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2013-227
%(+$1$%$1$-"$%.1, 2013227 AdditionalFileExists AdditionalFileContainsRecordsNotPublic,AccordingtothePublicRecords Act Other %(+$2#§º«(´¯º¯§²¹ AmendedbyOrdinanceNo.201333712/17/13JR AmendedbyOrdinanceNo.201409104/01/14JR AmendedbyOrdinanceNo.201425608/19/14JR ORDINANCE NO. 2013 -227 AN ORDINANCE OF THE CITY OF DENTON, TEXAS, ADOPTING THE FISCAL YEAR 2013 -2014 ANNUAL PROGRAM OF SERVICES (BUDGET) AND THE CAPITAL IMPROVEMENT PROGRAM OF THE CITY OF DENTON, TEXAS, FOR THE FISCAL YEAR BEGINNING ON OCTOBER 1, 2013, AND ENDING ON SEPTEMBER 30, 2014; 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 2013 -2014 (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 20, 2013, and all interested persons were given an opportunity to be heard for or against any item thereof; and WHEREAS, on July 22, 2013, the Public Utilities Board recommended the utility operations budgets and capital improvements to be constructed during the coming year; and WHEREAS, the City Manager has furnished a copy of the Planning and Zoning Commission's recommended general obligation bond capital improvements to each member of the City Council prior to the beginning of the Budget year and as provided by Section 10.03(6) of the City Charter; NOW, THEREFORE, THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS: SECTION 1. The findings and recitations contained in the preamble of this Ordinance are incorporated herein by reference. SECTION 2. The Budget for the City of Denton, Texas, for the fiscal year beginning on October 1, 2013, and ending on September 30, 2014 prepared by the City Manager and filed with the City Secretary, as amended by the City Council, is hereby approved and adopted, a copy of which Budget is attached hereto and incorporated by reference herein. funds: SECTION 3. The City Council hereby appropriates from available resources to the following General Fund $99,035,260 General Debt Service Fund 44,277,495 Electric Fund 168,359,750 Water Fund 42,905,805 Wastewater Fund 30,327,234 Solid Waste Fund 26,312,990 Airport Fund 2,779,363 111 1 Pill � 11111 111�11111 111111 11g, r Technology Services Fund 8,862,772 Materials Management Fund 9,927,952 Fleet Management Fund 13,725,975 Risk Retention Fund 3,020,448 Health Insurance Fund 25,355,219 Engineering Services Fund 4,067,969 Street Improvement Fund 8,204,203 Recreation Fund 2,086,848 Tourist and Convention Fund 1,916,777 Police Confiscation Fund 446,730 Traffic Safety Fund 1,479,740 Parks Gas Well Fund 140,500 Tree Mitigation Fund 50,000 Public Education Government Fund 745,750 McKenna Trust Fund 47,000 Police Donations Fund 7,500 Fire Donations Fund 2,000 Animal Donations Fund 170,000 Park Land Dedication Trust Fund 1,072,000 Park Development Trust Fund 1,704,219 Downtown Reinvestment Fund 150,000 Total Operating Expenditures $497,181,499 Grant Program 4,766,074 Capital Improvements Program 323,657,313 TOTAL EXPENDITURES 825,604.886 SECTION 4. The City Council approves the capital improvements proposed to be constructed during the forthcoming year, which are incorporated in the 2013 -2014 Budget. SECTION 5. The Budget includes certain unlisted, authorized and unpaid encumbrances from the prior fiscal year to be carried over to the 2013 -2014 Budget as determined by the City Manager or his designee. SECTION 6. The City Council hereby ratifies all prior transfers made under the direction of the City Manager for the current and prior fiscal years pursuant to Article VIII, Section 8.07 of the City Charter of the City of Denton. At anytime during the fiscal year, the City Manager may transfer any part of the unencumbered appropriation balance or the entire balance thereof between programs or general classifications or expenditures within a fund that has been appropriated by the City Council. For the purpose of this Ordinance, the City Council defines an organizational unit as set forth in Article VIII, Section 8.07 of the City Charter, to be a fund that has been appropriated by the City Council. SECTION 7. The City Manager, or his designee, shall cause copies of the Budget to be filed with the City Secretary, County Clerk of Denton County, and the State Comptroller of Public Accounts in Austin, Texas, and shall post a copy of the Budget as hereby adopted on the City's Internet website in accordance with applicable law. PAGE 2 SALegal \Our Documents \0rdinances\13 \Budget 2013 -2014 Ord.docx 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 17th day of September 2013, at which meeting a quorum was present and the meeting was held in accordance with the provisions of Tex. Gov't Code § 551.001, et. seq. The City Secretary is hereby directed to record this Ordinance and the vote to adopt the Budget. 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 2013. MARK A. w ,o RROUGHS, MAYOR ATTEST: JENNIFER WALTERS, CITY SECRETARY APPP.OVI:D AS TO LEGAL FORM:. ANITA BURGESS, CITY BY: Council Member ATTORNEY Mark A. Burroughs, Mayor Pete Kamp, Mayor Pro -Tem Dalton Gregory Jim Engelbrecht Joey Hawkins Kevin Roden James King PAGE 3 Voted For Voted Against , General Fund $ 88\765,471 $ 94,320,286 $ 93,766,252 * 99,03s,260 General Debt Service Fund 39,7s9,903 40,462,208 40\526,010 44,277,495 Electric Fund 132.461.227 158,e87,525 158,140,58e 168,359.750 Water Fund 39.656,473 43.867,930 42.539.724 42'905.805 Wastewater Fund 24,e54,688 28,252.+07 27.+92.465 30.327,234 Solid Waste Fund 22.74*.07* 25.1*7.589 24,267.123 26,353'035 Airport Fund 2.056,903 2.*92.925 2.138,560 2.779,363 Technology Services Fund 7,900,249 8,972.*73 8,972.349 8,862,772 Materials Management Fund s'ras'*on r.mB,aaa 7,438,866 v'vzr.ysa Fleet Management Fund 9,919.782 12'867,975 11.421,213 13.776,595 Risk Retention Fund 2'547.47e 2'719,945 2,626,390 3.020,*48 Health Insurance Fund 20,760.*76 21,812'160 20.956,648 25,355,219 Engineering Services Fund - - ' 4,223.1*4 Street Improvement Fund 7,067.476 7,158.77* 7,158,774 8,204,203 Recreation Fund 1,605.350 1,950.3*8 /'aos.aza 2,086,848 Tourist & Convention Fund 1,561.592 1.508.740 1,85s'129 1,916,777 Police Confiscation Fund 387,237 1e5.500 301,900 452'200 Traffic Safety Fund 859.432 913.200 v*e.ors 1,608,000 Parks Gas Well Fund 3so.000 aoO,ouo 794,500 /sa.soo Muoeouoeouxmnd,m 2,784,929 984J91 1,026,363 4070,751 TOTAL OPERATING RESOURCES $ +11.873,420 $ *60,843'5*2 $ *54,196,2*8 $ 497'=6,3=1 Grant Program 2,839,382 6,296,010 3.769'2*7 4,766,074 Capital Improvements Program m 60eBS0t061 27R,909,663 78.118.439 121,617,111 TOTAL RESOURCES n +75.562'863 $ 74*0*9.215 * 536,083'93* » 826,119.738 General Fund * 87,353,3e7 * 9*,320,286 $ e3J66,252 * 9e,035,260 General Debt Service Fund 39,214,545 39,*13,999 39,706,50e 44,277,495 Electric Fund 128.773.530 158,987,525 158,140,589 168,359.750 Water Fund 36,745.030 43'867,930 42'472'*26 42'905'805 Wastewater Fund za.nav'aso 28,252.407 27,*92,465 30,327.23+ Solid Waste Fund 22,735.300 25,124,689 24,267.123 26,312,990 Airport Fund 1.659,771 2.492.925 2.138,560 2.779'363 Technology Services Fund 7.900.249 8,972.973 8,972.3*9 8,862'772 Materials Management Fund 5'698,693 7.+38,86* r.^ou000 9'927.9s2 Fleet Management Fund 9.667,751 12.819.861 11'1*7,161 o'rzs.yrs Risk Retention Fund 2.270.491 2.719,9*5 2'607,045 3'020.+*e Health Insurance Fund zo.rao.ar* 21'812'160 20,956.648 25.355.219 Engineering Services Fund - ' ' 4,067'969 Street Improvement Fund 6,075.534 7.158,774 7.15e.77* 8,204,203 Recreation Fund 1.605'350 1'950.348 1,805.318 2.086,848 Tourist a Convention Fund 1.300.e79 1,508.740 1.508,740 1.916,777 Police Confiscation Fund 128,474 155.000 150.500 446.730 Traffic Safety Fund 759,4e1 896,505 893.209 1.479,7+0 Parks Gas Well Fund 350,000 800,000 794,500 140,500 Mmcn|\an*ouopunuo(l) 2.451,918 5942427 674AL1 3,948,469 TOTAL OPERATING EXPENDITURES $ my.x^uao« $ +59.787.360 $ 4S2.091'1*2 $ *97'1131.*99 Grant Program e.839.382 6.2e6,010 3.769,247 4,766,07+ Capital Improvements Program w 60,850,061 278,909,663 78,118,439 323,657,313 TOTAL EXPENDITURES $ 463'030.127 $ 7*4,993.033 $ 533'*78,828 $ 825.604,886 mmscel|aoemm Funds include the Tree Mitigation Fund, Public Education Government Fund, McKenna Trust Fund, Downtown Tax Increment Reinvestment Zone Fund, Westpom Tax Increment Reinvestment Zone Fund, Miscellaneous Special Revenue Funds, Park Land Dedication Trust Fund, Park Development Trust Fund, Non-Airport Gas Well Fund, and Downtown Reinvestment Fund. (')FY 2013-14 Proposed Budget includes approximately $83 million in unspent Regional Toll Revenue (RTR) m^us received for the Mayhill Road and Bonnie Brae Street expansion projects (total received was approximately $91 million). TOC City of Denton Annual Program of Services TOC CITY OF DENTON ADOPTED NNUAL P ROGRAM OF S ERVICES A 2013-14 AS APPROVED BY THE MAYOR AND CITY COUNCIL IN ACCORDANCE WITH SB 656 rd PASSED DURING THE 83 LEGISLATIVE SESSION CITY COUNCIL RECORD VOTE The members of the governing body voted on the adoption of the budget as follows: FOR: Mark A. Burroughs, Mayor; Pete Kamp,Mayor Pro Tem and Council Member At Large Place 5; Kevin Roden, Council Member District 1; Dalton Gregory, Council Member District 2; Jim Engelbrecht, Council Member District 3; Joey Hawkins, Council Member District 4; and James King, Council Member At Large Place 6. AGAINST: None. PRESENT and not voting: None. ABSENT: None. ON SEPTEMBER 17, 2013 This budget will raise more revenue from property taxes than last year’s budget by an amount of $1,810,682, which is a 3.91 percent increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $1,202,783. Tax Rate Fiscal Effective M&O Property Tax Rate Effective Tax Rate Rollback Tax Rate Debt Rate Year Tax Rate 2013-14 .68975 .68872 .59725 .73528 .21495 2012-13 .68975 .68046 .58969 .73218 .21887 Municipal Debt Obligations – Principal & Interest Tax Supported Revenue SupportedTotal $154,025,379 $557,651,445 $711,676,824 1 City of Denton TOC Annual Program of Services PREPAREDBY: SpecialThankstoourPublicCommunicationsOffice 2 City of Denton Annual Program of Services TOC V ISION ȏ Destination$¤³®Ȑ M ISSION ȏ$¤£¨¢ ³¤£toQuality3¤±µ¨¢¤Ȑ ALUES V ȏ7¤# ±¤Ȑ 3 City of Denton TOC Annual Program of Services \[Typetext\]CITYOFDENTON ELECTEDOFFICIALS MarkA.Burroughs KevinRodenDaltonGregoryJimEngelbrecht JoeyHawkinsPeteKampJamesKing 4 City of Denton Annual Program of Services TOC CityofDentonVoterDistrictMap 4/2012 5 City of Denton Annual Program of Services TOC CITYOFDENTON CURRENTORGANIZATIONALCHART Citizens City Council Boards, Commissions, & CommitteesCity Attorney Municipal Judge City Manager Assistant City ManagerAssistant City ManagerAssistant City ManagerAssistant City Manager Administrative ServicesElectric OperationsParks & RecreationFire Environmental ServicesPlanning & DevelopmentPolice City Manager's Office Water/Wastewater Utilities City SecretaryBuilding InspectionsAnimal Services ReprographicsWater OperationsCommunity Improvement ServicesSolid Waste Operations Public CommunicationsWastewater OperationsSocial Services / Community DevelopmentTransportation FinanceDrainageGas Well Review Fleet Services StreetsEconomic Development Accounting/Budget/TreasuryFacilities Management Traffic/Street LightingPIO/Intergovernmental Relations Municipal CourtAirport Materials ManagementEngineering & Development Services Customer Service Human Resources Risk Management/Health Ins. Technology Services Library 6 City of Denton Annual Program of Services TOC CITYOFDENTON BOARDS,COMMISSIONS,ANDCOUNCILCOMMITTEES ADVISORYBOARDSJUDICIALORQUASIJUDICIALBOARDS CITYCOUNCILCOMMITTEES 7 City of Denton Annual Program of Services TOC 8 City of Denton TOC Annual Program of Services 9 City of Denton Annual Program of Services TOC 10 City of Denton Annual Program of Services TABLEOFCONTENTS 201314 MANAGER'SMESSAGEANDREADER'SGUIDE STRATEGICPLAN BUDGETOVERVIEW 11 City of Denton Annual Program of Services TOC FINANCIALSUMMARY GENERALFUND NeighborhoodServices PublicSafety Transportation 12 City of Denton TOC Annual Program of Services Administrative&CommunityServices GENERALDEBTSERVICEFUND ELECTRICFUND WATERFUND WASTEWATERFUND SOLIDWASTEFUND AIRPORTFUND 13 City of Denton Annual Program of Services TOC TECHNOLOGYSERVICESFUND MATERIALSMANAGEMENTFUND FLEETMANAGEMENTFUND RISKRETENTIONFUND HEALTHINSURANCEFUND ENGINEERINGSERVICESFUND STREETIMPROVEMENTFUND RECREATIONFUND MISCELLANEOUSFUNDS 14 City of Denton Annual Program of Services TOC STATISTICALINFORMATION CAPITALIMPROVEMENTPROGRAM FINANCIALPOLICIES GLOSSARY 15 City of Denton TOC Annual Program of Services 16 City of Denton Annual Program of Services TOC 17 City of Denton Annual Program of Services TOC 18 City of Denton Annual Program of Services TOC 215E.MCKINNEYΘDENTON,TEXAS76201Θ(940)3498200ΘFAX(940)3497206 September 17, 2013 TO THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL: Pursuant to provisions of the City Charter and on behalf of the staff, I respectfully submit to you the FY 2013-14 Budget. The Budget has been developed to accomplish the goals and objectives that were outlined in the City of Denton’s Strategic Plan which was updated in September 2013. The Strategic Plan addresses five Key Focus Areas (KFA’s): 1. Organizational Excellence 2. Public Infrastructure 3. Sustainable Economic Development and Environmental Stewardship 4. Safe, Livable, and Family Friendly Community, and 5. Partnerships and Regional Leadership. In May 2013, the City Council discussed the Strategic Plan and priorities for the FY 2013-14 budget. As a result of this discussion, the FY 2013-14 Strategic Plan and performance indicators have been prepared to accompany this budget. This document serves as a foundation for the development of this budget, and accordingly, enhancements to programs and/or funding is specifically discussed in the context of the Strategic Plan. While this budget continues to make strides to implement the Strategic Plan, there are many objectives which will take several years to achieve. As such, the FY 2013-14 Budget continues to allocate available resources according to the City's long-term financial plan to achieve our goals. While revenues continue to grow, the pace of growth in the General Fund for FY 2013-14 is slightly slower than in recent years. Sales tax revenues are expected to be approximately 1.3% above the prior fiscal year for FY 2012-13 and estimated to grow at a rate of 4.2% for FY 2013- 14. Franchise fees are expected to grow by 4.4% or $624,339 in FY 2013-14, and all of this growth is proposed to be transferred to the Street Improvement Fund. Property values continue to recover from recessionary levels with an increase of 3.81% over the prior year tax roll. Together with the expenditure reductions and cost containment strategies that have been made in prior years, the City of Denton continues to make positive progress on implementing our Strategic Plan. 19 City of Denton Annual Program of Services TOC This budget continues to give top priority to increasing funding for maintaining and repairing streets throughout the City. In 2011, the Strategic Plan specifically identified improving our street infrastructure as a major goal. In response to this goal, the FY 2011-12 Budget created the Street Improvement Fund to provide a dedicated mechanism to account for street maintenance and improvement activities. Additionally, the 2012 Bond Election for street maintenance was approved by the voters and the first $4.0 million of this $20.4 million authorization was issued in 2013. The total operating funding for street maintenance has increased from $4.36 million in FY 2008-09 to $7.90 million for FY 2013-14. Compared to FY 2012-13, revenue is projected to increase by $745,429 from $7,158,774 to $7,904,203 in the Street Improvement Fund for FY 2013-14. Additionally, the five-year financial plan estimates an increase in the total operating maintenance funding for the City’s Street Improvement Fund to approximately $12.6 million by FY 2017-18. The combination of increased operating funding along with the issuance of debt related to the 2012 Bond Election shows the strong commitment to improving our streets in the community. In the future, the City will need to provide for annual increases in funding for street maintenance activities along with potential future debt issuance for street reconstruction to stabilize the condition of the City's streets over the long term. In addition to improving the City’s street infrastructure, the enhancement of public safety in the community is also identified in the Strategic Plan as a major initiative. Accordingly, the FY 2013-14 General Fund budget includes $377,621 in funding enhancements for public safety programs. This budget includes the addition of four police officers to assist during times of peak demand, one additional parking enforcement staff, and an Auto Theft Task Force Grant to fund an additional administrative staff member. The General Fund budget includes $414,222 in enhancements to Neighborhood Services with the necessary funding of maintenance for the Vela Soccer Complex, improvements at the Emily Fowler Library and Natatorium, first year funding for an Executive Director of the Parks Foundation, and full funding of the Human Services Advisory Committee request. Transportation funding will increase by $198,234 for LED light replacements, additional pavement markings and traffic signal battery backups. Administrative, and City Council suggestions for new programs, are funded at $213,997 in the General Fund with an additional Deputy City Attorney, funding for ADA compliance improvements in City Facilities, additional Economic Development programming, community market enhancements, and restoration of City Council contingency funds. In addition, funding for a “Maker Space” is recommended to provide programming enhancements in the Library and address the City Council suggestion for a “Collaborative Co-Working Space” for entrepreneurs in the community. Lastly, requests totaling $647,850 are recommended to be funded from available resources in the current year. These include major initiatives such as a Public Art Master Plan, office improvements for the Municipal Court, the development of a Municipal Settings Designation to further enhance Downtown development, and the Denton County Historic Bridge project. The budget also includes a new internal service fund for Engineering Services. The engineering functions that were budgeted in the Water, Wastewater, and General Fund are being reorganized and consolidated into the Engineering Services Fund. This fund will combine our Capital Engineering, Development Review Engineering (DRC), Contract Engineering, Public Works 20 City of Denton Annual Program of Services TOC Inspections and Real Estate functions under one umbrella. This new department will report to an Assistant City Manager, but will not include the engineering functions of DME. Three new positions including a Director of Engineering, Administrative Assistant, and a DRC Administrator are included in this budget. The restructuring and alignment of engineering services is projected to enhance response times and to promote maximum efficiency and coordination among all of our service delivery departments. This change is being made in order to ensure that no momentum is lost with regard to either capital project needs or development review, especially as the pace of growth and development increases over the next few years. The budget also includes $72,574 in the Technology Fund to provide WiFi access and security cameras in the downtown corridor. In addition, the budget includes the creation of a new special revenue fund, the Downtown Reinvestment Fund, to account for “micro-grants” provided to businesses located in the downtown area. The City Council has committed $100,000 from the City’s mixed beverage taxes previously accounted for in the General Fund for this purpose. The City also continues to strive to contain costs while providing essential services to the community. Over the past several fiscal years, the City has maintained a “managed vacancies” program. Throughout the fiscal year, as position vacancies and attrition rates dictate, vacant positions are evaluated by City management and according to the needs of the organization, positions are filled or left vacant. For FY 2013-14, the managed vacancy program will be continued, and the savings budgeted for the upcoming fiscal year is $1.0 million. The overall FY 2013-14 Budget for all funds is $825.6 million and includes 1,448.79 Full-Time Equivalent positions (FTEs). A comprehensive summary of the budget is provided in the Budget Overview section of this document. The key elements of the budget include the following: No tax rate increase. The total tax rate is maintained at $0.68975 per $100 of assessed valuation. Of this amount, $0.47480 is provided for operations and maintenance, and $0.21495 is provided for debt service. While the total rate remains the same, the proportion of the rate for debt service has been reduced from $0.21887 to $0.21495 and the rate of $0.00392 is shifted to maintenance and operations which will provide more revenue to the general fund in the upcoming year. The effective tax rate is $0.68872. As detailed in the Budget Overview section of this document, a combined net increase of 47.96 FTEs for all funds compared to the FY 2012-13 estimate including: o 2.46 FTEs in Neighborhood Services o 6.0 FTEs in Public Safety o 1.0 FTEs in Administrative and Community Services o 3.0 FTEs in the Street Improvement Fund o 21.0 FTEs in the Electric Fund o 3.0 FTEs in the Water Fund o 2.5 FTEs in the Wastewater Fund o 2.0 FTEs in the Solid Waste and Recycling Fund o 3.0 FTEs in the Engineering Services Fund o 2.0 FTEs in Materials Management Fund o 2.0 FTEs in Technology Services Fund A base rate increase of 2.5% for our Electric customers. 21 City of Denton Annual Program of Services TOC An average rate increase of 4.0% for our Water customers. An average rate increase of 9.0% for our Wastewater customers. An increase in the monthly standard refuse cart fee with recycling from $25.25 to $26.00 and other Solid Waste fee changes as detailed in the Budget Overview section of this document. A 3% average merit increase for non-civil service employees. Pay adjustments for Police and Fire civil service employees in accordance to their meet and confer agreements to reach the market average plus 5%, and normally programmed step increases. In addition, funding has been included for equity pay adjustments for employees whose salary is below the market rate for their positions. The FY 2013-14 Budget has been developed within the context of a five-year financial plan and the long-term infrastructure needs of the community. The purpose of this approach is to provide a long-term and financially sustainable perspective for decisions in the coming fiscal year. As we develop future forecasts, we will continue to evaluate our ability to fund our strategic priorities and maintain a balance between revenues and expenditures. Each utility budget is also developed within the context of a long-range financial plan and is based on various financial strategies that support and strengthen the financial health of each utility. Additional rate increases are planned in the future to address aging infrastructure issues and ensure that adequate working capital and rate stabilization reserves are maintained. The Five-Year Financial Forecast will be reviewed and revised annually as necessary to support these utility financial objectives, and the key assumptions for these plans are described in this document. The budget includes a five-year general Capital Improvement Program (CIP) of $88.3 million. The first year of this program is recommended at $12.5 million for street reconstruction, traffic signals, reconstruction of fire station 2, civic center pool improvements, vehicle replacement, and the facility maintenance program. The five-year general government CIP includes unidentified future projects from a potential November 2014 bond election. The preliminary size of this authorization election is $50 million over six years from FY 2014-15 through FY 2019-20. This $50 million program is anticipated to require an increase in the debt service tax rate in FY 2015- 16 under current growth assumptions. I sincerely thank the members of the Denton City Council for their hard work and dedication to the Citizens of Denton. The input of the City Council and Public Utilities Board has been invaluable in the preparation of the FY 2013-14 Budget, Capital Improvement Plan (CIP), and Five Year Financial Forecast. Appreciation is also expressed to members of the professional staff, particularly in the Finance Department for their diligence in the preparation of the Budget. It is an exciting time for the City of Denton. The Rayzor Ranch project is nearing completion on the northern section of the development, and the southern section of the project is planned to begin in the near future. The redevelopment of the Golden Triangle Mall is changing the landscape of this shopping venue with a planned grand reopening scheduled for late this year. Residential building permits are again on the rise, adding new residents to shop and dine at these 22 City of Denton TOC Annual Program of Services new establishments. The Denton Plan 2030 continues to progress toward completion in FY 2013-14, bringing the plan for the next decade of positive growth for Denton closer to reality. With significant investments in our organization, people, and infrastructure, I am confident that this Budget prepares the City of Denton for future success as well. With your support, and the dedication of our capable staff, we will ensure that quality services are provided to the citizens of Denton. Sincerely, George C. Campbell, City Manager 23 City of Denton TOC Annual Program of Services BUDGETCALENDAR 201314 24 City of Denton Annual Program of Services TOC 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 25 City of Denton Annual Program of Services TOC R%!$%2Ȍ3 G UIDE 201314 ANNUALPROGRAMOFSERVICES (OPERATINGBUDGET) M AJOR B UDGET D OCUMENTS 1.TheBudgetInstructionManual 2.LongRangeFinancialForecast 3.TheBudgetOverviewand- ¦¤±Ȍ²Message 4.TheProposedBudget 5.TheAdoptedBudget 26 City of Denton Annual Program of Services TOC T HE B UDGET P ROCESS 1.BudgetTrainingforSupportStaff/BudgetGuidelineReviewReview 2.LongRangeFinancialForecast 3.RevenueProjection 4.ProposedBudgetDevelopment 5.ProposedBudgetAnalysis/Compilation 27 City of Denton Annual Program of Services TOC 6.CityCouncilBudgetStudy 7.PublicHearing/BudgetAdoption 8.CompilationofAdoptedBudget/BudgetMaintenance O RGANIZATION O F T HE B UDGET B UDGETARY P OLICIES 28 City of Denton Annual Program of Services TOC F INANCIAL S TRUCTURE B UDGETED F UNDS GeneralFund DebtServiceFund SpecialRevenueFunds RecreationFund StreetImprovementFundȟ DowntownTaxIncrementReinvestmentZoneFundȟ 29 City of Denton Annual Program of Services TOC TouristandConventionFundȟ PoliceConfiscationFundȟ TrafficSafetyFundȟ NonAirportGasWellsFundȟ ParksGasWellFund TreeMitigationFund PublicEducationGovernment(PEG)Fundȟ McKennaTrustFund ParkLandDedicationandDevelopmentTrustFunds WestparkTaxIncrementReinvestmentZoneFund DowntownReinvestmentFund MiscellaneousSpecialRevenueFunds 30 City of Denton Annual Program of Services TOC EnterpriseFunds InternalServiceFunds FleetManagementFund TechnologyServicesFund MaterialsManagementFund EngineeringServicesFund RiskRetentionFund HealthInsuranceFund B UDGET B ASIS O RGANIZATIONAL R ELATIONSHIPS 31 City of Denton Annual Program of Services TOC 32 City of Denton Annual Program of Services TOC 33 City of Denton Annual Program of Services TOC 34 City of Denton Annual Program of Services TOC KeyFocusArea1:OrganizationalExcellence Goal1.1Managefinancialresourcesinaresponsiblemanner. Goal1.2Developahighperformanceworkforce. Goal1.3Promoteeffectiveinternalandexternalcommunication. Goal1.4Achievehighlevelofcustomersatisfaction. Goal1.5Utilizetechnologytoenhanceefficiencyandproductivity. KeyFocusArea2:PublicInfrastructure Goal2.1OptimizeresourcestoimprovequalityofCityroadways. Goal2.2Seeksolutionstomobilitydemandsandenhanceconnectivity. Goal2.3Promotesuperiorutilityservicesandfacilities. Goal2.4Managedrainageinfrastructure. Goal2.5DevelopCapitalImprovementProgram(CIP)basedoncommunityneeds. KeyFocusArea3:SustainableEconomicDevelopment&EnvironmentalStewardship Goal3.1Managegrowth,development,andredevelopmentopportunities. Goal3.2Encourageeconomicdevelopment. Goal3.3Promoteenvironmentalsustainability. KeyFocusArea4:Safe,LivableandFamilyFriendlyCommunity Goal4.1Enhancepublicsafetyinthecommunity. Goal4.2SeekcleanandhealthyneighborhoodsintheCityofDenton. Goal4.3Providequality,diverse,andaccessibleneighborhoodservicesforthecommunity. KeyFocusArea5:PartnershipsandRegionalLeadership Goal5.1Activelyparticipateinregional,state,andfederalinitiatives. Goal5.2Maintainvisibleandeffectiverelationshipswithgovernmentaland nongovernmentalorganizations. 35 City of Denton TOC Annual Program of Services CITYOFDENTON STRATEGICPLAN KFA1:ORGANIZATIONALEXCELLENCE Goal1.1.Managefinancialresourcesinaresponsiblemanner. Goal1.2.Developahighperformanceworkforce. Goal1.3.Promoteeffectiveinternalandexternalcommunication. Goal1.4.Provideexemplarycustomerservice. Goal1.5.Utilizetechnologytoenhanceefficiencyandproductivity. 