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2012-193 %(+$1$%$1$-"$%.1, 2012193 AdditionalFileExists AdditionalFileContainsRecordsNotPublic,AccordingtothePublicRecords Act Other %(+$2#§º«(´¯º¯§²¹ AmendedbyOrdinanceNo.201321709/10/13JR S:1Legal\Our pocumentsl0rdinances1121Budget 2012-2013 Ord.docx o�nvarrcE No. 2012-193 AN ORDINANCE OF THE CITY OF DENTON, TEXAS, ADOPTING THE FISCAL YEAR 2012-2013 ANNUAL PROGRAM OF SERVICES (BUDGET) AND THE CAPITAL IMPROVEMENT PROGRAM OF THE CITY OF DENTON, TEXAS, FOR THE FISCAL YEAR BEGINNING ON OCTOBER 1, 2012, AND ENDING ON SEPTEMBER 30, 2013; 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 2012-2013 (Budget) was heretofore published at least ten days in advance of said public hearing and such other notice was given in accordance with all applicable law; and WHEREAS, the proposed Budget was filed with the City Secretary and posted on the City's Internet website in accordance with all applicable law; and WHEREAS, a public hearing on the said Budget was duly held on August 21, 2012, and all interested persons were given an opportunity to be heard for or against any item thereof; and WHEREAS, on June 25, 2012, 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, 2012, and ending on September 30, 2013 prepared by the City Manager and filed with the City Secretary, as amended by the City Council, is hereby approved and adopted, a copy of which Budget is attached hereto and incorporated by reference herein. SECTION 3. The City Council hereby appropriates from available resources to the following funds: General Fund $94,320,286 General Debt Service Fund 39,913,999 Electric Fund 158,987,525 Water Fund 43,867,930 Wastewater Fund 28,252,407 Solid Waste Fund 25,124,689 Airport Fund 2,492,925 S:1Legal10ur pocumentsl0rdinances1121Budget 2012-2013 Ord.docx Technology Services Fund Materials Management Fund Fleet Management Fund Risk Retention Fund Health Insurance Fund Street Improvement Fund Recreation Fund Tourist & Convention Fund Police Confiscation Fund Traffic Safety Fund Non-Airport Gas Well Fund Parlcs 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 8,972,973 7,438,866 12,819,861 2,719,945 21,812,160 7,158,774 1,950,348 1,508,740 155,000 896,505 40,000 800,000 50,000 154,427 10,000 40,000 200,000 100,000 $459,787,360 6,296,010 278,909,663 744.993,033 SECTION 4. The City Council approves the capital improvements proposed to be constructed during the forthcoming year, which are incorporated in the 2012-2013 Budget. SECTION 5. The Budget includes certain unlisted, authorized and unpaid encumbrances from the prior fiscal year to be carried over to the 2012-2013 Budget as determined by the City Manager or his designee. SECTION 6. The City Council hereby ratifies all prior transfers made under the direction of the City Manager for the current and prior fiscal years pursuant to Article VIII, Section 8.07 of the City Charter of the City of Denton. At anytime during the fiscal year, the City Manager may transfer any part of the unencumbered appropriation balance or the entire balance thereof between programs or general classifications or expenditures within a fund that has been appropriated by the City Council. For the purpose of this Ordinance, the City Council defines an organizational unit as set forth in Article VIII, Section 8.07 of the City Charter, to be a fund that has been appropriated by the City Council. SECTION 7. The City Manager, or his designee, shall cause copies of the Budget to be filed with the City Secretary, County Clerk of Denton County, and the State Comptroller of Public Accounts in Austin, Texas, and sha11 post a copy of the Budget as hereby adopted on the City's Internet website in accordance with applicable law. SECTION 8. This Ordinance shall become effective immediately upon its passage and approval at a regular meeting of the City Council of the City of Denton, Texas, on this the l ltn day of September 2012, at which meeting a quorum was present and the meeting was held in PAGE 2 3:1Legall0ur pocumentsl0rdinances112�Budget 2012-2013 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. SECTION 9. Sections 2-26, 2-27, and 26-1 of the City of Denton, Texas, Code of Ordinances are hereby repealed. PASSED AND APPROVED this the %/ � day of � , 2012. ATTEST: JENNIFER WALTERS, CITY SECRETARY BY: � APPROVED AS TO LEGAL FORM: ANITA BURGESS, CITY ATTORNEY BY: � Council Member Marlc A. Burroughs, Mayor Kevin Roden Dalton Gregory Jim Engelbrecht Chris Watts Pete Kamp James King ' ._ �Cj � ' `.;�� . . . ; . . � �eT . � . Voted For ✓ �_ � �� Voted Against General Fund General Debt Service Fund Electric Fund Water Fund Wastewater Fund Solid Waste Fund Airport Fund Technology Services Fund Materials Management Fund Fleet Management Fund Risk Retention Fund Health I�surance Fund Street Improvement Fund Recreation Fund Tourist & Convention Fund Police Confiscation Fund Traffic Safery Eund Non-Airport Gas Well Fund Parks Gas Well Fund Miscellaneous Funds�l� TOTAL OPERATIIVG RESOURCES Grant Program Capital lmprovements Program �Z� TOTAL RESOURCES General Fund General Debt Service Fund Electric Fund Water Fund Wastewater Fund Solid Waste Fund Airport Fund Technology Services Fund Materia]s Management Fund Fleet Management Fund Risk Retention Fund Health Insurance Fund Street ]mprovement Fund Recreation Fund Tourist & Convention Fund Police Confiscation Fund Traffic Safety Fund Non-Airport Gas Wells Fund Parks Gas Well Fund Miscellaneous Funds�l� TOTAL OPERATING EXPEND[TURES Grant Program Capital Improvements Program �Z� TOTALEXPENDITURES $ 90,241,D68 $ 88,462,750 $ 88,902,107 $ 94,320,286 31,361,366 39,575,035 39,240,749 40,462,208 131,797, 060 142, 0 27,668 131,620,878 158,987,525 39,955,662 38,740,430 38,551,368 43,867,930 23,456,113 25,105,047 24,996,509 28,252,407 21,203,005 23,073,303 22,840,671 Z5,147,589 11,923,294 2,170,000 1,885,544 2,492,925 6,619,733 8,025,502 8,023,532 8,972,973 8,944,927 6,102,754 5,400,015 7,438,866 9,139,046 13,277,347 10,733,5 85 12,867,975 2,835,622 2,731,038 2,5�0,027 2,719,945 17,757,006 18,524,862 19,953,113 21,812,160 - 7,066,972 7,322,553 7,158,774 1,426,681 1,605,351 1,530,496 1,950,348 1, S 13,468 1,461,10 3 1, 5 0 8, 740 1, 508, 740 112,253 216,748 121,146 185,500 668,227 385,000 895,316 913,200 392,900 1,600,000 1,600,000 40,000 474,881 350,000 416,610 800,000 1,285,342 968,049 1,331,596 944,191 $ 401,107,654 $ 421,468,959 $ 409,444,155 $ 460,843,542 6,657,580 7,074,219 2,640,594 6,296,010 51,671,497 162,714,356 57,067,945 278,909,663 $ 459,436,731 $ 591,257,534 $ 469,152,694 $ 746,049,215 $ 87,343,844 $ 88,462,750 $ 87,578,132 $ 94,32D,286 31,361,366 39,075,952 38,925,663 39,913,999 122,320,215 140,391,103 131,620,878 158,987,525 35,610,365 38,740,430 37,833,377 43,867,930 22,559,372 24,801,568 24,362,108 28,252,407 20,824,008 22,904,336 22,814,999 25,124,689 1,818,493 1,669,896 1,622,663 2,492,925 6,619,733 8,025,502 8,023,532 6,972,973 8,944,927 6,102,754 5,400,015 7,438,866 9,139, 046 13, 269,934 10,680,832 12,819,861 2,172,300 2,731,038 2,570,027 2,719,945 17,206,842 18,524,662 19,953,113 21,812,160 - 6,145,193 6,143,594 7,158,774 1,426,681 1,605,3 51 1,530,496 1,950,348 1,250,249 1,315,360 1,315,360 1,508,740 73,114 207,000 121,000 155,000 668,227 377,000 837,884 896,505 392,900 1,600,000 1,600,000 40,000 53,000 350,000 350,000 800,000 70Q472 939,605 882,490 554,427 $ 370,485,154 $ 417,239,634 $ 4D4,166,163 $ 459,787,360 6,657,560 7,074,219 2,640,594 6,296,O1D 51,671,497 162,714,356 57,067,945 278,909,663 $ 428,814,231 $ 587,028,209 $ 463,874,702 $ 744,993,033 �1�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. �Z�FY 2012-13 Proposed Budget includes approximately $91 million in Regional Toll Revenue (RTR) funds received for the Mayhill Road and Bonnie Brae Street expansion projects. City of Denton 2012-2013 Annual Program of Services Denton Municipal Electric’s Engineering and Operations Building CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES C ITY O F D ENTON A DOPTED A NNUAL P ROGRAM O F S ERVICES - 201213 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 11, 2012 The following statement is provided in accordance with state law: This budget will raise more total budget by $2,099,160 or 4.75% and of that amount $918,440 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 John Cabrales, Jr. Bryan Langley Assistant City Manager Assistant City Manager 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 Nicholas Vincent 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 Cindy Liang, CPA 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¢±¨¡¤£ ¨n the Strategic Plan section of this document. Below are the vision, mission, 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 ΝǤƦĻ ƷĻǣƷΞ ΝǤƦĻ ƷĻǣƷΞ CITY OF DENTON ELECTED OFFICIALS Mark A. Burroughs Mayor Term Expires: May 2014 Kevin Roden Dalton Gregory Jim Engelbrecht Council Member Council Member Council Member District 1 District 2 District 3 Term Expires: May 2013 Term Expires: May 2013 Term Expires: May 2013 Chris Watts Pete Kamp James King Council Member Mayor Pro Tem Council Member District 4 At Large Place 5 At Large Place 6 Term Expires: May 2013 Term Expires: May 2014 Term Expires: May 2014 4 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES /źƷǤ ƚŅ 5ĻƓƷƚƓ ƚƷĻƩ 5źƭƷƩźĭƷ ağƦ ЍΉЋЉЊЋ 5 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITY OF DENTON CURRENT ORGANIZATIONAL CHART Citizens City Council Boards, Commissions, & CommitteesCity Attorney Municipal JudgeInternal Audit City Manager Assistant City ManagerAssistant City ManagerAssistant City ManagerAssistant City Manager Administrative ServicesElectric OperationsParks & RecreationFire Environmental ServicesPolice City Manager's OfficeLeisure Services Water/Wastewater Utilities City SecretaryPark MaintenanceAnimal Services ReprographicsWater OperationsPlanning & DevelopmentSolid Waste Operations Public CommunicationsWastewater Operations Building InspectionsLandfill FinanceDrainage Code EnforcementRecycling Streets Accounting/Budget/TreasuryCommunity DevelopmentResidential Collections Traffic / Street Lighting Municipal CourtDevelopment ReviewCommercial Collections Engineering Materials ManagementGas Well ReviewTransportation Customer ServiceEconomic Development Fleet Services Human ResourcesPIO/Intergovernmental Relations Facilities Management Risk ManagementAviation Technology Services Library Strategic Services 6 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 COMMITTEE HISTORIC LANDMARK COMMISSION DOWNTOWN DENTON TAX INCREMENT FINANCING PLANNING AND ZONING COMMISSION REINVESTMENT ZONE BOARD ZONING BOARD OF ADJUSTMENT ECONOMIC DEVELOPMENT PARTNERSHIP BOARD 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 COMMITTEE ON CITIZEN ENGAGEMENT 7 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 8 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TABLE OF CONTENTS 2012-13 Mission Statement--------------------------------------------------------------------------------------------------------------------------------------3 %«¤¢³¤£ /¥ϭ¨¢¨ «²ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ4 Voter District Map --------------------------------------------------------------------------------------------------------------------------------------5 Organizational Chart--------------------------------------------------------------------------------------------------------------------------------------6 City Boards, Commissions, and Council Committees--------------------------------------------------------------------------------------------------------------------------------------7 MANAGER'S MESSAGE and READER'S GUIDE Manager's Message--------------------------------------------------------------------------------------------------------------------------------------15 Budget Calendar--------------------------------------------------------------------------------------------------------------------------------------19 Budget Flow Charts--------------------------------------------------------------------------------------------------------------------------------------20 Major Budget Documents--------------------------------------------------------------------------------------------------------------------------------------21 The Budget Process--------------------------------------------------------------------------------------------------------------------------------------22 Organization of the Budget--------------------------------------------------------------------------------------------------------------------------------------23 Budgetary Policies-------------------------------------------------------------------------------------------------------------------------------------23 Financial Structure--------------------------------------------------------------------------------------------------------------------------------------24 Budgeted Funds--------------------------------------------------------------------------------------------------------------------------------------25 Budget Basis--------------------------------------------------------------------------------------------------------------------------------------26 Organizational Relationships--------------------------------------------------------------------------------------------------------------------------------------26 STRATEGIC PLAN Strategic Plan Overview ------------------------------------------------------------------------------------------------------------------------------------27 Strategic Plan Goals and Objectives ------------------------------------------------------------------------------------------------------------------------------------28 Strategic Plan Matrix ------------------------------------------------------------------------------------------------------------------------------------33 Strategic Plan Executive Summary ------------------------------------------------------------------------------------------------------------------------------------34 Key Performance Indicators - KFA 1 : Organizational Excellence --------------------------------------------------------------------------------------------------------------------------------------35 Key Performance Indicators - KFA 2: Public Infrastructure --------------------------------------------------------------------------------------------------------------------------------------36 Key Performance Indicators - KFA 3: Sustainable Economic Development & Environmental Stewardship------------------------------------------------------------------------------------------------------- -------------------------------37 Key Performance Indicators - KFA 4: Safe, Livable, and Family Friendly Community----------------------------------------------------------------------------------------------------------------------- ---------------38 Key Performance Indicators - KFA 5: Partnership and Regional Leadership-------------------------------------------------------------------------------------------------------------------------------- ------40 BUDGET OVERVIEW Reserve Level-------------------------------------------------------------------------------------------------------------------------------------41 Revenues--------------------------------------------------------------------------------------------------------------------------------------42 Expenditures--------------------------------------------------------------------------------------------------------------------------------------44 General Fund Expenditure Enhancements--------------------------------------------------------------------------------------------------------------------------------------45 Compensation -------------------------------------------------------------------------------------------------------------------------------------50 Other Agency Contributions--------------------------------------------------------------------------------------------------------------------------------------51 Grants--------------------------------------------------------------------------------------------------------------------------------------51 Capital Improvement Program--------------------------------------------------------------------------------------------------------------------------------------51 Utility Funds-------------------------------------------------------------------------------------------------------------------------------------53 Internal Service and Miscellaneous Funds -----------------------------------------------------------------------------------------------------------------------------------57 9 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FINANCIAL SUMMARY Budget Resource and Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------63 Consolidated Fund Summary-------------------------------------------------------------------------------------------------------------------------------------64 #®¬¡¨¤£ %·¯¤£¨³´±¤² ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ66 Combined Appropriable Fund Balances-------------------------------------------------------------------------------------------------------------------------------------68 Combined Position Summary-------------------------------------------------------------------------------------------------------------------------------------70 Estimated Ad Valorem Tax Collections & Distribution-------------------------------------------------------------------------------------------------------------------------------------71 Human Services Funding Recommendation--------------------------------------------------------------------------------------------------------------------------------------72 General Fund - Five Year Forecast--------------------------------------------------------------------------------------------------------------------------------------74 Water Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------75 Wastewater Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------76 Solid Waste Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------77 GENERAL FUND General Fund Resource & Expenditure Summary--------------------------------------------------------------------------------------------------------------------------------------79 Major Revenue Summary--------------------------------------------------------------------------------------------------------------------------------------81 General Resources Summary-------------------------------------------------------------------------------------------------------------------------------------82 Expenditures by Program Summary-------------------------------------------------------------------------------------------------------------------------------------86 Positions by Program Summary-------------------------------------------------------------------------------------------------------------------------------------87 Neighborhood Services Neighborhood Services Summary-------------------------------------------------------------------------------------------------------------------------------------89 Planning-------------------------------------------------------------------------------------------------------------------------------------90 Social Services---------------------------------------------------------------------------------------------------------------------------------------------92 Libraries-------------------------------------------------------------------------------------------------------------------------------------94 Parks and Recreation-------------------------------------------------------------------------------------------------------------------------------------96 Public Safety Public Safety Summary-------------------------------------------------------------------------------------------------------------------------------------99 Fire-------------------------------------------------------------------------------------------------------------------------------------100 Municipal Court-------------------------------------------------------------------------------------------------------------------------------------102 Municipal Judge-------------------------------------------------------------------------------------------------------------------------------------104 Police and Animal Services------------------------------------------------------------------------------------------------------------------------------------106 Transportation Transportation Summary-------------------------------------------------------------------------------------------------------------------------------------109 4± ¥ϭ¨¢ £ 4± ²¯®±³ ³¨® /¯¤± ³¨®²ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ110 10 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Administrative & Community Services Administrative & Community Services Summary-------------------------------------------------------------------------------------------------------------------------------------113 #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ114 Economic Development-------------------------------------------------------------------------------------------------------------------------------------116 Facilities Management-------------------------------------------------------------------------------------------------------------------------------------118 Finance-------------------------------------------------------------------------------------------------------------------------------------120 Internal Audit-------------------------------------------------------------------------------------------------------------------------------------122 Human Resources------------------------------------------------------------------------------------------------------------------------------------124 Legal Administration-------------------------------------------------------------------------------------------------------------------------------------126 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ128 Non-Departmental-------------------------------------------------------------------------------------------------------------------------------------130 GENERAL DEBT SERVICE FUND Debt Management Summary------------------------------------------------------------------------------------------------------------------------------------131 General Debt Service Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------135 Principal & Interest Requirements------------------------------------------------------------------------------------------------------------------------------------136 ELECTRIC FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------141 Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------142 WATER FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------145 Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------146 %·¯¤£¨³´±¤ ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ148 Principal & Interest Requirements-----------------------------------------------------------------------------------------------------------------------------------149 WASTEWATER FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------153 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------154 %·¯¤£¨³´±¤ ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ156 Drainage Summary ----------------------------------------------------------------------------------------------------------------------------------- Principal & Interest Requirements-----------------------------------------------------------------------------------------------------------------------------------157 SOLID WASTE FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------161 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------162 %·¯¤£¨³´±¤ ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ164 Principal & Interest Requirements-----------------------------------------------------------------------------------------------------------------------------------165 AIRPORT ENTERPRISE FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------169 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------170 11 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGY SERVICES FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------173 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------174 %·¯¤£¨³´±¤ ¡¸ #« ²²¨ϭ¨¢ ³¨®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ176 MATERIALS MANAGEMENT FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------177 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------178 FLEET MANAGEMENT FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------181 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------182 RISK RETENTION FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------185 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------186 HEALTH INSURANCE FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------189 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------190 STREET IMPROVEMENT FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------193 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------194 RECREATION FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------197 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------198 MISCELLANEOUS FUNDS Tourist and Convention-----------------------------------------------------------------------------------------------------------------------------------201 0®«¨¢¤ #®ϭ¨²¢ ³¨® ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ202 4± ¥ϭ¨¢ 3 ¥¤³¸ ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ203 Non-Airport Gas Well -----------------------------------------------------------------------------------------------------------------------------------204 Parks Gas Well -----------------------------------------------------------------------------------------------------------------------------------205 Tree Mitigation -----------------------------------------------------------------------------------------------------------------------------------206 Public Education Government (PEG) -----------------------------------------------------------------------------------------------------------------------------------207 McKenna Trust -----------------------------------------------------------------------------------------------------------------------------------208 Park Land Dedication Trust ----------------------------------------------------------------------------------------------------------------209 Park Development Trust -----------------------------------------------------------------------------------------------------------------------------------210 Downtown Tax Increment Financing Fund -----------------------------------------------------------------------------------------------------------------------------------211 Miscellaneous Special Revenue -----------------------------------------------------------------------------------------------------------------------------------212 Grants Budget Expenditure Summary---------------------------------------------------------------------------------------------------------------------------------213 12 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES STATISTICAL INFORMATION 0±®ϭ¨«¤ ®¥ $¤³®ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ217 Miscellaneous Statistical Information-----------------------------------------------------------------------------------------------------------------------------------218 North Texas Metroplex Map -----------------------------------------------------------------------------------------------------------------------------------219 Top Ten Taxpayers----------------------------------------------------------------------------------------------------------------------------------220 #¤±³¨ϭ¨¤£ 6 «´¤² ¡¸ 0±®¯¤±³¸ #« ²²ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ220 #¤±³¨ϭ¨¤£ 0±®¯¤±³¸ 6 «´¤²ȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃȃ221 Assessed & Estimated Actual Value of Taxable Property --------------------------------------------------------------------222 Sales and Property Tax History-----------------------------------------------------------------------------------------------------------------------------------223 Major Employers-----------------------------------------------------------------------------------------------------------------------------------224 Population Trend Analysis-----------------------------------------------------------------------------------------------------------------------------------225 CAPITAL IMPROVEMENT PROGRAM Capital Improvement Program -----------------------------------------------------------------------------------------------------------------------------------227 Capital Budgeting Calendar ----------------------------------------------------------------------------------------------------------------------------------228 General Fund Capital Improvement Program ----------------------------------------------------------------------------------------------------------------------------------229 Utilities Capital Improvement Program -----------------------------------------------------------------------------------------------------------------------------------235 FINANCIAL POLICIES Budget and Investment Policies -----------------------------------------------------------------------------------------------------------------------------------245 BUDGET GLOSSARY Budget Glossary -----------------------------------------------------------------------------------------------------------------------------------251 13 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 14 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ΏΏАЋЉЏ September 11, 2012 TO THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL: 15 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES o o o o o 16 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES o o o 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 BUDGET CALENDAR 2012- 13 January 31 City Council Retreat Discussion of Strategic Goals. March 9 Internal Services Budget Due. March 27 Budget Kick-Off: Operating and Capital Improvement Program. April 30 $¤¯ ±³¬¤³ « ¡´£¦¤³² £´¤ ³® "´£¦¤³ /¥ϭ¨¢¤ Ȩ/¯¤± ³¨¦ £ #)0). May 7 Public Utilities Board reviews Utility budgets and CIP. May 21 Public Utilities Board reviews Utility budgets and CIP. May 18-June 5 Budget reviews with City Manager. June 5 City Council Meeting Preliminary Five-Year Financial Forecast and Budget Discussions. June 11 Public Utilities Board reviews Utility budgets and CIP. June 25 Public Utilities Board approves Utility budgets and CIP. July 23 #¤±³¨ϭ¨¤£ ¯¯± ¨² « ±®««² £´¤ ¥±®¬ $¤³® #¤³± « !¯¯± ¨² « $¨²³±¨¢³ȁ July 27 Propos¤£ ¡´£¦¤³ £ #)0 ²´¡¬¨³³¤£ ³® #¨³¸ #®´¢¨« £ ¯« ¢¤£ ® ϭ¨«¤ ¶¨³§ #¨³¸ 3¤¢±¤³ ±¸ȁ 3´¡¬¨²²¨® ®¥ ¢¤±³¨ϭ¨¤£ ¯¯± ¨² « ±®««ȁ Submission of ad valorem effective and rollback tax rates to City Council. 3´¡¬¨²²¨® ®¥ ¢¤±³¨ϭ¨¤£ £ µ «®±¤¬ ¢®««¤¢³¨® ± ³¤ ³® #¨³y Council. August 2 City Council Budget Workshop. August 7 Vote to Consider a Proposal for a Tax Increase Prior to Publishing Notice of Hearing. Budget Work Session with the City Council. August 21 First Public Hearing on Tax Increase. Public Hearing on Budget. Budget Work Session with the City Council. August 28 Second Public Hearing on Tax Increase. Budget Work Session with the City Council. September 11 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 2012 tax roll. 19 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 20 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RG UIDE 2012- 13 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 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 resources. 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 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. 21 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. 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. 22 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 2012-13 fiscal year-end fund balance is based on proposed 2012-13 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. 23 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 the Cit 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, such -supporting. Street Improvement Fund 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 Obligation in lieu of Revenue Bonds will also be recorded as revenue. Downtown Tax Increment Financing Fund 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. 24 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 Funds are 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. 25 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. 26 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES KeyFocusArea1:OrganizationalExcellence Goal1.1Managefinancialresourcesinaresponsiblemanner. Goal1.2Developahighperformanceworkforce. Goal1.3Promoteeffectiveinternalandexternalcommunication. Goal1.4Provideexemplarycustomerservice. Goal1.5Utilizetechnologytoenhanceefficiencyandproductivity. KeyFocusArea2:PublicInfrastructure Goal2.1OptimizeresourcestoimprovequalityofCityroadways. Goal2.2Seeksolutionstomobilitydemandsandenhanceconnectivity. Goal2.3Promotesuperiorutilityservicesandfacilities. Goal2.4Managedrainageinfrastructure. Goal2.5DevelopCapitalImprovementProgram(CIP)basedoncommunityneeds. KeyFocusArea3:SustainableEconomicDevelopment&EnvironmentalStewardship Goal3.1Manageandfacilitategrowth,development,andredevelopmentopportunities. Goal3.2Encourageeconomicdevelopment. Goal3.3Promoteenvironmentalsustainability. KeyFocusArea4:Safe,LivableandFamilyFriendlyCommunity Goal4.1Enhancepublicsafetyinthecommunity. Goal4.2SeekcleanandhealthyneighborhoodsintheCityofDenton. Goal4.3Providequality,diverse,andaccessibleneighborhoodservicesforthecommunity. KeyFocusArea5:PartnershipsandRegionalLeadership Goal5.1Activelyparticipateinregional,state,andfederalinitiatives. Goal5.2Maintainvisibleandeffectiverelationshipswithgovernmentalandnon governmentalorganizations. 27 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON STRATEGICPLAN KFA1:ORGANIZATIONALEXCELLENCE Goal1.1.Managefinancialresourcesinaresponsiblemanner. Goal1.2.Developahighperformanceworkforce. Goal1.3.Promoteeffectiveinternalandexternalcommunication. Goal1.4.Provideexemplarycustomerservice. Goal1.5.Utilizetechnologytoenhanceefficiencyandproductivity. 