´²¤ £¬¨¨²³± ³¨® £¢®²´«³¨¦onalltypesofequipmentfortheCityofDenton.Thedepartment providesforallareasofvehicleandequipmentdiagnosticsandrepairs,whileprovidinganextensivepreventative maintenanceprogramtoassuredependability,availability,safetyof³§¤ϭ«¤¤³ £isresponsibleforthecompleteup ϭ¨³³¨¦ ££¤¢ «²onallCityvehiclesandequipment.Thedepartmentisalsoresponsibleforfueldispensing operationsat³§¤#¨³¸͒²3¤±µ¨¢¤#¤³¤± £« £ϭ¨«««®¢ ³¨®²ȁ&«¤¤³3¤±µ¨¢¤²¯±®µ¨£¤² ¢®¬¯«¤³¤§¨²³®±¸ofvehicleand equipmentmaintenance/repaircosts,subletrepairs,laborcharges,andfuelusagetoCitydepartmentsonamonthly ¡ ²¨²Ǿ ´²¨¦ ¢®¬¯´³¤±¨¹¤£ ϭ«¤¤³ ¬ ¦¤¬¤³ ²¸²³¤¬ȁ DEPARTMENT TASKS 1.Parts / Warehouse Mgmt: Fleet Services administers issuing of parts for repairs and maintenance of City equipment . Fleet Services manages the warehouse contract for compliance and audits the vendors monthly billing of parts. (Objective 1.1.4) 6¤§¨¢«¤ !¢°´¨²¨³¨®ȝ $¨²¯®² «Ȁ &«¤¤³ 3¤±µ¨¢¤² ¯±®µ¨£¤² ²¯¤¢¨ϭ¨¢ ³¨® ¶±¨³¨¦ ²¤±µ¨¢¤² ¥®± ¤¶ µ¤§¨¢«¤ £ 2. equipment purchases. Fleet Services assists the user departments with evaluating and selecting equipment that ¡¤²³ ϭ¨³² ³§¤¨± ¡´²¨¤²² ¤¤£² £ ®¥¥¤±² £µ¨¢¤ ® ϭ«¤¤³ ´³¨«¨¹ ³¨®Ǿ ²¨¹¤ £ ´²¤¥´« «¨¥¤ȁ Ȩ/¡©¤¢³¨µ¤ ΑȁΒȁΓȩ 3.Vehicle Maintenance: Preventive Maintenance includes the scheduling and performance of routine maintenance to ensure maximum longevity and equipment safety. Corrective maintenance includes the performance of routine and emergency repairs to ensure the proper function and safety of the equipment and the maximum utilization of ³§¤ ϭ«¤¤³ȁ !² ¯ ±³ ®¥ ³§¤ ¡´²¨¤²²Ǿ &«¤¤³ 3¤±µ¨¢¤² ¯±®µ¨£¤² ¬®³§«¸ ¡¨««¨¦ £ ±¤¯®±³¨¦ ³® ³§¤ ´²¤± £¤¯ ±³¬¤³²ȁ (Objective 1.5.3) 4.Fuel Administration: Oversees the operation and the purchasing of fuel for all user departments. Provides the period monitoring and reporting required by the Texas Commission on Environmental Quality. As part of this business, Fleet Services provides monthly billing and reporting to departments and is responsible for the oversight of all fuel storage tanks and pump operations. (Objective 1.5.3) 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Diesel/ Bio Diesel purchased (gallons) 981,403 1,045,000 1,045,000 1,045,000 2.Unleaded / E-85 purchased (gallons) 254,156 250,000 250,000 250,000 3.Propane purchased (gallons) 1,923 8,000 6,000 10,000 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Vehicles to technicians 79:179:179:179:1 2.Technician Productivity (%) 80%85%80%85% 3.Mechanics on staff with ASE 75%85%100% 100% #¤±³¨ϭ¨¢ ³¨®² Ȩυȩ 171 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-102010-112010-112011-12 RESOURCES ACTUALBUDGETESTIMATE ADOPTED Fuel Sales $ 3,142,004$ 5,621,580$ 4,569,392$ 6,596,950 Parts Vehicle Maintenance 4,351,829 4,193,675 3,856,552 4,737,565 DCTA Fleet Maintenance - - - 1,173,708 Federal Transit Administration Grant - - - 450,000 Miscellaneous 24,606 1,300 95,888 1,300 Fleet Rental - 25,168 10,000 25,168 Fleet Admin Transfers 278,928 281,112 281,112 292,656 TOTAL REVENUES$ 7,797,367$ 10,122,835$ 8,812,944$ 13,277,347 Use of Reserves 684,555 - - - TOTAL RESOURCES$ 8,481,922$ 10,122,835$ 8,812,944$ 13,277,347 2009-102010-112010-112011-12 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Personal Services$ 1,622,836$ 1,617,033$ 1,617,033$ 2,295,344 Materials & Supplies 81,583 169,356 127,017 204,047 Inventory (Fuel only) 2,746,432 4,032,800 4,032,800 5,010,250 Maintenance & Repair 30,792 95,000 71,250 545,000 Insurance 141,469 142,132 142,131 83,652 Miscellaneous - 1,250,000 - 1,250,000 Operations 2,692,854 2,332,260 2,332,260 3,337,112 Interest Expense - 295 295 - Debt Service 274,620 272,173 272,173 258,558 Transfers 883,136 128,197 128,197 145,971 Fixed Assets 8,200 - - 140,000 TOTAL EXPENDITURES$ 8,481,922$ 10,039,246$ 8,723,156$ 13,269,934 PERSONNEL 2009-102010-112010-112011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED TOTAL PERSONNEL 21.00 21.00 21.00 31.00 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ (¤ µ¸ %°´¨¯¬¤³ Technician. ) ££¨³¨®Ǿ ³§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¦±¤¤¬¤³ ¶¨³§ $#4! ¥®± ϭ«¤¤³ maintenance. The DCTA maintenance agreement will result in an additional 9 FTE's to the Fleet fund. 172 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT RESOURCES & EXPENDITURES RESOURCES $13,277,347 DCTA Fleet Maintenance 8.80% Federal Transit Fleet Admin Transfers Parts Vehicle Administration Grant 2.20% Maintenance 35.70% 3.40% Miscellaneous 0.01% Fleet Rental 0.19% Fuel Sales 49.70% EXPENDITURES $13,269,934 Miscellaneous 9.42% Insurance 0.63% Debt Service 1.93% Maintenance & Repair Transfers Operations 25.15% 4.11% 1.10% Fixed Assets 1.06% Personal Services 17.30% Inventory (Fuel only) 37.76% Materials & Supplies 1.54% 173 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 174 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNAL SERVICE FUND RISK RETENTION FUND PROGRAM DESCRIPTION 4§¤2¨²ª- ¦¤¬¤³$¤¯ ±³¬¤³¨²±¤²¯®²¨¡«¤¥®±¨£¤³¨¥¸¨¦ £¤µ «´ ³¨¦¯®³¤³¨ «¤·¯®²´±¤²³®«®²²ȁ4§¨²¨² ¢§¨¤µ¤£¡¸£¤µ¤«®¯¨¦¯®«¨¢¨¤²Ǿ¯±®¢¤£´±¤²Ǿ £³± ¨¨¦³®¤«¨¬¨ ³¤ £ȝ®±¬¨³¨¦ ³¤³§¤¢®²³®¥¢« ¨¬² ²²®¢¨ ³¤£ ¶¨³§ ¸«®²²¤²ȁ2¨²ª- ¦¤¬¤³¨² «²®±¤²¯®²¨¡«¤¥®±³§¤ £¬¨¨²³± ³¨®®¥³§¤#¨³¸͒²¡¤¤¥¨³²¯±®¦± ¬ȁ4§¨² ¨¢«´£¤²¢®¬¯«¨ ¢¤¶¨³§ ¯¯«¨¢ ¡«¤« ¶²Ǿ¥´£ £³±¤£ «¸²¨²Ǿ £¯« ¨¦ȁ4§¤£¤¯ ±³¬¤³ £¬¨¨²³¤±²³§¤2¨²ª 2¤³¤³¨® &´£Ǿ (¤ «³§ )²´± ¢¤ &´£Ǿ £ 7¤««¤²² 0±®¦± ¬ȁ DEPARTMENT TASKS 0±®³¤¢³ ³§¤ ²²¤³² Ȩ§´¬ Ǿ ¯§¸²¨¢ «Ǿ ¥¨²¢ «ȩ ®¥ ³§¤ #¨³¸ ¥±®¬ «®²² £ £ ¬ ¦¤ ³§±®´¦§ ³§¤ ¨¬¯«¤¬¤³ ³¨® ®¥ ²®´£ ΐȁ ±¨²ª ¬ ¦¤¬¤³ ¯± ¢³¨¢¤²ȁ Ȩ/¡©¤¢³¨µ¤² ΐȁΐȁΐȁǿ ΐȁΐȁΓȁǿ ΐȁΑȁΒȁǿ ΐȁΑȁΓȁǿ ΐȁΒȁΒȁ £ ΐȁΔȁΑȁȩ )¢±¤ ²¤ ² ¥¤³¸ ¶ ±¤¤²² ¬®¦ #¨³¸ ¤¬¯«®¸¤¤²ȁ Ȩ/¡©¤¢³¨µ¤² ΐȁΐȁΐȁǿ ΐȁΑȁΓȁ £ ΐȁΒȁΒȁȩ Αȁ 2¤£´¢¤ ³§¤ ´¬¡¤± £ ²¤µ¤±¨³¸ ®¥ «®²³ȃ³¨¬¤ 7®±ª¤±²͒ #®¬¯¤² ³¨® ¢« ¨¬²Ǿ ³ȃ¥ ´«³ µ¤§¨¢«¤ ¢¢¨£¤³²Ǿ £ «¨ ¡¨«¨³¸ Βȁ ¢« ¨¬² ¥¨«¤£ ¦ ¨²³ ³§¤ #¨³¸ȁ Ȩ/¡©¤¢³¨µ¤² ΐȁΐȁΐȁǿ ΐȁΑȁΓȁǿ ΐȁΒȁΒȁǿ ΐȁΓȁΐȁǿ ΐȁΓȁΑȁ £ ΐȁΔȁΑȁȩ Γȁ0±®µ¨£¤ ¥®± ³§¤ ®¯³¨¬ « ¯±®³¤¢³¨® ®¥ #¨³¸ ¯±®¯¤±³¸ £ ¥¨ ¢¨ « ²²¤³² ¡¸ «¸¹¨¦ £ ¯±®¢´±¨¦ ¯¯±®¯±¨ ³¤ ¨²´± ¢¤ ¢®µ¤± ¦¤² £ ¤µ «´ ³¨¦ ²¤«¥ȃ¥´£¨¦ «³¤± ³¨µ¤²ȁ Ȩ/¡©¤¢³¨µ¤² ΐȁΐȁΐȁ £ ΐȁΔȁΑȁȩ Δȁ7®±ª ³® ¤²´±¤ ¢®¬¯«¨ ¢¤ ¶¨³§ ¯¯«¨¢ ¡«¤ ¥¤£¤± «Ǿ ²³ ³¤Ǿ £ «®¢ « « ¶²Ǿ ±´«¤² £ ±¤¦´« ³¨®² ² ³§¤¸ ±¤« ³¤ ³® ² ¥¤³¸ £ ¶®±ª¤±²͒ ¢®¬¯¤² ³¨®ȁ Ȩ/¡©¤¢³¨µ¤² ΐȁΑȁΒȁǿ ΐȁΑȁΔȁ £ ΐȁΒȁΒȁȩ 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES ΐȁ7®±ª¤±͒² ¢®¬¯¤² ³¨® ¢« ¨¬² ΐΒΕΐΏΏΐΑΘΐΑΏ Αȁ,¨ ¡¨«¨³¸ ¢« ¨¬² ¦ ¨²³ #¨³¸ ΐΑΕΐΐΏΐΐΖΐΑΔ Β,¨ ¡¨«¨³¸ ¢« ¨¬² ¥®± ³§¤ #¨³¸ ΓΔΔΏΓΔΓΔ 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 6¤§¨¢«¤ ¢¢¨£¤³² ΐȁ ΖΏΗΔΗΏΗΏ ,®²³ȃ³¨¬¤ ¨©´±¨¤² Αȁ ΓΓΒΏΓΏΓΏ 4± ¨¨¦ §®´±² ¯±®µ¨£¤£ Β ΐǾΕΏΏ ΐǾΔΐΕΐǾΕΏΏΐǾΕΏΏ 175 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RISK RETENTION FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-102010-112010-112011-12 RESOURCESACTUALBUDGETESTIMATEADOPTED Commercial Insurance$ 616,242$ 612,304$ 610,000$ 548,233 Self Insurance 1,171,458 1,497,895 1,496,000 1,273,956 Worker's Compensation 854,979 650,525 650,520 675,525 Interest Income 57,712 60,000 37,000 35,000 Other Revenues 33,469 70,000 46,000 - TOTAL REVENUES$ 2,733,860$ 2,890,724$ 2,839,520$ 2,532,714 Use of Reserves - - - 198,324 TOTAL RESOURCES $ 2,733,860$ 2,890,724$ 2,839,520$ 2,731,038 2009-102010-112010-112011-12 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 447,889$ 450,473$ 450,473$ 543,180 Materials & Supplies 6,263 10,750 10,739 17,300 Maintenance & Repair 115,893 155,000 154,845 170,102 Depreciation Expense - 1,200 1,199 1,200 Insurance 1,191,123 1,235,513 1,235,513 1,206,072 Miscellaneous 61,032 222,300 222,078 222,000 Operations 204,320 370,327 369,957 416,228 Cost of Service - General Fund - 112,221 66,848 124,794 Cost of Service-Materials Mgmt - 2,427 2,427 2,500 Cost of Service-Tech Services 31,876 21,406 21,406 27,662 TOTAL EXPENDITURES$ 2,058,396$ 2,581,617$ 2,535,485$ 2,731,038 PERSONNEL 2009-102010-112010-112011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 5.00 5.00 5.00 6.00 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³± ²¥¤± ³® ³§¤ '¤¤± « &´£ ¥®± 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ ¡¤¤ϭ¨³² «¤ µ¤ Attorney in the Legal Department.coordinator position. Also, funding of $68,750 for Risk Management Information System (RMIS) database software and $6,300 for a drug disposal kiosk. 