36 City of Denton Annual Program of Services TOC CITYOFDENTON STRATEGICPLAN KFA2:PUBLICINFRASTRUCTURE Goal2.1.OptimizeresourcestoimprovequalityofCityroadways. Goal2.2.Seeksolutionstomobilitydemandsandenhanceconnectivity. Goal2.3.Promotesuperiorutilityservicesandfacilities. Goal2.4.Managedrainageinfrastructure. Goal2.5.DevelopCapitalImprovementProgram(CIP)basedoncommunityneeds. 37 City of Denton TOC Annual Program of Services CITYOFDENTON STRATEGICPLAN KFA3:SUSTAINABLEECONOMICDEVELOPMENT&ENVIRONMENTALSTEWARDSHIP Goal3.1.Managegrowth,development,andredevelopmentopportunities. Goal3.2.Encourageeconomicdevelopment. Goal3.3.Promoteenvironmentalsustainability. 38 City of Denton Annual Program of Services TOC CITYOFDENTON STRATEGICPLAN KFA4:SAFE,LIVABLEANDFAMILYFRIENDLYCOMMUNITY Goal4.1.Enhancepublicsafetyinthecommunity. Goal4.2.SeekcleanandhealthyneighborhoodsintheCityofDenton. Goal4.3.Providequality,diverse,andaccessibleneighborhoodservicesforthecommunity. 39 City of Denton TOC Annual Program of Services CITYOFDENTON STRATEGICPLAN KFA5:PARTNERSHIPSANDREGIONALLEADERSHIP Goal5.1.Activelyparticipateinregional,state,andfederalinitiatives. Goal5.2.Maintainvisibleandeffectiverelationshipswithgovernmentaland nongovernmentalorganizations. 40 City of Denton Annual Program of Services TOC 41 City of Denton Annual Program of Services TOC CITYOFDENTON STRATEGICPLANEXECUTIVESUMMARY GeneralOverviewofthe201213StrategicPlan *. 611413 14.8% 15.9% 69.3% 42 City of Denton Annual Program of Services TOC CITYOFDENTON STRATEGICPLANPERFORMANCEREPORTDASHBOARD KeyFocusArea1:OrganizationalExcellence FiscalYear FiscalYearFiscalYear 201112 201213201213FiscalYear Progress Actual TargetEstimate201314Target KeyPerformanceIndicators(KPIs)DepartmentIndicator 43 City of Denton Annual Program of Services TOC CITYOFDENTON STRATEGICPLANPERFORMANCEREPORTDASHBOARD KeyFocusArea1:OrganizationalExcellence FiscalYear FiscalYearFiscalYear 201112FiscalYear 201213201213 Progress ActualTargetEstimate201314Target KeyPerformanceIndicators(KPIs)DepartmentIndicator 44 City of Denton Annual Program of Services TOC CITYOFDENTON STRATEGICPLANPERFORMANCEREPORTDASHBOARD FiscalYear FiscalYearFiscalYear 201112201213201213FiscalYear Progress ActualTargetEstimate201314Target KeyPerformanceIndicators(KPIs)DepartmentIndicator 45 City of Denton Annual Program of Services TOC CITYOFDENTON STRATEGICPLANPERFORMANCEREPORTDASHBOARD FiscalYearFiscalYearFiscalYear 201112201213201213ProgressFiscalYear ActualTargetEstimateIndicator201314Target KeyFocusArea4:Safe,LivableandFamilyFriendlyCommunity 46 City of Denton Annual Program of Services TOC CITYOFDENTON STRATEGICPLANPERFORMANCEREPORTDASHBOARD KeyFocusArea4:Safe,LivableandFamilyFriendlyCommunity FiscalYearFiscalYearFiscalYear 201112201213201213ProgressFiscalYear KeyPerformanceIndicators(KPIs)DepartmentActualTargetEstimateIndicator201314Target 47 City of Denton Annual Program of Services TOC CITYOFDENTON STRATEGICPLANPERFORMANCEREPORTDASHBOARD KeyFocusArea5:PartnershipandRegionalLeadership FiscalYearFiscalYearFiscalYear 201112201213201213FiscalYear Progress ActualTargetEstimate201314Target DepartmentIndicator 48 City of Denton TOC Annual Program of Services 49 City of Denton Annual Program of Services TOC 50 City of Denton TOC Annual Program of Services RESSERVELEVEL AAsofAsofEsstimatedProjectted 9/330/119/30/1299/30/139/30/14 $24,4424,003$25,836,0800$255,200,243$23,823,204 Ending Balance 277.1%29.6%26.9%24.1%% %%ofTotal Exppenditures 220%20%20%20%% TarrgetGoal% RREVENUES AdVValoremTaxSalesTaxFranchiseFeeesTransferrsInFees,PPermits,UseoffReserves 15%% 34% 15% 8% 28% 51 City of Denton Annual Program of Services TOC PropertyTax 2012Certified2013CertifiedIncreasePercentNew AssessedValueAssessedValue(Decrease)ChangeValue General Government Downtown TIRZ $6,716,711,368$6,979,224,274$262,512,9063.91%$174,379,543 10YearHistory:PropertyValueGrowth (AnnualPercentageChanges) 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% 2013 3.91% 2%3%8%13%18% 52 City of Denton TOC Annual Program of Services CertifiedValuesandTaxRateHistory FiscalYearCertifiedAssessedOperationsandDebtServiceTotalTax ValueMaintenanceTaxTaxRateRate Rate 200405 200506 200607 200708 200809 200910 201011 201112 201213* 201314* SalesTax SalesTaxHistorybyFiscalYear(WithPercentageIncreasesNoted) (inmillions) $30 13.2% 1.3% 4.2% 8.8% 7.1% 7.5% 0.3% 3.7%4.7% 4.2% $20 $10 $0 53 City of Denton Annual Program of Services TOC FranchiseFees OtherMajorRevenues EXPENDITURES 54 City of Denton Annual Program of Services TOC GeneralFundExpenditureEnhancements EnhancementsbyServiceCategory NeighborhoodServices $669,222 PublicSafety $641,787 Administrative&CommunityServices $282,295 Transportation $198,234 0%5%10%15%20%25%30%35%40% %ofTotalEnhancementsReceived $1,251,480 55 City of Denton Annual Program of Services TOC NEIGHBORHOODSERVICES($669,222inTotalEnhancements) KEYFOCUSAREA3:SUSTAINABLEECONOMICDEVELOPMENT&ENVIRONMENTALSTEWARDSHIP; KEYFOCUSAREAS4:SAFE,LIVABLE,&FAMILYFRIENDLYCOMMUNITY L P PR 56 City of Denton TOC Annual Program of Services PUBLICSAFETY($641,787inTotalEnhancements) KEYFOCUSAREA4:SAFE,LIVABLE,&FAMILYFRIENDLYCOMMUNITY P MC ADMINISTRATIVE&COMMUNITYSERVICES($282,295inTotalEnhancements) KEYFOCUSAREA1:ORGANIZATIONALEXCELLENCEKEYFOCUSAREA2:PUBLICINFRASTRUCTURE; KEYFOCUSAREA3:SUSTAINABLEECONOMICDEVELOPMENT&ENVIRONMENTALSTWEARDSHIP FM 57 City of Denton Annual Program of Services TOC L HR ED CMO 58 City of Denton Annual Program of Services TOC TRANSPORTATION($198,234inTotalEnhancements) KEYFOCUSAREA2:PUBLICINFRASTRUCTURE T OtherExpenditureItems 59 City of Denton Annual Program of Services TOC Compensation CompensationIncreaseHistory FiscalYearCompensationEquivalent(NonCivilService) 201011 201112 201213 201314 CivilServiceCompensationIncreaseHistory FiscalYearCompensationEquivalent 201011 201112 201213 201314 60 City of Denton Annual Program of Services TOC OtherAgencyContributions Grants CapitalImprovementProgram 61 City of Denton Annual Program of Services TOC RESERVELEVELS Working Capital Rate Stabilization Total Equivalent Daysof Operating Expenses 62 City of Denton Annual Program of Services TOC AGINGINFRASTRUCTURE Rates PersonnelChanges o o o o o o o o o o o 63 City of Denton TOC Annual Program of Services ReturnonInvestment(ROI)andFranchiseFee MajorCIPProjects TreatedWaterSalesbyCustomerType(InBillionsofGallons) RetailCustomers WholesaleCustomers Total Rates PersonnelChanges 64 City of Denton TOC Annual Program of Services MajorCIPProjects WastewaterBilledVolumes(InBillionsofGallons) Retail Effluent Wholesale Total Rates PersonnelChanges 65 City of Denton Annual Program of Services TOC MajorCIPProjects SolidWasteProduction(InTons) FY201213FY201314Difference GrossTonsofWaste RecycledTons TotalLandfillTonnage173,207180,9917,784 RatesandFees RateIncreaseFY201213FY201314Variance ResidentialRefuse (StandardCart) ResidentialRefuse (LargeCart) ResidentialRefuse (SmallCart) ResidentialRecycling Landfill PersonnelChanges 66 City of Denton Annual Program of Services TOC MajorCIPProjects UtilityRateChangeSummary FY201213FY201314Increase%Change Total MiscellaneousandInternalServiceFunds 67 City of Denton TOC Annual Program of Services 68 City of Denton Annual Program of Services TOC 69 City of Denton Annual Program of Services TOC 70 City of Denton Annual Program of Services TOC 71 City of Denton Annual Program of Services TOC 72 City of Denton TOC Annual Program of Services 73 City of Denton Annual Program of Services TOC 74 City of Denton Annual Program of Services TOC BUDGET RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCES ACTUALBUDGETESTIMATE ADOPTED General Fund $ 88,765,471$ 94,320,286$ 93,766,252$ 99,035,260 General Debt Service Fund 39,759,903 40,462,208 40,526,010 44,277,495 Electric Fund 132,461,227 158,987,525 158,140,589 168,359,750 Water Fund 39,656,473 43,867,930 42,539,724 42,905,805 Wastewater Fund 24,954,688 28,252,407 27,492,465 30,327,234 Solid Waste Fund 22,749,074 25,147,589 24,267,123 26,353,035 Airport Fund 2,056,903 2,492,925 2,138,560 2,779,363 Technology Services Fund 7,900,249 8,972,973 8,972,349 8,862,772 Materials Management Fund 5,725,480 7,438,866 7,438,866 9,927,952 Fleet Management Fund 9,919,782 12,867,975 11,421,213 13,776,595 Risk Retention Fund 2,547,478 2,719,945 2,626,390 3,020,448 Health Insurance Fund 20,760,676 21,812,160 20,956,648 25,355,219 Engineering Services Fund - - - 4,223,144 Street Improvement Fund 7,067,476 7,158,774 7,158,774 8,204,203 Recreation Fund 1,605,350 1,950,348 1,805,318 2,086,848 Tourist & Convention Fund 1,561,592 1,508,740 1,855,129 1,916,777 Police Confiscation Fund 387,237 185,500 301,900 452,200 Traffic Safety Fund 859,432 913,200 968,075 1,608,000 Parks Gas Well Fund 350,000 800,000 794,500 153,500 (1) Miscellaneous Funds 2,784,929 984,191 1,026,363 4,020,751 TOTAL OPERATING RESOURCES$ 411,873,420$ 460,843,542$ 454,196,248$ 497,646,351 Grant Program 2,839,382 6,296,010 3,769,247 4,766,074 (2) Capital Improvements Program 60,850,061 278,909,663 78,118,439 323,657,313 TOTAL RESOURCES$ 475,562,863$ 746,049,215$ 536,083,934$ 826,069,738 2011-122012-132012-132013-14 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED General Fund $ 87,353,397$ 94,320,286$ 93,766,252$ 99,035,260 General Debt Service Fund 39,214,545 39,913,999 39,706,506 44,277,495 Electric Fund 128,773,530 158,987,525 158,140,589 168,359,750 Water Fund 36,745,030 43,867,930 42,472,426 42,905,805 Wastewater Fund 23,889,636 28,252,407 27,492,465 30,327,234 Solid Waste Fund 22,735,300 25,124,689 24,267,123 26,312,990 Airport Fund 1,659,771 2,492,925 2,138,560 2,779,363 Technology Services Fund 7,900,249 8,972,973 8,972,349 8,862,772 Materials Management Fund 5,698,693 7,438,866 7,438,866 9,927,952 Fleet Management Fund 9,667,751 12,819,861 11,147,161 13,725,975 Risk Retention Fund 2,270,491 2,719,945 2,607,045 3,020,448 Health Insurance Fund 20,760,676 21,812,160 20,956,648 25,355,219 Engineering Services Fund - - - 4,067,969 Street Improvement Fund 6,075,534 7,158,774 7,158,774 8,204,203 Recreation Fund 1,605,350 1,950,348 1,805,318 2,086,848 Tourist & Convention Fund 1,300,879 1,508,740 1,508,740 1,916,777 Police Confiscation Fund 128,474 155,000 150,500 446,730 Traffic Safety Fund 759,461 896,505 893,209 1,479,740 Parks Gas Well Fund 350,000 800,000 794,500 140,500 (1) Miscellaneous Funds 2,451,918 594,427 674,111 3,948,469 TOTAL OPERATING EXPENDITURES$ 399,340,684$ 459,787,360$ 452,091,142$ 497,181,499 Grant Program 2,839,382 6,296,010 3,769,247 4,766,074 (2) Capital Improvements Program 60,850,061 278,909,663 78,118,439 323,657,313 TOTAL EXPENDITURES$ 463,030,127$ 744,993,033$ 533,978,828$ 825,604,886 (1) Miscellaneous Funds include the Tree Mitigation Fund, Public Education Government Fund, McKenna Trust Fund, Downtown Tax Increment Reinvestment Zone Fund, Westpark Tax Increment Reinvestment Zone Fund, Miscellaneous Special Revenue Funds, Park Land Dedication Trust Fund, Park Development Trust Fund, Non-Airport Gas Well Fund, and Downtown Reinvestment Fund. (2) FY 2013-14 Proposed Budget includes approximately $83 million in unspent Regional Toll Revenue (RTR) funds received for the Mayhill Road and Bonnie Brae Street expansion projects (total received was approximately $91 million). 75 City of Denton Annual Program of Services TOC 76 City of Denton Annual Program of Services TOC CONSOLIDATED FUNDS SUMMARY FY 2013-14 Special Revenue General Debt Internal Service Total All Funds General FundFundsService FundFundsEnterprise Funds 2013-142013-142013-142013-142013-142013-14 AdoptedAdoptedAdoptedAdopted AdoptedAdopted PROJECTED APPROPRIABLE FUND BALANCE FY2012-13 $ 25,200,243$ 10,135,472$ 4,643,942 $ 11,813,016 $ 108,356,438$ 160,149,111 REVENUES Ad Valorem Taxes$ 33,698,934$ 116,782$ 14,965,568$ - $ -$ 48,781,284 Sales Tax 27,326,141 - - - - 27,326,141 Franchise Agreements 7,592,570 7,186,378 - - - 14,778,948 Other Taxes 400,978 1,839,454 - - - 2,240,432 Service Fees 6,130,164 2,647,905 - - - 8,778,069 Fines and Fees 4,725,089 1,723,000 - - - 6,448,089 Licenses and Permits 1,774,942 50,000 - - - 1,824,942 Return on Investment 6,536,205 - - - - 6,536,205 Utilities Operating - - - - 245,220,912 245,220,912 Miscellaneous 1,643,925 839,200 29,311,927 29,175,606 - 60,970, 658 Subtotal Revenues$ 89,828,948$ 14,402,719$ 44,277,495$ 29,175,606 $ 245,220,912$ 422,905,680 Transfers from other funds$ 7,829,273$ 379,911$ -$ 32,698,316 $ 6,566,390$ 47,473,890 TOTAL REVENUES$ 97,658,221$ 14,782,630$ 44,277,495$ 61,873,921 $ 251,787,302$ 470,379,569 TOTAL RESOURCES$ 122,858,464$ 24,918,102$ 48,921,437$ 73,686,937 $ 360,143,740$ 630,528,680 APPROPRIATIONS Personal Services$ 71,614,128$ 3,062,947$ -$ 10,016,670 $ 26,662,659$ 111,356,404 Purchased Power - - - - 105,760,721 105,760,721 Material and Supplies 2,255,339 737,220 - 367,124 3,078,615 6,438,298 Maintenance and Repair 3,094,891 4,312,333 - 2,914,754 3,171,259 13,493,237 Insurance 1,066,295 84,159 - 26,826,026 654,503 28, 630,983 Miscellaneous 779,826 5,000 - 1,480,438 24,269,122 26,534,386 Operations 12,603,437 3,621,313 - 6,523,312 41,594,163 64,342,225 Fixed Assets 867,953 3,013,219 - 604,748 280,000 4,765,920 Return on Investment - - - - 6,536,205 6,536,205 Franchise Fees - - - - 10,658,677 10,658,677 Debt Service - - 44,277,495 397,327 26,539,277 71,214, 099 Inventory Purchases - - - 13,078,161 - 13,078, 161 Tourist and Convention - 1,916,777 - - - 1,916,777 Subtotal Appropriations$ 92,281,869$ 16,752,968$ 44,277,495$ 62,208,560 $ 249,205,201$ 464,726,093 Transfers to other funds$ 6,753,391$ 1,470,299$ -$ 2,751,775$ 21,479,941$ 32,455,406 TOTAL APPROPRIATIONS$ 99,035,260$ 18,223,267$ 44,277,495$ 64,960,335 $ 270,685,142$ 497,181,499 ENDING FUND BALANCE$ 23,823,204$ 6,694,835 $ 4,643,942 $ 8,726,603$ 89,458,599$ 133,347,181 CHANGE IN FUND BALANCE$ (1,377,039) $ (3,440,637) $ -$ (3,086,413)$ (18,897,840)$ ( 26,801,930) (PERCENT CHANGE)-5%-34%0%-26%-17%-17% Explanation of Fund Balance Changes over 10% Special Revenue Funds (-26%) The use of reserves in the special Revenue Funds is primarily due to the Health Insurance Fund. The Health Insurance Fund has contingency funds budgeted for the first time this fiscal year. Internal Service Funds (-26%) The Internal Service Funds use of reserves is primarily due to the Park Land Dedication Trust and Park Development Trust Funds use of reserves. The Park Land Dedication Trust Fund has $1,072,000 budgeted for property acquisition. The Park Development Trust Fund includes funding for multiple neighborhood park enhancements. Enterprise Funds (-17%) The Enterprise Funds use of reserves is primarily due to the Electric Fund's use of reserves related to Texas Municipal Power Agency (TMPA) contract expenses. 77 City of Denton Annual Program of Services TOC BUDGET SUMMARY EXPENDITURES BY CLASSIFICATION 2013-14 PERSONALPURCHASEDMATERIALS &MAINTENANCE FUNDSERVICESPOWERSUPPLIES& REPAIRINSURANCEMISCELLANEOUS General$ 71,614,128$ - $ 2,255,339$ 3,094,891 $ 1,066,295 $ 779,826 General Debt Service - - - - - - Electric - 103,346,717 - - - 24,045,966 Water 9,680,858 1,593,004 1,764,039 1,335,146 217,201 101,139 Wastewater 7,386,840 821,000 915,988 1,333,594 217,122 48,357 Solid Waste 9,049,891 - 351,863 423,522 198,856 72,160 Airport 545,070 - 46,725 78,997 21,324 1,500 Technology Services 3,114,097 - 161,138 2,587,802 23,153 - Materials Management 1,238,157 - 37,503 10,652 22,122 1,000 Fleet Management 1,775,949 - 112,482 105,000 34,214 1,250,000 Risk Retention 592,331 - 14,250 193,000 1,356,900 226,000 Health Insurance - - - - 25,355,219 - Street Improvement 2,275,487 - 75,130 3,964,379 61,280 5,000 Engineering Services Fund 3,296,136 - 41,751 18,300 34,418 3,438 Park Land Dedication Trust Fund - - - - - - Recreation Fund 722,460 - 608,090 20,954 22,879 - Park Development Trust Fund - - - - - - Miscellaneous Special Revenue Funds* - - - - - - McKenna Trust Fund - - - - - - Public Education Grant Fund - - - 327,000 - - Tree Mitigation Fund - - - - - - Tourist & Convention - - - - - - Police Confiscation - - 54,000 - - - Traffic Safety 65,000 - - - - - Non-Airport - Gas Well - - - - - - Gas Well - Parks - - - - - - Downtown TIRZ - - - - - - Westpark TIRZ - - - - - - TOTAL$ 111,356,404$ 105,760,721 $ 6,438,298$ 13,493,237$ 28,630,983$ 26,534,386 * Miscellaneous Special Revenue Funds include the Police Donations Fund, the Fire Donations Fund, the Downtown Reinvestment Fund and the Animal Control Donations Fund. 78 City of Denton Annual Program of Services TOC BUDGET SUMMARY EXPENDITURES BY CLASSIFICATION 2013-14 RETURN ONFRANCHISEINVENTORY OPERATIONSFIXED ASSETSINVESTMENTFEESDEBT SERVICEPURCHASESTRANSFERSTOTAL $ 12,603,437 $ 867,953$ -$ -$ -$ -$ 6,753,391$ 99,035,260 - - - - 44,277,495 - - 44,277,495 30,019,779 - 4,507,707 6,439,581 - - - 168,359,750 2,846,777 - 1,200,034 1,691,258 13,199,256 - 9,277,093 42,905,805 2,460,752 - 828,464 1,183,520 7,045,429 - 8,086,168 30,327,234 6,038,849 280,000 - 1,308,247 5,937,330 - 2,652,272 26,312,990 228,006 - - 36,071 357,262 - 1,464,408 2,779,363 1,801,986 559,748 - - 105,113 - 509,735 8,862,772 142,590 - - - 44,854 7,597,161 833,913 9,927,952 4,048,197 45,000 - - 247,360 5,481,000 626,773 13,725,975 408,288 - - - - - 229,679 3,020,448 - - - - - - - 25,355,219 873,596 - - - - - 949,331 8,204,203 122,251 - - - - - 551,675 4,067,969 - 1,072,000 - - - - - 1,072,000 530,727 - - - - - 181,738 2,086,848 - 1,704,219 - - - - - 1,704,219 179,500 150,000 - - - - - 329,500 47,000 - - - - - - 47,000 388,750 30,000 - - - - - 745,750 50,000 - - - - - - 50,000 1,916,777 - - - - - - 1,916,777 137,000 57,000 - - - - 198,730 446,730 1,414,740 - - - - - - 1,479,740 - - - - - - - - - - - - - - 140,500 140,500 - - - - - - - - - - - - - - - - $ 66,259,002$ 4,765,920$ 6,536,205$ 10,658,677 $ 71,214,099$ 13,078,161 $ 32,455,406$ 497,181,499 79 City of Denton TOC Annual Program of Services PROJECTED APPROPRIABLE FUND BALANCES 2013-14 APPROPRIABLEESTIMATEDESTIMATED (1) FUND BALANCE REVENUESEXPENDITURES 10-1-12 2012-13 2012-13 General Fund $ 25,836,080$ 93,130,415$ 93,766,252 General Debt Service Fund 3,824,438 40,526,010 39,706,506 Enterprise Funds Electric Fund 92,326,941 140,423,278 158,140,589 (2) WaterFund 15,995,854 42,539,724 42,472,426 (2) Wastewater Fund 8,873,918 27,210,701 27,492,465 (3) Solid Waste Fund 3,274,723 24,054,771 24,267,123 Airport Fund 6,388,839 1,778,852 2,138,560 Enterprise Funds Subtotal 126,860,275 236,007,326 254,511,163 Internal Service Funds Technology Services Fund 602,152 8,793,546 8,972,349 Materials Management Fund 1,199,457 7,044,192 7,438,866 Fleet Management Fund 536,211 11,421,213 11,147,161 Risk Retention Fund 6,738,892 2,626,390 2,607,045 Health Insurance Fund 3,231,238 20,741,794 20,956,648 Engineering Services Fund - - - Internal Service Funds Subtotal 12,307,950 50,627,135 51,122,069 Special Revenue Funds Street Improvement Fund 991,942 7,158,774 7,158,774 Recreation Fund 570,534 1,605,094 1,805,318 Tourist & Convention Fund 799,006 1,855,129 1,508,740 0®«¨¢¤ #®ϭ¨²¢ ³¨® &´£ 411,738 301,900 150,500 4± ¥ϭ¨¢ 3 ¥¤³¸ &´£ 334,058 968,075 893,209 Non-Airport Gas Well Fund 35,999 185 36,184 Downtown Reinvestment Fund - 50,000 - Parks Gas Well Fund 633,510 161,400 794,500 Tree Mitigation Fund 1,092,043 40,600 10,000 Public Education Government Fund 521,676 304,000 154,427 McKenna Trust Fund 46,913 1,200 - Park Land Dedication Trust Fund 1,349,508 241,045 200,000 Park Development Trust Fund 3,194,107 133,000 100,000 Downtown Tax Increment Reinvestment Zone Fund 6,737 95,334 - Westpark Tax Increment Reinvestment Zone Fund - - - Miscellaneous Special Revenue Funds 42,116 175,000 173,500 Special Revenue Funds Subtotal 10,029,887 13,090,736 12,985,152 TOTAL$ 178,858,630$ 433,381,622$ 452,091,142 (1) !¯¯±®¯±¨ ¡«¤ ¥´£ ¡ « ¢¤ ±¤ϭ«¤¢³² ¶®±ª¨¦ ¢ ¯¨³ « µ ¨« ¡«¤ ¥®± ¯¯±®¯±¨ ³¨®ȁ (2) Excludes Development Plan Line reserves ($1,000,000) for each Water and Wastewater, Impact Fee reserves for Water ($3,313,842) and Wastewater ($2,065,059), and Drainage Reserve ($1,000,000) for Wastewater. (3) Excludes Closure/Post Closure reserves ($5,794,949). 80 City of Denton Annual Program of Services TOC PROJECTED APPROPRIABLE FUND BALANCES 2013-14 PROJECTEDADOPTEDADOPTEDPROJECTED APPROPRIABLEBUDGETEDBUDGETEDAPPROPRIABLE (1)(1) FUND BALANCE FUND BALANCE REVENUESEXPENDITURES 9-30-13 2013-14 2013-14 9-30-14 $ 25,200,243$ 97,658,221$ 99,035,260$ 23,823,204 4,643,942 44,277,495 44,277,495 4,643,942 74,609,630 151,242,980 168,359,750 57,492,861 16,063,152 42,577,060 42,905,805 15,734,407 8,592,154 29,777,228 30,327,234 8,042,148 3,062,371 26,353,035 26,312,990 3,102,416 6,029,131 1,836,999 2,779,363 5,086,767 108,356,438 251,787,302 270,685,142 89,458,599 423,349 8,580,074 8,862,772 140,651 804,783 9,904,336 9,927,952 781,167 810,263 13,776,595 13,725,975 860,883 6,758,237 2,953,079 3,020,448 6,690,868 3,016,384 22,436,693 25,355,219 97,858 - 4,223,144 4,067,969 155,175 11,813,016 61,873,921 64,960,335 8,726,602 991,942 7,904,203 8,204,203 691,942 370,310 1,849,991 2,086,848 133,453 1,145,395 1,739,454 1,916,777 968,072 563,138 452,200 446,730 568,608 408,925 1,608,000 1,479,740 537,185 - - - - 50,000 100,000 150,000 - 410 153,500 140,500 13,410 1,122,643 55,500 50,000 1,128,143 671,249 305,000 745,750 230,499 48,113 1,500 47,000 2,613 1,390,553 187,000 1,072,000 505,553 3,227,107 130,000 1,704,219 1,652,888 102,071 116,782 - 218,853 - - - - 43,616 179,500 179,500 43,616 10,135,472 14,782,630 18,223,267 6,694,835 $ 160,149,111$ 470,379,569$ 497,181,499$ 133,347,181 81 City of Denton Annual Program of Services TOC POSITION SUMMARY 2013-14 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Neighborhood Services 227.31 234.58 233.58 234.04 Public Safety 408.98 418.48 417.48 423.48 Transportation 14.00 14.00 14.00 13.00 Administrative & Community Services 88.75 90.75 90.75 93.75 TOTAL GENERAL FUND 739.04 757.81 755.81 764.27 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Electric Fund 129.50 143.00 143.00 164.00 Water Fund 158.00 161.00 154.00 133.50 Wastewater Fund 92.37 95.25 97.25 98.25 Solid Waste Fund 105.50 110.50 115.00 117.00 Airport Fund 5.50 6.50 6.50 6.50 Street Improvement Fund 27.00 30.00 30.00 33.00 Technology Services Fund 27.00 29.00 29.00 29.00 Materials Management Fund 12.00 13.00 13.00 15.00 Fleet Management Fund 22.00 22.00 22.00 22.00 Risk Retention Fund 6.00 6.00 6.00 6.00 Recreation Fund 24.27 24.27 24.27 24.27 Engineering Services Fund - - - 31.00 Community Development Block Grant Fund 5.00 5.00 5.00 5.00 TOTAL OTHER FUNDS 614.14645.52645.02684.52 TOTAL ALL FUNDS 1,353.18 1,403.33 1,400.83 1,448.79 82 City of Denton Annual Program of Services TOC ESTIMATED AD VALOREM TAX COLLECTIONS & DISTRIBUTION 2013-14 City of Denton Overall Tax Collections Assessed Valuation for 2012$ 6,706,462,587 Gain or Loss in Value 272,761,687 Loss of Downtown TIRZ Value (16,931,096) Net Assessed Valuation for 2013$ 6,962,293,178 Tax Rate Per $100 Valuation x 0.68975 $ 48,022,417 Estimated Collections x 100.00% TOTAL GENERAL FUND AND DEBT SERVICE REVENUE$ 48,022,417 DOWNTOWN TIRZ Value$ 16,931,096 Tax Rate Per $100 Valuation x 0.68975 $ 116,782 Estimated Collections x 100.00% TOTAL DOWNTOWN TIRZ REVENUE$ 116,782 TOTAL TAX REVENUE$ 48,139,199 TAX RATE PER $100 2013-14 DISTRIBUTION2012-132013-14REVENUEPERCENT General Fund $ 0.47088$ 0.47480$ 33,056,84968.84% General Debt Service Fund 0.21887 0.21495 14,965,56831.16% Sub-Total $ 0.68975$ 0.68975$ 48,022,417100.00% Downtown TIRZ Fund $ 0.68975$ 0.68975$ 116,782100.00% TOTAL $ 48,139,199 83 City of Denton Annual Program of Services 84 City of Denton Annual Program of Services 85 City of Denton Annual Program of Services 86 City of Denton Annual Program of Services 87 City of Denton Annual Program of Services 88 City of Denton Annual Program of Services 89 City of Denton Annual Program of Services TOC 90 City of Denton Annual Program of Services TOC 91 City of Denton Annual Program of Services TOC 92 City of Denton TOC Annual Program of Services GENERAL FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Ad Valorem Taxes$ 30,895,470$ 32,285,809$ 32,207,386$ 33,698,934 Sales Tax 25,886,940 26,466,107 26,216,107 27,326,141 Franchise Agreements 7,800,882 7,592,570 7,592,570 7,592,570 Other Taxes 365,921 303,413 378,252 400,978 Service Fees 5,666,410 5,943,989 5,725,330 6,130,164 Fines and Fees 4,241,394 4,564,093 4,457,493 4,725,089 Licenses and Permits 1,436,215 1,413,195 1,460,432 1,774,942 Miscellaneous Revenues 1,545,094 1,547,113 1,558,641 1,643,925 Transfers 10,927,145 13,539,103 13,534,204 14,365,478 TOTAL REVENUES$ 88,765,471$ 93,655,392$ 93,130,415$ 97,658,221 Use of Reserves - 664,894 635,837 1,377,039 TOTAL RESOURCES$ 88,765,471$ 94,320,286$ 93,766,252$ 99,035,260 2011-122012-132012-132013-14 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Personal Services$ 64,134,311$ 68,765,863$ 68,318,617$ 71,614,128 Materials & Supplies 1,854,601 2,033,820 2,033,820 2,255,339 3,094,891 Maintenance & Repairs 2,301,464 2,406,079 2,406,079 Insurance 1,017,215 1,029,951 1,029,951 1,066,295 Miscellaneous 675,126 1,015,319 1,015,319 779,826 Operations 10,369,320 12,271,587 12,164,799 12,603,437 Transfers 6,289,305 6,009,714 6,009,714 6,753,391 Fixed Assets 712,055 787,953 787,953 867,953 TOTAL EXPENDITURES$ 87,353,397$ 94,320,286$ 93,766,252$ 99,035,260 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Neighborhood Services 227.31 234.58 233.58 234.04 Public Safety 408.98 418.48 417.48 423.48 Transportation 14.00 14.00 14.00 13.00 Adminstrative & Community Services 88.75 90.75 90.75 93.75 TOTAL PERSONNEL 739.04 757.81 755.81 764.27 93 City of Denton Annual Program of Services TOC GENERAL FUND RESOURCES & EXPENDITURES RESOURCES & EXPENDITURES RESOURCES $99,035,260 Licenses and Permits Fines and Fees 1.79% 4.77% Service Fees 6.19% Miscellaneous Revenues Total Other Taxes 1.67% 0.40% Franchise Agreements 7.67% Transfers Use of Reserves 14.51% 1.27% Ad Valorem Taxes Sales Tax 34.03% 27.59% EXPENDITURES $99,035,260 Transfers Fixed Assets 6.82% 0.88% Miscellaneous 0.79% Operations 12.72% Insurance 1.08% Maintenance & Repair 3.13% Personal Services 72.3% Materials & Supplies 2.28% 94 City of Denton Annual Program of Services TOC GENERAL FUND MAJOR REVENUE SUMMARY 2013- 14 1. Ad Valorem Tax The 201ΒȃΐΓ ³®³ « ¢¤±³¨ϭ¨¤£ ¯¯± ¨²¤£ µ «´¤ ¥®± ³§¤ #¨³¸ ®¥ $¤³® ¨² ͡6,979,224,274 which is an increase of 3.91% The net assessed valuation for the General Fund is $6,706,462,587 and $10,248,751 for the Downtown TIRZ fund. The ad valorem tax rate remains the same as the prior year. The current adopted tax rate is $0.68975 per $100 of valuation. 2. Sales Tax The second largest revenue source in the General Fund is sales tax receipts. The FY 2013-14 adopted amount for sales tax is $27,326,141, which is 4.2% above the FY 2012-13 estimate of $26,216,107. "¤¢ ´²¤ ®¥ ³§¤ µ®« ³¨«¨³¸ ®¥ ³§¨² ±¤²®´±¢¤Ǿ ¥´³´±¤ ¸¤ ±² ®¥ ³§¤ ϭ¨ ¢¨ « ¥®±¤¢ ²³ ²²´¬¤ ¢®²¤±µ ³¨µ¤ Β% growth rate for sales tax receipts. 3. Franchise Agreements 2¤µ¤´¤ ¥±®¬ ¥± ¢§¨²¤ ¦±¤¤¬¤³² ¨² ¡´£¦¤³¤£ ³® ±¤¬ ¨ ϭ« ³ȁ 4§¨² ¨² £´¤ ³® ³§¤ ¢±¤ ³¨® ®¥ ³§¤ 3³±¤¤³ Improvement Fund that is primarily funded from the growth in franchise fees previously allocated to the General Fund. 4. Service Fees Revenue from service-related fees is budgeted to increase $186,175, or 3.1% above ¡´£¦¤³ȁ 4§¨² ¨² ¯±¨¬ ±¨«¸ £´¤ ³® ¢®¯¸ ¢§ ±¦¤² ±¤ϭ«¤¢³¤£ ¨ ³§¤ 2¤¯±®¦± ¯§¨¢² $¨µ¨²¨® ¶§¨¢§ ¨² ®¶ accounted for in the General Fund. 5. Fines and Fees /µ¤± ««Ǿ ϭ¨¤² £ ¥¤¤² ±¤ ¡´£¦¤³¤£ ³® ¨¢±¤ ²¤ ͡ΐΕΏǾΘΘΕǾ or 3.5% above budget. This is ¯±¨¬ ±¨«¸ £´¤ ³® ¨¢±¤ ²¤£ ¬´¨¢¨¯ « ϭ¨¤² £ ¯ ±ª¨¦ ϭ¨¤² ¨ ³§¤ ¢¨³¸ȁ 6. Licenses and Permits Revenue from licenses and permits related to development is anticipated to increase $361,747, or a 25.6% increase budget. This is primarily due to increased building permit applications and a projected increase of $150,000 associated to increases to be discussed with the City Council in November 2013. 7. Miscellaneous Revenues Miscellaneous revenue is budgeted to increase by $96,812, or less than 6.3% above the prior year budget. This is primarily due to a new grant to offset Police Department costs for an Auto Theft Task Force. 8. Transfers Overall, transfers to the General Fund are budgeted to increase by $826,375 over the prior year budget. This is primarily due to one-time transfers from the Parks Gas Well Fund associated with one-time expenses of the Water Park. 95 City of Denton Annual Program of Services TOC GENERAL FUND RESOURCE SUMMARY 2013-14 2011-122012-132012-132013-14 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Current Year Ad Valorem$ 30,350,412$ 31,579,391$ 31,584,119$ 33,056,849 Delinquent Ad Valorem 233,576 359,470 300,000 309,000 Current Year - Penalties and Interest 165,774 169,950 169,950 175,049 Prior Year - Penalties and Interest 129,755 153,681 130,000 133,900 Rendition Penalties 15,953 23,317 23,317 24,136 Ad Valorem Taxes$ 30,895,470$ 32,285,809$ 32,207,386$ 33,698,934 Sales Tax $ 25,886,940$ 26,466,107$ 26,216,107$ 27,326,141 Sales Tax$ 25,886,940$ 26,466,107$ 26,216,107$ 27,326,141 Franchise - Atmos Gas $ 540,436$ 640,389$ 640,389$ 625,602 Franchise - Charter Communications 226,676 218,852 218,852 204,367 Franchise - CoServ Electric 176,489 123,104 123,104 156,691 Franchise - TXU Electric 43,215 40,217 40,217 38,903 Franchise - CoServ Gas 78,134 83,711 83,711 81,778 Franchise - Miscellaneous Cable 350,032 27,357 27,357 27,249 ROW - DISD Fiber 16,026 14,751 14,751 14,128 Franchise - Verizon Telecommunications 333,421 305,750 305,750 278,191 Franchise - Verizon -Cable 306,725 574,487 574,487 561,222 Franchise - Telecommunications 123,925 128,576 128,576 128,070 (1) Franchise - DMU Electric 3,519,258 3,297,649 3,297,649 3,308,286 (1) Franchise - DMU Water 878,263 867,990 867,990 868,871 (1) Franchise - DMU Wastewater 543,909 584,411 584,411 608,024 Franchise - Solid Waste 644,093 665,977 665,977 672,101 Franchise - Airport 20,280 19,349 19,349 19,087 Franchise Agreements$ 7,800,882$ 7,592,570$ 7,592,570$ 7,592,570 Mixed Beverage Tax$ 345,032$ 277,944$ 352,783$ 375,000 Bingo Tax 20,889 25,469 25,469 25,978 Other Taxes$ 365,921$ 303,413$ 378,252$ 400,978 (1) Denton Municipal Utilities. 