28 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON STRATEGICPLAN KFA2:PUBLICINFRASTRUCTURE Goal2.1.OptimizeresourcestoimprovequalityofCityroadways. Goal2.2.Seeksolutionstomobilitydemandsandenhanceconnectivity. Goal2.3.Promotesuperiorutilityservicesandfacilities. Goal2.4.Managedrainageinfrastructure. Goal2.5.DevelopCapitalImprovementProgram(CIP)basedoncommunityneeds. 29 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON STRATEGICPLAN KFA3:SUSTAINABLEECONOMICDEVELOPMENT&ENVIRONMENTALSTEWARDSHIP Goal3.1.Managegrowth,development,andredevelopmentopportunities. Goal3.2.Encourageeconomicdevelopment. Goal3.3.Promoteenvironmentalsustainability. 30 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON STRATEGICPLAN KFA4:SAFE,LIVABLEANDFAMILYFRIENDLYCOMMUNITY Goal4.1.Enhancepublicsafetyinthecommunity. Goal4.2.SeekcleanandhealthyneighborhoodsintheCityofDenton. Goal4.3.Providequality,diverse,andaccessibleneighborhoodservicesforthecommunity. 31 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON STRATEGICPLAN KFA5:PARTNERSHIPSANDREGIONALLEADERSHIP Goal5.1.Activelyparticipateinregional,state,andfederalinitiatives. Goal5.2.Maintainvisibleandeffectiverelationshipswithgovernmentalandnon governmentalorganizations. 32 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES The matrix below organizes the Key Focus Areas (KFAs) by service area in the organization. While every department has some level of responsibility for each KFA, the matrix is intended to only highlight the primary department responsible for each KFA. A detailed matrix of performance measures related to the KFAs can be found in the following pages. SERVICE AREA KFA 1 KFA 2 KFA 3 KFA 4 KFA 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 Gas Well Review Community Development PUBLIC SAFETY Animal Services Fire Police Municipal Court Municipal Judge TRANSPORTATION Airport Streets 4± ¥ϭ¨¢/Transportation ADMINISTRATIVE SERVICES City 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 Friendly Community Key Focus Area 5: Partnerships and Regional Leadership 33 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON STRATEGICPLANEXECUTIVESUMMARY GeneralOverviewofthe201112StrategicPlan Ϋ͵ 12.4% 13.4% 74.2% 34 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON STRATEGICPLANPERFORMANCEREPORTDASHBOARD KeyFocusArea1:OrganizationalExcellence FiscalYearFiscalYearFiscalYearFiscalYear 201011201112201112201213 Progress ActualTargetEstimateTarget KeyPerformanceIndicators(KPIs)DepartmentIndicator 35 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON STRATEGICPLANPERFORMANCEREPORTDASHBOARD KeyFocusArea1:OrganizationalExcellence FiscalYear FiscalYearFiscalYearFiscalYear 201011201112201112201213 Progress ActualTargetEstimateTarget KeyPerformanceIndicators(KPIs)DepartmentIndicator 36 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON STRATEGICPLANPERFORMANCEREPORTDASHBOARD FiscalYear FiscalYearFiscalYearFiscalYear 201011201112201112201213 Progress ActualTargetEstimateTarget KeyPerformanceIndicators(KPIs)DepartmentIndicator 37 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON STRATEGICPLANPERFORMANCEREPORTDASHBOARD FiscalYearFiscalYearFiscalYearFiscalYear 201011201112201112Progress201213 ActualTargetEstimateIndicatorTarget KeyFocusArea4:Safe,LivableandFamilyFriendlyCommunity 38 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON STRATEGICPLANPERFORMANCEREPORTDASHBOARD KeyFocusArea4:Safe,LivableandFamilyFriendlyCommunity FiscalYearFiscalYearFiscalYearFiscalYear 201011201112201112Progress201213 KeyPerformanceIndicators(KPIs)DepartmentActualTargetEstimateIndicatorTarget 39 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITYOFDENTON STRATEGICPLANPERFORMANCEREPORTDASHBOARD KeyFocusArea5:PartnershipandRegionalLeadership FiscalYearFiscalYearFiscalYearFiscalYear 201011201112201112201213 Progress ActualTargetEstimateTarget DepartmentIndicator 40 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FY 2012-13 Budget Overview GENERAL FUND RESERVE LEVEL The City of Denton maintains a General Fund reserve balance for unanticipated expenditures, unforeseen ±¤µ¤´¤ ϭ«´¢³´ ³¨®²Ǿ ®± ®³§¤± £µ¤±²¤ ¢¨±¢´¬²³ ¢¤²ȁ ) ±¤²¯®²¤ ³® ³§¤ ¤¢®®¬¨¢ £®¶³´±Ǿ ± ³¨¦ ¦¤¢¨¤² have indicated that a reserve level below 15% would be considered low compared to similarly rated cities. As a result, the reserve balance recommendation was increased from 12-15% to 20% of budgeted expenditures in FY 2010-11, which is more commensurate with similarly rated cities our size. The fund balance level, §®¶¤µ¤±Ǿ ¬ ¸ ¡¤ ±¤£´¢¤£ ³® ³§¤ ¤°´¨µ «¤³ ®¥ ΐΔυ ®¥ ¡´£¦¤³¤£ ¤·¯¤£¨³´±¤² ¨ ´´²´ « ϭ¨ ¢¨ « ¢¨±¢´¬²³ ¢¤²ȁ )¥ ²´¢§ ²¨³´ ³¨® ®¢¢´±²Ǿ ³§¤ #¨³¸ ¶¨«« ¨¬¯«¤¬¤³ ¤¢¤²² ±¸ ¢®±±¤¢³¨µ¤ ¢³¨® ¶¨³§¨ ϭ¨µ¤ȃ year plan to restore the fund balance to the equivalent of 20% of budgeted expenditures. very good ratings for General Obligation debt are The estimated ending reserve balance of $25,747,978 at the end of FY 2011-12 represents approximately 29.1% of budgeted expenditures and is well above the targeted goal of 20%. The chart below provides a «¨²³¨¦ ®¥ ³§¤ ¤£¨¦ ¥´£ ¡ « ¢¤² ¥®± ³§¤ ¯ ²³ ³¶® ¸¤ ±²Ǿ ¯±®©¤¢³¤£ ¡ « ¢¤ ¥®± ³§¤ ϭ¨²¢ « ¸¤ ± ¤£¨¦ 3¤¯³¤¬¡¤± ΒΏǾ ΑΏΐΑǾ £ ³§¤ ¯±®©¤¢³¤£ ¡ « ¢¤ ¥®± ³§¤ ϭ¨²¢ « ¸¤ ± ¤£¨¦ 3¤¯³¤¬¡¤± ΒΏǾ ΑΏΐΒȁ As detailed in the chart, the City has continued to maintain strong reserve balances over the past several years. Going forward, the reserve fund balance is expected to remain above the target range for the next several years in ³§¤ ϭ¨ ¢¨ « ¥®±¤¢ ²³ȁ 7§¨«¤ ³§¤ ϭ¨ ¢¨ « ¥®±¤¢ ²³ ¯±®©¤¢³² ³§¤ ¥´£ ¡ « ¢¤ «¤µ¤« ¶¨«« ¡¤ ¡¤«®¶ ΑΏυ ¨ &9 2015-16, this should only be interpreted as a planning estimate based on information available at this time. #¨³¸ ¬ ¦¤¬¤³ ¶¨«« ¢®³¨´¤ ³® ¬®¨³®± ®´± ϭ¨ ¢¨ « ¯¤±¥®±¬ ¢¤Ǿ £ ¬ ª¤ ¯¯±®¯±¨ ³¤ ¤·¯¤£¨³´±¤ and/or revenue adjustments as necessary. As of As of Estimated Projected 9/30/10 9/30/11 9/30/12 9/30/13 $21,526,779 $24,424,003 $25,747,978 $25,083,084 Ending Balance 23.6% 27.1% 29.1% 26.6% % of Total Expenditures 12-15% 20% 20% 20% Target Goal % 41 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES REVENUES 4§¤ ª¤¸ '¤¤± « &´£ ±¤µ¤´¤ ²®´±¢¤² ±¤ £¨²¢´²²¤£ ¡¤«®¶ȁ 4§¤ ϭ¨±²³ ¢§ ±³ ²§®¶² ³§¤ ²®´±¢¤ ®¥ ®´± ¬ ©®± revenues for FY 2012-13: Ad Valorem Tax Sales Tax Franchise Fees Transfers In Fees, Permits, Use of Reserves 15% 34% 15% 8% 28% Property Tax Approximately one-third of the total General Fund revenue is generated from ad valorem taxes. As shown ¡¤«®¶Ǿ ³§¤ ΑΏΐΑ ¢¤±³¨ϭ¨¤£ µ «´¤ ¨¢±¤ ²¤£ ¡¸ 4.75% or a net $304,336,364 ¥±®¬ ³§¤ ΑΏΐΐ ¢¤±³¨ϭ¨¤£ µ «´¤ȁ Analysis of the increase shows there was $133 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) 2003 9.15% 2004 8.23% 2005 9.47% 2006 13.61% 2007 11.91% 2008 3.31% 2009 0.58% 2010 -1.60% 2011 2.93% 2012 4.75% -2% 3% 8% 13% 18% 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 $40,000 and, the Budget includes an increase in this exemption level to $45,000 in FY 2012-13. 42 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES The FY 2012-13 Budget does not include any adjustment to the tax rate. The current tax rate of $0.68975 per $100 of assessed valuation is above the estimated effective tax rate of $0.68045. Below is a 10-year history of ¢¤±³¨ϭ¨¤£ ²²¤²²¤£ µ «´¤² £ ³ · ± ³¤²ȁ #¤±³¨ϭ¨¤£ 6 «´¤² £ 4 · Rate History Fiscal Year #¤±³¨ϭ¨¤£ !²²¤²²¤£ Operations and Debt Service Total Tax Value Maintenance Tax Tax Rate Rate Rate 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 2012-13* $ 6,716,711,368 $ 0.47088 $ 0.21887 $ 0.68975 ȴ#¤±³¨ϭ¨¤£ !²²¤²²¤£ 6 «´¤ ¨¢«´£¤² ͡ΐΏǾΑΓΗǾΖΗΐ ¶§¨¢§ ¨² ¢ ¯³´±¤£ ¥®± ³§¤ $®¶³®¶ 4)& ¨ &9 2012-13. 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 2011-12 year-end estimate of $25,655,444 is $2,208,866 or 9.4% higher than the original budgeted amount and 12.2% or $2,784,163 more than was received in FY 2010-11. The FY 2012-13 Budget estimates sales tax will be $26,466,107, 3.2% above the FY 2011-12 estimate. The City has economic development agreements with Denton Crossing, Unicorn Lake and Rayzor Ranch for sales tax rebates. In FY 2011-12, the Rayzor Ranch development reached established square footage thresholds ¶§¨¢§ ³±¨¦¦¤± ³§¤ ¤¢®®¬¨¢ £¤µ¤«®¯¬¤³ ¦±¤¤¬¤³ ¨¢¤³¨µ¤ ¯ ¸¬¤³²ȁ 4§¤ ϭ¨µ¤ȃ¸¤ ± ϭ¨ ¢¨ « ¥®±¤¢ ²³ projects a 3% increase in base sales tax receipts annually which is consistent with collection trends over the ¯ ²³ ϭ¨µ¤ ¸¤ ±²ȁ 4§¤ ¥®±¤¢ ²³ «²® ¤²³¨¬ ³¤² ££¨³¨® « ¢®««¤¢³¨®² ±¤« ³¤£ ³® ³§¤ 2 ¸¹®± 2 ¢§ £¤µ¤«®¯¬¤³ ¨ FY 2013-14. The following chart illustrates a 10-year history of sales tax collections: Sales Tax History by Fiscal Year (With Percentage Increases Noted) (in millions) $30 12.2% 3.2% 8.8% 4.2% 0.3% 7.1% 3.7% -4.7% 7.5% 7% $20 $10 $0 *Sales Tax is an Estimated Amount 43 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Franchise Fees Approximately 8 percentage of gross revenues, the purpose of the franchise fee is to provide compensation to the City in return s-of-way. The FY 2012-13 Budget includes $14,154,609 ($7,592,570 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 2012-13 is $6,562,039. 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 2012-13 to the Street Improvement Fund, which was created in FY 2011-12. By doing so, the linkage between the payment of franchise fees and the use of these funds on street maintenance activities increased. With this in mind, however, it is important to also note that the city is not required to spend franchise fees on street ¬ ¨³¤ ¢¤ ®± ¸ ®³§¤± ²¯¤¢¨ϭ¨¢ ¢³¨µ¨³¸ȁ 2 ³§¤±Ǿ ¥± ¢§¨²¤ ¥¤¤² ±¤ ¬¤ ³ ³® ¡¤ '¤¤± « &´£ ±¤²®´±¢¤Ǿ and as such, they may be 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 2012-13, 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 $7.6 million annually by FY 2016-17. 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 Each year, the City completes a study to determine the cost of providing internal services to the organization. This process is primarily designed to recover General Fund costs associated with providing services to other funds. Examples of these costs include expenses for the Human Resources, Finance, and Legal departments. Based on a recent study, the cost allocation transfers associated with these services, and others, are expected to increase transfers into the General Fund by approximately $1.3 million (net) for FY 2012-13. EXPENDITURES /µ¤± ²¤µ¤± « ¯ ²³ ϭ¨²¢ « ¸¤ ±²Ǿ µ ±¨®´² ¤·¯¤£¨³´±¤ ±¤£´¢³¨®² ¶¤±¤ ¨¬¯«¤¬¤³¤£Ǿ £ ³§¤ ¬ ©®±¨³¸ ®¥ ³§¤²¤ reductions will be maintained for FY 2012-13. One such measure is the vacancy management program, which began in FY 2010-11. Under this plan, savings are achieved by establishing a target level of savings and monitoring vacancies to achieve this objective. As personnel turnover and attrition occur in the organization, µ ¢ ³ ¯®²¨³¨®² ±¤ ¤µ «´ ³¤£ ³® £¤³¤±¬¨¤ ¨¥ ³§¤¸ ¤¤£ ³® ¡¤ ϭ¨««¤£ ®r kept vacant according to the to properly manage resources. 4§¤ µ ¢ ¢¸ ¬ ¦¤¬¤³ ¯±®¦± ¬ ¨² ±¤¢®¬¬¤£¤£ ¦ ¨ ¥®± ³§¤ ´¯¢®¬¨¦ ϭ¨²¢ « ¸¤ ±, and the targeted savings is projected at approximately $900,000. By maintaining the reductions implemented in prior years, and continuing the vacancy management program, enhanced programming is possible for FY 2012-13. 44 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Fund Expenditure Enhancements In accordance with priorities established through the Strategic Plan, several General Fund expenditure enhancements are recommended for funding. The FY 2012-13 Budget recommends $2,087,348 in funding for program enhancements in the General Fund. In addition, $1,686,721 in enhancements is recommended from ®³§¤± ¥´£² ³® £¨±¤¢³«¸ ¡¤¤ϭ¨³ '¤¤± « &´£ ®¯¤± ³¨®²ȁ 4§¤ ¢§ ±³ ¡¤«®¶ ¨««´²³± ³¤² ³§¤ ¥´£¨¦ ¬®´³² £ the percentage of total enhancements recommended by service category: Enhancements by Service Category $1,251,480 Public Safety $1,251,480 ƩğƓƭƦƚƩƷğƼƚƓ $1,166,053 Neighborhood Services $821,745 !ķƒźƓźƭƷƩğƼǝĻ ε /ƚƒƒǒƓźƷǤ {ĻƩǝźĭĻƭ $534,791 0% 5% 10% 15% 20% 25% 30% 35% 40% % of Total Enhancements Received &®± ¤ ¢§ ±¤²¯¤¢³¨µ¤ ²¤±µ¨¢¤ ±¤ ¨£¤³¨ϭ¨¤£ ¨ ³§¤ 3³± ³¤¦¨¢ 0« Ǿ ²´¬¬ ±¸ ®¥ ³§¤ ¬ ©®± ¥´£¨¦ enhancements for FY 2012-13 are shown on the following pages. Additionally, the primary Key Focus Area (KFA) for each of these service areas is «²® ¨£¤³¨ϭ¨¤£ȁ PUBLIC SAFETY ($1,251,480 in Total Enhancements) KEY FOCUS AREA 4: SAFE, LIVABLE AND FAMILY-FRIENDLY COMMUNITY F ire General Fund Other Fund Total Enhancement Support Support Funding $625,005 $303,223 $928,228 ! ¤¶ ¥±®³ «¨¤ ¬¤£¨¢ ´¨³ £ ²³ ¥ϭ¨¦ ¨² ¨¢«´£¤£ ¥®± ³§¤ &9 ΑΏΐΑȃΐΒ "´£¦¤³ȁ 4§¨² ¨¢«´£¤² ¢±¤¶ ®¥ ϭ¨µ¤ ϭ¨±¤ϭ¨¦§³¤±² £ ¤¶ ¬¡´« ¢¤ȁ ! ££¨³¨® « #®¬¬¤±¢¨ « 0« ² %· ¬¨¤± ¨² «²® ¨¢«´£¤£ ¨ ±¤²¯®²¤ ³® increased demand in the development community. An Administrative Assistant position, which was ¯±¤µ¨®´²«¸ ¥±®¹¤Ǿ ¨² «²® ¨¢«´£¤£ȁ &´£¨¦ ¨² «²® ¯±®µ¨£¤£ ¥®± !¨±¢± ¥³ 2¤²¢´¤ £ &¨±¤ϭ¨¦§³¨¦ Ȩ!2&&ȩ vehicle equipment. 45 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES P olice General Fund Other Fund Total Enhancement Support Support Funding $203,887 $0 $203,887 Two new positions are included in the Police Department. A Lieutenant position is included for additional supervisory oversight in the department and a Property Technician position is included to process items collected during search warrants and other investigation activities. In addition, supplemental funding for ammunition is included. M unicipal Court General Fund Other Fund Total Enhancement Support Support Funding $8,688 $0 $8,688 &´£¨¦ ¨² ¨¢«´£¤£ ¥®± ³§¤ 3¢®¥ϭ« ¶ ¯±®¦± ¬Ǿ ¶§¨¢§ ««®¶² ³§¤ #¨³¸ ³® ¶®±ª ¶¨³§ ³§¤ 4¤· ² $¤¯ ±³¬¤³ ®¥ 4± ²¯®±³ ³¨® ³® ¢®««¤¢³ ´¯ ¨£ ϭ¨¤² ¶§¤ £¤¥¤£ ³ ¯¯«¨¤² ³® ±¤¤¶ µ¤§¨¢«¤ ±¤¦¨²³± ³¨®ȁ A nimal Services General Fund Other Fund Total Enhancement Support Support Funding $110,677 $0 $110,677 Two new positions are included in the Animal Services division, a new Shelter Manager and an Animal 3¤±µ¨¢¤² /¥ϭ¨¢¤± ¯®²¨³¨®ȁ 3¨¢¤ ³§¤ ¤¶ !¨¬ « # ±¤ £ !£®¯³¨® #¤³¤± ¨² ²« ³¤£ ³® ®¯¤ ³ ³§¤ ¤£ ®¥ ³§¤ ¤·³ ϭ¨²¢ « ¸¤ ±Ǿ ¤¶ ¯¤±²®¤« ±¤ ¤¢¤²² ±¸ ¥®± ³§¤ ¤·¯ ²¨® ®¥ ³§¤²¤ ®¯¤± ³¨®²ȁ TRANSPORTATION ($1,166,053 in Total Enhancements) KEY FOCUS AREA 2: PUBLIC INFRASTRUCTURE T± ¥ϭ¨¢ General Fund Other Fund Total Enhancement Support Support Funding $100,000 $1,066,053 $1,166,053 .¤¶ ³± ¥ϭ¨¢ ²¨¦ «² ±¤ ¨£¤³¨ϭ¨¤£ ¡¤«®¶Ȁ Brinker Road at Colorado Boulevard ($164,077) Brinker Road at Spencer Road ($273,730) State School Road at Unicorn Lake Drive ($95,014) Allegra Vista Drive at Dallas Drive ($273,232) Country Club 1830 at Hickory Creek Road ($130,000) Country Club 1830 at Ryan Road ($130,000) 46 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® Ȩ#/²ȩ ¶¨«« ¡¤ ¨²²´¤£ ³® ¯±®µ¨£¤ ͡ΐǾΏΕΕǾΏΔΒ ¨ ¥´£¨¦ ¥®± ³§¤²¤ ¤§ ¢¤¬¤³²ȁ )³ ¨² also expected that the City will receive $200,754 in funding from the Texas Department of Transportation. An additional $100,000 in funding is also included for FY 2012-13 for the implementation of the bike plan. Including existing funds, the total resources for the bike plan are ͡ΑΏΏǾΏΏΏ ¥®± ³§¤ ´¯¢®¬¨¦ ϭ¨²¢ « ¸¤ ±ȁ NEIGHBORHOOD SERVICES ($821,745 in Total Enhancements) KEY FOCUS AREA 3: SUSTAINABLE ECONOMIC DEVELOPMENT & ENVIRONMENTAL STEWARDSHIP; KEY FOCUS AREAS 4: SAFE, LIVABLE AND FAMILY-FRIENDLY COMMUNITY L ibrary General Fund Other Fund Total Enhancement Support Support Funding $54,670 $0 $54,670 A Technology Librarian is included in the FY 2012-13 Budget. This position will assist with the coordination internet presence, integrated library system, catalog, downloadable materials, electronic databases, and other customer-related technology issues. B uilding Inspections General Fund Other Fund Total Enhancement Support Support Funding $112,442 $25,000 $137,442 4¶® ¯®²¨³¨®² ±¤ ¨¢«´£¤£ ¨ ³§¤ "´¨«£¨¦ )²¯¤¢³¨®² £¨µ¨²¨®ȁ 4§¤ ϭ¨±²³ ¯®²¨³¨®Ǿ #®¬¬¤±¢¨ « 0« ² Examiner, is included to assist with new development projects in the City. The second position, a Residential Inspector, is included to assist with new multi-family residential projects that are projected to be developed in the City. P lanning General Fund Other Fund Total Enhancement Support Support Funding $346,301 $0 $346,301 The equivalent of three positions are included for the Planning Department in the FY 2012-13 Budget. An Assistant Planner and Planning Technician are included to assist with development projects. In addition, the Department will begin an internship program to give students an opportunity to work on various projects and provide additional support to the department. An additional $50,000 is included for the Neighborhood Incentive Grant Program. With this increased funding, a total of $84,000 is allocated for the City of Denton Neighborhood Planning Program (CDNPP). Finally, funding in the amount of $150,000 has been included to 47 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES P arks and Recreation General Fund Other Fund Total Enhancement Support Support Funding $181,887 $101,445 $283,332 In the Parks and Recreation Department, a variety of enhancements are included for FY 2012-13. Lifeguards and Swim Instructors are included at the Civic Center pool, Natatorium, and Waterpark. In addition, a Recreation Specialist at the Senior Center will be funded out of the Parks and Recreation operating fund, while a Customer Service Representative, and a Recreation Coordinator at the Martin Luther King, Jr. (MLK) Center are recommended for funding out of the Recreation Fund. Point of sale equipment for registrations at the Natatorium, as well as additional mowing and tree spade services are also included. ADMINISTRATIVE & COMMUNITY SERVICES ($534,791 in Total Enhancements) KEY FOCUS AREA 1: ORGANIZATIONAL EXCELLENCE; KEY FOCUS AREA 2: PUBLIC INFRASTRUCTURE; KEY FOCUS AREA 3: SUSTAINABLE ECONOMIC DEVELOPMENT & ENVIRONMENTAL STWEARDSHIP C General Fund Other Fund Total Enhancement Support Support Funding $195,955 $0 $195,955 A new Assistant City Manager position is included for FY 2012-13. This position provides additional various reporting structures have also been revised in conjunction with the addition of this new position. F acilities Management General Fund Other Fund Total Enhancement Support Support Funding $29,349 $191,000 $220,349 A new Facilities Assistant position is included for FY 2012-13. With this additional support, trade technicians will be able to focus on non-administrative tasks and improve service levels. In addition, COs are to be issued to provide $191,000 in funding for building needs associated with public health and safety issues such as the ±¤¯« ¢¤¬¤³ ®¥ ϭ¨±¤ « ±¬ ²¸²³¤¬ ³ #¨³¸ ( «« 7¤²³Ǿ ±¤¯« ¢¤¬¤³ ®¥ ¦¤¤± ³®± ³ &¨±¤ 3³ ³¨® ΒǾ £ ¤¤£¤£ improvements at the North Branch Library. 48 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES P ublic Communications General Fund Other Fund Total Enhancement Support Support Funding $9,000 $0 $9,000 Funds for improving 2012ȃΐΒ ¥®± ³§¤ 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤ȁ utilize an online interface, resources are needed to support this method of communication with our citizens. F inance General Fund Other Fund Total Enhancement Support Support Funding $59,487 $0 $59,487 A Senior Financial Analyst position is included in the Finance Department. This position will provide ££¨³¨® « ϭ¨ ¢¨ « ®µ¤±²¨¦§³ ¥®± ³§¤ ®±¦ ¨¹ ³¨®ȁ !££¨³¨® ««¸Ǿ ³§¨² ¯®²¨³¨® ¶¨«« ¯±®µ¨£¤ ´¯£ ³¤² ³® ³§¤ #¨³¸ȃ wide cost allocation plan to reduce expenses for outside consultants. E conomic Development General Fund Other Fund Total Enhancement Support Support Funding $50,000 $0 $50,000 To provide additional resources for the Downtown Reinvestment Grant Program, an additional $50,000 is included for FY 2012-13. Combined with existing funds, the funding for this program will be $100,000 in FY 2012-13. The City Council will need to determine whether or not these funds will be available outside of the downtown area. Other Expenditure Items In addition to the funding included for FY 2012-13, several items are included in FY 2011-12 from existing appropriations. In particular, the Municipal Court front counter area ($70,330) will be improved. This project will allow better accessibility for customers with special needs, as well as enhance the security of the front counter area and work space for the Municipal Court clerks. To assist with parking issues along the street corridors of the campuses of the University of North Texas and In the Human Resources Department, funding for a city-wide salary survey and compensation analysis Ȩ͡ΔΘǾΏΏΏȩ £ « ²¤±ϭ¨¢§¤ ²¸²³¤¬ ´¯£ ³¤ Ȩ͡ΐΓǾΓΏΏȩ ¨² ¨¢«´£¤£. In the Code Enforcement and Gas Well divisions, new vehicles and equipment are included ($76,802). In the Parks and Recreation Department, $85,000 is included to fund an engineering study of the Lake Forest Park Dam as required by the state. 49 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES For the Fire Department, funding is included for a hazardous materials service contract ($30,000) and ¤°´¨¯¬¤³ ¥®± ³§¤ !¨±¢± ¥³ 2¤²¢´¤ £ &¨±¤ϭ¨¦§³¨¦ Ȩ!2&&ȩ µ¤§¨¢«¤ Ȩ͡ΒΗǾΒΔΓȩȁ In summary, funding in the amount of $213,975 will be expended in the General Fund in FY 2011-12 for the purposes mentioned above. Additionally, funding in the amount of $182,354 is provided from other funding sources. Compensation For FY 2012-13, an average 3% merit increase for non-civil service employees (3% pay adjustment for civil ²¤±µ¨¢¤ ¤¬¯«®¸¤¤²ȩ ¨² ¨¢«´£¤£ȁ 4® ££±¤²² ¢§ ¦¨¦ « ¡®± ¬ ±ª¤³ ¢®£¨³¨®²Ǿ ³§¤ ϭ¨µ¤ȃ¸¤ ± ϭ¨ ¢¨ « ¥®±¤¢ ²³ «²® ¨¢«´£¤² µ¤± ¦¤ Βυ ¬¤±¨³ ¨¢±¤ ²¤ ¥®± ¤¬¯«®¸¤¤² ¨ ¤ ¢§ ¸¤ ± ®¥ ³§¤ ϭ¨ ¢¨ « ¯« ȁ Compensation for positions in the City is organized by pay (market) bands. The pay bands identify a ¬¨¨¬´¬Ǿ ¬¨£¯®¨³Ǿ £ ¬ ·¨¬´¬ ¯ ¸ ¥®± ¤ ¢§ ¯®²¨³¨® ¢« ²²¨ϭ¨¢ ³¨® ¨ ³§¤ #¨³¸ȁ 4§¤ ¬¨£¯®¨³ ±¤¯±¤²¤³² an estimate of the average wage for an equivalent position in the marketplace. Due to a number of factors, a large percentage of employees within the City receive compensation below the marketplace average. As a result, it is recommended that employees be considered for an equity adjustment if their pay is below the midpoint and they are performing at a satisfactory level. The Budget also includes normally scheduled step increases for civil service public safety personnel. Below is a summary of compensation increases for employees over the past three years: Compensation Increase History Fiscal Year Compensation Equivalent (Non Civil Service) 2010-11 No Increase Recommended 2011-12 2% Average Merit Based Increase 2012-13 3% Average Merit Based Increase and Equity Pay Adjustments for affected employees Civil Service Compensation Increases History Fiscal Year Compensation Equivalent 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 were included. 2012-13 3% Increase. Eligible step pay increases for both Police and Fire civil service positions also included. Through meet and confer deliberations, City management and Police and Fire employee associations agreed to three-year agreements in 2006 and again 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 ± ª ¢®¬¯ ±¤£ ³® ³¶¤«µ¤ -¤³±®¯«¤· ¯®«¨¢¤ £ ϭ¨±¤ ¦¤¢¨¤²ȁ #¨³¸ ¬ ¦¤¬¤³ £ ³§¤ $¤³® 0®«¨¢¤ Association have agreed to a two-year extension of the current agreement through 2014. The Denton Fire 50 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES &¨¦§³¤± !²²®¢¨ ³¨® § ² «²® ³¤³ ³¨µ¤«¸ ¦±¤¤£Ǿ ¯¤£¨¦ ± ³¨ϭ¨¢ ³¨®Ǿ ³® ³¶®ȃ¸¤ ± ¤·³¤²¨® ®¥ ³§¤¨± ¢´±±¤³ agreement. As part of each agreement, the increases for Police and Fire civil service employees may be limited to an amount equal to the average compensation increases budgeted for civilian employees. After ±¤µ¨¤¶¨¦ ¯¯±®¯±¨ ³¤ ±¤¢®¬¬¤£¤£ ¢®¬¯¤² ³¨® ¬ ±ª¤³ £ ³ £ ³§¤ µ ¨« ¡¨«¨³¸ ®¥ ϭ¨ ¢¨ « ±¤²®´±¢¤²Ǿ and in consideration of the above mentioned policy, a 3% increase in compensation is provided for civil service employees in FY 2012-13. In some cases, this will result in various ranks receiving a higher increase then would be applied using the agreement pay language. 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 $414,599 for FY 2012-13. The Human Services Committee recommended total funding of $297,119 which is a 23% increase from the FY 2011-12 funding level. This funding is split between support from the Community Development Block Grant (CDBG) and the General Fund. Funding in the amount of $101,210 is also Advocacy Center (CAC). and is below the $121,648 provided last year. The total support provided in the General Fund is approximately $1.50 per capita compared to $1.00 per capita in the FY 2011-12 Budget. In future years, City management intends to increase the per capita funding level by an incremental amount each year. 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 2012-13 is $6,296,010. 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. advisory committee in April 2012 to focus primarily on developing recommendations for street infrastructure improvements for a advisory committee recommended various streets projects, valued at $20 million and public art improvements of $0.4 million. Beyond the November 2012 election, the City is preparing for an additional voter approved bond election in FY 2014-15 or FY 2015-16. Further, due to the age and condition of various ϭ¨±¤ ²³ ³¨®² ¶¨³§¨ ³§¤ #¨³¸Ǿ ¡®£ ¤«¤¢³¨® ³® ¨¬¯±®µ¤ ³§¤²¤ ¥ ¢¨«¨³¨¤² ¬ ¸ «²® ¡¤ ¯±®¯®²¤£ ¥®± &9 ΑΏΐΑȃΐΒȁ As information is provided to the City Council over the coming weeks, a formal determination will be made on the additional bond program. 51 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES The General Government CIP also includes funding to expand the Bonnie Brae Street and Mayhill Road thoroughfares. These projects are expected to cost approximately $114 million, of which about $91 million is provided from Regional Toll Revenue (RTR) funding. !££¨³¨® ««¸Ǿ ³§¤ !¨±¯®±³ #)0 ¨¢«´£¤² ͡Α ¬¨««¨® ¥®± ³§¤ ¨²²´ ¢¤ ®¥ #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® Ȩ#/²ȩ ²²®¢¨ ³¤£ with property acquisitions at the Denton Airport. 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. UTILITY RESERVE LEVELS 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. The working capital target for each utility is 30 days ȨΗυȩ ®¥ µ¤± ¦¤ ¡´£¦¤³¤£ ¤·¯¤£¨³´±¤²ȁ 4§¨² ±¤²¤±µ¤ ¥´£ ¡ « ¢¤ ²§®´«£ ¯±®µ¨£¤ ²´¥ϭ¨¢¨¤³ ±¤²®´±¢¤² ³® address 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 In addition to the above amounts, the Water and Wastewater Funds maintain separate impact fee and development plan line reserves. For FY 2012-13, the Wastewater Fund will create a separate reserve to be used for repairs of the drainage system in the event of major unforeseen circumstances. The Solid Waste &´£ «²® ¬ ¨³ ¨² ²¤¯ ± ³¤ ±¤²¤±µ¤ ¥®± , £ϭ¨«« #«®²´±¤/Postclosure purposes. 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. 52 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 an increasing percentage of 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 will reduce the reliance on debt issuance and maintain adequate debt coverage ratios for the Electric, Water, and Wastewater utilities in the future. By doing so, the overall cost of these projects will be reduced. 4§¤ ¯±®©¤¢³¤£ ®¯¤± ³¨¦ ¡´£¦¤³²Ǿ ¢ ¯¨³ « ¨¬¯±®µ¤¬¤³ ¯« ² £ ± ³¤² ¢®³ ¨¤£ ¨ ³§¤ ϭ¨µ¤ȃ¸¤ ± ϭ¨ ¢¨ « plan contemplate a phased approach to revenue funded asset replacements and maintain debt coverage ratios at bond covenant levels. UTILITY FUNDS KEY FOCUS AREA 2: PUBLIC INFRASTRUCTURE ELECTRIC FUND The FY 2012-13 Electric Budget includes $142,741,301 in revenues and $158,987,525 in expenditures. The Electric Budget will use $16,246,224 in reserves to balance the budget. This planned use of reserves is primarily related to scheduled expenses associated with the Texas Municipal Power Agency (TMPA) contract. Rates The FY 2012-13 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 2012-13, the ECA rate is budgeted as 3.700 cents/kWh. Personnel Changes The FY 2012-13 DME Budget includes an increase of 11.5 new FTEs, of which 6.0 FTEs are related to the enhanced CIP program discussed below. 1.0 FTE in Electric Administration for North American Electric Reliability Corporation (NERC) Compliance technical support. 1.0 FTE in Power Supply Administration for technical support. 2.0 FTEs in System Operations for switchman positions. 1.5 FTEs in Distribution for maintenance and crew foreman positions. 5.0 FTEs in Electric Engineering o 2.0 FTEs for Distribution Engineers. o 3.0 FTEs for technical support positions. 1.0 FTE in Metering for system and data coordination. 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. 53 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Major CIP Projects The Electric Fund CIP budget includes funding for the following major capital projects in FY 2013: Transmission Lines: $ 35.0 million Transmission Substations: $ 20.3 million Feeder Extensions and Improvements: $ 8.9 million New Residential and Commercial Service: $ 3.1 million Automated Meter Reading: $ 3.0 million TOTAL: $ 70.3 million Including the improvements discussed above, the FY 2013-17 ϭ¨µ¤ȃ¸¤ ± ¢ ¯¨³ « ¨¬¯±®µ¤¬¤³ ¯±®¦± ¬ ¨² ͡ΒΏΑ ¬¨««¨®Ǿ ¯¯±®·¨¬ ³¤«¸ ͡ΐΒΏ ¬¨««¨® ¬®±¤ ³§ ³§¤ ¯±¨®± ϭ¨µ¤ȃ¸¤ ± ¯« ¯¯±®µ¤£ ¨ &9 ΑΏΐΐȃ12. The enhanced program is necessary to improve the reliability of the electric system, meet the expected growth in demand for electric services, replace aging infrastructure, and comply with new regulatory requirements. WATER FUND The FY 2012-13 Water Fund Budget includes revenues of $42,964,597 and expenditures of $43,867,930. For FY 2012-13, rate stabilization reserves in the amount of $903,333 will be used to balance the budget. The table on the following page illustrates budgeted water sales for FY 2011-12 and projected sales for FY 2012- 13. Treated Water Sales by Customer Type (In Billions of Gallons) FY 2011-12 FY 2012-13 Difference Retail Customers 6.077 6.143 0.066 Wholesale Customers 0.099 0.109 0.010 Total 6.176 6.252 0.076 Rates An average 8% rate increase for retail water customers is programmed. 4§¤ ϭ¨µ¤ȃ¸¤ ± ϭ¨ ¢¨ « ¥®±¤¢ ²³ includes future rate increases to support the replacement of aging infrastructure, maintenance and reserve fund goals. Wholesale rates will be updated per their respective agreements. Personnel Changes 1.0 FTE for a Sustainability Coordinator in Utility Administration. 1.0 FTE for a Senior Engineer in Water Production. 1.0 FTE in Water Production for an Operator I position. Major CIP Projects The Water Fund CIP budget includes funding for the following major capital projects in FY 2013: North South Water Main Phase 2: $6.7 million Hwy 380 Utility Line Relocate Ph I&II: $4.9 million Robson Elevated Storage Tank: $5.5 million TOTAL: $17.1 million 54 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES #®²¨²³¤³ ¶¨³§ ³§¤ ϭ¨ ¢¨ « ²³± ³¤¦¨¤² £¨²¢´²²¤£ ¤ ±«¨¤± ±¤¯« ¢¤¬¤³ ¯« ²Ǿ ²¨¦¨ϭ¨¢ ³ ¯®±³¨® ®¥ ³§¤ #)0 ¥®± &9 ΑΏΐΑȃ13 is funded with revenue instead of debt. The FY 2012-13 revenue funded projects total approximately $4.1 million. By way of comparison, the FY 2011-12 Budget included only $2.8 million in revenue funded projects. WASTEWATER FUND The FY 2012-13 Wastewater Budget includes revenues of $27,776,462 and expenditures of $28,252,407. For FY 2012-13, rate stabilization revenues in the amount of $475,945 will be used to balance the budget. On the following page is a table illustrating budgeted wastewater billed volumes in FY 2011-12 and projections for FY 2012-13. Wastewater Billed Volumes (In Billions of Gallons) FY 2011-12 FY 2012-13 Difference Retail 3.753 3.917 0.164 %¥ϭ«´¤³ 0.105 0.093 -0.012 Wholesale 0.212 0.215 0.003 Total 4.070 4.225 0.155 Rates A 9% rate increase is for retail wastewater customers. The Five-Year Financial Forecast includes future rate increases to support the replacement of aging infrastructure, maintenance and reserve fund goals. Personnel Changes The Wastewater Department budget includes 2 1.0 FTE for a Wastewater Utility Electrician II in Water Reclamation. 0.5 FTE for an Environmental Monitoring Tech in Industrial Pretreatment. 1.0 FTE for a Transportation Permit Specialist in Industrial Pretreatment. 0.38 FTE for a Watershed Protection Intern in Watershed Protection. Major CIP Projects The Wastewater Fund CIP budget includes funding for the following major capital projects: Hwy 380 Utility Line Relocate Phase II: $2.2 million Pecan Creek Interceptor II, III & IV: $4.8 million State School Interceptor II: $2.3 million Co-Digestion at Pecan Creek Water Reclamation Plant: $2.2 million TOTAL: $11.5 million #®²¨²³¤³ ¶¨³§ ³§¤ ϭ¨ ¢¨ « ²³± ³¤¦¨¤² £¨²¢´²²¤£ ¤ ±«¨¤± ±¤¯« ¢¤¬¤³ ¯« ²Ǿ ²¨¦¨ϭ¨¢ ³ ¯®±³¨® ®¥ #)0 ¥®± &9 ΑΏΐΑȃ13 will be funded with revenue instead of debt. The FY 2012-13 revenue funded projects total approximately $3.3 million. By way of comparison, the FY 2011-12 Budget included only $2.4 million in revenue funded projects. 55 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND The FY 2012-13 Solid Waste Budget includes $25,147,589 in revenues and expenditures of $25,124,689. The chart below illustrates Solid Waste production. Solid Waste Production (In Tons) FY 2011-12 FY 2012-13 Difference Gross Tons of Waste 247,062 255,583 8,521 Recycled Tons (74,328) (76,847) (2,519) Total , £ϭ¨«« 4® ¦¤ 172,734 178,736 6,002 Rates and Fees The following are monthly fee increases to the Solid Waste schedules: Rate Increase FY 2011-12 FY 2012-13 Variance Residential Refuse (Standard $19.25 $20.10 $0.85 Cart) Residential Refuse (Large $21.95 $24.20 $2.25 Cart) Residential Refuse (Small $17.10 $19.10 $2.00 Cart) Residential Recycling $5.15 $5.15 $0.00 Commercial Dumpster 3.9% 5.0% 1.1% Commercial Roll-Off 0.0% 1.0% 1.0% , £ϭ¨«« $43.50 $43.50 $0.00 Personnel Changes Eight additional personnel (equaling 5.0 FTEs) are included for FY 2012-13: 2 FTEs for the Curbside Recycling Program. 1 FTE for Commercial and Multi-Family Recycling Coordinator. 1 FTE for Household Chemicals Collections. 0.50 (2 Temporary Positions) FTE for Residential Yard Waste Collection. 0.50 (2 Temporary Positions) FTE for Construction and Demolition Processing. Major CIP Projects The Solid Waste Fund CIP budget includes funding for the following major capital projects in FY 2013: Vehicle additions/replacements: $1.8 million , £ϭ¨«« & ¢¨«¨³¸ %·¯ ²¨® £ # ¯¨³ « #®²³²Ȁ ͡4.4 million TOTAL: $6.2 million Utility Rate Change Summary "¤«®¶ ¨² ¢§ ±³ ¶§¨¢§ £¤¯¨¢³² ³§¤ ± ³¤ ¨¢±¤ ²¤² £¨²¢´²²¤£ ¡®µ¤ £ ³§¤ ¬®³§«¸ ϭ¨ ¢¨ « ¨¬¯ ¢³ ³® average residential customer. 