176 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RISK RETENTION FUND RESOURCES & EXPENDITURES RESOURCES $2,731,038 Commercial Insurance 20.07% Self Insurance 46.65% Use of Reserves 7.26% Worker's Compensation 24.74% Interest Income 1.28% EXPENDITURES $2,731,038 Maintenance & Repair Materials & Supplies6.23% 0.63% Depreciation Expense 0.05% Cost of Service- Personal Services Materials Mgmt 19.89% 0.09% Insurance 44.16% Cost of Service - General Fund 4.57% Operations 15.24% Cost of Service- Tech Services 1.01% Miscellaneous 8.13% 177 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 178 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNAL SERVICE FUND HEALTH INSURANCE FUND PROGRAM DESCRIPTION TheHealthInsuranceFundwasestablishedforthe2007-08budgetasaninternalservicefundtoadministertheself- insuranceprogramthattheCitybeganonJanuary1,2008.ThisFundreceivesrevenueandpaysoutclaimsand/or premiumsforthehealth,dental,vision,long-termdisability,short-termdisability,life,supplementallife,andpost-65 ±¤³¨±¤¤ §¤ «³§ ¡¤¤ϭ¨³ ¯±®¦± ¬²ȁ DEPARTMENT TASKS 1.Develop, update, and administer competitive, responsive, and cost-effective health, pharmacy, life, long-term/short- ³¤±¬ £¨² ¡¨«¨³¸Ǿ £¤³ «Ǿ µ¨²¨®Ǿ £ ¶¤««¤²² ¡¤¤ϭ¨³² £ ¯±®¦± ¬²ȁ Ȩ/¡©¤¢³¨µ¤² ΐȁΐȁΐȁǿ ΐȁΐȁΑȁ £ ΐȁΑȁΑȁȩ 2.Increase health and wellness awareness among employees. (Objectives 1.2.2.; 1.2.5.; 1.3.2., and 1.3.3.) 3.Monitor the Health Insurance Fund to ensure appropriate expenditures and revenues in accordance with the contract and plan documents, as well as the employee eligibility data. (Objectives 1.1.4 and 1.2.5.) 4.$¤µ¤«®¯ ¯±®¦± ¬² £ ¡¤¤ϭ¨³ ¢§ ¦¤² ³§ ³ ¶¨«« §¤«¯ ¬ ·¨¬¨¹¤ ³§¤ µ «´¤ ®¥ ³§¤ §¤ «³§ £ ¡¤¤ϭ¨³ ¯±®¦± ¬² ¥®± ¡®³§ the City and for plan members. (Objectives 1.1.1.; 1.1.2.; 1.2.2.; 1.2.5. and 1.3.3.) 5.0¤±¥®±¬ ¥´«« ¡¤¤ϭ¨³ ¯±®¦± ¬ ´£¨³² ¤ ¢§ °´ ±³¤±ȁ Ȩ/¡©¤¢³¨µ¤² ΐȁΐȁΓȁ £ ΐȁΑȁΔȁȩ 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Short-term/long-term disability claims 31253630 2."¤¤ϭ¨³² ¨²²´¤² ±¤²®«µ¤£ 111140N/AN/A 3.Employees processed through new hire in- 81607580 processing 4Employee Terminations N/AN/A8880 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1."¤¤ϭ¨³ ¯±®¦± ¬ ´£¨³² ¢®£´¢³¤£ 5656 Employee Wellness Opportunities Ћ͵ 10101212 3.Health Insurance Fund Balance $4,227,559$1,400,000$3,500,000$3,500,000 179 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES HEALTH INSURANCE FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-102010-112010-112011-12 RESOURCESACTUALBUDGETESTIMATE ADOPTED Employee Contributions - Health$ 1,921,095 $ 2,005,690 $ 2,005,943 $ 2,133,620 Employee Contributions - Dental 647,740 657,000 694,165 709,580 Employee Contributions - Vision 94,648 95,110 95,937 97,150 Employee Contributions - STD 111,980 106,500 102,543 100,100 Retiree Contributions 495,604 429,680 480,000 480,000 City Contributions - Health Insurance 12,353,612 13,018,119 12,256,373 13,845,902 City Contributions - LTD 203,433 208,100 187,800 132,500 City Contributions - Life Insurance 298,538 297,470 282,621 279,850 Pharmacy Rebates 129,798 107,050 125,000 125,000 Stop Loss Recovery 630,000 439,560 800,000 500,000 Other 45,155 - 25,000 25,000 Transfer of GASB 45 Reserves 2,706,841 - - - TOTAL REVENUES$ 19,638,444 $ 17,364,279 $ 17,055,382 $ 18,428,702 Use of Reserves - 593,938 - 96,160 TOTAL RESOURCES$ 19,638,444 $ 17,958,217 $ 17,055,382 $ 18,524,862 2009-102010-112010-112011-12 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Long Term Disability$ 206,549$ 208,100$ 150,253$ 132,500 Life Insurance 285,963 297,470 282,419 279,850 Short Term Disability 105,516 106,500 102,543 100,100 Dental Insurance 645,560 657,000 694,165 709,580 Vision Insurance 91,864 95,110 95,937 97,150 Health Insurance 15,710,233 15,994,037 16,091,220 17,205,682 Clinic Start up Cost - 600,000 200,000 - TOTAL EXPENDITURES$ 17,045,685$ 17,958,217$ 17,616,537$ 18,524,862 MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 The budget includes an average 8.0% increase in employee health 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¨¢±¤ ²¤² ¨ ¤¬¯«®¸¤¤ §¤ «³§ ¨²´± ¢¤ insurance premiums. In addition the proposed budget includes premiums. $600,000 of funding for construction and start up costs associated with the new Health and Wellness center for employees. 180 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES HEALTH INSURANCE FUND RESOURCES & EXPENDITURES RESOURCES $18,524,862 City Contributions -LTD 0.72% City Contributions - Life Insurance 1.51% Pharmacy Rebates 0.67% City Contributions - Stop Loss Recovery 2.70% Health Insurance 74.75% Use of Reserves 0.52% Other 0.13% Employee Contributions - Health 11.52% Employee Contributions - Dental 3.83% Employee Contributions - Employee Contributions - Retiree Contributions STD Vision 2.59% 0.54% 0.52% EXPENDITURES $18,524,862 Long Term Disability 0.72% Health Insurance 92.88% Life Insurance 1.51% Short Term Disability 0.54% Dental Insurance 3.83% Vision Insurance 0.52% 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 SPECIAL REVENUE FUND STREET IMPROVEMENT FUND PROGRAM DESCRIPTION TheStreetImprovementfundisresponsibleforrepairingpotholes,utilitycutsandminorstreetfailures,cracksealing, aswellasmajoroverlaysandtotalstreetreconstruction.Thedepartmentrespondstocitizenrequests,provide emergency response, review new development, and assure compliance with federal, state, and local standards. DEPARTMENT TASKS 1.Protect the investment in public streets by using the OCI Index to determine preventative maintenance and ±¤¢®²³±´¢³¨® ¶§¨«¤ ²³ ¸¨¦ ¢®¬¬¨³³¤£ ³® ¨¬¯±®µ¨¦ ¤¥ϭ¨¢¨¤¢¸ £ ¯±®£´¢³¨µ¨³¸ȁ Ȩ/¡©¤¢³¨µ¤² Αȁΐȁΐ £ ΑȁΐȁΑȩ 2.