96 City of Denton Annual Program of Services TOC GENERAL FUND RESOURCE SUMMARY 2013-14 2011-122012-132012-132013-14 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Community Building Rentals$ 290,449$ 310,500$ 310,500$ 321,368 Ambulance Service Fees 2,324,195 2,472,000 2,375,000 2,425,000 Hazardous Materials Billing 2,499 1,900 11,427 11,427 Fire Inspections 182,752 223,700 190,000 193,800 Restaurant Inspections 209,296 212,180 212,180 218,545 Swimming Pool Inspections 26,920 36,414 29,500 30,090 Reinspection Fees 22,040 18,566 25,000 25,750 Electrical Inspections 53,044 46,350 46,350 47,741 Plumbing Inspections 99,217 97,263 97,263 98,236 Gas Well Inspections 380,550 350,000 350,000 350,000 Library Non-Resident Fees 37,375 42,844 42,844 43,272 0 ±ª² )£¤³¨ϭ¨¢ ³¨® # ±£ &¤¤² 21,723 26,010 26,010 26,530 Athletic Program Fees 64,700 73,626 73,626 89,155 Special Events - Parks 1,713 1,717 1,717 1,751 Natatorium Fees 313,487 377,800 325,000 331,500 Water Works Parks Fees 646,439 779,686 700,000 735,000 Charges to Bond Fund 239,190 122,000 118,600 176,500 Copy Charges - - - 115,600 Swimming Pool 47,936 51,000 51,000 52,020 Cemetery Fees 19,380 24,720 24,720 25,462 Development Fees 323,523 360,500 360,500 109,151 Sale of Documents 622 520 600 340,170 Plan Review Fees 303,444 247,200 286,000 294,580 Parking Meter Receipts 18,864 18,990 18,990 19,560 Development Postage 7,480 8,395 8,395 8,479 4± ¥ϭ¨¢ȝ0®«¨¢¤ 2¤¯®±³² 27,804 38,703 38,703 39,477 Animal Carcass Pick-Ups 571 1,405 1,405 - Interest Charge Past Due Balance 1,197 - - - Service Fees$ 5,666,410$ 5,943,989$ 5,725,330$ 6,130,164 Warrant Fees$ 211,666$ 294,587$ 235,000$ 243,225 Juvenile Case Manager Fees 107,923 135,252 135,252 137,957 Library Fines & Fees 168,646 195,206 195,206 201,062 Animal Pound Fees 193,816 208,060 208,060 214,302 Animal Services Fines 10,856 12,360 12,360 12,731 Auto Pound Fees 9,247 10,000 10,000 10,000 Mowing Recovery Fees 3,527 4,080 4,080 4,121 Police Escort & Guard Fees 17,889 22,915 22,915 23,602 Civil Fines 21,927 31,827 31,827 32,782 Arrest Fees 106,330 122,412 122,412 123,636 Inspection Fines & Fees 35,126 40,170 40,170 41,375 Fire Department Fines 3,309 3,641 5,000 5,100 School Crossing Fines 9,145 12,485 12,485 12,735 Denton Municipal Fines 1,716,702 1,648,000 1,734,014 1,800,000 UNT Police Fines 200,215 214,200 214,200 218,484 TWU Police Fines 45,509 37,740 45,000 45,900 Parking Fines 254,422 257,500 257,500 365,225 5¨¥®±¬ 4± ¥ϭ¨¢ &¤¤² 48,415 67,422 43,872 44,749 False Alarm Fees 41,740 58,140 58,140 59,303 Court Cost Service Fees 167,364 200,096 170,000 176,800 Court Administration Fees 867,620 988,000 900,000 952,000 Fines and Fees$ 4,241,394$ 4,564,093$ 4,457,493$ 4,725,089 97 City of Denton Annual Program of Services TOC GENERAL FUND RESOURCE SUMMARY 2013-14 2011-122012-132012-132013-14 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Food Handler Permits$ 59,655$ 63,240$ 63,240$ 64,505 Zoning Permits 41,162 75,712 75,712 78,740 Moving Permits 937 1,212 1,212 1,224 Demolition Permits 8,015 9,364 9,364 9,551 Pool, Spa, Hot Tub Permits 11,780 13,261 13,261 13,659 Building Permits 896,372 849,750 950,000 1,250,000 Electrical & Plumbing Licenses 18,600 15,606 19,000 19,380 Curb Cut Permits 918 936 936 955 Mobile Home Park Licenses 11,550 11,410 11,410 11,550 Sign Permits 37,475 36,050 36,050 37,132 Fence Permits 16,919 22,889 22,889 23,347 Mechanical Permits 50,197 42,436 50,000 51,500 #¤±³¨ϭ¨¢ ³¤ ®¥ /¢¢´¯ ¢¸ &¤¤² 77,235 67,600 67,600 70,304 Variance Fees 150 796 796 820 Landscape Fees 1,650 2,122 2,122 2,186 Temporary Gas Permits 7,975 6,695 7,000 7,200 Gas Well Permits 130,220 160,196 75,000 77,250 Park Vendor Fees 27,375 25,250 25,250 25,503 Beer & Wine Permits 31,720 4,080 25,000 25,500 CPR Training 6,310 4,590 4,590 4,636 Licenses and Permits$ 1,436,215$ 1,413,195$ 1,460,432$ 1,774,942 Interest Income$ 187,462 225,000$ 150,000$ 175,000 County Vehicle Registration Fee 162,722 142,410 170,000 173,400 County Contribution - Ambulance Service 154,517 140,000 140,000 140,000 DISD Reimbursement - Water Park 379,296 466,211 466,211 480,197 $)3$ #®³±¨¡´³¨® ȃ 3¢§®®« 2¤²®´±¢¤ /¥ϭ¨¢¤± 122,037 140,778 140,778 155,435 State - Signal Reimbursement 16,062 16,062 16,062 16,062 Non-Grant State Reimbursement - Fire 38,917 2,500 96,719 2,500 Williams Square Parking Fees 15,068 15,000 18,147 15,000 Miscellaneous Revenues 160,904 156,001 156,001 156,000 Grant Revenues 75,871 5,000 50,000 148,506 Recovery of Prior-Year Expenditures 21,604 108,000 24,572 50,000 Mowing Administration Fees 2,005 2,601 2,601 2,653 Mowing Liens 43,287 26,250 26,250 27,563 Police Phone Commissions 6,303 10,300 10,300 10,609 Sale of Surplus Supplies and Fixed Assets 159,039 91,000 91,000 91,000 Miscellaneous Revenues$ 1,545,094$ 1,547,113$ 1,558,641$ 1,643,925 98 City of Denton Annual Program of Services TOC GENERAL FUND RESOURCE SUMMARY 2013-14 2011-122012-132012-132013-14 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Return on Investment - Water Fund$ 1,054,942$ 1,140,060$ 1,146,691$ 1,200,034 Return on Investment - WastewaterFund 653,326 762,650 747,317 828,464 Return on Investment - Electric Fund 4,227,225 4,303,400 4,337,203 4,507,707 Return on Investment - Airport Fund 15,239 - - - Cost of Service Transfer - Electric Fund 1,475,624 1,614,375 1,614,375 1,726,781 Cost of Service Transfer - Water Fund 1,355,593 1,631,715 1,631,715 1,343,719 Cost of Service Transfer - Solid Waste Fund 797,897 888,373 888,373 910,982 Cost of Service Transfer - Wastewater Fund 735,093 969,706 969,706 1,004,787 Cost of Service Transfer - Airport Fund 178,124 294,997 294,997 381,338 Cost of Service Transfer - Public Education Government Fund 87,301 - - - Cost of Service Transfer - Risk Retention Fund 124,794 183,520 183,520 191,368 Cost of Service Transfer - Insurance Fund - 19,473 19,473 69,023 Cost of Service Transfer - Recreation Fund 156,733 80,668 80,668 83,211 Cost of Service Transfer - Municipal Court Security 65,254 100,000 70,000 70,000 Cost of Service Transfer - Fleet Services Fund - 371,303 371,303 387,276 Cost of Service Transfer - Materials Management Fund - 709,589 709,589 756,285 Cost of Service Transfer - Technology Services Fund - 469,274 469,274 454,790 Cost of Service Transfer - Recreation Fund - - - 60,180 Cost of Service Transfer - Parks Gas Well Fund - - - 45,500 Cost of Service Transfer - Engineering Services Fund - - - 344,033 Transfers$ 10,927,145$ 13,539,103$ 13,534,204$ 14,365,478 TOTAL REVENUES$ 88,765,471$ 93,655,392$ 93,130,415$ 97,658,221 Use of Fund Balance$ -$ 664,894$ 635,837$ 1,377,039 TOTAL RESOURCES$ 88,765,471$ 94,320,286$ 93,766,252$ 99,035,260 99 City of Denton Annual Program of Services TOC GENERAL FUND EXPENDITURES BY PROGRAM SUMMARY 2013-14 2011-122012-132012-132013-14 ACTUALBUDGETESTIMATEADOPTED NEIGHBORHOOD SERVICES Building Inspections$ 1,801,687$ 2,002,510$ 2,002,510$ 2,064,576 Community Improvement Services 1,192,015 1,363,633 1,363,633 1,409,852 Libraries 4,994,659 5,424,927 5,424,927 5,680,205 Parks and Recreation 9,892,216 10,814,857 10,814,857 11,699,096 Planning 1,925,678 2,338,174 2,338,174 2,249,665 Development Review 276,950 346,363 346,363 - Gas Well Review 417,342 456,772 456,772 424,656 Social Services 352,149 404,547 404,547 426,038 $ 20,852,696$ 23,151,783$ 23,151,783$ 23,954,088 PUBLIC SAFETY Animal Services$ 951,046$ 1,049,446$ 1,049,446$ 1,112,159 Fire 21,218,029 22,860,521 22,860,521 23,528,017 Municipal Court 1,254,404 1,337,989 1,337,989 1,398,503 Municipal Judge 325,031 420,464 420,464 439,210 Police 23,290,958 24,154,219 24,154,219 25,894,249 $ 47,039,468$ 49,822,639$ 49,822,639$ 52,372,138 TRANSPORTATION Traffic Operations$ 1,723,765$ 2,019,805$ 2,019,805$ 2,128,084 Transportation Operations 353,86 9 372,232 372,232 372,715 Street Lighting 729,575 735,000 735,000 735,000 $ 2,807,209$ 3,127,037$ 3,127,037$ 3,235,799 ADMINISTRATIVE & COMMUNITY SERVICES City Manager's Office$ 2,156,707$ 2,528,457$ 2,528,457$ 2,709,741 Economic Development 1,610,966 2,258,390 2,151,602 2,287,304 Facilities Management 2,968,852 3,123,463 3,123,463 3,425,856 Finance 3,285,908 3,436,623 3,436,623 3,448,146 Human Resources 1,423,665 1,535,392 1,535,392 1,604,453 Internal Audit 78,569 150,906 150,906 76,093 Legal Administration 1,762,857 1,970,567 1,970,567 2,164,654 Public Communications Office 655,742 722,180 722,180 1,203,797 Non-Departmental 2,710,758 2,492,849 2,045,603 2,553,191 $ 16,654,024$ 18,218,827$ 17,664,793$ 19,473,235 TOTAL EXPENDITURES$ 87,353,397$ 94,320,286$ 93,766,252$ 99,035,260 100 City of Denton Annual Program of Services TOC GENERAL FUND POSITIONS BY PROGRAM SUMMARY 2013-14 2011-122012-132012-132013-14 ACTUALBUDGETESTIMATEADOPTED NEIGHBORHOOD SERVICES Building Inspections 21.0022.0022.0022.00 Community Improvement Services15.0015.0015.0015.00 Libraries 49.5050.5049.5049.50 Parks and Recreation 116.81119.08119.08121.54 Planning 17.0020.0020.0020.00 Development Review 2.00 2.002.000.00 Gas Well Review 4.00 4.00 4.00 4.00 Social Services 2.002.002.002.00 227.31234.58233.58234.04 PUBLIC SAFETY Fire 163.25168.75167.75167.75 Municipal Court17.0017.0017.0017.00 Municipal Judge2.502.502.502.50 Police and Animal Services226.23230.23230.23236.23 408.98418.48417.48423.48 TRANSPORTATION Traffic Operations13.0013.0013.0012.00 Transportation Operations1.001.001.001.00 14.0014.0014.0013.00 ADMINISTRATIVE & COMMUNITY SERVICES City Manager's Office14.0014.0016.0016.00 Economic Development4.754.754.754.75 Facilities Management13.0014.0014.0014.00 Finance 23.5024.5023.5023.50 Human Resources13.0013.0013.0013.00 Internal Audit1.001.000.000.00 Legal Administration13.0013.0013.0014.00 Public Communications Office6.506.506.508.50 88.7590.7590.7593.75 TOTAL POSITIONS 739.04757.81755.81764.27 101 City of Denton Annual Program of Services TOC 102 City of Denton Annual Program of Services TOC NEIGHBORHOODSERVICES EXPENDITUREANDPERSONNELSUMMARY 201213 201112201213201213201314 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNEL201112201213201213201314 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 103 City of Denton Annual Program of Services TOC NeighborhoodServices PlanningDepartment ProgramDescription StrategicPlanEmphasis KFA1:OrganizationalExcellence KFA3:SustainableEconomicDevelopment&EnvironmentalStewardship KFA4:Safe,LivableandFamilyFriendlyCommunity FutureGoalsinFY201314 PriorYearAccomplishmentsinFY201213 104 City of Denton Annual Program of Services TOC NEIGHBORHOODSERVICES PLANNINGDEPARTMENTSUMMARY 201112201213201213201314 EXPENDITURESBYDIVISIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES 201112201213201213201314 ACTUALBUDGETESTIMATEADOPTED EXPENDITURESBYCLASSIFICATION TOTALEXPENDITURES PERSONNELBYDIVISION201112201213201213201314 ACTUALBUDGETESTIMATEADOPTED FullTimeEquivalents(FTE) TOTALPERSONNEL MAJORBUDGETITEMS FY201213FY201314 105 City of Denton Annual Program of Services TOC NEIGHBORHOODSERVICES SOCIALSERVICES PROGRAMDESCRIPTION SOCIALSERVICES201112201213201213201314 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Subtotal TOTALEXPENDITURES PERSONNEL201112201213201213201314 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL 106 City of Denton Annual Program of Services TOC 107 City of Denton Annual Program of Services TOC Neighborhood Services Library Department Program Description The Denton Public Library enriches and advances the community by providing quality materials and services of informational, educational, leisure and cultural value. The Denton Public Library strives to fulfill its role as a vital community resource by focusing on exemplary customer service, provision of access to information through electronic and print materials, and by offering relevant, meaningful programs. Strategic Plan Emphasis KFA 4: Safe, Livable and Family Friendly Community Future Goals in FY 2013-14 Creation of a new long-range plan for library facilities, services and materials. Creation of a comprehensive marketing plan in order to systematically promote the Denton Public Library. Provide increased electronic delivery format options for customers. Provide updated electronic hardware options and experiences for customers. Increase library influence in community through active participation by staff. Prior Year Accomplishments in FY 2012-13 Completed Radio Frequency Identification Device implementation. Actively sought partnerships with key organizations, most notably area educational institutions, in order to promote literacy, education, and library usage. Hiring of key personnel to centralize system wide functions such as technology and marketing positions. Implemented new catalog interface with improved customization options. 108 City of Denton Annual Program of Services TOC NEIGHBORHOODSERVICES LIBRARYDEPARTMENTSUMMARY 201112201213201213201314 EXPENDITURESBYDIVISIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES 201112201213201213201314 EXPENDITURESBYCLASSIFICATIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES PERSONNELBYDIVISION201112201213201213201314 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY201213FY201314 109 City of Denton TOC Annual Program of Services Neighborhood Services Parks and Recreation Department Program Description The mission of the Parks and Recreation Department is: “enriching lives and building community through the stewardship of public parks and open space, and diverse recreational opportunities that foster lifelong wellness, creativity, and, learning.” The five divisions within Parks and Recreation support this mission through strategic planning, CIP enhancements, and the provision of a variety of passive and active recreational opportunities, programs, and special events. The Parks and Recreation Department fulfills the recreational needs of the broad demographic segment of our city by the effective utilization of our parks, athletic fields, walking trails and aquatic facilities. Strategic Plan Emphasis KFA 4: Safe, Livable and Family Friendly Community Future Goals in FY 2013-14 Complete construction and open Vela Soccer Complex. Complete renovation and open Golf Driving Range and batting cages. Enter into new joint use agreement with DISD for use of the McMath Middle School gym. Prior Year Accomplishments in FY 2012-13 Renovated Owsley Park, installed a pedestrian bridge over Loop 288 on the Rail Trail, and purchased 26 acres at North Lakes Park for the G. Roland Vela Soccer Complex Received awards from Texas Public Pool Council for Aquatic Safety Program of the Year and the Parks Maintenance Division placed third at the TRAPS Region 2-3 Parks Rodeo. 110 City of Denton Annual Program of Services TOC NEIGHBORHOODSERVICES PARKSANDRECREATIONDEPARTMENTSUMMARY 201112201213201213201314 EXPENDITURESBYDIVISIONACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES 201112201213201213201314 EXPENDITURESBYCLASSIFICATIONACTUALBUDGETESTIMATEADOPTED PERSONNEL201112201213201213201314 FullTimeEquivalents(FTE)ACTUALBUDGETESTIMATEADOPTED TOTALPERSONNEL MAJORBUDGETITEMS FY201213FY201314 111 City of Denton Annual Program of Services TOC 112 City of Denton Annual Program of Services TOC PUBLIC SAFETY EXPENDITURE AND PERSONNEL SUMMARY 2013-14 2011-12 2012-13 2012-13 2013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 40,752,528$ 43,144,261$ 43,144,261$ 45,388,685 Materials & Supplies 643,209 771,878 771,878 764,953 Maintenance & Repair 442,427 450,218 450,218 465,088 Insurance 583,499 601,736 601,736 614,971 Miscellaneous 149,543 154,760 154,760 179,041 Operations 2,424,725 2,562,104 2,562,104 2,718,209 Transfers 1,900,207 2,057,682 2,057,682 2,161,191 Fixed Assets 143,330 80,000 80,000 80,000 TOTAL EXPENDITURES$ 47,039,468$ 49,822,639$ 49,822,639$ 52,372,138 PERSONNEL BY DEPARTMENT 2011-12 2012-13 2012-13 2013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Fire Department163.25168.75167.75167.75 Municipal Court Department17.0017.0017.0017.00 Municipal Judge Department2.502.502.502.50 Police & Animal Services Departments226.23230.23230.23236.23 TOTAL PERSONNEL 408.98418.48417.48423.48 113 City of Denton Annual Program of Services TOC Public Safety Fire Department 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 2013- 14 Design and begin renovation of Fire Station 2. Prepare and promote bond packages for the renovation of Stations 3 and 4. Research, develop and identify funding for a training and storage facility. Prior Year Accomplishments in FY 2012- 13 Completion and presentation of Facilities Optimization Study. $¤µ¤«®¯¬¤³ ®¥ ¯« ³® ±¤®µ ³¤ ³§±¤¤ ϭ¨±¤ ²³ ³¨® ¥ ¢¨«¨³¨¤²ȁ Addition of a new front-line ambulance. Standard Operating Procedure (SOP). Strategic Plan Performance Report section of this document. 114 City of Denton Annual Program of Services TOC PUBLIC SAFETY FIRE DEPARTMENT SUMMARY 2011-12 2012-13 2012-13 2013-14 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Fire Administration$ 1,651,440$ 1,764,172$ 1,696,568$ 1,929,631 Fire Operations 18,630,103 20,062,373 20,062,373 20,371,324 Fire Prevention 936,486 1,033,976 1,033,976 1,227,062 TOTAL EXPENDITURES$ 21,218,029$ 22,860,521$ 22,792,917$ 23,528,017 2011-12 2012-13 2012-13 2013-14 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 18,523,814$ 20,029,290$ 20,029,290$ 20,593,202 Materials & Supplies 382,761 444,323 444,323 427,933 Maintenance & Repair 243,209 251,316 251,316 254,196 Insurance 241,866 255,236 255,236 258,591 Miscellaneous 27,695 48,350 48,350 54,600 Operations 1,125,156 1,216,426 1,216,426 1,287,928 Transfers 530,198 535,580 535,580 571,567 Fixed Assets 143,330 80,000 80,000 80,000 TOTAL EXPENDITURES$ 21,218,029$ 22,860,521$ 22,860,521$ 23,528,017 PERSONNEL BY DIVISION 2011-12 2012-13 2012-13 2013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Fire Administration 8.00 7.50 7.50 7.50 Fire Operations 148.00 153.00 152.00 152.00 Fire Prevention 7.25 8.25 8.25 8.25 TOTAL PERSONNEL 163.25 168.75 167.75 167.75 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³¤£ ͡ΔΓΏǾΘΗΒ ¥®± ΔȁΏ &4%² ¥®± ¤¶ ¬¤£¨¢ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ unit, $68,962 for a new Fire Inspector position, $15,060 for a 0.5 FTE Administrative Assistant position and $37,625 for ¨±¢± ¥³ ±¤²¢´¤ £ ϭ¨±¤ϭ¨¦§³¨¦ Ȩ!2&&ȩ ¤°´¨¯¬¤³ȁ 115 City of Denton Annual Program of Services TOC Public Safety Municipal Court Department 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 reporting convictions to the State of Texas Department of Public Safety 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 2013- 14 Complete paperless process in the Courtroom. Improve collections by ¨¬¯«¤¬¤³¨¦ ³§¤ 3¢®¥ϭ« ¶ ¯±®¦± ¬ ¥®± ´¯ ¨£ ¢¨³ ³¨®²ȁ 5³¨«¨¹¤ ®´± ¢´±±¤³ ²®¥³¶ ±¤ ¯¯«¨¢ ³¨®² £ ¤§ ¢¤¬¤³² ³® ¯±®µ¨£¤ ¤¥ϭ¨¢¨¤³ £ ´²¤± friendly choices for the public to resolve their citations through electronic means. Prior Year Accomplishments in FY 2012- 13 Completed front counter remodel project to improve customer service. -®£¨ϭ¨¤£ ¯±®¢¤²²¤² ® & ¨« ³® !³³¤£ 3¢§®®« Ȩ4±´ ¢¸ȩ ¢ ²¤² ¶§¨¢§ §¤«¯² ª¤¤¯ ²³´£¤³² ¨ school and parents at work as opposed to appearing in Court during work and school day hours. Began collections campaign through an outside contractor. 116 City of Denton Annual Program of Services TOC PUBLIC SAFETY MUNICIPAL COURT DEPARTMENT SUMMARY 2011-12 2012-13 2012-13 2013-14 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤²͡ ΘΘΕǾΔΗΘ͡ ΐǾΐΑΒǾΔΘΔ͡ ΐǾΐΑΒǾΔΘΔ͡ ΐǾΐΗΗǾΏΗΖ - ³¤±¨ «² lj 3´¯¯«¨¤² ΔΐǾΔΕΏ ΕΔǾΖΗΑ ΕΔǾΖΗΑ ΔΐǾΖΖΖ )²´± ¢¤ ΐΒǾΐΗΓ ΐΓǾΘΗΑ ΐΓǾΘΗΑ ΐΘǾΏΖΑ -¨²¢¤«« ¤®´² ΑΏΏ ΔǾΑΏΏ ΔǾΑΏΏ ΔǾΒΏΏ /¯¤± ³¨®² ΔΑǾΐΏΓ ΑΏǾΐΘΒ ΑΏǾΐΘΒ ΒΑǾΒΐΕ 4± ²¥¤±² ΐΓΏǾΖΕΖ ΐΏΗǾΑΒΖ ΐΏΗǾΑΒΖ ΐΏΐǾΘΔΐ TOTAL EXPENDITURES͡ ΐǾΑΔΓǾΓΏΓ͡ ΐǾΒΒΖǾΘΗΘ͡ ΐǾΒΒΖǾΘΗΘ͡ ΐǾΒΘΗǾΔΏΒ PERSONNEL BY DIVISION 2011-12 2012-13 2012-13 2013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΐΖȁΏΏ ΐΖȁΏΏ ΐΖȁΏΏ ΐΖȁΏΏ MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 4§¤ ¡´£¦¤³ ±¤¥«¤¢³¤£ ¨¢±¤ ²¤ ®¥ ͡ΗǾΕΗΗ ¥®± ³§¤ 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ ¨¬¯«¤¬¤³ ³¨® ®¥ ³§¤ 3¢®¥¥« ¶ ¯±®¦± ¬ȁ 117 City of Denton Annual Program of Services TOC Public Safety Municipal Judge Department 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, bonds, 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 ¬´¨¢¨¯ « arrests, 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 processes as to all levels of misdemeanor and felony prosecution. Strategic Plan Emphasis KFA 4: Safe, Livable and Family Friendly Community Future Goals in FY 2013- 14 Reȃ¤µ «´ ³¤ £ ±¤ϭ¨¤ ¯±®¢¤²²¤² £ ¯±®¢¤£´±¤² ±¤« ³¤£ ³® $¤³® #®¬¬´¨³¸ )¬¯±®µ¤¬¤³ 3¤±µ¨¢¤² ¢ ²¤² ϭ¨«¤£ ¶¨³§ ³§¤ #®´±³ £ ¬®¨³®± ¬¤³§®£² ®± ¯±®¢¤²²¤² designed to better dispose of and 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 2012- 13 - with the purchase and installation of the Brazos Information Management system. The Jud nd procedures imposed by the 82 Texas State Legislature, including forms and electronic queues for juveniles and school attendance to comply with state mandates related to ²³´£¤³ȝ ¯ ±¤³ ®³¨ϭ¨¢ ³¨®ȁ 118 City of Denton Annual Program of Services TOC PUBLIC SAFETY MUNICIPAL JUDGE DEPARTMENT SUMMARY 2011-12 2012-13 2012-13 2013-14 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤²͡ ΑΘΏǾΔΘΗ͡ ΒΖΕǾΏΕΐ͡ ΒΖΕǾΏΕΐ͡ ΒΘΓǾΔΒΗ - ³¤±¨ «² lj 3´¯¯«¨¤² ΑǾΐΕΑ ΓǾΘΓΒ ΓǾΘΓΒ ΓǾΘΓΒ )²´± ¢¤ ΒǾΏΗΖ ΓǾΑΕΕ ΓǾΑΕΕ ΔǾΑΕΔ /¯¤± ³¨®² ΓǾΒΒΐ ΓǾΓΗΗ ΓǾΓΗΗ ΓǾΐΕΖ 4± ²¥¤±² ΑΓǾΗΔΒ ΒΏǾΖΏΕ ΒΏǾΖΏΕ ΒΏǾΑΘΖ TOTAL EXPENDITURES͡ ΒΑΔǾΏΒΐ͡ ΓΑΏǾΓΕΓ͡ ΓΑΏǾΓΕΓ͡ ΓΒΘǾΑΐΏ PERSONNEL BY DIVISION 2011-12 2012-13 2012-13 2013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΑȁΔΏΑȁΔΏΑȁΔΏΑȁΔΏ MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 4§¤ ¡´£¦¤³ ±¤¥«¤¢³¤£ ® ¬ ©®± ¢§ ¦¤²ȁ 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ 119 City of Denton Annual Program of Services TOC Public Safety Police and Animal Services Department 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 in our community through excellent public service, protection of persons and property, and enforcement of the law. Strategic Plan Emphasis KFA 4: Safe, Livable and Family Friendly Community Future Goals in FY 2013- 14 Expand the use of technology and social media to engage members of the community with the Police Department. Increase the training options available to personnel by utilizing new training center. )¨³¨ ³¤ $¤¯ ±³¬¤³ « 3³± ³¤¦¨¢ ¯« ³¨¤£ ³® ϭ¨ ¢¨ « ¥®±¤¢ ²³ ¤¬¯§ ²¨¹¨¦ ¢±¨¬¤ reduction, community policing initiatives, expansion of police facilities, and adequate ²³ ¥ϭ¨¦ «¤µ¤«²ȁ Identify areas in which citizen volunteers and non-sworn personnel can carry out non- emergency police functions. Prior Year Accomplishments in FY 2012- 13 #®¬¯«¤³¤£ ¢®¬¯±¤§¤²¨µ¤ ²³ ¥ϭ¨¦ ²³´£¸ȁ Exceeded 75% live-release rate for all animals housed at the Denton Animal Shelter while working toward opening a newer, modern facility. Tip 411 implemented and expanded to include schools. 120 City of Denton Annual Program of Services TOC PUBLIC SAFETY POLICE AND ANIMAL SERVICES DEPARTMENT SUMMARY 2011-12 2012-13 2012-13 2013-14 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Animal Services Department$ 951,046$ 1,049,446$ 1,049,446$ 1,112,159 Police Department 23,290,958 24,154,219 24,154,219 25,894,249 TOTAL EXPENDITURES$ 24,242,004$ 25,203,665$ 25,203,665$ 27,006,408 2011-12 2012-13 2012-13 2013-14 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 20,941,527$ 21,615,315$ 21,615,315$ 23,212,858 Materials & Supplies 206,726 256,830 256,830 280,300 Maintenance & Repair 199,218 198,902 198,902 210,892 Insurance 325,362 327,252 327,252 332,043 Miscellaneous 121,648 101,210 101,210 119,141 Operations 1,243,134 1,320,997 1,320,997 1,393,798 Transfers 1,204,389 1,383,159 1,383,159 1,457,376 TOTAL EXPENDITURES$ 24,242,004$ 25,203,665$ 25,203,665$ 27,006,408 PERSONNEL BY DIVISION 2011-12 2012-13 2012-13 2013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Animal Services Department 9.00 11.00 11.00 11.00 Police Department 217.23 219.23 219.23 225.23 TOTAL PERSONNEL 226.23 230.23 230.23 236.23 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³¤£ ¨¢±¤ ²¤ ®¥ ͡ΑΔǾΏΏΏ ¥®± ¬¬´¨³¨®Ǿ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ²¨· ȨΕȩ &4%͒²ǿ Γ 1.0 FTE for a Lieutenant position and 1.0 FTE for a Property ££¨³¨® « ¯ ³±®« ®¥ϭ¨¢¤±²Ǿ ΐ ££¨³¨® « ¯ ±ª¨¦ Technician position for the Police Department. The Animal ¤¥®±¢¤¬¤³ ®¥ϭ¨¢¤± £ ¦± ³ ¥´£¤£ ¢¨µ¨«¨ ¯®²¨³¨®ȁ Services Department included an addition of 1.0 FTE for a 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ ͡ΐΖǾΘΒΐ ¥®± ³§¤ Shelter Manager position and 1.0 FTE for a Animal Services Childrens Advocacy Center. /¥ϭ¨¢¤±ȁ 4§¤ ¡´£¦¤³ ¨¢«´£¤£ ͡ΐΏΐǾΑΐΏ ¥®± ³§¤ #§¨«£±¤͒² Advocacy Center. 121 City of Denton Annual Program of Services TOC 122 City of Denton Annual Program of Services TOC TRANSPORTATION EXPENDITURE AND PERSONNEL SUMMARY 2013-14 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,088,030$ 1,203,658$ 1,203,658$ 1,125,504 Materials & Supplies 22,567 26,056 26,056 24,075 Maintenance & Repairs 440,031 479,242 479,242 689,272 Insurance 18,553 28,007 28,007 32,829 Miscellaneous 1,699 2,766 2,766 2,800 Operations 920,882 1,089,038 1,089,038 1,075,822 Transfers 285,238 98,270 98,270 85,497 Fixed Assets 30,209 200,000 200,000 200,000 TOTAL EXPENDITURES$ 2,807,209$ 3,127,037$ 3,127,037$ 3,235,799 PERSONNEL BY DEPARTMENT 2011-12 2012-13 2012-13 2013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Transportation Operations1.001.001.001.00 4± ¥ϭ¨¢ /¯¤± ³¨®²13.0013.0013.0012.00 TOTAL PERSONNEL 14.0014.0014.0013.00 123 City of Denton Annual Program of Services TOC Transportation 4± ¥ϭ¨¢ £ 4± ²¯®±³ ³¨® /¯¤± ³¨®² Department 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¨¢ $¤¯ ±³¬¤³ ¬®¨³®±² ³± ¥ϭ¨¢ µ®«´¬¤²Ǿ ¬ ¨³ ¨² ³± ¥ϭ¨¢ ²¨¦ «²Ǿ ¯ µ¤¬¤³ ¬ ±ª¨¦²Ǿ £ ²¨¦ ¦¤ȁ 4§¤ 4± ²¯®±³ ³¨® /¯¤± ³¨®² ²´¯¯®±³ transportation related planning activities for the regional transportation infrastructure to improve mobility and enhance air quality; all of which impacts the quality of life and economic vitality of the City of Denton and surrounding region. Both departments respond to citizen requests, provide emergency response, manage transportation issues, review new development, and assure compliance with federal, state, and local standards. Strategic Plan Emphasis KFA 2: Public Infrastructure Future Goals in FY 2013-14 !²²¨²³ 2¤¦¨® « 4± ²¯®±³ ³¨® #®´¢¨« #§ ¨± ¶¨³§ ±¤¦¨® ««¸ ²¨¦¨ϭ¨¢ ³ ³± ²¯®±³ ³¨® initiatives (IH-35E, IH-35W, Cotton Belt, and legislative efforts to improve transportation revenue options). 0±®¢¤¤£¨¦ ¶¨³§ £¤²¨¦ ¶®±ª ¥®± ¤¶ ³± ¥ϭ¨¢ ²¨¦ «² ³ ³§¤ ¨³¤±²¤¢³¨®² ®¥ "±¨ª¤± ³ Colorado, Brinker at Spencer, Alegra Vista at Dallas, and State School at Unicorn Lake. #®³¨´¤ ³® ¢®¬¯«¸ ¶¨³§ ³§¤ &¤£¤± « ²³ £ ±£² ¥®± ³± ¥ϭ¨¢ ²¨¦ ±¤ϭ«¤¢³¨µ¨³¸ ¯±®¦± ¬ ¶§¨¢§ ¶¨«« ¨¢«´£¤ ²³ ±³¨¦ ®µ¤±§¤ £ ±¤¯« ¢¤¬¤³ ®¥ ±¤¦´« ³®±¸ £ ¶ ±¨¦ ²¨¦² Ȩ® ³± ¥ϭ¨¢ signal mast arms, span wire intersections and bridges). Prior Year Accomplishments in FY 2012-13 3´¯¯®±³¤£ ¤«¤¢³¤£ ®¥ϭ¨¢¨ «² ¤¥¥®±³² ³® ¤²´±¤ ³§¤ )(ȃΒΔ% - ¦¤£ , ¤ 0±®©¤¢³ ¨¢«´£¤£ capacity improvements through Denton (US 380). Assisted with maintaining Friday night A-train rail service and expansion of rail service to mid-day on weekdays. 124 City of Denton Annual Program of Services TOC TRANSPORTATION TRAFFIC AND TRANSPORTATION OPERATIONS DEPARTMENT SUMMARY 2011-12 2012-13 2012-13 2013-14 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED 4± ¥ϭ¨¢ /¯¤± ³¨®²$ 1,723,765$ 2,019,805$ 2,019,805$ 2,128,084 Street Lighting 729,575 735,000 735,000 735,000 Transportation Operations 353,869 372,232 372,232 372,715 TOTAL EXPENDITURES$ 2,807,209$ 3,127,037$ 3,127,037$ 3,235,799 2011-12 2012-13 2012-13 2013-14 EXPENDITURES BY CLASSIFICATION ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,088,030$ 1,203,658$ 1,203,658$ 1,125,504 Materials & Supplies22,56726,05626,05624,075 Repair & Maintenance 440,031479,242479,242689,272 Insurance 18,553 28,007 28,007 32,829 Miscellaneous1,6992,7662,7662,800 Operations920,8821,089,0381,089,0381,075,822 Transfers285,23898,27098,27085,497 Fixed Assets 30,209 200,000 200,000 200,000 TOTAL EXPENDITURES$ 2,807,209$ 3,127,037$ 3,127,037$ 3,235,799 PERSONNEL BY DIVISION 2011-12 2012-13 2012-13 2013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED 4± ¥ϭ¨¢ /¯¤± ³¨®² 13.00 13.00 13.00 12.00 Transportation Operations 1.00 1.00 1.00 1.00 TOTAL PERSONNEL 14.00 14.00 14.00 13.00 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 3¨· ¤¶ ³± ¥ϭ¨¢ ¢®³±®« ²¨¦ «² ³®³ «¨¦ ͡ΐǾΏΕΕǾΏΔΒ ±¤ ¯« ¤£ ² 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ££¨³¨® « ¥´£¨¦ ®¥ ͡ΔΒǾΏΒΓ ¥®± ¨¢±¤ ²¤£ ¯ ±³ ³§¤ ¢ ¯¨³ « ¡´£¦¤³ ¥®± ³§¤ 4± ¥ϭ¨¢ #®³±®« £¨µ¨²¨®ȁ ! LED light replacements. The budget refects increased pavement additional $100,000 was allocated for the continuation of a bike ¬ ±ª¨¦ ®¥ ͡ΖΔǾΏΏΏǾ £ ͡ΖΏǾΑΏΏ ¥®± ³± ¥ϭ¨¢ ²¨¦ « ¡ ¢ª´¯ ¯®¶¤± plan. supplies. 