56 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FY 2012 FY 2013 Increase %Change 1 Electric $119.86 $123.76 $3.90 3.3% Water $42.35 $45.60 $3.25 7.7% Wastewater $27.50 $30.00 $2.50 9.1% SW Standard Cart $19.25 $20.10 $0.85 4.4% SW Recycling $5.15 $5.15 $0.00 0.0% Services Total $214.11 $224.61 $10.50 4.9% 1 FY 2013 includes an average Energy Cost Adjustment (ECA) rate of $0.037 and FY 2012 includes an average ECA rate of $0.034. The base rate of $0.0582 is the same for FY 2012 and FY 2013. Miscellaneous and Internal Service Funds STREET IMPROVEMENT FUND The Street Improvement Fund was a new fund in 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 are also recorded in the Street Improvement Fund. )³¤±¤²³ ¢®²³ ² µ¨¦² ²²®¢¨ ³¤£ ¶¨³§ ¨²²´¨¦ #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ¨ «¨¤´ ®¥ 2¤µ¤´¤ "®£² ±¤ «²® 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 $265,251 in interest cost savings from the utility funds to the Street Improvement Fund in FY 2012-13. In addition, the FY 2012-13 Budget includes three new FTEs for maintenance positions and a crew foreman. These positions will be used to provide enhanced street maintenance services to the community. For FY 2012-13, revenues and expenditures are budgeted to be $7,158,774. This level of expenditures represents all street operations that were previously recorded in the General Fund prior to FY 2011-12. Of this amount, approximately $4.2 million in funding is dedicated to street maintenance activities and this represents an increase of 18.7% compared with FY 2011-12 funding. As discussed previously, the City needs to be spending approximately $10.0 million each year on street maintenance to avoid further deterioration of the overall street condition in the City. 57 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 4§¤ ¢§ ±³ ¡¤«®¶ £¤¯¨¢³² ³§¤ ±¤¢®¬¬¤£¤£ ¨¢±¤ ²¤² ¨ ²³±¤¤³ ¬ ¨³¤ ¢¤ ¥´£¨¦ ®µ¤± ³§¤ ¤·³ ϭ¨µ¤ ϭ¨²¢ « years. FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2010-11 Budget $2,800,000 $2,800,000 $2,800,000 $2,800,000 $2,800,000 Bond Sale Savings $265,251 $413,780 $639,309 $764,618 $853,364 Franchise Fee Growth ** $1,141,765 $1,732,638 $2,362,582 $3,342,230 $3,948,270 Annual Funding $4,207,016 $4,946,418 $5,801,891 $6,906,848 $7,601,634 Cumulative Funding $4,207,016 $9,153,434 $14,955,325 $21,862,173 $29,463,807 ** Includes 100% of the growth in franchise fees compared to the FY 2010-11 Budget in FY 2012-13 and subsequent years. DOWNTOWN TAX INCREMENT FINANCING FUND The Downtown Tax Increment Fund (TIF) was a newly created fund in FY 2011-12 through Ordinance No. 2010-316, which was adopted on December 7, 2010. The fund accounts for the tax revenues that are collected above the FY 2010-11 levels in the downtown area. The base value for the TIF is $79,356,854, and the ¢¤±³¨ϭ¨¤£ µ «´¤ ¥®± &9 ΑΏΐΑȃ13 is $89,605,635, which represents an increase of 12.9% or $10,248,781. For FY 2012ȃΐΒǾ ±¤µ¤´¤² ®¥ ͡ΖΏǾΕΘΐ ±¤ ¨¢«´£¤£ȁ .® ¤·¯¤£¨³´±¤² § µ¤ ¡¤¤ ¨£¤³¨ϭ¨¤£ ¡¸ ³§¤ 4)& ¡® ±£ ³ ³§¨² time. 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 2012-13 based on the most recent hotel occupancy tax forecast. The recommendation for funding is included in the Budget. A joint partnership with the University of North Texas and a private developer to build and operate a convention center is also under consideration. 4® ¯±®µ¨£¤ ϭ¨ ¢¨ « ¢ ¯ ¢¨³¸ ¥®± ¤·¯¤²¤² ²²®¢¨ ³¤£ ¶¨³§ ³§¨² project, $100,000 is budgeted for contingency purposes. RISK RETENTION FUND The Risk Retention Fund is established to record the activities of providing insurance coverage and self- funded activities for City operations including vehicle, property, general liability and workers compensation claims. An appraisal of City property will be funded from FY 2011-12 budget savings. 58 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 the self-funded program has provided considerable savings as expected (an estimated $4.9 million through 2011), the rising cost of health care continues to be a concern. In an effort to address those rising costs, the City opened the Employee Health Center (clinic) in December ΑΏΐΐȁ 4§¨² ¢«¨¨¢ ¯±®µ¨£¤² ¯±¨¬ ±¸ ¢ ±¤ ¡¤¤ϭ¨³² ³ ® ¢®²³ ³® ®´± ¤¬¯«®¸¤¤²Ǿ ±¤³¨±¤¤²Ǿ £ £¤¯¤£¤³² ³§ ³ -funded program. As of July 20, 2012, 3,277 patient appointments have been provided and 743 employees have completed a Health Risk Assessment (HRA) at the clinic. The HRA includes a comprehensive blood draw and a 40 minute follow-up appointment with the clinic physician. Staff will be bringing forward a budget amendment for this fund to the Audit and Finance Committee on August 7, 2012, and a subsequent City Council meeting. Health claim costs have been higher than projected ³§¨² ϭ¨²¢ « ¸¤ ±ȁ !³ ³§¨² ³¨¬¤Ǿ ²³ ¥¥ ¨² ¤²³¨¬ ³¨¦ ³§ ³ ³®³ « §¤ «³§ ¨²´± ¢¤ ¤·¯¤²¤² ¶¨«« ¡¤ ͡ΑǾΒΓΔǾΓΕΕ ¬®±¤ than the budgeted amount. There are many factors that contribute to this increase including fees related to -funded health plan, discovery of previously undiagnosed conditions by our employees due to the completed HRAs, and more claims over $25,000 than in the prior year. Staff is currently evaluating employee/retiree rate and plan design changes that may be necessary for FY ΑΏΐΑȝΑΏΐΒȁ 7¤ ±¤ ´¢¤±³ ¨ ¶§¤³§¤± ¨¢±¤ ²¤ ¨ ¤¬¯«®¸¤¤ ¯±¤¬¨´¬² ®± ¢§ ¦¤² ³® ¡¤¤ϭ¨³ £¤²¨¦ ¶¨«« be needed, but a 6% increase to the City contribution 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. To assist with administrative duties, a temporary administrative support position has been recommended. In addition, a Senior Buyer position has been included in the FY 2012-13 Budget. This position will be primarily responsible for assisting with purchasing tasks associated with the enhanced Denton Municipal Electric capital improvement program which was discussed previously. 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. #®¬¯ ±¤£ ³® &9 ΑΏΐΐȃΐΑǾ ³§¤ &«¤¤³ - ¦¤¬¤³ &´£ ±¤ϭ«¤¢³² £¤¢±¤ ²¤ ®¥ ΘȁΏ &4%² £ ²²®¢¨ ³¤£ ¥´£¨¦ for a planned joint use maintenance agreement with the Denton County Transportation Authority (DCTA). Since contract negotiations were not successful, these costs have been removed for FY 2012-13. Additionally, two new vehicles are recommended to be purchased from FY 2011-12 savings. These vehicles will be rented to city departments among other uses. 59 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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. With the multitude of technology devices used by the public safety group, it has become necessary to devote ¯¤±²®¤« ¥®¢´²¤£ ²®«¤«¸ ® ¯®«¨¢¤ £ ϭ¨±¤ ¤¤£²ȁ !² ²´¢§Ǿ ³§¤ ££¨³¨® ®¥ ³¶® &4%² ¨² ¨¢«´£¤£ ¨ ³§¤ &9 2012-13 Budget to provide technical support for these operations. 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 point of sale software at all recreation centers, recreation equipment, and golf driving range improvements. Additionally, a Customer Service Representative and Recreation Coordinator will again be funded from the Recreation Fund in FY 2012-13. 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 $155,000 for facility upgrades and a new security system for the jail. 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) ($50,000), the addition of a Property Coordinator position ($76,211), various road improvement projects ($250,000) and Airport improvement projects ($750,000). In addition, the Budget includes the issuance of $2,000,000 in #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® Ȩ#/²ȩ ¥®± ¯« ¤£ ¯±®¯¤±³¸ ¢°´¨²¨³¨®² ³ ³§¤ !¨±¯®±³ȁ SPECIAL REVENUE FUNDS The Tree Mitigation Fund is used to purchase, plant and maintain trees on public property. While no exact cost information is available at this time, a citizens committee is currently exploring potential expenses in the upcoming year. Accordingly, $50,000 is programmed for contingency purposes. The Public Education Government (PEG) Fund provides for the acquisition of production equipment, capital and other lawful PEG purposes. PEG fees are remitted to the city on a quarterly basis. Resources are 60 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES programmed to support four public education government channels for the University of North Texas, Texas 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. 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. 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 three gas well funds: Parks Gas Well Fund, Airport Gas Well Fund, and the 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 2012-13 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. In FY 2012-13, the Non-Airport Gas Well Fund includes $40,000 for expenses associated with a planned property acquisition. The Parks Gas Well Fund will use $800,000 for property acquisition at North Lakes Park ($500,000), ¢®²³±´¢³¨® ³ ³§¤ ¦®«¥ £±¨µ¨¦ ± ¦¤ Ȩ͡ΑΏΏǾΏΏΏȩǾ £ ¢®²³±´¢³¨® ®¥ £´«³ ²®¢¢¤± ϭ¨¤«£ Ȩ͡ΐΏΏǾΏΏΏȩȁ As mentioned previously, the Airport Gas Well Fund is reported as part of the Airport Fund which was established in FY 2010-11. 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 BUDGET RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCES ACTUALBUDGETESTIMATE ADOPTED General Fund $ 90,241,068$ 88,462,750$ 88,902,107$ 94,320,286 General Debt Service Fund 31,361,366 39,575,035 39,240,749 40,462,208 Electric Fund 131,797,060 142,027,668 131,620,878 158,987,525 Water Fund 39,955,662 38,740,430 38,551,368 43,867,930 Wastewater Fund 23,456,113 25,105,047 24,996,509 28,252,407 Solid Waste Fund 21,203,005 23,073,303 22,840,671 25,147,589 Airport Fund 11,923,294 2,170,000 1,885,544 2,492,925 Technology Services Fund 6,619,733 8,025,502 8,023,532 8,972,973 Materials Management Fund 8,944,927 6,102,754 5,400,015 7,438,866 Fleet Management Fund 9,139,046 13,277,347 10,733,185 12,867,975 Risk Retention Fund 2,835,622 2,731,038 2,570,027 2,719,945 Health Insurance Fund 17,758,277 19,953,113 19,953,113 21,812,160 Street Improvement Fund - 7,066,972 7,322,553 7,158,774 Recreation Fund 1,426,681 1,605,351 1,530,496 1,950,348 Tourist & Convention Fund 1,513,468 1,461,103 1,508,740 1,508,740 0®«¨¢¤ #®ϭ¨²¢ ³¨® &´£ 192,999 216,748 121,146 185,500 4± ¥ϭ¨¢ 3 ¥¤³¸ &´£ 668,227 385,000 895,316 913,200 Non-Airport Gas Well Fund 392,900 1,600,000 1,600,000 40,000 Parks Gas Well Fund 474,881 350,000 416,610 800,000 (1) Miscellaneous Funds 1,288,822 968,049 1,331,596 944,191 TOTAL OPERATING RESOURCES$ 401,193,151$ 422,897,210$ 409,444,155$ 460,843,542 Grant Program 6,657,580 7,074,219 2,640,594 6,296,010 (2) Capital Improvements Program 51,671,497 162,714,356 57,067,945 278,909,663 TOTAL RESOURCES$ 459,522,228$ 592,685,785$ 469,152,694$ 746,049,215 2010-112011-122011-122012-13 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED General Fund $ 87,343,844$ 88,462,750$ 87,578,132$ 94,320,286 General Debt Service Fund 31,361,366 39,075,952 38,925,663 39,913,999 Electric Fund 122,320,215 140,391,103 131,620,878 158,987,525 Water Fund 35,610,365 38,740,430 37,833,377 43,867,930 Wastewater Fund 22,559,372 24,801,568 24,362,108 28,252,407 Solid Waste Fund 20,824,008 22,904,336 22,814,999 25,124,689 Airport Fund 1,818,493 1,669,896 1,622,663 2,492,925 Technology Services Fund 6,619,733 8,025,502 8,023,532 8,972,973 Materials Management Fund 8,944,927 6,102,754 5,400,015 7,438,866 Fleet Management Fund 9,139,046 13,269,934 10,680,832 12,819,861 Risk Retention Fund 2,172,300 2,731,038 2,570,027 2,719,945 Health Insurance Fund 17,206,842 19,953,113 19,953,113 21,812,160 Street Improvement Fund - 6,145,193 6,143,594 7,158,774 Recreation Fund 1,426,681 1,605,351 1,530,496 1,950,348 Tourist & Convention Fund 1,250,249 1,315,360 1,315,360 1,508,740 0®«¨¢¤ #®ϭ¨²¢ ³¨® &´£ 192,999 207,000 121,000 155,000 4± ¥ϭ¨¢ 3 ¥¤³¸ &´£ 668,227 377,000 837,884 896,505 Non-Airport Gas Wells Fund 392,900 1,600,000 1,600,000 40,000 Parks Gas Well Fund 53,000 350,000 350,000 800,000 (1) Miscellaneous Funds 700,472 939,605 882,490 554,427 TOTAL OPERATING EXPENDITURES$ 370,605,039$ 418,667,885$ 404,166,163$ 459,787,360 Grant Program 6,657,580 7,074,219 2,640,594 6,296,010 (2) Capital Improvements Program 51,671,497 162,714,356 57,067,945 278,909,663 TOTAL EXPENDITURES$ 428,934,116$ 588,456,460$ 463,874,702$ 744,993,033 (1) 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. (2) FY 2012-13 Budget includes approximately $91 million in Regional Toll Revenue (RTR) funds received for the Mayhill Road and Bonnie Brae Street expansion projects. 63 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CONSOLIDATED FUNDS SUMMARY 2012-13 Governmental Fund Types General FundSpecial Revenue FundsGeneral Debt Service Fund 2010-112011-122012-132010-112011-122012-132010-112011-122012-13 Actual EstimateAdoptedActual EstimateAdoptedActual EstimateAdopted BEGINNING BALANCE$ 21,526,779$ 24,424,003$ 25,747,978$ 9,494,728$ 10,014,761$ 9,899,266$ 3,354,535$ 3,279,080$ 3,594,166 REVENUES Ad Valorem Taxes$ 30,239,749$ 30,869,599$ 32,285,809$ -$ 15,871$ 70,691$ 13,907,958$ 14,228,255$ 14,815,514 Sales Tax 22,871,281 25,655,444 26,466,107 - - - - - - Franchise Agreements 13,409,611 7,800,883 7,592,570 - 5,673,238 6,562,039 - - - Other Taxes 381,634 297,464 303,413 1,513,468 1,508,740 1,508,740 - - - Service Fees 5,656,550 5,807,102 5,943,989 1,993,040 1,903,343 2,240,631 - - - Fines and Fees 4,216,247 4,426,443 4,564,093 847,526 995,916 1,014,200 - - - Licenses and Permits 1,460,548 1,393,731 1,413,195 107,781 300,000 200,000 - - - Return on Investment 5,278,980 5,969,816 6,206,110 - - - - - - Utilities Operating - - - - - - - - - Miscellaneous 1,281,993 1,610,381 1,547,113 742,746 836,880 509,449 17,377,953 25,012,494 25,646,694 Subtotal Revenues$ 84,796,593$ 83,830,863$ 86,322,399$ 5,204,561$ 11,233,988$ 12,105,750$ 31,285,911$ 39,240,749$ 40,462,208 Transfers from other funds$ 5,444,475$ 5,071,244$ 7,332,993$ -$ 1,431,341$ 586,735$ -$ -$ - TOTAL REVENUES$ 90,241,068$ 88,902,107$ 93,655,392$ 5,204,561$ 12,665,329$ 12,692,485$ 31,285,911$ 39,240,749$ 40,462,208 TOTAL RESOURCES$ 111,767,847$ 113,326,110$ 119,403,370$ 14,699,289$ 22,680,090$ 22,591,751$ 34,640,446$ 42,519,829$ 44,056,374 APPROPRIATIONS Personal Services$ 63,467,185$ 64,069,723$ 68,765,863$ 422,829$ 2,396,432$ 2,795,799$ -$ -$ - Purchased Power - - - - - - - - - Material and Supplies 1,916,248 1,855,499 2,033,820 490,487 537,633 669,413 - - - Maintenance and Repair 4,855,465 2,304,960 2,406,079 89,421 3,721,921 4,473,978 - - - Insurance 1,282,627 1,017,202 1,029,951 16,091 56,318 68,185 - - - Miscellaneous 440,465 621,254 1,015,319 659,168 839,534 6,000 - - - Operations 10,450,389 11,244,860 12,271,587 544,436 1,440,838 3,008,343 - - - Fixed Assets 568,041 692,953 787,953 1,011,917 2,145,000 300,000 - - - Return on Investment - - - - - - - - Franchise Fees - - - - - - - - - Debt Service - - - - - - 31,361,366 38,925,663 39,913,999 Inventory Purchases - - - - - - - - - Tourist and Convention - - - 1,250,249 1,315,360 1,508,740 - - - Subtotal Appropriations$ 82,980,420$ 81,806,451$ 88,310,572$ 4,484,598$ 12,453,036$ 12,830,458$ 31,361,366$ 38,925,663$ 39,913,999 Transfers to other funds$ 4,363,424$ 5,771,681$ 6,009,714$ 199,930$ 327,788$ 233,336$ -$ -$ - TOTAL APPROPRIATIONS$ 87,343,844$ 87,578,132$ 94,320,286$ 4,684,528$ 12,780,824$ 13,063,794$ 31,361,366$ 38,925,663$ 39,913,999 ENDING FUND BALANCE$ 24,424,003$ 25,747,978$ 25,083,084$ 10,014,761$ 9,899,266$ 9,527,957$ 3,279,080$ 3,594,166$ 4,142,375 64 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CONSOLIDATED FUNDS SUMMARY 2012-13 Proprietary Funds Internal Service FundsEnterprise Funds 2010-112011-122012-132010-112011-122012-13TOTAL ALL FUNDS Actual EstimateAdopted Actual EstimateAdoptedFY 2012-13 ADOPTED $ 12,322,972$ 13,152,353$ 11,896,817$ 92,701,810$ 117,904,491$ 119,252,486$ 170,390,713BEGINNING BALANCE REVENUES $ -$ -$ -$ -$ -$ -$ 47,172,014Ad Valorem Taxes - - - - - - 26,466,107 Sales Tax - - - - - - 14,154,609 Franchise Agreements - - - - - - 1,812,153Other Taxes - - - - - - 8,184,620Service Fees - - - - - - 5,578,293Fines and Fees - - - - - - 1,613,195Licenses and Permits - - - - - - 6,206,110Return on Investment - - - 209,759,533 214,739,004 234,571,885 234,571,885Utilities Operating 22,405,633 20,258,437 23,540,519 - - - 51,243,775 Miscellaneous $ 22,405,633$ 20,258,437$ 23,540,519$ 209,759,533$ 214,739,004$ 234,571,885$ 397,002,761 Subtotal Revenues $ 22,532,159$ 25,113,546$ 28,212,251$ 18,575,601$ 4,863,016$ 6,159,866$ 42,291,845 Transfers from other funds $ 44,937,792$ 45,371,983$ 51,752,770$ 228,335,134$ 219,602,020$ 240,731,751$ 439,294,606TOTAL REVENUES $ 57,260,764$ 58,524,336$ 63,649,587$ 321,036,944$ 337,506,511$ 359,984,237$ 609,685,319TOTAL RESOURCES APPROPRIATIONS $ 5,295,262$ 5,685,515$ 6,351,297$ 22,295,568$ 23,954,110$ 26,861,884$ 104,774,843Personal Services - - - 76,766,074 79,048,502 103,345,172 103,345,172Purchased Power 466,185 553,343 579,292 2,262,653 2,543,181 2,944,426 6,226,951Material and Supplies 1,819,203 2,468,059 2,857,994 1,776,950 2,769,796 3,065,465 12,803,516 Maintenance and Repair 18,387,849 21,166,524 23,113,809 458,301 464,514 527,051 24,738,996 Insurance 208,832 276,320 1,487,000 16,784,855 18,053,103 21,923,364 24,431,683 Miscellaneous 4,202,706 5,309,463 4,987,554 30,298,802 38,208,591 37,292,371 57,559,855 Operations 235,356 751,215 612,122 162,766 304,200 422,000 2,122,075Fixed Assets - - - 5,954,596 5,969,816 6,206,110 6,206,110Return on Investment - - - 9,446,604 9,717,472 10,133,015 10,133,015 Franchise Fees 990,843 889,409 549,841 22,754,061 23,658,387 25,565,657 66,029,497 Debt Service 11,645,120 8,879,315 10,835,120 - - - 10,835,120 Inventory Purchases - - - - - - 1,508,740Tourist and Convention $ 43,251,356$ 45,979,163$ 51,374,029$ 188,961,230$ 204,691,672$ 238,286,515$ 430,715,573 Subtotal Appropriations $ 857,055$ 648,356$ 2,389,776$ 14,171,223$ 13,562,353$ 20,438,961$ 29,071,787 Transfers to other funds $ 44,108,411$ 46,627,519$ 53,763,805$ 203,132,453$ 218,254,025$ 258,725,476$ 459,787,360TOTAL APPROPRIATIONS $ 13,152,353$ 11,896,817$ 9,885,782$ 117,904,491$ 119,252,486$ 101,258,761$ 149,897,959ENDING FUND BALANCE 65 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET SUMMARY EXPENDITURES BY CLASSIFICATION 2012-13 GENERAL DEBTSOLID CATEGORYGENERAL SERVICEELECTRICWATERWASTEWATERWASTEAIRPORT Personal Services$ 68,765,863$ -$ -$ 11,049,920$ 6,910,361$ 8,398,223$ 503,380 Purchased Power - - 100,928,672 1,595,500 821,000 - - Materials & Supplies 2,033,820 - - 1,694,929 910,128 292,644 46,725 Maintenance & Repair 2,406,079 - - 1,243,446 1,287,347 455,675 78,997 Insurance 1,029,951 - - 203,693 135,833 168,962 18,563 Miscellaneous 1,015,319 - 21,717,613 99,548 44,381 60,322 1,500 Operations 12,271,587 - 25,890,126 2,624,276 2,315,667 6,242,914 219,388 Fixed Assets 787,953 - - 42,000 10,000 370,000 - Return on Investment - - 4,303,400 1,140,060 762,650 - - Franchise Fees - - 6,147,714 1,618,168 1,089,501 1,241,561 36,071 Debt Service - 39,913,999 - 13,209,294 6,751,660 5,378,055 226,648 Inventory Inventory Purchases - - - - - - - Transfers 6,009,714 - - 9,347,096 7,213,879 2,516,333 1,361,653 TOTAL$ 94,320,286$ 39,913,999$ 158,987,525$ 43,867,930$ 28,252,407$ 25,124,689$ 2,492,925 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 Funds, the Park Development Trust Fund, the Receation Fund, and the Park Land Dedication Trust Fund. 66 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET SUMMARY EXPENDITURES BY CLASSIFICATION 2012-13 STREET TECHNOLOGYMATERIALSFLEETRISK HEALTHIMPROVEMENTOTHER SERVICES MANAGEMENTMANAGEMENTRETENTIONINSURANCEFUNDFUNDS *TOTAL $ 2,931,736$ 1,122,540$ 1,742,128$ 554,893$ -$ 2,141,141$ 654,658$ 104,774,843 - - - - - - - 103,345,172 386,219 28,353 155,220 9,500 - 67,706 601,707 6,226,951 2,604,342 9,652 96,000 148,000 - 4,257,024 216,954 12,803,516 24,463 17,357 83,652 1,205,650 21,812,160 47,751 20,434 24,768,469 - 1,000 1,250,000 226,000 - 6,000 - 24,421,683 1,370,878 81,230 3,184,210 351,236 - 557,647 3,959,436 59,068,595 612,122 - - - - - 300,000 2,122,075 - - - - - - - 6,206,110 - - - - - - - 10,133,015 246,369 45,287 258,185 - - - - 66,029,497 - 5,334,970 5,500,150 - - - - 10,835,120 796,844 798,477 550,316 224,666 - 81,505 151,831 29,052,314 $ 8,972,973$ 7,438,866$ 12,819,861$ 2,719,945$ 21,812,160$ 7,158,774$ 5,905,020$ 459,787,360 67 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROJECTED APPROPRIABLE FUND BALANCES 2012-13 APPROPRIABLEESTIMATEDESTIMATED (1) FUND BALANCE REVENUESEXPENDITURES 10-1-112011-122011-12 General Fund $ 24,424,003$ 88,902,107$ 87,578,132 General Debt Service Fund 3,279,080 39,240,749 38,925,663 Enterprise Funds Electric Fund 87,163,325 131,327,928 131,620,878 (2) WaterFund 12,720,934 38,551,368 37,833,377 (2) Wastewater Fund 8,775,491 24,996,509 24,362,108 (3) Solid Waste Fund 3,145,136 22,840,671 22,814,999 Airport Fund 6,099,605 1,885,544 1,622,663 Enterprise Funds Subtotal 117,904,491 219,602,020 218,254,025 Internal Service Funds Technology Services Fund 684,249 7,864,955 8,023,532 Materials Management Fund 1,171,655 5,343,699 5,400,015 Fleet Management Fund 295,977 10,733,185 10,680,832 Risk Retention Fund 6,463,750 2,542,214 2,570,027 Health Insurance Fund 4,536,722 18,887,930 19,953,113 Internal Service Funds Subtotal 13,152,353 45,371,983 46,627,519 Special Revenue Funds Street Improvement Fund - 7,322,553 6,143,594 Recreation Fund 596,338 1,463,343 1,530,496 Tourist & Convention Fund 538,294 1,508,740 1,315,360 0®«¨¢¤ #®ϭ¨²¢ ³¨® &´£ 152,975 121,146 121,000 4± ¥ϭ¨¢ 3 ¥¤³¸ &´£ 234,087 895,316 837,884 Non-Airport Gas Wells Fund 1,633,551 3,500 1,600,000 Parks Gas Wells Fund 761,256 416,610 350,000 Tree Mitigation Fund 831,379 305,500 5,288 Public Education Government Fund 472,103 285,000 272,927 McKenna Trust Fund 44,031 3,000 34,275 Park Land Dedication Trust Fund 1,524,202 179,200 330,000 Park Development Trust Fund 3,181,789 120,950 215,000 Downtown Tax Increment Financing Fund - 15,871 - Miscellaneous Special Revenue Funds 44,756 24,600 25,000 Special Revenue Funds Subtotal 10,014,761 12,665,329 12,780,824 TOTAL$ 168,774,688$ 405,782,188$ 404,166,163 (1) !¯¯±®¯±¨ ¡«¤ ¥´£ ¡ « ¢¤ ±¤ϭ«¤¢³² ¶®±ª¨¦ ¢ ¯¨³ « µ ¨« ¡«¤ ¥®± ¯¯±®¯±¨ ³¨®ȁ (2) Excludes Development Plan Line reserves ($1,000,000) for each Water and Wastewater and Impact Fee reserves for Water ($2,756,549) and Wastewater ($1,949,310). (3) Excludes Closure/Post Closure reserves ($5,385,000). 68 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROJECTED APPROPRIABLE FUND BALANCES 2012-13 PROJECTEDADOPTEDADOPTEDPROJECTED APPROPRIABLEBUDGETEDBUDGETEDAPPROPRIABLE (1)(1) FUND BALANCE FUND BALANCE REVENUESEXPENDITURES 9-30-122012-132012-139-30-13 $ 25,747,978$ 93,655,392$ 94,320,286$ 25,083,084 3,594,166 40,462,208 39,913,999 4,142,375 86,870,375 142,741,301 158,987,525 70,624,151 13,438,925 42,964,597 43,867,930 12,535,592 9,409,892 27,776,462 28,252,407 8,933,947 3,170,808 25,147,589 25,124,689 3,193,708 6,362,486 2,101,802 2,492,925 5,971,363 119,252,486 240,731,751 258,725,476 101,258,761 525,672 8,794,170 8,972,973 346,869 1,115,339 7,044,192 7,438,866 720,665 348,330 12,867,975 12,819,861 396,444 6,435,937 2,626,390 2,719,945 6,342,382 3,471,539 20,420,043 21,812,160 2,079,422 11,896,817 51,752,770 53,763,805 9,885,782 1,178,959 7,158,774 7,158,774 1,178,959 529,185 1,762,631 1,950,348 341,468 731,674 1,508,740 1,508,740 731,674 153,121 185,500 155,000 183,621 291,519 913,200 896,505 308,214 37,051 2,949 40,000 - 827,866 228,500 800,000 256,366 1,131,591 205,500 50,000 1,287,091 484,176 288,000 154,427 617,749 12,756 3,000 10,000 5,756 1,373,402 209,000 200,000 1,382,402 3,087,739 121,000 100,000 3,108,739 15,871 70,691 - 86,562 44,356 35,000 40,000 39,356 9,899,266 12,692,485 13,063,794 9,527,957 $ 170,390,713$ 439,294,606$ 459,787,360$ 149,897,959 69 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES POSITION SUMMARY 2012-13 PERSONNEL 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Neighborhood Services 227.81 228.81 227.31 234.58 Public Safety 406.98 407.98 408.98 418.48 Transportation 39.00 14.00 14.00 14.00 Administrative & Community Services 85.50 88.00 88.75 90.75 TOTAL GENERAL FUND 759.29 738.79 739.04 757.81 PERSONNEL 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Electric Fund 129.50 131.50 131.50 143.00 Water Fund 157.50 158.00 158.00 161.00 Wastewater Fund 88.37 92.37 92.37 95.25 Solid Waste Fund 98.50 105.50 105.50 110.50 Airport Fund 5.00 5.00 5.50 6.50 Street Improvement Fund - 27.00 27.00 30.00 Technology Services Fund 27.00 27.00 27.00 29.00 Materials Management Fund 13.50 12.00 12.00 13.00 Fleet Management Fund 21.00 31.00 22.00 22.00 Risk Retention Fund 5.00 6.00 6.00 6.00 Recreation Fund 24.27 24.27 24.27 24.27 Public Education Government Fund 1.50 - - - Community Development Block Grant Prog. 6.00 5.00 5.00 5.00 TOTAL OTHER FUNDS 577.14624.64616.14645.52 TOTAL ALL FUNDS 1,336.43 1,363.43 1,355.18 1,403.33 70 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ESTIMATED AD VALOREM TAX COLLECTIONS & DISTRIBUTION 2012-13 City of Denton Overall Tax Collections Assessed Valuation for 2011$ 6,412,375,004 Gain or Loss in Value 304,336,364 Loss of Downtown TIF Value (10,248,781) Net Assessed Valuation for 2012$ 6,706,462,587 Tax Rate Per $100 Valuation x 0.68975 $ 46,257,826 Estimated Collections x 100.00% TOTAL GENERAL FUND AND DEBT SERVICE REVENUE$ 46,257,826 TIF Value$ 10,248,781 Tax Rate Per $100 Valuation x 0.68975 $ 70,691 Estimated Collections x 100.00% TOTAL TIF REVENUE$ 70,691 TOTAL TAX REVENUE$ 46,328,517 TAX RATE PER $100 2012-13 DISTRIBUTION 2011-12 2012-13 REVENUEPERCENT General Fund $ 0.47088$ 0.47088$ 31,579,39168.27% General Debt Service Fund 0.21887 0.21887 14,678,435 31.73% Sub-Total $ 0.68975$ 0.68975$ 46,257,826100.00% Downtown TIF Fund $ 0.68975$ 0.68975$ 70,691100.00% TOTAL $ 46,328,517 71 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 72 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 73 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 74 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 77 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 78 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON GENERAL FUND ORGANIZATIONAL CHART Citizens City Council City Manager Neighborhood ServicesPublic SafetyTransportationAdministrative & Community Services Building InspectionsAnimal ServicesStreet LightsAccounting Code EnforcementFire Administration4± ¥ϭ¨¢ /¯¤± ³¨®²Budget and Treasury Development ReviewFire OperationsTransportation OperationsCable Television Gas Well ReviewFire Prevention#¨³¸ - ¦¤±͒² /¥ϭ¨¢¤ Library - AdministrationMunicipal CourtEconomic Development Library - Emily FowlerMunicipal JudgeFacilities Management Library - North BranchPoliceFinance Administration Library - South BranchHuman Resources Parks - AdministrationInternal Audit Parks - Aquatic CenterLegal Administration Parks - Leisure Services0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤ Parks-Maintenance Planning CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Ad Valorem Taxes$ 30,239,749$ 31,002,840$ 30,869,599$ 32,285,809 Sales Tax 22,871,281 23,446,578 25,655,444 26,466,107 Franchise Agreements 13,409,611 7,800,883 7,800,883 7,592,570 Total Other Taxes 381,634 297,464 297,464 303,413 Service Fees 5,656,550 5,842,393 5,807,102 5,943,989 Fines and Fees 4,216,247 4,502,886 4,426,443 4,564,093 Licenses and Permits 1,460,548 1,390,126 1,393,731 1,413,195 Miscellaneous Revenues 1,281,993 1,542,053 1,610,381 1,547,113 Transfers 10,723,455 11,047,632 11,041,060 13,539,103 TOTAL REVENUES$ 90,241,068$ 86,872,855$ 88,902,107$ 93,655,392 Use of Reserves - 1,589,895 - 664,894 TOTAL RESOURCES$ 90,241,068$ 88,462,750$ 88,902,107$ 94,320,286 2010-11 2011-12 2011-12 2012-13 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Personal Services$ 63,467,185$ 64,702,421$ 64,069,723$ 68,765,863 Materials & Supplies 1,916,248 1,855,499 1,855,499 2,033,820 Maintenance & Repairs 4,855,465 2,282,517 2,304,960 2,406,079 Insurance 1,282,627 1,017,202 1,017,202 1,029,951 Miscellaneous 440,465 904,930 621,254 1,015,319 Operations 10,450,389 11,301,849 11,244,860 12,271,587 Transfers 4,363,424 5,705,379 5,771,681 6,009,714 Fixed Assets 568,041 692,953 692,953 787,953 TOTAL EXPENDITURES$ 87,343,844$ 88,462,750$ 87,578,132$ 94,320,286 PERSONNEL 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Neighborhood Services 227.81 228.81 227.31 234.58 Public Safety 406.98 407.98 408.98 418.48 Transportation 39.00 14.00 14.00 14.00 Adminstrative & Community Services 85.50 88.00 88.75 90.75 TOTAL PERSONNEL 759.29 738.79 739.04 757.81 79 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCES & EXPENDITURES RESOURCES & EXPENDITURES RESOURCES $94,320,286 Licenses and Permits Fines and Fees 1.50% 4.84% Miscellaneous Revenues Service Fees 1.65% 6.30% Total Other Taxes 0.32% Franchise Transfers Use of Reserves Agreements 14.35% 0.70% 8.05% Sales Tax Ad Valorem Taxes 28.06% 34.23% EXPENDITURES $94,320,286 Transfers Fixed Assets 6.37% 0.84% Miscellaneous 1.08% Operations 13.00% Insurance 1.09% Maintenance & Repair 2.55% Personal Services 72.91% Materials & Supplies 2.16% 80 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND MAJOR REVENUE SUMMARY 2012- 13 ΐȁ Ad Valorem Tax 4§¤ ΑΏΐΑȃΐΒ ³®³ « ¢¤±³¨¥¨¤£ ¯¯± ¨²¤£ µ «´¤ ¥®± ³§¤ #¨³¸ ®¥ $¤³® ¨² ͡ΕǾΖΐΕǾΖΐΐǾΒΕΗ ¶§¨¢§ ¨² ¨¢±¤ ²¤ ®¥ ΓȁΖΔυ 4§¤ ¤³ ²²¤²²¤£ µ «´ ³¨® ¥®± ³§¤ '¤¤± « &´£ ¨² ͡ΕǾΖΏΕǾΓΕΑǾΔΗΖ £ ͡ΐΏǾΑΓΗǾΖΔΐ ¥®± ³§¤ $®¶³®¶ 4)& ¥´£ȁ 4§¤ £ µ «®±¤¬ ³ · ± ³¤ ±¤¬ ¨² ³§¤ ² ¬¤ ² ³§¤ ¯±¨®± ¸¤ ±ȁ 4§¤ ¢´±±¤³ £®¯³¤£ ³ · ± ³¤ ¨² ͡ΏȁΕΗΘΖΔ ¯¤± ͡ΐΏΏ ®¥ µ «´ ³¨®ȁ Αȁ Sales Tax 4§¤ ²¤¢®£ « ±¦¤²³ ±¤µ¤´¤ ²®´±¢¤ ¨ ³§¤ '¤¤± « &´£ ¨² ² «¤² ³ · ±¤¢¤¨¯³²ȁ 4§¤ &9 ΑΏΐΑȃΐΒ £®¯³¤£ ¬®´³ ¥®± ² «¤² ³ · ¨² ͡ΑΕǾΓΕΕǾΐΏΖǾ ¶§¨¢§ ¨² ΒȁΑυ ¡®µ¤ ³§¤ &9 ΑΏΐΐȃΐΑ ¤²³¨¬ ³¤ ®¥ ͡ΑΔǾΕΔΔǾΓΓΓȁ "¤¢ ´²¤ ®¥ ³§¤ µ®« ³¨«¨³¸ ®¥ ³§¨² ±¤²®´±¢¤Ǿ ¥´³´±¤ ¸¤ ±² ®¥ ³§¤ ¥¨ ¢¨ « ¥®±¤¢ ²³ ²²´¬¤ ¢®²¤±µ ³¨µ¤ Βυ ¦±®¶³§ ± ³¤ ¥®± ² «¤² ³ · ±¤¢¤¨¯³²ȁ Βȁ Franchise Agreements 2¤µ¤´¤ ¥±®¬ ¥± ¢§¨²¤ ¦±¤¤¬¤³² ¨² ¡´£¦¤³¤£ ³® £¤¢±¤ ²¤ ͡ΑΏΗǾΒΐΒǾ ¶§¨¢§ ¨² ΑȁΖυ £¤¢±¤ ²¤ ®µ¤± ³§¤ ΑΏΐΐȃΐΑ ¡´£¦¤³ȁ 4§¨² £¤¢±¤ ²¤ ¨² £´¤ ³® ³§¤ ¢±¤ ³¨® ®¥ ²¤¯ ± ³¤ 3³±¤¤³ )¬¯±®µ¤¬¤³ &´£ȁ 4§¤ 3³±¤¤³ )¬¯±®µ¤¬¤³ &´£ ¨² ¯±¨¬ ±¨«¸ ¥´£¤£ ¥±®¬ ¥± ¢§¨²¤ ¥¤¤² ¯±¤µ¨®´²«¸ ««®¢ ³¤£ ³® ³§¤ '¤¤± « &´£ȁ Γȁ Service Fees 2¤µ¤´¤ ¥±®¬ ²¤±µ¨¢¤ȃ±¤« ³¤£ ¥¤¤² ¨² ¡´£¦¤³¤£ ³® ¨¢±¤ ²¤ ͡ΐΏΐǾΔΘΕǾ ®± ΐȁΖυ ¡®µ¤ ¡´£¦¤³ȁ /¤ ¯±¨¬ ±¸ ±¤ ®¥ ¤·¯¤¢³¤£ ¦±®¶³§ ±¤ ¡´¨«£¨¦ ¨²¯¤¢³¨® £ £¤µ¤«®¯¬¤³ ±¤µ¨¤¶ ±¤« ³¤£ ¥¤¤²ȁ Δȁ Fines and Fees /µ¤± ««Ǿ ¥¨¤² £ ¥¤¤² ±¤ ¡´£¦¤³¤£ ³® ¨¢±¤ ²¤ ͡ΕΐǾΑΏΖǾ ®± ΐȁΓυ ¡®µ¤ ¡´£¦¤³ȁ 4§¤ ®µ¤± «« ¡´£¦¤³ ¥®± ¥¨¤² £ ¥¤¤² ¨² ±¤« ³¨µ¤«¸ ¥« ³ȁ (®¶¤µ¤±Ǿ ¯ ±ª¨¦ ¥¨¤² ±¤ ¤·¯¤¢³¤£ ³® ¨¢±¤ ²¤ ¡¸ ͡ΐΘΗǾΖΘΏ ®µ¤± « ²³ ¸¤ ± £´¤ ³® ££¨³¨® « ¯ ±ª¨¦ ¤¥®±¢¤¬¤³ ®¥¥¨¢¤± £ ¨¢±¤ ²¤ ¨ ¥¨¤ ¬®´³²ȁ /³§¤± ¨¢±¤¬¤³ « ¥«´¢³´ ³¨®² ®¥¥²¤³ ³§¨² ¨¢±¤ ²¤£ ±¤µ¤´¤ȁ Εȁ Licenses and Permits 2¤µ¤´¤ ¥±®¬ «¨¢¤²¤² £ ¯¤±¬¨³² ±¤« ³¤£ ³® £¤µ¤«®¯¬¤³ ¨² ³¨¢¨¯ ³¤£ ³® ¨¢±¤ ²¤ ͡ΑΒǾΏΕΘǾ ®± ΐȁΖυ ¨¢±¤ ²¤ ¡´£¦¤³ȁ 4§¤ ¨¢±¤ ²¤ ¨² ³³±¨¡´³¤£ ³® ²«¨¦§³ ¨¢±¤ ²¤ ¨ ¡´¨«£¨¦ ¯¤±¬¨³ ±¤µ¤´¤ȁ Ζȁ Miscellaneous Revenues -¨²¢¤«« ¤®´² ±¤µ¤´¤ ¨² ¡´£¦¤³¤£ ³® ¨¢±¤ ²¤ ¡¸ ͡ΔǾΏΕΏǾ ®± «¤²² ³§ ΐυ ¡®µ¤ ³§¤ ¯±¨®± ¸¤ ±¡´£¦¤³ȁ 4§¤²¤ ±¤µ¤´¤² ±¤ ®³ ¤·¯¤¢³¤£ ³® ¥«´¢³´ ³¤ȁ Ηȁ Transfers /µ¤± ««Ǿ ³± ²¥¤±² ³® ³§¤ '¤¤± « &´£ ±¤ ¡´£¦¤³¤£ ³® ¨¢±¤ ²¤ ¡¸ ¯¯±®·¨¬ ³¤«¸ ͡ΐȁΒ ¬¨««¨® ®µ¤± ³§¤ ¯±¨®± ¸¤ ± ¡´£¦¤³ȁ 4§¤ ¯±¨¬ ±¸ ±¤ ²® ¥®± ³§¤ ¨¢±¤ ²¤ ¨² ±¤« ³¤£ ³® ¢®¬¯«¤³¨® ®¥ ¢®²³ ««®¢ ³¨® ²³´£¸ ¡¸ ¨£¤¯¤£¤³ ¢®²´«³ ³ȁ % ¢§ ¸¤ ± ³§¤ ¢¨³¸ ¢®¬¯«¤³¤² ²³´£¸ ³® £¤³¤±¬¨¤ ³§¤ ¢®²³² ¯±®µ¨£¤£ ¡¸ ³§¤ '¤¤± « ¥´£ ³® ³§¤ ®³§¤± ¥´£²ȁ 4§¤ ¬®£¤« ¶ ² ´¯£ ³¤£ ³§¨² ¸¤ ± ³® ¨¢«´£¤ ¢®²³² ®³ ¯±¤µ¨®´²«¸ ¨£¤³¨¥¨¤£ £ ±¤¢®µ¤±¤£ ¥±®¬ ¨³¤± « ²¤±µ¨¢¤ ¥´£²ȁ 4§¤²¤ ¢®²³² ¶¤±¤ ¯±¤µ¨®´²«¸ ¨³¤± «¨¹¤£ ¡¸ ³§¤ '¤¤± « &´£Ǿ £ ±¤ ®¶ ¡¤¨¦ ±¤¢®µ¤±¤£ȁ 81 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Current Year Ad Valorem$ 29,654,055$ 30,183,756$ 30,183,756$ 31,579,391 Delinquent Ad Valorem 259,749 416,745 349,000 359,470 Current Year - Penalties and Interest 183,511 230,496 165,000 169,950 Prior Year - Penalties and Interest 124,521 149,205 149,205 153,681 Rendition Penalties 17,913 22,638 22,638 23,317 Ad Valorem Taxes$ 30,239,749$ 31,002,840$ 30,869,599$ 32,285,809 Sales Tax $ 22,871,281$ 23,446,578$ 25,655,444$ 26,466,107 Sales Tax$ 22,871,281$ 23,446,578$ 25,655,444$ 26,466,107 Franchise - Atmos Gas $ 1,145,119$ 677,636$ 677,636$ 640,389 Franchise - Charter Communications 398,105 219,865 219,865 218,852 Franchise - CoServ Electric 219,071 113,984 113,984 123,104 Franchise - TXU Electric 72,801 42,556 42,556 40,217 Franchise - CoServ Gas 152,783 84,446 84,446 83,711 Franchise - Miscellaneous Cable 54,235 25,000 25,000 27,357 ROW - DISD Fiber 27,500 15,921 15,921 14,751 Franchise - Verizon Telecommunications 617,913 413,609 413,609 305,750 Franchise - Verizon -Cable 1,008,066 480,773 480,773 574,487 Franchise - Telecommunications 235,667 118,977 118,977 128,576 (1) Franchise - DMU Electric 6,113,728 3,511,736 3,511,736 3,297,649 (1) Franchise - DMU Water 1,438,172 857,266 857,266 867,990 (1) Franchise - DMU Wastewater 857,616 567,909 567,909 584,411 Franchise - Solid Waste 1,028,873 650,930 650,930 665,977 Franchise - Airport 39,962 20,275 20,275 19,349 Franchise Agreements$ 13,409,611$ 7,800,883$ 7,800,883$ 7,592,570 Mixed Beverage Tax$ 359,671$ 272,494$ 272,494$ 277,944 Bingo Tax 21,963 24,970 24,970 25,469 Other Taxes$ 381,634$ 297,464$ 297,464$ 303,413 (1) Denton Municipal Utilities. 