%²´±¤ ³¨¬¤«¸ ¢®¬¯«¤³¨® ®¥ ¯±®©¤¢³² ¡¸ ¤¥¥¤¢³¨µ¤«¸ ¨¢±¤ ²¨¦ ¨ȃ§®´²¤ ¯±®£´¢³¨µ¨³¸ ¡¸ ¤¥ϭ¨¢¨¤³«¸ ¢®®±£¨ ³¨¦ subcontractors on all construction, projects, signal upgrades and pavement markings. (Objective 2.1.4) 3.Improve departmental response to inclement weather conditions, citizens requests and assisting other departments such as utility cuts, sanding, barricading and signage to maintain the highest quality of street services. (Objectives 1.3.3 and 2.3.3) 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Street Base failures, Utility Cuts (Square 230,728/ 15235,000/16235,000/16250,000/18 Feet)/Reconstruction (Lane Mile) 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Asphalt Purchased in tons 35,55070,00047,00060,000 Curb & Gutter Repaired (Linear Feet) 2.12,72811,50017,12019,199 183 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES STREET IMPROVEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-102010-112010-112011-12 RESOURCESACTUALBUDGETESTIMATEADOPTED Street Cut Reimbursements$ -$ -$ -$ 315,180 Bond Sale Savings - - - 156,775 Franchise - Atmos Gas - - - 492,814 Franchise - Charter Communications - - - 159,898 Franchise - CoServ Electric - - - 82,895 Franchise - TXU Electric - - - 30,949 Franchise - CoServ Gas - - - 61,414 Franchise - Miscellaneous Cable - - - 367,827 ROW - DISD FIBER - - - 11,579 Franchise - Verizon - - - 300,799 Franchise - Telecommunications - - - 86,527 Franchise - DMU Electric - - - 2,553,932 Franchise - DMU Water - - - 623,451 Franchise - DMU Wastewater - - - 413,016 Franchise - Solid Waste - - - 473,392 Franchise - Airport - - - 14,745 Transfer from General Fund - - - 921,779 TOTAL REVENUES$ -$ -$ -$ 7,066,972 Use of Reserves - - - - $ -$ -$ -$ 7,066,972 TOTAL RESOURCES 2009-102010-112010-112011-12 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ -$ -$ -$ 1,825,754 Materials & Supplies - - - 65,550 Maintenance & Repairs - - - 3,613,230 Insurance - - - 37,163 Miscellaneous - - - 4,550 Operations - - - 516,770 Transfers - - - 82,176 TOTAL EXPENDITURES$ -$ -$ -$ 6,145,193 PERSONNEL 2009-102010-112010-112011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL - - - 27.00 MAJOR BUDGET ITEMS FY 2010-11 FY 2011-12 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ¢±¤ ³¨® ®¥ ²¯¤¢¨ « ±¤µ¤´¤ ¥´£ to account for street operations. A one time transfer from the General Fund of $921,779 is included to establish a beginning fund balance and represents 15% of budgeted expenditures for FY 2011-12. 184 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES STREET IMPROVEMENT FUND RESOURCES & EXPENDITURES RESOURCES $7,066,972 Transfer from General Fund 13.04% Franchise Fees 80.28% Street Cut Reimbursements 4.46% Bond Sale Savings 2.22% EXPENDITURES $6,145,193 Operations Transfers 8.41% 1.34% Miscellaneous 0.07% Insurance 0.60% Personal Services 29.71% Materials & Supplies 1.07% Maintenance & Repairs 58.80% 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 SPECIAL REVENUE FUND RECREATION FUND PROGRAM DESCRIPTION 4§¤±¤ ±¤ ϭ¨µ¤ £¨µ¨²¨®² ¶¨³§¨ 0 ±ª² £ 2¤¢±¤ ³¨®ȁ !£¬¨¨²³± ³¨® ²´¯¯®±³² ³§¤ $¤¯ ±³¬¤³ ³§±®´¦§ ²³± ³¤¦¨¢ ¯« ¨¦Ǿ #)0 planning and design, budgeting, and purchasing. Leisure Services provides a variety of activities, programs and opportunities to a broad demographic segment of the population. Park Maintenance provides horticultural services for all City facilities and maintains the park infrastructure. The Aquatics Division operates Water Works Parks, the Natatorium, and the Civic Center Pool. DEPARTMENT TASKS 1.Ensure access to parks and services for all Denton residents regardless of race, gender, age, income or physical abilities. (Objective 1.4.1-3; 2.3.5; 4.1.3; 4.2.4; 4.3.1-4) 2.Meet or exceed the expectations of our customers through proactive communications and the continuous improvement of our services and parks. (Objective 1.2.2-4; 1.4.1-3; 2.1.4; 2.2.3; 2.3.5; 2.5.1, 3.3.4; 4.1.3, 4.3.1-4) 3.Involve citizens, organizations, volunteers and businesses in the planning and implementation of projects, programs and events to further the organization mission. (Objective 1.2.2-4; 1.4.1-3; 2.3.5; 2.5.1, 3.3.4; 4.1.3; 4.2.1-5; 4.3.1-4) 4.Maintain the park infrastructure to provide excellence in park amenities, horticultural services and to further the City's ¡¤ ´³¨ϭ¨¢ ³¨® ¤¥¥®±³²ȁ Ȩ/¡©¤¢³¨µ¤ ΑȁΐȁΓǿ ΑȁΑȁΒǿ ΑȁΒȁΔǿ ΑȁΔȁΐǾ ΒȁΒȁΓǿ ΓȁΐȁΒǾ ΓȁΒȁΐȃΓȩ 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.2,3962,4442,256 2,396 Acres Maintained by Park Maintenance 2N/AN/A214 N/A *Lane Miles Maintained by Park Maintenance 3Total Attendance at Parks & Rec Facilities1,100,0001,100,0001,120,000 1,100,000 4Total Registrants62,50062,50063,000 62,500 2009-10 2010-11 2010-11 2011-12 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Acres/Park Maint per full-time equivalent 55.2555.2564.3167.63** 2.Leisure Srv Satisfaction surveys: rating (1-5)4.85/2,5004.85/2,5004.85/2,5004.85/2,500 (average rating / # of surveys taken) ȴ#§ ¦¤ ¥±®¬ ¢±¤² ³® « ¤ ¬¨«¤² ® ±¨¦§³² ®¥ ¶ ¸ ³® ±¤ϭ«¤¢³ ¢®²³ ³ ¢§ ¦¤² ³® ¬ ¨³¤ ¢¤ ¦±¤¤¬¤³² between The City, County, and State areas of operation. This also coincides with The City of Denton Code. ** additional lane miles is equivalent to 314 acres 187 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RECREATIONFUND Y RESOURCEANDEXPENDITURESUMMAR 201112 200910201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES 200910201011201011201112 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY201011FY201112 188 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RECREATIONFUNDRESOURCES&EXPENDITURES RESOURCES $1,605,351 EXPENDITURES $1,605,351 189 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 TOURIST&CONVENTIONFUND RESOURCE&EXPENDITURESUMMARY 201112 200910201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY201011FY201112 191 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES POLICECONFISCATIONFUND RESOURCE&EXPENDITURESUMMARY 201112 200910201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY201011FY201112 192 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRAFFICSAFETYFUND RESOURCE&EXPENDITURESUMMARY 201112 200910201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY201011FY201112 193 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NONAIRPORTGASWELLFUND RESOURCE&EXPENDITURESUMMARY 201112 200910201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY201011FY201112 194 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PARKSGASWELLFUND RESOURCE&EXPENDITURESUMMARY 201112 200910201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY201112 FY201011 195 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TREEMITIGATIONFUND RESOURCE&EXPENDITURESUMMARY 201112 200910201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALRESOURCES TOTALRESOURCES 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY201011FY201112 196 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC EDUCATION GOVERNMENT (PEG) FUND RESOURCE & EXPENDITURE SUMMARY 2011-12 2009-10 2010-11 2010-11 2011-12 RESOURCESACTUALBUDGETESTIMATE ADOPTED Subscriber Fees$ 156,448$ 152,000$ 253,000$ 285,000 Charter Grant 50,000 - - - Miscellaneous Fees 515 1,000 1,000 - TOTAL REVENUES$ 206,963$ 153,000$ 254,000$ 285,000 Use of Reserves - 56,722 - - TOTAL RESOURCES$ 206,963$ 209,722$ 254,000$ 285,000 2009-10 2010-11 2010-11 2011-12 ESTIMATE EXPENDITURES ACTUALBUDGETADOPTED (1) Personal Services $ 30,162$ 34,700$ 34,700$ - Materials and Supplies 2,360 1,633 1,633 2,500 Maintenance & Repair 34,411 - 45,200 147,325 Miscellaneous 500 500 - Operations 7,757 46,189 46,189 38,927 Cost of Service Transfer - General Fund 7,609 6,500 6,500 84,175 Fixed Assets 57,892 120,200 75,000 - TOTAL EXPENDITURES$ 140,191$ 209,722$ 209,722$ 272,927 PERSONNEL 2009-10 2010-11 2010-11 2011-12 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED (2) TOTAL PERSONNEL 1.50 1.50 1.50 - (1) Personal services are funded from Charter Grant monies. (2) PEG Fund FTEs were not previously provided in the position summary. MAJOR BUDGET ITEMS FY 2010-11FY 2011-12 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ±¤£´¢³¨® ®¥ ³§¤ ´ « #§ ±³¤± ¦± ³ ®¥ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ®¤ȃ³¨¬¤ ³± ²¥¤± ®¥ ͡ΐΐǾΐΖΔ ³® ±¤¨¬¡´±²¤ $50,000.the General Fund for prior year expenses related to the ¤·³¤²¨® ®¥ '± £¤ ϭ¨¡¤± ³® ³§¤ 2®¡²® 2 ¢§ $¤µ¤«®¯¬¤³ȁ The budget includes $75,000 for Public Access equipment 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ΐȁΔ &4%͒² ³® ³§¤ '¤¤± « &´£ purchases.and the transfer of $73,000 of remaining Charter Grant monies which are designated to pay for the salaries of these positions. The budget includes $50,000 for contributions to 4 PEG channels which include; UNT, TWU, Denton ISD, and Public Access. 