125 City of Denton Annual Program of Services TOC 126 City of Denton Annual Program of Services TOC ADMINISTRATIVE & COMMUNITY SERVICES EXPENDITURE AND PERSONNEL SUMMARY 2013-14 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 8,918,909$ 9,344,074$ 8,896,828$ 9,522,694 Materials & Supplies 254,462 273,508 273,508 502,925 Maintenance & Repair 650,943 641,316 641,316 857,546 Insurance 110,140 99,481 99,481 111,310 Miscellaneous 356,335 600,612 600,612 370,113 Operations 4,209,758 5,425,065 5,318,277 5,790,541 Transfers 2,119,821 1,816,997 1,816,997 2,300,332 Fixed Assets 33,656 17,774 17,774 17,774 TOTAL EXPENDITURES$ 16,654,024$ 18,218,827$ 17,664,793$ 19,473,235 PERSONNEL BY DIVISION2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED City Manager's Office14.0014.0016.0016.00 Economic Development Department4.754.754.754.75 Facilities Management13.0014.0014.0014.00 Finance Department23.5024.5023.5023.50 Human Resources Department13.0013.0013.0013.00 Internal Audit Department1.001.000.000.00 Legal Administration Department13.0013.0013.0014.00 Public Communications Office6.506.506.508.50 TOTAL PERSONNEL 88.7590.7590.7593.75 127 City of Denton TOC Annual Program of Services Administrative & Community Services City Manager’s Office Program Description The City Manager serves under the policy direction of the City Council and provides the leadership for implementation of the City Council policies to ensure residents and businesses receive exceptional city services and Denton maintains a high quality of life. The City Manager’s Office facilitates the coordination and implementation of City Council policy direction, provides administration of the organization, and develops methods for the effective and efficient delivery of services to the Denton citizens. The City Secretary’s Office supports the City Council and City Manager by safeguarding the records management process, enhancing access to municipal records, overseeing the election process, and providing daily assistance to internal and external stakeholders. Strategic Plan Emphasis KFA 1: Organizational Excellence KFA 5: Partnerships and Regional Leadership Future Goals in FY 2013-14 Implement effective and efficient service delivery in accordance with Council policy. Strengthen relationships with government, education, and community groups. Ensure that customer service is conducted in a professional and courteous manner that meets or exceeds customer satisfaction expectations. Explore opportunities to utilize technology to make access to information and communication with our stakeholders more efficient. Prior Year Accomplishments in FY 2012-13 Facilitated implementation of City Council policy direction and goals as set forth in the Strategic Plan. Strengthened and cultivated relationships with education and government entities by coordinating regular meetings with the City Council and key staff members including county, state, and federal legislators, University of North Texas, Texas Woman’s University, and Denton Independent School District to address issues of common interest and concern. Responded to citizen and staff information inquiries in a friendly and timely manner often directing inquiries to additional information on the City’s website. Coordinated regular City Council Meetings, provided packets of background information supplied by staff to assist the Council in making policy decisions, and posted all pre and post meeting information on the website for public viewing. 128 City of Denton TOC Annual Program of Services ADMINISTRATIVE & COMMUNITY SERVICES CITY MANAGER'S OFFICE SUMMARY 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,842,719$ 2,157,051$ 2,157,051$ 2,353,904 Materials & Supplies 22,289 34,208 34,208 34,208 Maintenance & Repair 1,993 4,428 4,428 11,628 Insurance 47,491 29,483 29,483 20,313 Miscellaneous 25,020 38,075 38,075 55,575 Operations 93,609 130,371 130,371 119,146 Transfers 123,586 134,841 134,841 114,967 TOTAL EXPENDITURES$ 2,156,707$ 2,528,457$ 2,528,457$ 2,709,741 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 14.0014.0016.0016.00 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget reflected no major changes. The budget reflects no major changes. 129 City of Denton Annual Program of Services TOC Administrative & Community Services Economic Development Department 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 in higher education, chambers of commerce, developers, businesses, and for specific CIP projects. Staff 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 2013-14 Promote Smart Growth and Infill/Redevelopment Initiatives by facilitating cross-departmental coordination and policies/practices. Promote environmentally-sustainable economic development in Denton. Continue to promote the development of the Westpark Industrial Park and TIRZ. Staff participation in local, regional, state, national, and international coalitions and professional organizations to better position Denton for economic growth. Prior Year Accomplishments in FY 2012-13 Implemented the Downtown Plan through business recruitment where fourteen new businesses opened and two new multi-use buildings were developed creating 88,106 square feet of new living space, and facilitated the Downtown Reinvestment Grant Program where the City saw a return on investment of $42 for each dollar granted in the program. Completed the Westpark Developer’s agreement. Coordinated with DME to create the Combined Heat and Power Economic Development District (CHP-EDD), created the Tax Increment Reinvestment Zone 2 (TIRZ 2 Westpark) for Westpark and established the TIRZ 2 Westpark Board. Provided research and assistance to more than 100 businesses and participated in recruitment activities for 21 businesses, made 108 business retention visits, and assisted industrial businesses – (Target Distribution, Peerless, and Mayday Manufacturing, in completing construction to begin operations which employ 480 local residents. Airport Branding Taskforce completed the Airport Marketing Plan with the approval of the name change to Denton Enterprise Airport and launched the Marketing Plan at the June Air show. 130 City of Denton Annual Program of Services TOC ADMINISTRATIVE & COMMUNITY SERVICES ECONOMIC DEVELOPMENT DEPARTMENT 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 493,320$ 518,112$ 518,112$ 504,240 Materials & Supplies 28,382 34,877 34,877 27,371 Insurance 4,116 4,416 4,416 9,292 Miscellaneous 11,582 22,000 22,000 21,500 Operations 53,640 124,274 124,274 64,023 Transfers 30,744 30,348 30,348 25,702 380 Agreements - Ad Valorem 68,982 90,611 92,418 103,279 380 Agreements - Sales Tax 859,303 1,372,855 1,264,260 1,471,000 Chamber of Commerce Contribution 60,897 60,897 60,897 60,897 TOTAL EXPENDITURES$ 1,610,966$ 2,258,390$ 2,151,602$ 2,287,304 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 4.754.754.754.75 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget reflected an additional $50,000 for the Downtown The budget reflects the addition of $20,000 for economic Reinvestment Grant Program. development events and programming. In addition the budget was reduced by $100,000 in order to create the Downtown Reinvestment Fund. The Downtown Reinvestment Fund will account for expenses related to the Downtown Reinvestment Grant Program. 131 City of Denton Annual Program of Services TOC 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, and janitorial services for twenty-six buildings. The department maintains construction contracts, which includes supervision of architects, consultants and contractors. The department’s 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 Needs projects. Strategic Plan Emphasis KFA 2: Public Infrastructure Future Goals in FY 2013-14 Continue to provide excellent customer service. Maintain City facilities and equipment in the most cost effective manner possible. Prior Year Accomplishments in FY 2012-13 Completed: DME Meter Shop expansion, City Hall Finance & Accounts Payable remodel, City Hall East PD remodel, City Hall “west” parking lot replacement, City Hall East Court Clerk remodel, Center for the Visual Arts HVAC replacement, and City Hall carpet replacement. Continued work on projects including: Linda McNatt Animal Care and Adoption Center, Pecan Creek Operation building, Joint Training Facility at City Hall East PD, City Hall East roof replacement, Hickory Street enhancements, DME master plan, Solid Waste Administration expansion, Denton Municipal Electric office building, Solid Waste acreage, Fire Station replacement, Denton Municipal Electric Bonnie Brae substation wall, Martin Luther King HVAC replacement, and Fire 4 overhead door replacement/renovation. Performed preventative maintenance on City facilities and equipment to ensure the longest possible lifespan with as little interruption as possible for customers and employees. 132 City of Denton Annual Program of Services TOC ADMINISTRATIVE & COMMUNITY SERVICES FACILITIES MANAGEMENT 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,115,254$ 1,233,052$ 1,233,052$ 1,297,707 Materials & Supplies 41,255 47,248 47,248 47,248 Maintenance & Repair 644,481 634,213 634,213 834,043 Insurance 13,546 14,668 14,668 17,103 Miscellaneous 166 1,503 1,503 1,503 Operations 1,054,149 1,077,619 1,077,619 1,104,867 Transfers 97,001 115,160 115,160 123,385 Fixed Assets 3,000 - - - TOTAL EXPENDITURES$ 2,968,852$ 3,123,463$ 3,123,463$ 3,425,856 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 13.0014.0014.0014.00 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget reflected the addition of 1 FTE, a facilities assistant The budget reflects $75,000 in one time funding for ADA position.enhancements and $132,590 in recurring funding to maintain square footage increases of facilities. 133 City of Denton Annual Program of Services TOC Administrative & Community Services Finance Department Program Description The Finance Department is comprised of the Accounting, Budget and Treasury, and Finance Administration divisions. The department is responsible for a variety of functions. These include: accounts payable and receivable, payroll, cash management, managing the City’s investment portfolio, debt management, budgeting, and long-range financial planning. The department produces quarterly financial reports, prepares the Comprehensive Annual Financial Report (CAFR) and the Annual Program of Services (Budget). Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2013-14 Implement bond fund consolidation and revised arbitrage reporting. Evaluate additional automation of City’s payroll and timekeeping systems. Implement the on-line payment and reporting system for Municipal Court operations. Implement a prepaid billing option for utility customers. Prior Year Accomplishments in FY 2012-13 Completed an update and associated revisions to the City’s Purchasing Manual. Received the Texas State Comptrollers’ 2012 Gold Leadership Circle Award for financial transparency. Received the Government Finance Officers Association Distinguished Budget Presentation Award. Received the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting. 134 City of Denton Annual Program of Services TOC ADMINISTRATIVE & COMMUNITY SERVICES FINANCE DEPARTMENT SUMMARY 2011-122012-132012-132013-14 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED Accounting$ 1,643,701$ 1,722,900$ 1,722,900$ 1,745,612 Budget and Treasury 1,312,547 1,413,971 1,413,971 1,393,070 Finance Administration 329,660 299,752 299,752 309,464 TOTAL EXPENDITURES$ 3,285,908$ 3,436,623$ 3,436,623$ 3,448,146 2011-122012-132012-132013-14 EXPENDITURES BY CLASSIFICATION ACTUALBUDGETESTIMATEADOPTED Personal Services$ 2,210,981 $ 2,369,906 $ 2,369,906 $ 2,406,167 Materials & Supplies93,15070,17870,17866,178 Repair & Maintenance 3,023 675 675 675 Insurance 18,877 20,598 20,598 25,528 Miscellaneous1,1901,9151,9151,915 Operations790,808793,166793,166808,630 Transfers167,879180,185180,185139,053 TOTAL EXPENDITURES$ 3,285,908$ 3,436,623$ 3,436,623$ 3,448,146 PERSONNEL BY DIVISION 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Accounting15.0015.0015.0015.00 Budget and Treasury 6.507.506.506.50 Finance Administration2.002.002.002.00 TOTAL PERSONNEL 23.5024.5023.5023.50 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget reflected the addition of 1 FTE, a Senior Financial The budget reflects no major changes. Analyst position in the Budget division. In addition, the budget reflected the transfer of 1 FTE, a vacant Budget Technician position, to the City Manager's Office. 135 City of Denton TOC Annual Program of Services ADMINISTRATIVE & COMMUNITY SERVICES INTERNAL AUDIT DEPARTMENT 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Insurance$ 877 $ 906 $ 906 $ 1,093 Operations 77,692 150,000 150,000 75,000 TOTAL EXPENDITURES$ 78,569$ 150,906$ 150,906$ 76,093 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 1.001.000.000.00 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget reflected no major changes. The budget reflects no major changes. 136 City of Denton Annual Program of Services TOC 137 City of Denton Annual Program of Services TOC Administrative & Community Services Human Resources Department 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 employees. This includes a competitive compensation and benefits package, dynamic recruiting program, 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 2013-14 Partner with UNT to implement a leadership development training program. Continue with supervisory awareness and training on various employment related laws, with a major emphasis on the American’s with Disabilities Act and on privacy issues in the workplace. 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. Prior Year Accomplishments in FY 2012-13 Completed supervisory boot camp which was a 16-hour mandatory training designed to positively influence the organizational culture and reduce liability by ensuring supervisors are exposed to vital employment laws and have an understanding of important supervisory responsibilities. Upgraded the Human Resources Laserfiche Imaging System to better reflect Human Resources processes and incorporate Risk Management imaging. Coordinated a 40-hour mediation training for 11 employees who were identified by Human Resources staff to be mediators for the City of Denton mediation program. The addition of these staff members will allow us to jump-start our mediation program. 138 City of Denton Annual Program of Services TOC ADMINISTRATIVE & COMMUNITY SERVICES HUMAN RESOURCES DEPARTMENT 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services $ 1,095,985$ 1,169,497$ 1,169,497$ 1,185,368 Materials & Supplies 32,515 24,750 24,750 24,750 Maintenance & Repair 259 500 500 500 Insurance 10,680 12,349 12,349 14,953 Miscellaneous 36,849 50,873 50,873 53,373 Operations 164,068 191,115 191,115 229,629 Transfers 83,309 86,308 86,308 95,880 TOTAL EXPENDITURES$ 1,423,665$ 1,535,392$ 1,535,392$ 1,604,453 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 13.0013.0013.0013.00 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget reflected no major changes. The budget reflects the addition of $30,000 for a Leadership Development Program in partnership with the University of North Texas. 139 City of Denton Annual Program of Services TOC Administrative & Community Services Legal Administration Department Program Description The Legal Department serves as general counsel to the City of Denton and provides transactional and advisory services and litigation services in support of the City Council, City Boards, and City staff. The office further approves all proposed ordinances before the City Council, drafts all proposed ordinances granting franchises, and inspects and reviews papers, documents, contracts and other instruments in which the City may be interested. In addition, prosecutors are provided through the department to represent the State of Texas in Municipal Court proceedings. . . Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2013-14 Continue to achieve favorable results in pending litigation and reduce litigation costs for the City. Maintain the effectiveness of the transactional work of the City Attorney’s Office. Attain a high level and broad based knowledge of Denton-specific ordinances in the City Attorney’s Office. Continue participation in organizations which enhance Denton’s City Attorney’s Office, such as TCAA, IMLA and TML. Continue to provide timely and accurate responses to legal questions. Prior Year Accomplishments in FY 2012-13 Agenda items completed within the required time frame. Special projects completed in a timely manner. Provided prompt and appropriate advice to City Council, City boards and City management. 140 City of Denton Annual Program of Services TOC ADMINISTRATIVE & COMMUNITY SERVICES LEGAL ADMINISTRATION DEPARTMENT 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,573,124$ 1,665,500$ 1,665,500$ 1,849,264 Materials & Supplies 10,612 12,900 12,900 16,075 Insurance 10,444 11,188 11,188 13,477 Operations 81,511 197,426 197,426 199,679 Transfers 56,510 65,779 65,779 68,385 Fixed Assets 30,656 17,774 17,774 17,774 TOTAL EXPENDITURES$ 1,762,857$ 1,970,567$ 1,970,567$ 2,164,654 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 13.0013.0013.0014.00 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget reflected no major changes. The budget reflects the addition of 1 FTE, a Deputy Assistant City Attorney. 141 City of Denton Annual Program of Services TOC Administrative & Community Services Public Communications Office Program Description The Public Communications Office (PCO) assists the organization with the dissemination of information to the public. The department conducts programs which are designed to inform and educate citizens regarding City programs and services. PCO helps to create and maintain a positive public image of the City. Management 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 to enhance programs for the Utilities Department and a variety of general government departments. Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2013-14 Double the number of YouTube subscribers. Capital audio and HD video upgrades to Council Chambers, Work Session room, and DTV control room. Increase City-wide social media followers by 20%. Facilitate enhancement of citizen engagement efforts. Prior Year Accomplishments in FY 2012-13 Successfully launched updated City website. Reached goal of increasing YouTube subscribers to 125. Increased City-wide social media followers by 116%. Expanded PCO involvement with departments who do not traditionally use our services. Completed departmental Strategic Plan. 142 City of Denton Annual Program of Services TOC ADMINISTRATIVE & COMMUNITY SERVICES PUBLIC COMMUNICATIONS OFFICE SUMMARY 2011-122012-132012-132013-14 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED Public Communications Office $ 416,170$ 452,495$ 452,495$ 453,851 Cable TV239,572269,685 269,685 294,788 Reprographics - - - 455,158 TOTAL EXPENDITURES$ 655,742$ 722,180$ 722,180$ 1,203,797 2011-122012-132012-132013-14 EXPENDITURES BY CLASSIFCATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 490,297$ 520,274$ 520,274$ 730,387 Materials & Supplies 26,157 29,347 29,347 267,095 Maintenance & Repair 1,187 1,500 1,500 7,500 Insurance 4,109 5,873 5,873 9,551 Miscellaneous 810 349 349 350 Operations 95,600 125,357 125,357 125,656 Transfers 37,582 39,480 39,480 63,258 TOTAL EXPENDITURES$ 655,742$ 722,180$ 722,180$ 1,203,797 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Public Communications Office 3.003.003.003.00 Cable TV3.503.503.503.50 0.002.00 Reprographics0.000.00 TOTAL PERSONNEL 6.506.506.508.50 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget reflected additional funding of $9,000 to improve the The budget reflects Reprographics moving from the Technology City's website.Services Fund to the General Fund. 143 City of Denton Annual Program of Services TOC ADMINISTRATIVE & COMMUNITY SERVICES NON-DEPARTMENTAL 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Unemployment Insurance$ 63,629$ 50,000$ 50,000$ 50,000 Salary Adjustments - (372,918) (820,164) (887,943) Medical Insurance 33,600 33,600 33,600 33,600 Materials and Supplies 102 - - - Kiwanis Fireworks - 20,000 20,000 20,000 Outside Contract Service - - - 3,200 Code Supplements 6,851 20,000 20,000 20,000 Flex Benefits Plan 36,970 50,000 50,000 50,000 Campus Theatre Utilities 176,000 105,000 105,000 105,000 Fuel Contigency - 250,000 250,000 - Dues and Publications 56,703 54,563 54,563 54,563 City Manager's Contingency 87,576 200,000 200,000 100,000 Special Services 184,294 188,100 188,100 188,100 Consultant Fees 16,015 109,108 109,108 109,108 Collection Expense 3,257 500 500 500 Transfer to Engineering 522,551 620,000 620,000 1,037,361 - - - Transfer to Capital Projects 122,750 Transfer to Electric Fund - 113,089 113,089 81,591 Transfer to Water Shed Protection 109,273 269,962 269,962 483,066 Transfer to Water Fund - 239,698 239,698 377,344 Transfer to Solid Waste Fund - 7,966 7,966 8,300 Transfer to Materials Mgmt Fund 264,983 448,590 448,590 561,855 Transfer to Street Improvement Fund 921,779 - - - Transfer to Utility Admin 18,738 - - - Transfer To Customer Service 85,687 85,591 85,591 157,546 TOTAL EXPENDITURES$ 2,710,758$ 2,492,849$ 2,045,603$ 2,553,191 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The Budget reflected salary savings of $900,000 along with a 1-The budget reflects salary savings of $1,000,000 along with 1- 2% equity adjustment totaling $79,836.2% equity adjustments totaling $112,057 for employees below the midpoint for their positions, if certain other criteria are met. 144 City of Denton TOC Annual Program of Services 145 City of Denton Annual Program of Services TOC 146 City of Denton Annual Program of Services TOC GENERALDEBTSERVICEFUND 201314 DEBTMANAGEMENTSUMMARY DebtIssuance. TypesofDebt. GeneralObligationBonds(GOs). RevenueBonds(RBs). CertificatesofObligation(COs). 147 City of Denton Annual Program of Services TOC MethodofSale. BiddingParameters. AnalysisofFinancingAlternatives. Disclosure. RatingAgencyCommunication. FederalRequirements. . DebtLimit BondRatings. 148 City of Denton Annual Program of Services TOC ADVALOREMTAXDISTRIBUTION BETWEENDEBTSERVICEANDOPERATIONSANDMAINTENANCE $50 $45 $40 $35 $30 $25 $20 $15 $10 $5 $0 Operations&MaintenanceDebtService 149 City of Denton Annual Program of Services TOC 150 City of Denton Annual Program of Services TOC GENERALDEBTSERVICEFUND RESOURCE&EXPENDITURESUMMARY 201314 201112201213201213201314 RESOURCESACTUALBUDGETESTIMATEADOPTED TOTALREVENUES TOTALRESOURCES 2011122012 13201213201314 EXPENDITURESACTUALBUDGETESTIMATEADOPTED TOTALEXPENDITURES 151 City of Denton Annual Program of Services TOC GENERALLONGTERMDEBT PRINCIPAL&INTERESTREQUIREMENTS ASOFOCTOBER1,2013 GeneralDebtGeneralDebt YearPrincipalInterestTotal 152 City of Denton Annual Program of Services TOC GENERALDEBTSERVICEFUND PRINCIPAL/INTERESTDEBTREQUIREMENTS 20132033 $50,000,000 $45,000,000 $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 '14'15'16'17'18'19'20'21'22'23'24'25'26'27'28'29'30'31'32'33 INTERESTPRINCIPAL 153 City of Denton Annual Program of Services TOC GENERALLONGTERMDEBT PRINCIPAL&INTERESTREQUIREMENTS 201314 IssueIssueDateFinalMaturityCouponRate* 154 City of Denton Annual Program of Services TOC GENERALLONGTERMDEBT PRINCIPAL&INTERESTREQUIREMENTS 201314 OriginalAmountNetAmountPrincipal&InterestRequirementsfor201314 AmountofRefundedOutstanding ofIssueIssues10/01/13PrincipalInterestTOTAL 155 City of Denton Annual Program of Services TOC 156 City of Denton Annual Program of Services TOC 157 City of Denton Annual Program of Services TOC 158 City of Denton Annual Program of Services TOC Enterprise Fund 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 2013-14 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. Ensure DME is compliant with state and federal regulations. Manage DME infrastructure needs to meet future growth and development plans. Prior Year Accomplishments in FY 2012-13 Completed ties into system for 25 Photovoltaic (PV) customers. Worked with UNT and completed tie into electric system of three wind generators. #®¬¯«¤³¤£ £¤³ ¨«¤£ ¤¦¨¤¤±¨¦ ²³´£¸ ®¥ ³§¤ ¤«¤¢³±¨¢ ²¸²³¤¬Ǿ ¶§¨¢§ ¨£¤³¨ϭ¨¤£ ±¤ ² ³§ ³ ¤¤£ redesign or improvement. 159 City of Denton Annual Program of Services TOC ELECTRIC FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATE ADOPTED /¯¤± ³¨¦ 2¤µ¤´¤²͡ ΐΒΐǾΘΕΏǾΐΓΖ͡ ΐΓΑǾΑΓΗǾΒΏΑ͡ ΐΓΏǾΏΑΒǾΑΖΗ͡ ΐΔΏǾΗΘΑǾΘΗΏ .®ȃ/¯¤± ³¨¦ 2¤µ¤´¤² ΔΏΐǾΏΗΏ ΓΘΑǾΘΘΘ ΓΏΏǾΏΏΏ ΒΔΏǾΏΏΏ TOTAL REVENUES ΐΒΑǾΓΕΐǾΑΑΖ ΐΓΑǾΖΓΐǾΒΏΐ ΐΓΏǾΓΑΒǾΑΖΗ ΐΔΐǾΑΓΑǾΘΗΏ 5²¤ ®¥ 2¤²¤±µ¤² ȃ ΐΕǾΑΓΕǾΑΑΓ ΐΖǾΖΐΖǾΒΐΐ ΐΖǾΐΐΕǾΖΖΏ TOTAL RESOURCES͡ ΐΒΑǾΓΕΐǾΑΑΖ͡ ΐΔΗǾΘΗΖǾΔΑΔ͡ ΐΔΗǾΐΓΏǾΔΗΘ͡ ΐΕΗǾΒΔΘǾΖΔΏ 2011-122012-132012-132013-14 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED &´¤« lj 0´±¢§ ²¤£ 0®¶¤±͡ ΖΕǾΒΖΒǾΏΖΖ͡ ΐΏΏǾΘΑΗǾΕΖΑ͡ ΐΏΏǾΘΑΗǾΕΖΑ͡ ΐΏΒǾΒΓΕǾΖΐΖ /¯¤± ³¨® lj - ¨³¤ ¢¤ ΑΓǾΔΓΏǾΑΓΓ ΑΔǾΗΘΏǾΐΑΕ ΑΖǾΏΖΘǾΖΓΓ ΒΏǾΏΐΘǾΖΖΘ 2¤³´± ® )µ¤²³¬¤³ ΓǾΑΑΖǾΑΑΔ ΓǾΒΏΒǾΓΏΏ ΓǾΒΒΖǾΑΏΒ ΓǾΔΏΖǾΖΏΖ &± ¢§¨²¤ &¤¤ ΕǾΏΓΖǾΔΒΐ ΕǾΐΓΖǾΖΐΓ ΕǾΐΘΕǾΏΏΓ ΕǾΓΒΘǾΔΗΐ .®ȃ/¯¤± ³¨¦ %·¯¤£¨³´±¤² ΐΖǾΔΗΔǾΓΔΒ ΑΐǾΖΐΖǾΕΐΒ ΐΘǾΔΘΗǾΘΕΕ ΑΓǾΏΓΔǾΘΕΕ TOTAL EXPENDITURES͡ ΐΑΗǾΖΖΒǾΔΒΏ͡ ΐΔΗǾΘΗΖǾΔΑΔ͡ ΐΔΗǾΐΓΏǾΔΗΘ͡ ΐΕΗǾΒΔΘǾΖΔΏ PERSONNEL2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED TOTAL PERSONNEL ΐΑΘȁΔΏ ΐΓΒȁΏΏ ΐΓΒȁΏΏ ΐΕΓȁΏΏ MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¡ ²¤ ± ³¤ ¨¢±¤ ²¤ȁ 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² 4§¤ ¡´£¦¤³ ¨¢«´£¤² ΑȁΔυ ¡ ²¤ ± ³¤ ¨¢±¤ ²¤ȁ 4§¤ ¡´£¦¤³ ³§¤ ££¨³¨® ®¥ ΐΐȁΔ &4%²Ǿ ¨¢«´£¨¦ Ε &4%² ¥®± ¤§ ¢¤£ ±¤¥«¤¢³² ³§¤ ££¨³¨® ®¥ ΑΐȁΏ &4%͒²Ȁ Ζ &4%͒² ±¤ ±¤« ³¤£ ³® ³§¤ # ¯¨³ « )¬¯±®µ¤¬¤³ 0±®¦± ¬ Ȩ#)0ȩ ² £¨²¢´²²¤£ ¨ ³§¤ "´£¦¤³ ¨¢±¤ ²¤£ ¢ ¯¨³ « ¯±®¦± ¬ǿ ΐΐ &4%͒² ¨ ³§¤ ¤¶«¸ ¢±¤ ³¤£ %¤±¦¸ /µ¤±µ¨¤¶ ²¤¢³¨® ®¥ ³§¨² £®¢´¬¤³ȁ- ¦¤¬¤³ £¨µ¨²¨® ¤¤£¤£ ³® ¬ ¦¤ £´³¨¤² ¢´±±¤³«¸ ¯±®µ¨£¤£ ¡¸ ®´³²¨£¤ ¥¨±¬ £ Β &4%͒² ¥®± ¦¤¤± « ®¯¤± ³¨®²ȁ 4§¤ ¥®±¬ ³ ®¥ ³§¨² ¡´£¦¤³ ¨² ¡¤¨¦ ´²¤£ ³® ¯±®µ¨£¤ ¥¨ ¢¨ « ¨¥®±¬ ³¨® ¨ ¬ ¤± ³§ ³ ¨² ¢®¬¬¤²´± ³¤ ³® ¶§ ³ ¨² ¯´¡«¨¢«¸ µ ¨« ¡«¤ ¥±®¬ ³§¤ ®³§¤± ¬´¨¢¨¯ « ´³¨«¨³¨¤² £ ¨µ¤²³®±ȃ®¶¤£ ´³¨«¨³¨¤² ®¯¤± ³¨¦ ¨ 4¤· ²ȁ 160 City of Denton Annual Program of Services TOC ELECTRIC FUND RESOURCES & EXPENDITURES RESOURCES $168,359,750 Use of Reserves 10.17% Non-Operating Revenues 0.20% Operating Revenues 89.63% EXPENDITURES $168,359,750 Franchise Fee 3.83% Return on Investment 2.68% Non-Operating Expenditures 14.28% Operation & Maintenance 17.83% Fuel & Purchased Power 61.38% 161 City of Denton Annual Program of Services TOC 162 City of Denton Annual Program of Services TOC ELECTRICUTILITIESFUND PRINCIPAL&INTERESTREQUIREMENTS ASOFOCTOBER1,2013 YEARPRINCIPALINTERESTTOTAL 163 City of Denton Annual Program of Services TOC ELECTRICUTILITIESFUND PRINCIPAL&INTERESTREQUIREMENTS BYISSUE 201314 FinalCoupon IssueIssueDateMaturityRate* 164 City of Denton Annual Program of Services TOC ELECTRICUTILITIESFUND PRINCIPAL&INTERESTREQUIREMENTS BYISSUE 201314 OriginalAmountPrincipal&InterestRequirementsfor201314 AmountofOutstanding Issue10/1/2013PrincipalInterestTotal 165 City of Denton Annual Program of Services TOC 166 City of Denton TOC Annual Program of Services 167 City of Denton Annual Program of Services TOC 168 City of Denton Annual Program of Services TOC Enterprise Fund Water Program Description The primary function of the Water Department 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 and Customer Service divisions. Strategic Plan Emphasis KFA 2: Public Infrastructure KFA 3: Sustainable Economic Development & Environmental Stewardship Future Goals in FY 2013-14 Complete construction of the Lake Lewisville Water Treatment Plant Rehabilitation and Upgrade Project. #®¬¯«¤³¤ ϭ¨²¢ « ¸¤ ± ¶¨³§®´³ ±¤²³±¨¢³¨®² ®± ¢´±³ ¨«¬¤³² ³® 7 ³¤± #´²³®¬¤±²ȁ Complete 5 year update of the Water Rate Study. Prior Year Accomplishments in FY 2012-13 Continued construction of the Lake Lewisville Water Treatment Plant Rehabilitation and Upgrade Project. Began design and construction of 2.5 million gallon elevated storage tank to serve the Southwest Upper Pressure Zone (Robson Ranch). Began 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. Note: For a complete desStrategic Plan performance measures, please see the Strategic Plan Performance Report section in this document. 