82 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Community Building Rentals$ 310,755$ 226,350$ 300,000$ 310,500 Ambulance Service Fees 2,374,337 2,575,000 2,400,000 2,472,000 Hazardous Materials Billing 1,789 1,900 1,900 1,900 Fire Inspections 184,666 178,500 185,000 223,700 Restaurant Inspections 196,933 206,000 206,000 212,180 Swimming Pool Inspections 25,570 35,700 35,700 36,414 Reinspection Fees 14,963 18,025 18,025 18,566 Electrical Inspections 38,138 38,110 45,000 46,350 Plumbing Inspections 86,219 111,100 96,300 97,263 Gas Well Inspections 106,620 204,921 350,000 350,000 Library Non-Resident Fees 35,823 42,420 42,420 42,844 0 ±ª² )£¤³¨ϭ¨¢ ³¨® # ±£ &¤¤² 22,863 25,500 25,500 26,010 Athletic Program Fees 67,659 71,482 71,482 73,626 Special Events - Parks 1,350 1,683 1,683 1,717 Natatorium Fees 284,673 335,335 335,335 377,800 Water Works Parks Fees 706,465 729,341 729,341 779,686 Charges to Bond Fund 152,870 232,836 232,836 122,000 Swimming Pool 48,657 50,000 50,000 51,000 Cemetery Fees 28,645 24,000 24,000 24,720 Development Fees 350,986 310,000 350,000 360,500 External Development Review Fees 24,900 84,660 - - Sale of Documents 226 510 510 520 Plan Review Fees 402,726 272,950 240,000 247,200 Parking Meter Receipts 24,691 18,437 18,437 18,990 Development Postage 8,609 8,312 8,312 8,395 4± ¥ϭ¨¢ȝ0®«¨¢¤ 2¤¯®±³² 32,155 37,944 37,944 38,703 Street Cut Reimbursements 121,687 - - - Animal Carcass Pick-Ups 660 1,377 1,377 1,405 Interest Charge Past Due Balance 915 - - - Service Fees$ 5,656,550$ 5,842,393$ 5,807,102$ 5,943,989 83 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Warrant Fees$ 241,298$ 284,625$ 284,625$ 294,587 Juvenile Case Manager Fees 117,161 132,600 132,600 135,252 Library Fines & Fees 195,888 189,520 189,520 195,206 Animal Pound Fees 231,302 194,169 202,000 208,060 Animal Services Fines 11,606 9,270 12,000 12,360 Auto Pound Fees 5,486 6,000 10,000 10,000 Mowing Recovery Fees 9,104 4,040 4,040 4,080 Police Escort & Guard Fees 18,075 22,248 22,248 22,915 Civil Fines 27,347 30,900 30,900 31,827 Arrest Fees 115,857 121,200 121,200 122,412 Inspection Fines & Fees 38,524 78,294 39,000 40,170 Fire Department Fines 5,800 3,570 3,570 3,641 School Crossing Fines 11,456 12,240 12,240 12,485 Denton Municipal Fines 1,684,018 1,771,600 1,600,000 1,648,000 UNT Police Fines 167,242 229,500 210,000 214,200 TWU Police Fines 30,741 27,540 37,000 37,740 Parking Fines 56,741 58,710 250,000 257,500 5¨¥®±¬ 4± ¥ϭ¨¢ &¤¤² 53,923 66,100 66,100 67,422 False Alarm Fees 57,516 38,760 57,000 58,140 Court Cost Service Fees 187,491 192,400 192,400 200,096 Court Administration Fees 949,671 1,029,600 950,000 988,000 Fines and Fees$ 4,216,247$ 4,502,886$ 4,426,443$ 4,564,093 Food Handler Permits$ 61,470$ 59,405$ 62,000$ 63,240 Zoning Permits 60,422 72,800 72,800 75,712 Moving Permits 470 1,010 1,200 1,212 Demolition Permits 6,590 9,180 9,180 9,364 Pool, Spa, Hot Tub Permits 12,950 12,875 12,875 13,261 Building Permits 1,026,594 825,000 825,000 849,750 Electrical & Plumbing Licenses 16,700 15,300 15,300 15,606 Curb Cut Permits 714 918 918 936 Mobile Home Park Licenses 11,410 11,410 11,410 11,410 Sign Permits 33,935 35,000 35,000 36,050 Fence Permits 18,328 22,440 22,440 22,889 Mechanical Permits 49,273 41,200 41,200 42,436 #¤±³¨ϭ¨¢ ³¤ ®¥ /¢¢´¯ ¢¸ &¤¤² 71,820 65,000 65,000 67,600 Variance Fees 150 773 773 796 Landscape Fees 1,950 2,060 2,060 2,122 Temporary Gas Permits 9,489 6,500 6,500 6,695 Gas Well Permits 41,100 155,530 155,530 160,196 Park Vendor Fees 20,220 24,180 25,000 25,250 Beer & Wine Permits 9,288 25,000 25,000 4,080 CPR Training 7,675 4,545 4,545 4,590 Licenses and Permits$ 1,460,548$ 1,390,126$ 1,393,731$ 1,413,195 84 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Interest Income$ 172,719$ 250,000$ 225,000$ 225,000 County Vehicle Registration Fee 140,699 130,391 141,000 142,410 County Contribution - Ambulance Service 139,642 140,000 140,000 140,000 DISD Reimbursement - Water Park 375,140 452,632 452,632 466,211 $)3$ #®³±¨¡´³¨® ȃ 3¢§®®« 2¤²®´±¢¤ /¥ϭ¨¢¤± 124,008 138,018 138,018 140,778 State - Signal Reimbursement 16,082 16,062 16,062 16,062 Non-Grant State Reimbursement - Fire 6,919 - 38,773 2,500 Williams Square Parking Fees 16,538 15,000 15,000 15,000 Miscellaneous Revenues 100,501 156,000 156,000 156,001 Grant Revenues 23,059 - 51,346 5,000 Recovery of Prior-Year Expenditures 49,345 108,000 108,000 108,000 Mowing Administration Fees 3,750 2,550 2,550 2,601 Mowing Liens 14,283 8,400 25,000 26,250 Police Phone Commissions 8,609 10,000 10,000 10,300 Sale of Surplus Supplies and Fixed Assets 90,699 115,000 91,000 91,000 Miscellaneous Revenues$ 1,281,993$ 1,542,053$ 1,610,381$ 1,547,113 Return on Investment - Water $ 1,006,720$ 1,043,772$ 1,050,328$ 1,140,060 Return on Investment - Wastewater 600,331 686,648 683,499 762,650 Return on Investment - Electric 4,279,609 4,245,968 4,235,989 4,303,400 Return on Investment - Airport 27,973 19,832 19,832 - Admin Transfer - Bond Sale 101,915 - - - Cost of Service Transfer - Electric Fund 1,414,008 1,475,624 1,475,624 1,614,375 Cost of Service Transfer - Water Fund 1,316,109 1,398,972 1,398,972 1,631,715 Cost of Service Transfer - Solid Waste Fund 774,657 797,897 797,897 888,373 Cost of Service Transfer - Wastewater Fund 713,683 735,093 735,093 969,706 Cost of Service Transfer - Airport 178,124 178,124 178,124 294,997 Cost of Service Transfer - Risk Retention Fund 66,848 124,794 124,794 183,520 Cost of Service Transfer - Insurance Fund - - - 19,473 Cost of Service Transfer - Recreation Fund 152,168 156,733 156,733 80,668 Cost of Service Transfer - Municipal Crt Security 71,006 100,000 100,000 100,000 Cost of Service Transfer - Fleet Services - - - 371,303 Cost of Service Transfer - Materials Management - - - 709,589 Cost of Service Transfer - Technology Services - - - 469,274 Cost of Service Transfer - Other 20,304 84,175 84,175 - Transfers$ 10,723,455$ 11,047,632$ 11,041,060$ 13,539,103 TOTAL REVENUES$ 90,241,068$ 86,872,855$ 88,902,107$ 93,655,392 Use of Fund Balance$ -$ 1,589,895$ -$ 664,894 TOTAL RESOURCES$ 90,241,068$ 88,462,750$ 88,902,107$ 94,320,286 85 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND EXPENDITURES BY PROGRAM SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 ACTUALBUDGETESTIMATEADOPTED NEIGHBORHOOD SERVICES Building Inspections$ 1,634,974$ 1,795,631$ 1,782,067$ 2,002,510 Code Enforcement 1,202,720 1,322,391 1,274,705 1,363,633 Libraries 4,754,785 5,018,691 5,007,068 5,424,927 Parks and Recreation 9,547,371 9,882,257 9,738,058 10,814,857 Planning 1,832,133 2,102,422 2,043,721 2,338,174 Development Review Engineering 246,225 332,383 332,383 346,363 Gas Well Review 174,250 349,266 387,068 456,772 Social Services 267,635 334,357 334,357 404,547 $ 19,660,093$ 21,137,398$ 20,899,427$ 23,151,783 PUBLIC SAFETY Animal Services$ 906,916$ 896,602$ 880,005$ 1,049,446 Fire 20,904,565 21,480,167 21,638,752 22,860,521 Municipal Court 1,145,211 1,225,061 1,221,919 1,337,989 Municipal Judge 320,709 396,842 396,842 420,464 Police 21,856,190 23,089,980 22,724,491 24,154,219 $ 45,133,591$ 47,088,652$ 46,862,009$ 49,822,639 TRANSPORTATION Streets$ 5,298,117$ -$ -$ - 4± ¥ϭ¨¢ /¯¤± ³¨®² 1,480,716 1,861,919 1,861,581 2,019,805 Transportation Operations 339,498 357,101 357,101 372,232 Street Lighting 645,439 735,000 735,000 735,000 $ 7,763,770$ 2,954,020$ 2,953,682$ 3,127,037 ADMINISTRATIVE & COMMUNITY SERVICES #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤$ 2,190,954$ 2,189,404$ 2,186,303$ 2,528,457 Economic Development 1,242,984 1,765,422 1,653,533 2,258,390 Facilities Management 2,791,390 2,905,645 2,900,504 3,123,463 Finance 3,170,682 3,272,445 3,256,055 3,436,623 Human Resources 1,439,424 1,453,261 1,450,634 1,535,392 Internal Audit 136,717 150,863 150,863 150,906 Legal Administration 1,682,634 1,849,244 1,854,660 1,970,567 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤ 563,208 668,883 666,625 722,180 Non-Departmental 1,568,397 3,027,513 2,743,837 2,492,849 $ 14,786,390$ 17,282,680$ 16,863,014$ 18,218,827 TOTAL EXPENDITURES$ 87,343,844$ 88,462,750$ 87,578,132$ 94,320,286 86 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND POSITIONS BY PROGRAM SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 ACTUALBUDGETESTIMATEADOPTED NEIGHBORHOOD SERVICES Building Inspections 21.0021.0021.0022.00 Code Enforcement 15.0015.0015.0015.00 Libraries 49.5049.5049.5050.50 Parks and Recreation 118.31118.31116.81119.08 Planning 17.0017.0017.0020.00 Development Review 2.00 2.002.002.00 Gas Well Operations 4.00 4.00 4.00 4.00 Social Services 1.002.002.002.00 227.81228.81227.31234.58 PUBLIC SAFETY Fire 163.25163.25163.25168.75 Municipal Court16.0016.0017.0017.00 Municipal Judge2.502.502.502.50 Police and Animal Services225.23226.23226.23230.23 406.98407.98408.98418.48 TRANSPORTATION Streets27.000.000.000.00 4± ¥ϭ¨¢ /¯¤± ³¨®²11.0013.0013.0013.00 Transportation Operations1.001.001.001.00 39.0014.0014.0014.00 ADMINISTRATIVE & COMMUNITY SERVICES #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤13.0013.0014.0014.00 Economic Development5.005.004.754.75 Facilities Management12.0013.0013.0014.00 Finance 23.5023.5023.5024.50 Human Resources13.0013.0013.0013.00 Internal Audit1.001.001.001.00 Legal Administration13.0013.0013.0013.00 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤5.006.506.506.50 85.5088.0088.7590.75 TOTAL POSITIONS 759.29 738.79 739.04 757.81 87 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 88 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES EXPENDITUREANDPERSONNELSUMMARY 201213 201011201112201112201213 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL201011201112201112201213 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 89 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NeighborhoodServices PlanningandDevelopment ProgramDescription StrategicPlanEmphasis KFA1:OrganizationalExcellence KFA3:SustainableEconomicDevelopment&EnvironmentalStewardship KFA4:Safe,LivableandFamilyFriendlyCommunity FutureGoalsinFY201213 PriorYearAccomplishmentsinFY201112 90 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES PLANNING DEPARTMENT SUMMARY 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED Planning$ 1,832,133$ 2,102,422$ 2,043,721$ 2,338,174 Building Inspections 1,634,974 1,795,631 1,782,067 2,002,510 Code Enforcement 1,202,720 1,322,391 1,274,705 1,363,633 Development Review Engineering 246,225 332,383 332,383 346,363 Gas Well Operations 174,250 349,266 387,068 456,772 Social Services 267,635 334,357 334,357 404,547 TOTAL EXPENDITURES$ 5,357,937$ 6,236,450$ 6,154,301$ 6,911,999 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY CLASSIFICATION ACTUALBUDGETESTIMATEADOPTED Personal Services$ 4,259,305$ 4,770,712$ 4,611,761$ 5,222,606 Materials & Supplies 163,080 145,971 145,971 140,181 Maintenance & Repair 2,583 10,100 10,100 6,100 Insurance 120,220 89,258 89,258 86,190 Miscellaneous 160,065 149,828 149,828 257,031 Operations 256,258 543,748 554,248 640,313 Transfers 396,426 526,833 593,135 559,578 TOTAL EXPENDITURES$ 5,357,937$ 6,236,450$ 6,154,301$ 6,911,999 PERSONNEL BY DIVISION 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Planning17.0017.0017.0020.00 Building Inspections21.0021.0021.0022.00 Code Enforcement15.0015.0015.0015.00 Development Review Engineering 2.00 2.00 2.00 2.00 Gas Well Operations 4.00 4.00 4.00 4.00 Social Services1.002.002.002.00 TOTAL PERSONNEL 60.0061.0061.0065.00 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ (´¬ 3¤±µ¨¢¤² 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ !²²¨²³ ³ 0« ¤±ǿ ΐ Coordinator in the Social Services Division. The budget also FTE, Planning Technician; and 1 FTE, Intern for a total of 3 FTEs ±¤ϭ«¤¢³² ͡ΗΏΏǾΏΏΏ ¥®± ³§¤ #®¬¯±¤§¤²¨µ¤ 0« Ǿ ͡ΕΏΏǾΏΏΏ ¨² ¨ ³§¤ in the Planning Division. In addition $150,000 was added for the Non-Airport Gas Well Fund, and $200,000 is in the Planning Clarion Study, $50,000 to increase the Neighborhood Planning operating budget.Program, and $5,000 for board training. 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ #®¬¬¤±¨¢ « 0« ² Examiner in the Building Inspections Division. 91 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES SOCIALSERVICES PROGRAMDESCRIPTION SOCIALSERVICES201011201112201112201213 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Subtotal TOTALEXPENDITURES PERSONNEL201011201112201112201213 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 92 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 93 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NeighborhoodServices Libraries ProgramDescription StrategicPlanEmphasis KFA4:Safe,LivableandFamilyFriendlyCommunity FutureGoalsinFY201213 PriorYearAccomplishmentsinFY201112 94 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOODSERVICES LIBRARYDEPARTMENTSUMMARY 201011201112201112201213 EXPENDITURESBYDIVISIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES 201011201112201112201213 EXPENDITURESBYCLASSIFICATIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNELBYDIVISION201011201112201112201213 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY201112FY201213 95 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NeighborhoodServices ParksandRecreation ProgramDescription StrategicPlanEmphasis KFA4:Safe,LivableandFamilyFriendlyCommunity FutureGoalsinFY201213 PriorYearAccomplishmentsinFY201112 96 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES PARKS AND RECREATION DEPARTMENT SUMMARY 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Parks Administration$ 853,067$ 836,825$ 836,825$ 841,589 Parks Aquatics 1,861,589 1,912,610 1,912,610 2,094,824 Parks Leisure Services 2,115,367 2,293,995 2,293,995 2,699,042 Parks Maintenance 4,717,348 4,838,827 4,838,827 5,179,402 TOTAL EXPENDITURES$ 9,547,371$ 9,882,257$ 9,882,257$ 10,814,857 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 5,570,013$ 5,929,323$ 5,785,124$ 6,508,145 Materials & Supplies 585,668 630,557 630,557 671,000 Maintenance & Repair 756,669 737,273 737,273 783,977 Insurance 176,591 153,784 153,784 150,590 Miscellaneous - 150 150 150 Operations 2,037,456 1,964,795 1,964,795 2,137,682 Transfers 393,454 466,375 466,375 563,313 Fixed Assets 27,520 - - - $ 9,547,371$ 9,882,257$ 9,738,058$ 10,814,857 PERSONNEL 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Parks Administration9.009.008.008.00 Parks Aquatics34.4634.4634.4635.41 Parks Leisure Services29.4929.4928.9930.31 Parks Maintenance45.3645.3645.3645.36 TOTAL PERSONNEL 118.31118.31116.81119.08 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ 0 ±ª² !£¬¨¨²³± ³¨® ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ 4§¤ 0 ±ª² ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ͡ΑΔǾΘΔΖǾ ¥®± $55,500, for the DISD rental agreement.Point of Sale Equipment, $75,000 for Non-CIP and TxDot Mowing, and $50,000 for Natatorium and Water park maintenance. 4§¤ 0 ±ª² !°´ ³¨¢² ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ4§¤ 0 ±ª² !°´ ³¨¢ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ΏȁΒΑ &4%Ǿ lifeguard at the Civic Center Pool. 4§¤ 0 ±ª² ,¤¨²´±¤ 3¤±µ¨¢¤² ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± 4§¤ 0 ±ª² ,¤¨²´±¤ 3¤±µ¨¢¤² ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ changes.1 FTE, Recreation Specialist at the Senior Center, 0.5 FTE, Recreation Coordinator at the Martin Luther King Recreation Center. 4§¤ 0 ±ª² - ¨³¤ ¢¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ $41,000 for rail trail maintenance, and $19,000 for annexation mowing. 97 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 98 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLICSAFETY EXPENDITUREANDPERSONNELSUMMARY 201213 201011201112201112201213 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNELBYDEPARTMENT201011201112201112201213 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 99 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Public Safety Fire Program Description The Denton Fire Department, including Fire Administration, Fire Operations, and Fire Prevention, ¯±®µ¨£¤² ¡±® £ ± ¦¤ ®¥ ¯±¤µ¤³¨® £ ² ¥¤³¸ ²¤±µ¨¢¤² ¢ ¯ ¡«¤ ®¥ £¸ ¬¨¢ £ ϭ«¤·¨¡«¤ ±¤²¯®²¤ whenever called upon. The department, in partnership with other City Departments and the ¢®¬¬´¨³¸ǿ ² ¥¤«¸Ǿ ¤¥ϭ¨¢¨¤³«¸Ǿ £ ¤¥¥¤¢³¨µ¤«¸ £¤¯«®¸² ¨³² ±¤²®´±¢¤² ¨ ¨³¤««¨¦¤³ £ ¯« ¤£ responses. Strategic Plan Emphasis KFA 4: Safe, Livable and Family Friendly Community Future Goals in FY 2012- 13 #¤±³¨¥¸ ΑΓ ²§¨¥³ # ¯³ ¨² ² ¢¤±³¨ϭ¨¤£ &¨±¤ )²¯¤¢³®±²ȁ #®£´¢³ ϭ¨±¤ ²³ ³¨® «®¢ ³¨® ²³´£¸ȁ Work with Budget to develop a plan for the remodeling of Stations 2, 3, and 4. %·¯«®±¤ ³§¤ ¤·¯ ²¨® ®¥ ³§¤ !¨±¢± ¥³ 2¤²¢´¤ £ &¨±¤ϭ¨¦§³¨¦ ¯±®¦± ¬ ³® ¨¢«´£¤ ¥ ¢¨«¨³¨¤² £ ²³ ¥ϭ¨¦ȁ Prior Year Accomplishments in FY 2011- 12 Collaborated with the Denton Municipal Airport in the creation of an aircraft rescue and ϭ¨±¤ϭ¨¦§³¨¦ Ȩ!2&&ȩ ´¨³ȁ Purchased mobile data computer (MDC) replacement units. Adopted the 2009 International Fire Code (IFC) with associated local amendments. Implemented Phase 1 of the Emergency Operations Center (EOC) upgrade. Implemented supplemental package programs. , please see the Strategic Plan Performance Report section of this document. 100 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY FIRE DEPARTMENT SUMMARY 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Fire Administration$ 1,571,029$ 1,696,568$ 1,696,568$ 1,764,172 Fire Operations 18,426,863 18,846,193 19,004,778 20,062,373 Fire Prevention 906,673 937,406 937,406 1,033,976 TOTAL EXPENDITURES$ 20,904,565$ 21,480,167$ 21,638,752$ 22,860,521 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 18,150,655$ 18,764,246$ 18,892,831$ 20,029,290 Materials & Supplies 455,477 404,420 404,420 444,323 Maintenance & Repair 198,256 251,892 251,892 251,316 Insurance 285,436 241,867 241,867 255,236 Miscellaneous 41,010 46,850 46,850 48,350 Operations 1,163,656 1,153,172 1,183,172 1,216,426 Transfers 583,762 532,720 532,720 535,580 Fixed Assets 26,313 85,000 85,000 80,000 TOTAL EXPENDITURES$ 20,904,565$ 21,480,167$ 21,638,752$ 22,860,521 PERSONNEL BY DIVISION 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Fire Administration 8.00 8.00 8.00 7.50 Fire Operations 148.00 148.00 148.00 153.00 Fire Prevention 7.25 7.25 7.25 8.25 TOTAL PERSONNEL 163.25 163.25 163.25 168.75 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ͡ΐΐΔǾΔΏΏ ¥®± ¯¤±²® « ¯±®³¤¢³¨µ¤ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ͡ΔΓΏǾΘΗΒ ¥®± ΔȁΏ &4%² ¥®± ¤¶ ¬¤£¨¢ equipment, self-contained breathing apparatuses, and lifepak unit, $68,962 for a new Fire Inspector position, $15,060 £¤ϭ¨¡±¨«« ³®±²ȁ ! ££¨³¨® « ͡ΒΓǾΔΔΏ ¨² ¡´£¦¤³¤£ ¨ ³§¤ for a 0.5 FTE Administrative Assistant position and Technology Services Fund for mobile data communication ͡ΒΖǾΕΑΔ ¥®± ¨±¢± ¥³ ±¤²¢´¤ £ ϭ¨±¤ϭ¨¦§³¨¦ Ȩ!2&&ȩ (MDC) units.equipment. 101 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Public Safety Municipal Court Program Description The Municipal Court is responsible for administration and clerical support for all municipal court ¯±®¢¤¤£¨¦² ±¤°´¨±¤£ ¡¸ ²³ ³¤ ²³ ³´³¤ȁ 4§¤²¤ ±¤²¯®²¨¡¨«¨³¨¤² ¨¢«´£¤ ¢®««¤¢³¨® ®¥ ϭ¨¤²Ǿ ¥¤¤² £ ²³ ³¤ ¢®²³²Ǿ ϭ¨«¨¦ ®¥ «« ¯¯±®¯±¨ ³¤ £®¢´¬¤³ ³¨®Ǿ ¢®®±£¨ ³¨¦ ¢®´±³ ¯¯¤ ± ¢¤² ®¥ ¯ ±³¨¢¨¯ ³²Ǿ and providing statistical reporting to City and state entities. The Municipal Court has custodial duties over all documents and records that become part of the legal process. Municipal Court remits mandated fees to the State of Texas. Strategic Plan Emphasis KFA 4: Safe, Livable and Family Friendly Community Future Goals in FY 2012- 13 Remodel the front counter area to better serve a paperless environment and meet ADA compliance requirements. %§ ¢¤ ¶®±ªϭ«®¶ ¯±®¢¤²²¤² ³® ¬®µ¤ ³®¶ ±£ ¯ ¯¤±«¤²² ¤µ¨±®¬¤³ȁ 5³¨«¨¹¤ ¶®±ª queues, automated macros and batch processing. Work with Community Service Administrator to develop an effective community service program that best serves the needs of the Court. 0 ²² ³§¤ ϭ¨±²³ ´£¨³ ®¥ ®´± #®««¤¢³¨®² )¬¯±®µ¤¬¤³ ¯±®¦± ¬ ¯¤±¥®±¬¤£ ¡¸ ³§¤ /¥ϭ¨¢¤ ®¥ Court Administration tentatively scheduled in August 2012. Prior Year Accomplishments in FY 2011- 12 Designated by City Ordinance a new juvenile case manager and adopted a mission statement and code of ethics in order to comply with the new State legislation that became st effective December 1 , 2011. Created a new permanent position for our Teen Court and Community Service Administrator. Implemented the Collections Improvement Program to meet State mandated requirements ¡¸ ³§¤ /¥ϭ¨¢¤ ®¥ #®´±³ !£¬¨¨²³± ³¨®ȁ Note: For a complete Strategic Plan Performance Report section of this document. 102 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY MUNICIPAL COURT DEPARTMENT SUMMARY 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤²͡ ΘΔΒǾΖΒΏ͡ ΘΗΗǾΕΒΐ͡ ΘΗΔǾΓΗΘ͡ ΐǾΐΑΒǾΔΘΔ - ³¤±¨ «² ǉ 3´¯¯«¨¤² ΕΓǾΕΗΏ ΔΖǾΖΕΘ ΔΖǾΖΕΘ ΕΔǾΖΗΑ - ¨³¤ ¢¤ ǉ 2¤¯ ¨± ΑǾΘΗΗ ȃ ȃ ȃ )²´± ¢¤ ΐΏǾΕΏΏ ΐΒǾΐΗΓ ΐΒǾΐΗΓ ΐΓǾΘΗΑ -¨²¢¤«« ¤®´² ȃ ȃ ȃ ΔǾΑΏΏ /¯¤± ³¨®² ΐΏΘǾΏΓΑ ΘΓǾΏΖΘ ΘΓǾΏΖΘ ΑΏǾΐΘΒ 4± ²¥¤±² ΓǾΐΖΐ ΖΐǾΒΘΗ ΖΐǾΒΘΗ ΐΏΗǾΑΒΖ TOTAL EXPENDITURES͡ ΐǾΐΓΔǾΑΐΐ͡ ΐǾΑΑΔǾΏΕΐ͡ ΐǾΑΑΐǾΘΐΘ͡ ΐǾΒΒΖǾΘΗΘ PERSONNEL BY DIVISION 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΐΕȁΏΏ ΐΕȁΏΏ ΐΖȁΏΏ ΐΖȁΏΏ MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ &9 ΑΏΐΐȃΐΑ ¡´£¦¤³ ¤²³¨¬ ³¤ ¨¢«´£¤² ³§¤ ££¨³¨® ®¥ 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ¨¢±¤ ²¤ ®¥ ͡ΗǾΕΗΗ ¥®± ³§¤ ΐȁΏ &4% ¥®± 4¤¤ #®´±³ £ #®¬¬´¨³¸ 3¤±µ¨¢¤ ¨¬¯«¤¬¤³ ³¨® ®¥ ³§¤ 3¢®¥¥« ¶ ¯±®¦± ¬ȁ #®®±£¨ ³®± ¯®²¨³¨®Ǿ £ ͡ΖΏǾΒΒΏ ¥®± ¥±®³ ¢®´³¤± ±¤¬®£¤« ¯±®©¤¢³ȁ 103 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Public Safety Municipal Judge Program Description 4§¤ -´¨¢¨¯ « *´£¦¤͒² ®¥ϭ¨¢¤ ¯¤±¥®±¬² «« £¨²¢±¤³¨® ±¸ ¥´¢³¨®² ®¥ ¨£¤¯¤£¤³ ©´£¨¢¨ ±¸ ® behalf of the City of Denton. As required by law, the judge presides over all trials or hearings held in the Denton Municipal Court. Judicial functions include: jury trials, non-jury (bench) trials, pre- trials, bond, summons, plea dockets, bond forfeiture hearings, indigency hearings, payment plans, compliance and default hearings, and juvenile pleas. In addition to the judicial functions observed by the general public in open court, the Municipal Judge establishes court policies, implements ¯±®¢¤²²¤² £ ¢®´±³ ¶®±ª ϭ«®¶Ǿ £ ±¤µ¨²¤² ¢®´±³ ¯®«¨¢¨¤² £ ¯±®¢¤£´±¤² ¨ ¢¢®±£ ¢¤ ¶¨³§ ¯¯«¨¢ ¡«¤ ²³ ³´³®±¸ ¬ £ ³¤ȁ 4§¤ *´£¦¤ £¤³¤±¬¨¤² ¬´¨¢¨¯ « ϭ¨¤ ²¢§¤£´«¤²Ǿ ¨²²´¤² ¬´¨¢¨¯ « arrest, inspection warrants, and orders for the seizure of dangerous or cruelly treated animals. The Judge acts as a magistrate for criminal enforcement procedures for the Denton Police Department through the issuance of writs, warrants and other process as to all levels of misdemeanor and felony prosecution. Strategic Plan Emphasis KFA 4: Safe, Livable and Family Friendly Community Future Goals in FY 2012- 13 Insure that the Denton Municipal Court remains a Court of Record and meets all requirements of Chapter 30, Government Code. Reȃ¤µ «´ ³¤ £ ±¤ϭ¨¤ ¯±®¢¤²²¤² £ ¯±®¢¤£´±¤² ±¤« ³¤£ ³® $¤³® #®£¤ %¥®±¢¤¬¤³ ¢ ²¤² ϭ¨«¤£ ¶¨³§ ³§¤ #®´±³ £ £¤µ¤«®¯ ¬¤³§®£² ®± ¯±®¢¤²²¤² £¤²¨¦¤£ ³® ¡¤³³¤± £¨²¯®²¤ ®¥ £ enforce judgments rendered under the Denton Development Code or City ordinances. %µ «´ ³¤ ³§¤ ¨¬¯«¤¬¤³ ³¨®Ǿ ¤¥ϭ¨¢¨¤¢¸ £ ¤¥¥¤¢³ ®¥ ³§¤ )¢®£¤ 3®¥³¶ ±¤ # ²¤ - ¦¤¬¤³ System and report to Council regarding the strengths and weaknesses of the system as implemented in the Denton Municipal Court. Prior Year Accomplishments in FY 2011- 12 nd Actively observed and monitored legislation proposed and adopted by the 82 Texas State ,¤¦¨²« ³´±¤ ³§ ³ ¥¥¤¢³¤£ ¯±®¢¤²²Ǿ ¯±®¢¤£´±¤Ǿ ¥¤¤² ®± ϭ¨¤² ²²¤²²¤£ ¡¸ ³§¤ $¤³® -´¨¢¨¯ « Court. Reviewed Ch. 54 and Ch. 214 of the Texas Local Government Code to evaluate conversion of the current criminal enforcement processes to a civil administrative process. Strategic Plan Performance Report section of this document. 104 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLICSAFETY MUNICIPALJUDGEDEPARTMENTSUMMARY 201011201112201112201213 EXPENDITURESBYCLASSIFICATIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNELBYDIVISION201011201112201112201213 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY201112FY201213 105 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Public Safety Police Program Description The Police Department is a full-service law enforcement and public safety agency that provides services within the city limits of Denton. The department is divided into three bureaus, Operations Bureau, Criminal Investigations Bureau, and Administrative Services Bureau. The mission of the Denton Police Department is to positively impact the quality of life throughout the community. The department is committed to forming practical partnerships with the citizenry, which include a mutual goal-setting process aimed at resolving problems, reducing fear, preserving the peace, and enforcing the law, thereby providing a safer environment for all citizens. Strategic Plan Emphasis KFA 4: Safe, Livable and Family Friendly Community Future Goals in FY 2012- 13 $¤µ¤«®¯ $¤¯ ±³¬¤³ « 3³± ³¤¦¨¢ 0« Ǿ ³¨¤£ ³® ϭ¨ ¢¨ « ¥®±¤¢ ²³Ǿ ¤¬¯§ ²¨¹¨¦ ¢±¨¬¤ reduction, community policing initiatives, expansion of police facilities, and adequate ²³ ¥ϭ¨¦ «¤µ¤«²ȁ )£¤³¨¥¸ £ ¯´±²´¤ ²®´±¢¤² ®¥ ¥´£¨¦ ³® ¢®£´¢³ ²³ ¥ϭ¨¦ ²³´£¸ȁ Identify core service areas where improvements can be developed and implemented. Prior Year Accomplishments in FY 2011- 12 criminal activity and offenders by increasing our use and understanding of analytical software programs. Successfully utilized technology including social media to communicate with citizens regarding crime prevention and reporting. Partnered with Denton Independent School District and various civic groups to expand our summer juvenile outreach program. es, please see the Strategic Plan Performance Report section of this document. 106 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY POLICE AND ANIMAL SERVICES DEPARTMENT SUMMARY 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Animal Services$ 906,916$ 896,602$ 880,005$ 1,049,446 Police 21,856,190 23,089,980 22,724,491 24,154,219 TOTAL EXPENDITURES$ 22,763,106$ 23,986,582$ 23,604,496$ 25,203,665 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 19,820,567$ 20,780,809$ 20,398,723$ 21,615,315 Materials & Supplies 186,271 179,545 179,545 256,830 Maintenance & Repair 184,363 196,022 196,022 198,902 Insurance 354,602 325,362 325,362 327,252 Miscellaneous 96 121,648 121,648 101,210 Operations 1,256,469 1,173,113 1,173,113 1,320,997 Transfers 960,738 1,210,083 1,210,083 1,383,159 TOTAL EXPENDITURES$ 22,763,106$ 23,986,582$ 23,604,496$ 25,203,665 PERSONNEL BY DIVISION 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Animal Services 8.00 9.00 9.00 11.00 Police 217.23 217.23 217.23 219.23 TOTAL PERSONNEL 225.23 226.23 226.23 230.23 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¨¢±¤ ²¤ ®¥ ͡ΐΗΑǾΓΗΗǾ ¥®± ´¨¥®±¬²Ǿ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¨¢±¤ ²¤ ®¥ ͡ΑΔǾΏΏΏ ¥®± overtime, and support for Children's Advocacy Center.ammunition, 1.0 FTE for a Lieutenant position and 1.0 FTE for a Property Technician position for the Police Department. The Animal Services Department includes an addition of 1.0 FTE for a Shelter Manager position £ ΐȁΏ &4% ¥®± !¨¬ « 3¤±µ¨¢¤² /¥ϭ¨¢¤±ȁ 4§¤ ¡´£¦¤³ includes $101,210 for the Children's Advocacy Center. 107 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 108 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION EXPENDITURE AND PERSONNEL SUMMARY 2012-13 EXPENDITURES 2010-11 2011-12 2011-12 2012-13 ACTUALBUDGETESTIMATEADOPTED Personal Services$ 2,808,855$ 1,129,254$ 1,106,473$ 1,203,658 Materials & Supplies 86,531 31,006 31,006 26,056 Maintenance & Repairs 3,060,117 480,394 502,837 479,242 Insurance 66,002 18,553 18,553 28,007 Miscellaneous 5,886 2,766 2,766 2,766 Operations 1,343,109 1,091,862 1,091,862 1,089,038 Transfers 393,270 100,185 100,185 98,270 Fixed Assets - 100,000 100,000 200,000 TOTAL EXPENDITURES$ 7,763,770$ 2,954,020$ 2,953,682$ 3,127,037 PERSONNEL BY DEPARTMENT 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Streets27.00 - - - Transportation Operations1.001.001.001.00 4± ¥ϭ¨¢ /¯¤± ³¨®²11.0013.0013.0013.00 TOTAL PERSONNEL 39.0014.0014.0014.00 109 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Transportation 4± ¥ϭ¨¢ £ 4± ²¯®±³ ³¨® /¯¤± ³¨®² Program Description 4± ¥ϭ¨¢ £ 4± ²¯®±³ ³¨® /¯¤± ³¨®² ¯±®µ¨£¤ ¥®± ³§¤ ² ¥¤ ®¯¤± ³¨® £ ²´¯¯®±³ ²¤±µ¨¢¤² ¥®± ³§¤ ³± ²¯®±³ ³¨® ²¸²³¤¬² £ ¨£´²³±¸ȁ 4§¤ 4± ¥ϭ¨¢ $¤¯ ±³¬¤³ ¬®¨³®±² ³± ¥ϭ¨¢ µ®«´¬¤²Ǿ ¬ ¨³ ¨² ³± ¥ϭ¨¢ signals, pavement markings, and signage. The Transportation Operations support transportation related planning activities for the regional transportation infrastructure to improve mobility and enhance air quality; all of which impacts the quality of life and economic vitality of the City of Denton and surrounding region. Both departments respond to citizen requests, provide emergency response, manage transportation issues, review new development, and assure compliance with federal, state, and local standards. Strategic Plan Emphasis KFA 2: Public Infrastructure Future Goals in FY 2012- 13 #®¬¯«¤³¤ ϭ¨¤«£ ¨²¯¤¢³¨®² ³§±®´¦§®´³ ³§¤ ¢¨³¸ ¥®± ³®³ « ¥®®³ ¦¤ ®¥ ¯ µ¤¬¤³ ¬ ±ª¨¦ £ ³® complete data entry in Cartegraph MarkingView database. Continue support of IH-35E Managed Lane Project to ensure enhancements best meet the needs of Denton residents. !²²¨²³ 2¤¦¨® « 4± ²¯®±³ ³¨® #®´¢¨« #§ ¨± ¶¨³§ ±¤¦¨® ««¸ ²¨¦¨ϭ¨¢ ³ ³± ²¯®±³ ³¨® ¨¨³¨ ³¨µ¤² (IH-35E, IH-35W, Cotton Belt, and legislative efforts to improve transportation revenue options). Prior Year Accomplishments in FY 2011- 12 3´¯¯®±³¤£ ¤«¤¢³¤£ ®¥ϭ¨¢¨ «² ¤¥¥®±³² ³® ¤²´±¤ ³§¤ )(ȃΒΔ% - ¦¤£ , ¤ 0±®©¤¢³ ¨¢«´£¤£ ¢ ¯ ¢¨³¸ improvements through Denton (US 380). Substantially completed design and construction of the Hickory Street Sidewalk Enhancement project. Assisted with maintaining Friday night A-train rail service and expansion of rail service to mid-day on weekdays. Installed ¤¶ ³± ¥ϭ¨¢ ²¨¦ «² ³ 4¤ ²«¤¸ ³ -®³¤¢¨³® £ 4¤ ²«¤¸ ³ 7§¤¤«¤± 2¨£¦¤ȁ Strategic Plan Performance Report section in this document. 110 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION TRAFFIC AND TRANSPORTATION OPERATIONS DEPARTMENT SUMMARY 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED Streets$ 5,298,117$ -$ -$ - 4± ¥ϭ¨¢ /¯¤± ³¨®² 1,480,716 1,861,919 1,861,581 2,019,805 Street Lighting 645,439 735,000 735,000 735,000 Transportation Operations 339,498 357,101 357,101 372,232 TOTAL EXPENDITURES$ 7,763,770$ 2,954,020$ 2,953,682$ 3,127,037 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY CLASSIFICATION ACTUALBUDGETESTIMATEADOPTED Personal Services$ 2,808,855$ 1,129,254$ 1,106,473$ 1,203,658 Materials & Supplies86,53131,00631,00626,056 Repair & Maintenance 3,060,117480,394502,837479,242 Insurance 66,002 18,553 18,553 28,007 Miscellaneous5,8862,7662,7662,766 Operations1,343,1091,091,8621,091,8621,089,038 Transfers393,270100,185100,18598,270 Fixed Assets - 100,000 100,000 200,000 TOTAL EXPENDITURES$ 7,763,770$ 2,954,020$ 2,953,682$ 3,127,037 PERSONNEL BY DIVISION 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Streets 27.00 - - - 4± ¥ϭ¨¢ /¯¤± ³¨®² 11.00 13.00 13.00 13.00 Transportation Operations 1.00 1.00 1.00 1.00 TOTAL PERSONNEL 39.00 14.00 14.00 14.00 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 The Street Maintenance Department funding and 27 FTEs were 3¨· ¤¶ ³± ¥ϭ¨¢ ¢®³±®« ²¨¦ «² ³®³ «¨¦ ͡ΐǾΏΕΕǾΏΔΒ ±¤ ¯« ¤£ ² moved to a newly established special revenue fund.¯ ±³ ³§¤ ¢ ¯¨³ « ¡´£¦¤³ ¥®± ³§¤ 4± ¥ϭ¨¢ #®³±®« £¨µ¨²¨®ȁ 4§¤ 4± ¥ϭ¨¢ #®³±®« ®¯¤± ³¨¦ ¡´£¦¤³ ¨¢«´£¤² Α ££¨³¨® « &4%²ȁ An additional $100,000 is allocated for the continuation of a bike ! 4± ¥ϭ¨¢ 3¨¦ « 4¤¢§¨¢¨ £ 4± ¥ϭ¨¢ 3¨¦ «ȝ - ±ª¨¦ plan. Technician. 4§±¤¤ ¤¶ ³± ¥ϭ¨¢ ¢®³±®« ²¨¦ «² ³®³ «¨¦ ͡ΓΐΏǾΏΏΏ ±¤ ¯« ¤£ ² ¯ ±³ ³§¤ ¢ ¯¨³ « ¡´£¦¤³ ¥®± ³§¤ 4± ¥ϭ¨¢ #®³±®« £¨µ¨²¨®ȁ $100,000 is allocated for the implementation of a bike plan. This is part of a matching agreement with Denton County. 111 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 112 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES EXPENDITURE AND PERSONNEL SUMMARY 2012-2013 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 8,613,229$ 8,891,484$ 8,852,983$ 9,344,074 Materials & Supplies 223,381 250,091 250,091 273,508 Maintenance & Repair 623,800 561,610 561,610 641,316 Insurance 206,956 110,126 110,126 99,481 Miscellaneous 233,407 583,688 300,012 600,612 Operations 3,889,979 4,872,321 4,774,832 5,425,065 Transfers 969,082 1,995,586 1,995,586 1,816,997 Fixed Assets 26,556 17,774 17,774 17,774 TOTAL EXPENDITURES$ 14,786,390$ 17,282,680$ 16,863,014$ 18,218,827 PERSONNEL BY DIVISION 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED #¨³¸ - ¦¤±͒² /¥ϭ¨¢¤13.0013.0014.0014.00 Economic Development 5.005.004.754.75 Facilities Management12.0013.0013.0014.00 Finance 23.5023.5023.5024.50 Human Resources13.0013.0013.0013.00 Internal Audit1.001.001.001.00 Legal Administration13.0013.0013.0013.00 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤5.006.506.506.50 TOTAL PERSONNEL 85.5088.0088.7590.75 113 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Administrative & Community Services Program Description 4§¤ #¨³¸ - ¦¤± ²¤±µ¤² ´£¤± ³§¤ ¯®«¨¢¸ £¨±¤¢³¨® ®¥ ³§¤ #¨³¸ #®´¢¨« £ ¯±®µ¨£¤² ³§¤ «¤ £¤±²§¨¯ ¥®± ¨¬¯«¤¬¤³ ³¨® ®¥ ³§¤ #¨³¸ #®´¢¨« ¯®«¨¢¨¤² ³® ¤²´±¤ ±¤²¨£¤³² £ ¡´²¨¤²²¤² ±¤¢¤¨µ¤ ¤·¢¤¯³¨® « ¢¨³¸ ²¤±µ¨¢¤² £ $¤³® ¬ ¨³ ¨¬¯«¤¬¤³ ³¨® ®¥ #¨³¸ #®´¢¨« ¯®«¨¢¸ £¨±¤¢³¨®Ǿ ¯±®µ¨£¤² £¬¨¨²³± ³¨® ®¥ ³§¤ ®±¦ ¨¹ ³¨®Ǿ £ £¤µ¤«®¯² ¬¤³§®£² ¥®± ³§¤ ¤¥¥¤¢³¨µ¤ £ ¤¥¥¨¢¨¤³ £¤«¨µ¤±¸ ®¥ ²¤±µ¨¢¤² ²´¯¯®±³² ³§¤ #¨³¸ #®´¢¨« £ #¨³¸ - ¦¤± ¡¸ ² ¥¤¦´ ±£¨¦ ³§¤ ±¤¢®±£² ¬ ¦¤¬¤³ ¯±®¢¤²²Ǿ ¤§ ¢¨¦ ¢¢¤²² ³® ¬´¨¢¨¯ « ±¤¢®±£²Ǿ ®µ¤±²¤¤¨¦ ³§¤ ¤«¤¢³¨® ¯±®¢¤²²Ǿ £ ¯±®µ¨£¨¦ £ ¨«¸ ²²¨²³ ¢¤ ³® ¨³¤± « £ ¤·³¤± « ²³ ª¤§®«£¤±²ȁ Strategic Plan Emphasis KFA 1: Organizational Excellence KFA 5: Partnerships and Regional Leadership Future Goals in FY 2012- 13 )¬¯«¤¬¤³ ¤¥¥¤¢³¨µ¤ £ ¤¥¥¨¢¨¤³ ²¤±µ¨¢¤ £¤«¨µ¤±¸ ¨ ¢¢®±£ ¢¤ ¶¨³§ #®´¢¨« ¯®«¨¢¸ȁ 3³±¤¦³§¤ ±¤« ³¨®²§¨¯² ¶¨³§ ¦®µ¤±¬¤³Ǿ ¤£´¢ ³¨®Ǿ £ ¢®¬¬´¨³¸ ¦±®´¯²ȁ %²´±¤ ³§ ³ ¢´²³®¬¤± ²¤±µ¨¢¤ ¨² ¢®£´¢³¤£ ¨ ¯±®¥¤²²¨® « £ ¢®´±³¤®´² ¬ ¤± ³§ ³ ¬¤¤³² ®± ¤·¢¤¤£² ¢´²³®¬¤± ² ³¨²¥ ¢³¨® ¤·¯¤¢³ ³¨®²ȁ %·¯«®±¤ ®¯¯®±³´¨³¨¤² ³® ´³¨«¨¹¤ ³¤¢§®«®¦¸ ³® ¬ ª¤ ¢¢¤²² ³® ¨¥®±¬ ³¨® £ ¢®¬¬´¨¢ ³¨® ¶¨³§ ®´± ²³ ª¤§®«£¤±² ¬®±¤ ¤¥¥¨¢¨¤³ȁ Prior Year Accomplishments in FY 2011- 12 & ¢¨«¨³ ³¤£ ¨¬¯«¤¬¤³ ³¨® ®¥ #¨³¸ #®´¢¨« ¯®«¨¢¸ £¨±¤¢³¨® £ ¦® «² ² ²¤³ ¥®±³§ ¨ ³§¤ 3³± ³¤¦¨¢ 0« ȁ 3³±¤¦³§¤¤£ £ ¢´«³¨µ ³¤£ ±¤« ³¨®²§¨¯² ¶¨³§ ¤£´¢ ³¨® £ ¦®µ¤±¬¤³ ¤³¨³¨¤² ¡¸ ¢®®±£¨ ³¨¦ ±¤¦´« ± ¬¤¤³¨¦² ¶¨³§ ³§¤ #¨³¸ #®´¢¨« £ ª¤¸ ²³ ¥¥ ¬¤¬¡¤±² ¨¢«´£¨¦ ¢®´³¸Ǿ ²³ ³¤Ǿ £ ¥¤£¤± « «¤¦¨²« ³®±²Ǿ 5¨µ¤±²¨³¸ ¢®¬¬® ¨³¤±¤²³ £ ¢®¢¤±ȁ 2¤²¯®£¤£ ³® ¢¨³¨¹¤ £ ²³ ¥¥ ¨¥®±¬ ³¨® ¨°´¨±¨¤² ¨ ¥±¨¤£«¸ £ ³¨¬¤«¸ ¬ ¤± ®¥³¤ £¨±¤¢³¨¦ ¨°´¨±¨¤² ³® #®®±£¨ ³¤£ ±¤¦´« ± #¨³¸ #®´¢¨« -¤¤³¨¦²Ǿ ¯±®µ¨£¤£ ¯ ¢ª¤³² ®¥ ¡ ¢ª¦±®´£ ¨¥®±¬ ³¨® ²´¯¯«¨¤£ ¡¸ ²³ ¥¥ ³® ²²¨²³ ³§¤ #®´¢¨« ¨ ¬ ª¨¦ ¯®«¨¢¸ £¤¢¨²¨®²Ǿ £ ¯®²³¤£ «« ¯±¤ £ ¯®²³ ¬¤¤³¨¦ ¨¥®±¬ ³¨® ® ³§¤ ¶¤¡²¨³¤ ¥®± ¯´¡«¨¢ µ¨¤¶¨¦ȁ .®³¤Ȁ &®± ¢®¬¯«¤³¤ £¤²¢±¨¯³¨® ®¥ ³§¨² £¤¯ ±³¬¤³² 3³± ³¤¦¨¢ 0« ¯¤±¥®±¬ ¢¤ ¬¤ ²´±¤²Ǿ ¯«¤ ²¤ ²¤¤ ³§¤ 3³± ³¤¦¨¢ 0« 0¤±¥®±¬ ¢¤ 2¤¯®±³ ²¤¢³¨® ®¥ ³§¨² £®¢´¬¤³ȁ 114 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES CITY MANAGER'S OFFICE SUMMARY 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,817,850$ 1,839,333$ 1,836,232$ 2,157,051 Materials & Supplies 18,374 34,208 34,208 34,208 Maintenance & Repair 1,728 4,428 4,428 4,428 Insurance 144,292 47,491 47,491 29,483 Miscellaneous 25,018 38,075 38,075 38,075 Operations 91,356 101,676 101,676 130,371 Transfers 92,336 124,193 124,193 134,841 TOTAL EXPENDITURES$ 2,190,954$ 2,189,404$ 2,186,303$ 2,528,457 PERSONNEL 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 13.0013.0014.0014.00 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ¤²³¨¬ ³¤ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ !²²¨²³ ³ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ City Manager position. 