197 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MCKENNATRUSTFUND RESOURCE&EXPENDITURESUMMARY 201112 200910201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY201011FY201112 198 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PARKLANDDEDICATIONTRUST RESOURCE&EXPENDITURESUMMARY 201112 200910201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY201011FY201112 199 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PARKDEVELOPMENTTRUST RESOURCE&EXPENDITURESUMMARY 201112 200910201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY201011FY201112 200 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES DOWNTOWNTAXINCREMENTFINANCINGFUND RESOURCE&EXPENDITURESUMMARY 201112 200910201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY201011FY201112 201 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MISCELLANEOUSSPECIALREVENUEFUND RESOURCE&EXPENDITURESUMMARY 201112 200910201011201011201112 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 200910201011201011201112 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES MAJORBUDGETITEMS FY201011FY201112 202 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GRANTS BUDGET EXPENDITURE SUMMARY 2011-12 DESCRIPTION Thegrantsbudgetisasummaryoflocal,stateandfederalgrantsawardedtotheCityofDenton.Grantsareawardedtosupport programs in the City and are not funded with City resources. GRANTEXPIRATIONGRANTUNSPENT GRANT NAME YEARDATEAMOUNTTYPEAMOUNT Community Development Block Grant2004-05- 1,026,421 Federal 16,246 Community Development Block Grant2007-08- 897,709 Federal 235,759 Community Development Block Grant2008-09- 875,933 Federal 252,220 Community Development Block Grant2009-10- 896,380 Federal 167,454 Community Development Block Grant2010-11- 975,447 Federal 556,483 Community Development Block Grant2011-12- 822,975 Federal 775,447 Sub-Total CDBG$ 5,494,865$ 2,003,609 HOME Investment Partnership Grant2003-04-$ 622,867Federal$ 3,330 HOME Investment Partnership Grant2004-05- 672,160 Federal 5,006 HOME Investment Partnership Grant2005-06- 579,461 Federal 109,220 HOME Investment Partnership Grant2007-08- 542,079 Federal 219,967 HOME Investment Partnership Grant2008-09- 524,560 Federal 167,108 HOME Investment Partnership Grant2009-10- 582,756 Federal 6,023 HOME Investment Partnership Grant2010-11- 578,028 Federal 589,924 HOME Investment Partnership Grant2011-12- 510,255 Federal 498,255 Sub-Total HOME$ 4,612,166$ 1,598,833 Total Community Development$ 10,107,031$ 3,602,442 2009 UASI 2009-104/15/2012 155,850 Federal 87,860 2009UASI - LEAP 2009-104/15/2012 145,800 Federal 63,000 2010 UASI 2010-117/31/2012 297,072Federal 257,486 2010 SHSP 2010-117/31/2012 77,700 Federal 77,700 Public Safety Traning Facility2009-1012/25/2010 350,738 Federal 350,738 2009 Congressional Setaside2009-106/30/2012 500,000 Federal 500,000 2010 Congressional Setaside2010-119/30/2013 1,000,000 Federal 1,000,000 STEP Comprehensive2011-129/30/2012 110,000 Federal 110,000 Emergency Management Performance Grant2011-129/30/2012 80,993 Federal 80,993 Total Public Safety$ 2,718,153$ 2,527,777 Downtown Transit Center2007-08-$ 3,109,690Federal$ 234,000 %0! "±®¶ϭ¨¤«£²2008-099/30/2012 63,000 Federal 20,000 EECBG (ARRA)2009-109/27/2012 1,117,000 Federal 175,000 CWA 319 Grant2009-108/31/2012 405,291 Federal 325,000 Summer Food Grant2011-129/30/2012 140,000 Federal 140,000 Airport RAMP Grant2011-128/31/2012 50,000 State 50,000 Total Other$ 4,884,981$ 944,000 Grand Total$ 17,710,165$ 7,074,219 203 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 PROFILE OF DENTON 2011- 12 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 94.902 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 With an estimated population of 115,662 Denton is a cities in the region that have more than half their unique community in a high-growth area, but with a residents living and working long history as the county seat and a major city in in the same city (Census Denton County. It was founded in 1857 so that 2000). residents would have a county seat near the center of the county. Our historic downtown is the heart of The City has been a driving $¤³®ǿ ³§¤ ²°´ ±¤ £ ²´±±®´£¨¦ ²³±¤¤³² ±¤ ϭ¨««¤£ force in organizing the every day and night with residents and visitors who Denton County come there for work and shopping, to dine, and to Transportation Authority enjoy civic events, theater and clubs with live music. (DCTA), the only regional rail authority organized in a Since the 19th Texas county that joins a century, Denton highly urban county with has been a major established transportation higher education authority. During the center. It is the summer of 2011 DCTA began light rail service home of two between Denton and Carrollton. The DCTA provides major state connectivity to the Dallas Area Rapid Transit universities, the Authority (DART). University of North Texas Denton has a growing municipal airport with over . The 200 acres available for public/private investment. combined student population of these two The recent installation of the new runway extension universities is approximately 50,800. and taxiway lighting system at the Denton Airport greatly enhances the safety of Denton-based and Denton is rapidly becoming a major center for µ¨²¨³¨¦ ¯¨«®³²ȁ #®³±®««¤£ ¡¸ ³§¤ ¤¶ &!!ȃ¢¤±³¨ϭ¨¤£ medical services. Its two major hospitals, Denton ¨± ³± ¥ϭ¨¢ ¢®³±®« ³®¶¤±, the system provides pilots Regional Medical Center and Presbyterian Hospital of with three lighting intensities that enable safe Denton, have been joined by a wide range of specialty runway environments, day or night, regardless of hospitals, surgery and treatment centers, and weather conditions. The increased safety margins of outpatient clinics. These facilities draw patients from the control tower translate to increased visitors, all over North Texas and from southern Oklahoma. businesses, growth, and greater prosperity for Denton. 205 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES City of Denton Fast Facts: Many performing groups provide Denton with an Form of Government Council-Manager endless supply of cultural and entertainment opportunities. The Greater Denton Arts Council, Area Denton Community Theater, Denton Civic Ballet, 94.902 square-miles Denton Light Opera Company, Bach Society, UNT Date of Incorporation College of Music, UNT Dance and Drama Department, September 26, 1866 and TWU Dance and Theater Arts Department top the Average Unemployment Rate (Denton County) list. In addition, year-round festivals and events draw 6.6% thousands of visitors from outside the Denton area. Total City Full-Time Equivalents (FTE) Denton offers a myriad of recreational activities. For 1,363.43 boating enthusiasts, there are two large area lakes, By the Numbers: Lake Lewisville to the south and Lake Ray Roberts to Parks the north, both within 20 minutes of Denton. For race 30 enthusiasts, Texas Motor Speedway, which is part of the NASCAR circuit, is just 16 miles south of Denton Parks Acreage on I-35W. The City of Denton maintains 30 parks and 1,209.86 open spaces and eight recreational facilities that offer expansive leisure opportunities and appeal to Libraries everyone from 3 rock climbers to Library Circulation Items jazz enthusiasts. 