169 City of Denton Annual Program of Services TOC WATER FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Operating$ 64,995$ 233,000$ 61,000$ 46,000 Water Sales Residential 15,320,161 16,277,324 16,311,188 17,197,614 Water Sales Commercial 13,907,712 14,869,171 14,821,257 15,354,720 Water for Resale 1,160,335 677,760 936,147 937,462 Other Water 730,404 748,882 694,002 796,891 Public Works Fees & Permits 666,337 482,000 502,000 - Engineering Fees & Permits 11,316 12,616 11,231 - Engineering Charges 1,835,229 2,212,374 1,969,860 - Public Works Charges 77,402 285,243 258,576 - Cost of Service - General Fund 111,424 358,310 350,881 533,353 Cost of Service - Electric 2,332,082 2,512,886 2,394,577 2,937,716 Cost of Service - Wastewater 786,608 877,788 846,709 921,893 Cost of Service - Solid Waste 752,467 817,243 782,296 751,411 Impact Fee Revenues 1,900,000 2,600,000 2,600,000 3,100,000 TOTAL REVENUES$ 39,656,473$ 42,964,597$ 42,539,724$ 42,577,060 Use of Reserves - 903,333 - 328,745 TOTAL RESOURCES$ 39,656,473$ 43,867,930$ 42,539,724$ 42,905,805 2011-122012-132012-132013-14 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Water Administration$ 1,145,105$ 1,642,231$ 1,374,616$ 1,472,199 Water Production 5,431,275 6,678,873 6,105,378 7,013,660 Water Distribution 4,062,522 6,861,572 6,848,574 7,707,356 Water Metering 1,658,533 1,856,095 1,811,092 2,041,983 Water Engineering 1,854,454 2,224,990 1,981,091 - Public Works Inspections 649,809 767,243 760,576 - Water Laboratory 331,244 433,805 398,996 472,957 Utilities Administration 821,746 1,053,872 1,041,189 1,122,106 Customer Service 4,036,721 4,375,085 4,160,881 4,880,632 Miscellaneous 16,753,620 17,974,164 17,990,033 18,194,912 TOTAL EXPENDITURES$ 36,745,030$ 43,867,930$ 42,472,426$ 42,905,805 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Water Administration 9.50 9.50 9.50 9.00 Water Production 31.00 33.00 33.00 34.00 Water Distribution 22.00 22.00 22.00 22.00 Water Metering 14.00 14.00 14.00 15.00 Water Laboratory 4.00 4.00 4.00 4.50 Water Engineering 21.50 21.50 15.50 0.00 Public Works Inspections 9.50 9.50 7.50 0.00 Utilities Administration 7.00 8.00 8.00 8.00 Customer Service 39.50 39.50 40.50 41.00 TOTAL PERSONNEL 158.00 161.00 154.00 133.50 170 City of Denton Annual Program of Services TOC WATER FUND RESOURCES & EXPENDITURES RESOURCES $42,905,805 Use of Reserves Interest Operating 0.77% 0.11% Impact Fee Revenues 7.23% Cost of Service Transfers 11.99% Water Sales Residential 40.08% Other Water Water Sales Commercial 1.85% 35.79% Water for Resale 2.18% EXPENDITURES $42,905,805 Purchased Power Transfer to Capital 3.50% Projects 14.40% Cost of Service - Other 3.96% Purchased Water 0.21% Cost of Service - General Fund 3.25% Personal Services 22.56% Materials & Supplies 4.12% Debt Service 30.76% Maintenance & Repair 3.12% Insurance 0.51% Return on Investment 2.80% Franchise Fee 3.94% Operations 6.63% Miscellaneous 0.24% 171 City of Denton Annual Program of Services TOC WATER FUND EXPENDITURES BY CLASSIFICATION 2013-14 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Purchased Power$ 1,128,828$ 1,504,000$ 1,271,516$ 1,501,504 Purchased Water 71,320 91,500 91,019 91,500 Personal Services 9,768,647 11,049,920 10,461,939 9,680,858 Materials & Supplies 1,572,863 1,694,929 1,541,268 1,764,039 Maintenance & Repair 842,256 1,243,446 1,215,681 1,335,146 Insurance 197,382 203,693 204,580 217,201 Return on Investment 1,054,942 1,140,060 1,146,691 1,200,034 Franchise Fee 1,507,060 1,618,168 1,627,744 1,691,258 Miscellaneous 88,572 102,048 98,215 101,139 Operations 2,040,866 2,624,709 2,300,316 2,846,777 Debt Service 12,364,199 13,209,294 13,209,294 13,199,256 Cost of Service - General Fund 1,396,310 1,681,645 1,681,645 1,396,582 Cost of Service - Other 1,738,705 1,838,231 1,838,231 1,701,118 Transfer to Capital Projects 2,973,079 5,866,287 5,784,287 6,179,393 TOTAL EXPENDITURES$ 36,745,030$ 43,867,930$ 42,472,426$ 42,905,805 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 An 8.0% rate increase for water customers is included in the budget. A 4.0% rate increase for water customers is included in the 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ Β &4%²Ȁ ΐ &4% ¥®± 3´²³ ¨ ¡¨«¨³¸ ¡´£¦¤³ȁ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ Β &4%²Ȁ ΐ &4% ¥®± Coordinator in Utility Administration; 1 FTE for a Senior Engineer in Operator in Water Production; 1 FTE for a Meter Mechanic I in Water Production; and 1 FTE for an Operator I in Water Production. Water Metering; 0.5 FTE for a Technical Operations Specialist The Estimate inlcudes the addtion of 1 FTE in Custmer Service for in Water Lab and 0.5 FTE for two part time temporary positions City wide switchboard operations, and the reduction of 8 unfunded & in Customer Service. vacant positions related to Engineering. 172 City of Denton Annual Program of Services TOC WATERUTILITIESFUND PRINCIPAL&INTERESTREQUIREMENTS ASOFOCTOBER1,2013 YEARPRINCIPALINTERESTTOTAL 173 City of Denton Annual Program of Services TOC WATERUTILITIESFUND PRINCIPAL&INTERESTREQUIREMENTS BYISSUE 201314 FinalCoupon IssueIssueDateMaturityRate* 174 City of Denton Annual Program of Services TOC WATERUTILITIESFUND PRINCIPAL&INTERESTREQUIREMENTS BYISSUE 201314 OriginalAmountPrincipal&InterestRequirementsfor201314 AmountofOutstanding Issue10/1/2013PrincipalInterestTotal 175 City of Denton Annual Program of Services TOC 176 City of Denton Annual Program of Services TOC 177 City of Denton Annual Program of Services TOC 178 City of Denton Annual Program of Services TOC Enterprise Fund Wastewater Program Description The Wastewater Department 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 2013-14 Anticipate completion of the 5 year update of the Wastewater Rate Study. Anticipate construction completion of State School Interceptor Phase II project. Anticipate construction completion of Pecan Creek Interceptor Phase III project. Begin construction phase of Wastewater Plant Operations Building to accommodate Water 2¤¢« ¬ ³¨®Ǿ 0±¤³±¤ ³¬¤³Ǿ "¤¤ϭ¨¢¨ « 2¤´²¤ £ 7 ³¤±²§¤£ȝ3³®±¬ 7 ³¤± ¯¤±²®¤«ȁ Prior Year Accomplishments in FY 2012- 13 Pecan Creek Interceptor Phase II project in construction; replace sewer lines from Oakland Street and Congress Street to Sycamore Street and Crawford Street. State School Interceptor Phase II project in construction; replace sewer lines from State School Road to Edwards Road. Design phase of the Co-digestion project completed to generate electricity from food waste and grease at the Pecan Creek Water Reclamation Plant. Completion of the 5 year update of the Wastewater Impact Fee Study. Strategic Plan Performance Report section in this document. 179 City of Denton Annual Program of Services TOC WASTEWATER FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Operating$ 46,430$ 192,000$ 48,600$ 23,000 Wastewater Residential 8,483,858 9,311,742 9,197,995 10,280,865 Wastewater Commercial 8,932,830 10,546,220 10,306,081 11,459,902 7 ²³¤¶ ³¤± %¥ϭ«´¤³ )±±¨¦ ³¨® 133,738 126,640 61,468 61,468 Wastewater Wholesale 461,620 522,519 497,379 499,444 Other Wastewater 1,392,331 1,282,890 1,289,000 1,368,719 Drainage Fees 4,251,213 4,275,310 4,291,037 4,373,117 Transfers In 252,667 419,141 419,141 610,713 Impact Fee Revenues 1,000,000 1,100,000 1,100,000 1,100,000 TOTAL REVENUES$ 24,954,688$ 27,776,462$ 27,210,701$ 29,777,228 Use of Reserves - 475,945 281,764 550,006 TOTAL RESOURCES$ 24,954,688$ 28,252,407$ 27,492,465$ 30,327,234 2011-122012-132012-132013-14 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Wastewater Administration$ 1,195,784$ 1,309,405$ 1,109,180$ 1,425,478 Water Reclamation 3,630,450 4,146,261 3,999,291 4,425,320 Wastewater Collection 3,907,472 5,960,366 5,754,935 6,667,367 "¤¤ϭ¨¢¨ « 2¤´²¤ 1,119,580 1,398,341 1,327,272 1,485,266 Wastewater Laboratory 452,593 534,601 504,634 609,981 Industrial Pretreatment 535,203 753,424 691,787 692,943 Drainage 2,359,488 2,536,355 2,577,063 2,638,149 Watershed Protection 534,091 641,116 624,082 729,047 Miscellaneous 8,585,018 9,538,922 9,478,552 10,087,016 Drainage Miscellaneous 1,569,956 1,433,616 1,425,669 1,566,667 TOTAL EXPENDITURES$ 23,889,636$ 28,252,407$ 27,492,465$ 30,327,234 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Wastewater Administration 10.00 10.00 10.00 9.50 Water Reclamation 21.00 22.00 22.00 23.00 Wastewater Collection 24.00 24.00 26.00 26.00 "¤¤ϭ¨¢¨ « 2¤´²¤ 6.75 6.75 6.75 6.75 Wastewater Laboratory 4.00 4.00 4.00 4.50 Industrial Pretreatment 6.00 7.50 7.50 7.50 Drainage 16.00 16.00 16.00 15.00 Watershed Protection 4.62 5.00 5.00 6.00 TOTAL PERSONNEL 92.37 95.25 97.25 98.25 180 City of Denton Annual Program of Services TOC WASTEWATER FUND RESOURCES & EXPENDITURES RESOURCES $30,327,234 Use of Reserves Impact Fee Revenues 1.81% Interest Operating 3.63% 0.08% Transfers In 2.01% Drainage Fees 14.42% Other Wastewater Wastewater Residential 4.51% 33.90% Wastewater Wholesale 1.65% Wastewater Commercial 37.79% 7 ²³¤¶ ³¤± %¥ϭ«´¤³ Irrigation 0.20% EXPENDITURES $30,327,234 Purchased Power Transfer for Capital 2.71% Projects 16.68% Cost of Service Transfers 9.98% Personal Services 24.36% Materials & Supplies 3.02% Debt Service 23.23% Maintenance & Repair 4.40% Insurance 0.72% Operations Miscellaneous Franchise Fee Return on Investment 8.11% 0.16% 3.90% 2.73% 181 City of Denton Annual Program of Services TOC WASTEWATER FUND EXPENDITURES BY CLASSIFICATION 2013-14 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Purchased Power$ 714,705$ 821,000$ 789,000$ 821,000 Personal Services 6,012,556 6,910,361 6,696,597 7,386,840 Materials & Supplies 702,027 910,128 731,155 915,988 Maintenance & Repair 988,514 1,287,347 1,071,638 1,333,594 Insurance 102,253 135,833 135,833 217,122 Miscellaneous 33,040 44,381 32,245 48,357 Operations 1,980,149 2,318,797 2,100,282 2,460,752 Return on Investment 653,326 762,650 747,317 828,464 Franchise Fee 933,323 1,089,501 1,067,596 1,183,520 Debt Service 6,553,689 6,751,660 6,751,660 7,045,429 Cost of Service - General Fund 776,420 1,022,551 1,022,551 1,068,565 Cost of Service - Other 1,488,199 1,774,985 1,743,906 1,959,090 Transfer for Capital Projects 2,951,434 4,423,213 4,602,685 5,058,513 TOTAL EXPENDITURES$ 23,889,636$ 28,252,407$ 27,492,465$ 30,327,234 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The Wastewater budget included a 9.0% increase in rates. The The budget includes a 9% increase in rates, the addition of 2.5 budget included the addition of 2.88 FTEs in the Wastewater FTE's; 1 FTE for a Storm Water Specialist in Watershed budget: 1 FTE for a WW utility electrician II in Water Protection, 1 FTE for a Wastewater Operator in Reclamation and Reclamation; 0.5 FTE for an environmental monitoring tech in 0.5 FTE for a Technical Operations Specialist in the Laboratory, Industrial Pretreatment; 1 FTE for a transportation permit and the transfer of 1.5 FTE's to the newly established specialist in Industrial Pretreatment; and 0.38 FTE for a Engineering Services Fund. Watershed Protection intern in Watershed Protection. The estimate inludes 2 FTE's added in the Collections division. 182 City of Denton Annual Program of Services TOC (1) DRAINAGE RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-12 2012-13 2012-13 2013-14 RESOURCESACTUALBUDGETESTIMATE ADOPTED Auction Proceeds$ 22,311$ -$ -$ 2,000 Drainage Fees 4,251,213 4,275,310 4,291,037 4,373,117 Wastewater Resources 61,562 65,815 65,815 75,680 General Government Resources 109,273 269,962 269,962 483,066 TOTAL REVENUES$ 4,444,359$ 4,611,087$ 4,626,814$ 4,933,863 Use of Reserves 19,176 - - - TOTAL RESOURCES$ 4,463,535$ 4,611,087$ 4,626,814$ 4,933,863 2011-12 2012-13 2012-13 2013-14 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Drainage$ 2,359,488$ 2,536,355$ 2,577,063$ 2,638,149 Watershed Protection 534,091 641,116 624,082 729,047 Drainage Miscellaneous 1,569,956 1,433,616 1,425,669 1,566,667 TOTAL EXPENDITURES$ 4,463,535$ 4,611,087$ 4,626,814$ 4,933,863 PERSONNEL 2011-12 2012-13 2012-13 2013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Drainage 16.00 16.00 16.00 15.00 Watershed Protection 4.62 5.00 5.00 5.00 TOTAL PERSONNEL 20.62 21.00 21.00 20.00 2011-12 2012-13 2012-13 2013-14 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATE ADOPTED Personal Services$ 1,286,255$ 1,617,600$ 1,481,741$ 1,793,130 Materials & Supplies 73,056 94,046 81,325 95,596 Maintenance & Repair 93,367 152,716 122,716 152,892 Insurance 17,908 19,891 19,891 24,232 Miscellaneous 2,143 2,750 2,544 2,888 Operations 377,953 549,157 540,414 551,768 Bad Debt 18,635 17,101 17,101 17,492 Debt Service 316,802 370,657 370,657 550,406 General Obligation Debt Service 920,802 617,774 617,774 554,399 Cost of Service - General Fund 124,150 163,246 163,246 169,699 Other Transfers 263,992 355,008 347,061 361,884 Transfer for Capital Projects 968,472 651,141 862,344 659,477 TOTAL EXPENDITURES$ 4,463,535$ 4,611,087$ 4,626,814$ 4,933,863 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 4§¤ $± ¨ ¦¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ4§¤ $± ¨ ¦¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ³± ²¥¤± ®¥ ®¤ Ȩΐȩ &4% ³® ³§¤ Engineering Services Fund. (1) NOTE: The Drainage operation is a component of the Wastewater Fund. 183 City of Denton Annual Program of Services TOC 184 City of Denton Annual Program of Services TOC WASTEWATERUTILITIESFUND PRINCIPAL&INTERESTREQUIREMENTS ASOFOCTOBER1,2013 YEARPRINCIPALINTERESTTOTAL 185 City of Denton Annual Program of Services TOC WASTEWATERUTILITIESFUND PRINCIPAL&INTERESTREQUIREMENTS BYISSUE 201314 FinalCoupon IssueIssueDateMaturityRate* 186 City of Denton Annual Program of Services TOC WASTEWATERUTILITIESFUND PRINCIPAL&INTERESTREQUIREMENTS BYISSUE 201314 OriginalAmountPrincipal&InterestRequirementsfor201314 AmountofOutstanding Issue10/1/2013PrincipalInterestTotal 187 City of Denton Annual Program of Services TOC 188 City of Denton TOC Annual Program of Services 189 City of Denton Annual Program of Services TOC 190 City of Denton Annual Program of Services TOC Enterprise Fund 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 ±¤¥´²¤ ¢®««¤¢³¨®Ǿ ¸ ±£ ¶ ²³¤ £ ¡±´²§ ¢®««¤¢³¨®Ǿ ¢´±¡²¨£¤ ±¤¢¸¢«¨¦ ¢®««¤¢³¨®Ǿ §®¬¤ ¢§¤¬¨¢ « ¢®««¤¢³¨®Ǿ « ±¦¤ §®´²¤§®«£ ¶ ²³¤ ¨³¤¬² ¢®««¤¢³¨®Ǿ ²¯¤¢¨ « ¢®««¤¢³¨® ¥®± ¬®¡¨«¨³¸ ¨¬¯ ¨±¤£ ¢´²³®¬¤±²Ǿ £±®¯ȃ ®¥¥ ±¤¢¸¢«¨¦ ¢®««¤¢³¨® ¢¤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¨® ¢¤³¤±²ȁ 4§¤ $¨²¯®² « £ 0±®¢¤²²¨¦ $¨µ¨²¨® ¯±®µ¨£¤² « £¥¨«« £¨²¯®² « £ ²¯¤¢¨ « ¶ ²³¤ ²³±¤ ¬ ¯±®¢¤²²¨¦ ®¯¤± ³¨®² ³® ²´¯¯®±³ ³§¤ ¢®¬¬´ Strategic Plan Emphasis KFA 2: Public Infrastructure KFA 3: Sustainable Economic Development & Environmental Stewardship Future Goals in FY 2013-14 )²³ «« ²ª¨£ ¬®´³¤£ ³¨¬¤ ¥¨«« #®¬¯±¤²²¤£ . ³´± « ' ² Ȩ#.'ȩ ¥´¤«¨¦ ²³ ³¨®ȁ 7®±ª ¶¨³§ ²¤±µ¨¢¤ ¯±®µ¨£¤± ³® ¢®²³±´¢³ ¯´¡«¨¢ ¢¢¤²² #®¬¯±¤²²¤£ . ³´± « ' ² Ȩ#.'ȩ lj ,¨°´¨£ . ³´± « ' ² Ȩ,.'ȩ ¥´¤«¨¦ ²³ ³¨®ȁ %·¯ £ ¢®¬¬¤±¢¨ « £ ¬´«³¨ȃ¥ ¬¨«¸ ±¤¢¸¢«¨¦ ³® ¬®µ¤ ³®¶ ±£ ³§¤ ΓΏυ ¶ ²³¤ £¨µ¤±²¨® ¦® « ²¤³ ¡¸ #¨³¸ #®´¢¨«ȁ Prior Year Accomplishments in FY 2012-13 )ȃ²®´±¢¤£ ³§¤ ±¤²¨£¤³¨ « ¢´±¡²¨£¤ ±¤¢¸¢«¨¦ ¢®««¤¢³¨® ¯±®¦± ¬ ³ ³§¤ ¢®¬¯«¤³¨® ®¥ ³§¤ ¢´±±¤³ ¦±¤¤¬¤³ ¶¨³§ ®´± ¢´±±¤³ ¢®³± ¢³®±ȁ 4§¤ 3®«¨£ 7 ²³¤ $¤¯ ±³¬¤³ ¢°´¨±¤£ 4#%1 ¦± ³ ¥®± ³§¤ ¢®²³±´¢³¨® ®¥ #.' lj ,.' ¯´¡«¨¢ ¢¢¤²² ¥´¤«¨¦ ²³ ³¨®ȁ "¤¦ ³§¤ ¤·¢ µ ³¨® ®¥ ³§¤ ¤·³ « £¥¨«« ¢¤««Ǿ ¶§¨¢§ ¨² ¯« ¤£ ³® ¡¤ ¢®¬¯«¤³¤£ ¨ ¤ ±«¸ &9 ΑΏΐΓȁ ³¤¦¨¢ 0« ¯¤±¥®±¬ ¢¤ ¬¤ ²´±¤²Ǿ ¯«¤ ²¤ ²¤¤ ³§¤ 3³± ³¤¦¨¢ 0« 0¤±¥®±¬ ¢¤ 2¤¯®±³ ²¤¢³¨® ¨ ³§¨² £®¢´¬¤³ȁ 191 City of Denton Annual Program of Services TOC SOLID WASTE FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATE ADOPTED $ 6,927,398 $ 8,749,295 $ 8,813,999 $ 9,402,091 Refuse Fees - Residential 9,546,904 11,395,798 10,566,355 11,256,025 Refuse Fees - Commercial 3,048,765 3,106,292 3,017,106 3,429,702 , £ϭ¨«« &¤¤² 3,034,933 1,214,705 1,213,162 1,262,359 Recycling - - - 110,000 Construction - - - 281,554 Site Operations 152,926 150,000 155,000 150,000 Interest Income 38,148 531,499 289,149 461,304 Other Revenues $ 22,749,074 $ 25,147,589 $ 24,054,771 $ 26,353,035 TOTAL REVENUES - - 212,352 - Use of Reserves $ 22,749,074 $ 25,147,589 $ 24,267,123 $ 26,353,035 TOTAL RESOURCES 2011-122012-132012-132013-14 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED $ 605,984 $ 946,039 $ 1,137,591 $ 865,021 Solid Waste Administration 5,840,530 7,695,415 7,235,521 8,045,125 Residential Collection 6,225,466 8,212,309 7,851,886 8,217,349 Commercial Collection 6,709,927 6,422,162 6,298,613 6,638,771 3®«¨£ 7 ²³¤ , £ϭ¨«« 2,977,770 1,271,317 1,204,288 1,238,065 Solid Waste Recycling 8,967 226,280 216,508 366,067 Construction 366,656 351,167 322,716 356,663 Keep Denton Beautiful (KDB) - - - 585,929 Site Operations $ 22,735,300 $ 25,124,689 $ 24,267,123 $ 26,312,990 TOTAL EXPENDITURES PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED 4.00 4.00 4.00 5.00 Solid Waste Administration 31.50 40.00 41.50 42.50 Residential Collection 23.50 28.50 28.50 27.50 Commercial Collection 26.50 22.50 25.50 26.00 3®«¨£ 7 ²³¤ , £ϭ¨«« 17.00 8.00 8.00 8.00 Solid Waste Recycling - 4.50 4.50 5.00 Construction 3.00 3.00 3.00 3.00 Keep Denton Beautiful (KDB) 105.50 110.50 115.00 117.00 TOTAL PERSONNEL 192 City of Denton Annual Program of Services TOC SOLID WASTE FUND RESOURCES & EXPENDITURES RESOURCES $26,353,035 Site Operations 1.79% Refuse Fees - Residential 36.42% Recycling 4.89% , £ϭ¨«« &¤¤² 13.29% Refuse Fees - Commercial 43.61% EXPENDITURES $26,312,990 Franchise Fee Debt Service 4.97% 22.81% Franchise Fee Debt Service 5.03% 22.56% , £ϭ¨«« #«®²´±¤ Operations , £ϭ¨«« #«®²´±¤ 1.28% Operations 22.95% 1.29% 23.20% Transfers Transfers 8.80% 8.89% Miscellaneous Miscellaneous 0.28% 0.27% Personal Services Personal Services 34.76% 34.39% Fixed Assets Insurance 1.06% 0.76% Insurance 0.76% Maintenance & Repair 1.62% Maintenance & Repair Materials Materials & Supplies 1.20% & Supplies 1.34% 1.13% 193 City of Denton Annual Program of Services TOC SOLID WASTE FUND EXPENDITURES BY CLASSIFICATION 2013-14 2011-122012-132012-132013-14 EXPENDITURE ACTUALBUDGETESTIMATE ADOPTED $ 7,156,829 $ 8,398,223 $ 7,994,567 $ 9,049,891 Personal Services 276,988 292,643 299,588 351,863 Materials & Supplies 223,683 455,675 406,689 423,522 Maintenance & Repair 146,659 168,961 168,961 198,856 Insurance 1,105,235 1,241,561 1,171,398 1,308,247 Franchise Fee 54,037 60,322 66,547 72,160 Miscellaneous 6,537,699 6,253,763 5,724,556 6,038,849 Operations 4,520,548 5,378,056 5,378,056 5,937,330 Debt Service 797,120 877,525 877,525 935,982 Cost of Service - General Fund 375,943 325,950 325,950 336,900 , £ϭ¨«« #«®²´±¤ 222,898 281,642 281,642 356,584 Cost of Service - Technology Services 42,744 45,045 45,045 53,625 Cost of Service - Fleet Services 84,344 86,202 86,202 75,695 Cost of Service - Safety and Training 2,375 691 691 2,441 Cost of Service - Electric 51,543 71,188 71,187 60,979 Cost of Service -Materials Mgmt 133,366 146,855 146,855 48,198 Cost of Service - Utility Admin 619,880 670,387 670,388 706,868 Cost of Service - Customer Service 56,549 370,000 291,275 280,000 Fixed Assets 303,785 - 260,000 - Capital Projects Other Transfers 23,075 - - 75,000 $ 22,735,300 $ 25,124,689 $ 24,267,123 $ 26,312,990 TOTAL EXPENDITURES MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² ³§¤ ££¨³¨® ®¥ Δ &4%² £ ³§¤ ±¤ȃThe budget includes various increases in rates as detailed in the establishment of a Construction and Demolition Materials "´£¦¤³ /µ¤±µ¨¤¶ ²¤¢³¨® ®¥ ³§¨² £®¢´¬¤³ȁ 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³² Recovery operation: 2 FTEs for Residential Curbside Recycling, the addition of a Administration FTE and a crew leader in the 1 FTE for a Recycling Coordinator, and 1 FTE for the Household Construction Division. Chemical Collection program. Additionally, 1 Temporary FTE for Residential Yard Waste collection, and the Construction and Demolition Materials Recovery processing program. The estimate includes the addition of 5 FTE's that were budgeted as temporary, and retained as full time. 194 City of Denton Annual Program of Services TOC SOLIDWASTEFUND PRINCIPAL&INTERESTREQUIREMENTS ASOFOCTOBER1,2013 YEARPRINCIPALINTERESTTOTAL 195 City of Denton Annual Program of Services TOC SOLIDWASTEFUND PRINCIPAL&INTERESTREQUIREMENTS BYISSUE 201314 IssueIssueDateFinalMaturityCouponRate* 196 City of Denton Annual Program of Services TOC SOLIDWASTEFUND PRINCIPAL&INTERESTREQUIREMENTS BYISSUE 201314 OriginalAmountPrincipal&InterestRequirementsfor201314 AmountofOutstanding Issue10/1/2013PrincipalInterestTotal 197 City of Denton Annual Program of Services TOC 198 City of Denton TOC Annual Program of Services 199 City of Denton Annual Program of Services TOC 200 City of Denton Annual Program of Services TOC Enterprise Fund Airport 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 $2 7 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 2013-14 Increase ground lease revenue by $75,000 annually. Complete construction of Airport entry improvements. Incorporate new logo, tag line, anthem and Airport name proposed by the Economic Development Partnership Board. Conduct target marketing plan for new aviation industry to locate at Airport. Prior Year Accomplishments in FY 2012-13 Completed construction of 90,000 square foot ramp addition. ,¤ ²¤£ ΑΔǾΏΏΏ ²°´ ±¤ ¥®®³ «®³ ³® ¯±¨µ ³¤ µ¨ ³¨® ¡´²¨¤²² ¥®± ¢®²³±´¢³¨® ®¥ ¤¶ § ¦ ±Ǿ ®¥ϭ¨¢¤ area and ramp resulting in a contract to host Care Flight at Denton Enterprise Airport. Purchased 149 acres for future Airport expansion. Strategic Plan Performance Report section in this document. 201 City of Denton Annual Program of Services TOC AIRPORT FUND RESOURCE AND EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Airport Ground Leases$ 346,156$ 561,802$ 382,622$ 459,146 FBO Commissions 309,831 350,000 356,230 391,853 Airport Gas Royalties 1,216,740 1,125,000 975,000 900,000 Airport Leases 49,173 - - - Miscellaneous 102,297 40,000 40,000 59,000 Interest Income 32,706 25,000 25,000 27,000 TOTAL REVENUES$ 2,056,903$ 2,101,802$ 1,778,852$ 1,836,999 Use of Reserves - 391,123 359,708 942,364 TOTAL RESOURCES$ 2,056,903$ 2,492,925$ 2,138,560$ 2,779,363 2011-122012-132012-132013-14 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Personal Services$ 399,504$ 503,380$ 415,180$ 545,070 Materials & Supplies 6,902 46,725 46,725 46,725 Repair & Maintenance 51,163 78,997 70,120 78,997 Insurance 17,874 18,563 18,563 21,324 Miscellaneous 1,887 1,500 1,300 1,500 Operations 225,412 219,388 212,000 228,006 Transfers 39,681 66,656 66,656 83,070 Debt Service Transfer 211,546 226,648 226,648 357,262 Cost of Service Transfer - General Fund 178,124 294,997 294,997 381,338 Capital Projects Transfers 479,160 1,000,000 750,300 1,000,000 Franchise Fees 48,518 36,071 36,071 36,071 TOTAL EXPENDITURES$ 1,659,771$ 2,492,925$ 2,138,560$ 2,779,363 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Total Personnel 5.50 6.50 6.50 6.50 TOTAL PERSONNEL 5.50 6.50 6.50 6.50 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 4§¤ ¡´£¦¤³ ¨¢«´£¤£ ͡ΑΔΏǾΏΏΏ ¨ ¥´£² ¥®± ¸¤ ± ³¶® ȨΑȩ ®¥ ϭ¨µ¤ ȨΔȩ 4§¤ ¡´£¦¤³ ¨¢«´£¤² ͡ΑΔΏǾΏΏΏ ¨ ¥´£² ¥®± ¸¤ ± ³§±¤¤ ȨΒȩ ®¥ 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 for Grant matching to update the 2003 miles of Airport roads and $750,000 for capital improvement Master Plan; $76,211 for an additional 1 FTE for a Property programming. Coordinator position; and $750,000 for capital improvement programming. The budget included an additional $37,625 for items ±¤« ³¤£ ³® ³§¤ !¨±¢± ¥³ 2¤²¢´¤ £ &¨±¤ϭ¨¦§³¨¦ Ȩ!2&&ȩ µ¤§¨¢«¤ ££¤£ in FY2011-12 and $250,000 for control tower improvements related to a TXDOT grant. 202 City of Denton Annual Program of Services TOC AIRPORT FUND RESOURCES & EXPENDITURES RESOURCES $2,779,363 Interest Income 0.97% Miscellaneous 2.12% Use of Reserves 33.91% Airport Gas Royalties 32.38% Airport Ground Leases 16.52% FBO Commissions 14.10% EXPENDITURES $2,779,363 Cost of Service Transfer - General Fund 13.72% Capital Projects Transfers 35.98% Debt Service Transfer 12.85% Transfers 3.00% Operations Personal Services 8.20% 19.61% Franchise Fees 1.30% Miscellaneous 0.05% Insurance 0.77% Materials & Supplies Repair & Maintenance 1.68% 2.84% 203 City of Denton Annual Program of Services TOC 204 City of Denton Annual Program of Services TOC 205 City of Denton Annual Program of Services TOC 206 City of Denton Annual Program of Services TOC Internal Service Fund Technology Services Fund Program Description 4§¤ 4¤¢§®«®¦¸ 3¤±µ¨¢¤² $¤¯ ±³¬¤³ ¢®³±¨¡´³¤² ³® ¤¥¥¨¢¨¤³ £ ¯±®£´¢³¨µ¤ #¨³¸ ¦®µ¤±¬¤³ ¡¸ ´²¨¦ ¬®£¤± ¨¥®±¬ ³¨® ³¤¢§®«®¦¨¤² ³® ¨¬¯±®µ¤ ¡®³§ ¶®±ª¤± ¯±®£´¢³¨µ¨³¸ £ ¢¨³¨¹¤ ¢¢¤²² ³® ¦®µ¤±¬¤³ ¨¥®±¬ ³¨® £ ²¤±µ¨¢¤²ȁ Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2013-14 %³¤±¯±¨²¤ 0# £¤¯«®¸¬¤³ ¶¨³§ 7¨£®¶² Ζȁ )¬¯«¤¬¤³ ³¨® ®¥ 7¨&¨ £ ²¤¢´±¨³¸ ¢ ¬¤± ² ¨ $®¶³®¶ #®±±¨£®±ȁ /¥¥ȃ²¨³¤ §®²³¨¦ ®¥ 5³¨«¨³¸ £ #®´±³² ¯ ¸¬¤³² ³® ¬¤¤³ 0#) ¢®¬¯«¨ ¢¤ȁ Prior Year Accomplishments in FY 2012-13 )¬¯«¤¬¤³¤£ £¨² ²³¤± ±¤¢®µ¤±¸ £ ¥ ¨«®µ¤± ²¤±µ¤± ¨¥± ²³±´¢³´±¤ ³ $¤³® -´¨¢¨¯ « %«¤¢³±¨¢ ¡´¨«£¨¦ȁ )¬¯«¤¬¤³¤£ ´³®¬ ³¤£ -¤³¤±¨¦ )¥®±¬ ³¨® 0±®©¤¢³ȁ #®³¨´¤ , ²¤±¥¨¢§¤ ¨¬ ¦¨¦ ¨¬¯«¤¬¤³ ³¨®² ¥®± ´²¤± £¤¯ ±³¬¤³² ³® ±¤£´¢¤ ±¤«¨ ¢¤ ® ¯ ¯¤±ȃ ¡ ²¤£ ²¸²³¤¬²ȁ 3³± ³¤¦¨¢ 0« 0¤±¥®±¬ ¢¤ 2¤¯®±³ ²¤¢³¨® ¨ ³§¨² £®¢´¬¤³ȁ 207 City of Denton Annual Program of Services TOC TECHNOLOGY SERVICES FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Transfer - Communication Services $ 720,841$ 495,662$ 495,662$ 511,529 Cost of Service - General Fund 4,097,196 4,636,170 4,636,170 4,697,134 Cost of Service - Electric Fund 875,534 1,289,740 1,289,740 1,423,751 Cost of Service - Water Fund 778,407 844,155 844,155 663,814 Cost of Service - Wastewater Fund 257,818 294,863 294,863 295,062 Cost of Service - Solid Waste Fund 222,899 281,642 281,642 335,861 Cost of Service - Airport 37,809 47,495 47,495 51,640 Cost of Service - Fleet Services Fund 71,379 89,779 89,779 111,496 Cost of Service - Materials Management 65,950 70,832 70,832 70,413 Cost of Service - Risk Retention 25,189 27,787 27,787 33,567 Cost of Service - Reprographics 17,161 83,716 83,716 16,278 Cost of Service - Aquatic 65,008 64,495 64,495 75,196 Cost of Service - Street Improvement 62,508 80,034 80,034 52,375 Cost of Service - Engineering - - - 141,958 Transfer - Municipal Court Tech Fund 87,006 100,000 100,000 100,000 Sale of Documents 335,760 290,000 289,376 - Copy Sales 94,894 97,800 97,800 - Miscellaneous 5,298 - - - Interest Income 4,572 - - - TOTAL REVENUES$ 7,825,230$ 8,794,170$ 8,793,546$ 8,580,074 Use of Reserves 75,019 178,803 178,803 282,698 TOTAL RESOURCES$ 7,900,249$ 8,972,973$ 8,972,349$ 8,862,772 2011-122012-132012-132013-14 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Administration$ 2,189,324$ 2,171,960$ 2,171,960$ 2,203,964 Telecommunications 1,133,363 1,172,732 1,172,732 1,228,549 Geographic Information Systems 412,100 450,918 450,976 436,967 Applications Development 1,992,029 2,285,514 2,285,514 2,291,530 User Support 1,016,931 1,368,353 1,368,353 1,463,834 Public Safety/Projects 519,601 712,914 712,914 637,151 Regulatory Compliance 196,967 356,841 357,025 600,777 Reprographics 439,934 453,741 452,875 - TOTAL EXPENDITURES$ 7,900,249$ 8,972,973$ 8,972,349$ 8,862,772 PERSONNEL 2011-122012-132012-132013-14 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 9.00 User Support 6.00 8.00 8.00 8.00 Regulatory Compliance 1.00 1.00 1.00 2.00 Reprographics 2.00 2.00 2.00 - TOTAL PERSONNEL 27.00 29.00 29.00 29.00 208 City of Denton Annual Program of Services TOC TECHNOLOGY SERVICES FUND RESOURCES & EXPENDITURES RESOURCES $8,862,772 Transfer - Municipal Court Cost of Service Transfers Tech Fund 89.91% 1.13% Use of Reserves 3.19% Transfer - Communication Services 5.77% EXPENDITURES $8,862,772 Debt Payment 1.20% Insurance Operations Transfers 0.26% 20.32% 5.76% Fixed Assets Maintenance & Repair 6.33% 29.19% Personal Services 35.13% Materials & Supplies 1.82% 209 City of Denton Annual Program of Services TOC TECHNOLOGY SERVICES FUND EXPENDITURES BY CLASSIFICATION 2013-14 2011-122012-132012-132013-14 EXPENDITURE ACTUALBUDGETESTIMATEADOPTED Personal Services$ 2,613,693$ 2,931,736$ 2,931,740$ 3,114,097 Materials & Supplies 352,129 386,219 387,011 161,138 Maintenance & Repair 2,036,342 2,604,342 2,591,764 2,587,802 Insurance 21,268 24,463 24,463 23,153 Operations 980,189 1,370,878 1,620,795 1,801,986 Debt Payment 582,159 246,369 250,826 105,113 Transfers 633,673 796,844 535,547 509,735 Fixed Assets 680,796 612,122 630,203 559,748 TOTAL EXPENDITURES$ 7,900,249$ 8,972,973$ 8,972,349$ 8,862,772 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget included the addition of 2 FTEs (Public Safety Network The budget includes the addition of 2 FTE's (a Regulatory Administrators), in the User Support Division, for enhanced support Compliance Analyst and a Systems Architect), $72,573 for a functions to public safety departments.public WI-FI system for the downtown corridor and $32,715 for a cash purchase of a vehicle addition. The budget also includes the transfer of the Reprographics division to the General Fund and the corresponding 2 FTE's. 210 City of Denton Annual Program of Services TOC 211 City of Denton Annual Program of Services TOC 212 City of Denton Annual Program of Services TOC 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 /´± $¨µ¨²¨® ´«³¨¬ ³¤«¸ ±±¨µ¤² ³ ¬ ·¨¬¨¹¨¦ µ «´¤ ®¥ ¢®¬¬®£¨³¨¤² £ ²¤±µ¨¢¤²Ǿ £ ¬¨¨¬¨¹¤² ³§¤ ±¨²ª² ±¤« ³¤£ ³® ²®´±¢¨¦ £ ¨µ¤³®±¸ ¬ ¦¤¬¤³ȁ Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2013-14 )¬¯«¤¬¤³ ³¨® ®¥ ³§¤ ±¤µ¨²¤£ #¨³¸ ¯´±¢§ ²¨¦ ¬ ´ «Ǿ £ ¤£´¢ ³¨® ®¥ ²³ ¥¥ ±¤¦ ±£¨¦ ³§¨² ¯®«¨¢¸ȁ )¬¯«¤¬¤³ «®¢ « ¯±¤¥¤±¤¢¤ ³± ¨¨¦ £ ¤£´¢ ³¨® ¨¨³¨ ³¨µ¤ȁ )¬¯«¤¬¤³ ¯±®¢¤²² ³® ¡¤³³¤± ¬ ¦¤ ¶ ±¤§®´²¤ £¨²³±¨¡´³¨® ®¥ ¬ ³¤±¨ «² ¥®± ¯±®©¤¢³² £ ®¯¤± ³¨®² £ ¬ ¨³¤ ¢¤ȁ Prior Year Accomplishments in FY 2012- 13 #®³¨´¤£ ¬ ±ª¤³¨¦ ®¥ ¤«¤¢³±®¨¢ ²´¯¯«¨¤± ±¤¦¨²³± ³¨® ¯±®¢¤²²Ǿ ¢±¤ ³¨¦ ¤¥¥¨¢¨¤¢¸ ¨ ¢®³± ¢³¨¦ ¶¨³§ ²´¯¯«¨¤±²ȁ #®³¨´¤£ ´³¨«¨¹ ³¨® ®¥ ¤«¤¢³±®¨¢ ¬¤³§®£² ®¥ ¢®¬¬´¨¢ ³¨® £ ¶¤¡ ¯±¤²¤¢¤ Ȩ¯´¡«¨¢ ³¨® ®¥ ²®«¨¢¨³ ³¨®²ȩ ³® ¢§¨¤µ¤ ¡®³§ ² µ¨¦² ¨ ³¨¬¤Ǿ £ ¢±¤ ³¤£ ² µ¨¦² ¡¸ ¬ ·¨¬¨¹¨¦ ¯ ±³¨¢¨¯ ³¨® ¨ ³§¤ ¢®¬¯¤³¨³¨µ¤ ¯±®¢¤²²¤²ȁ )¬¯«¤¬¤³¤£ ²¸²³¤¬ ® ¶¤¡²¨³¤ ¥®± ¨¬¬¤£¨ ³¤ ¢¢¤²² ³® «« ¢³¨µ¤ #¨³¸ ¢®³± ¢³²ȁ )¬¯«¤¬¤³ ³¨® ®¥ µ¤£®± ¬ ¦¤£ µ¤£¨¦ ¬ ¢§¨¤² ³® ¨¢±¤ ²¤ ² «¤²ȁ 3³± ³¤¦¨¢ 0« 0¤±¥®±¬ ¢¤ 2¤¯®±³ ²¤¢³¨® ¨ ³§¨² £®¢´¬¤³ȁ 213 City of Denton Annual Program of Services TOC MATERIALS MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATE ADOPTED Sale of Scrap Material$ 51,581$ 45,000$ 45,000$ 52,000 Postage Fees - - - 1,000 Warehouse Sales 4,926,399 5,627,081 5,627,081 8,204,934 Miscellaneous Income 29,721 40,760 40,760 41,993 Cost of Service - General Fund 264,983 448,590 448,590 561,855 Cost of Service - Electric Fund 111,830 262,400 262,400 332,248 Cost of Service - Water Fund 72,767 167,601 167,601 166,305 Cost of Service - Wastewater Fund 58,977 161,012 161,012 183,796 Cost of Service - Solid Waste Fund 51,543 71,185 71,185 60,980 Cost of Service - Other Funds 119,299 180,063 180,063 257,625 Auction Proceeds 38,381 40,500 40,500 41,600 TOTAL REVENUES$ 5,725,480$ 7,044,192$ 7,044,192$ 9,904,336 Use of Reserves - 394,674 394,674 23,616 TOTAL RESOURCES$ 5,725,480$ 7,438,866$ 7,438,866$ 9,927,952 2011-122012-132012-132013-14 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Personal Services$ 905,199$ 1,122,540$ 1,122,540$ 1,238,157 Materials & Supplies 66,715 28,353 28,353 37,503 Inventory 4,520,000 5,334,970 5,334,970 7,597,161 Maintenance & Repair 10,224 9,652 9,652 10,652 Insurance 18,106 17,357 17,357 22,122 Miscellaneous 1,194 1,000 1,000 1,000 Operations 65,405 81,230 81,230 142,590 Debt Service 44,028 45,287 45,287 44,854 Transfers 67,822 798,477 798,477 833,913 TOTAL EXPENDITURES$ 5,698,693$ 7,438,866$ 7,438,866$ 9,927,952 PERSONNEL2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Purchasing 7.00 8.00 8.00 9.00 Warehouse 5.00 5.00 5.00 6.00 TOTAL PERSONNEL 12.00 13.00 13.00 15.00 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget included the addition of 1 FTE for a Senior Buyer to The budget includes the addition of a Warehouse Specialist and assist with the enhanced DME capital program, and additional the conversion of a temporary Administrative Assistant to full funding for a temporary position.time to assist with the enhanced capital programs across the city. 214 City of Denton Annual Program of Services TOC MATERIALS MANAGEMENT RESOURCES & EXPENDITURES RESOURCES $9,927,952 Miscellaneous Income 0.42% Auction Proceeds 2.59% Cost of Service Use of Reserves Transfers 0.24% 13.57% Postage Fees Warehouse Sales 0.01% 82.65% Sale of Scrap Material 0.52% EXPENDITURES $9,927,952 Maintenance & Repair 0.11% Inventory 76.52% Insurance 0.22% Miscellaneous 0.01% Operations Personal Services 1.44% 12.47% Debt Service 0.45% Transfers 8.40% Materials & Supplies 0.38% 215 City of Denton Annual Program of Services TOC 216 City of Denton TOC Annual Program of Services 217 City of Denton Annual Program of Services TOC 218 City of Denton Annual Program of Services TOC 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. 