115 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Administrative & Community Services Economic Development Program Description The Economic Development Department's objective is to promote and assist positive development in Denton through programs, partnerships, and redevelopment efforts. The department acts as the liaison to partners ¨ §¨¦§¤± ¤£´¢ ³¨®Ǿ ¢§ ¬¡¤±² ®¥ ¢®¬¬¤±¢¤Ǿ £¤µ¤«®¯¤±²Ǿ ¡´²¨¤²²¤²Ǿ £ ¥®± ²¯¤¢¨ϭ¨¢ #)0 ¯±®©¤¢³²ȁ 3³ ¥¥ compiles and distributes community statistics, information, and provides responses to concerns and informational requests. Staff serves as liaisons for the Economic Development Partnership Board and Downtown Tax Increment Reinvestment Zone Board. Strategic Plan Emphasis KFA 3: Sustainable Economic Development & Environmental Stewardship Future Goals in FY 2012- 13 Implement Downtown plan through business recruitment, design assistance, and grant programs. Create Industrial Park Master Plan, identifying challenges and opportunities for sound growth. Assist existing businesses by identifying needs through comprehensive business retention program. Promote and support the development of the Denton Airport. Prior Year Accomplishments in FY 2011- 12 )¬¯«¤¬¤³¤£ $®¶³®¶ ¯« ³§±®´¦§ ¡´²¨¤²² ±¤¢±´¨³¬¤³Ǿ £¤²¨¦¤£ ¶ ¸ ϭ¨£¨¦ ²¨¦²Ǿ ¢±¤ ³¤£ marketing plan, and facilitated the Downtown Reinvestment Grant Program where the City saw a return on investment of $118 for each dollar granted in the program. Attended six trade shows to market Denton; recruited and located Labinal Inc., bringing 700 jobs to Denton. Retained Mayday Mfg. (250 jobs) and provided research and assistance to over 100 businesses and made business retention visits to 51 existing businesses. Airport Branding Taskforce was formed and a consulting company retained to assist with branding and marketing plan for Airport. Strategic Plan Performance Report section of this document. 116 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES ECONOMIC DEVELOPMENT 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 485,279$ 507,557$ 507,557$ 518,112 Materials & Supplies 29,972 34,877 34,877 34,877 Insurance 3,653 4,116 4,116 4,416 Miscellaneous 10,708 22,000 22,000 22,000 Operations 58,173 74,949 74,949 124,274 Transfers 35,992 30,895 30,895 30,348 Subtotal 623,777 674,394 674,394 734,027 380 Agreements - Ad Valorem 64,518 66,455 68,982 90,611 380 Agreements - Sales Tax 549,809 963,676 849,260 1,372,855 Chamber of Commerce Contribution 4,880 60,897 60,897 60,897 Subtotal 619,207 1,091,028 979,139 1,524,363 TOTAL EXPENDITURES$ 1,242,984$ 1,765,422$ 1,653,533$ 2,258,390 PERSONNEL 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 5.005.004.754.75 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ¤²¨³¬ ³¤ ±¤ϭ«¤¢³² ±¤£´¢³¨® ®¥ ȁΑΔ &4%Ǿ ³§¤ %¢®®¬¨¢ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ££¨³¨® « ͡ΔΏǾΏΏΏ ¥®± ³§¤ $®¶³®¶ Development Analyst position has been reduced to .75 FTE. Reinvestment Grant Program, details provided in the Budget Overview section. 117 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Administrative & Community Services Facilities Management Program Description The Facilities Management Department is responsible for the preventative maintenance & care of forty-four buildings, vertical construction of all City owned facilities, card access systems for eighteen buildings, access ID cards for all employees, janitorial services for twenty-six buildings. The department maintains construction contracts, which includes supervision of architects, consultants and contractors. The department Capital Improvement Program (CIP) encompasses all City vertical construction (excluding electric substations, lift stations, pump stations, etc) and the Facilities Maintenance Program (formerly Roofs, Flooring & HVAC). Facilities Management is also responsible for supervising approved one-time building need projects. Strategic Plan Emphasis KFA 2: Public Infrastructure Future Goals in FY 2012- 13 Continue to provide excellent customer service. Maintain City facilities and equipment in the most cost effective manor possible. Prior Year Accomplishments in FY 2011- 12 Completed: DCTA Downtown Transit Center, Airport LESA building, Fuel Island/Truck Wash, DME %¦¨¤¤±¨¦ ǉ 3¸²³¤¬ /¯¤± ³¨®²Ǿ %%#"' «¨¦§³¨¦ ±¤³±®ϭ¨³Ǿ %%#"' ¢§¨««¤± ±¤¯« ¢¤¬¤³Ǿ (2 ±¤¬®£¤«Ǿ DME Admin remodel, and City Hall East (CHE) roof replacement. Started the planning phase of the Linda McNatt Animal C replacement, CHE Facility at CHE PD, Bonnie Brae Substation wall, DME Meter Shop Expansion. Performed preventative maintenance on City facilities and equipment to ensure the longest possible lifespan with as little interruption as possible for customers and employees. Strategic Plan Performance Report section of this document. 118 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FACILITIES MANAGEMENT 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤²͡ ΐǾΏΑΖǾΖΖΘ͡ ΐǾΐΐΕǾΓΕΏ͡ ΐǾΐΐΐǾΒΐΘ͡ ΐǾΑΒΒǾΏΔΑ - ³¤±¨ «² ǉ 3´¯¯«¨¤² ΑΘǾΖΒΕ ΔΑǾΑΓΗ ΔΑǾΑΓΗ ΓΖǾΑΓΗ - ¨³¤ ¢¤ ǉ 2¤¯ ¨± ΕΑΏǾΕΗΐ ΔΔΓǾΔΏΖ ΔΔΓǾΔΏΖ ΕΒΓǾΑΐΒ )²´± ¢¤ ΐΘǾΒΑΑ ΐΒǾΔΓΕ ΐΒǾΔΓΕ ΐΓǾΕΕΗ -¨²¢¤«« ¤®´² ΒΒΖ ΐǾΔΏΒ ΐǾΔΏΒ ΐǾΔΏΒ /¯¤± ³¨®² ΐǾΏΑΑǾΓΘΗ ΐǾΏΕΘǾΘΒΓ ΐǾΏΕΘǾΘΒΓ ΐǾΏΖΖǾΕΐΘ 4± ²¥¤±² ΖΐǾΏΒΖ ΘΖǾΓΓΖ ΘΖǾΓΓΖ ΐΐΔǾΐΕΏ TOTAL EXPENDITURES͡ ΑǾΖΘΐǾΒΘΏ͡ ΑǾΘΏΔǾΕΓΔ͡ ΑǾΘΏΏǾΔΏΓ͡ ΒǾΐΑΒǾΓΕΒ PERSONNEL 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΐΑȁΏΏΐΒȁΏΏΐΒȁΏΏΐΓȁΏΏ MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ³§¤ ¨¢±¤ ²¤ ®¥ ΐ &4%Ǿ «¨¢¤²¤£ ¥ ¢¨«¨³¨¤² 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ ¥ ¢¨«¨³¨¤² ²²¨²³ ³ ³± £¤ ³¤¢§Ǿ £ ¨¢±¤ ²¤ ¨ ®µ¤±³¨¬¤ ¥´£¨¦ȁ¯®²¨³¨®Ǿ £¤³ ¨«² ¯±®µ¨£¤£ ¨ ³§¤ "´£¦¤³ /µ¤±µ¨¤¶ ²¤¢³¨®ȁ 119 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Administrative & Community Services Finance Program Description The Finance Department is comprised of the Accounting, Budget and Treasury, and Finance Administration divisions. The department is responsible for a variety of functions. These include: accounts payable and receivable, payroll, cash ¡´£¦¤³¨¦Ǿ £ «®¦ȃ± ¦¤ ϭ¨ ¢¨ « ¯« ¨¦ȁ 4§¤ £¤¯ ±³¬¤³ ¯±®£´¢¤² °´ ±³¤±«¸ ϭ¨ ¢¨ « ±¤¯®±³²Ǿ ¯±¤¯ ±¤² the Comprehensive Annual Financial Report (CAFR) and the Annual Program of Services (Budget). Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2012- 13 Enhance Capital Improvement Program budget development and monitoring processes. Begin implementation of payroll self-service module. Implement a benchmarking program to complement the Strategic Plan Performance Report. #®¬¯ ±¤ ¤·¨²³¨¦ ϭ¨ ¢¨ « ¯®«¨¢¨¤² ³® ³§¤ '®µ¤±¬¤³ &¨ ¢¤ /¥ϭ¨¢¤±² !²²®¢¨ ³¨® Ȩ'&/!ȩ recommended practices and update City of Denton policies as appropriate. Improve the frequency and accuracy of projections for each of the operating departments and funds within the City. Prior Year Accomplishments in FY 2011- 12 !¢§¨¤µ¤£ ³§¤ $¨²³¨¦´¨²§¤£ "´£¦¤³ 0±¤²¤³ ³¨® !¶ ±£ ¥±®¬ ³§¤ '®µ¤±¬¤³ &¨ ¢¤ /¥ϭ¨¢¤±² Association. Finalized performance measures which are included in the Strategic Plan Performance Report. Completed preparations for the November 2012 bond election. Developed strategic plan for the Finance Department to guide future decision making. Upgraded JD Edwards Enterprise Resource Planning (ERP) software from version 8.11 to 9.0. Strategic Plan Performance Report section of this document. 120 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FINANCE DEPARTMENT SUMMARY 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED Accounting$ 1,612,202$ 1,650,867$ 1,634,477$ 1,722,900 Budget and Treasury 1,249,598 1,295,407 1,295,407 1,413,971 Finance Administration 308,882 326,171 326,171 299,752 TOTAL EXPENDITURES$ 3,170,682$ 3,272,445$ 3,256,055$ 3,436,623 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY CLASSIFICATION ACTUALBUDGETESTIMATEADOPTED Personal Services$ 2,163,465$ 2,224,344$ 2,207,954.00$ 2,369,906 Materials & Supplies81,28173,363 73,363.00 70,178 Repair & Maintenance 1,345 675 675.00 675 Insurance 16,607 18,877 18,877.00 20,598 Miscellaneous1,7021,415 1,415.00 1,915 Operations768,880785,063 785,063.00 793,166 Transfers137,402168,708 168,708.00 180,185 TOTAL EXPENDITURES$ 3,170,682$ 3,272,445$ 3,256,055$ 3,436,623 PERSONNEL BY DIVISION 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Accounting15.0015.0015.0015.00 Budget and Treasury 6.506.506.507.50 Finance Administration2.002.002.002.00 TOTAL PERSONNEL 23.5023.5023.5024.50 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ 3¤¨®± &¨ ¢¨ « Analyst position in the Budget division, details provided in the Budget Overview section. 121 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES INTERNAL AUDIT 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED )²´± ¢¤͡ ΐǾΓΏΘ͡ ΗΕΒ͡ ΗΕΒ͡ ΘΏΕ /¯¤± ³¨®² ΐΑΓǾΑΒΒ ΐΔΏǾΏΏΏ ΐΔΏǾΏΏΏ ΐΔΏǾΏΏΏ 4± ²¥¤±² ΐΐǾΏΖΔ ȃ ȃ ȃ TOTAL EXPENDITURES͡ ΐΒΕǾΖΐΖ͡ ΐΔΏǾΗΕΒ͡ ΐΔΏǾΗΕΒ͡ ΐΔΏǾΘΏΕ PERSONNEL 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΐȁΏΏΐȁΏΏΐȁΏΏΐȁΏΏ MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ 122 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 123 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Administrative & Community Services Human Resources Program Description The Human Resources Department is a partner that provides departments within the organization advice, support, and recommendations to effectively utilize and manage the City's human resources. The department's strategic role is to provide an avenue by which managers can attract and retain quality ¤¬¯«®¸¤¤²ȁ 4§¨² ¨¢«´£¤² ¢®¬¯¤³¨³¨µ¤ ¢®¬¯¤² ³¨® £ ¡¤¤ϭ¨³² ¯ ¢ª ¦¤Ǿ £¸ ¬¨¢ ±¤¢±´¨³¨¦ ¯±®¦± ¬Ǿ cutting-edge training program, and recommending short-term and long-term strategic human resource management decisions. The Department is also a resource for employees when they need a neutral, objective party to help them work through challenges or concerns they may have related to the workplace, their position, and/or their supervisor(s). Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2012- 13 Continue with supervisory awareness and training on various employment related laws, with an Continue enhancing the Intranet site to improve accessibility to Human Resources information, with an emphasis on including more on-line self-help tools and training. 5¯¦± £¤ ³§¤ (´¬ 2¤²®´±¢¤² , ²¤±ϭ¨¢§¤ )¬ ¦¨¦ 3¸²³¤¬ ³® ¡¤³³¤± ±¤ϭ«¤¢³ (´¬ 2¤²®´±¢¤² processes, incorporate Risk Management imaging, and identify options to better share electronic documents with other departments such as Police and Fire. Prior Year Accomplishments in FY 2011- 12 Conducted a 16-hour mandatory supervisory training for all supervisors June 2011 through August ΑΏΐΑǾ £¤²¨¦¤£ ³® ¯®²¨³¨µ¤«¸ ¨ϭ«´¤¢¤ ³§¤ ®±¦ ¨¹ ³¨® « ¢´«³´±¤ £ ±¤£´¢¤ «¨ ¡¨«¨³¸ ¡¸ ¤²´±¨¦ supervisors are exposed to vital employment laws and have an understanding of important supervisory responsibilities. Continued enhancement of Intranet site to improve accessibility to Human Resources information (e.g., processes, procedures, tips, training). Created a non-exempt performance feedback form that was designed to be less writing intensive and better suited for the nature of the work performed by such positions. Developed a draft strategic plan for Human Resources/Risk Management͵ Strategic Plan Performance Report section of this document. 124 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES HUMAN RESOURCES 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤² ͡ ΐǾΐΒΒǾΘΑΖ͡ ΐǾΐΐΐǾΔΏΏ͡ ΐǾΏΘΓǾΓΖΒ͡ ΐǾΐΕΘǾΓΘΖ - ³¤±¨ «² ǉ 3´¯¯«¨¤² ΑΒǾΗΏΒ ΑΓǾΖΔΏ ΑΓǾΖΔΏ ΑΓǾΖΔΏ - ¨³¤ ¢¤ ǉ 2¤¯ ¨± ȃ ΔΏΏ ΔΏΏ ΔΏΏ )²´± ¢¤ ΘǾΓΖΏ ΐΏǾΕΗΏ ΐΏǾΕΗΏ ΐΑǾΒΓΘ -¨²¢¤«« ¤®´² ΒΔǾΏΒΓ ΔΏǾΖΖΒ ΔΏǾΖΖΒ ΔΏǾΗΖΒ /¯¤± ³¨®² ΐΔΒǾΖΘΒ ΐΖΐǾΔΑΑ ΐΗΔǾΘΑΑ ΐΘΐǾΐΐΔ 4± ²¥¤±² ΗΒǾΒΘΖ ΗΒǾΔΒΕ ΗΒǾΔΒΕ ΗΕǾΒΏΗ TOTAL EXPENDITURES͡ ΐǾΓΒΘǾΓΑΓ͡ ΐǾΓΔΒǾΑΕΐ͡ ΐǾΓΔΏǾΕΒΓ͡ ΐǾΔΒΔǾΒΘΑ PERSONNEL 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΐΒȁΏΏΐΒȁΏΏΐΒȁΏΏΐΒȁΏΏ MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ 125 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Administrative & Community Services Legal Program Description The Legal Department serves as general counsel to the City of Denton and provides transactional and £µ¨²®±¸ ²¤±µ¨¢¤² £ «¨³¨¦ ³¨® ²¤±µ¨¢¤² ¨ ²´¯¯®±³ ®¥ ³§¤ #¨³¸ #®´¢¨«Ǿ ¡® ±£²Ǿ £ #¨³¸ ²³ ¥¥ȁ 4§¤ ®¥ϭ¨¢¤ further approves all proposed ordinances before the City Council, drafts all proposed ordinances granting franchises, inspects and reviews papers, documents, contracts and other instruments in which the City may be interested. In addition, prosecutors are provided through the department to represent the State of Texas in Municipal Court proceedings. Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2012- 13 Continue to achieve favorable results in pending litigation and reduce litigation costs for the City. Maintain the effectiveness of the transactional Attain a high level and broad based knowledge of Denton- /¥ϭ¨¢¤ȁ IMLA and TML. Continue to provide timely and accurate responses to legal questions. Prior Year Accomplishments in FY 2011- 12 Agenda items completed within the required time frame. Special projects completed in a timely manner. Provided prompt and appropriate advice to City Council, City boards and City management. Strategic Plan Performance Report section of this document. 126 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES LEGAL ADMINISTRATION 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,483,991$ 1,553,785$ 1,559,201$ 1,665,500 Materials & Supplies 18,024 12,900 12,900 12,900 Insurance 8,558 10,444 10,444 11,188 Operations 108,908 197,553 197,553 197,426 Transfers 36,597 56,788 56,788 65,779 Fixed Assets 26,556 17,774 17,774 17,774 TOTAL EXPENDITURES$ 1,682,634$ 1,849,244$ 1,854,660$ 1,970,567 PERSONNEL 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 13.0013.0013.0013.00 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¨¢±¤ ²¤ ®¥ ͡ΒǾΔΒΏ ¨ ³§¤ ϭ¨·¤£ ²²¤³² «¨¤ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ for the purchase of LexisNexis Texas Litigation Guide. 127 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Administrative & Community Services 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤ Program Description 4§¤ 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥ϭ¨¢¤ Ȩ0#/ȩ ²²¨²³² ³§¤ ®±¦ ¨¹ ³¨® ¶¨³§ ³§¤ £¨²²¤¬¨ ³¨® ®¥ ¨¥®±¬ ³¨® ³® ³§¤ public. The department conducts programs which are designed to inform and educate citizens regarding City programs, services, and issues. PCO helps to create and maintain a positive public image of the City. Oversight is provided regarding the City's website, social media outlets, and the City's television channel. The department facilitates internal communication in order to keep employees informed. Advertising, print material, video production, and public relations support is provided along with public education efforts to enhance programs for the Utility Departments and a variety of general government departments. Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2012- 13 Double the number of YouTube subscribers. Increase participation in use of cityofdenton.com services by 10%. Increase City-wide social media followers by 15%. Expand PCO involvement with departments who do not traditionally use our services. Prior Year Accomplishments in FY 2011- 12 Successfully launched engagedenton.com. Successfully met goal of having 10,000 social media participants. Expanded access to both live and on-demand meeting coverage. Reached the goal of 10,000 views on YouTube. Strategic Plan Performance Report section of this document. 128 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES PUBLIC COMMUNICATIONS SUMMARY 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥¥¨¢¤ ΒΘΕǾΐΔΏΓΑΔǾΐΕΗΓΑΔǾΐΕΗΓΔΑǾΓΘΔ # ¡«¤ 46ΐΕΖǾΏΔΗΑΓΒǾΖΐΔΑΓΐǾΓΔΖΑΕΘǾΕΗΔ TOTAL EXPENDITURES͡ ΔΕΒǾΑΏΗ͡ ΕΕΗǾΗΗΒ͡ ΕΕΕǾΕΑΔ͡ ΖΑΑǾΐΗΏ 2010-11 2011-12 2011-12 2012-13 EXPENDITURES BY CLASSIFCATIONACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤²͡ ΓΑΐǾΘΓΘ͡ ΓΗΗǾΔΏΔ͡ ΓΗΕǾΑΓΖ͡ ΔΑΏǾΑΖΓ - ³¤±¨ «² ǉ 3´¯¯«¨¤² ΑΑǾΐΖΖ ΐΖǾΖΓΔ ΐΖǾΖΓΔ ΑΘǾΒΓΖ - ¨³¤ ¢¤ ǉ 2¤¯ ¨± ΓΕ ΐǾΔΏΏ ΐǾΔΏΏ ΐǾΔΏΏ )²´± ¢¤ ΒǾΕΓΔ ΓǾΐΏΘ ΓǾΐΏΘ ΔǾΗΖΒ -¨²¢¤«« ¤®´² ΓΑΏ ΒΓΘ ΒΓΘ ΒΓΘ /¯¤± ³¨®² ΗΒǾΒΒΓ ΐΐΘǾΑΑΑ ΐΐΘǾΑΑΑ ΐΑΔǾΒΔΖ 4± ²¥¤±² ΒΐǾΕΒΖ ΒΖǾΓΔΒ ΒΖǾΓΔΒ ΒΘǾΓΗΏ TOTAL EXPENDITURES͡ ΔΕΒǾΑΏΗ͡ ΕΕΗǾΗΗΒ͡ ΕΕΕǾΕΑΔ͡ ΖΑΑǾΐΗΏ PERSONNEL 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED 0´¡«¨¢ #®¬¬´¨¢ ³¨®² /¥¥¨¢¤ ΒȁΏΏ ΒȁΏΏ ΒȁΏΏ ΒȁΏΏ # ¡«¤ 46 ΑȁΏΏ ΑȁΏΏ ΑȁΏΏ ΒȁΔΏ TOTAL PERSONNEL ΔȁΏΏΕȁΔΏΕȁΔΏΕȁΔΏ MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ³§¤ ¢®¬¡¨¤£ ¡´£¦¤³² ®¥ ³§¤ 0´¡«¨¢ 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ££¨³¨® « ¥´£¨¦ ®¥ ͡ΘǾΏΏΏ ³® ¨¬¯±®µ¤ ³§¤ #®¬¬´¨¢ ³¨®² /¥¥¨¢¤ £ # ¡«¤ 46 £¨µ¨²¨®ȁ#¨³¸͒² ¶¤¡²¨³¤Ǿ £¤³ ¨«² ¯±®µ¨£¤£ ¨ ³§¤ "´£¦¤³ /µ¤±µ¨¤¶ ²¤¢³¨®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®±ȁ 129 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES NON-DEPARTMENTAL 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Unemployment Insurance$ 76,109$ 50,000$ 50,000$ 50,000 Salary Adjustments - - - (372,918) Medical Insurance 2,880 - - 33,600 Materials and Supplies 15 - - - Kiwanis Fireworks - - - 20,000 Code Supplements 7,489 20,000 20,000 20,000 &«¤· "¤¤ϭ¨³² 0« 35,885 50,000 50,000 50,000 Refund Prior Year Revenue 7,380 - - - Campus Theatre Utilities 104,554 55,000 55,000 105,000 Fuel Contigency - - - 250,000 Council Intiatives - 283,676 - - Dues and Publications 55,955 54,563 54,563 54,563 Miscellaneous 31,371 200,000 200,000 200,000 Special Services 175,521 171,000 171,000 188,100 Bad Debt 596 - - - Miscellaneous - 112,503 112,503 109,108 Collection Expense - 14,205 14,205 500 Engineering Transfer 601,033 620,000 620,000 620,000 Transfer to Capital Projects 30,000 - - - Transfer to Electric - - - 113,089 Transfer to Water Shed Protection 106,090 106,090 106,090 269,962 Transfer to Water Fund - 7,000 7,000 239,698 Transfer to Solid Waste - - - 7,966 Transfer to Material Mgmt 194,230 252,206 252,206 448,590 Transfer to Street Improvement - 921,779 921,779 - Transfer to Airport 38,875 - - - Transfer to Utility Admin 17,839 23,900 23,900 - Transfer To Customer Service 82,575 85,591 85,591 85,591 TOTAL EXPENDITURES$ 1,568,397$ 3,027,513$ 2,743,837$ 2,492,849 130 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND 2012- 13 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; or 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 ¢®²¤¢´³¨µ¤ ¶¤¤ª² ¶¨³§ ³§¤ ϭ¨±²³ ¯´¡«¨¢ ³¨® ³® ¡¤ ³ «¤ ²³ ϭ¨¥³¤¤ ȨΐΔȩ £ ¸² ¯±¨®± ³® ³§¤ ² «¤ £ ³¤ȁ #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ¬ ¸ ¡¤ ¡ ¢ª¤£ ¡¸ ³ · ¯«¤£¦¤ ´£¤± ¢¤±³ ¨ ¢¨±¢´¬²³ ¢¤² ² £¤ϭ¨¤£ ¡¸ law. They may also be backed by a combination of tax and revenue pledge eligible under state law. 131 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; and 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 $100 valuation falls well below this limit. H. Bond Ratings. Denton's bonds currently have the following ratings: Fitch General Obligation Bonds Aa2 AA AA+ Revenue Bonds A1 AA- Not Rated These ratings directly affect the cost of debt. The City's policies are focused on issues which maintain high bond ratings and keep debt costs reasonable. 132 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AD VALOREM TAX DISTRIBUTION BETWEEN DEBT SERVICE AND OPERATIONS AND MAINTENANCE υЎЉ υЍЎ υЍЉ υЌЎ υЌЉ υЋЎ υЋЉ υЊЎ υЊЉ υЎ υЉ hƦĻƩğƷźƚƓƭ ε ağźƓƷĻƓğƓĭĻ 5ĻĬƷ {ĻƩǝźĭĻ 133 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 134 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Ad Valorem Taxes$ 13,783,518$ 14,029,730$ 14,118,000$ 14,678,435 Delinquent - Ad Valorem Taxes 124,440 137,079 110,255 137,079 Interest Income 35,231 50,000 40,000 50,000 Transfer In - Drainage 556,244 920,802 920,802 464,419 Transfer In - Solid Waste 3,645,631 4,529,003 4,520,549 5,378,055 Transfer In - Fleet 265,376 258,558 257,029 255,024 Transfer In - Materials Mgmt 48,354 48,692 44,028 45,287 Transfer In - Technology 645,476 546,746 546,746 137,700 Transfer In - Communication 31,638 35,413 35,413 34,213 Transfer In - Airport 224,815 219,455 211,496 226,648 Transfer In - Electric 7,996,977 11,089,039 11,187,689 12,362,406 Transfer In - Water 2,845,849 4,921,916 4,926,722 3,742,450 Transfer In - Wastewater 1,082,362 2,788,602 2,322,020 2,950,492 TOTAL REVENUES 31,285,911 39,575,035 39,240,749 40,462,208 Use of Reserves 75,455 - - - TOTAL RESOURCES$ 31,361,366$ 39,575,035$ 39,240,749$ 40,462,208 2010-11 2011-12 2011-12 2012-13 EXPENDITURESACTUALBUDGETESTIMATEADOPTED General Debt Service$ 14,945,663$ 14,536,443$ 14,407,231$ 14,722,242 Drainage Debt Service 556,244 541,225 541,225 617,774 Solid Waste Debt Service 3,645,631 4,529,003 4,520,549 5,378,055 Materials Mgmt Debt Service 48,354 48,692 44,028 45,287 Airport Debt Service 224,815 219,455 211,496 226,648 Electric Debt Service 7,996,977 11,089,039 11,089,039 12,362,406 Water Debt Service 2,845,849 4,921,916 4,921,916 3,742,450 Wastewater Debt Service 1,082,362 3,168,179 3,168,179 2,797,137 Fiscal Charges 15,471 22,000 22,000 22,000 TOTAL EXPENDITURES$ 31,361,366$ 39,075,952$ 38,925,663$ 39,913,999 135 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2012 General DebtGeneral Debt YearPrincipalInterestTotal 2012-13$ 24,835,000$ 14,956,999$ 39,791,999 2013-14 24,670,000 13,671,520 38,341,520 2014-15 27,070,000 12,741,310 39,811,310 2015-16 26,050,000 11,720,073 37,770,073 2016-17 24,935,000 10,642,691 35,577,691 2017-18 23,565,000 9,559,908 33,124,908 2018-19 23,515,000 8,491,755 32,006,755 2019-20 23,820,000 7,399,631 31,219,631 2020-21 24,210,000 6,287,065 30,497,065 2021-22 23,660,000 5,186,031 28,846,031 2022-23 18,935,000 4,227,620 23,162,620 2023-24 16,710,000 3,446,634 20,156,634 2024-25 16,555,000 2,737,264 19,292,264 2025-26 10,945,000 2,172,546 13,117,546 2026-27 10,635,000 1,731,720 12,366,720 2027-28 9,460,000 1,307,618 10,767,618 2028-29 8,505,000 912,565 9,417,565 2029-30 8,930,000 525,354 9,455,354 2030-31 4,730,000 212,313 4,942,313 2031-32 2,805,000 49,088 2,854,088 TOTAL$ 354,540,000$ 117,979,705$ 472,519,705 136 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND PRINCIPAL/INTEREST DEBT REQUIREMENTS 2012-2032 $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 '13 '14 '15 '16 '17 '18 '19 '20 '21 '22 '23 '24 '25 '26 '27 '28 '29 '30 '31 '32 INTEREST PRINCIPAL 137 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS 2012-13 IssueIssue DateFinal MaturityCoupon Rate* 2003General Obligation Ref & Imp03-14-0302-15-20233.00 to 4.75 2003#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 03-14-0302-15-20232.10 to 5.07 2004General Obligation Refunding12-10-0402-15-20202.50 to 5.00 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 200405-04-0402-15-20242.00 to 5.00 2005General Obligation05-25-0502-15-20253.00 to 5.00 2005#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 05-15-0502-15-20253.00 to 4.37 2006General Obligation07-07-0602-15-20264.25 to 5.00 2006#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 07-07-0602-15-20264.00 to 4.75 2007General Obligation07-17-0702-15-20274.00 to 5.00 2007#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 07-17-0702-15-20274.00 to 5.00 General Obligation Refunding 2007A09-17-0702-15-20224.00 to 5.00 2007A#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®10-01-0702-15-20274.00 to 5.00 2008General Obligation08-19-0802-15-20284.00 to 4.75 2008#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 08-19-0802-15-20283.00 to 4.63 2009General Obligation Refunding04-01-0902-15-20163.00 to 5.00 2010Combination Tax & Revenue Refunding**03-02-1002-15-20252.00 to 5.00 2010#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®ȴȴ06-15-1002-15-20302.00 to 5.00 2010General Obligation06-15-1002-15-20303.80 to 4.30 2010AGeneral Obligation Refunding**07-28-1002-15-20143.00 to 5.00 2011General Obligation Refunding & Improvement**04-01-1102-15-20312.00 to 4.75 2011#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®ȴȴ04-01-1102-15-20312.00 to 5.00 2012General Obligation Refunding & Improvement**04-15-1202-15-20322.00 to 5.00 2012#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®ȴȴ04-15-1202-15-20322.00 to 5.00 * Actual yields on bonds may differ from stated coupons. ** Includes Utility System debt previously sold as Utility System Revenue Bonds. 138 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS 2012-13 Original Amount NetAmount Principal & Interest Requirements for 2012-13 Amount of RefundedOutstanding of IssueIssues 10/01/12 Principal InterestTOTAL $ 8,080,000$ 5,965,000$ 720,000$ 300,000$ 24,637$ 324,637 7,405,000 5,630,000 750,000 400,000 23,575 423,575 9,410,000 9,410,000 4,965,000 805,000 216,856 1,021,856 14,000,000 5,610,000 1,255,000 615,000 41,068 656,068 5,000,000 5,000,000 3,780,000 220,000 156,700 376,700 7,145,000 7,145,000 3,630,000 215,000 146,193 361,193 3,695,000 3,695,000 2,935,000 150,000 136,950 286,950 12,665,000 12,665,000 6,250,000 805,000 260,521 1,065,521 15,925,000 15,925,000 13,205,000 625,000 620,975 1,245,975 11,445,000 11,445,000 6,045,000 495,000 271,243 766,243 28,270,000 28,270,000 27,000,000 1,335,000 1,166,775 2,501,775 7,065,000 7,065,000 6,135,000 260,000 268,085 528,085 7,300,000 7,300,000 6,340,000 270,000 278,433 548,433 10,685,000 10,685,000 6,475,000 1,180,000 234,531 1,414,531 7,525,000 7,525,000 1,910,000 625,000 51,488 676,488 58,820,000 58,820,000 53,625,000 3,210,000 2,244,038 5,454,038 61,085,000 61,085,000 55,810,000 3,155,000 2,337,344 5,492,344 4,115,000 4,115,000 3,870,000 145,000 153,114 298,114 39,165,000 39,165,000 34,210,000 4,675,000 1,559,525 6,234,525 10,845,000 10,845,000 6,790,000 550,000 203,275 753,275 32,100,000 32,100,000 30,575,000 2,195,000 1,067,388 3,262,388 33,590,000 33,590,000 33,590,000 160,000 1,387,413 1,547,413 44,675,000 44,675,000 44,675,000 2,445,000 2,106,872 4,551,872 TOTAL$ 354,540,000$ 24,835,000$ 14,956,999$ 39,791,999 139 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 140 DENTON SERVICE Whatever * It * Takes! #)49 /& $%.4/. %,%#42)# 54),)4)%3 Utility Fund Electric Operations AdministrationGeneral Operations Administration Power Supply Administration Operations & Maintenance Wholesale PowerDistribution Customer AccountsSystem Operations Safety and TrainingSubstations Engineering Metering Operations Electric Communications CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Utilities Electric Fund Denton Municipal Electric Program Description The Electric Department provides competitive and reliable electric service for the ratepayers of Denton Municipal Electric. The departments include Power Supply Administration, Electric Wholesale Power, Electric Operations & Maintenance, Electric Systems Operations, Electric Distribution, Electric Substations, Engineering, Electric Metering, and Electric Communications. Strategic Plan Emphasis KFA 2: Public Infrastructure KFA 3: Sustainable Economic Development & Environmental Stewardship Future Goals in FY 2012- 13 Maintain competitive position with other adjoining electric utilities while ensuring the electric system has the capability to provide reliable electric service for all present and future customers. Ensure the safety of DME employees and the general public. Manage DME infrastructure needs to meet future growth and development plans. Ensure DME is compliant with state and federal regulations. Prior Year Accomplishments in FY 2011- 12 Completed construction and placed in service Bonnie Brea Substation & Distribution Exit Feeders, Ryan Road Feeder Extension, and Jim Christal Road Double Circuit Rebuild in order to ensure the electric system has capability to provide reliable electric service for all persent and future customers. Worked with UNT and completed tie into electric system of three wind generators. Completed construction on and moved into new state-of-the-art System Operations/Engineering #¤³¤± ¶§¨¢§ ¶¨«« ¨¬¯±®µ¤ ®¯¤± ³¨® « ¤¥ϭ¨¢¨¤¢¨¤² £ ±¤«¨ ¡¨«¨³¸ ®¥ ¤«¤¢³±¨¢ ²¸²³¤¬ȁ #®¬¯«¤³¤£ £¤³ ¨«¤£ ¤¦¨¤¤±¨¦ ²³´£¸ ®¥ ³§¤ ¤«¤¢³±¨¢ ²¸²³¤¬Ǿ ¶§¨¢§ ¨£¤³¨ϭ¨¤£ ±¤ ² ³§ ³ ¤¤£ ±¤£¤²¨¦ ®± ¨¬¯±®µ¤¬¤³ȁ - ¦¤¬¤³ ´¯£ ³¤£ ³§¤ $-% #)0 ³® ±¤ϭ«¤¢³ ³§¤²¤ ¤¤£² ¨ ®±£¤± ³® ¬¤¤³ growth and development plans. Formed Regional Planning Group with TMPA, Oncor, Brazos Electric Cooperative, and Garland Power ǉ ,¨¦§³ ³® «¸¹¤ £ ¤µ «´ ³¤ ¥´³´±¤ ¯®¶¤± ϭ«®¶² ¨³® ³§¤ ¤«¤¢³±¨¢ ²¸²³¤¬ ¶§¨¢§ ¶¨«« ¨¬¯±®µ¤ ²¸²³¤¬ ¤¥ϭ¨¢¨¤¢¨¤² £ ®¯¤± ³¨®²ȁ 141 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ELECTRIC FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Operating Revenues$ 131,135,037$ 139,711,427$ 130,841,111$ 142,248,302 Non-Operating Revenues 662,023 2,316,241 486,817 492,999 TOTAL REVENUES 131,797,060 142,027,668 131,327,928 142,741,301 Use of Reserves - - 292,950 16,246,224 TOTAL RESOURCES$ 131,797,060$ 142,027,668$ 131,620,878$ 158,987,525 2010-112011-122011-122012-13 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Fuel & Purchased Power$ 74,761,817$ 84,405,872$ 76,922,163$ 100,928,672 Operation & Maintenance 20,531,628 22,302,358 26,541,468 25,890,126 Return on Investment 4,279,610 4,245,968 4,235,989 4,303,400 Franchise Fee 6,121,943 6,065,668 6,051,412 6,147,714 Non-Operating Expenditures 16,625,217 23,371,237 17,869,846 21,717,613 TOTAL EXPENDITURES$ 122,320,215$ 140,391,103$ 131,620,878$ 158,987,525 PERSONNEL2010-112011-122011-122012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 129.50 131.50 131.50 143.00 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¡ ²¤ ± ³¤ ¨¢±¤ ²¤ȁ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¡ ²¤ ± ³¤ ¨¢±¤ ²¤ȁ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² the addition of 2 FTEs for NERC (North American Electric the addition of 11.5 FTEs, including 6 FTEs for an enhanced Reliability Corporation) Compliance and analytical support.Capital Improvement Program (CIP) as discussed in the Budget Overview section of this document. 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. 142 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ELECTRIC FUND RESOURCES & EXPENDITURES RESOURCES $158,987,525 Use of Reserves 10.22% Non-Operating Revenues 0.31% Operating Revenues 89.47% EXPENDITURES $158,987,525 Franchise Fee 3.87% Return on Investment 2.71% Non-Operating Expenditures 13.66% Operation & Fuel & Purchased Maintenance Power 16.28% 63.48% 143 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 144 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON WATER UTILITIES Utility Fund Water Operations Administration Utilities Administration Production Distribution Metering Engineering Public Works Inspection Laboratory Customer Service CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Utility Services Water Program Description The primary function of the Water Utility is to produce, distribute, and meter potable water for the City of Denton. The treated water must meet or exceed all state and federal regulations. Other responsibilities include water system capital improvement planning, development coordination and liaison with local, state, and federal regulatory authorities. This Fund also includes Utilities Administration, Engineering, Public Works Inspection and Customer Service divisions. Strategic Plan Emphasis KFA 2: Public Infrastructure KFA 3: Sustainable Economic Development & Environmental Stewardship Future Goals in FY 2012- 13 Begin design and construction of 2.5 million gallon elevated storage tank to serve the Southwest Upper Pressure Zone (Robson Ranch). Begin design and construction of the North-South Water Transmission Line Phase II to expand water service delivery capacity for the southwest portion of the city. Continued construction on the Lake Lewisville Water Treatment Plant Rehabilitation and Upgrade Project. Prior Year Accomplishments in FY 2011- 12 Completed 3 million gallon elevated storage tank located off of Roselawn Drive in south central Denton. Continued construction on the Lake Lewisville Water Treatment Plant Rehabilitation and Upgrade Project. #®¬¯«¤³¤£ ϭ¨²¢ « ¸¤ ± ¤·¯¤²¤² ´£¤± ¡´£¦¤³ȁ 0±®©¤¢³¤£ ³® ¢®¬¯«¤³¤ ϭ¨²¢ « ¸¤ ± ¶¨³§®´³ ±¤²³±¨¢³¨®² ®± ¢´±³ ¨«¬¤³² ³® 7 ³¤± #´²³®¬¤±²ȁ Note: For a complete description of this departments Strategic Plan performance measures, please see the Strategic Plan Performance Report section in this document. 145 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Operating$ 53,986$ 144,894$ 61,000$ 233,000 Water Sales Residential 14,918,441 14,685,599 14,858,735 16,277,324 Water Sales Commercial 12,762,906 13,612,870 13,789,106 14,869,171 Water for Resale 1,617,352 638,723 676,525 677,760 Other Water 870,770 884,863 685,002 748,882 Public Works Fees & Permits 433,364 392,000 424,097 482,000 Engineering Fees & Permits 10,287 11,000 10,730 12,616 Engineering Charges 2,121,979 1,928,883 1,881,706 2,212,374 Public Works Charges 211,825 261,636 227,860 285,243 Cost of Service - General Fund 105,638 112,552 107,318 332,289 Cost of Service - Electric 2,165,760 2,423,823 2,353,682 2,512,886 Cost of Service - Wastewater 702,200 852,689 807,459 877,788 Cost of Service - Solid Waste 681,154 800,205 768,148 817,243 Other Transfers - - - 26,021 Impact Fee Revenues 3,300,000 1,900,000 1,900,000 2,600,000 TOTAL REVENUES$ 39,955,662$ 38,649,737$ 38,551,368$ 42,964,597 Use of Reserves - 90,693 - 903,333 TOTAL RESOURCES$ 39,955,662$ 38,740,430$ 38,551,368$ 43,867,930 2010-112011-122011-122012-13 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Water Administration$ 1,039,329$ 1,685,675$ 1,471,241$ 1,642,231 Water Production 5,185,230 6,001,290 5,528,167 6,678,873 Water Distribution 4,004,147 4,334,444 4,393,574 6,861,572 Water Metering 1,524,275 1,860,566 1,824,204 1,856,095 Water Engineering 1,882,856 1,939,883 1,892,436 2,224,990 Public Works Inspections 636,648 653,636 651,957 767,243 Water Laboratory 374,601 400,698 400,319 433,805 Utilities Administration 722,500 981,485 881,485 1,053,872 Customer Service 3,788,817 4,148,203 4,048,137 4,375,085 Miscellaneous 16,451,962 16,734,550 16,741,857 17,974,164 TOTAL EXPENDITURES$ 35,610,365$ 38,740,430$ 37,833,377$ 43,867,930 PERSONNEL 2010-112011-122011-122012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Water Administration 9.00 9.50 9.50 9.50 Water Production 31.00 31.00 31.00 33.00 Water Distribution 22.00 22.00 22.00 22.00 Water Metering 14.00 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 8.00 Customer Service 39.50 39.50 39.50 39.50 TOTAL PERSONNEL 157.50 158.00 158.00 161.00 146 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER FUND RESOURCES & EXPENDITURES RESOURCES $43,867,930 Impact Fee Use of Reserves Revenues Other Transfers 2.06% 5.93% 0.06% Interest Operating 0.53% Cost of Public Works Charges Service 0.65% Transfers 10.34% Engineering Charges 5.04% Engineering Fees & Water Sales Residential Permits 37.10% 0.03% Public Works Fees & Permits Water Sales Commercial 1.10% 33.90% Other Water 1.71% Water for Resale 1.55% EXPENDITURES $43,867,930 Purchased Power Transfer to Capital 3.64% Projects 13.29% Fixed Assets 0.10% Cost of Service Transfers 7.92% Personal Services 25.22% Debt Service 30.15% Materials & Supplies 3.87% Maintenance & Repair 2.84% Return on Investment 2.60% Operations 5.99% Franchise Fee 3.69% Miscellaneous 0.69% 147 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER FUND EXPENDITURES BY CLASSIFICATION 2012-13 2010-112011-122011-122012-13 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Purchased Power$ 1,148,199$ 1,435,800$ 1,270,000$ 1,504,000 Purchased Water 85,676 91,500 86,339 91,500 Personal Services 9,526,841 10,526,963 10,024,524 11,049,920 Materials & Supplies 1,427,142 1,646,106 1,473,400 1,694,929 Maintenance & Repair 729,862 1,214,507 1,177,754 1,243,446 Insurance 201,425 197,382 197,728 203,693 Return on Investment 1,006,720 1,043,772 1,050,328 1,140,060 Franchise Fee 1,438,172 1,480,717 1,490,083 1,618,168 Miscellaneous 73,329 94,435 91,488 99,548 Operations 1,682,567 2,518,593 2,493,970 2,624,276 Fixed Assets - 10,000 - 42,000 Debt Service 12,311,136 12,371,898 12,364,199 13,209,294 Cost of Service - General Fund 1,355,136 1,355,593 1,355,593 1,631,715 Cost of Service - Electric Fund 565,748 653,820 653,820 587,374 Cost of Service - Other - 43,379 40,716 52,863 Cost of Service - Wastewater 116,815 120,319 120,319 123,929 Cost of Service - Fleet Services 25,272 26,832 26,832 26,208 Cost of Service - Technology 668,887 778,407 778,407 844,154 Cost of Service- Safety & Training 85,273 87,184 87,184 88,965 Cost of Service - Materials Mgmt 70,648 72,767 72,767 167,601 Transfer to Capital Projects 3,091,517 2,970,456 2,977,926 5,824,287 TOTAL EXPENDITURES$ 35,610,365$ 38,740,430$ 37,833,377$ 43,867,930 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 A 9.5% rate increase for water customers is included in the budget. An 8.0% rate increase for water customers is included in the 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ΏȁΔ &4% ¨¢±¤ ²¤ ¨ ³§¤ 7 ³¤± !