366,912 The City Parks and Recreation Fire Stations Department has 7 won the National Gold Medal Fire Fighters Award for 148 Excellence three Police Stations times. In May 2003, Denton opened Water Works 1 Park, an Aquatics Center with indoor and outdoor pools and a water recreation park a partnership 0®«¨¢¤ /¥ϭ¨¢¤±² between the City of Denton and the Denton 154 Independent School District. Solid Waste Customers Community leaders are passionate about planning for 30,077 the future. Evidence of that is seen in their approach to light rail and transit-oriented development, Electric Meters Maintained 48,024 overwhelming support of bond elections to provide Street Lights continued commitment to economic development 6,996 through business, higher education and government partnerships. Lane Miles of Streets Maintained 1,243 Building Permits Issued (Total) 823 Annual Water Production 7.3 Billion Gallons Miles of Water Main 560 Annual Wastewater Discharge 4.9 Billion Gallons Miles of Wastewater Main 496 206 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 0510Miles = 1" North Texas Dallas/Forth Worth Metroplex / Pilot Point Sanger Anna Weston Celina Blue Ridge Aubrey Melissa Krugerville Krum Prosper Cross Roads Decatur New Hope Lincoln Park Denton McKinney Princeton Oak Point Lowry Crossing PonderFarmersville Little Elm Shady Shores Frisco Hackberry Fairview Corinth Lakewood Village DISH Lake Dallas Allen Argyle New Fairview Hickory Creek Lucas Corral City Copper Canyon Highland Village The Colony Justin Bartonville Northlake Boyd Rhome Josephine Double Oak Parker Wylie HebronPlano Aurora St. Paul Nevada Lewisville Lavon Flower Mound Murphy Roanoke Trophy Club Newark Briar CDPCarrollton Westlake Royse City Sachse Richardson Addison HasletCoppell Pecan Acres CDP Southlake Fate Reno Mobile City Keller Farmers Branch Pelican Bay Grapevine Rowlett Garland Eagle Mountain CDP Rockwall AzleColleyville Watauga Saginaw North Richland HillsIrving University Park McLendon-Chisholm Heath Euless Blue Mound Bedford Highland Park Hurst Lakeside Haltom City Lake Worth Sunnyvale Richland Hills Sansom Park Dallas River Oaks Mesquite Westworth Village Grand Prairie Forney White Settlement Terrell Cockrell Hill Westover Hills Balch Springs Pantego Fort Worth Talty Arlington Dalworthington Gardens Aledo Benbrook Seagoville Forest Hill Edgecliff Village Hutchins Duncanville Kennedale Crandall Everman DeSotoWilmer Lancaster Combine Kaufman Cedar Hill Rendon CDP Crowley Mansfield Glenn Heights Ferris Cresson Oak Grove Ovilla Burleson Scurry Red Oak Oak Leaf Pecan Hill Briaroaks Midlothian Cross Timber Cottonwood Rosser Joshua Godley Palmer Venus Waxahachie Alvarado Keene Garrett Cleburne Ennis Maypearl Alma Bardwell Grandview Rice Rio Vista Italy Emhouse Powell Milford Barry Blooming Grove Corsicana Frost 207 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TOP 10 TAXPAYERS Organization #¤±³¨ϭ¨¤£ 6 «´¤ #®«´¬¡¨ -¤£¨¢ « #¤³¤± ®¥ $¤³® ͡ΖΗǾΏΔΓǾΑΕΏ 0 ¢¢ ±Ǿ )¢ ͡ΕΏǾΓΐΗǾΓΖΓ )« £ 7¤²³¤± $¤³® #±®²²¨¦ ͡ΓΔǾΒΗΗǾΗΘΓ #¸¯±¤²² $¤³® 3³ ³¨® ͡ΒΗǾΗΏΒǾΒΗΘ 6¤±¨¹® 3®´³§¶¤²³ ͡ΒΒǾΑΘΑǾΖΘΏ '¤« 4¨¬¡¤±«¨ª² ͡ΑΓǾΐΘΖǾΐΕΔ $¤³® %£´¢ ³¨® « (®´²¨¦ #®±¯ȁ ͡ΑΒǾΓΑΒǾΑΗΏ ' ³¤¶ ¸ ³ $¤³® ,,# ͡ΑΏǾΓΏΒǾΗΏΑ #., 2¤³¨±¤¬¤³Ȩ.ȁ 4¤· ² (®²¯¨³ «ȩ ͡ΑΏǾΑΗΒǾΕΏΏ 2 ¦¤ 4¤· ² 0±®£´¢³¨® ,,# ͡ΐΗǾΐΐΓǾΔΓΑ CERTIFIED VALUES BY PROPERTY CLASS Tangible Personal, Other 24% Single Family Undeveloped 46% 2% C ommercial/ Industrial 19% aǒƌƼ-Family 9% 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 ΑΏΏΑ͡ ΒǾΖΏΒǾΓΐΑǾΔΐΔ͡ ΏȁΔΓΗΐΔΘȁΘΗυΘΗȁΔΖυ ΑΏΏΒ͡ ΓǾΏΓΑǾΑΏΑǾΗΖΐ͡ ΏȁΔΓΗΐΔΘȁΐΔυΘΗȁΓΖυ ΑΏΏΓ͡ ΓǾΒΖΓǾΘΓΒǾΗΒΐ͡ ΏȁΔΘΗΐΔΗȁΑΒυΘΗȁΒΒυ ΑΏΏΔ͡ ΓǾΖΗΘǾΒΖΕǾΗΐΐ͡ ΏȁΕΏΗΐΔΘȁΓΖυΘΖȁΕΗυ ΑΏΏΕ͡ ΔǾΓΓΐǾΑΑΗǾΘΏΘ͡ ΏȁΕΑΕΔΑΐΒȁΕΐυΘΗȁΑΕυ ΑΏΏΖ͡ ΕǾΏΗΘǾΓΘΘǾΖΖΔ͡ ΏȁΕΕΕΔΑΐΐȁΘΐυΘΖȁΘΗυ ΑΏΏΗ͡ ΕǾΑΘΐǾΒΔΘǾΐΐΑ͡ ΏȁΕΕΕΔΑΒȁΒΐυΘΗȁΖΘυ ΑΏΏΘ͡ ΕǾΒΑΖǾΘΏΘǾΏΑΑ͡ ΏȁΕΕΕΔΑΏȁΔΗυΘΗȁΘΔυ ΑΏΐΏ͡ ΕǾΑΒΏǾΐΐΖǾΘΔΗ͡ ΏȁΕΗΘΖΔȃΐȁΔΔυΘΗȁΘΘυ ΑΏΐΐ͡ ΕǾΓΐΑǾΒΖΔǾΏΏΓ͡ ΏȁΕΗΘΖΔΑȁΘΒυȴȴ ȴȴ 0¤±¢¤³ ¦¤ µ ¨« ¡«¤ *´«¸Ǿ ΑΏΐΑȁ CERTIFIED ASSESSED VALUES ΖǾΏΏΏ ΕǾΏΏΏ ΔǾΏΏΏ ΓǾΏΏΏ ΒǾΏΏΏ ΑǾΏΏΏ ΐǾΏΏΏ Ώ ΑΏΏΑ ΑΏΏΒ ΑΏΏΓ ΑΏΏΔ ΑΏΏΕ ΑΏΏΖ ΑΏΏΗ ΑΏΏΘ ΑΏΐΏ ΑΏΐΐ 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 $100Value Over (1) Value YearPropertyPropertyValue *ValuationPrior Year 2002$ 3,017,648,478$ 685,764,037$ 3,703,412,515$ 3,756,343,085$ 0.548159.38% 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% 20105,573,270,071656,847,8876,230,117,9586,360,138,0280.68975-1.15% 20115,570,767,137841,607,8676,412,375,004N/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 « 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 ΑΏǾΓΕΕǾΖΖΑΐȁΔΏυ͡ ΕǾΓΕΒǾΑΓΔǾΓΘΗ͡ ΏȁΕΕΕΔΑ͡ ΓΒǾΏΖΗǾΗΑΓ͡ ΕΒǾΔΓΔǾΔΘΕ ΑΏΏΘȃΐΏ͡ ΑΏǾΓΗΒǾΓΐΗΐȁΔΏυ͡ ΕǾΓΒΒǾΘΗΘǾΔΔΒ͡ ΏȁΕΕΕΔΑ͡ ΓΑǾΗΗΒǾΗΑΖ͡ ΕΒǾΒΕΖǾΑΓΔ ΑΏΐΏȃΐΐ͡ ΑΑǾΗΖΐǾΑΗΐΐȁΔΏυ͡ ΕǾΒΕΏǾΐΒΗǾΏΑΗ͡ ΏȁΕΗΘΖΔ͡ ΓΒǾΗΕΘǾΏΔΑ͡ ΕΕǾΖΓΏǾΒΒΒ ΑΏΐΐȃΐΑȴȴ͡ ΑΒǾΓΓΕǾΔΖΗΐȁΔΏυ͡ ΕǾΓΐΑǾΒΖΔǾΏΏΓ͡ ΏȁΕΗΘΖΔ͡ ΓΓǾΑΑΘǾΒΔΖ͡ ΕΖǾΕΖΔǾΘΒΔ ȴȴ 3 «¤² 4 · ¨² ¡´£¦¤³¤£ ¬®´³ £ 0±®¯¤±³¸ 4 · ¨² ¢³´ « «¤µ¸ ¬®´³ȁ Combined Tax Chart ͡ΗΏ ͡ΖΏ ͡ΕΏ ͡ΔΏ 0±®¯¤±³¸ 4 · ͡ΓΏ 3 «¤² 4 · ͡ΒΏ ͡ΑΏ ͡ΐΏ ͡Ώ ΑΏΏΒ ΑΏΏΓ ΑΏΏΔ ΑΏΏΕ ΑΏΏΖ ΑΏΏΗ ΑΏΏΘ ΑΏΐΏ ΑΏΐΐ ΑΏΐΑ 211 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MAJOR EMPLOYERS Approximate Number of Employer*DescriptionEmployees University of North TexasHigher Education 7,949 Denton Independent School DistrictEducation 2,600 Denton State SchoolMental Healthcare 1,533 Diesel Trucks 1,450 Denton CountyGovernment 1,441 City of DentonGovernment 1,319 FEMA (Regional HQ & Call Center)Government-Federal 300 constant up to 1,100 Texas Womens UniversityHigher Education 855 Denton Regional Medical CenterHospital/Healthcare 850 Presbyterian Hospital of DentonHospital/Healthcare 800 Sally Beauty Company International HeadquartersBeauty Supply Distributor 750 Thermadyne Industries-Victor Equipment/TwecoWelding Equipment 600 Anderson MerchandisersDistribution 450 Progressive Industries MHMR Government-State Agency 302 James Wood Auto ParkCar/Truck Sales/Service 280 NuconSteelSteel Manufacturing 200 Senior Care Health and Rehabilitation CenterRetirement/Rehabilitation 200 Morrison MillingFlour Grain Mill 200 United Copper IndustriesCopper Wire 196 Denton Rehabilitation and Nursing CenterRetirement/Rehabilitation 180 Wells FargoFinancial Institution 175 Austin Baker IndustriesAutomotive Air Conditioning Parts 170 Jostens Class Ring Manufacturer 167 Tetra PackAseptic Packaging 165 Safety Kleen SystemsChemical Recycling 164 Skyview Living Center of DentonICF/MR Residential Care Facility 150 DeCrane Aerospace Precision Pattern InteriorsJet Interior Manufacturing 150 DATCUFinancial Institution 150 The VintageRetirement/Nursing Home 140 Mayhill Hospital Hospital/Healthcare 130 Lake Forest Good Samaritan VillageRetirement Center 130 Denton Good Samaritan VillageRetirement Center 125 General Telemarketing International Call Center 120 