4®³ « &«¤¤³ - ¦¤¬¤³ ¨¢«´£¤² ¯±®¢´±¤¬¤³Ǿ ´¯ȃϭ¨³³¨¦ £ ¨ȃ²¤±µ¨¢¨¦ ®¥ ¤¶ ¤°´¨¯¬¤³Ǿ diagnostics, 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 2013- 14 Maintain inclusion in the top 100 Best Fleets in America. Advance sustainability through the use of alternative fuels and vehicle purchases utilizing the latest emission technology available. )¨³¨ ³¤ &«¤¤³ 3¤±µ¨¢¤² ¥ ¢¨«¨³¸ ¬®£¨ϭ¨¢ ³¨®² ³® ¢¢®¬¬®£ ³¤ ±¤¯ ¨± ®¥ #®¬¯±¤²²¤£ . ³´± « Gas vehicles. Prior Year Accomplishments in FY 2012- 13 Earned a place on the 100 Best Fleets in America list. Began quarterly customer service meetings with key customers to enhance communication and information exchange. Completed restructure of administrative staff to include the addition of Fleet Fuel Specialist £ ϭ¨««¤£ µ ¢ ³ ³¤¢§¨¢¨ ¯®²¨³¨®². 219 City of Denton Annual Program of Services TOC FLEET MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATE ADOPTED Fuel Sales $ 4,603,696 $ 7,167,150 $ 5,323,353 $ 7,144,500 Parts Vehicle Maintenance 4,935,560 5,309,560 5,708,904 6,224,000 Miscellaneous 80,973 91,300 90,000 113,800 Interest Income 2,319 1,300 2,856 1,300 Fleet Rental 5,956 7,605 5,040 7,605 Fleet Admin Transfers 291,278 291,060 291,060 285,390 TOTAL REVENUES$ 9,919,782 $ 12,867,975 $ 11,421,213 $ 13,776,595 Use of Reserves - - - - TOTAL RESOURCES$ 9,919,782$ 12,867,975$ 11,421,213$ 13,776,595 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Personal Services$ 1,539,838$ 1,742,128$ 1,607,692$ 1,775,949 Materials & Supplies 82,335 155,220 90,779 112,482 Inventory (Fuel only) 4,092,759 5,500,150 4,514,828 5,481,000 Maintenance & Repair 68,215 96,000 104,267 105,000 Insurance 83,652 83,652 83,652 34,214 Miscellaneous - 1,250,000 - 1,250,000 Operations 3,310,054 3,184,210 3,912,441 4,048,197 Debt Service 257,029 258,185 255,024 247,360 Transfers 233,870 550,316 578,478 626,773 Fixed Assets - - - 45,000 TOTAL EXPENDITURES$ 9,667,751$ 12,819,861$ 11,147,161$ 13,725,975 PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED TOTAL PERSONNEL 22.00 22.00 22.00 22.00 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 4§¤ ¡´£¦¤³ ±¤ϭ«¤¢³¤£ ® ¬ ©®± ¢§ ¦¤²ȁThe budget includes $46,250 for a 50kW emergency generator. In addition, the City anticipates the Denton County Transportation Authority (DCTA) will discontinue purchasing fuel from the City of Denton in FY 2013-14 (approximately 375,000 gallons per year). 220 City of Denton Annual Program of Services TOC FLEET MANAGEMENT RESOURCES & EXPENDITURES RESOURCES $13,776,595 Miscellaneous Parts Vehicle 0.84% Fleet Admin Transfers Maintenance 2.07% 45.18% Fleet Rental 0.06% Fuel Sales 51.85% EXPENDITURES $13,725,975 Miscellaneous 9.11% Insurance 0.25% Debt Service 1.78% Operations Maintenance & Repair 29.50% 0.76% Transfers 4.57% Personal Services 12.94% Fixed Assets 0.33% Inventory (Fuel only) 39.94% Materials & Supplies 0.82% 221 City of Denton Annual Program of Services TOC 222 City of Denton Annual Program of Services TOC 223 City of Denton Annual Program of Services TOC 224 City of Denton Annual Program of Services TOC Internal Service Fund Risk Retention Fund Program Description The Risk Management Department is responsible for identifying and evaluating potential exposures to loss. This is achieved by developing policies, procedures, and training to eliminate and/or mitigate the cost of claims associated with any losses. Risk Management is also responsible for the administration of the City's ¡¤¤ϭ¨³² ¯±®¦± ¬ȁ 4§¨² ¨¢«´£¤² ¢®¬¯«¨ ¢¤ ¶¨³§ ¯¯«¨¢ ¡«¤ « ¶²Ǿ ¥´£ £ ³±¤£ «¸²¨²Ǿ £ ¯« ¨¦ȁ 4§¤ department administers the Risk Retention Fund, Health Insurance Fund, and Wellness Program. Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2013-14 Update and revise the various policies and directives that are the responsibility of Risk Management. injuries. Enhance safety training opportunities within the General Fund Departments. Prior Year Accomplishments in FY 2012-13 Performed property appraisals to obtain updated valuations of all City facilities. Developed, provided training, and implemented a new Hazard Communication directive. Adopted the American Public Power Association (APPA) Safety Manual for City operations. 225 City of Denton Annual Program of Services TOC RISK RETENTION FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED #®¬¬¤±¢¨ « )²´± ¢¤͡ ΔΓΕǾΘΏΘ͡ ΔΒΗǾΖΐΒ͡ ΔΒΗǾΖΐΒ͡ ΕΗΒǾΘΏΏ 3¤«¥ )²´± ¢¤ ΐǾΑΖΐǾΐΗΏ ΐǾΒΕΓǾΘΏΑ ΐǾΒΕΓǾΘΏΑ ΐǾΔΕΐǾΐΖΘ 7®±ª¤±͒² #®¬¯¤² ³¨® ΕΖΔǾΔΑΔ ΕΖΖǾΖΖΔ ΕΖΖǾΖΖΔ ΕΖΒǾΏΏΏ )³¤±¤²³ )¢®¬¤ ΒΕǾΔΏΑ ΒΔǾΏΏΏ ΒΔǾΏΏΏ ΑΔǾΏΏΏ /³§¤± 2¤µ¤´¤² ΐΖǾΒΕΑ ΐΏǾΏΏΏ ΐΏǾΏΏΏ ΐΏǾΏΏΏ TOTAL REVENUES͡ ΑǾΔΓΖǾΓΖΗ͡ ΑǾΕΑΕǾΒΘΏ͡ ΑǾΕΑΕǾΒΘΏ͡ ΑǾΘΔΒǾΏΖΘ 5²¤ ®¥ 2¤²¤±µ¤² ȃ ΘΒǾΔΔΔ ȃ ΕΖǾΒΕΘ TOTAL RESOURCES ͡ ΑǾΔΓΖǾΓΖΗ͡ ΑǾΖΐΘǾΘΓΔ͡ ΑǾΕΑΕǾΒΘΏ͡ ΒǾΏΑΏǾΓΓΗ 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤²͡ ΓΘΖǾΑΔΐ͡ ΔΔΓǾΗΘΒ͡ ΔΑΘǾΐΔΓ͡ ΔΘΑǾΒΒΐ - ³¤±¨ «² lj 3´¯¯«¨¤² ΐΒǾΗΓΓ ΘǾΔΏΏ ΘǾΘΔΏ ΐΓǾΑΔΏ - ¨³¤ ¢¤ lj 2¤¯ ¨± ΓΗǾΑΑΔ ΐΓΗǾΏΏΏ ΐΓΗǾΏΏΏ ΐΘΒǾΏΏΏ )²´± ¢¤ ΘΔΔǾΔΐΏ ΐǾΑΏΔǾΕΔΏ ΐǾΑΒΗǾΖΕΔ ΐǾΒΔΕǾΘΏΏ -¨²¢¤«« ¤®´² ΐΘΓǾΐΓΑ ΑΑΕǾΏΏΏ ΑΑΕǾΏΏΏ ΑΑΕǾΏΏΏ /¯¤± ³¨®² ΓΏΘǾΏΒΕ ΒΔΐǾΑΒΕ ΑΒΒǾΑΕΔ ΓΏΗǾΑΗΗ #®²³ ®¥ 3¤±µ¨¢¤ ȃ '¤¤± « &´£ ΐΑΓǾΖΘΓ ΐΗΒǾΔΑΏ ΐΗΏǾΖΕΔ ΐΘΐǾΒΕΗ #®²³ ®¥ 3¤±µ¨¢¤ȃ /³§¤± ȃ ΐΒǾΒΔΘ ΐΒǾΒΔΘ ΓǾΖΓΓ #®²³ ®¥ 3¤±µ¨¢¤ȃ4¤¢§ 3¤±µ¨¢¤² ΑΖǾΕΗΘ ΑΖǾΖΗΖ ΑΖǾΖΗΖ ΒΒǾΔΕΖ TOTAL EXPENDITURES͡ ΑǾΑΖΏǾΓΘΐ͡ ΑǾΖΐΘǾΘΓΔ͡ ΑǾΕΏΖǾΏΓΔ͡ ΒǾΏΑΏǾΓΓΗ PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΕȁΏΏ ΕȁΏΏ ΕȁΏΏ ΕȁΏΏ MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ® ¬ ©®± ¢§ ¦¤²ȁ4§¤ ¡´£¦¤³ ¨¢«´£¤² ͡ΔΑǾΔΏΏ ¥®± ¢®³± ¢³ ¢« ¨¬² ²²¨²³ ¢¤ȁ 226 City of Denton Annual Program of Services TOC RISK RETENTION FUND RESOURCES & EXPENDITURES RESOURCES $3,020,448 Other Revenues 0.33% Commercial Insurance 22.64% Use of Reserves 2.23% Worker's Compensation Self Insurance 22.28% 51.69% Interest Income 0.83% EXPENDITURES $3,020,448 Maintenance & Repair 6.39% Materials & Supplies 0.47% Personal Services 19.61% Cost of Service-Tech Services 1.11% Insurance 44.92% Cost of Service- Other Operations 0.16% 13.52% Cost of Service - General Fund 6.34% Miscellaneous 7.48% 227 City of Denton Annual Program of Services TOC 228 City of Denton TOC Annual Program of Services 229 City of Denton Annual Program of Services TOC 230 City of Denton Annual Program of Services TOC Internal Service Fund Health Insurance Fund Program Description The Health Insurance Fund 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, life, ²´¯¯«¤¬¤³ « «¨¥¤Ǿ £ ¯®²³ȃΕΔ ±¤³¨±¤¤ ¡¤¤ϭ¨³ ¯±®¦± ¬²ȁ Strategic Plan Emphasis KFA 1: Organizational Excellence Future Goals in FY 2013-14 Measure the success of the Healthy Incentives Program and Employee Health Center to evaluate the next phase of those programs. Continue to monitor, evaluate, and implement the applicable provisions within the Patient Protection and Affordable Care Act. Evaluate the feasibility of adding a Health Savings Account/High Deductible health plan option. Prior Year Accomplishments in FY 2012-13 )¬¯«¤¬¤³¤£ /ȃ,¨¤ %±®««¬¤³ ¥®± «« ¤¬¯«®¸¤¤ ¡¤¤ϭ¨³²ȁ Worked to implement the various components of the Patient Protection and Affordable Care Act that become effective in 2014. Implemented Phase III of the Healthy Incentives Program. 231 City of Denton Annual Program of Services TOC HEALTH INSURANCE FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED %¬¯«®¸¤¤ #®³±¨¡´³¨®² ȃ (¤ «³§͡ ΑǾΑΑΏǾΏΘΕ͡ ΑǾΏΕΐǾΔΖΖ͡ ΑǾΑΓΒǾΘΓΖ͡ ΑǾΓΖΔǾΐΐΒ %¬¯«®¸¤¤ #®³±¨¡´³¨®² ȃ $¤³ « ΖΖΏǾΑΘΘ ΗΔΏǾΏΏΏ ΗΔΕǾΖΏΏ ΘΔΘǾΒΔΏ %¬¯«®¸¤¤ #®³±¨¡´³¨®² ȃ 6¨²¨® ΐΏΘǾΓΗΘ ΐΑΐǾΒΓΏ ΐΐΗǾΔΕΏ ΐΑΏǾΒΏΏ %¬¯«®¸¤¤ #®³±¨¡´³¨®² ȃ 34$ ΐΏΘǾΘΓΑ ΐΏΓǾΒΒΏ ΐΑΏǾΒΘΏ ΐΒΏǾΒΏΏ 2¤³¨±¤¤ #®³±¨¡´³¨®² ΔΕΓǾΗΖΐ ΔΐΒǾΏΏΏ ΔΗΒǾΔΏΏ ΐΗΓǾΓΏΏ #¨³¸ #®³±¨¡´³¨®² ȃ (¤ «³§ )²´± ¢¤ ΐΓǾΖΑΓǾΘΘΖ ΐΔǾΒΓΏǾΏΐΑ ΐΔǾΓΐΏǾΔΖΑ ΐΖǾΔΏΕǾΔΒΏ #¨³¸ #®³±¨¡´³¨®² ȃ ,4$ ΑΐΕǾΏΒΖ ΑΏΐǾΏΗΓ ΐΖΔǾΏΏΏ ΐΖΔǾΏΏΏ #¨³¸ #®³±¨¡´³¨®² ȃ ,¨¥¤ )²´± ¢¤ ΐΕΖǾΖΓΐ ΑΗΔǾΑΏΏ ΐΕΑǾΏΏΏ ΐΕΘǾΏΏΏ 0§ ±¬ ¢¸ 2¤¡ ³¤² ΑΓΖǾΖΑΓ ΐΖΔǾΏΏΏ ΑΏΒǾΒΏΏ ΑΏΏǾΏΏΏ 3³®¯ ,®²² 2¤¢®µ¤±¸ ΒΏΏǾΐΕΘ ΖΔΏǾΏΏΏ ΗΔΏǾΏΏΏ ΔΏΏǾΏΏΏ /³§¤± ΑΑǾΖΗΑ ΐΗǾΔΏΏ ΐΖǾΗΑΔ ΐΕǾΖΏΏ TOTAL REVENUES͡ ΐΘǾΓΔΓǾΐΓΖ͡ ΑΏǾΓΑΏǾΏΓΒ͡ ΑΏǾΖΓΐǾΖΘΓ͡ ΑΑǾΓΒΕǾΕΘΒ 5²¤ ®¥ 2¤²¤±µ¤² ΐǾΒΏΕǾΔΑΘ ΐǾΒΘΑǾΐΐΖ ΑΐΓǾΗΔΓ ΑǾΘΐΗǾΔΑΕ TOTAL RESOURCES͡ ΑΏǾΖΕΏǾΕΖΕ͡ ΑΐǾΗΐΑǾΐΕΏ͡ ΑΏǾΘΔΕǾΕΓΗ͡ ΑΔǾΒΔΔǾΑΐΘ 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED ,®¦ 4¤±¬ $¨² ¡¨«¨³¸͡ ΐΒΔǾΒΏΏ͡ ΐΒΓǾΐΑΏ͡ ΐΓΐǾΘΖΏ͡ ΐΔΏǾΏΏΏ ,¨¥¤ )²´± ¢¤ ΑΗΖǾΕΒΖ ΑΗΔǾΑΏΏ ΒΒΓǾΏΏΏ ΒΐΔǾΒΗΏ 3§®±³ 4¤±¬ $¨² ¡¨«¨³¸ ΐΏΕǾΏΓΏ ΐΏΓǾΒΒΏ ΐΑΏǾΒΘΏ ΐΒΏǾΒΏΏ $¤³ « )²´± ¢¤ ΖΖΔǾΐΕΏ ΗΔΏǾΏΏΏ ΗΔΕǾΖΏΏ ΘΔΘǾΒΔΏ 6¨²¨® )²´± ¢¤ ΘΘǾΏΘΏ ΐΑΐǾΒΓΏ ΐΐΗǾΔΕΏ ΐΑΏǾΒΏΏ (¤ «³§ )²´± ¢¤ ΐΘǾΒΏΒǾΓΔΒ ΑΏǾΑΗΖǾΕΘΖ ΐΘǾΒΔΒǾΖΒΔ ΑΏǾΖΏΒǾΒΕΕ #®³¨¦¤¢¸ ȃ ȃ ȃ ΑǾΘΏΏǾΏΏΏ 4± ²¥¤±² ȃ ΐΘǾΓΖΒ ΐΘǾΓΖΒ ΕΘǾΏΑΒ (¤ «³§ #«¨¨¢ #®²³² ΔΒǾΘΘΕ ΐΏǾΏΏΏ ΐΐǾΗΑΏ ΖǾΔΏΏ TOTAL EXPENDITURES͡ ΑΏǾΖΕΏǾΕΖΕ͡ ΑΐǾΗΐΑǾΐΕΏ͡ ΑΏǾΘΔΕǾΕΓΗ͡ ΑΔǾΒΔΔǾΑΐΘ MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 4§¤ ¡´£¦¤³ ¨¢«´£¤£ ® ¨¢±¤ ²¤² ¨ ¤¬¯«®¸¤¤ §¤ «³§ ¨²´± ¢¤ 4§¤ ¡´£¦¤³ ¨¢«´£¤² ¯±®©¤¢³¤£ Δ ȃ ΐΏυ ¨¢±¤ ²¤ ¨ ¤¬¯«®¸¤¤ ¯±¤¬¨´¬²ȁ §¤ «³§ ¨²´± ¢¤ ¯±¤¬¨´¬² £¤¯¤£¨¦ ® ³§¤ ¯« Ǿ £ ͡ΑǾΘΏΏǾΏΏΏ ¢®³¨¦¤¢¸ ¥®± ´ ³¨¢¨¯ ³¤£ ¢« ¨¬²ȁ 232 City of Denton Annual Program of Services TOC HEALTH INSURANCE FUND RESOURCES & EXPENDITURES RESOURCES $25,355,219 City Contributions - LTD City Contributions - Life 0.69% Insurance 0.67% Pharmacy Rebates 0.79% Stop Loss Recovery 1.97% Use of Reserves 11.51% City Contributions - Other Health Insurance 0.07% 69.05% Employee Contributions - Health 9.76% Employee Contributions - Dental 3.78% Employee Contributions - Vision 0.47% Employee Contributions - STD Retiree Contributions 0.51% 0.73% EXPENDITURES $25,355,219 Contingency 11.45% Transfers 0.27% Health Clinic Costs 0.03% Long Term Disability Health Insurance 0.60% 81.65% Life Insurance 1.24% Short Term Disability 0.51% Dental Insurance 3.78% Vision Insurance 0.47% 233 City of Denton Annual Program of Services TOC 234 City of Denton TOC Annual Program of Services 235 City of Denton Annual Program of Services TOC 236 City of Denton Annual Program of Services TOC Internal Service Fund Engineering Services Fund Program Description The Engineering Services Fund functions as a consolidated organization responsible for the design, construction of City capital infrastructure, inspection of public and private commercial construction, and review of all development related projects. The primary purpose of the department is to facilitate and plan for infrastructure development to meet the service and development needs of the city. Strategic Plan Emphasis KFA 4: Safe, Livable and Family Friendly Community Future Goals in FY 2013-14 Implementation of consolidated services model. Manage existing and future infrastructure needs to meet projected growth of the City. Provide assistance and design for proposed 2014 Bond Elections. Complete all Capital Improvement Program engineering projects and real estate transactions in a timely and efficient manner. Prior Year Accomplishments in FY 2012-13 The Engineering Services Fund was newly established in FY 13-14. Facilitated the successful and timely review of public development projects. 237 City of Denton Annual Program of Services TOC ENGINEERING SERVICES FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Loading Permits$ -$ - $ -$ 12,440 Parking Lot Permits - - - 30,000 Overtime Inspections - - - 12,000 R.O.W. Inspection Fees - - - 110,000 Public Works Inspection - - - 381,425 Capital Charge Back - - - 1,742,244 Development Fees - - - 265,684 Transfers/Subledger Charges - - - 1,669,351 TOTAL REVENUES$ - $ -$ - $ 4,223,144 Use of Reserves - - - - TOTAL RESOURCES$ - $ -$ - $ 4,223,144 2011-122012-132012-132013-14 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Engineering and Real Estate$ - $ -$ - $ 2,704,314 Public Works Inspections - - - 783,920 Development Review - - - 579,735 $ 4,067,969 TOTAL EXPENDITURES$ - $ - $ - PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Engineering and Real Estate - - - 19.00 Public Works Inspections - - - 8.00 Development Review - - - 4.00 TOTAL PERSONNEL - - - 31.00 238 City of Denton Annual Program of Services TOC ENGINEERING SERVICES FUND RESOURCES & EXPENDITURES RESOURCES $4,223,144 Development Fees 6.29% Transfers/Subledger Charges 39.53% Loading Permits 0.29% Parking Lot Permits 0.71% Overtime Inspections 0.30% Capital Charge Back 41.25% R.O.W. Inspection Fees 2.60% Public Works Inspection 9.03% EXPENDITURES $4,067,969 Maintenance & Repair Materials & Supplies 0.45% 1.03% Insurance 0.85% Miscellaneous 0.08% Operations 3.00% Transfers 13.56% Personal Services 81.03% 239 City of Denton Annual Program of Services TOC ENGINEERING SERVICES FUND EXPENDITURES BY CLASSIFICATION 2013-14 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ -$ - $ -$ 3,296,136 Materials & Supplies - - - 41,751 Maintenance & Repair - - - 18,300 Insurance - - - 34,418 Miscellaneous - - - 3,438 Operations - - - 122,251 Transfers - - - 551,675 TOTAL EXPENDITURES$ - $ -$ - $ 4,067,969 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 For FY 2012-13 the Engineering, Real Estate, and Public The budget includes the creation of a new Internal Service Works Divisions were budgeted in the Water Fund. The Fund which will centralize the City's Engineering and Development Review Division was budgeted in the General Development Services. The budget includes three new FTEs: Fund.Director of Engineering, Development Review Administrator, and an Administrative Assistant. 240 City of Denton TOC Annual Program of Services 241 City of Denton Annual Program of Services TOC 242 City of Denton Annual Program of Services TOC Special Revenue Fund Street Improvement Fund Program Description 4§¤ 3³±¤¤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 ±¤¯ ¨±¨¦ ²³±¤¤³ ´³¨«¨³¸ ¢´³²Ǿ ±¤¯ ¨±¨¦ ¡ ²¤ ¥ ¨«´±¤²Ǿ ±¤¯« ¢¨¦ ¢´±¡² £ ¦´³³¤±² £ ¨²³ ««¨¦ ¢± ¢ª ²¤ «¨¦ȁ ) ££¨³¨® ³® ¬¨®± ±¤¯ ¨±²Ǿ ³§¤ 3³±¤¤³ $¤¯ ±³¬¤³ ±¤¯ ¨±² ¬ ©®± ¡ ²¤ ¥ ¨«´±¤²Ǿ £ ¨²³ ««² ®µ¤±« ¸² £ ³®³ « ²³±¤¤³ ±¤¢®²³±´¢³¨®²ȁ 4§¤ 3³±¤¤³ $¤¯ ±³¬¤³ ±¤²¯®£² ³® ²³±¤¤³ ±¤« ³¤£ ¤¬¤±¦¤¢¨¤² Ζ £ ¸² ¶¤¤ªǾ ¯¤±¥®±¬¨¦ ³ ²ª² ²´¢§ ² £¤¡±¨² ±¤¬®µ «Ǿ §¨¦§ ¶ ³¤± ² ¥¤³¸Ǿ £ ² £¨¦ £´±¨¦ ¨¢«¤¬¤³ ¶¤ ³§¤±ȁ Strategic Plan Emphasis KFA 2: Public Infrastructure Future Goals in FY 2013-14 %²³ ¡«¨²§ ¥´«« ³¨¬¤ ¡ ²¤ ¥ ¨«´±¤ #±¤¶ȁ %·¯ £ 3³±¤¤³ ±¤¢®²³±´¢³¨® ¯±®¦± ¬ ´²¨¦ Δ ¸¤ ± 3³±¤¤³ ¡®£ ¯±®¦± ¬ ¥´£²ȁ )¢±¤ ²¤ ¯±¤µ¤³ ³¨µ¤ ¬ ¨³¤ ¢¤ ¯±®¦± ¬ ´²¨¦ ³§¤ ¨¢±¤ ²¤£ ¯±®¦± ¬¬¤£ ±¤²®´±¢¤²ȁ 0¤±¥®±¬ 2® £¶ ¸ )¬¯ ¢³ &¤¤ 3³´£¸ ³® ¨²´±¤ ¯± ¢³¨¢¤² £ ¥´£¨¦ «¤µ¤«² ¬¤¤³ ³§¤ ¥´³´±¤ ¤¤£² ®¥ ³§¤ ²³±¤¤³ ¨¥± ²³±´¢³´±¤ Prior Year Accomplishments in FY 2012-13 )¬¯«¤¬¤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 243 City of Denton TOC Annual Program of Services STREET IMPROVEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED 3³±¤¤³ #´³ 2¤¨¬¡´±²¤¬¤³²͡ ΒΕΏǾΘΕΐ͡ ΒΑΐǾΓΗΓ͡ ΒΑΐǾΓΗΓ͡ ΒΑΖǾΘΐΓ "®£ 3 «¤ 3 µ¨¦² ΐΘΓǾΒΗΑ ΑΕΔǾΑΔΐ ΑΕΔǾΑΔΐ ΒΖΘǾΘΐΐ &± ¢§¨²¤ &¤¤² ΔǾΔΗΔǾΏΗΕ ΕǾΔΕΑǾΏΒΘ ΕǾΔΕΑǾΏΒΘ ΖǾΐΗΕǾΒΖΗ 4± ²¥¤± ¥±®¬ '¤¤± « &´£ ΘΑΐǾΖΖΘ ȃ ȃ ȃ )³¤±¤²³ )¢®¬¤ ΔǾΑΕΗ ΐΏǾΏΏΏ ΐΏǾΏΏΏ ΐΏǾΏΏΏ TOTAL REVENUES͡ ΖǾΏΕΖǾΓΖΕ͡ ΖǾΐΔΗǾΖΖΓ͡ ΖǾΐΔΗǾΖΖΓ͡ ΖǾΘΏΓǾΑΏΒ 5²¤ ®¥ 2¤²¤±µ¤² ȃ ȃ ȃ ΒΏΏǾΏΏΏ ͡ ΖǾΏΕΖǾΓΖΕ͡ ΖǾΐΔΗǾΖΖΓ͡ ΖǾΐΔΗǾΖΖΓ͡ ΗǾΑΏΓǾΑΏΒ TOTAL RESOURCES 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED 0¤±²® « 3¤±µ¨¢¤²͡ ΐǾΗΔΒǾΐΗΘ͡ ΑǾΐΓΐǾΐΓΐ͡ ΑǾΐΒΖǾΖΒΘ͡ ΑǾΑΖΔǾΓΗΖ - ³¤±¨ «² lj 3´¯¯«¨¤² ΕΔǾΒΒΔ ΕΖǾΖΏΕ ΕΑǾΕΑΔ ΖΔǾΐΒΏ - ¨³¤ ¢¤ lj 2¤¯ ¨±² ΒǾΔΐΓǾΖΏΗ ΓǾΑΔΖǾΏΑΓ ΓǾΑΕΖǾΕΗΑ ΒǾΘΕΓǾΒΖΘ )²´± ¢¤ ΒΖǾΐΕΒ ΓΖǾΖΔΐ ΓΖǾΖΔΐ ΕΐǾΑΗΏ -¨²¢¤«« ¤®´² ΒǾΑΏΘ ΕǾΏΏΏ ΔǾΔΏΏ ΔǾΏΏΏ /¯¤± ³¨®² ΔΑΏǾΏΖΓ ΔΔΖǾΕΓΖ ΔΔΔǾΘΖΑ ΗΖΒǾΔΘΕ 4± ²¥¤±² ΗΐǾΗΔΕ ΗΐǾΔΏΔ ΗΐǾΔΏΔ ΘΓΘǾΒΒΐ TOTAL EXPENDITURES͡ ΕǾΏΖΔǾΔΒΓ͡ ΖǾΐΔΗǾΖΖΓ͡ ΖǾΐΔΗǾΖΖΓ͡ ΗǾΑΏΓǾΑΏΒ PERSONNEL 2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL ΑΖȁΏΏ ΒΏȁΏΏ ΒΏȁΏΏ ΒΒȁΏΏ MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 4§¤ ¡´£¦¤³ ¨¢«´£¤£ ³§¤ ££¨³¨® ®¥ Β &4%² Ȩΐ #±¤¶ ,¤ £¤± £ Α 4§¤ ¡´£¦¤³ ±¤¥«¤¢³² ³§¤ ££¨³¨® ®¥ Β &4%² ȨΒ &¨¤«£ 3¤±µ¨¢¤ &¨¤«£ 3¤±µ¨¢¤ 7®±ª¤± ))͒²ȩ ¥®± ¤¶ ¬ ¨³¤ ¢¤ ¢±¤¶ ³® ¯¤±¥®±¬ 7®±ª¤± ))͒²ȩ ¥®± ¤¶ ¬ ¨³¤ ¢¤ ¢±¤¶ ³® ¯¤±¥®±¬ ££¨³¨® « ££¨³¨® « ²³±¤¤³ ±¤¯ ¨±²ȁ²³±¤¤³ ±¤¯ ¨±²Ǿ ͡ΗΖΘǾΒΐΕ ¥®± µ¤§¨¢«¤ £ ¤°´¨¯¬¤³ ¯´±¢§ ²¤²Ǿ £ ͡ΒΏΏǾΏΏΏ ¥®± ®¤ ³¨¬¤ ²³±¤¤³ ¨¬¯ ¢³ ¥¤¤ ²³´£¸ȁ 244 City of Denton Annual Program of Services TOC STREET IMPROVEMENT FUND RESOURCES & EXPENDITURES RESOURCES $8,204,203 Interest Income 0.12% Use of Reserves Franchise Fees 3.66% 87.59% Street Cut Reimbursements 4.00% Bond Sale Savings 4.63% EXPENDITURES $8,204,203 Transfers Operations 11.57% 10.65% Personal Services 27.74% Miscellaneous 0.06% Insurance 0.74% Maintenance & Repairs 48.32% Materials & Supplies 0.92% 245 City of Denton Annual Program of Services TOC 246 City of Denton TOC Annual Program of Services 247 City of Denton Annual Program of Services TOC 248 City of Denton Annual Program of Services TOC Special Revenue Fund Recreation Fund Program Description the stewardship of public parks and open space and diverse recreational opportunities that foster The eleven cost centers in the Recreation Fund support the mission through the provision of a variety of passive and active recreation opportunities, ¯±®¦± ¬²Ǿ £ ²¯¤¢¨ « ¤µ¤³² ³§ ³ ´³¨«¨¹¤ ®´± ¯ ±ª²Ǿ ³§«¤³¨¢ ϭ¨¤«£²Ǿ ±¤¢±¤ ³¨® ¢¤³¤±² £ ¶ «ª¨¦ trails for the broad demographic segments of our city. Strategic Plan Emphasis KFA 4: Safe, Livable and Family Friendly Community Future Goals in FY 2013- 14 Open and operate the Golf Driving Range and Batting Cages. Expansion of summer day camps for youth and teens. Bid for regional and state athletic tournaments in tennis, softball and football. Prior Year Accomplishments in FY 2012- 13 Hosted Texas Amateur Athletic Federation Regional Basketball tournament with 95 teams andent with 4 teams participating in the 16U age division͵ Held Liberty Run, Jack-o-Lantern Jog, Reindeer Romp and Paddle Pound and Pedal Triathlon with 2,000 participants. Funded $200,000 in improvements to the driving range. 249 City of Denton Annual Program of Services TOC RECREATION FUND RESOURCE AND EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Special Projects$ 7,726$ 3,096$ 3,096$ 11,790 Marketing 26,735 28,166 28,166 29,429 Civic Center 17,716 24,071 18,000 20,043 Denia Rec Center 125,038 137,462 137,462 162,052 North Lakes Rec Center 272,030 269,767 279,000 295,642 Senior Center 107,125 99,017 105,000 106,399 Youth and Teen Services 475,710 383,303 383,303 412,684 '®«£ϭ¨¤«£ 4¤¨² #¤³¤± 140,612 177,646 155,000 178,628 Civic Center Pool 41,836 41,078 41,200 42,680 Martin Luther King Jr. Rec Center 68,597 166,412 117,591 119,462 Golf 500 143,175 20,000 153,425 Athletics 283,726 279,438 312,276 302,757 Miscellaneous Income 7,633 - - - Interest Income 4,562 10,000 5,000 15,000 TOTAL REVENUES$ 1,579,546$ 1,762,631$ 1,605,094$ 1,849,991 Use of Reserves 25,804 187,717 200,224 236,857 TOTAL RESOURCES $ 1,605,350$ 1,950,348$ 1,805,318$ 2,086,848 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 443,983$ 650,808$ 602,242$ 722,460 Materials & Supplies 437,988 559,707 565,677 608,090 Maintenance & Repair 12,136 103,454 13,454 20,954 Insurance 19,155 20,434 20,434 22,879 Miscellaneous 11,882 - - - Operations 380,504 504,114 401,680 530,727 Transfer - General Fund 156,733 80,668 80,668 143,391 Transfer - Capital Projects 112,266 - 90,000 - Transfer - Materials Mgmt 4,704 31,163 31,163 38,347 Fixed Assets 25,999 - - - TOTAL EXPENDITURES$ 1,605,350$ 1,950,348$ 1,805,318$ 2,086,848 PERSONNEL2011-122012-132012-132013-14 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED 24.27 24.27 24.27 24.27 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget included funding for the purchase of a new tennis 4§¤ ¡´£¦¤³ ¨¢«´£¤² ¥´£¨¦ ¥®± ³§¤ ¯´±¢§ ²¤ ®¥ ϭ¨³¤²² ball machine, carnival games for department special events, ¤°´¨¯¬¤³Ǿ ¨£¤³¨ϭ¨¢ ³¨® ¢ ±£ ¯±¨³¤±²Ǿ £ ¯±®¦± ¬ ²´¯¯«¨¤² ping pong table, kayaks, new basketball rims for the recreation for the recreation centers. The budget also includes a one-time centers, and improvements to the Golf Driving Range Center. transfer to the General Fund of $60,180(details provided in the Budget Overview section). 250 City of Denton Annual Program of Services TOC RECREATION FUND RESOURCES & EXPENDITURES RESOURCES $2,086,848 Martin Luther King Jr. Interest Income Rec Center 0.72% 5.72% Civic Center Pool 2.05% Golf 7.35% Athletics 14.50% Special Projects 0.56% Use of Reserves '®«£ϭ¨¤«£ 4¤¨² #¤³¤± 11.35% Marketing 8.56% 1.41% Youth and Teen Services 19.78% Civic Center 0.96% North Lakes Rec Center 14.17% Denia Rec Center 7.77% Senior Center 5.10% EXPENDITURES $2,086,848 Cost of Service Transfers 8.71% Personal Services 34.62% Operations 25.43% Materials & Supplies Insurance, Misc. 29.14% 1.10% Maintenance & Repair 1.00% 251 City of Denton Annual Program of Services TOC 252 City of Denton TOC Annual Program of Services 253 City of Denton Annual Program of Services TOC 254 City of Denton TOC Annual Program of Services TOURIST & CONVENTION FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Hotel Occupancy Tax$ 1,561,592 $ 1,508,740 $ 1,855,129 $ 1,739,454 TOTAL REVENUES$ 1,561,592 $ 1,508,740 $ 1,855,129 $ 1,739,454 Use of Reserves - - - 177,323 TOTAL RESOURCES $ 1,561,592 $ 1,508,740 $ 1,855,129 $ 1,916,777 2011-122012-132012-132013-14 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Convention & Visitors Bureau $ 650,080$ 733,100$ 733,100$ 783,100 North Texas State Fair Association 73,620 73,620 73,620 73,620 Greater Denton Arts Council 117,780 117,780 117,780 117,780 Denton Civic Center 7,354 7,500 7,500 7,500 Denton Festival Association 82,820 82,820 82,820 82,820 Denton Black Chamber of Commerce 16,580 16,580 16,580 16,580 Denton Holiday Festival Association 7,640 7,640 7,640 7,640 Denton Community Theatre 23,010 23,010 23,010 23,010 Denton Air Fair 10,240 10,240 10,240 10,240 Denton Main Street Association 23,010 23,010 23,010 23,010 108,570 Denton County Museums 95,729 90,840 90,840 Denton Firefighter Museum 20,409 20,690 20,690 20,690 Denton County Historical Commission 17,730 17,730 17,730 - Cinco de Mayo Committee 8,000 8,000 8,000 8,000 Juneteenth Committee 12,430 12,430 12,430 12,430 Tejas Storytelling Association 50,610 50,610 50,610 50,610 Water Works Park 11,032 11,040 11,040 11,040 Denton Dog Days 14,590 14,590 14,590 14,590 Denton Public Art Committee 31,915 36,210 36,210 41,747 Susan G. Komen - 10,000 10,000 10,000 Denton Square Maintenance 11,050 11,050 11,050 11,050 Square Lighting Maintenance 5,250 5,250 5,250 5,250 Contingency - 15,000 15,000 15,000 Convention Center Contingency - 100,000 100,000 100,000 Convention Center One Time Marketing - - - 350,000 Music Theater of Denton 5,000 5,000 5,000 5,000 Texas Filmmakers 5,000 5,000 5,000 7,500 TOTAL EXPENDITURES$ 1,300,879$ 1,508,740$ 1,508,740$ 1,916,777 MAJOR BUDGET ITEMS FY 2013-14 FY 2012-13 The budget included $100,000 as a contingency for unknown but The budget includes $100,000 as a contingency for unknown but anticipated expenses related to the planned Convention Center.anticipated expenses related to the planned Convention Center, $350,000 for one time Convention Center Marketing. The Denton County Historical Commission contributions have been combined with the Denton County Museum contributions for FY 2013-14. 255 City of Denton Annual Program of Services TOC POLICE CONFISCATION FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATE ADOPTED Seizures$ 361,306 $ 160,000$ 270,000 $ 400,000 Auction Proceeds 24,080 24,000 30,000 50,000 Interest Income 1,851 1,500 1,900 2,200 TOTAL REVENUES$ 387,237 $ 185,500 $ 301,900 $ 452,200 Use of Reserves - - - - TOTAL RESOURCES$ 387,237 $ 185,500 $ 301,900 $ 452,200 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Materials & Supplies$ 28,327$ 42,000$ 12,000$ 54,000 Maintenance & Repair 4,500 - - - Operations 85,614 113,000 138,500 137,000 Transfer to Capital Projects - - - 198,730 Fixed Assets 10,032 - - 57,000 TOTAL EXPENDITURES$ 128,474 $ 155,000$ 150,500$ 446,730 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget included $18,000 for facility upgrades, and $10,000 The budget includes $198,730 for the purchase of 2 narcotics to upgrade the jail security system.vehicles and 2 vehicles for an enhanced Police patrol program, $10,000 for facility upgrades to the dispatch center and jail, and $57,000 for shelving units for the evidence room. 256 City of Denton Annual Program of Services TOC TRAFFIC SAFETY FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Red Light Camera Fees$ 859,432$ 913,200$ 968,075$ 1,608,000 TOTAL REVENUES$ 859,432$ 913,200$ 968,075$ 1,608,000 Use of Reserves - - - - TOTAL RESOURCES$ 859,432$ 913,200$ 968,075$ 1,608,000 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 25,979$ 3,850$ 59,582$ 65,000 Maintenance and Repair 3,376 - - - Operations - 25,000 25,000 42,640 Red Light Camera Contract 630,135 525,960 608,760 901,200 Payment to State of Texas 99,971 191,695 149,867 320,900 Contingency - 150,000 50,000 150,000 TOTAL EXPENDITURES$ 759,461 $ 896,505$ 893,209 $ 1,479,740 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget included $25,000 for solar school flashers. The The budget includes $17,640 for traffic safety enforcement and budget included 50% revenue payments to the State of Texas. accident investigation equipment, $25,000 for solar school Appropriations were also included in the budget to provide a flashers. Funding for six additional cameras and Scofflaw contingency for items such as unanticipated payments to the contract payments are also included. State of Texas or additional red light camera installations. 257 City of Denton Annual Program of Services TOC NON-AIRPORT GAS WELL FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Interest Income$ 2,447$ 2,949$ 185$ - TOTAL REVENUES$ 2,447$ 2,949$ 185$ - Use of Reserves 1,597,553 37,051 35,999 - TOTAL RESOURCES $ 1,600,000$ 40,000$ 36,184$ - 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Transfer to Capital Projects$ 1,600,000$ 40,000$ 36,184$ - TOTAL EXPENDITURES$ 1,600,000$ 40,000$ 36,184$ - MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget included $40,000 for potential expenses related to All resources have been expended for this fund, and accordingly a planned property acquisition. no expenditures are budgeted in FY 2013-14. 258 City of Denton Annual Program of Services TOC DOWNTOWN REINVESTMENT FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Mixed Beverage Tax$ -$ -$ 50,000$ 100,000 TOTAL REVENUES$ -$ -$ 50,000$ 100,000 Use of Reserves - - - - TOTAL RESOURCES$ -$ -$ 50,000$ 100,000 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGET ESTIMATEADOPTED Fixed Assets$ -$ -$ -$ 150,000 TOTAL EXPENDITURES$ -$ -$ -$ 150,000 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The Downtown Reinvestment Fund is a newly established Special Revenue fund with revenues derived from mixed beverage taxes. An estimated beginning fund balance of $50,000 is included and represents unspent FY2012-13 monies budgeted in the General Fund. 259 City of Denton Annual Program of Services TOC PARKS GAS WELL FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Gas Well Royalties$ 218,783$ 225,000$ 158,000$ 150,000 Interest Income 3,470 3,500 3,400 3,500 TOTAL REVENUES$ 222,253$ 228,500$ 161,400$ 153,500 Use of Reserves 127,747 571,500 633,100 - TOTAL RESOURCES$ 350,000$ 800,000$ 794,500$ 153,500 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGET ESTIMATEADOPTED Transfer to Capital Projects$ 350,000$ 800,000$ 794,500$ 140,500 TOTAL EXPENDITURES$ 350,000$ 800,000$ 794,500$ 140,500 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget included $500,000 for property acquisition at The budget includes $40,000 for Denia athletic fields, $55,000 North Lakes Park, $200,000 for construction at the golf driving for expenses related to the Vela Soccer Complex, and a one-time range, and $100,000 for the adult soccer field construction.transfer into the General Fund of $45,500 (details provided in the Budget Overview section). 