£¬¨¨²³± ³¨® ¡´£¦¤³ȁ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ Β &4%²Ȁ ΐ &4% ¥®± division, and the decrease of 1 FTE in the Customer Service division, Sustainability Coordinator in Utility Administration; 1 FTE for a for a net decrease of 0.5 FTE. Senior Engineer in Water Production; and 1 FTE for an Operator I in Water Production. 148 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2012 YEARPRINCIPALINTERESTTOTAL 2012-13$ 7,465,000$ 5,744,294$ 13,209,294 2013-14 7,860,000 5,339,256 13,199,256 2014-15 8,210,000 4,968,175 13,178,175 2015-16 8,545,000 4,573,987 13,118,987 2016-17 8,965,000 4,150,568 13,115,568 2017-18 9,275,000 3,709,968 12,984,968 2018-19 9,745,000 3,256,987 13,001,987 2019-20 10,210,000 2,791,406 13,001,406 2020-21 8,850,000 2,344,160 11,194,160 2021-22 7,755,000 1,940,806 9,695,806 2022-23 5,810,000 1,615,153 7,425,153 2023-24 6,140,000 1,338,260 7,478,260 2024-25 6,440,000 1,050,441 7,490,441 2025-26 4,285,000 814,281 5,099,281 2026-27 4,475,000 631,141 5,106,141 2027-28 3,920,000 453,176 4,373,176 2028-29 3,775,000 287,344 4,062,344 2029-30 3,955,000 121,338 4,076,338 2030-31 420,000 25,900 445,900 2031-32 440,000 7,700 447,700 TOTAL$ 126,540,000$ 45,164,341$ 171,704,341 Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds. 149 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2012-13 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 2012General Obligation Refunding & Improvement04-15-1202-15-20232.00 to 5.00 2012#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®04-15-1202-15-20322.00 to 5.00 * Actual yields on bonds may differ from stated coupons. Capital Improvements in the Utility System are partially funded through the sale of bonds. The debt above represents consolidation of prior issues and funding for future growth. The Utility System - Electric, Water, and Wastewater - is currently expanding to accommodate the needs of the community and surrounding area which are also dependent upon the system. 150 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2012-13 Original AmountPrincipal & Interest Requirements for 2012-13 Amount ofOutstanding Issue 10/1/2012 PrincipalInterestTotal 31,030,000 1,495,000 1,495,000 39,244 1,534,244 5,845,000 100,000 50,000 2,781 52,781 23,985,000 22,840,000 1,285,000 1,122,525 2,407,525 27,215,000 26,135,000 1,090,000 1,266,188 2,356,188 26,730,000 26,290,000 985,000 1,086,944 2,071,944 9,690,000 8,005,000 375,000 360,550 735,550 4,205,000 3,595,000 155,000 153,613 308,613 12,585,000 11,855,000 465,000 500,313 965,313 20,030,000 17,825,000 1,210,000 840,850 2,050,850 3,780,000 1,985,000 205,000 52,562 257,562 490,000 490,000 - 21,100 21,100 5,925,000 5,925,000 150,000 297,624 447,624 TOTAL$ 7,465,000$ 5,744,294$ 13,209,294 151 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 152 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON WASTEWATER UTILITIES Utility Fund Wastewater Operations Administration Water Reclamation Collection "¤¤ϭ¨¢¨ « 2¤´²¤ Laboratory Industrial Pretreatment Drainage Watershed Protection CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Utility Services Wastewater Program Description The Wastewater Fund provides the citizens of Denton a safe and environmentally responsible means of recycling wastewater. This service includes divisions of Wastewater Collection, Water Reclamation, , ¡®± ³®±¸Ǿ 0±¤³±¤ ³¬¤³Ǿ ¤¥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¨¦ȁ 4§¨² &´£ «²® ¨¢«´£¤² £± ¨ ¦¤ ®¯¤± ³¨®² £ ¬ ¨³¤ ¢¤Ǿ ²³±¤¤³ ²¶¤¤¯¨¦Ǿ ϭ«®®£¯« ¨ ¬ ¦¤¬¤³Ǿ £± ¨ ¦¤ engineering and watershed protection management. Strategic Plan Emphasis KFA 2: Public Infrastructure KFA 3: Sustainable Economic Development & Environmental Stewardship Future Goals in FY 2012- 13 Anticipate completion of Pecan Creek Interceptor Phase II project which will replace sewer from Oakland Street and Congress Street to Sycamore Street and Crawford Street. %·¯¤¢³¤£ ³® ϭ¨ «¨¹¤ ®¯³¨® ¥®± '± µ¤¸ ±£ "± ¢§ ,¨¥³ 3³ ³¨® £ &®±¢¤ - ¨ ¯±®©¤¢³Ǿ ¶§¨¢§ ¶¨«« create storage basin and a smaller lift station and force main to serve the Hickory Creek Basin. Anticipate design completion of the Co-digestion project to generate electricity from food waste and grease at the Pecan Creek Water Reclamation Plant. Prior Year Accomplishments in FY 2011- 12 Implementation of a Fats, Oils and Grease (FOG) program to increase the quality of the wastewater collection system. Completion of the 319 Grant funding which established the Storm Water Quality Best Management Practices at Cross Timbers Park and South Lakes Park, promoting water quality in the entire Lake Lewisville Watershed. Completion of Pecan Creek Interceptor Phase I project which included replacement of sewer from Crawford Street and Sycamore Street to east of Woodrow Lane. Conclusion of West Prairie Drainage Channel project installing a box culvert storm drain on West Prairie Street. Strategic Plan Performance Report section in this document. 153 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Operating$ 48,228$ 122,589$ 48,600$ 192,000 Wastewater Residential 7,699,649 8,908,366 8,391,299 9,311,742 Wastewater Commercial 8,221,608 9,041,594 9,469,922 10,546,220 7 ²³¤¶ ³¤± %¥ϭ«´¤³ )±±¨¦ ³¨® 100,254 143,353 113,140 126,640 Wastewater Wholesale 466,562 482,961 516,173 522,519 Other Wastewater 1,148,607 1,042,235 1,038,000 1,282,890 Drainage Fees 4,148,300 4,134,357 4,189,783 4,275,310 Transfer in - General Fund - - - 269,962 Transfer In - Other 222,905 229,592 229,592 149,179 Impact Fee Revenues 1,400,000 1,000,000 1,000,000 1,100,000 TOTAL REVENUES$ 23,456,113$ 25,105,047$ 24,996,509$ 27,776,462 Use of Reserves - - - 475,945 TOTAL RESOURCES$ 23,456,113$ 25,105,047$ 24,996,509$ 28,252,407 2010-112011-122011-122012-13 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Wastewater Administration$ 965,937$ 1,210,001$ 1,175,020$ 1,309,405 Water Reclamation 3,410,620 3,839,274 3,751,055 4,146,261 Wastewater Collection 3,485,402 4,324,789 4,359,899 5,960,366 "¤¤ϭ¨¢¨ « 2¤´²¤ 986,846 1,214,399 1,167,794 1,398,341 Wastewater Laboratory 455,354 536,020 519,786 534,601 Industrial Pretreatment 521,830 597,786 528,350 753,424 Drainage 2,204,853 2,129,640 2,059,947 2,536,355 Watershed Protection 570,752 573,356 574,001 641,116 Drainage Miscellaneous 1,585,790 1,580,915 1,556,867 1,433,616 Miscellaneous 8,371,988 8,795,388 8,669,389 9,538,922 TOTAL EXPENDITURES$ 22,559,372$ 24,801,568$ 24,362,108$ 28,252,407 PERSONNEL 2010-112011-122011-122012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Wastewater Administration 8.50 10.00 10.00 10.00 Water Reclamation 21.00 21.00 21.00 22.00 Wastewater Collection 22.00 24.00 24.00 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 6.00 6.00 7.50 Drainage 16.00 16.00 16.00 16.00 Watershed Protection 4.62 4.62 4.62 5.00 TOTAL PERSONNEL 88.37 92.37 92.37 95.25 154 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER FUND RESOURCES & EXPENDITURES RESOURCES $28,252,407 Impact Fee Revenues Use of 3.89% Reserves Interest Operating 1.68% 0.68% Transfer In - Other 0.53% Transfer in - General Fund 0.96% Drainage Fees 15.13% Other Wastewater Wastewater Residential 4.54% 32.96% Wastewater Wholesale 1.85% Wastewater Commercial 37.33% 7 ²³¤¶ ³¤± %¥ϭ«´¤³ Irrigation 0.45% EXPENDITURES $28,252,407 Purchased Power 2.91% Fixed Assets 0.04% Transfer for Capital Cost of Service Transfers Projects 9.91% 15.60% Personal Services 24.46% Materials & Supplies 3.22% Debt Service 23.90% Maintenance & Repair 4.56% Insurance 0.48% Operations Miscellaneous Franchise Fee Return on Investment 8.20% 0.16% 3.86% 2.70% 155 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER FUND EXPENDITURES BY CLASSIFICATION 2012-13 2010-112011-122011-122012-13 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Purchased Power$ 770,382$ 820,000$ 770,000$ 821,000 Personal Services 5,514,164 6,526,499 6,261,882 6,910,361 Materials & Supplies 574,226 856,286 820,419 910,128 Maintenance & Repair 848,277 1,266,124 1,251,768 1,287,347 Insurance 113,173 102,253 102,253 135,833 Miscellaneous 37,427 43,944 32,387 44,381 Operations 1,836,519 2,040,350 2,112,034 2,315,667 Return on Investment 600,331 686,648 683,499 762,650 Franchise Fee 857,616 980,925 976,427 1,089,501 Debt Service 6,572,479 5,756,369 6,553,689 6,751,660 General Obligation Debt Service - 920,802 - - Cost of Service - General Fund 731,717 735,093 735,093 969,706 Cost of Service - Fleet Services 34,632 34,320 34,320 34,632 Cost of Service - Technology 224,240 257,818 257,818 294,863 Cost of Service - Materials Mgmt 57,259 58,976 58,976 161,012 Transfer to Electric Fund 254,789 267,556 267,556 276,335 Transfer to Street Fund - 15,016 41,328 95,975 Cost of Service - Utilities Admin 232,269 316,651 284,389 275,742 Cost of Service-Customer Service 469,931 536,038 523,070 566,586 Cost of Service-Safety & Training 85,273 87,184 87,184 90,355 Cost of Service- Water - - - 35,460 Fixed Assets 47,491 71,500 - 10,000 Transfer for Capital Projects 2,697,177 2,421,216 2,508,016 4,413,213 TOTAL EXPENDITURES$ 22,559,372$ 24,801,568$ 24,362,108$ 28,252,407 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ 7 ²³¤¶ ³¤± ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΒȁΔ &4%² ³® 4§¤ 7 ²³¤¶ ³¤± ¡´£¦¤³ ±¤ϭ«¤¢³² ΘȁΏυ ¨¢±¤ ²¤ ¨ ± ³¤²ȁ 4§¤ address regulatory compliance. An additional 0.5 FTE is included ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΑȁΗΗ &4%² ¨ ³§¤ 7 ²³¤¶ ³¤± for a one half of a Water/ Wastewater coordinator position. The budget: 1 FTE for a WW utility electrician II in Water 7 ²³¤¶ ³¤± ¡´£¦¤³ ±¤ϭ«¤¢³² ΐΐȁΏυ ¨¢±¤ ²¤ ¨ ± ³¤²ȁReclamation; 0.5 FTE for an environmental monitoring tech in Industrial Pretreatment; 1 FTE for a transportation permit specialist in Industrial Pretreatment; and 0.38 FTE for a Watershed Protection intern in Watershed Protection. 156 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES (1) DRAINAGE RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Operating$ - $ 40,000 $ - $ - Drainage Fees 4,148,300 4,060,917 4,189,783 4,275,310 Wastewater Resources 59,769 59,769 61,562 65,815 General Government Resources 106,090 106,090 109,273 269,962 TOTAL RESOURCES$ 4,314,159 $ 4,266,776 $ 4,360,618 $ 4,611,087 2010-112011-122011-122012-13 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Drainage$ 2,204,853 $ 2,129,640 $ 2,059,947 $ 2,536,355 Watershed Protection 570,752 573,356 574,001 641,116 Drainage Miscellaneous 1,585,791 1,580,915 1,556,867 1,433,616 TOTAL EXPENDITURES$ 4,361,396 $ 4,283,911 $ 4,190,815 $ 4,611,087 PERSONNEL 2010-112011-122011-122012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Drainage 16.00 16.00 16.00 16.00 Watershed Protection 4.62 4.62 4.62 5.00 TOTAL PERSONNEL 20.62 20.62 20.62 21.00 2010-112011-122011-122012-13 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATE ADOPTED Personal Services$ 1,028,248 $ 1,535,337 $ 1,432,155 $ 1,617,600 Materials & Supplies 50,833 94,155 90,472 94,046 Maintenance & Repair 63,960 152,816 152,216 152,716 Insurance 18,413 17,908 17,908 19,891 Miscellaneous 2,083 2,740 2,234 2,750 Operations 525,539 451,940 490,863 566,258 Debt Service 729,991 316,802 292,049 370,657 General Obligation Debt Service 556,244 920,802 930,083 617,774 Cost of Service - General Fund 120,534 124,150 124,150 163,246 Cost of Service - Fleet Services 9,672 9,984 984 9,984 Cost of Service - Technology 61,750 64,594 64,594 80,186 Cost of Service - Materials Mgmt 6,292 6,481 6,481 17,693 Cost of Service - Utilities Admin 39,671 52,254 46,930 81,866 Cost of Service-Customer Service 109,601 133,720 130,468 151,378 Cost of Service-Safety & Training 10,233 10,462 10,462 13,901 Transfer for Capital Projects 1,028,332 389,766 389,766 651,141 TOTAL EXPENDITURES$ 4,361,396 $ 4,283,911 $ 4,181,815 $ 4,611,087 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ $± ¨ ¦¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ4§¤ $± ¨ ¦¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤² (1) NOTE: The Drainage operation is a component of the Wastewater Fund. 157 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 158 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2012 YEARPRINCIPALINTERESTTOTAL 2012-13$ 4,574,368$ 2,177,293$ 6,751,661 2013-14 4,764,652 1,912,655 6,677,307 2014-15 4,485,000 1,718,431 6,203,431 2015-16 4,500,000 1,522,857 6,022,857 2016-17 4,475,000 1,315,256 5,790,256 2017-18 4,465,000 1,107,962 5,572,962 2018-19 4,320,000 906,462 5,226,462 2019-20 4,525,000 702,781 5,227,781 2020-21 3,215,000 525,819 3,740,819 2021-22 2,695,000 387,144 3,082,144 2022-23 1,620,000 281,519 1,901,519 2023-24 605,000 228,269 833,269 2024-25 630,000 203,644 833,644 2025-26 660,000 181,669 841,669 2026-27 685,000 158,468 843,468 2027-28 715,000 130,144 845,144 2028-29 760,000 96,169 856,169 2029-30 795,000 60,159 855,159 2030-31 485,000 29,625 514,625 2031-32 500,000 8,750 508,750 TOTAL$ 49,474,020$ 13,655,075$ 63,129,095 Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds for Wastewater and Drainage. 159 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2012-13 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 2007A09-15-0702-15-20184.00 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 2012General Obligation Refunding & Improvement04-15-1202-15-20232.00 to 5.00 2012#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®04-15-1202-15-20322.00 to 5.00 * 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. 160 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2012-13 Original AmountPrincipal & Interest Requirements for 2012-13 Amount ofOutstanding Issue 10/1/2012 PrincipalInterestTotal 17,120,000 825,000 825,000 21,656 846,656 18,151,142 1,524,020 739,368 42,826 782,194 865,000 630,000 315,000 22,050 337,050 730,000 260,000 45,000 11,256 56,256 10,165,000 9,930,000 190,000 491,750 681,750 5,030,000 4,940,000 490,000 199,100 689,100 1,235,000 1,025,000 175,000 38,338 213,338 1,405,000 550,000 180,000 14,825 194,825 4,355,000 4,105,000 160,000 173,319 333,319 11,185,000 9,915,000 1,060,000 458,750 1,518,750 500,000 415,000 100,000 7,300 107,300 1,735,000 555,000 60,000 14,288 74,288 7,635,000 7,635,000 - 327,700 327,700 7,165,000 7,165,000 235,000 354,135 589,135 TOTAL$ 4,574,368$ 2,177,293$ 6,751,661 161 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 162 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON SOLID WASTE FUND Utility Fund Solid Waste Operations Administration Residential Collection Commercial Collection , £ϭ¨«« Recycling Construction and Demolition Keep Denton Beautiful CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Utility Services Solid Waste Program Description 4§¤ 3®«¨£ 7 ²³¤ $¤¯ ±³¬¤³ ¯±®µ¨£¤² £¤¯¤£ ¡«¤ £ ¤¥¥¨¢¨¤³ ¬´¨¢¨¯ « ²®«¨£ ¶ ²³¤ Ȩ-37ȩ £ ±¤¢¸¢«¨¦ ¢®««¤¢³¨®Ǿ ¯±®¢¤²²¨¦ £ £¨²¯®² « ²¤±µ¨¢¤² ³® ³§¤ #¨³¸ ®¥ $¤³®ȁ 4§¤ 2¤²¨£¤³¨ « #®««¤¢³¨® 3¤±µ¨¢¤² $¨µ¨²¨® ²¤±µ¨¢¤² ¨¢«´£¤ ±¤¥´²¤ ¢®««¤¢³¨®Ǿ ¸ ±£ ¶ ²³¤ £ ¡±´²§ ¢®««¤¢³¨®Ǿ ¢´±¡²¨£¤ ±¤¢¸¢«¨¦ ¢®««¤¢³¨®Ǿ §®¬¤ ¢§¤¬¨¢ « ¢®««¤¢³¨®²Ǿ « ±¦¤ §®´²¤§®«£ ¶ ²³¤ ¨³¤¬² ¢®««¤¢³¨®Ǿ ²¯¤¢¨ « ¢®««¤¢³¨® ¥®± ¬®¡¨«¨³¸ ¨¬¯ ¨±¤£ ¢´²³®¬¤±²Ǿ £±®¯ȃ®¥¥ ±¤¢¸¢«¨¦ ¢®««¤¢³¨®² ¢¤³¤±²Ǿ £ ¤«¤¢³±®¨¢² ±¤¢¸¢«¨¦ ²¤±µ¨¢¤ȁ #®¬¬¤±¢¨ « #®««¤¢³¨® 3¤±µ¨¢¤² $¨µ¨²¨® ®¥¥¤±² µ ±¨¤³¸ ®¥ µ®«´¬¤ȃ¡ ²¤£ ²¤±µ¨¢¤² ³® ®´± ¢®¬¬¤±¢¨ « ¡´²¨¤²²Ǿ ¨²³¨³´³¨® «Ǿ £ ¨£´²³±¨ « ¢´²³®¬¤±² ¯±®µ¨£¨¦ ¢®¬¬¤±¢¨ « ¢´²³®¬¤±² ±¤¥´²¤ ¢®³ ¨¤± ¢®««¤¢³¨®Ǿ ±¤¢¸¢«¨¦ ¢®³ ¨¤± ¢®««¤¢³¨®Ǿ ¢®²³±´¢³¨® ǉ £¤¬®«¨³¨® ¶ ²³¤ ¢®««¤¢³¨® £ £±®¯ȃ®¥¥ ±¤¢¸¢«¨¦ ¢®««¤¢³¨®² ¢¤³¤±²ȁ 4§¤ $¨²¯®² « £ 0±®¢¤²²¨¦ $¨µ¨²¨® ¯±®µ¨£¤² « £¥¨«« £¨²¯®² « £ ²¯¤¢¨ « ¶ ²³¤ ²³±¤ ¬ ¯±®¢¤²²¨¦ ®¯¤± ³¨®² ³® Strategic Plan Emphasis KFA 2: Public Infrastructure KFA 3: Sustainable Economic Development & Environmental Stewardship Future Goals in FY 2012- 13 %·¯ £ ¢®¬¬¤±¢¨ « £ ¬´«³¨ȃ¥ ¬¨«¸ ±¤¢¸¢«¨¦ ³® ¬®µ¤ ³®¶ ±£ ³§¤ ΓΏυ ¶ ²³¤ £¨µ¤±²¨® ¦® « ²¤³ ¡¸ #¨³¸ #®´¢¨«ȁ )³¤± «¨¹¤ ³§¤ ±¤²¨£¤³¨ « ¢´±¡²¨£¤ ±¤¢¸¢«¨¦ ¢®««¤¢³¨® ¯±®¦± ¬ ³ ³§¤ ¢®¬¯«¤³¨® ®¥ ³§¤ ¢´±±¤³ ¦±¤¤¬¤³ ¶¨³§ ®´± ¢´±±¤³ ¢®³± ¢³®±ȁ )¨³¨ ³¤ £ ¢®¬¯«¤³¤ ³§¤ ¤·¢ µ ³¨® ¯§ ²¤ ®¥ ³§¤ ¤·³ « £¥¨«« ¢¤«« ¢®²³±´¢³¨® ¯±®©¤¢³ȁ Prior Year Accomplishments in FY 2011- 12 4§¤ 3®«¨£ 7 ²³¤ $¤¯ ±³¬¤³ ¡¤¦ ¯±®µ¨£¨¦ ¥®®£ ¶ ²³¤ Ȩ®±¦ ¨¢²ȩ ±¤¢¸¢«¨¦ £ ¯±®¢¤²²¨¦ ²¤±µ¨¢¤² ¶®±ª¨¦ ¶¨³§ ³§¤ "¤¤¥¨¢¨ « 2¤´²¤ $¨µ¨²¨® ³® ¯±®£´¢¤ ®±¦ ¨¢ ¡ ²¤£ ¢®¬¯®²³ ¥®± ³§¤ ¢®¬¬´¨³¸ȁ 4§¤ 3®«¨£ 7 ²³¤ $¤¯ ±³¬¤³ ¢°´¨±¤£ .#4#/' ¦± ³ ¥®± ³§¤ ¯´±¢§ ²¤ ®¥ ¥®´±³¤¤ "¨¦ "¤««¸ ²®« ± ¯®¶¤±¤£ ±¤¥´²¤ ¢®¬¯ ¢³®±² £ ±¤¢¸¢« ¡«¤² ±¤¢¤¯³ ¢«¤² ¶§¨¢§ ±¤ ¡¤¨¦ ¯« ¢¤£ ¨ ¯´¡«¨¢ ±¤ ² ³® ±¤£´¢¤ «¨³³¤± £ ¨¢±¤ ²¤£ ¶ ²³¤ £¨µ¤±²¨®ȁ 3³± ³¤¦¨¢ 0« 0¤±¥®±¬ ¢¤ 2¤¯®±³ ²¤¢³¨® ¨ ³§¨² £®¢´¬¤³ȁ 163 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATE ADOPTED $ 6,530,099 $ 7,037,509 $ 6,952,366 $ 8,749,295 Refuse Fees - Residential 9,344,971 9,700,246 9,705,849 11,395,798 Refuse Fees - Commercial 1,950,411 3,250,137 2,909,289 3,106,292 , £ϭ¨«« &¤¤² 2,721,246 3,075,411 3,163,167 1,214,705 Recycling 656,278 10,000 110,000 681,499 Other Revenues $ 21,203,005 $ 23,073,303 $ 22,840,671 $ 25,147,589 TOTAL REVENUES - - - - Use of Reserves $ 21,203,005 $ 23,073,303 $ 22,840,671 $ 25,147,589 TOTAL RESOURCES 2010-112011-122011-122012-13 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED $ 612,149 $ 670,096 $ 629,381 $ 946,039 Solid Waste Administration 5,104,860 5,982,875 5,970,592 7,695,415 Residential Collection 6,085,877 6,438,629 6,415,340 8,212,309 Commercial Collection 5,773,344 6,218,290 6,205,417 6,422,162 3®«¨£ 7 ²³¤ , £ϭ¨«« 2,425,416 3,237,421 3,237,423 1,271,317 Solid Waste Recycling 186,652 - - 226,280 Construction 345,343 357,025 356,846 351,167 Keep Denton Beautiful (KDB) 290,367 - - - Miscellaneous $ 20,824,008 $ 22,904,336 $ 22,814,999 $ 25,124,689 TOTAL EXPENDITURES PERSONNEL 2010-112011-122011-122012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED 4.00 4.00 4.00 4.00 Solid Waste Administration 31.50 31.50 31.50 40.00 Residential Collection 23.50 23.50 23.50 28.50 Commercial Collection 25.50 26.50 26.50 22.50 3®«¨£ 7 ²³¤ , £ϭ¨«« - - - 4.50 Construction 11.00 17.00 17.00 8.00 Solid Waste Recycling 3.00 3.00 3.00 3.00 Keep Denton Beautiful (KDB) 98.50 105.50 105.50 110.50 TOTAL PERSONNEL 164 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND RESOURCES & EXPENDITURES RESOURCES $25,147,589 Other Revenues 2.71% Refuse Fees - Residential 34.79% Recycling 4.83% , £ϭ¨«« &¤¤² 12.35% Refuse Fees - Commercial 45.32% EXPENDITURES $25,124,689 Franchise Fee Debt Service 4.94% 21.73% Franchise Fee Debt Service 5.02% 21.41% , £ϭ¨«« #«®²´±¤ 1.30% Operations , £ϭ¨«« #«®²´±¤ Operations Transfers 24.85% 1.32% 25.22% 8.72% Transfers 8.85% Miscellaneous Miscellaneous 0.24% Personal Services 0.24% Personal Services 33.93% Fixed Assets 33.43% 1.47% Insurance Insurance 0.67% 0.68% Maintenance & Repair 1.81% Maintenance & Repair Materials Materials & Supplies 1.20% & Supplies 1.16% 1.13% 165 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND EXPENDITURES BY CLASSIFICATION 2012-13 2010-112011-122011-122012-13 EXPENDITURE ACTUALBUDGETESTIMATE ADOPTED $ 6,914,062 $ 7,315,794 $ 7,283,402 $ 8,398,223 Personal Services 255,614 272,150 242,090 292,644 Materials & Supplies 135,348 273,527 270,177 455,675 Maintenance & Repair 125,382 146,658 146,659 168,962 Insurance 1,028,873 1,124,323 1,144,698 1,241,561 Franchise Fee 46,871 51,265 58,082 60,322 Miscellaneous 5,627,675 6,528,230 6,477,504 6,242,914 Operations 3,645,631 4,529,003 4,529,003 5,378,055 Debt Service 774,657 765,180 765,180 888,373 Cost of Service - General Fund 394,618 375,950 375,950 325,950 , £ϭ¨«« #«®²´±¤ 192,268 241,362 241,362 281,642 Cost of Service - Technology Services 40,560 40,872 40,872 45,045 Cost of Service - Fleet Services 81,213 84,344 84,344 86,201 Cost of Service - Safety and Training 970 2,375 2,375 691 Cost of Service - Electric 50,042 50,693 50,693 71,188 Cost of Service -Materials Mgmt 115,140 160,677 160,677 146,855 Cost of Service - Utility Admin 566,014 637,733 637,731 670,388 Cost of Service - Customer Service 115,275 304,200 304,200 370,000 Fixed Assets 713,795 - - - Capital Projects $ 20,824,008 $ 22,904,336 $ 22,814,999 $ 25,124,689 TOTAL EXPENDITURES MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ Ε &4%² ¥®± ³§¤ ¢´±¡²¨£¤ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ Δ &4%² £ ³§¤ ±¤ȃ 2¤¢¸¢«¨¦ ¯±®¦± ¬Ǿ £ ΐ &4% ¥®± , £ϭ¨«« ®¯¤± ³¨®²ȁestablishment of a Construction and Demolition Materials Recovery operation: 2 FTEs for Residential Curbside Recycling, 1 FTE for a Recycling Coordinator, and 1 FTE for the Household Chemical Collection program. Additionally, 1 Temporary FTE for Residential Yard Waste collection, and the Construction and Demolition Materials Recovery processing program. 166 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2012 YEARPRINCIPALINTERESTTOTAL 2012-13$ 4,317,100$ 1,060,955$ 5,378,055 2013-14 3,978,200 892,792 4,870,992 2014-15 4,025,000 771,795 4,796,795 2015-16 3,080,000 657,891 3,737,891 2016-17 2,130,000 560,925 2,690,925 2017-18 1,260,000 489,225 1,749,225 2018-19 1,300,000 432,956 1,732,956 2019-20 1,350,000 372,094 1,722,094 2020-21 1,085,000 316,847 1,401,847 2021-22 1,030,000 270,038 1,300,038 2022-23 750,000 229,563 979,563 2023-24 785,000 194,436 979,436 2024-25 765,000 159,238 924,238 2025-26 735,000 126,234 861,234 2026-27 620,000 97,159 717,159 2027-28 545,000 72,168 617,168 2028-29 495,000 49,621 544,621 2029-30 515,000 27,387 542,387 2030-31 305,000 8,687 313,687 2031-32 40,000 700 40,700 TOTAL $ 29,110,300$ 6,790,711$ 35,901,011 Note: The above debt service schedules represent a portion of the City of Denton's General Obligation Bonds. 167 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2012-13 IssueIssue DateFinal MaturityCoupon Rate * 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 2012General Obligation Refunding04-15-1202-15-20242.00 to 5.00 2012#¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨®04-15-1202-15-20322.00 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. 168 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2012-13 Original AmountPrincipal & Interest Requirements for 2012-13 Amount ofOutstanding Issue 10/1/2012 PrincipalInterestTotal 857,000 80,300 67,100 1,870 68,970 1,755,000 85,000 85,000 1,700 86,700 2,040,000 455,000 140,000 17,225 157,225 1,195,000 75,000 35,000 2,494 37,494 1,570,000 605,000 35,000 24,381 59,381 5,450,050 1,975,000 495,000 77,408 572,408 2,590,000 1,135,000 55,000 51,514 106,514 2,245,000 2,185,000 10,000 96,125 106,125 2,820,000 1,720,000 305,000 61,763 366,763 795,000 420,000 135,000 11,363 146,363 8,410,000 6,730,000 925,000 273,350 1,198,350 430,000 365,000 210,000 13,000 223,000 7,895,000 7,130,000 945,000 202,225 1,147,225 540,000 540,000 - 22,100 22,100 5,610,000 5,610,000 875,000 204,437 1,079,437 TOTAL$ 4,317,100$ 1,060,955$ 5,378,055 169 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 170 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON AIRPORT FUND Enterprise Fund Airport Fund Airport Gas Well Fund CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Enterprise Fund Airport Fund Program Description th Denton Airport has grown over the past decade to become the eighth (8) busiest airport in the State of Texas measured by takeoffs and landings. Private aviation business at the Airport has invested tens of millions of dollars in facilities and generates over 450 jobs at the Airport. The City of Denton has constructed over $26 million dollars of public infrastructure during this same period to serve existing aviation industry and to attract new private investment at the Airport. Service demand has risen for the Airport to provide ¨¥± ²³±´¢³´±¤ £ « £²¢ ¯¤ ¬ ¨³¤ ¢¤Ǿ ¬ ¦¤ ¢®³± ¢³² ¥®± ¨± ³± ¥ϭ¨¢ ¢®³±®«Ǿ £ ϭ«¨¦§³ «¨¤ ²¤±µ¨¢¤ ³® ¯¨«®³²ȁ 7¨³§ ¨¢±¤ ²¨¦ £¤µ¤«®¯¬¤³ £ ¨±¢± ¥³ ³± ¥ϭ¨¢Ǿ ³§¤ ±¤°´¨±¤¬¤³ ¥®± ¨³¤±¥ ¢¤ ¶¨³§ ±¤¦¨® «Ǿ ²³ ³¤ £ federal regulators and other stakeholders has expanded. Strategic Plan Emphasis KFA 2: Public Infrastructure Future Goals in FY 2012- 13 Increase ground lease revenue by $75,000 annually. Complete construction of 90,000 square feet of new aircraft ramp. Incorporate new logo, tag line, anthem and Airport name proposed by the Economic Development Partnership Board. Conduct target marketing plan for new aviation industry to locate at Airport. Prior Year Accomplishments in FY 2011- 12 Completed construction of a 1,000 foot runway extension. Completed construction of a Landscape Equipment Maintenance Facility, including a service bay to house an Airport Rescue and Fire Fighting vehicle with access to the aircraft movement area. Acquired through a public/private partnership an Airport Rescue and Fire Fighting (ARFF)vehicle and inaugurated ARFF service on the Airport operated by the Denton Fire Department. Strategic Plan Performance Report section in this document. 171 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AIRPORT FUND RESOURCE AND EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Airport Ground Leases$ 320,552$ 375,000$ 341,329$ 561,802 FBO Commissions 260,361 245,000 262,213 350,000 Airport Gas Royalties 2,561,321 1,500,000 1,220,044 1,125,000 Airport Leases 15,152 - - - Miscellaneous 46,040 15,000 34,958 40,000 Interest Income 40,225 35,000 27,000 25,000 Transfers In 8,679,643 - - - TOTAL REVENUES$ 11,923,294$ 2,170,000$ 1,885,544$ 2,101,802 Use of Reserves - - - 391,123 TOTAL RESOURCES$ 11,923,294$ 2,170,000$ 1,885,544$ 2,492,925 2010-112011-122011-122012-13 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Personal Services$ 340,501$ 359,178$ 384,302$ 503,380 Materials & Supplies 5,671 8,900 7,272 46,725 Repair & Maintenance 63,463 79,497 70,097 78,997 Insurance 18,321 17,874 17,874 18,563 Miscellaneous 2,011 1,500 1,300 1,500 Operations 225,795 260,835 207,665 219,388 Transfers 691,857 489,681 489,681 1,066,656 Debt Service Transfer 224,815 219,455 211,496 226,648 Cost of Service Transfer - General Fund 178,124 178,124 178,124 294,997 Franchise Fees & Return On Investment 67,935 54,852 54,852 36,071 TOTAL EXPENDITURES$ 1,818,493$ 1,669,896$ 1,622,663$ 2,492,925 PERSONNEL 2010-112011-122011-122012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Total Personnel 5.00 5.00 5.50 6.50 TOTAL PERSONNEL 5.00 5.00 5.50 6.50 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ͡ΑΔΏǾΏΏΏ ¨ ¥´£² ¥®± ¸¤ ± ®¤ Ȩΐȩ ®¥ ϭ¨µ¤ ȨΔȩ 4§¤ ¡´£¦¤³ ¨¢«´£¤² ͡ΑΔΏǾΏΏΏ ¨ ¥´£² ¥®± ¸¤ ± ³¶® ȨΑȩ ®¥ ϭ¨µ¤ year program to repair and/or resurface approximately 5.5 miles of (5) year program to repair and/or resurface approximately 5.5 Airport roads; $50,000 is for Grant matching to update the 2003 miles of Airport roads; $50,000 is for Grant matching to update Master Plan; $60,056 for the purchase of a utility tractor; and the 2003 Master Plan; $76,211 for an additional 1 FTE for a $50,000 for the creation of an airport marketing program.Property Coordinator position; and $750,000 for capital improvement programming. The budget includes an additional ͡ΒΖǾΕΑΔ ¥®± ¨³¤¬² ±¤« ³¤£ ³® ³§¤ !¨±¢± ¥³ 2¤²¢´¤ £ &¨±¤ϭ¨¦§³¨¦ (ARFF) vehicle added in FY11-12. 172 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AIRPORT FUND RESOURCES & EXPENDITURES RESOURCES $2,492,925 Miscellaneous 1.60% Interest Income 1.00% Airport Gas Royalties Use of Reserves 45.13% 15.69% Airport Ground Leases 22.54% FBO Commissions 14.04% EXPENDITURES $2,492,925 Debt Service Transfer 9.09% Transfers 42.80% Cost of Service Transfer - General Fund 11.83% Operations 8.80% Personal Services 20.19% Franchise Fees & Return On Investment 1.45% Miscellaneous 0.06% Insurance 0.74% Materials & Supplies Repair & Maintenance 1.87% 3.17% 173 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 174 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON TECHNOLOGY SERVICES FUND Internal Service Fund Technology Services Administration Telecommunications Geographic Information Systems Applications Development User Support Public Safety / Projects Reprographics Regulatory Compliance 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® ¤¥ϭ¨¢¨¤³ £ ¯±®£´¢³¨µ¤ #¨³¸ ¦®µ¤±¬¤³ ¡¸ ´²¨¦ modern information technologies to improve both worker productivity and citizen access to government information and services. Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2012- 13 Implement PANO infrastructure to support 900 virtual user sessions. Implement ITRON . #®³¨´¤ , ²¤±ϭ¨¢§¤ ¨¬ ¦¨¦ ¨¬¯«¤¬¤³ ³¨®² ¥®± ´²¤± £¤¯ ±³¬¤³² ³® ±¤£´¢¤ ±¤«¨ ¢¤ ® ¯ ¯¤±ȃ based systems. Prior Year Accomplishments in FY 2011- 12 Redundant data center for critical applications implemented at Denton Municipal Electric. Upgraded JD Edwards Human Resources and Financial software. Implemented Map Web Portal for easy user access for Geographical Information. Strategic Plan Performance Report section in this document. 175 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGY SERVICES FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Transfer - Communication Services $ 521,545$ 720,841$ 720,841$ 495,662 Cost of Service - General Fund 3,365,064 4,096,876 4,096,876 4,636,170 Cost of Service - Electric Fund 720,983 875,533 875,533 1,289,740 Cost of Service - Water Fund 668,887 778,407 778,407 844,155 Cost of Service - Wastewater Fund 224,240 257,818 257,818 294,863 Cost of Service - Solid Waste Fund 227,504 222,899 222,899 281,642 Cost of Service - Fleet Services Fund 67,882 71,379 71,379 89,779 Cost of Service - Materials Management 55,032 65,950 65,950 70,832 Cost of Service - Risk Retention 21,406 25,189 25,189 27,787 Cost of Service - Reprographics 14,776 17,161 89,284 83,716 Cost of Service - Street Improvement - 65,328 65,328 80,034 Cost of Service - Aquatic - 62,508 62,508 64,495 Cost of Service - Other - 37,809 37,809 47,495 Transfer - Municipal Court Tech Fund 94,699 125,000 125,000 100,000 Sale of Documents 335,641 349,980 275,359 290,000 Copy Sales 95,245 94,775 94,775 97,800 Miscellaneous 9,727 - - - Interest Income 4,816 - - - TOTAL REVENUES$ 6,427,447$ 7,867,453$ 7,864,955$ 8,794,170 Use of Reserves 192,286 158,049 158,577 178,803 TOTAL RESOURCES$ 6,619,733$ 8,025,502$ 8,023,532$ 8,972,973 2010-112011-122011-122012-13 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Administration$ 1,734,884$ 2,204,037$ 2,204,037$ 2,171,960 Telecommunications 1,027,935 1,162,820 1,162,820 1,172,732 Geographic Information Systems 303,437 422,963 422,963 450,918 Applications Development 1,701,091 2,025,357 2,025,357 2,285,514 User Support 806,345 1,039,967 1,039,967 1,368,353 Public Safety/Projects 609,638 522,657 522,657 712,914 Regulatory Compliance - 203,474 203,474 356,841 Reprographics 436,403 444,227 442,257 453,741 TOTAL EXPENDITURES$ 6,619,733$ 8,025,502$ 8,023,532$ 8,972,973 PERSONNEL 2010-112011-122011-122012-13 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 8.00 8.00 8.00 8.00 User Support 6.00 6.00 6.00 8.00 Regulatory Compliance1.001.001.001.00 Reprographics 2.00 2.00 2.00 2.00 TOTAL PERSONNEL 27.0027.0027.0029.00 176 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGY SERVICES FUND RESOURCES & EXPENDITURES RESOURCES $8,972,973 Cost of Service - Wastewater Fund 3.29% Cost of Service - Solid Waste Fund 3.14% Cost of Service - Cost of Service - Street Improvement Water Fund 0.89% 9.41% Cost of Service - Other Cost of Service - Electric 5.40% Fund Sale of Documents 14.37% 3.23% Revenue - Copier Service 1.09% Use of Reserves 1.99% Cost of Service - General Fund 51.67% Transfer - Communication Services 5.52% EXPENDITURES $8,972,973 Debt Payment 2.75% Transfers Insurance Operations 8.88% 0.27% 15.29% Fixed Assets 6.82% Maintenance & Repair 29.02% Personal Services 32.67% Materials & Supplies 4.30% 177 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGY SERVICES FUND EXPENDITURES BY CLASSIFICATION 2012-13 2010-112011-122011-122012-13 EXPENDITURE ACTUALBUDGETESTIMATEADOPTED Personal Services$ 2,411,283$ 2,688,014$ 2,688,014$ 2,931,736 Materials & Supplies 345,578 377,776 377,776 386,219 Maintenance & Repair 1,708,847 2,241,307 2,241,307 2,604,342 Insurance 18,201 21,268 21,268 24,463 Operations 894,967 1,154,156 1,152,186 1,370,878 Debt Payment 677,114 582,159 582,159 246,369 Transfers 357,637 279,607 279,607 796,844 Fixed Assets 206,106 681,215 681,215 612,122 TOTAL EXPENDITURES$ 6,619,733$ 8,025,502$ 8,023,532$ 8,972,973 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ £ £¨µ¨²¨® ¥®± %«¤¢³±¨¢ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ Α &4%² Ȩ0´¡«¨¢ 3 ¥¤³¸ regulatory compliance.Network Administrators), in the User Support Division, for enhanced support functions to public safety departments. 