Denton Publishing CompanyNewspaper 106 Ben E. Keith BeersDistribution 103 Integrated Alliance, LP Call Center 100 Mayday Manufacturing/Tailwind TechnologiesAerospace Machined Parts 100 North Texas HospitalHospital/Healthcare 100 Hulcher ServicesRailroad Emergency Response 100 Starlite SignSign Manufacturer 100 Business Air/Jetworks Air center FBO & Aircraft Sales, Paint & Interiors 90 North Central Texas WorkforceGovernmental Organization 90 Texas Department of TransportationGovernment-State Agency 90 C&G ElectricElectric Contractor 85 Denton Country ClubGolf Course/Hospitality 85 Daybreak Venture, LLCOperates Long-term Care Facility 85 Miller of DentonDistributor 80 U.S. Aviation GroupFlight school, maintenance, sales 76 *Retail employers not includued 212 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES POPULATION TREND ANALYSIS Estimated Population Year 1960 26,844 1970 39,874 1980 48,063 1990 66,270 2000 82,976 2001 86,386 2002 89,796 2003 93,206 2004 96,616 2005 100,026 2006 103,436 2007 106,843 2008 108,980 2009 111,160 2010 113,383 2011 114,517 2012 115,662 Population Growth Trend ΐΓΏǾΏΏΏ ΐΑΏǾΏΏΏ ΐΏΏǾΏΏΏ ΗΏǾΏΏΏ ΕΏǾΏΏΏ ΓΏǾΏΏΏ ΑΏǾΏΏΏ Ώ 3®´±¢¤Ȁ #¨³¸ ®¥ $¤³® 0« ¨¦ $¤¯ ±³¬¤³ 213 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 01 2- 201 6 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 $3.9 million from this program was expected to be sold in the FY 2010-11; however, due to the economic downturn, those bonds were postponed until FY 2011-12. !¯¯±®·¨¬ ³¤«¸ ¤µ¤±¸ ϭ¨µ¤ ¸¤ ±² ³§¤ #¨³¸ ¶¨«« ¯¯®¨³ ¢®¬¬¨³³¤¤ ¢®¬¯±¨²¤£ ®¥ citizenry to make recommendations to Denton residents for capital improvement needs. The criteria listed below serve as the basis for staff recommendations regarding CIP projects related to general obligation bond sales. 1. Public safety, health and life 2. Service demands 3. Legal requirements, liability or mandate 4. Quality and reliability of current service level 5. Economic growth and development 6. Recreational, cultural, and aesthetic value 7. Funding ability 8. Operating budgets The Utility CIP enterprise funds such as electric, water and wastewater. Beginning in June 2010, management elected to discontinue ¨²²´¨¦ ´³¨«¨³¸ ²¸²³¤¬ ±¤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¨¦ ¥®± ¢¤±³¨ϭ¨¢ ³¤² ®¥ ®¡«¨¦ ³¨®ȁ 4§¤ #)0 ¥®± ²®«¨£ ¶ ²³¤ ¨² «²® ϭ¨ ¢¤£ ³§±®´¦§ ³§¤ ¨²²´ ¢¤ ®¥ ¢¤±³¨ϭ¨¢ ³¤² ®¥ ®¡«¨¦ ³¨®ȁ 4§¤ 0´¡«¨¢ 5³¨«¨³¨¤² "® ±£ ¨² ±¤²¯®²¨¡«¤ ¥®± developing Utility CIP project recommendations to the City Council for approval. Council. The proposed bond program would involve the issuance of $20 million in general obligation bonds beginning in FY 2012- verall Condition Index (OCI) rating by improving streets in t will be made available after the January 2012 discussion with the City Council. 215 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM CALENDAR 201 2- 1 6 March 24 General Fund Budget Kick-Off: Operating and Capital Improvement Program. April 29 $¤¯ ±³¬¤³ « ¡´£¦¤³² £´¤ ³® "´£¦¤³ /¥ϭ¨¢¤ Ȩ/¯¤± ³¨¦ £ #)0ȩȁ June 7 Preliminary Five Year Forecast Meeting with City Council. July 2 5 #¤±³¨ϭ¨¤£ appraisal rolls due from Denton Central Appraisal District. July 29 Proposed budget and CIP submitted to C¨³¸ #®´¢¨« £ ¯« ¢¤£ ® ϭ¨«¤ ¶¨³§ ³§¤ #¨³¸ 3¤¢±¤³ ±¸ȁ Submiss¨® ®¥ ¢¤±³¨ϭ¨¤£ ¯¯± ¨² « ±®««. August 4 City Council Budget Workshop. August 9 City Council Budget Workshop. September 6 Public hearing on budget. September 1 3 City Council Budget Workshop. September 2 0 City Council adopts Capital Improvement Program budget. 216 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM (CIP) BUDGET TheCapitalImprovementProgram(CIP)representstheCity'splanfordevelopment.TheCIPisreviewedeachyearto±¤ϭ«¤¢³¢§ ¦¨¦ priorities,toprovideaframeworkforidentifyingcapitalrequirements,andtoassesstheimpactofcapitalprojectsonoperatingbudgets and the scheduling and coordination of related projects. TheCIPbudgetappropriatesallavailableprogrammedfunds,plannedfundingfromothersources,andplannedissuancesofnewGeneral /¡«¨¦ ³¨®Ȩ'/ȩǾ#¤±³¨ϭ¨¢ ³¤²ofObligation(CO)andUtilitySystemRevenueBonds.Availableprogrammedfundsincludeunspentbond proceeds,internalrevenuetransfersandoutsidecontributions.Internalrevenuetransfersandoutsidecontributionscomprisethebulkof planned other funding. Provided below is a summary of the total FY 2011-12 CIP budget. TOTALPLANNED OTHER PROGRAMMEDCOGOUTILITY BONDTOTAL DIVISIONAVAILABLE*FUNDINGISSUANCES**ISSUANCESISSUANCESADOPTED General Government$ 45,278,388$ -$ 7,410,000$ 3,997,800$ -$ 56,686,188 Electric 27,487,424 6,165,441 16,200,000 - - 49,852,865 Water 2,145,468 6,342,092 13,500,000 - - 21,987,560 Wastewater 3,574,444 2,848,599 11,500,000 - - 17,923,043 Solid Waste 9,988,313 298,200 5,978,187 - - 16,264,700 TOTAL$ 88,474,037 $ 15,654,332 $ 54,588,187 $ 3,997,800$ -$ 162,714,356 *Expected balance as of October 1, 2011. **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 2012- 16 CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY 4§¤ '¤¤± « &´£ &9 ΑΏΐΑȃΐΕ ϭ¨µ¤ȃ¸¤ ± #)0 ¨¢«´£¤² ³± ²¯®±³ ³¨®Ǿ ¯ ±ª²Ǿ µ¤§¨¢«¤²Ǿ ¡´¨«£¨¦ ¯±®©¤¢³²Ǿ £ police/animal control projects. The decision to propose and ultimately build any capital project must consider the impact that the capital project will have on the operating budget. The operating impact of any capital project included in the CIP has been evaluated, and where necessary, resources were included in the budget to accommodate any associated expenses. 1. Transportation Projects Major transportation projects scheduled for FY 2011 ȃΐΑ ¨¢«´£¤ 53 ΒΖΖ ¶¨£¤¨¦ǿ ³± ¥ϭ¨¢ ²¨¦ «¨¹ ³¨®ǿ other miscellaneous roadways; and residential streets. Also included are the FM 1830 design, as well as sidewalk installations and intersection signalization. 2. Building Projects The FY 2011 ȃΐΑ ¡´¨«£¨¦ ¯±®©¤¢³² ¨¢«´£¤ ¥ ¢¨«¨³¸ ¬ ¨³¤ ¢¤ ¯±®¦± ¬ ¥®± ϭ«®®±¨¦Ǿ ±®®¥ replacements and heating, ventilation and air conditioning (HVAC) systems. 3. Police/Animal Control Resources are included to begin design and construction of an animal care and adoption center. 4. Vehicles Resources are included to fund vehicle replacements for FY 2011 -12. 5. Parks The major parks projects that are scheduled for funding beginning in FY 2011-12 include Clear Creek Natural Heritage Center and entry corridors on Ft. Worth Drive. 218 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 2011-12 Trans FM1830 (Design only)$ 1,999,600 Trans US377 Widening 799,800 Parks Clear Creek Natural Heritage Center 499,400 Parks Entry Corridors (Ft. Worth Dr.) 699,000 Trans Traffic Signals 410,000 Trans Streets** - Fleet Vehicles and Vehicle Replacements 2,500,000 Build/Equip Facility Maintenance Program*** 1,500,000 Police Animal Control and Adoption Center 3,000,000 Trans Matching Funds for Road Improvements - Various Future GO Bond Program - TOTAL$ 11,407,800 General Obligation Bonds - New $ 3,997,800 Certificates of Obligation - New 7,410,000 Grand Total$ 11,407,800 *Does not reflect Available Programmed Funds or ongoing capital projects. **Reflects proposed "streets only" bond sale of $20 million over five years. ***Facility Maintenance Program is for HVAC, Flooring and Roof Replacements. 