260 City of Denton Annual Program of Services TOC TREE MITIGATION FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Landscaping Fee$ 254,750$ 200,000$ 35,000$ 50,000 Interest Income 5,914 5,500 5,600 5,500 TOTAL RESOURCES$ 260,664$ 205,500$ 40,600$ 55,500 Use of Reserves - - - - TOTAL RESOURCES$ 260,664$ 205,500$ 40,600$ 55,500 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Operations$ -$ 50,000$ 10,000$ 50,000 TOTAL EXPENDITURES$ -$ 50,000$ 10,000$ 50,000 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget included $50,000 for potential expenses associated The budget includes $50,000 for potential expenses associated with the tree mitigation program.with the tree mitigation program. 261 City of Denton Annual Program of Services TOC PUBLIC EDUCATION GOVERNMENT (PEG) FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATE ADOPTED Subscriber Fees$ 278,126$ 288,000$ 304,000$ 305,000 TOTAL REVENUES$ 278,126$ 288,000$ 304,000$ 305,000 Use of Reserves - - - 440,750 TOTAL RESOURCES$ 278,126$ 288,000$ 304,000$ 745,750 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Materials and Supplies$ 12,104$ -$ -$ - Maintenance & Repair 75,560 113,500 113,500 327,000 Operations 32,977 40,927 40,927 388,750 Transfer 87,301 - - - Fixed Assets 20,611 - - 30,000 TOTAL EXPENDITURES$ 228,553$ 154,427$ 154,427$ 745,750 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget includes $50,000 for contributions to 4 PEG The budget includes $100,000 for Council Chamber and Work channels which include: UNT, TWU, Denton ISD, and Public Session audio/video renovations, $150,000 for DTV audio/video Access. Additionally, the budget included a reduction in control room renovations and upgrades, $70,000 for production transfers related to the Charter Grant monies and a equipment and maintenance expenses, and $30,000 for DTV reimbursement of the Grande fiber expense.production replacement vehicle. Additionally the budget includes $50,000 for contribution to 4 PEG channels which include: UNT, TWU, Denton ISD's Public, Access. 262 City of Denton TOC Annual Program of Services MCKENNA TRUST FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Income$ 2,883$ 3,000$ 1,200$ 1,500 TOTAL REVENUES$ 2,883$ 3,000$ 1,200$ 1,500 Use of Reserves - 7,000 - 45,500 TOTAL RESOURCES$ 2,883$ 10,000$ 1,200$ 47,000 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Operations$ -$ 10,000$ -$ 47,000 TOTAL EXPENDITURES$ -$ 10,000$ -$ 47,000 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget included $10,000 for eligible expenses associated The budget includes $47,000 for eligible expenses associated with the McKenna Trust.with McKenna Trust. 263 City of Denton Annual Program of Services TOC PARK LAND DEDICATION TRUST FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Fees in Lieu of Property Dedication$ 166,480$ 200,000$ 234,000$ 180,000 Interest Income 8,686 9,000 7,045 7,000 TOTAL REVENUES$ 175,166$ 209,000$ 241,045$ 187,000 Use of Reserves 174,296 - - 885,000 TOTAL RESOURCES$ 349,462$ 209,000$ 241,045$ 1,072,000 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGET ESTIMATEADOPTED Fixed Assets$ 349,462$ 200,000$ 200,000$ 1,072,000 TOTAL EXPENDITURES$ 349,462$ 200,000$ 200,000$ 1,072,000 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget included funding for the acquisition of prospective The budget includes funding for the acquisition of prospective neighborhood park land.neighborhood park property at Villages of Carmel, Bent Creek, and Downtown. 264 City of Denton Annual Program of Services TOC PARK DEVELOPMENT TRUST FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Development Fees$ 128,433$ 101,000$ 117,000$ 115,000 Interest Income 19,173 20,000 16,000 15,000 TOTAL REVENUES$ 147,606 $ 121,000$ 133,000 $ 130,000 Use of Reserves - - - 1,574,219 TOTAL RESOURCES$ 147,606 $ 121,000$ 133,000 $ 1,704,219 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGET ESTIMATEADOPTED Fixed Assets$ 134,435 $ 100,000$ 100,000 $ 1,704,219 TOTAL EXPENDITURES$ 134,435 $ 100,000$ 100,000 $ 1,704,219 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The budget included funding for improvements to existing The budget includes funding for improvements to existing neighborhood parks.neighborhood parks: Carl Young, North Lakes Dog Park, North Point Park, Lake Forest, McKenna, Milam, and Avondale Park. 265 City of Denton Annual Program of Services TOC DOWNTOWN TAX INCREMENT REINVESTMENT ZONE FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Ad Valorem Taxes$ 6,720 $ 70,691$ 95,334$ 116,782 TOTAL REVENUES$ 6,720 $ 70,691$ 95,334$ 116,782 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Operations$ -$ -$ -$ - TOTAL EXPENDITURES$ -$ -$ -$ - MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The 2010 base value of the Tax Increment Reinvestment The 2010 base value of the Tax Increment Reinvestment Zone Zone (TIRZ) is $79,356,854 and the 2012 value is (TIRZ) is $79,356,854 and the 2013 value is $96,287,950 which $89,605,635, which reflects a $10,248,781 or 12.9% reflects a $16,931,096 or 21.3% increase compared to the base increase compared to the base year.year. 266 City of Denton TOC Annual Program of Services WESTPARK TAX INCREMENT REINVESTMENT ZONE FUND RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Ad Valorem Taxes$ -$ -$ -$ - TOTAL REVENUES$ -$ -$ -$ - 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Operations$ -$ -$ -$ - TOTAL EXPENDITURES$ -$ -$ -$ - MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The Westpark Tax Increment Reinvestment Zone (TIRZ) was established in 2012 with a base value of $119,458. The 2013 Certified value is $116,277. As such, no revenues or expenditures have been proposed for FY 2013-14. 267 City of Denton Annual Program of Services TOC MISCELLANEOUS SPECIAL REVENUE FUNDS RESOURCE & EXPENDITURE SUMMARY 2013-14 2011-122012-132012-132013-14 RESOURCESACTUALBUDGETESTIMATEADOPTED Police Donations$ 8,000 $ 3,000 $ 7,500 $ 7,500 Fire Donations 4,250 2,000 1,000 2,000 Animal Control Donations 124,579 30,000 166,500 170,000 TOTAL REVENUES$ 136,829$ 35,000$ 175,000$ 179,500 Use of Reserves 2,639 5,000 - - TOTAL RESOURCES$ 139,468$ 40,000$ 175,000$ 179,500 2011-122012-132012-132013-14 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Police Donations $ 12,007$ 5,000 $ 5,000 $ 7,500 Fire Donations - 5,000 2,000 2,000 Animal Control Donations 127,461 30,000 166,500 170,000 TOTAL EXPENDITURES$ 139,468$ 40,000$ 173,500$ 179,500 MAJOR BUDGET ITEMS FY 2012-13FY 2013-14 The Police Donations budget included funding for The Police Donations budget includes $7,500 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 $170,000 for the budget included $30,000 for the adoption program, and adoption program, and other shelter related expenses. The Fire other shelter related expenses. As a result of higher than Donations budget fund includes $2,000 for the Fire Museum, anticipated donations, primarily from the Animal Shelter tactical paramedics, and public education programs. Foundation, a budget amendment will be presented to the City Council prior to the end of the fiscal year to increase the expenditure budget. The Fire Donations budget fund included $5,000 for the Fire Museum, tactical paramedics, and public education programs. 268 City of Denton TOC Annual Program of Services GRANTS BUDGET EXPENDITURE SUMMARY 2013-14 DESCRIPTION Thegrantsbudgetisasummaryoflocal,stateandfederalgrantsawardedtotheCityofDenton.Grantsareawardedtosupport programs in the City and are not funded with City resources. UNSPENT GRANTEXPIRATIONGRANT GRANT NAME YEARDATEAMOUNTTYPEAMOUNT Community Development Block Grant2009-10- 896,380 Federal 37,545 Community Development Block Grant2010-11- 975,447 Federal 18,740 Community Development Block Grant2011-12- 822,975 Federal 97,034 Community Development Block Grant2012-13- 847,464 Federal 344,813 Community Development Block Grant2013-14- 874,379 Federal 851,379 Sub-Total CDBG$ 4,416,645$ 1,349,511 HOME Investment Partnership Grant2010-11- 578,028 Federal 144,083 HOME Investment Partnership Grant2011-12- 510,255 Federal 147,429 HOME Investment Partnership Grant2012-13- 327,218 Federal 327,218 HOME Investment Partnership Grant2013-14- 366,719 Federal 356,719 Sub-Total HOME$ 1,782,220$ 975,449 Total Community Development$ 6,198,865$ 2,324,960 Public Safety Traning Facility2009-1012/25/2013 350,738 Federal 350,738 2010 Congressional Setaside2010-119/30/2014 1,000,000 Federal 1,000,000 TxDot STEP Comprehensive Grant2013-149/30/2014 68,350 Federal 68,350 2013 Byrne JAG Grant2013-149/30/2014 21,298 Federal 21,298 2013 UASI 2013-141/31/2015 125,000 Federal 125,000 Emergency Management Performance Grant2013-149/30/2014 75,728 Federal 75,728 Total Public Safety$ 1,641,114$ 1,641,114 CNG Fuel Station Grant2013-148/31/2018 400,000 State 400,000 Skid-Mounded CNG Refueling Station Grant2013-148/31/2017 200,000 State 200,000 Summer Food Grant2013-149/30/2014 150,000 Federal 150,000 Airport RAMP Grant2013-149/30/2014 50,000 State 50,000 Total Other$ 800,000 $ 800,000 Grand Total$ 8,639,979$ 4,766,074 269 City of Denton Annual Program of Services TOC 270 City of Denton TOC Annual Program of Services 271 City of Denton Annual Program of Services TOC 272 City of Denton Annual Program of Services TOC PROFILE OF DENTON ,2,297.41197.411 2013-14 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 County. Banks based in small the heart of Denton; the square and surrounding Texas and Oklahoma towns are locating their 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 provides Denton an unparalleled advantage development action plan for the City. The contract for in meeting the transportation needs of business and this work was sponsored by the City of Denton and industry. the following partners: the Denton Chamber of Commerce, UNT, TWU, and the Denton Independent With an estimated population of 119,158 Denton is a School District. unique community in a high- growth area, with a long history as the county seat and The City has been a driving force in organizing the a major city in Denton Denton County Transportation Authority (DCTA), the County. It was founded in only regional rail authority organized in a Texas 1857 so that residents would county that joins a highly have a county seat near the urban county with an center of the county. Our established transportation historic downtown is the authority. During the heart of Denton; the square summer of 2011 DCTA and surrounding streets are began light rail service filled every day and night between Denton and with residents and visitors who come there for work Carrollton. The DCTA and shopping, to dine, and to enjoy civic events, provides connectivity to theater and clubs with live music. the Dallas Area Rapid Transit Authority (DART). Since the 19th century, Denton has been a major higher education center. It is the home of two major Denton has a growing state universities, the University of North Texas municipal airport with over 900 acres available for (UNT) and Texas Women’s University (TWU). UNT public/private investment. The airport recently has the most enrollments in the Dallas/Fort celebrated its 1 millionth flight operation. The Worth/Denton region at more than 35,000 students. installation of a runway extension and taxiway TWU has an enrollment of over 15,000 students, and lighting system at the Denton Airport greatly is a leader in health science and service related enhanced the safety of Denton-based and visiting gradates. pilots. Controlled by an FAA-certified air traffic control tower, the system provides pilots with three Denton is rapidly becoming a major center for lighting intensities that enable safe runway medical services. Its two major hospitals, Denton environments, day or night, regardless of weather Regional Medical Center and Presbyterian Hospital of conditions. The increased safety margins of the Denton, have been joined by a wide range of specialty control tower translate to increased visitors, hospitals, surgery and treatment centers, and businesses, growth, and greater prosperity for outpatient clinics. These facilities draw patients from Denton. all over North Texas and from southern Oklahoma. 273 City of Denton Annual Program of Services TOC 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, Denton Community Theater, Black Box theatre, Bach Area Society, UNT College of Music, UNT Dance and Drama 97.411 square-miles Department, and TWU Dance and Theater Arts Date of Incorporation Department top the list. In addition, more than 100 September 26, 1866 festivals and events draw hundreds of thousands of Average Unemployment Rate (Denton visitors from outside the Denton area. County) 6.0% Denton offers a myriad of recreational activities. For Average Home Value boating enthusiasts, there are two large area lakes, 2013: 157,039 Lake Lewisville to the south and Lake Ray Roberts to 2012: 154,351 the north, both within 20 minutes of Denton. For race enthusiasts, Total City Full-Time Equivalents (FTE) 1,448.79 Texas Motor Speedway, By the Numbers: which is part Parks of the NASCAR 30 circuit, is just Parks Acreage 16 miles south 1,209.86 of Denton on I-35W. The Libraries City of Denton 3 maintains 30 Library Circulation Items parks and open spaces and eight recreational 270,985 facilities that offer expansive leisure opportunities Fire Stations and appeal to everyone from rock climbers to jazz 7 enthusiasts. The City Parks and Recreation Department has won the National Gold Medal Award Fire Fighters for Excellence three times. In May 2003, Denton 152 opened Water Works Park, an Aquatics Center with Police Stations indoor and outdoor pools and a water recreation park 1 in a partnership between the City of Denton and the Police Officers Denton Independent School District. 160 Community leaders are passionate about planning for Solid Waste Customers 31,334 the future. Evidence of that is seen in their approach to light rail and transit-oriented development, and the Electric Meters Maintained City’s continued commitment to economic 49,184 development through business, higher education and Street Lights government partnerships. 7,017 Lane Miles of Streets Maintained 1,260 Building Permits Issued (Total) 1,139 Annual Water Production 6.8 Billion Gallons Miles of Water Main 572 Annual Wastewater Discharge 4.8 Billion Gallons Miles of Wastewater Main 509 274 City of Denton TOC 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 275 City of Denton Annual Program of Services TOC TOP 10 TAXPAYERS OrganizationCertified Value 1. Columbia Medical Center of Denton (Denton Regional Hospital)$82,293,895 2. Paccar, Inc (Personal Property) $59,841,073 3. Inland Western Denton Crossing$48,794,775 4. Cypress Denton Station$37,841,264 5. Flowers Baking LLC$31,563,925 6. Verizon Southwest$28,717,740 7. HRA University Courtyard LLC$28,000,000 8. Paccar, Inc (Real Property)$27,810,516 9. Sterling-N TX LP$27,371,796 10. Gel Timberlinks LLCD$26,000,000 Total:$398,234,984 Percentage of Total Assessed Value:5.7% CERTIFIED VALUES BY PROPERTY CLASS Tangible, Personal, Other 23% Undeveloped Single Family 2% 44% Commercial, Industrial, Utilities 21% Multi-Family 10% 276 City of Denton Annual Program of Services TOC COMBINED CERTIFIED PROPERTY VALUE 10-YEAR HISTORY TaxCertifiedInc./-Dec.Percent of Levy YearAssessed ValueTax Ratein ValueCollected 2004$ 4,374,943,831 $ 0.59815 8.23%98.33% 2005$ 4,789,376,811 $ 0.60815 9.47%98.68% 2006$ 5,441,228,909 $ 0.62652 13.61%98.26% 2007$ 6,089,499,775 $ 0.66652 11.91%97.98% 2008$ 6,291,359,112 $ 0.66652 3.31%98.79% 2009$ 6,327,909,022 $ 0.66652 0.58%98.95% 2010$ 6,230,117,958 $ 0.68975 -1.55%98.99% 2011$ 6,412,375,004 $ 0.68975 2.93%96.72% 2012$ 6,716,711,368 $ 0.68975 4.75%98.94% 2013$ 6,979,224,274 $ 0.68975 3.91%** ** Percentage available July 2014 after property taxes are collected by Denton County Appraisal District. COMBINED CERTIFIED ASSESSED VALUES 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 YEAR 277 City of Denton Annual Program of Services TOC ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY TEN YEAR HISTORY Gain (Loss) CertifiedFinalTax Ratein Final RealPersonalAssessedAssessedPer $100Value Over (1) Value YearPropertyPropertyValue *ValuationPrior Year 2004$ 3,602,470,935$ 772,472,896$ 4,374,943,831$ 4,423,864,582$ 0.59815 7.57% 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% 20125,703,149,6201,013,561,7486,716,711,368 6,810,972,034 0.689754.73% 20136,045,752,040933,472,2346,979,224,274N/A **0.68975N/A (1) Denton Central Appraisal District * The Final Assessed Value includes supplements for each fiscal year through September 30. ** Value of supplementals not yet available. Source: Certified Appraisal Roll 278 City of Denton Annual Program of Services TOC SALES AND PROPERTY TAX TEN YEAR HISTORY Fiscal YearSales TaxProperty TaxCombined TaxCity RateEnding ValueRateLevyTax Total 2004-05$ 18,998,0581.50%$ 4,423,864,582$ 0.59815$ 26,461,346$ 45, 459,404 2005-06$ 20,343,4131.50%$ 4,858,132,742$ 0.60815$ 29,544,734$ 49, 888,147 2006-07$ 20,653,9321.50%$ 5,470,513,668$ 0.62652$ 34,273,862$ 54, 927,794 2007-08$ 21,440,8391.50%$ 6,104,461,510$ 0.66652$ 40,687,457$ 62, 128,296 2008-09$ 20,466,7721.50%$ 6,463,245,498$ 0.66652$ 43,078,824$ 63, 545,596 2009-10$ 20,483,4181.50%$ 6,433,989,553$ 0.66652$ 42,883,827$ 63, 367,245 2010-11$ 22,871,2811.50%$ 6,360,138,028$ 0.68975$ 43,869,052$ 66, 740,333 2011-12$ 25,886,9381.50%$ 6,503,285,525$ 0.68975$ 44,856,412$ 70, 743,350 2012-13$ 26,522,4721.50%$ 6,716,711,368$ 0.68975$ 46,328,517$ 72, 850,989 2013-14**$ 27,326,1411.50%$ 6,979,224,274$ 0.68975$ 48,139,199$ 75, 465,340 ** Sales Tax is budgeted amount and Property Tax is actual levy amount. Combined Tax Chart $80 $70 $60 $50 Property Tax $40 Sales Tax $30 $20 $10 $0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 279 City of Denton TOC Annual Program of Services MUNICIPALDEBTOBLIGATIONS PRINCIPAL&INTERESTREQUIREMENTS ASOFOCTOBER1,2013 GeneralObligationBonds(GOs)CertificatesofObligation(COs) TaxRevenueTaxRevenueRevenue SupportedBonds YearSupportedSupportedSupportedTotal 280 City of Denton Annual Program of Services TOC MUNICIPALDEBTOBLIGATIONS PRINCIPAL/INTERESTDEBTREQUIREMENTS 20132033 $70,000,000 $60,000,000 $50,000,000 $40000000$40,000,000 $30,000,000 $20,000,000 $10,000,000 $0 '14'15'16'17'18'19'20'21'22'23'24'25'26'27'28'29'30'31'32'33 RevenueSupportedTaxSupported 281 City of Denton Annual Program of Services TOC MAJOR EMPLOYERS Approximate Number of Employer*DescriptionEmployees University of North TexasHigher Education 8,887 Denton Independent School DistrictEducation 3,300 Peterbilt Motors – Headquarters and PlantDiesel Trucks 2,100 Texas Woman's UniversityHigher Education 1,787 Denton CountyGovernment 1,554 Denton State SchoolMental Healthcare 1,500 City of DentonGovernment 1,450 Presbyterian Hospital of DentonHospital/Healthcare 1,074 FEMARegional HQ & Call Center612 up to 1,100 Denton Regional Medical CenterHospital/Healthcare 911 Labinal/SafranAircraft wiring harness manufacturer 700 Thermadyne/Victor Equipment/TwecoWelding Equipment 600 Anderson MerchandisersDistribution 450 Flowers Baking CompanyBakery 450 JostensClass Ring Manufacturer 450 Sally Beauty International HeadquartersBeauty Supply Distributor 450 University Behavioral Health of DentonHospital/Healthcare 310 James Wood Auto ParkCar/Truck Sales/Service 300 Progressive Industries MHMRProduct Fulfillment Services 240 Mayday Manufacturing/Tailwind TechAerospace Machined Parts 225 CBS MechanicalMechanical Contractor 220 Integrated Alliance LPCall Center 200 Morrison MillingFlour Grain Mill 200 United Copper IndustriesCopper Wire 196 Acme BrickBrick Manufacturing 185 Bayport PipelinePipeline Contractor 180 Denton Rehab. and Nursing CenterRetirement/Rehabilitation 180 Air Ride Transport/Titus TransportationTransportation Service 175 Keller WilliamsReal Estate 170 Active USAAutomotive Transporter 166 Odyssey AerospaceJet Interior Manufacturing 165 U.S. Aviation GroupFlight instruction 151 Shields Care CenterRehabilitation Care Facility 150 Skyview Living Center Center of DentonRehabilitation Long term Care Facility 150 Target Distribution CenterPerishable and frozen foods 150 Tetra PackAseptic Packaging 150 Senior Care & Rehabilitation CenterRetirement/Rehabilitation 145 Safety Kleen SystemsChemical Recycling 140 The VintageRetirement/Nursing Home 140 Vintage Retirement CommunityRetirement/Rehabilitation 140 Wells FargoFinancial Institution 134 Good Samaritan Lake Forest VillageRetirement Center 130 Mayhill HospitalHospital/Healthcare 130 Denton Good Samaritan VillageRetirement Center 125 Jim McNatt Toyota-DodgeVehicle Sales/Service 125 General Telemarketing InternationalCall Center 120 Miller of DentonBeverage Distributor 120 Baxter HealthcareMedical Equipment Manufacturing 115 SchlumbergerOil Field Service 105 Source: City of Denton, updated October 2013 Note: Excludes retail, restaurants and hotels 282 City of Denton Annual Program of Services TOC 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 2014 119,158 Population Growth Trend 140,000 120,000 100,000 80,000 60,000 40,000 20,000 0 Source: City of Denton Planning Department 283 City of Denton Annual Program of Services TOC STATISTICAL INFORMATION POPULATION COMPOSITION 2013-14 DentonTexasUS Population Persons Under 5 Years 6.10%7.70%6.40% Persons Under 18 Years 20.50%27.30%23.50% Persons 65 Years and Over 8.90%10.30%13.70% Female Persons 51.20%50.40%50.80% High School Graduate or Higher, Age 25+86.10%80.40%85.40% Bachelor's Degree or Higher, Age 25+36.50%26.10%28.20% Source: US Census Bureau 2010 Census Population Statistics 100.00% 90.00% 80.00% 70.00% 60.00% 50.00% Denton 40.00% Texas 30.00% 20.00% US 10.00% 0.00% Persons Under 5 Persons Under Persons 65 Years Female Persons High School Bachelor's Years 18 Years and Over Graduate or Degree or Higher, Age 25+ Higher, Age 25+ Population CompositionDentonTexas US White 61.90%45.30%63.00% African American 10.30%11.80%13.10% American Indian 0.80%0.70%1.20% Asian 4.10%3.80%5.10% Pacific Islander 0.10%0.10%0.20% Two or More Races 3.20%2.70%2.40% Latino 21.20%37.60%16.90% Source: US Census Bureau 2010 Census Texas US Denton 17% 21% 44% 37% 2% 0% 3% 5% 0% 4% 1% 1% 61% 62% 13% 3% 10% 0% 4% 11% 1% White African American American Indian Asian Pacific Islander Two or More Races Latino 284 City of Denton Annual Program of Services TOC STATISTICAL INFORMATION HOMEOWNERSHIP & UNEMPLOYMENT 2013-14 DentonTexasUS Income & Housing Median Household Income$46,151 $50,920 $52,762 Median Value of Owner-Occupied Housing Units$147,400 $126,400 $186,200 Homeownership Rate 47.50%64.50%66.10% Source: 2007-2011 Census Bureau Figures $200,000 $180,000 $160,000 $140,000 $120,000 Denton $100,000 Texas $80,000 US $60,000 $40,000 $20,000 $0 Median Household Income Median Value of Owner- Occupied Housing Units Unemployment RateDentonTexasUS 2003 7.2 6.7 6.0 2004 6.3 6.0 5.5 2005 3.8 5.4 5.1 2006 4.0 4.9 4.6 2007 3.8 4.4 4.6 2008 4.2 4.9 5.8 2009 6.1 7.5 9.3 2010 6.5 8.2 9.6 2011 6.3 7.9 8.9 2012 5.4 6.8 8.1 Source: Bureau of Labor Statistics Unemployment Rate 15.0 10.0 5.0 - 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Denton Texas US 285 City of Denton Annual Program of Services TOC STATISTICAL INFORMATION EDUCATION 2013-14 DentonTexasUS Denton Independent School District Student Teacher Ratio 13.07 14.73 15.97 Graduation Rate 91.80%80.60%78.20% Dropout Rate Grade 9-12 1.30%2.90%3.40% Source: National Center for Education Statistics 100% 90% 80% 70% 60% Denton 50% Texas 40% US 30% 20% 10% 0% Graduation Rate Dropout Rate Grade 9-12 UNTTWU University Enrollment 2003 31,065 9,709 2004 31,155 10,750 2005 32,047 11,344 2006 33,443 11,832 2007 34,153 12,168 2008 34,698 12,465 2009 34,509 13,338 2010 36,067 14,180 2011 35,694 14,718 2012 35,788 15,168 *Fall Semester Enrollment Figures All Campuses Source: UNT & TWU Yearly Reports University Enrollment 40,000 30,000 20,000 10,000 - 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 UNT TWU 286 City of Denton TOC Annual Program of Services STATISTICAL INFORMATION CRIME 2013-14 DentonTexasUS Crime Index Violent Crime* 268 409 386 Non-Violent Crime* 2,882 3,476 2,909 *Per 100K Population Source: 2011 TXDPS & FBI Crime Statistics 4,000 3,500 3,000 2,500 Violent Crime* 2,000 Non-Violent Crime* 1,500 1,000 500 - Denton Texas US Case Clearance Rates by Category 2012DentonTexas US Murder 100.00%75.00%63.50% Rape 46.40%45.00%39.40% Robbery 45.40%30.00%28.30% Aggravated Assault 53.70%57.00%53.60% Burglary 9.25%10.00%11.30% Larceny 24.60%19.00%20.70% Motor Vehicle Theft 24.60%12.00%9.90% Source: Denton Police Department 100.00% 90.00% 80.00% 70.00% 60.00% Denton 50.00% Texas 40.00% US 30.00% 20.00% 10.00% 0.00% Murder Rape Robbery Agg. Assault Burglary Larceny M.V. Theft 287 City of Denton Annual Program of Services TOC 288 City of Denton Annual Program of Services TOC 289 City of Denton Annual Program of Services TOC 290 City of Denton Annual Program of Services TOC CAPITAL IMPROVEMENT PROGRAM 201 4- 201 8 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 !¯¯±®·¨¬ ³¤«¸ ¤µ¤±¸ ϭ¨µ¤ ¸¤ ±²Ǿ ³§¤ #¨³¸ ¬ ¸ ¯¯®¨³ committee to make recommendations to Denton residents for capital improvement needs. The criteria listed below serve as the basis for staff recommendations regarding CIP projects related to general obligation bond sales: 1. Public safety, health and life 2. Service demands 3. Legal requirements, liability or mandate 4. Quality and reliability of current service level 5. Economic growth and development 6. Recreational, cultural, and aesthetic value 7. Funding ability 8. Operating budgets In November 2012, the voters approved a $20.4 million general obligation bond program to primarily reconstruct streets but to also fund up to $0.4 million in public art projects. The FY 2013-14 CIP includes the issuance of $4 million for streets and represents the second year of this program. The remaining amounts are anticipated to be issued over the next three years. The Utility CIP has historically been funded thr 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 November 2013, the City Council is scheduled to begin appointing citizens to a new CIP committee. This new Citizens Bond Advisory Committee (CBAC) will be formed to provide public input concerning potential city-wide improvement projects. The result of the CBAC and staff collaboration is anticipated to be discussed with the City Council in June 2014. A vote to consider a potential bond program would be in November 2014. 291 City of Denton Annual Program of Services TOC CAPITAL IMPROVEMENT PROGRAM CALENDAR 201 4- 1 8 March 2 7 General Fund Budget Kick-Off: Operating and Capital Improvement Program. April 30 $¤¯ ±³¬¤³ « ¡´£¦¤³² £´¤ ³® "´£¦¤³ /¥ϭ¨¢¤ Ȩ/¯¤± ³¨¦ £ #)0ȩȁ May 6 Discussion of strategic goals and budget priorities with City Council. July 2 5 #¤±³¨ϭ¨¤£ appraisal rolls due from Denton Central Appraisal District. July 2 6 Proposed budget and CIP submitted to C¨³¸ #®´¢¨« £ ¯« ¢¤£ ® ϭ¨«¤ ¶¨³§ ³§¤ #¨³¸ 3¤¢±¤³ ±¸ȁ Submiss¨® ®¥ ¢¤±³¨ϭ¨¤£ ¯¯± ¨² « ±®««. August 1 City Council Budget Workshop. August 6 City Council Budget Workshop. August 2 0 Public hearing on budget and City Council Budget Workshop. September 10 City Council Budget Workshop. September 1 7 City Council adopts Capital Improvement Program budget. 292 City of Denton Annual Program of Services TOC CAPITAL IMPROVEMENT PROGRAM (CIP) BUDGET TheCapitalImprovementProgram(CIP)representstheCity'splanfordevelopment.TheCIPisreviewedeachyearto±¤ϭ«¤¢³ changingpriorities,toprovideaframeworkforidentifyingcapitalrequirements,andtoassesstheimpactofcapitalprojectson operating budgets and the scheduling and coordination of related projects. TheCIPbudgetappropriatesallavailableprogrammedfunds,plannedfundingfromothersources,andplannedissuancesofnew '¤¤± «/¡«¨¦ ³¨®"®£²Ȩ'/²ȩ £#¤±³¨ϭ¨¢ ³¤²ofObligation(COs).Availableprogrammedfundsincludeunspentbondproceeds, internalrevenuetransfersandoutsidecontributions.Internalrevenuetransfersandoutsidecontributionscomprisethebulkof plannedotherfunding.ProvidedbelowisasummaryofthetotalFY2013-14CIPbudget.FurtherCIPdetailforplannedissuances is provided in the following pages for each division. TOTALPLANNED PROGRAMMEDOTHERCOGOTOTAL 123 AVAILABLEISSUANCESISSUANCES DIVISIONFUNDINGADOPTED General Government$ 120,502,003$ -$ 8,500,000$ 4,000,000$ 133,002,003 Electric 25,531,931 3,003,000 85,000,000 - 113,534,931 Water 2,833,195 9,326,678 12,000,000 - 24,159,873 Wastewater 368,311 5,829,346 23,500,000 - 29,697,657 Solid Waste 14,148,023 264,500 8,280,000 - 22,692,523 Airport 570,326 - - - 570,326 TOTAL$ 163,953,789$ 18,423,524$ 137,280,000$ 4,000,000$ 323,657,313 1 Expected balance as of October 1, 2013 including approximately $83 million in unspent Regional Toll Revenue (RTR) funds received for the Mayhill Road and Bonnie Brae Street expansion projects (total received was approximately $91 million). 