178 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON MATERIALS MANAGEMENT FUND Internal Service Fund Materials Management Purchasing Warehouse CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Internal Service Fund Materials Management Fund Program Description 4§¤ - ³¤±¨ «² - ¦¤¬¤³ $¨µ¨²¨® ¨² ¢®¬¯®²¤£ ®¥ ³¶® ²¤¯ ± ³¤ ¢®¬¯®¤³²Ȁ ΐȩ ³§¤ 0´±¢§ ²¨¦ ±¤ ¬ ¦¤² ³§¤ ¢°´¨²¨³¨® ®¥ ¢®¬¬®£¨³¨¤² £ ²¤±µ¨¢¤²Ǿ £ Αȩ ³§¤ 7 ±¤§®´²¤ ±¤ ¨² ±¤²¯®²¨¡«¤ ¥®± ²³®± ¦¤ £ £¨²³±¨¡´³¨® ®¥ ¯¯«¨¢ ¡«¤ ¢®¬¬®£¨³¨¤²ȁ /´± ¬¨²²¨® ¨² ³® ¯±®µ¨£¤ ¢®¬¬®£¨³¨¤² £ ²¤±µ¨¢¤² ³§ ³ ¢§¨¤µ¤ Ǿ £ «¤²²¤ ³§¤ ®µ¤± «« ±¨²ª ³® ³§¤ #¨³¸ ®¥ $¤³®ȁ 4§¨² ¨² ¢®´¯«¤£ ¶¨³§ ³§¤ ±¤°´¨±¤¬¤³ ³® ¤¥¥¨¢¨¤³«¸ £ ¢¢´± ³¤«¸ ¯¤±¥®±¬ ²³®± ¦¤Ǿ ¨µ¤³®±¸Ǿ ¥¨ ¢¨ « ¢®³±®«Ǿ £ £¨²³±¨¡´³¨® ®¥ ¢®¬¬®£¨³¨¤² ³§±®´¦§®´³ ³§¤ #¨³¸ȁ /´± $¨µ¨²¨® ´«³¨¬ ³¤«¸ ±±¨µ¤² ³ ¬ ·¨¬¨¹¨¦ µ «´¤ ®¥ ¢®¬¬®£¨³¨¤² £ ²¤±µ¨¢¤²Ǿ £ ¬¨¨¬¨¹¤² ³§¤ ±¨²ª² ±¤« ³¤£ ³® ²®´±¢¨¦ £ ¨µ¤³®±¸ ¬ ¦¤¬¤³ȁ Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2012- 13 )¬¯«¤¬¤³ ³¨® ®¥ ³§¤ ±¤µ¨²¤£ #¨³¸ ¯´±¢§ ²¨¦ ¬ ´ «Ǿ £ ¤£´¢ ³¨® ®¥ ²³ ¥¥ ±¤¦ ±£¨¦ ³§¨² ¯®«¨¢¸ȁ )¬¯«¤¬¤³ «®¢ « ¯±¤¥¤±¤¢¤ ³± ¨¨¦ £ ¤£´¢ ³¨® ¨¨³¨ ³¨µ¤ȁ )¬¯«¤¬¤³ ¯±®¢¤²² ³® ¡¤³³¤± ¬ ¦¤ ¶ ±¤§®´²¤ £¨²³±¨¡´³¨® ®¥ ¬ ³¤±¨ «² ¥®± ¯±®©¤¢³² £ ®¯¤± ³¨®² £ ¬ ¨³¤ ¢¤ȁ Prior Year Accomplishments in FY 2011- 12 )¬¯«¤¬¤³¤£ ¤«¤¢³±®¨¢ ²´¯¯«¨¤± ±¤¦¨²³± ³¨® ¯±®¢¤²²Ǿ ¢±¤ ³¨¦ ¤¥¥¨¢¨¤¢¸ ¨ ¢®³ ¢³¨¦ ²´¯¯«¨¤±² ¶¨³§ ¯®³¤³¨ « ®¯¯®±³´¨³¨¤²ȁ 5³¨«¨¹¤£ ¬®±¤ ¤«¤¢³±®¨¢ ¬¤³§®£² ®¥ ¢®¬¬´¨¢ ³¨® £ ¶¤¡ ¯±¤²¤¢¤ Ȩ¯´¡«¨¢ ³¨® ®¥ ²®«¨¢¨³ ³¨®²ȩ ³® ¢§¨¤µ¤ ¡®³§ ² µ¨¦² ¨ ³¨¬¤Ǿ £ ¢±¤ ³¤£ ² µ¨¦² ¡¸ ¬ ·¨¬¨¹¨¦ ¯ ±³¨¢¨¯ ³¨® ¨ ³§¤ ¢®¬¯¤³¨³¨µ¤ ¯±®¢¤²²¤²ȁ 3³± ³¤¦¨¢ 0« 0¤±¥®±¬ ¢¤ 2¤¯®±³ ²¤¢³¨® ¨ ³§¨² £®¢´¬¤³ȁ 179 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MATERIALS MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATE ADOPTED Sale of Scrap Material$ 2,752$ 3,250$ 200$ - Postage Fees 55,198 54,570 50,000 45,000 Warehouse Sales 8,044,081 5,123,958 4,536,354 5,627,081 Miscellaneous Income 45,495 44,200 39,745 40,760 Cost of Service - General Fund 194,230 264,983 264,983 448,590 Cost of Service - Electric Fund 108,573 111,830 111,830 262,400 Cost of Service - Water Fund 70,648 72,767 72,767 167,601 Cost of Service - Wastewater Fund 57,259 58,977 58,977 161,012 Cost of Service - Solid Waste Fund 50,042 51,543 51,543 71,185 Cost of Service - Other Funds 120,884 119,300 119,300 180,063 Auction Proceeds 40,506 35,300 38,000 40,500 TOTAL REVENUES$ 8,789,668$ 5,940,678$ 5,343,699$ 7,044,192 Use of Reserves 155,259 162,076 56,316 394,674 TOTAL RESOURCES$ 8,944,927$ 6,102,754$ 5,400,015$ 7,438,866 2010-112011-122011-122012-13 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Personal Services$ 843,994$ 940,054$ 909,396$ 1,122,540 Materials & Supplies 25,175 21,063 20,314 28,353 Inventory 7,798,545 4,895,140 4,232,784 5,334,970 Maintenance & Repair 10,041 16,652 16,652 9,652 Insurance 17,987 18,106 18,106 17,357 Miscellaneous 986 1,000 1,000 1,000 Operations 44,205 94,225 85,249 81,230 Debt Service 48,353 48,692 48,692 45,287 Transfers 126,391 67,822 67,822 798,477 Fixed Assets 29,250 - - - TOTAL EXPENDITURES$ 8,944,927$ 6,102,754$ 5,400,015$ 7,438,866 PERSONNEL2010-112011-122011-122012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Purchasing 8.00 7.00 7.00 8.00 Warehouse 5.50 5.00 5.00 5.00 TOTAL PERSONNEL 13.50 12.00 12.00 13.00 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ±¤£´¢³¨® ®¥ ΐȁΔ &4%²ǿ ΐ &4% ¨ ³§¤ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4% ¥®± 3¤¨®± "´¸¤± ³® Purchasing division and 0.5 FTE in the Warehouse.assist with the enhanced DME capital program , and additional funding for a temporary position. 180 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MATERIALS MANAGEMENT RESOURCES & EXPENDITURES RESOURCES $7,438,866 Miscellaneous Income 0.55% Auction Proceeds Cost of Service 0.54% Transfers 17.35% Use of Reserves 5.31% Warehouse Sales 75.65% Postage Fees 0.60% EXPENDITURES $7,438,866 Maintenance & Repair 0.13% Insurance 0.23% Inventory 71.73% Miscellaneous 0.01% Operations 1.09% Personal Services Debt Service 15.09% 0.61% Transfers 10.73% Materials & Supplies 0.38% 181 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 182 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON FLEET MANAGEMENT FUND Internal Service Fund Fleet Management Vehicle Maintenance CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Internal Service Fund Fleet Management Fund Program Description Fleet Management is responsible for providing high quality, cost effective preventive and corrective maintenance on all city vehicles and equipment. Fleet Services provides for an extensive preventative maintenance program to ensure dependability and safety while minimizing downtime. Total Fleet - ¦¤¬¤³ ¨¢«´£¤² ¯±®¢´±¤¬¤³Ǿ ´¯ȃϭ¨³³¨¦ £ ¨ȃ²¤±µ¨¢¨¦ ®¥ ¤¶ ¤°´¨¯¬¤³Ǿ £¨ ¦®²³¨¢²Ǿ troubleshooting, inspection and repair as well as asset disposal through on-line auction. Fleet Services provides fuel and warehouse administration and outside contract compliance along with oversight of fuel purchasing, dispensing and billing operations at two locations. In addition Fleet Services is responsible for generating monthly reports for operating departments outlining repair labor, parts, sublet and fuel costs as well as mileage for each of their vehicles. Strategic Plan Emphasis KFA 3: Sustainable Economic Development & Environmental Stewardship Future Goals in FY 2012- 13 Maintain inclusion in the top 100 Best Fleets in America. Advance sustainability and reduce reliance on foreign oil through the use of alternative fuels and vehicle purchases utilizing the latest emission technology available. Continued improvement of preventative maintenance scheduling and compliance to meet or exceed accepted industry standards. Prior Year Accomplishments in FY 2011- 12 Installed an automated fueling terminal to the fuel truck for wireless downloads ensuring accurate ¬¤³¤± ±¤ £¨¦² £ ¦ ««®² £¨²¯¤²¤£ ¥®± ϭ¨¤«£ ¥´¤«¨¦ ®¥ ¤°´¨¯¬¤³ȁ #®¬¯«¤³¤£ ¢®µ¤±²¨® ³® & ²³¤± !²²¤³ 3®«´³¨®² ϭ«¤¤³ ¬ ¦¤¬¤³ ¶¤¡ ¯±®£´¢³ȁ Completed two auctions for disposal of City vehicles and equipment. Strategic Plan Performance Report section in this document. 183 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATE ADOPTED Fuel Sales $ 4,414,183 $ 6,596,950 $ 5,023,713 $ 7,167,150 Parts Vehicle Maintenance 4,337,179 4,737,565 5,338,255 5,309,560 DCTA Fleet Maintenance - 1,173,708 - - Federal Transit Administration Grant - 450,000 - - Miscellaneous 86,404 1,300 72,789 91,300 Interest Income 743 - 1,394 1,300 Fleet Rental 7,156 25,168 4,690 7,605 Fleet Admin Transfers 281,112 292,656 292,344 291,060 TOTAL REVENUES$ 9,126,777 $ 13,277,347 $ 10,733,185 $ 12,867,975 Use of Reserves 12,269 - - - TOTAL RESOURCES$ 9,139,046$ 13,277,347$ 10,733,185$ 12,867,975 2010-112011-122011-122012-13 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Personal Services$ 1,590,487$ 2,295,344$ 1,603,014$ 1,742,128 Materials & Supplies 89,231 204,047 138,453 155,220 Inventory (Fuel only) 3,846,575 5,010,250 4,646,531 5,500,150 Maintenance & Repair 11,949 545,000 55,000 96,000 Insurance 142,150 83,652 83,652 83,652 Miscellaneous - 1,250,000 - 1,250,000 Operations 2,910,932 3,337,112 3,679,653 3,184,210 Debt Service 265,376 258,558 258,558 258,185 Transfers 282,346 145,971 145,971 550,316 Fixed Assets - 140,000 70,000 - TOTAL EXPENDITURES$ 9,139,046$ 13,269,934$ 10,680,832$ 12,819,861 PERSONNEL 2010-112011-122011-122012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED TOTAL PERSONNEL 21.00 31.00 22.00 22.00 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ (¤ µ¸ %°´¨¯¬¤³ $#4! £ ³§¤ #¨³¸ ¶¤±¤ ´ ¡«¤ ³® ²´¢¢¤²²¥´««¸ ¤¦®³¨ ³¤ ϭ«¤¤³ Technician. maintenance agreement due to a variety of factors. As a result, the FY 2012-13 Budget excludes 9 FTEs and associated funding which ) ££¨³¨®Ǿ ³§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ¦±¤¤¬¤³ ¶¨³§ $#4! ¥®± ϭ«¤¤³ was included in the FY 2011-12 Budget for this purpose. maintenance. The DCTA maintenance agreement will result in an additional 9 FTEs to the Fleet fund. 184 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT RESOURCES & EXPENDITURES RESOURCES $12,867,975 Fleet Admin Transfers 2.26% Miscellaneous Parts Vehicle 0.72% Maintenance 41.26% Fleet Rental 0.06% Fuel Sales 55.70% EXPENDITURES $12,819,861 Miscellaneous 9.75% Insurance 0.65% Debt Service Maintenance & Repair 1.99% Operations 0.75% 24.84% Transfers 4.29% Personal Services 13.59% Inventory (Fuel only) 42.93% Materials & Supplies 1.21% 185 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 186 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON RISK RETENTION FUND Internal Service Fund Risk Retention CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Internal Service Fund Risk Retention Fund Program Description 4§¤ 2¨²ª - ¦¤¬¤³ $¤¯ ±³¬¤³ ¨² ±¤²¯®²¨¡«¤ ¥®± ¨£¤³¨¥¸¨¦ £ ¤µ «´ ³¨¦ ¯®³¤³¨ « ¤·¯®²´±¤² ³® «®²²ȁ 4§¨² ¨² ¢§¨¤µ¤£ ¡¸ £¤µ¤«®¯¨¦ ¯®«¨¢¨¤²Ǿ ¯±®¢¤£´±¤²Ǿ £ ³± ¨¨¦ ³® ¤«¨¬¨ ³¤ £ȝ®± ¬¨³¨¦ ³¤ ³§¤ ¢®²³ ®¥ ¢« ¨¬² ²²®¢¨ ³¤£ ¶¨³§ ¸ «®²²¤²ȁ 2¨²ª - ¦¤¬¤³ ¨² «²® ±¤²¯®²¨¡«¤ ¥®± ³§¤ £¬¨¨²³± ³¨® ®¥ ³§¤ #¨³¸͒² ¡¤¤¥¨³² ¯±®¦± ¬ȁ 4§¨² ¨¢«´£¤² ¢®¬¯«¨ ¢¤ ¶¨³§ ¯¯«¨¢ ¡«¤ « ¶²Ǿ ¥´£ £ ³±¤£ «¸²¨²Ǿ £ ¯« ¨¦ȁ 4§¤ £¤¯ ±³¬¤³ £¬¨¨²³¤±² ³§¤ 2¨²ª 2¤³¤³¨® &´£Ǿ (¤ «³§ )²´± ¢¤ &´£Ǿ £ 7¤««¤²² 0±®¦± ¬ȁ Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2012- 13 0¤±¥®±¬ ´¯£ ³¤£ µ «´ ³¨®² ®¥ «« #¨³¸ ¥ ¢¨«¨³¨¤²ȁ %·¯«®±¤ ³§¤ ¥¤ ²¨¡¨«¨³¸ ®¥ ¨©´±¨¤²ȁ & ¢¨«¨³ ³¤ ±¤¦´« ± ¯« ¨¦ ¬¤¤³¨¦² ¡¤³¶¤¤ 2¨²ª - ¦¤¬¤³ £ 5³¨«¨³¨¤² 3 ¥¤³¸ ǉ 4± ¨¨¦ȁ Prior Year Accomplishments in FY 2011- 12 2¤µ¨²¤£ 0®«¨¢¸ ͰΓΏΘȁΏΐ /¢¢´¯ ³¨® « )©´±¸ "¤¤¥¨³²ȁ 2¤¢¤¨µ¤£ ¥´£¨¦Ǿ ¯´±¢§ ²¤£ £ ¨¬¯«¤¬¤³¤£ ¤¶ 2¨²ª - ¦¤¬¤³ )¥®±¬ ³¨® 3¸²³¤¬ Ȩ2-)3ȩȁ 2¤¢¤¨µ¤£ ¯¯±®µ « ³® ¢±¤ ³¤ £ §¨±¤£ ¤¶ ¯®²¨³¨® ®¥ "¤¤¥¨³² ǉ ,¤ µ¤ #®®±£¨ ³®±ȁ 3³± ³¤¦¨¢ 0« 0¤±¥®±¬ ¢¤ 2¤¯®±³ ²¤¢³¨® ¨ ³§¨² £®¢´¬¤³ȁ 187 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RISK RETENTION FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Commercial Insurance$ 610,878$ 548,233$ 548,233$ 538,713 Self Insurance 1,495,672 1,273,956 1,273,956 1,364,902 Worker's Compensation 650,516 675,525 675,525 677,775 Interest Income 38,651 35,000 33,000 35,000 Other Revenues 39,905 - 11,500 10,000 TOTAL REVENUES$ 2,835,622$ 2,532,714$ 2,542,214$ 2,626,390 Use of Reserves - 198,324 27,813 93,555 TOTAL RESOURCES $ 2,835,622$ 2,731,038$ 2,570,027$ 2,719,945 2010-112011-122011-122012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 449,498$ 543,180$ 485,091$ 554,893 Materials & Supplies 6,201 17,300 16,800 9,500 Maintenance & Repair 88,366 170,102 155,100 148,000 Depreciation Expense - 1,200 - - Insurance 997,106 1,206,072 1,143,705 1,205,650 Miscellaneous 187,846 222,000 222,000 226,000 Operations 352,602 416,228 392,375 351,236 Cost of Service - General Fund 66,848 124,794 124,794 183,520 Cost of Service- Other 2,427 2,500 2,500 13,359 Cost of Service-Tech Services 21,406 27,662 27,662 27,787 TOTAL EXPENDITURES$ 2,172,300$ 2,731,038$ 2,570,027$ 2,719,945 PERSONNEL 2010-112011-122011-122012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 5.00 6.00 6.00 6.00 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ΐ &4%Ǿ ¡¤¤ϭ¨³² «¤ µ¤ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ coordinator position. Also, funding of $68,750 for Risk Management Information System (RMIS) database software and $6,300 for a drug disposal kiosk is included. The estimate includes $17,500 for a city-wide asset appraisal. 188 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RISK RETENTION FUND RESOURCES & EXPENDITURES RESOURCES $2,719,945 Other Revenues 0.36% Commercial Insurance 19.81% Use of Reserves Self Insurance 3.44% 50.18% Worker's Compensation 24.92% Interest Income 1.29% EXPENDITURES $2,719,945 Maintenance & Repair 5.44% Materials & SuppliesDepreciation Expense 0.01% 0.35% Cost of Service-Other 0.49% Personal Services 20.40% Insurance 44.33% Cost of Service -General Fund Operations 6.75% 12.91% Cost of Service-Tech Services 1.01% Miscellaneous 8.31% 189 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 190 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON HEALTH INSURANCE FUND Internal Service Fund Health Insurance CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Internal Service Fund Health Insurance Fund Program Description The Health Insurance Fund (HIF) was established for the 2007 budget as an internal service fund to administer the self-insurance program that the City began on January 1, 2008. The Fund receives revenue and pays out claims and/or premiums for the health, dental, vision, long-term disability, short-term disability, «¨¥¤Ǿ ²´¯¯«¤¬¤³ « «¨¥¤Ǿ £ ¯®²³ȃΕΔ ±¤³¨±¤¤ ¡¤¤ϭ¨³ ¯±®¦± ¬²ȁ Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2012- 13 Measure the success of Healthy Incentives Program (HIP) and evaluate the next phase of the program. /¥¥¤± ®ȃ«¨¤ ®¯¤ ¤±®««¬¤³ ¥®± ¤¬¯«®¸¤¤² ¥®± ³§¤ ΑΏΐΒ ¡¤¤ϭ¨³ ¯±®¦± ¬²ȁ Evaluate operations, staff, and services being provided at the Employee Health Center to measure outcomes and future growth. Prior Year Accomplishments in FY 2011- 12 Opened the Employee Health Center which provides no cost primary medical care to City employees, retirees, and dependents. Implemented Phase III of the Healthy Incentives Program (HIP). Completed the Request For Proposal (RFP) - party administrator (TPA). Strategic Plan Performance Report section in this document. 191 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES HEALTH INSURANCE FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATE ADOPTED Employee Contributions - Health$ 1,921,145$ 2,133,620$ 2,035,099$ 2,061,577 Employee Contributions - Dental 650,959 709,580 768,670 850,000 Employee Contributions - Vision 88,882 97,150 108,820 121,340 Employee Contributions - STD 98,907 100,100 104,330 104,330 Retiree Contributions 484,396 480,000 561,960 513,000 City Contributions - Health Insurance 12,455,262 13,845,902 13,944,187 15,340,012 City Contributions - LTD 261,454 132,500 134,124 201,084 City Contributions - Life Insurance 303,086 279,850 285,240 285,200 Pharmacy Rebates 96,441 125,000 177,000 175,000 Stop Loss Recovery 1,370,171 500,000 750,000 750,000 Other 27,574 25,000 18,500 18,500 TOTAL REVENUES$ 17,758,277$ 18,428,702$ 18,887,930$ 20,420,043 Use of Reserves - 1,524,411 1,065,183 1,392,117 TOTAL RESOURCES$ 17,758,277$ 19,953,113$ 19,953,113$ 21,812,160 2010-112011-122011-122012-13 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Long Term Disability$ 150,564$ 132,500$ 134,120$ 134,120 Life Insurance 298,475 279,850 285,200 285,200 Short Term Disability 85,757 100,100 104,330 104,330 Dental Insurance 702,155 709,580 768,670 850,000 Vision Insurance 87,961 97,150 108,820 121,340 Health Insurance 15,861,930 18,633,933 18,498,653 20,287,697 Transfers - - - 19,473 Health Clinic Costs 20,000 - 53,320 10,000 TOTAL EXPENDITURES$ 17,206,842$ 19,953,113$ 19,953,113$ 21,812,160 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¨¢±¤ ²¤² ¨ ¤¬¯«®¸¤¤ §¤ «³§ ¨²´± ¢¤ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¨¢±¤ ²¤² ¨ ¤¬¯«®¸¤¤ §¤ «³§ ¨²´± ¢¤ premiums. The City Council passed a formal budget amendment to premiums. recognize increased FY 11/12 expenditures in August 2012 totaling $1,428,251. 192 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES HEALTH INSURANCE FUND RESOURCES & EXPENDITURES RESOURCES $21,812,160 City Contributions - Life City Contributions - LTD Insurance 0.92% 1.31% Pharmacy Rebates 0.80% Stop Loss Recovery 3.44% Use of Reserves 6.38% City Contributions - Other Health Insurance 0.08% 70.33% Employee Contributions - Health 9.45% Employee Contributions - Dental 3.90% Employee Contributions - Vision 0.56% Employee Contributions - STD Retiree Contributions 0.48% 2.35% EXPENDITURES $21,812,160 Health Clinic Costs 0.05% Transfers 0.09% Long Term Disability Health Insurance 0.61% 93.00% Life Insurance 1.31% Short Term Disability 0.48% Dental Insurance 3.90% Vision Insurance 0.56% 193 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 194 DENTON SERVICE Whatever * It * Takes! #)49 /& $%.4/. 342%%4 )-02/6%-%.4 &5.$ 3³±¤¤³ )¬¯±®µ¬¤³ &´£ 3³±¤¤³² CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Special Revenue Fund Street Improvement Fund Program Description 4§¤ 3³±¤¤³ )¬¯±®µ¤¬¤³ £¤¯ ±³¬¤³ ¯±®µ¨£¤² ¬ ¨³¤ ¢¤ ²¤±µ¨¢¤² ³§ ³ ¦¨µ¤ ³§¤ #¨³¸ ®¥ $¤³® ² ¥¤ £ ±¤«¨ ¡«¤ ³± ²¯®±³ ³¨® ²¸²³¤¬ȁ 4§¤²¤ ¬ ¨³¤ ¢¤ ¢³¨µ¨³¨¤² ¨¢«´£¤Ȁ ±¤¯ ¨±¨¦ ¯®³§®«¤²Ǿ ¯±®µ¨£¨¦ ²³±¤¤³ ´³¨«¨³¸ ¢´³²Ǿ ±¤¯ ¨±¨¦ ¡ ²¤ ¥ ¨«´±¤²Ǿ ±¤¯« ¢¨¦ ¢´±¡² £ ¦´³³¤±² £ ¨²³ ««¨¦ ¢± ¢ª ²¤ «¨¦ȁ ) ££¨³¨® ³® ¬¨®± ±¤¯ ¨±²Ǿ ³§¤ 3³±¤¤³ )¬¯±®µ¤¬¤³ £¤¯ ±³¬¤³ ±¤¯ ¨±² ¬ ©®± ¡ ²¤ ¥ ¨«´±¤²Ǿ ®µ¤±« ¸² £ ³®³ « ²³±¤¤³ ±¤¢®²³±´¢³¨®ȁ 4§¤ ²³±¤¤³ £¤¯ ±³¬¤³ ±¤²¯®£² ³® ²³±¤¤³ ±¤« ³¤£ ¤¬¤±¦¤¢¨¤² Ζ £ ¸² ¶¤¤ªǿ ²´¢§ ² £¤¡±¨² ±¤¬®µ «Ǿ §¨¦§ ¶ ³¤± ² ¥¤³¸Ǿ £ ² £¨¦ £´±¨¦ ¨¢«¤¬¤³ ¶¤ ³§¤±ȁ Strategic Plan Emphasis KFA 2: Public Infrastructure Future Goals in FY 2012- 13 %²³ ¡«¨²§ ¥´«« ³¨¬¤ 0®³§®«¤ #±¤¶ȁ %·¯ £ 3³±¤¤³ ±¤¢®²³±´¢³¨® ¯±®¦± ¬ ´²¨¦ Δ ¸¤ ± 3³±¤¤³ ¡®£ ¯±®¦± ¬ ¥´£²ȁ )¢±¤ ²¤ ¯±¤µ¤³ ³¨µ¤ ¬ ¨³¤ ¢¤ ¯±®¦± ¬ ´²¨¦ ³§¤ ¨¢±¤ ²¤£ ¯±®¦± ¬¬¤£ ±¤²®´±¢¤²ȁ Prior Year Accomplishments in FY 2011- 12 )¬¯«¤¬¤³¤£ 4±¨¬¡«¤ ( £§¤«£ -®¡¨«¤ 5¨³² ¥®± ¶®±ª ®±£¤± ¤³±¸ ¡¸ #±¤¶ ,¤ £¤±² ¯±®¬®³¨¦ ¯ ¯¤±«¤²² ¢®²³ ¤¥¥¨¢¨¤³ ¯±®¢¤²²ȁ %²³ ¡«¨²§¤£ 5³¨«¨³¸ #´³ #±¤¶ ,¤ £¤±Ǿ ¢®®±£¨ ³®±Ǿ £ ±¤¯ ¨± ¯±®¢¤²² ¶§¨¢§ ¤ ¡«¤£ ¬®±¤ ±¤¯ ¨±² ³® ¡¤ £®¤ ¨ ³¨¬¤«¸ ¬ ¤±ȁ %·¯ £¤£ ¯±®©¤¢³ ¢®®±£¨ ³¨® ¤¥¥®±³² ¶¨³§ 5³¨«¨³¸ $¤¯ ±³¬¤³² ´³¨«¨¹¨¦ ')3 ¬ ¯¯¨¦ ²¸²³¤¬²ȁ 3³± ³¤¦¨¢ 0« 0¤±¥®±¬ ¢¤ 2¤¯®±³ ²¤¢³¨® ¨ ³§¨² £®¢´¬¤³ȁ 195 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES STREET IMPROVEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Street Cut Reimbursements$ -$ 315,180$ 315,180$ 321,484 Bond Sale Savings - 156,775 194,382 265,251 Franchise - Atmos Gas - 492,814 492,814 553,470 Franchise - Charter Communications - 159,898 180,135 189,148 Franchise - CoServ Electric - 82,895 111,016 106,396 Franchise - TXU Electric - 30,949 30,949 34,758 Franchise - CoServ Gas - 61,414 68,554 72,349 Franchise - Verizon Cable - - 226,400 496,513 Franchise - Miscellaneous Cable - 367,827 367,827 23,643 ROW - DISD FIBER - 11,579 11,579 12,749 Franchise - Verizon Telecommunications - 300,799 186,391 264,250 Franchise - Telecommunications - 86,527 116,023 111,124 Franchise - DMU Electric - 2,553,932 2,539,676 2,850,065 Franchise - DMU Water - 623,451 632,817 750,178 Franchise - DMU Wastewater - 413,016 408,518 505,090 Franchise - Solid Waste - 473,392 493,768 575,584 Franchise - Airport - 14,745 14,745 16,722 Transfer from General Fund - 921,779 921,779 - Interest Income - - 10,000 10,000 TOTAL REVENUES$ -$ 7,066,972$ 7,322,553$ 7,158,774 Use of Reserves - - - - $ -$ 7,066,972$ 7,322,553$ 7,158,774 TOTAL RESOURCES 2010-112011-122011-122012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ -$ 1,825,754$ 1,886,761$ 2,141,141 Materials & Supplies - 65,550 63,350 67,706 Maintenance & Repairs - 3,613,230 3,561,522 4,257,024 Insurance - 37,163 37,163 47,751 Miscellaneous - 4,550 5,500 6,000 Operations - 516,770 507,122 557,647 Transfers - 82,176 82,176 81,505 TOTAL EXPENDITURES$ -$ 6,145,193$ 6,143,594$ 7,158,774 PERSONNEL 2010-112011-122011-122012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL - 27.00 27.00 30.00 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ¢±¤ ³¨® ®¥ ²¯¤¢¨ « ±¤µ¤´¤ ¥´£ ³® ¢¢®´³ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ Β &4%² Ȩΐ #±¤¶ ,¤ £¤± £ Α for street operations. A one-time transfer from the General Fund of Field Service Worker II's) for a new maintenance crew to perform $921,779 is included to establish a beginning fund balance and additional street repairs. represents 15% of budgeted expenditures for FY 2011-12. 196 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES STREET IMPROVEMENT FUND RESOURCES & EXPENDITURES RESOURCES $7,158,774 Interest Income Franchise Fees 0.14% 91.66% Street Cut Reimbursements 4.49% Bond Sale Savings 3.71% EXPENDITURES $7,158,774 Transfers Operations 1.14% 7.79% Miscellaneous 0.08% Insurance 0.66% Personal Services 29.91% Maintenance & Repairs 59.47% Materials & Supplies 0.95% 197 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 198 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON RECREATION FUND Recreation Fund Recreation Leisure Services Programs / Specialty Areas Recreation Centers AthleticsAmerican Legion Hall Civic Center PoolCivic Center McMathDenia Center Golf Driving Range'®«£ϭ¨¤«£ 4¤¨² #¤³¤± Youth / Teen ServicesMartin Luther King Jr. Center North Lakes Center Senior Center CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RecreationFund ParksandRecreation ProgramDescription StrategicPlanEmphasis KFA4:Safe,LivableandFamilyFriendlyCommunity FutureGoalsinFY201213 PriorYearAccomplishmentsinFY201112 199 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RECREATION FUND RESOURCE AND EXPENDITURE SUMMARY 2012-13 2010-112011-122011-122012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Special Projects$ 5,772$ 2,535$ 2,950$ 3,096 Marketing 19,984 25,247 25,247 28,166 Civic Center 23,084 23,384 23,384 24,071 Denia Rec Center 120,026 124,679 124,679 137,462 North Lakes Rec Center 255,714 269,932 263,000 269,767 Senior Center 101,529 81,962 101,529 99,017 Youth and Teen Services 409,072 358,043 358,043 383,303 '®«£ϭ¨¤«£ 4¤¨² #¤³¤± 126,923 162,000 162,000 177,646 Civic Center Pool 33,581 46,968 39,600 41,078 Martin Luther King Jr. Rec Center 36,637 81,298 81,298 166,412 Golf - - - 143,175 Athletics 252,780 266,613 266,613 279,438 Miscellaneous Income 900 - - - Interest Income 4,232 15,000 15,000 10,000 TOTAL REVENUES$ 1,390,234$ 1,457,661$ 1,463,343$ 1,762,631 Use of Reserves 36,447 147,690 67,153 187,717 TOTAL RESOURCES $ 1,426,681$ 1,605,351$ 1,530,496$ 1,950,348 2010-112011-122011-122012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 381,414$ 577,568$ 505,821$ 650,808 Materials & Supplies 428,343 440,775 438,783 559,707 Maintenance & Repair 13,646 13,074 13,074 103,454 Insurance 16,091 19,155 19,155 20,434 Operations 339,732 393,342 392,226 504,114 Transfer - General Fund 152,168 156,733 156,733 80,668 Transfer - Capital Projects 35,000 - - - Transfer - Materials Mgmt 4,567 4,704 4,704 31,163 Fixed Assets 55,720 - - - TOTAL EXPENDITURES$ 1,426,681$ 1,605,351$ 1,530,496$ 1,950,348 PERSONNEL2010-112011-122011-122012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED 24.27 24.27 24.27 24.27 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 The budget includes funding for replacement kayaks used in the The budget includes funding for the purchase of a new tennis outdoor programs, a replacement TV for Martin Luther King ball machine, carnival games for department special events, ping Recreation Center, sound system for Denia Recreation Center, pong table, kayaks, new basketball rims for the recreation £ ³§¤ ££¨³¨® ®¥ ¡¤¤ϭ¨³² ¥®± ®¤ ¥´«« ³¨¬¤ ¤¬¯«®¸¤¤ȁ centers, and improvements to the Golf Driving Range Center. 200 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RECREATION FUND RESOURCES & EXPENDITURES RESOURCES $1,950,348 Martin Luther King Jr. Rec Center 8.53% Interest Income Civic Center Pool 0.52% Golf 2.11% 7.34% Athletics 14.33% Special Projects 0.16% Use of Reserves 9.62% Marketing '®«£ϭ¨¤«£ 4¤¨² #¤³¤± 1.44% 9.11% Youth and Teen Services Civic Center 19.65% 1.23% North Lakes Rec Center 13.83% Denia Rec Center 7.05% Senior Center 5.08% EXPENDITURES $1,950,348 Cost of Service Transfers 5.73% Personal Services Operations 33.37% 25.85% Insurance, Misc. Materials & Supplies 1.05% 28.70% Maintenance & Repair 5.30% 201 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 202 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TOURIST & CONVENTION FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Hotel Occupancy Tax$ 1,513,468$ 1,461,103$ 1,508,740$ 1,508,740 TOTAL REVENUES$ 1,513,468$ 1,461,103$ 1,508,740$ 1,508,740 Use of Reserves - - - - TOTAL RESOURCES $ 1,513,468$ 1,461,103$ 1,508,740$ 1,508,740 2010-11 2011-12 2011-12 2012-13 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Convention & Visitor Bureau $ 650,076$ 650,080$ 650,080$ 733,100 North Texas State Fair Association 73,610 73,620 73,620 73,620 Greater Denton Arts Council 117,776 117,780 117,780 117,780 Denton Civic Center 16,991 7,500 7,500 7,500 Denton Festival Foundation 82,811 82,820 82,820 82,820 Denton Black Chamber of Commerce 16,572 16,580 16,580 16,580 Denton Holiday Festival Association 7,638 7,640 7,640 7,640 Denton Community Theatre 23,003 23,010 23,010 23,010 Denton Air Fair 10,234 10,240 10,240 10,240 Denton Main Street Association 23,003 23,010 23,010 23,010 Denton County Museums 54,395 90,840 90,840 90,840 $¤³® &¨±¤ϭ¨¦§³¤± -´²¤´¬ 20,227 20,790 20,790 20,690 Denton County Historical Commission - 17,730 17,730 17,730 Cinco de Mayo Committee 8,392 8,400 8,400 8,000 Juneteenth Committee 9,700 12,430 12,430 12,430 Tejas Storytelling Association 50,607 50,610 50,610 50,610 Water Works Park 10,978 11,040 11,040 11,040 Denton Dog Days 14,586 14,590 14,590 14,590 Denton Public Art Committee 34,260 35,070 35,070 36,210 Susan G. Komen - - - 10,000 Denton Square Maintenance 9,695 11,050 11,050 11,050 Square Lighting Maintenance 5,250 5,530 5,530 5,250 Contingency 445 15,000 15,000 15,000 Convention Center Contingency - - - 100,000 Music Theater of Denton 5,000 5,000 5,000 5,000 Texas Filmmakers 5,000 5,000 5,000 5,000 TOTAL EXPENDITURES$ 1,250,249$ 1,315,360$ 1,315,360$ 1,508,740 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁThe budget includes $100,000 as a contingency for unknown but anticipated expenses related to the planned Convention Center. 203 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES POLICE CONFISCATION FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATE ADOPTED Seizures$ 96,446$ 189,248$ 95,698$ 160,000 Auction Proceeds 14,423 26,000 24,000 24,000 Interest Income 1,384 1,500 1,448 1,500 TOTAL REVENUES 112,253 216,748 121,146 185,500 Use of Reserves 80,746 - - - TOTAL RESOURCES$ 192,999$ 216,748$ 121,146$ 185,500 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Materials & Supplies$ 60,233$ 76,000$ 33,000$ 42,000 Operations 87,057 131,000 88,000 113,000 Fixed Assets 45,709 - - - TOTAL EXPENDITURES$ 192,999$ 207,000$ 121,000$ 155,000 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 The budget included $29,000 for ammunition and $40,000 for The budget includes $18,000 for facility upgrades, and $10,000 uniforms.to upgrade the jail security system. 204 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRAFFIC SAFETY FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Red Light Camera Fees$ 616,416$ 385,000$ 895,316$ 913,200 TOTAL REVENUES 616,416 385,000 895,316 913,200 Use of Reserves 51,811 - - - TOTAL RESOURCES$ 668,227$ 385,000$ 895,316$ 913,200 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,901$ 2,000$ 3,850$ 3,850 Operations 49,910 25,000 25,000 25,000 Red Light Camera Contract 616,416 350,000 630,134 525,960 Payment to State of Texas - - 78,900 191,695 Contingency - - 100,000 150,000 TOTAL EXPENDITURES$ 668,227$ 377,000$ 837,884$ 896,505 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ¨¢«´£¤² ͡ΑΔǾΏΏΏ ¥®± ²®« ± ²¢§®®« ϭ« ²§¤±²ȁ 4§¤ 4§¤ ¡´£¦¤³ ¨¢«´£¤² ͡ΑΔǾΏΏΏ ¥®± ²®« ± ²¢§®®« ϭ« ²§¤±²ȁ 4§¤ ¤²³¨¬ ³¤ ±¤ϭ«¤¢³² §¨¦§¤± ³§ ³¨¢¨¯ ³¤£ ±¤µ¤´¤²Ǿ £ ¡´£¦¤³ ±¤ϭ«¤¢³² ΔΏυ ±¤µ¤´¤ ¯ ¸¬¤³² ³® ³§¤ 3³ ³¤ ®¥ 4¤· ²ȁ corresponding higher than expected contract expenditures and Appropriations have also been included in the budget to provide payments to the State of Texas. The City Council will consider a a contingency for items such as unanticipated payments to the formal budget amendment to recognize these changes in State of Texas or additional red light camera installations. August 2012. 205 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NON-AIRPORT GAS WELL FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED )³¤±¤²³ )¢®¬¤͡ ΐΐǾΗΔΖ͡ ΐΒǾΔΏΏ͡ ΒǾΔΏΏ͡ ΑǾΘΓΘ -¨²¢¤«« ¤®´² ΐΐǾΔΏΐ ȃ ȃ ȃ TOTAL REVENUES͡ ΑΒǾΒΔΗ͡ ΐΒǾΔΏΏ͡ ΒǾΔΏΏ͡ ΑǾΘΓΘ 5²¤ ®¥ 2¤²¤±µ¤² ΒΕΘǾΔΓΑ ΐǾΔΗΕǾΔΏΏ ΐǾΔΘΕǾΔΏΏ ΒΖǾΏΔΐ TOTAL RESOURCES ͡ ΒΘΑǾΘΏΏ͡ ΐǾΕΏΏǾΏΏΏ͡ ΐǾΕΏΏǾΏΏΏ͡ ΓΏǾΏΏΏ 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED 4± ²¥¤± ³® # ¯¨³ « 0±®©¤¢³²͡ ΒΘΑǾΘΏΏ͡ ΐǾΕΏΏǾΏΏΏ͡ ΐǾΕΏΏǾΏΏΏ͡ ΓΏǾΏΏΏ TOTAL EXPENDITURES͡ ΒΘΑǾΘΏΏ͡ ΐǾΕΏΏǾΏΏΏ͡ ΐǾΕΏΏǾΏΏΏ͡ ΓΏǾΏΏΏ MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ¨¢«´£¤£ ͡ΐǾΏΏΏǾΏΏΏ ¥®± ¯±®¯¤±³¸ ¢°´¨²¨³¨®Ǿ £ 4§¤ ¡´£¦¤³ ¨¢«´£¤² ͡ΓΏǾΏΏΏ ¥®± ¯®³¤³¨ « ¤·¯¤²¤² ±¤« ³¤£ ³® ͡ΕΏΏǾΏΏΏ ¥®± ³§¤ #®¬¯±¤§¤²¨µ¤ 0« ´¯£ ³¤ȁ¯« ¤£ ¯±®¯¤±³¸ ¢°´¨²¨³¨®ȁ 206 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PARKS GAS WELL FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED ' ² 7¤«« 2®¸ «³¨¤²͡ ΓΖΑǾΑΒΕ͡ ΒΐΏǾΏΏΏ͡ ΓΐΒǾΏΏΏ͡ ΑΑΔǾΏΏΏ )³¤±¤²³ )¢®¬¤ ΑǾΕΓΔ ΑǾΔΏΏ ΒǾΕΐΏ ΒǾΔΏΏ -¨²¢¤«« ¤®´² )¢®¬¤ ȃ ȃ ȃ ȃ TOTAL REVENUES͡ ΓΖΓǾΗΗΐ͡ ΒΐΑǾΔΏΏ͡ ΓΐΕǾΕΐΏ͡ ΑΑΗǾΔΏΏ 5²¤ ®¥ 2¤²¤±µ¤² ȃ ΒΖǾΔΏΏ ȃ ΔΖΐǾΔΏΏ TOTAL RESOURCES͡ ΓΖΓǾΗΗΐ͡ ΒΔΏǾΏΏΏ͡ ΓΐΕǾΕΐΏ͡ ΗΏΏǾΏΏΏ 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGET ESTIMATEADOPTED /¯¤± ³¨®²͡ ΔΒǾΏΏΏ͡ ΒΔΏǾΏΏΏ͡ ΒΔΏǾΏΏΏ͡ ΗΏΏǾΏΏΏ TOTAL EXPENDITURES͡ ΔΒǾΏΏΏ͡ ΒΔΏǾΏΏΏ͡ ΒΔΏǾΏΏΏ͡ ΗΏΏǾΏΏΏ MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ¨¢«´£¤£ ͡ΐΔǾΏΏΏ ¥®± ¡«¤ ¢§¤±² ³ .®±³§ , ª¤² 4§¤ ¡´£¦¤³ ¨¢«´£¤² ͡ΔΏΏǾΏΏΏ ¥®± ¯±®¯¤±³¸ ¢°´¨²¨³¨® ³ .®±³§ 0 ±ªǿ ͡ΘΏǾΏΏΏ ³® ¯´±¢§ ²¤ ¯±®¯¤±³¸ ³ - ¢ª £ -¨« ¬ 0 ±ªǿ , ª¤² 0 ±ªǿ ͡ΑΏΏǾΏΏΏ ¥®± ¢®²³±´¢³¨® ³ ³§¤ ¦®«¥ £±¨µ¨¦ ± ¦¤ǿ ͡ΐΏǾΏΏΏ ¥®± ²¢®±¤¡® ±£² ³ - ¢ª 0 ±ªǿ ͡ΐΔǾΏΏΏ ¥®± ²§ £¤ £ ͡ΐΏΏǾΏΏΏ ¥®± ³§¤ £´«³ ²®¢¢¤± ¥¨¤«£ ¢®²³±´¢³¨®ȁ ¢®µ¤±¨¦² ³ 7 ³¤± 7®±ª² 0 ±ªǿ ͡ΘΔǾΏΏΏ ¥®± £´«³ ²®¢¢¤± ¥¨¤«£ ¢®²³±´¢³¨®ǿ ͡ΐΔǾΏΏΏ ¥®± ¢®³¨´®´² ±¨µ¤± ¯´¬¯ ³ 7 ³¤± 7®±ª² 0 ±ªǿ ͡ΕΏǾΏΏΏ ¥®± ¨±±¨¦ ³¨® ³ %µ¤±² 0 ±ª ¡ ²¤¡ «« ¥¨¤«£²ǿ £ ͡ΔΏǾΏΏΏ ¥®± ¯§ ²¤ ) ¨±±¨¦ ³¨® ³ 1´ ª¤± 4®¶ 0 ±ªȁ 207 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TREE MITIGATION FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED , £²¢ ¯¨¦ &¤¤͡ ΐΏΖǾΖΗΐ͡ ΓΔǾΏΏΏ͡ ΒΏΏǾΏΏΏ͡ ΑΏΏǾΏΏΏ )³¤±¤²³ )¢®¬¤ ΓǾΕΏΒ ΔǾΔΏΏ ΔǾΔΏΏ ΔǾΔΏΏ TOTAL RESOURCES͡ ΐΐΑǾΒΗΓ͡ ΔΏǾΔΏΏ͡ ΒΏΔǾΔΏΏ͡ ΑΏΔǾΔΏΏ 5²¤ ®¥ 2¤²¤±µ¤² ȃ ȃ ȃ ȃ TOTAL RESOURCES͡ ΐΐΑǾΒΗΓ͡ ΔΏǾΔΏΏ͡ ΒΏΔǾΔΏΏ͡ ΑΏΔǾΔΏΏ 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED /¯¤± ³¨®²͡ ΑǾΗΘΕ͡ ΔΏǾΏΏΏ͡ ΔǾΑΗΗ͡ ΔΏǾΏΏΏ TOTAL EXPENDITURES͡ ΑǾΗΘΕ͡ ΔΏǾΏΏΏ͡ ΔǾΑΗΗ͡ ΔΏǾΏΏΏ MAJOR BUDGET ITEMS FY 201-12FY 2012-13 4§¤ ¡´£¦¤³ ¨¢«´£¤£ ͡ΔΏǾΏΏΏ ¥®± ¢®³¨¦¤¢¸ ¯´±¯®²¤²ȁ4§¤ ¡´£¦¤³ ¨¢«´£¤² ͡ΔΏǾΏΏΏ ¥®± ¯®³¤³¨ « ¤·¯¤²¤² ²²®¢¨ ³¤£ ¶¨³§ ³§¤ ³±¤¤ ¬¨³¨¦ ³¨® ¯±®¦± ¬ȁ 208 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC EDUCATION GOVERNMENT (PEG) FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATE ADOPTED Subscriber Fees$ 272,749$ 285,000$ 285,000$ 288,000 Charter Grant 2,000 - - - TOTAL REVENUES$ 274,749$ 285,000$ 285,000$ 288,000 Use of Reserves - - - - TOTAL RESOURCES$ 274,749$ 285,000$ 285,000$ 288,000 2010-11 2011-12 2011-12 2012-13 ESTIMATE EXPENDITURES ACTUALBUDGETADOPTED (1) Personal Services $ 39,514$ -$ -$ - Materials and Supplies 1,911 2,500 2,500 - Maintenance & Repair 75,775 147,325 147,325 113,500 Miscellaneous 470 - - - Operations 11,841 38,927 38,927 40,927 Transfer 8,195 84,175 84,175 - Fixed Assets 49,917 - - - TOTAL EXPENDITURES$ 187,623$ 272,927$ 272,927$ 154,427 PERSONNEL 2010-11 2011-12 2011-12 2012-13 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED TOTAL PERSONNEL 1.50 - - - (1) Personal services are funded from Charter Grant monies. MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 The budget includes $50,000 for contributions to 4 PEG channels 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ®¤ȃ³¨¬¤ ³± ²¥¤± ®¥ ͡ΐΐǾΐΖΔ ³® ±¤¨¬¡´±²¤ which include: UNT, TWU, Denton ISD, and Public Access. the General Fund for prior year expenses related to the !££¨³¨® ««¸Ǿ ³§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ±¤£´¢³¨® ¨ ³± ²¥¤±² ±¤« ³¤£ ¤·³¤²¨® ®¥ '± £¤ ϭ¨¡¤± ³® ³§¤ 2®¡²® 2 ¢§ $¤µ¤«®¯¬¤³ȁ to the Charter Grant monies and a reimbursement of the Grande ϭ¨¡¤± ¤·¯¤²¤ȁ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ΐȁΔ &4%͒² ³® ³§¤ '¤¤± « Fund and the transfer of $73,000 of remaining Charter Grant monies which are designated to pay for the salaries of these positions. The budget included $50,000 for contributions to 4 PEG channels which include: UNT, TWU, Denton ISD, and Public Access. 209 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MCKENNA TRUST FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Income$ 2,973$ 2,820$ 3,000$ 3,000 TOTAL REVENUES$ 2,973$ 2,820$ 3,000$ 3,000 Use of Reserves - 43,858 31,275 7,000 TOTAL RESOURCES$ 2,973$ 46,678$ 34,275$ 10,000 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Operations$ -$ 46,678$ 34,275$ 10,000 TOTAL EXPENDITURES$ -$ 46,678$ 34,275$ 10,000 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 The budget included $34,275 for the pavilion at McKenna Park. The budget includes $10,000 for eligible expenses associated An additional $12,403 is budgeted for contingency purposes.with the McKenna Trust. 210 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PARK LAND DEDICATION TRUST FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Fees in lieu of Property Dedication$ 376,828$ 30,000$ 170,000$ 200,000 Interest Income 8,128 9,500 9,200 9,000 TOTAL REVENUES$ 384,956$ 39,500$ 179,200$ 209,000 Use of Reserves - 290,500 150,800 - TOTAL RESOURCES$ 384,956$ 330,000$ 330,000$ 209,000 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGET ESTIMATEADOPTED Fixed Assets$ -$ 330,000$ 330,000$ 200,000 TOTAL EXPENDITURES$ -$ 330,000$ 330,000$ 200,000 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 The budget includes funding for Owsley Park, Milam Park, Carl The budget includes funding for the acquisition of prospective Young Park, and Mack Park.neighborhood park land. 211 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PARK DEVELOPMENT TRUST FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Development Fees$ 231,110$ 146,000$ 100,600$ 101,000 Interest Income 20,437 22,000 20,350 20,000 TOTAL REVENUES$ 251,547$ 168,000$ 120,950$ 121,000 Use of Reserves 216,124 47,000 215,000 - TOTAL RESOURCES$ 467,671$ 215,000$ 335,950$ 121,000 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGET ESTIMATEADOPTED Fixed Assets$ 467,671$ 215,000$ 215,000$ 100,000 TOTAL EXPENDITURES$ 467,671$ 215,000$ 215,000$ 100,000 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 The budget included funding for development at Owsley Park, The budget includes funding for improvements to existing McKamy-Evers Park, and North Pointe Park.neighborhood parks. 