220 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT* CASH REQUIREMENTS 2012-13 2013-14 2014-15 2015-16 TOTAL $ -$ -$ -$ -$ 1,999,600 - - - - 799,800 - - - - 499,400 - - - - 699,000 - - - - 410,000 4,000,000 4,000,000 4,000,000 4,000,000 16,000,000 2,500,000 2,500,000 2,500,000 2,500,000 12,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000 - - - - 3,000,000 - 9,000,000 - - 9,000,000 - - - 10,000,000 10,000,000 $ 8,000,000$ 17,000,000$ 8,000,000$ 18,000,000$ 62,407,800 $ 4,000,000$ 4,000,000$ 4,000,000$ 14,000,000$ 29,997,800 4,000,000 13,000,000 4,000,000 4,000,000 32,410,000 $ 8,000,000$ 17,000,000$ 8,000,000$ 18,000,000$ 62,407,800 221 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 201 2- 2016 CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY 4§¤ ϭ¨²¢ « ¸¤ ± 2012-16 Utilities CIP totals $340.448 million as compared to $324.148 million in the 2011-15. The total 2012-16 #)0 ±¤ϭ«¤¢³² ͡16.3 million increase compared to the 2011-15 CIP. A comparison of the 2012-16 and 2011-15 CIP, by department, is shown below: FY 2012-16 FY 20 11 -15 Electric $171.801 million $146.686 million Water 64.180 million 90.969 million Wastewater 77.753 million 56.130 million Solid Waste 26.714 million 30.363 million Utilities Total $340.448 million $324.148 million 5-year CIP increased by $25.115 million compared to the 2011-15 CIP, primarily the result of $14.1 million related to transmission substations and $10.2 million related to transmission line projects. 5-year CIP decreased by $26.789 million, primarily due to the removal of the $30.810 million water treatment plant rehabilitation project from the CIP, which is currently under contract. 5-year CIP increased by $21.623 million due primarily to the addition of $5.6 million related to ¶ ²³¤¶ ³¤± ¤¥ϭ«´¤³ ±¤´²¤ £ ££¨³¨® « ͡ΐΏȁΏ ¬¨««¨® ®¥ ±¤¦´« ³®±¸ ¢®¬¯«¨ ¢¤ ¯±®©¤¢³² ¥®± ³§¤ ±¤§ ¡¨«¨³ ³¨® and replacement of existing infrastructure. Solid Waste 5-year CIP decreased by $3.649 million, primarily the result of $5.8 million in ±¤£´¢¤£ « £ϭ¨«« ¢ ¯¨³ « projects. The 2012ΐΕ Δȃ¸¤ ± # ¯¨³ « )¬¯±®µ¤¬¤³ 0±®¦± ¬ ¨¢«´£¤² ͡ΘȁΗ ¬¨««¨® ¥®± « £ϭ¨««ȝ£¨²¯®² « ¢ ¯¨³ « projects, $8.7 million for vehicles, and $4.6 million for equipment. 223 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ELECTRIC UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2011-12 1Automated Meter Reading$ 3,032,614 3Building Construction 1,905,000 7Communications Equipment 586,921 8Contingency 300,000 13Distribution Substations 5,713,468 14Distribution Transformers 1,771,034 19Feeder Extensions & Improvements 6,436,206 23Meters 60,000 24Miscellaneous 3,500,000 25New Residential & Commercial 3,326,382 28Over to Under Conversions 350,000 32Power Factor Improvement 214,763 40Street Lighting 256,783 43Tools & Equipment 97,000 45Transmission Lines 10,406,080 46Transmission Substation 11,226,564 50Vehicles 670,050 TOTAL$ 49,852,865 Revenue$ 6,165,441 Available Programmed Funds** 27,487,424 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 16,200,000 Grand Total$ 49,852,865 ȴ'2/50 !33)'.-%.4 Ȩ'!ȩ .5-"%23 ±¤ ´²¤£ ¥®± ¨£¤³¨ϭ¨¢ ³¨® ®¥ #)0 0±®©¤¢³² ¡¸ ¬ ©®± category of expense. **Includes unspent 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 2012-132013-142014-152015-16TOTAL $ 2,688,720$ 2,757,774$ 2,763,473$ 2,934,855$ 14,177,436 - - - - 1,905,000 275,000 275,000 335,000 290,000 1,761,921 300,000 300,000 300,000 300,000 1,500,000 1,139,000 3,237,000 5,957,000 4,742,000 20,788,468 1,724,019 1,849,421 1,902,083 1,955,965 9,202,522 5,809,000 5,571,572 5,326,000 5,484,153 28,626,931 - - - - 60,000 - - - - 3,500,000 3,334,576 3,379,313 3,453,861 3,494,918 16,989,050 350,000 350,000 350,000 350,000 1,750,000 75,000 75,000 75,000 75,000 514,763 166,300 171,400 177,800 165,888 938,171 75,000 75,000 75,000 75,000 397,000 9,026,000 3,840,000 7,805,000 2,430,000 33,507,080 7,412,000 5,050,000 3,830,000 5,490,000 33,008,564 696,128 327,628 816,064 663,880 3,173,750 $ 33,070,743$ 27,259,108$ 33,166,281$ 28,451,659$ 171,800,656 $ 3,088,128$ 2,713,628$ 3,197,064$ 3,039,380$ 18,203,641 12,482,615 9,445,480 14,969,217 13,112,279 77,497,015 17,500,000 15,100,000 15,000,000 12,300,000 76,100,000 $ 33,070,743$ 27,259,108$ 33,166,281$ 28,451,659$ 171,800,656 225 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 *CATEGORY2011-12 2Booster Station$ - 7Communications Equipment - 12Distribution System Upgrade 6,729,000 17Elevated Storage 4,580,000 20Field Services Replacement 1,176,976 24Miscellaneous 1,025,000 29Oversize Lines 200,000 36Replacement Lines 588,000 38State Highway Relocations 6,287,468 42Taps, Fire Hydrants, Meters 920,116 43Tools & Equipment 25,000 48Plant Improvements 195,000 50Vehicles 261,000 TOTAL$ 21,987,560 Revenue$ 6,342,092 Available Programmed Funds** 2,145,468 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 13,500,000 Grand Total$ 21,987,560 ȴ'2/50 !33)'.-%.4 Ȩ'!ȩ .5-"%23 ±¤ ´²¤£ ¥®± ¨£¤³¨ϭ¨¢ ³¨® ®¥ #)0 0±®©¤¢³² ¡¸ ¬ ©®± category of expense. **Includes unspent 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 2012-132013-142014-152015-16TOTAL $ 480,000$ 4,150,000$ -$ -$ 4,630,000 35,000 - - - 35,000 376,503 3,137,520 - - 10,243,023 - - - - 4,580,000 1,943,742 1,241,299 1,408,793 1,539,934 7,310,744 25,000 25,000 25,000 25,000 1,125,000 200,000 200,000 200,000 200,000 1,000,000 800,000 1,200,000 1,900,000 2,300,000 6,788,000 6,580,224 2,234,000 2,500,000 2,500,000 20,101,692 1,086,121 1,152,926 1,220,573 1,289,102 5,668,838 25,000 25,000 30,000 55,000 160,000 640,000 365,000 20,000 20,000 1,240,000 292,000 310,000 299,000 136,000 1,298,000 $ 12,483,590$ 14,040,745$ 7,603,366$ 8,065,036$ 64,180,297 $ 4,646,863$ 4,319,225$ 4,903,366$ 5,365,036$ 25,576,582 336,727 221,520 - 200,000 2,903,715 7,500,000 9,500,000 2,700,000 2,500,000 35,700,000 $ 12,483,590$ 14,040,745$ 7,603,366$ 8,065,036$ 64,180,297 227 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 *CATEGORY2011-12 5Collection System Upgrade$ 7,780,508 16Drainage Improvements 215,000 20Field Services Replacement 260,234 21)ϭ¨«³± ³¨®ȝ)ϭ«®¶ 2,227,774 24Miscellaneous 1,025,000 24Miscellaneous 200,000 29Oversize Lines 1,218,556 38State Highway Relocations 3,048,936 42Taps, Fire Hydrants, Meters 105,135 43Tools & Equipment 95,500 477 ²³¤ 7 ³¤± %¥ϭ«´¤³ 2¤´²¤ 25,000 47Plant Improvements 709,400 50Vehicles 1,012,000 TOTAL$ 17,923,043 Revenue$ 2,848,599 Available Programmed Funds** 3,574,444 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 11,500,000 Grand Total$ 17,923,043 ȴ'2/50 !33)'.-%.4 Ȩ'!ȩ .5-"%23 ±¤ ´²¤£ ¥®± ¨£¤³¨ϭ¨¢ ³¨® ®¥ #)0 0±®©¤¢³² ¡¸ ¬ ©®± category of expense. **Includes unspent 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 2012-132013-142014-152015-16TOTAL $ 6,282,117$ 4,014,695$ 3,255,185$ 1,795,704$ 23,128,209 228,000 111,000 380,000 380,000 1,314,000 1,203,200 1,059,500 - - 2,522,934 2,234,609 2,241,649 2,248,899 2,248,899 11,201,830 50,000 25,000 25,000 25,000 1,150,000 200,000 200,000 200,000 200,000 1,000,000 1,453,015 1,764,905 3,343,136 4,090,933 11,870,545 3,628,672 2,499,000 1,200,000 1,200,000 11,576,608 108,290 111,540 114,887 118,333 558,185 65,000 55,000 45,000 100,000 360,500 25,000 25,000 25,000 25,000 125,000 6,246,000 2,398,130 125,325 68,000 9,546,855 554,500 479,000 1,083,000 270,000 3,398,500 $ 22,278,403$ 14,984,419$ 12,045,432$ 10,521,869$ 77,753,166 $ 4,077,614$ 3,630,724$ 5,060,247$ 5,311,165$ 20,928,349 700,789 353,695 485,185 210,704 5,324,817 17,500,000 11,000,000 6,500,000 5,000,000 51,500,000 $ 22,278,403$ 14,984,419$ 12,045,432$ 10,521,869$ 77,753,166 229 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 **CATEGORY2011-12 6Commercial Collection$ 350,000 11$¨²¯®² « ȝ , £ϭ¨«« 2,021,732 34Recycling 921,000 37Residential Collection 130,000 43Equipment 592,000 50Vehicles 2,261,655 TOTAL$ 6,276,387 Revenue$ 298,200 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 5,978,187 Grand Total$ 6,276,387 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 2012-132013-142014-152015-16TOTAL $ 160,000$ 170,000$ 180,000$ 190,000$ 1,050,000 2,820,000 1,595,000 1,270,000 2,070,000 9,776,732 281,000 286,000 291,000 161,000 1,940,000 130,000 130,000 130,000 130,000 650,000 200,000 900,000 1,910,000 1,000,000 4,602,000 1,756,860 1,637,195 1,663,750 1,375,840 8,695,300 $ 5,347,860$ 4,718,195$ 5,444,750$ 4,926,840$ 26,714,032 $ 128,655$ 196,855$ 244,855$ 253,510$ 1,122,075 5,219,205 4,521,340 5,199,895 4,673,330 25,591,957 $ 5,347,860$ 4,718,195$ 5,444,750$ 4,926,840$ 26,714,032 231 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 DEVELOPMENTBUDGET 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. Minimum Unassigned Fund Balance. It is the goal of the City to achieve and maintain an unassigned fund balance in the General Fund equal to 20% of the budgeted expenditures for unanticipated expenditures, unforeseen revenue fluctuations, or other adverse circumstances. The fund balance level, however, may be reduced to the equivalent of 15% of budgeted expenditures in unusual financial circumstances. However, if such a situation occurs, the City will implement necessary corrective action within a five-year plan to restore the unassigned fund balance to the equivalent of twenty percent (20%) of budgeted expenditures. B. Non-governmental Fund Balances. The fund balance categories discussed above do not apply to proprietary funds according to GASB 54. While not required by the GASB, the City recognizes the need to apply a minimum balance policy to the proprietary funds maintained by the City. Therefore, the City shall maintain a minimum ending working capital balance (current assets minus current liabilities) of at least eight percent (8%) of budgeted expenditures for each of the proprietary funds. If the working capital level should fall below the desired minimum, the City will implement necessary corrective action with a five-year plan to restore the working capital balance to 8% of budgeted expenditures. Additionally, the Electric, Water, Wastewater, and Solid Waste funds, minimum rate stabilization reserve balance levels are also established according to the unique operational aspects of each utility. The rate stabilizations funds are intended to minimize the fluctuation in rates due to unforeseen revenue and expenditure variances. The minimum rate stabilization balance is established as 12% of expenses for the Electric and Wastewater funds, 16% for expenses for the Water fund, and 4% of expenses for the Solid Waste fund. If the rate stabilization balance falls below the desired level, the City will implement necessary corrective action within a five-year plan to restore the rate stabilization balances to the levels outlined above. 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. 235 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 investment alternative to fixed income instruments. 4. Marketability Securities with active and efficient secondary markets are necessary in the event 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 constraints and the cash flow characteristics of the portfolio, is the desired objective. The goal of days. The yield of an equally weighted, rolling six-month U.S. 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 steps will be tawill follow -b). The Investment Officers shall avoid any transactions that might i govern effectively. The governing body recognizes that in adequately diversifying the maturity structure within the portfolio occasional measured unrealized losses due to market volatility and rising interest rates are inevitable, and must be . The prudence of the investment decisions shall be measured in accordance with the tests set forth in Code Sec. 2256.006(b). 236 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 also 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 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 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. The objectives of the portfolio are to : A.Ensure safety of principal by investing in only high quality securities for which a strong secondary market exists. B.Ensure that anticipated cash flow needs are matched with adequate investment liquidity. C.Limit market and credit risk through diversification. D.Attain the best feasible yield commensurate with objectives and restrictions set forth in the Investment Policy actively managing the portfolio to meet or exceed the six month moving average yield on a six month U.S. Treasury Bill as derived from the Federal Reserve Statistical Release H.15 for constant maturities. 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. The objectives of the portfolios are to: A.Ensure safety and principal by investing in only high quality securities for which a strong secondary market exists. B.Ensure that anticipated cash flow needs are matched with adequate investment liquidity. C.Limit market and credit risk through diversification. D.Attain the best feasible yield commensurate with the objectives and restrictions set forth in the Investment Policy and bond ordinance by actively managing the portfolio to meet or exceed the bond yield. 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. The objectives of the portfolio are to: A.Ensure safety and principal by investing in only high quality securities for which a strong secondary market exists. B.Ensure that anticipated cash flow needs are matched with adequate investment liquidity. C.Limit market and credit risk through diversification. D.Attain the best feasible yield commensurate with the objectives and restrictions set forth in the Investment Policy. 237 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 4. Trust and Escrowed Fund Strategy Funds that are held outside the City by a trust or escrow agent but belonging to the City are governed by their trust or escrow agreement and are subject to the provisions of the Investment Policy. The objectives of the portfolios are to: A. Ensure safety and principal by investing in only high quality securities for which a strong secondary market exists. B. Ensure that anticipated cash flow needs are matched with adequate investment liquidity. C. Limit market and credit risk through diversification. D. Attain the best feasible yield commensurate with the objectives and restrictions set forth in the Investment Policy and the trust/escrow agreement. 238 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. 239 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. 240 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). 241 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 242 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. 243 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. 244 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 12/2011