212 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES DOWNTOWN TAX INCREMENT FINANCING FUND RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Ad Valorem$ -$ 15,871$ 15,871$ 70,691 TOTAL REVENUES$ -$ 15,871$ 15,871$ 70,691 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED $ -$ -$ -$ - TOTAL EXPENDITURES$ -$ -$ -$ - MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ¢±¤ ³¨® ®¥ ³§¨² ¤¶ ¥´£ ¨ The 2010 base value of the TIF is $79,356,854 and the 2012 accordance with Ordinance No. 2010-316 adopted on µ «´¤ ¨² ͡ΗΘǾΕΏΔǾΕΒΔǾ ¶§¨¢§ ±¤ϭ«¤¢³² ͡ΐΏǾΑΓΗǾΖΗΐ ®± ΐΑȁΘυ December 7, 2010. The 2010 base value of the TIF is increase compared to the base year. $79,356,854 and the 2011 value is $81,657,808, which ±¤ϭ«¤¢³² ͡ΑǾΒΏΏǾΘΔΓ ®± ΑȁΘυ ¨¢±¤ ²¤ ¢®¬¯ ±¤£ ³® ³§¤ base year. 213 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MISCELLANEOUS SPECIAL REVENUE FUNDS RESOURCE & EXPENDITURE SUMMARY 2012-13 2010-11 2011-12 2011-12 2012-13 RESOURCESACTUALBUDGETESTIMATEADOPTED Police Donations$ 9,430$ 3,000$ 3,000$ 3,000 Fire Donations 3,472 2,600 2,600 2,000 Animal Control Donations 33,187 19,000 19,000 30,000 TOTAL REVENUES$ 46,089$ 24,600$ 24,600$ 35,000 Use of Reserves - 400 400 5,000 TOTAL RESOURCES$ 46,089$ 25,000$ 25,000$ 40,000 2010-11 2011-12 2011-12 2012-13 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Police Donations $ 10,960$ 5,000$ 5,000$ 5,000 Fire Donations 769 5,000 5,000 5,000 Animal Control 30,553 15,000 15,000 30,000 TOTAL EXPENDITURES$ 42,282$ 25,000$ 25,000$ 40,000 MAJOR BUDGET ITEMS FY 2011-12FY 2012-13 The Police Donations budget includes funding for The Police Donations budget includes funding for community community oriented policing activities, and citizen and oriented policing activities, and citizen and departmental awards. departmental awards. The Animal Control Donations The Animal Control Donations budget includes $30,000 for the budget include $15,000 for the adoption program, and adoption program, and other shelter related expenses. The Fire other shelter related expenses. The Fire Donations budget Donations budget fund includes $5,000 for the Fire Museum, includes $5,000 for the Fire Museum, tactical paramedics, tactical paramedics, and public education programs. and public education programs. 214 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GRANTS BUDGET EXPENDITURE SUMMARY 2012-13 DESCRIPTION Thegrantsbudgetisasummaryoflocal,stateandfederalgrantsawardedtotheCityofDenton.Grantsareawardedtosupport programs in the City and are not funded with City resources. UNSPENT GRANTEXPIRATIONGRANT GRANT NAME YEARDATEAMOUNTTYPEAMOUNT Community Development Block Grant2007-08- 897,709 Federal 158,356 Community Development Block Grant2008-09- 875,933 Federal 108,631 Community Development Block Grant2009-10- 896,380 Federal 115,014 Community Development Block Grant2010-11- 975,447 Federal 141,008 Community Development Block Grant2011-12- 822,975 Federal 475,129 Community Development Block Grant2012-13- 847,464 Federal 827,464 Sub-Total CDBG$ 5,315,908$ 1,825,602 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 91,639 HOME Investment Partnership Grant2008-09- 524,560 Federal 114,676 HOME Investment Partnership Grant2010-11- 578,028 Federal 243,600 HOME Investment Partnership Grant2011-12- 510,255 Federal 484,721 HOME Investment Partnership Grant2012-13- 327,218 Federal 317,218 Sub-Total HOME$ 3,733,761$ 1,366,080 Emergency Solutions Grant2012-13$ 472,140Federal$ 472,140 Total Community Development$ 9,521,809$ 3,663,822 Public Safety Traning Facility2009-1012/25/2013 350,738 Federal 350,738 2009 Congressional Setaside2009-1012/31/2013 500,000 Federal 500,000 2010 Congressional Setaside2010-119/30/2013 1,000,000 Federal 1,000,000 2011 UASI -LETPA2012-138/31/2013 253,000 Federal 253,000 Emergency Management Performance Grant2012-139/30/2013 68,844 Federal 68,844 Total Public Safety$ 2,172,582$ 2,172,582 CWA 319 Grant2009-108/31/2013 405,291 Federal 247,672 Texas Historical Commission Grant2011-128/30/2013 21,934 Federal 21,934 Summer Food Grant2012-139/30/2013 140,000 Federal 140,000 Airport RAMP Grant2012-138/31/2013 50,000 State 50,000 Total Other$ 617,225$ 459,606 Grand Total$ 12,311,616$ 6,296,010 215 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 216 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROFILE OF DENTON ,297.411 ,297.411 2012- 13 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 of Denton and the Denton Chamber of Commerce joined forces in 1987 and entered into a The City of Denton is 97.411 square miles and formal agreement to establish a joint Economic strategically positioned within the Dallas/Fort Development Partnership (EDP). The EDP is charged Worth/Denton region, 37 miles northwest of Dallas with aggressively broadening the tax base, expanding and 35 miles northeast of Fort Worth. Located on the employment, and marketing Denton for economic Interstate 35 corridor at the intersection of I-35E and growth. I-35W, Denton is 18 miles from DFW International Airport and 15 miles north of Alliance Airport. The City of Denton enlisted TIP Strategies Inc. in 2003 Proximity to these major international transportation to assist in the formulation of an economic facilities gives Denton an unparalleled advantage. development action plan for the City. The contract for this work was sponsored by the City of Denton and With an estimated population of 117,397 Denton is a the following partners: the Denton Chamber of unique community in a high- Commerce, UNT, TWU, and the Denton Independent growth area, but with a long School District. history as the county seat and a major city in Denton County. It was founded in The City has been a driving force in organizing the 1857 so that residents would Denton County Transportation Authority (DCTA), the have a county seat near the only regional rail authority organized in a Texas center of the county. Our county that joins a highly historic downtown is the urban county with an heart of Denton; the square established transportation and surrounding streets are authority. During the ϭ¨««¤£ ¤µ¤±¸ £ ¸ £ ¨¦§³ summer of 2011 DCTA with residents and visitors who come there for work began light rail service and shopping, to dine, and to enjoy civic events, between Denton and theater and clubs with live music. Carrollton. The DCTA provides connectivity to Since the 19th century, Denton has been a major the Dallas Area Rapid higher education center. It is the home of two major Transit Authority (DART). state universities, the University of North Texas . UNT Denton has a growing has the most enrollments in the Dallas/Fort municipal airport with over 900 acres available for Worth/Denton region at more than 36,000 students. public/private investment. The airport recently TWU has an enrollment of over 14,000 students, and ¢¤«¤¡± ³¤£ ¨³² ΐ ¬¨««¨®³§ ϭ«¨¦§³ ®¯¤± ³¨®ȁ 4§¤ is a leader in health science and service related installation of a runway extension and taxiway gradates. lighting system at the Denton Airport greatly enhanced the safety of Denton-based and visiting Denton is rapidly becoming a major center for ¯¨«®³²ȁ #®³±®««¤£ ¡¸ &!!ȃ¢¤±³¨ϭ¨¤£ ¨± ³± ¥ϭ¨¢ medical services. Its two major hospitals, Denton control tower, the system provides pilots with three Regional Medical Center and Presbyterian Hospital of lighting intensities that enable safe runway Denton, have been joined by a wide range of specialty environments, day or night, regardless of weather hospitals, surgery and treatment centers, and conditions. The increased safety margins of the outpatient clinics. These facilities draw patients from control tower translate to increased visitors, all over North Texas and from southern Oklahoma. businesses, growth, and greater prosperity for Denton. 217 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 endless supply of cultural and entertainment Council-Manager opportunities. The Greater Denton Arts Council, Area Denton Community Theater, Black Box theatre, Bach 97.411 square-miles Society, UNT College of Music, UNT Dance and Drama Department, and TWU Dance and Theater Arts Date of Incorporation September 26, 1866 Department top the list. In addition, more than 100 festivals and events draw hundreds of thousands of Average Unemployment Rate (Denton visitors from outside the Denton area. County) 7.3% Denton offers a myriad of recreational activities. For Total City Full-Time Equivalents (FTE) boating enthusiasts, there are two large area lakes, 1,405.33 Lake Lewisville to the south and Lake Ray Roberts to By the Numbers: the north, both within 20 minutes of Denton. For race enthusiasts, Parks 30 Texas Motor Speedway, Parks Acreage which is part 1,209.86 of the NASCAR circuit, is just Libraries 16 miles south 3 of Denton on I-35W. The Library Circulation Items City of Denton 259,840 maintains 30 Fire Stations parks and open spaces and eight recreational 7 facilities that offer expansive leisure opportunities and appeal to everyone from rock climbers to jazz Fire Fighters enthusiasts. The City Parks and Recreation 152 Department has won the National Gold Medal Award for Excellence three times. In May 2003, Denton Police Stations opened Water Works Park, an Aquatics Center with 1 indoor and outdoor pools and a water recreation park 0®«¨¢¤ /¥ϭ¨¢¤±² - a partnership between the City of Denton and the 155 Denton Independent School District. Solid Waste Customers Community leaders are passionate about planning for 30,630 the future. Evidence of that is seen in their approach to light rail and transit-oriented development, and the Electric Meters Maintained 48,337 development through business, higher education and government partnerships. Street Lights 6,998 Lane Miles of Streets Maintained 1,249 Building Permits Issued (Total) 1204 Annual Water Production 6.8 Billion Gallons Miles of Water Main 565 Annual Wastewater Discharge 4.9 Billion Gallons Miles of Wastewater Main 501 218 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 219 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TOP 10 TAXPAYERS Organization #¤±³¨ϭ¨¤£ 6 «´¤ Columbia Medical Center of Denton (Denton Regional Hospital) $78,858,310 Paccar, Inc (Personal Property) $60,267,591 Inland Western Denton Crossing $48,545,001 Cypress Denton Station $41,777,266 Flowers Baking LLC $33,140,418 Verizon Southwest $28,442,640 HRA University Courtyard LLC $28,000,000 Enervest Operating LLC $27,968,770 DP Funding Corporation $26,292,705 Paccar, Inc (Real Property) $25,898,168 CERTIFIED VALUES BY PROPERTY CLASS Tangible Personal, Other 23% Single Family Undeveloped 44% 2% Commercial/ Industrial/ Utilities 21% Multi-Family 10% 220 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES COMBINED CERTIFIED PROPERTY VALUE 10-YEAR HISTORY Tax#¤±³¨ϭ¨¤£CombinedInc./-Dec.Percent of Levy YearAssessed ValueTax Ratein ValueCollected 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 ΏȁΕΗΘΖΔΑȁΘΒυΘΕȁΖΑυ ΑΏΐΑ͡ ΕǾΖΐΕǾΖΐΐǾΒΕΗ͡ ΏȁΕΗΘΖΔΓȁΖΔυȴȴ ȴȴ 0¤±¢¤³ ¦¤ µ ¨« ¡«¤ *´«¸Ǿ ΑΏΐΑȁ COMBINED CERTIFIED ASSESSED VALUES ΗǾΏΏΏ ΖǾΏΏΏ ΕǾΏΏΏ ΔǾΏΏΏ ΓǾΏΏΏ ΒǾΏΏΏ ΑǾΏΏΏ ΐǾΏΏΏ Ώ ΑΏΏΒ ΑΏΏΓ ΑΏΏΔ ΑΏΏΕ ΑΏΏΖ ΑΏΏΗ ΑΏΏΘ ΑΏΐΏ ΑΏΐΐ ΑΏΐΑ YEAR 221 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 $100Value Over (1) Value YearPropertyPropertyValue *ValuationPrior Year 2003$ 3,490,020,517$ 622,434,286$ 4,042,202,871$ 4,112,454,803$ 0.548159.48% 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% 20115,570,767,137841,607,8676,412,375,0046,503,285,5250.689752.25% 20125,703,149,6201,013,561,7486,716,711,368N/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®«« 222 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 « 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 ΑΏΐΐȃΐΑ͡ ΑΒǾΓΓΕǾΔΖΗΐȁΔΏυ͡ ΕǾΔΏΒǾΑΗΔǾΔΑΔ͡ ΏȁΕΗΘΖΔ͡ ΓΓǾΗΔΕǾΓΐΑ͡ ΕΗǾΒΏΑǾΘΘΏ ΑΏΐΑȃΐΒȴȴ͡ ΑΕǾΓΓΕǾΐΏΖΐȁΔΏυ͡ ΕǾΖΐΕǾΖΐΐǾΒΕΗ͡ ΏȁΕΗΘΖΔ͡ ΓΕǾΒΑΗǾΔΐΖ͡ ΖΑǾΖΖΓǾΕΑΓ 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 ΑΏΏΓ ΑΏΏΔ ΑΏΏΕ ΑΏΏΖ ΑΏΏΗ ΑΏΏΘ ΑΏΐΏ ΑΏΐΐ ΑΏΐΑ ΑΏΐΒ 223 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 8,887 Denton Independent School DistrictEducation 3,300 Diesel Trucks 2,100 Texas Woman's UniversityHigher Education 1,787 Denton CountyGovernment 1,554 Denton State SchoolMental Healthcare 1,500 City of DentonGovernment 1,300 FEMARegional HQ & Call Center612 up to 1,100 Presbyterian Hospital of DentonHospital/Healthcare 1,074 Denton Regional Medical CenterHospital/Healthcare 911 Thermadyne/Victor Equipment/TwecoWelding Equipment 600 JostensClass Ring Manufacturer 450 Sally Beauty International HeadquartersBeauty Supply Distributor 450 Flowers Baking CompanyBakery 450 Anderson MerchandisersDistribution 450 University Behavioral Health of DentonHospital/Healthcare 310 Texas Department of MHMRMental Healthcare 302 James Wood Auto ParkCar/Truck Sales/Service 300 Progressive Industries MHMRMental Healthcare 240 CBS MechanicalMechanical Contractor 220 Morrison MillingFlour Grain Mill 200 Integrated Alliance LPCall Center 200 United Copper IndustriesCopper Wire 196 Acme BrickBrick Manufacturing 185 Denton Rehab. and Nursing CenterRetirement/Rehabilitation 180 Keller WilliamsReal Estate 170 DeCrane Aerospace Precision PatternJet Interior Manufacturing 165 Tetra PackAseptic Packaging 150 Senior Care & Rehabilitation CenterRetirement/Rehabilitation 145 Safety Kleen SystemsChemical Recycling 140 The VintageRetirement/Nursing Home 140 Wells FargoFinancial Institution 134 Mayhill HospitalHospital/Healthcare 130 Good Samaritan Lake Forest VillageRetirement Center 130 Denton Good Samaritan VillageRetirement Center 125 Jim McNatt Toyota-DodgeVehicle Sales/Service 125 General Telemarketing InternationalCall Center 120 Ben E. Keith BeersDistributor 103 Business Air/Jetworks Air CenterFBO & Aircraft Sales, Paint & Interiors 101 North Texas HospitalHospital/Healthcare 100 Mayday Manufacturing/Tailwind TechAerospace Machined Parts 100 Hulcher ServicesRailroad Emergency Response 100 DATCUFinancial Institution 100 E InstructionInteractive Systems & Student Assmt. 100 3®´±¢¤Ȁ $¤³® #§ ¬¡¤± ®¥ #®¬¬¤±¢¤Ǿ ´¯£ ³¤£ *´«¸ ΕΓΔΕ *Retail employers not included 224 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 2010 113,383 2011 114,517 2012 115,662 2013 117,397 Population Growth Trend ΐΓΏǾΏΏΏ ΐΑΏǾΏΏΏ ΐΏΏǾΏΏΏ ΗΏǾΏΏΏ ΕΏǾΏΏΏ ΓΏǾΏΏΏ ΑΏǾΏΏΏ Ώ 3®´±¢¤Ȁ #¨³¸ ®¥ $¤³® 0« ¨¦ $¤¯ ±³¬¤³ 225 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 226 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM 201 3- 201 7 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. In January 2012, program was presented to the City Council. A Citizens Bond Advisory Committee (CBAC) was formed to provide public input concerning the proposed street improvement projects. The result of the CBAC and staff collaboration was presented as a bond package to the City Council. A vote is scheduled for November 2012. The proposed bond program involves the issuance of $20.4 million in general obligation bonds beginning in FY 2012-13, if approved by Denton residents. These bonds would be dedicated to improving the 227 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM CALENDAR 201 3- 1 7 March 2 7 General Fund Budget Kick-Off: Operating and Capital Improvement Program. April 30 $¤¯ ±³¬¤³ « ¡´£¦¤³² £´¤ ³® "´£¦¤³ /¥ϭ¨¢¤ Ȩ/¯¤± ³¨¦ £ #)0ȩȁ June 5 Preliminary Five Year Forecast Meeting with City Council. July 2 3 #¤±³¨ϭ¨¤£ appraisal rolls due from Denton Central Appraisal District. July 2 7 Proposed budget and CIP submitted to C¨³¸ #®´¢¨« £ ¯« ¢¤£ ® ϭ¨«¤ ¶¨³§ ³§¤ #¨³¸ 3¤¢±¤³ ±¸ȁ Submiss¨® ®¥ ¢¤±³¨ϭ¨¤£ ¯¯± ¨² « ±®««. August 2 City Council Budget Workshop. August 7 City Council Budget Workshop. August 21 Public hearing on budget and City Council Budget Workshop. August 28 City Council Budget Workshop. September 11 City Council adopts Capital Improvement Program budget. 228 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM (CIP) BUDGET TheCapitalImprovementProgram(CIP)representstheCity'splanfordevelopment.TheCIPisreviewedeachyearto±¤ϭ«¤¢³ changingpriorities,toprovideaframeworkforidentifyingcapitalrequirements,andtoassesstheimpactofcapitalprojectson operating budgets and the scheduling and coordination of related projects. TheCIPproposedbudgetappropriatesallavailableprogrammedfunds,plannedfundingfromothersources,andplanned issuancesof¤¶'¤¤± «/¡«¨¦ ³¨®Ȩ'/²ȩ"®£² £#¤±³¨ϭ¨¢ ³¤²ofObligation(COs).Availableprogrammedfundsinclude unspentbondproceeds,internalrevenuetransfersandoutsidecontributions.Internalrevenuetransfersandoutside contributionscomprisethebulkofplannedotherfunding.ProvidedbelowisasummaryofthetotalFY2012-13CIPproposed budget. Further CIP detail for planned issuances is provided in the following pages for each division. TOTALPLANNED PROGRAMMEDOTHERCOGOTOTAL 123 AVAILABLEISSUANCESISSUANCES DIVISIONFUNDINGADOPTED General Government$ 114,332,051$ -$ 9,155,000$ 4,080,000$ 127,567,051 Electric 41,484,102 3,104,302 40,000,000 - 84,588,404 Water 5,630,503 9,481,863 9,000,000 - 24,112,366 Wastewater 7,417,008 4,377,826 13,500,000 - 25,294,834 Solid Waste 6,559,743 361,000 7,811,000 - 14,731,743 Airport 615,265 - 2,000,000 - 2,615,265 TOTAL$ 176,038,672$ 17,324,991$ 81,466,000$ 4,080,000$ 278,909,663 1 Expected balance as of October 1, 2012 including approximately $91 million in Regional Toll Revenue (RTR) funds received for the Mayhill Road and Bonnie Brae Street expansion projects. 2 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® Ȩ#/²ȩ ²®«£ ¥®± ³§¤ %«¤¢³±¨¢Ǿ 7 ³¤±Ǿ 7 ²³¤¶ ³¤±Ǿ 3®«¨£ 7 ²³¤ £ !¨±¯®±³ £¨µ¨²¨®² ±¤ ²¤«¥ȃ²´¯¯®±³¨¦ from revenues associated with these operations. Utililty System Revenue Bonds were previously sold for the Electric, Water and 7 ²³¤¶ ³¤± ´³¨«¨³¨¤²Ǿ ¡´³ #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® Ȩ#/²ȩ ±¤ ®¶ ´³¨«¨¹¤£ £´¤ ³® ³§¤ ²´¡²³ ³¨ « ¢®²³ ² µ¨¦² ²²®¢¨ ³¤£ ¶¨³§ ³§¨² ϭ¨ ¢¨¦ ¬¤³§®£ȁ 3 2¤¯±¤²¤³² ϭ¨±²³ £¤¡³ ² «¤ ²²®¢¨ ³¤£ ¶¨³§ ¯±®¯®²¤£ ͡ΑΏȁΓ ¬¨««¨® ¡®£ ¯±®¦± ¬ ¶§¨¢§ ¶¨«« ¡¤ ¢®²¨£¤±¤£ ¡¸ ³§¤ µ®³¤±² ¨ November 2012. 229 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES EXECUTIVE SUMMARY GENERAL GOVERNMENT CAPITAL IMPROVEMENT PROGRAM 201 3- 1 7 CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY 4§¤ '¤¤± « &´£ &9 ΑΏΐΒȃΐΖ ϭ¨µ¤ȃ¸¤ ± #)0 ¨¢«´£¤² ³± ²¯®±³ ³¨®Ǿ µ¤§¨¢«¤²Ǿ ¡´¨«£¨¦ ¯±®©¤¢³²Ǿ ¯®«¨¢¤ £ ¨±¯®±³ 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 201 2-13 include Bonnie Brae and Mayhill widening; ³± ¥ϭ¨¢ ²¨¦ «¨¹ ³¨®ǿ ±¤¢®²³±´¢³¨® ®¥ ®³§¤± ¬¨²¢¤«« ¤®´² ±® £¶ ¸² £ ±¤²¨£¤³¨ « ²³±¤¤³²ȁ 2. Building Projects The FY 201 ΑȃΐΒ ¡´¨«£¨¦ ¯±®©¤¢³² ¨¢«´£¤ ¥ ¢¨«¨³¸ ¬ ¨³¤ ¢¤ ¯±®¦± ¬ ¥®± ϭ«®®±¨¦Ǿ ±®®¥ replacements and heating, ventilation and air conditioning (HVAC) systems. The program emphasizes projects that will improve the overall public health and safety of city owned facilities. 3. Police/ Animal Control Resources are included to begin construction of an animal care and adoption center. A police training facility is programmed as well. 4. Vehicles Resources are included to fund vehicle replacements for FY 201 2-13. An additional medic unit is planned for FY 2012- 13. 5. Airport 2012-13. The land acquisition will allow continued development and expansion of the airport. . 230 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 231 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 2012-13 TransStreets$ 4,000,000 TransPublic Art 80,000 Trans4± ¥ϭ¨¢ 3¨¦ «² 1,100,000 AirportLand Acquisition 2,000,000 PoliceTraining Facility 1,000,000 FleetVehicles and Vehicle Replacements 3,000,000 Build/EquipFacility Maintenance Program** 1,500,000 PoliceAnimal Care and Adoption Center 2,555,000 TransMatching Funds for Road Improvements - VariousFuture GO Bond Program - TOTAL$ 15,235,000 General Obligation Bonds - New$ 4,080,000 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 11,155,000 Grand Total$ 15,235,000 ȴ$®¤² ®³ ±¤ϭ«¤¢³ !µ ¨« ¡«¤ 0±®¦± ¬¬¤£ &´£² ®± ®¦®¨¦ ¢ ¯¨³ « ¯±®©¤¢³²ȁ ** Facility Maintenance Program is for HVAC, Flooring, Roof Replacements and Facility Improvements. 232 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT* CASH REQUIREMENTS 2013-14 2014-15 2015-16 2016-17 TOTAL $ 4,000,000$ 4,000,000$ 4,000,000$ 4,000,000$ 20,000,000 80,000 80,000 80,000 80,000 400,000 - - - - 1,100,000 - - - - 2,000,000 - - - - 1,000,000 2,000,000 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 - - - - 2,555,000 9,000,000 - - - 9,000,000 - - 10,000,000 10,000,000 20,000,000 $ 16,580,000$ 8,080,000$ 18,080,000$ 18,080,000$ 76,055,000 $ 4,080,000$ 4,080,000$ 14,080,000$ 14,080,000$ 40,400,000 12,500,000 4,000,000 4,000,000 4,000,000 35,655,000 $ 16,580,000$ 8,080,000$ 18,080,000$ 18,080,000$ 76,055,000 233 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 234 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES EXECUTIVE SUMMARY UTILITIES CAPITAL IMPROVEMENT PROGRAM 201 3- 2017 CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY 4§¤ ϭ¨²¢ « ¸¤ ± 2013-17 Utilities CIP totals $504.5 million as compared to $340.5 million in the 2012-16 CIP. The total 2013-17 #)0 ±¤ϭ«¤¢³² ͡ΐ64.0 million increase compared to the 2012-16 CIP. A comparison of the 2013-17 and 2012-16 CIP, by department, is shown below: FY 2013-17 FY 20 12-16 Electric $302.2 million $171.8 million Water 86.9 million 64.2 million Wastewater 85.3 million 77.8 million Solid Waste 30.1 million 26.7 million Utilities Total $504.5 million $340.5 million 5-year CIP increased by $130.4 million compared to the 2012-16 CIP, primarily the result of a $48.3 million increase related to transmission substations and a $56.7 million increase related to transmission line projects for the 69 and 138 Kv system upgrades. 5-year CIP increased by $22.7 million, primarily due to the addition of $11.0 million for upgrades to the Lake Lewisville treatment plant, and a $5.6 million increase for transmission line improvements. 5-year CIP increased by $7.5 million due primarily to the addition of $5.4 million for replacements and improvements to line infrastructure and $2.1 million for wastewater treatment plant improvements. Solid Waste 5-year CIP increased by $3.4 million, primarily the result of ££¨³¨® « ͡ΐȁΘ ¬¨««¨® ¥®± « £ϭ¨«« capital projects, $0.9 million for a grease and grit trap facility, and a $0.9 million increase for vehicle and equipment purchases. The 5-year CIP includes $9.8 million for vehicles, and $4.4 million for equipment. 235 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ELECTRIC UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2012-13 1Automated Meter Reading$ 2,955,487 3Building Construction 40,000 7Communications Equipment 445,000 8Contingency 300,000 13Distribution Substations 10,139,000 14Distribution Transformers 1,778,214 19Feeder Extensions & Improvements 8,883,548 25New Residential & Commercial 3,131,025 28Over to Under Conversions 350,000 32Power Factor Improvement 180,234 40Street Lighting 139,594 43Tools & Equipment 136,000 45Transmission Lines 35,050,000 46Transmission Substation 20,348,000 50Vehicles 712,302 TOTAL$ 84,588,404 Revenue$ 3,104,302 Available Programmed Funds** 41,484,102 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 40,000,000 Grand Total$ 84,588,404 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. 236 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ELECTRIC UTILITY CASH REQUIREMENTS 2013-142014-152015-162016-17TOTAL $ 2,677,921$ 2,681,313$ 2,850,695$ 425,802$ 11,591,218 950,000 - - - 990,000 275,000 335,000 290,000 285,000 1,630,000 300,000 300,000 300,000 300,000 1,500,000 9,760,000 8,419,000 4,834,000 4,303,000 37,455,000 1,863,178 1,952,201 2,045,285 2,142,431 9,781,309 10,170,500 9,288,000 7,495,000 6,968,700 42,805,748 3,289,313 3,480,361 3,521,918 3,388,723 16,811,340 350,000 350,000 350,000 350,000 1,750,000 180,000 182,500 185,000 187,500 915,234 159,500 167,100 173,500 180,450 820,144 85,000 85,000 85,000 85,000 476,000 22,000,000 21,055,000 7,820,000 4,290,000 90,215,000 32,622,000 10,180,000 11,290,000 6,870,000 81,310,000 226,000 951,064 845,898 1,421,015 4,156,279 $ 84,908,412$ 59,426,539$ 42,086,296$ 31,197,621$ 302,207,272 $ 2,571,000$ 3,288,064$ 3,174,898$ 3,741,015$ 15,879,279 22,337,412 16,138,475 8,911,398 7,456,606 96,327,993 60,000,000 40,000,000 30,000,000 20,000,000 190,000,000 $ 84,908,412$ 59,426,539$ 42,086,296$ 31,197,621$ 302,207,272 237 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 *CATEGORY2012-13 2Booster Station$ 480,000 7Communications Equipment 35,000 12Distribution System Upgrade 7,105,503 17Elevated Storage 5,595,000 18Engineering 60,000 20Field Services Replacement 2,003,742 24Miscellaneous 1,025,000 27/¥ϭ¨¢¤ &´±¨³´±¤ȝ#®¬¯´³¤±ȝ%°´¨¯¬¤³ 64,000 29Oversize Lines 200,000 36Replacement Lines 800,000 38State Highway Relocations 4,955,000 42Taps, Fire Hydrants, Meters 936,121 43Tools & Equipment 40,000 45Transmission Lines - 48Plant Improvements 465,000 50Vehicles 348,000 TOTAL$ 24,112,366 Revenue$ 9,481,863 Available Programmed Funds** 5,630,503 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 9,000,000 Grand Total$ 24,112,366 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. 238 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WATER UTILITY CASH REQUIREMENTS 2013-142014-152015-162016-17TOTAL $ 4,150,000$ -$ -$ -$ 4,630,000 174,000 - - - 209,000 3,137,520 - - - 10,243,023 - - - - 5,595,000 - - - - 60,000 1,241,299 1,408,793 1,539,934 1,424,213 7,617,981 25,000 25,000 25,000 25,000 1,125,000 - - - - 64,000 200,000 200,000 200,000 200,000 1,000,000 1,200,000 1,900,000 2,300,000 2,700,000 8,900,000 6,823,692 5,127,000 2,500,000 2,500,000 21,905,692 1,102,926 1,170,573 1,251,602 1,308,557 5,769,779 25,000 10,000 55,000 10,000 140,000 - 1,000,000 2,600,000 1,950,000 5,550,000 760,000 20,000 1,020,000 10,020,000 12,285,000 425,000 299,000 176,000 588,000 1,836,000 $ 19,264,437$ 11,160,366$ 11,667,536$ 20,725,770$ 86,930,475 $ 5,275,225$ 8,060,366$ 6,517,536$ 8,075,770$ 37,410,760 489,212 100,000 150,000 650,000 7,019,715 13,500,000 3,000,000 5,000,000 12,000,000 42,500,000 $ 19,264,437$ 11,160,366$ 11,667,536$ 20,725,770$ 86,930,475 239 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 *CATEGORY2012-13 5Collection System Upgrade$ 10,963,008 16Drainage Improvements 380,000 20Field Services Replacement 1,333,500 21)ϭ¨«³± ³¨®ȝ)ϭ«®¶ 2,000,000 24Miscellaneous 1,050,000 27/¥ϭ¨¢¤ &´±¨³´±¤ȝ#®¬¯´³¤±ȝ%°´¨¯¬¤³ 49,000 29Oversize Lines 200,000 36Replace Lines 1,357,036 38State Highway Relocations 2,214,000 42Taps, Fire Hydrants, Meters 108,290 43Tools & Equipment 65,000 477 ²³¤¶ ³¤± %¥ϭ«´¤³ 2¤´²¤ 25,000 48Plant Improvements 4,909,000 50Vehicles 641,000 TOTAL$ 25,294,834 Revenue$ 4,377,826 Available Programmed Funds** 7,417,008 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 13,500,000 Grand Total$ 25,294,834 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. 240 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WASTEWATER UTILITY CASH REQUIREMENTS 2013-142014-152015-162016-17TOTAL $ 8,211,812$ 3,305,185$ 1,845,704$ 1,973,895$ 26,299,604 30,000 55,000 380,000 380,000 1,225,000 1,118,000 - - - 2,451,500 1,500,000 1,500,000 1,500,000 1,500,000 8,000,000 25,000 25,000 25,000 25,000 1,150,000 - - - - 49,000 200,000 200,000 200,000 200,000 1,000,000 2,294,798 3,873,925 4,622,646 4,672,825 16,821,230 3,824,608 3,852,000 1,200,000 1,200,000 12,290,608 108,290 108,290 108,290 108,290 541,450 63,000 90,000 100,000 115,000 433,000 25,000 25,000 25,000 25,000 125,000 6,478,130 135,325 68,000 70,000 11,660,455 626,000 1,116,000 330,000 522,000 3,235,000 $ 24,504,638$ 14,285,725$ 10,404,640$ 10,792,010$ 85,281,847 $ 4,253,218$ 5,148,540$ 5,693,936$ 5,953,115$ 25,426,635 251,420 637,185 210,704 338,895 8,855,212 20,000,000 8,500,000 4,500,000 4,500,000 51,000,000 $ 24,504,638$ 14,285,725$ 10,404,640$ 10,792,010$ 85,281,847 241 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SOLID WASTE * CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS **CATEGORY 2012-13 6Commercial Collections$ 370,000 11$¨²¯®² « ȝ , £ϭ¨«« 4,415,000 24Administration 900,000 34Recycling 141,000 37Residential Collections 260,000 43Equipment 250,000 50Vehicles 1,836,000 TOTAL$ 8,172,000 Revenue$ 361,000 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 7,811,000 Grand Total$ 8,172,000 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. 242 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SOLID WASTE * CASH REQUIREMENTS 2013-14 2014-15 2015-16 2016-17 TOTAL $ 130,000$ 240,000$ 150,000$ 260,000$ 1,150,000 2,175,000 1,930,000 1,580,000 1,550,000 11,650,000 - - - - 900,000 155,000 160,000 165,000 170,000 791,000 270,000 280,000 290,000 300,000 1,400,000 250,000 1,550,000 1,070,000 1,250,000 4,370,000 1,584,000 2,316,000 2,069,000 2,002,000 9,807,000 $ 4,564,000$ 6,476,000$ 5,324,000$ 5,532,000$ 30,068,000 $ 204,000$ 296,000$ 244,000$ 382,000$ 1,487,000 4,360,000 6,180,000 5,080,000 5,150,000 28,581,000 $ 4,564,000$ 6,476,000$ 5,324,000$ 5,532,000$ 30,068,000 243 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 244 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET AND INVESTMENT POLICIES BUDGET ADMINISTRATION AND DEVELOPMENT I. Budget Period A. Establishment of Fiscal Year. The City of Denton's fiscal year shall begin on October 1 and end on September 30. B. Term of Appropriations. "All appropriations that have not been expended or lawfully encumbered shall lapse at the end of the budget year". (Charter Section 8.06) II. Budget Development A. Determining Council Priorities. "The budget shall provide a complete financial plan for the fiscal year, and the budget shall be prepared on the basis of policy priorities defined by the Council for the City Manager at least one hundred twenty (120) days before the end of the fiscal year." (Charter Section 8.03) B. Budget Prepared from Departmental Requests. The City of Denton departments shall prepare budgetary decision packages in a manner directed by the City Manager. Department directors shall indicate funding priorities. C. Deadline for Budget Submission. "At least thirty (30) days before the date the governing body of the municipality makes its tax levy for the fiscal year." (Charter Section 8.03, revised 2006) D. Public Hearing on Budget. "The Council shall hold a public hearing on the proposed budget. Any taxpayer of the municipality may attend and may participate in the hearing, which shall be set for a date after the 15th day after the date the proposed budget is filed with the City Secretary but before the date the City Council makes its tax levy. The Council shall provide for public notice of the date, time, and location of the hearing. In addition to this notice, the City Council shall publish notice before the public hearing related to the budget in at least one newspaper of general circulation in Denton County. This notice shall be published no earlier than the thirtieth or later than the tenth day before the date of the public hearing. The City Council shall provide such other notice as may be required by state and all other applicable law. The City Council may make such changes in the budget that it considers warranted by the law or by the best interests of the municipal taxpayers and may increase or decrease the items of the budget provided the total proposed expenditures shall not exceed the total anticipated revenue." (Charter Section 8.04) E. Truth in Taxation. Budget development procedures will be in conformance with the State law outlined in the Truth in Taxation process. In the event of a tax increase, notices will be provided and public hearings held in conformance to this State law. F. Adoption of Budget. "The budget shall be finally adopted by the favorable votes of at least a majority of all members of the Council after the conclusion of the public hearing. Should the Council take no final action at the conclusion of the public hearing and before the end of the fiscal year, the budget as submitted by the City Manager shall be deemed to have been finally adopted by the Council." (Charter Section 8.05) G. Budget, a Public Record. The budget, budget message, and all supporting schedules shall be a public record in the office of the City Secretary open to public inspection. The City Manager shall prepare sufficient copies of the budget and budget message for distribution to interested persons. 245 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. For programs within the General Fund, the City shall establish and maintain fees for those cost activities to be supported by the user. For each supported activity, the City shall establish the level of support 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. 246 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. 247 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 with the Tex 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 eed the average rate of return on U.S. Treasury b days. The yield of an equally weighted, rolling twelve month moving average of one year U.S. Treasury bill portfolio shall Six-month U.S. Treasury bill information is derived from the Federal Reserve Statistical Release H.15 for constant maturities. A secondary objective will be to obtain a yield equal to or in excess of a local government investment pool or money market mutual fund. The first measure of success in this area will be the attainment of enough income to offset inflationary increases. Although will follow -b). The Investment Officers shall avoid any transactions that might impair public con 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). 248 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, reserve funds for outstanding utility system revenue bonds, as well as some, but not necessarily all, bond proceeds, grants, gifts and endowments. This portfolio is maintained to meet anticipated daily 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 twelve month moving average yield on a one year 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. 249 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 4. Trust and Escrowed Funds & Security Deposit Strategy Funds that are held outside the City by a trust or escrow agent or as a security deposit but belonging to the City are governed by their respective trust, escrow, or security deposit 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. 250 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. 251 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. 252 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). 253 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 254 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. 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. RAMP Routine Airport Maintenance Program. Reserve. An account to use to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Residual Equity Transfers. Non-recurring or non routine transfers of equity between funds. Return on Investment. Return on Investment (ROI) involves the transfer of funds from the Utility System Fund to the General Fund on the discretionary basis, which shall not be more than six percent (6%) of the net investment. Current ROI is based on 3.5% of rate revenue. The intent of the discretionary transfer is to reimburse the citizenry by contributing revenues to the General Fund, thereby easing the ad valorem tax burden. Revenue Bonds. Bonds whose principal and interest are payable exclusively from earnings of an Enterprise Fund. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the Enterprise Fund's 255 property. DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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. less current liabilities and outstanding encumbrances. 256 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 12/2012