2 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® Ȩ#/²ȩ ²®«£ ¥®± ³§¤ %«¤¢³±¨¢Ǿ 7 ³¤±Ǿ 7 ²³¤¶ ³¤±Ǿ 3®«¨£ 7 ²³¤ £ !¨±¯®±³ ±¤ ²¤«¥ȃ²´¯¯®±³¨¦ ¥±®¬ 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 Represents the second debt sale associated with the $20.4 million bond program approved by voters in November 2012. 293 City of Denton Annual Program of Services TOC EXECUTIVE SUMMARY GENERAL GOVERNMENT CAPITAL IMPROVEMENT PROGRAM 201 4- 1 8 CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY 4§¤ '¤¤± « &´£ &9 ΑΏΐΓȃΐΗ ϭ¨µ¤ȃ¸¤ ± #)0 ¨¢«´£¤² ³± ²¯®±³ ³¨®Ǿ µ¤§¨¢«¤²Ǿ ¡´¨«£¨¦ ¯±®©¤¢³²Ǿ ϭ¨±¤ £ ¯ ±ª² projects. The decision to propose and ultimately build any capital project must consider the impact that the capital project will have on the operating budget. The operating impact of any capital project included in the CIP has been evaluated, and where necessary, resources were included in the budget to accommodate any associated expenses. 1. 4± ²¯®±³ ³¨® 0±®©¤¢³² Major transportation projects scheduled for FY 201 ΒȃΐΓ ¨¢«´£¤ ³± ¥ϭ¨¢ ²¨¦ «¨¹ ³¨® £ ±¤¢®²³±´¢³¨® of streets. 2. "´¨«£¨¦ 0±®©¤¢³² The FY 201 ΒȃΐΓ ¡´¨«£¨¦ ¯±®©¤¢³² ¨¢«´£¤ ¥ ¢¨«¨³¸ ¬ ¨³¤ ¢¤ ¯±®¦± ¬ ¥®± ϭ«®®±¨¦Ǿ ±®®¥ replacements and heating, ventilation and air conditioning (HVAC) systems. The program emphasizes projects that will improve the overall public health and safety of city owned facilities. 3. &¨±¤ Resources are included to design and reconstruct Fire Station #2 in FY 2013- 14. 4. 6¤§¨¢«¤² Resources are included to fund vehicle replacements for FY 201 3-14. 5 ȁ 0 ±ª² The Parks Department plans to design and make improvements to the Civic Center Pool in FY 2013- 14. . 294 City of Denton Annual Program of Services TOC 295 City of Denton Annual Program of Services TOC ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT* CASH REQUIREMENTS DIV./DEPT.CATEGORY2013-14 TransStreets$ 4,000,000 TransPublic Art - Trans4± ¥ϭ¨¢ 3¨¦ «² 1,000,000 FireFire Station Improvements 3,000,000 ParksCivic Center Pool Improvements 1,000,000 FleetVehicle Replacements 2,000,000 Build/EquipFacility Maintenance Program** 1,500,000 TransMatching Funds for Road Improvements - VariousFuture GO Bond Program - GRAND TOTAL$ 12,500,000 General Obligation Bonds$ 4,000,000 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® 8,500,000 GRAND TOTAL$ 12,500,000 ȴ$®¤² ®³ ±¤ϭ«¤¢³ !µ ¨« ¡«¤ 0±®¦± ¬¬¤£ &´£² ®± ®¦®¨¦ ¢ ¯¨³ « ¯±®©¤¢³²ȁ ** Facility Maintenance Program is for HVAC, Flooring, Roof Replacements and Facility Improvements. 296 City of Denton Annual Program of Services TOC ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT* CASH REQUIREMENTS 2014-152015-162016-172017-18TOTAL $ 4,000,000$ 4,000,000$ 4,000,000$ -$ 16,000,000 400,000 - - - 400,000 - - - - 1,000,000 7,300,000 - - - 10,300,000 - - - - 1,000,000 4,400,000 3,800,000 2,400,000 4,000,000 16,600,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000 - 8,500,000 - - 8,500,000 3,500,000 3,500,000 8,000,000 12,000,000 27,000,000 $ 21,100,000$ 21,300,000$ 15,900,000$ 17,500,000$ 88,300,000 $ 15,200,000$ 7,500,000$ 12,000,000$ 12,000,000$ 50,700,000 5,900,000 13,800,000 3,900,000 5,500,000 37,600,000 $ 21,100,000$ 21,300,000$ 15,900,000$ 17,500,000$ 88,300,000 297 City of Denton Annual Program of Services TOC 298 City of Denton Annual Program of Services TOC EXECUTIVE SUMMARY UTILITIES CAPITAL IMPROVEMENT PROGRAM 201 4- 201 8 CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY 4§¤ ϭ¨²¢ « ¸¤ ± 2014-18 Utilities CIP totals $580.8 million as compared to $504.5 million in the 2013-17 CIP. The total 2014-18 #)0 ±¤ϭ«¤¢³² ͡76.3 million increase compared to the 2013-17 CIP. A comparison of the 2014-18 and 2013-17 CIP, by department, is shown below: FY 201 4-18 FY 20 13-17 Electric $365.9 million $302.2 million Water 98.7 million 86.9 million Wastewater 84.6 million 85.3 million Solid Waste 31.6 million 30.1 million Utilities Total $580.8 million $504.5 million 5-year CIP increased by $63.7 million compared to the 2013-17 CIP, primarily the result of increases related to transmission substations and transmission line projects for the 69 and 138 Kv system upgrades. 5-year CIP increased by $11.8 million, primarily due to increases for transmission line improvements. 5-year CIP decreased slightly as a result of reduced plant improvements. Solid Waste 5-year CIP increased by $1.5 million, primarily the result of the purchase of vehicles and equipment. 299 City of Denton Annual Program of Services TOC ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ELECTRIC UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2013-14 1Automated Meter Reading$ 3,056,883 7Communications Equipment 400,000 8Contingency 300,000 13Distribution Substations 17,354,000 14Distribution Transformers 1,989,178 19Feeder Extensions & Improvements 16,771,000 25New Residential & Commercial 3,127,999 28Over to Under Conversions 350,000 32Power Factor Improvement 372,000 40Street Lighting 17,871 43Tools & Equipment 90,000 50Vehicles 646,000 Subtotal - Distribution 44,474,931 45Transmission Lines 38,880,000 46Transmission Substation 30,180,000 Subtotal - Transmission 69,060,000 GRAND TOTAL$ 113,534,931 Revenue 3,003,000 Available Programmed Funds** 25,531,931 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 85,000,000 GRAND TOTAL$ 113,534,931 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. 300 City of Denton Annual Program of Services TOC ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ELECTRIC UTILITY CASH REQUIREMENTS 2014-152015-162016-172017-18TOTAL $ 3,075,212$ 3,259,772$ 850,266$ 884,277$ 11,126,410 400,000 400,000 400,000 400,000 2,000,000 300,000 300,000 300,000 300,000 1,500,000 11,569,000 5,064,000 4,829,000 6,588,000 45,404,000 2,084,201 2,184,285 2,288,431 2,397,640 10,943,735 13,723,000 9,919,000 9,008,000 6,567,000 55,988,000 3,278,760 3,464,000 3,531,076 3,598,000 16,999,835 350,000 350,000 350,000 350,000 1,750,000 382,000 397,000 409,000 422,000 1,982,000 153,000 163,000 173,000 183,700 690,571 90,000 90,000 90,000 90,000 450,000 1,476,000 1,104,250 1,567,750 633,500 5,427,500 36,881,173 26,695,307 23,796,523 22,414,117 154,262,051 35,645,000 23,035,000 10,290,000 5,950,000 113,800,000 16,335,000 28,000,000 12,870,000 10,480,000 97,865,000 51,980,000 51,035,000 23,160,000 16,430,000 211,665,000 $ 88,861,173$ 77,730,307$ 46,956,523$ 38,844,117$ 365,927,051 3,826,000 3,446,250 1,786,750 843,500 12,905,500 35,173 284,057 169,773 617 26,021,551 85,000,000 74,000,000 45,000,000 38,000,000 327,000,000 $ 88,861,173$ 77,730,307$ 46,956,523$ 38,844,117$ 365,927,051 301 City of Denton Annual Program of Services TOC ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WATER UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2013-14 2Booster Station$ - 7Communications Equipment 35,000 12Distribution System Upgrade 7,105,503 17Elevated Storage - 20Field Services Replacement 4,293,252 24Miscellaneous 1,025,000 29Oversize Lines 200,000 36Replacement Lines 1,000,000 38State Highway Relocations 6,861,692 42Taps, Fire Hydrants, Meters 1,002,926 43Tools & Equipment 25,000 45Transmission Lines - 48Plant Improvements 2,055,000 50Vehicles 556,500 GRAND TOTAL$ 24,159,873 Revenue$ 9,326,678 Available Programmed Funds** 2,833,195 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 12,000,000 GRAND TOTAL$ 24,159,873 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. 302 City of Denton Annual Program of Services TOC ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WATER UTILITY CASH REQUIREMENTS 2014-152015-162016-172017-18TOTAL $ 480,000$ 4,150,000$ -$ -$ 4,630,000 174,000 - - - 209,000 3,137,520 - - - 10,243,023 - 90,000 - - 90,000 1,703,758 1,982,130 2,912,828 1,930,636 12,822,604 25,000 25,000 25,000 25,000 1,125,000 200,000 200,000 200,000 200,000 1,000,000 2,200,000 1,700,000 100,000 3,100,000 8,100,000 5,436,000 2,500,000 2,500,000 2,500,000 19,797,692 1,120,573 1,189,102 1,258,557 1,320,815 5,891,973 10,000 55,000 10,000 10,000 110,000 1,000,000 2,600,000 1,950,000 13,500,000 19,050,000 - 1,000,000 10,200,000 - 13,255,000 459,000 300,000 800,000 305,000 2,420,500 $ 15,945,851$ 15,791,232$ 19,956,385$ 22,891,451$ 98,744,792 $ 9,199,331$ 6,491,232$ 7,306,385$ 13,691,451$ 46,015,077 - 300,000 650,000 200,000 3,983,195 6,746,520 9,000,000 12,000,000 9,000,000 48,746,520 $ 15,945,851$ 15,791,232$ 19,956,385$ 22,891,451$ 98,744,792 303 City of Denton Annual Program of Services TOC ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WASTEWATER UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2013-14 5Collection System Upgrade$ 16,342,703 16Drainage Improvements 251,883 20Field Services Replacement 4,274,763 21)ϭ¨«³± ³¨®ȝ)ϭ«®¶ 1,500,000 24Miscellaneous 1,060,000 29Oversize Lines 200,000 36Replace Lines 104,410 38State Highway Relocations 3,860,608 42Taps, Fire Hydrants, Meters 108,290 43Tools & Equipment 128,000 477 ²³¤¶ ³¤± %¥ϭ«´¤³ 2¤´²¤ 25,000 48Plant Improvements 1,507,500 50Vehicles 334,500 GRAND TOTAL$ 29,697,657 Revenue$ 5,829,346 Available Programmed Funds** 368,311 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 23,500,000 GRAND TOTAL$ 29,697,657 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. 304 City of Denton Annual Program of Services TOC ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WASTEWATER UTILITY CASH REQUIREMENTS 2014-152015-162016-172017-18TOTAL $ 3,177,225$ 2,648,435$ 3,222,499$ 120,000$ 25,510,862 288,167 451,758 380,000 380,000 1,751,808 512,181 527,546 543,373 559,673 6,417,536 1,500,000 1,500,000 1,500,000 2,000,000 8,000,000 25,000 225,000 25,000 25,000 1,360,000 200,000 200,000 200,000 200,000 1,000,000 3,468,826 4,302,390 4,336,962 4,250,000 16,462,588 4,146,000 1,200,000 1,200,000 1,200,000 11,606,608 108,290 108,290 108,290 108,290 541,450 90,000 100,000 69,785 85,000 472,785 25,000 25,000 25,000 25,000 125,000 6,348,130 75,325 68,000 70,000 8,068,955 1,163,000 884,000 522,000 345,000 3,248,500 $ 21,051,819$ 12,247,744$ 12,200,909$ 9,367,963$ 84,566,092 $ 5,513,594$ 6,184,309$ 6,113,410$ 5,917,963$ 29,558,622 538,225 563,435 87,499 450,000 2,007,470 15,000,000 5,500,000 6,000,000 3,000,000 53,000,000 $ 21,051,819$ 12,247,744$ 12,200,909$ 9,367,963$ 84,566,092 305 City of Denton Annual Program of Services TOC ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SOLID WASTE * CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS **CATEGORY2013-14 6Commercial Collections$ 580,000 11$¨²¯®² « ȝ , £ϭ¨«« 1,090,000 34Recycling 170,000 37Residential Collections 237,500 38Keep Denton Beautiful 374,000 39Site Operations 3,790,000 43Equipment - 50Vehicles 2,303,000 GRAND TOTAL$ 8,544,500 Revenue$ 264,500 #¤±³¨ϭ¨¢ ³¤² ®¥ /¡«¨¦ ³¨® ȃ .¤¶ 8,280,000 GRAND TOTAL$ 8,544,500 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. 306 City of Denton Annual Program of Services TOC ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SOLID WASTE * CASH REQUIREMENTS 2014-152015-162016-172017-18TOTAL $ 385,000$ 400,000$ 415,000$ 430,000$ 2,210,000 1,422,000 1,547,500 1,475,000 1,300,000 6,834,500 45,000 45,000 45,000 - 305,000 247,600 257,853 268,264 276,312 1,287,529 - - - - 374,000 1,760,000 10,000 10,000 10,000 5,580,000 1,250,000 420,000 1,050,000 250,000 2,970,000 2,665,000 2,599,000 2,442,000 1,995,000 12,004,000 $ 7,774,600$ 5,279,353$ 5,705,264$ 4,261,312$ 31,565,029 $ 154,600$ 199,353$ 235,264$ 181,312$ 1,035,029 7,620,000 5,080,000 5,470,000 4,080,000 30,530,000 $ 7,774,600$ 5,279,353$ 5,705,264$ 4,261,312$ 31,565,029 307 City of Denton Annual Program of Services TOC 308 City of Denton TOC Annual Program of Services 309 City of Denton Annual Program of Services TOC 310 City of Denton Annual Program of Services TOC BUDGETANDINVESTMENTPOLICIES BUDGETADMINISTRATIONANDDEVELOPMENT I.BudgetPeriod II.BudgetDevelopment 311 City of Denton Annual Program of Services TOC III.BudgetAdministration IV.RevenuePolicies 312 City of Denton Annual Program of Services TOC V.ReservePolicies VI.BudgetAmendmentandModification VII.InvestmentPolicy ItisthepolicyoftheCitythat,givingdueregardtothesafetyandriskofinvestments,allavailablefunds shallbeinvestedinconformancewithstateandfederalregulations,applicablebondordinance requirements,adoptedInvestmentPolicyandadoptedinvestmentstrategies. Suitability 313 City of Denton Annual Program of Services TOC Safety Liquidity Marketability Diversification Yield Inordertobetterdiversify,maximizeinterestearningsandotherwisemeetstatedobjectives,fund groupsmaybecombinedintooneormoreinternalinvestmentpools.Althoughfundmoniesmaybe combinedintoasingleassetportfolio,proportionalfundownershipwillbeaccountedforseparately. TheCityalsomaintainsseparateportfoliosforsomeindividualfundsorgroupsoffundsthatare managedinaccordancewiththetermsofthisPolicyandbythecorrespondinginvestmentstrategies listedbelow. InvestmentPoolStrategy A. B. 314 City of Denton Annual Program of Services TOC C. D. BondFundsStrategy A. B. C. D. EndowmentFundStrategy A. B. C. D. 4.Trust,EscrowedFunds&SecurityDepositStrategy totheprovisionsoftheInvestment Policy.Theobjectivesoftheportfoliosareto: A. B C D 315 City of Denton Annual Program of Services TOC 316 City of Denton TOC Annual Program of Services 317 City of Denton Annual Program of Services TOC 318 City of Denton Annual Program of Services TOC 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 paid 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 improvements to property located within the taxing unit’s jurisdiction, which are subject to taxation on 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. Agenda Committee. Reviews the City Manager’s proposed City Council agendas as to form and agenda content. Airport Advisory Board. Serves in an advisory capacity to the City Council on matters relative to airport safety, flight and ground operations, safety and security issues arising from the creation and development of long-term master plans; tenant/stakeholder outreach; the Airport Business Plan and the Airport Master Plan; airport infrastructure improvement or other major projects impacting the airport; grant funding for the airport; and long term financial planning and budgetary issues affecting the airport. Animal Shelter Advisory Committee. Assists the City in complying with the provisions of the Animal Shelter Act and makes recommendations to the City Council regarding methods and procedures necessary to ensure compliance with the Act. Appropriation. A legal authorization granted by a governing body to make expenditures and to incur obligations for specific purposes. Appropriable Fund Balance. The working capital in the operating fund (includes current assets and current liabilities except current LTD). 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.) Asset. Assets are resources with present service capacity that the government presently controls. 319 City of Denton Annual Program of Services TOC Assigned Fund Balance. Fund balance amounts a government intends to use for a specific purpose; intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority. Audit/Finance Committee. The duties and purpose of the Committee shall be to assist the City Council in fulfilling its organizational oversight responsibilities relating to the audit function, the investment function and other financial related activities as delegated by the City Council. 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. Bond Rating. A bond rating is a grade given to bonds that indicates their credit quality. 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. 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 and may be formally or legally appropriated by the governing body for specific purposes. CAFR. Comprehensive annual financial report. Capital Expenditures. Expenditures, which result in the acquisition of or addition to fixed assets. 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. CIP. The Capital Improvement Plan identifies capital projects and equipment purchases and identifies options for financing for future fiscal years. City Council Airport Committee. Reviews, considers and makes recommendations to the City Council on: the Airport Business Plan and the Airport Master Plan; any airport infrastructure improvement or other major 320 City of Denton Annual Program of Services TOC project impacting the airport; the acquisition, review, and consideration of grant funding for the airport; contracts and leases of airport property, including recommending appropriate terms to the City Council; long term financial planning and budgetary issues affecting the airport; and issues raised as a result of interface between citizens, airport tenants, or other interested parties. Civil Service Commission. Ensures compliance with Chapter 143 of the Texas Local Government Code governing police and fire. The duties of the Commission include approval of eligibility hiring lists and holding hearings, upon appeal, on matters of promotions, performance, reclassifications, and other civil service issues. C.O. Certificate of Obligation. Committed Fund Balance. Fund balance amounts constrained to specific purposes by a government itself, using its highest level of decision-making authority; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest-level action to remove or change the constraint. Committee on Citizen Engagement. The Committee shall provide advice to both the City Council and/or staff regarding the timely distribution of accurate and complete information to Denton citizens and devise methods of engaging Denton Citizens in the various processes of city government. Committee on the Environment. The duties of the Committee shall be to review, discuss, deliberate, and consider environmental issues and resources and make recommendations to the City Council. The Committee will also deliberate and make recommendations regarding any other matter delegated to the Committee by the City Council. Community Development Advisory Committee. Holds public hearings and makes decisions regarding the expenditure of federal Community Development Block Grant and Home Investment Partnership Program monies. Component Unit. Component units are legally separate organizations that must be included in the financial report of the primary government. 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. Council Appointee Performance Review Committee. The duties and purpose of the Committee shall be to assist the City Council in performance review of the Council appointees and to insure that the appointees’ job descriptions are accurate and properly reflect current job duties in order to make recommendations to the City Council to assist the Council in evaluating the job performance of the Council appointees. Additionally, the Committee will make recommendations regarding employment agreements, including renewals, of Council appointee positions. Council Ethics Committee. The duties and purpose of the Committee shall be to advise the City Council on the Ethics Policy, gather information from citizens regarding the Ethics Policy, and conduct hearing and inquiries as set forth in the enabling resolution. Council Mobility Committee. The duties and purpose of the Committee shall be to review, consider and make recommendations to the City Council regarding any changes to the Mobility Plan, local transportation policy, and any items concerning regional transportation policies and activities. Current Taxes. Taxes that are levied and due within one year. CWA 319 Grant. Nonpoint Source Water Quality Management Planning Implementation Grant. DCTA. Denton County Transportation Authority. 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. 321 City of Denton Annual Program of Services TOC Deficit. (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. Delinquent Taxes. Taxes that remain unpaid on and after the date on which a penalty for non-payment is attached. 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. Downtown Denton Tax Increment Financing Reinvestment Zone Board. Makes recommendations to the City Council concerning the administration of the Zone; prepares and adopts a project plan and Tax Increment Financing Reinvestment Zone financing plan for the Zone and submits the plans to the City Council for approval; prepares, implements and monitors such project and financing plans for the Tax Increment Financing Reinvestment Zone as the City Council considers advisable including the submission of an annual report on the status of the Zone. DTIP. Downtown Implementation Plan. Economic Development Partnership Board. Provides economic development policy guidance and makes recommendations to the City Council and Chamber of Commerce; reviews, considers and makes recommendations to the City Council regarding Airport Branding and Marketing to support the implementation of the Denton Airport Business Plan; reviews, considers and makes recommendations to the City Council regarding Denton Municipal Airport incentive policies as assigned by the City Council or requested by the City Manager; and acts as a recommending body to the City Council for specific airport economic development incentives as assigned by the City Council or requested by the City Manager and permitted by City and State law. EECBG. Energy Efficiency and Conservation Block Grant. Encumbrances. Commitments related to unperformed (executory) contracts for goods or services. When the contract is executed and the account is paid they cease to be encumbrances. 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. 322 City of Denton Annual Program of Services TOC Fixed Assets. Assets of a long term character which are intended to continue to be held or used, such as land, buildings, improvements, and infrastructure. 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 TV, and banks). improvements (e.g., gas, telephone, cable 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 difference between assets, liabilities, deferred outflows of resources, and deferred inflows of resources and is therefore also known as surplus funds. See Non-spendable Fund Balance, Restricted Fund Balance, Committed Fund Balance, Assigned Fund Balance, and Unassigned Fund Balance. GASB. Governmental Accounting Standards Board. General Fund. The fund used to account for all financial resources except those 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. GFOA. Government Finance Officers Association. GFOAT. Government Finance Officers Association of Texas. GO. General Obligation. 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, Capital Projects). Grants. Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose, activity, or facility. Health and Building Standards Commission. Hears and decides appeals of orders, decisions or determinations made by the Building Official, Code Official, or Fire Marshal made pursuant to Chapters 13, 14, 17, 28 and 29 of the Code of Ordinances; makes reasonable interpretations or rulings in matters properly before it pursuant to Section 2-460. Historic Landmark Commission. Recommends to the Planning & Zoning Commission and City Council those buildings, structures, sites, districts, and areas in the city that the Commission has determined should be preserved and designated as historic landmarks. The Commission also regulates design review for designated properties and districts. HOME. HOME Investment Partnership Grant. 323 City of Denton Annual Program of Services TOC Hotel Occupancy Tax Committee. The duties and purpose of the Committee shall be to monitor allocation and use of hotel occupancy tax funds, ensuring funds are being used to directly enhance and promote tourism and hotel/convention industry and to recommend organizations to receive funding to City Council. 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. Human Services Advisory Committee. Serves in an advisory capacity to encourage continuous evaluation of the human services delivery system and to recommend actions and funding to the City Council regarding City of Denton human services. 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. KDB. Keep Denton Beautiful. KFA. Key Focus Areas. KPI. Key Performance Indicators. 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. Liability. A liability is a present obligation to sacrifice resources or future resources that a government has little or no discretion to avoid. Library Board. Serves in an advisory capacity to the City Council to recommend policies, rules, and regulations for the operation of the library system. The Board also provides citizen input to the City Council and recommends fees for Council consideration. Long Term Debt. Debt with a maturity of more than one year after the date of issuance. Major Fund. Major funds are funds whose revenues, expenditures, assets, or liabilities are at least ten percent of corresponding totals for all governmental or enterprise funds and at least five percent of the aggregate amount for all governmental and enterprise funds. They are reported as a separate column in the basic financial statements and each subject to a separate opinion in the independent auditor’s report. Minor Fund. Minor funds are funds whose revenues, expenditures, assets, or liabilities are below ten percent of corresponding totals for all governmental or enterprise funds and below five percent of the aggregate amount for all governmental and enterprise funds. They are reported in aggregate in the basic financial statements and subject to a single opinion in the independent auditor’s report. 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. Modified Accrual Basis. The accrual basis of accounting adapted to the governmental fund type spending measurement focus. Under it, revenues are recognized when they become both "measurable " and "available to finance expenditures of the current period." Expenditures are recognized when the related fund liability is incurred except for (1) inventories of materials and supplies which may be considered expenditures either 324 City of Denton Annual Program of Services TOC 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. Non-spendable Fund Balance. Fund balance amounts which are not in a spendable form (such as inventory) or are legally or contractually required to be maintained intact. 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 consist primarily of user charges for 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. Other Post-Employment Benefits (OPEB). 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 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. Parks, Recreation and Beautification Board. Serves in an advisory capacity to the City Council to recommend improvements to park and recreation programs. The Board is charged to stimulate public interest in the development and maintenance of parks and playgrounds; to promote close cooperation between the City and private citizens so that all park and recreational facilities are used to their maximum benefit; and pursuant to the Charter, make recommendations regarding the appearance, beautification, and environment of the city. 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. 325 City of Denton Annual Program of Services TOC Planning & Zoning Commission. Makes decisions or recommendations to the City Council regarding the Comprehensive Plan, Development Code, zoning regulations, long-range planning, zoning changes, platting, and other development-related policies as required or permitted by State law or Council policy. 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. Proprietary Fund. Proprietary funds are Internal Service Funds and Enterprise Funds. See Internal Service Funds and Enterprise Funds. Public Art Committee. Makes recommendations to the Parks, Recreation and Beautification Board and City Council on the commissioning, placing, and the installing of public art; implementation of funding mechanism(s) for public art; effective and efficient management of public art; ongoing maintenance of public art; and the accessioning, deaccessioning, and re-siting of public art. Public Utilities Board. Reviews the department of utilities budget and makes recommendations to the City Council in the format required by the City Manager. The Board is authorized to expend funds for information and advertising. All matters relating to utility policies, capital projects, rates, and the sale and issuance of utility bonds are submitted to the Board for review and recommendation prior to Council consideration. The Public Utilities Board makes recommendations for the Capital Improvement Program pursuant to the provisions in the City Charter. RAMP. Routine Airport Maintenance Program. Residual Equity Transfers. Non-recurring or non routine transfers of equity between funds. Restricted Fund Balance. Fund balance amounts constrained to specific purposes by their external providers (such as grants or bondholders), through constitutional provisions, or by enabling legislation. 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 property. Revenues. (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1, general long term debt proceeds and operating transfers in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1, operating transfers in are classified separately from revenues. 326 City of Denton Annual Program of Services TOC RTR. Regional Toll Revenue. 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. Special Revenue Fund. A Special Revenue Fund is a governmental fund that is used to account for the proceeds of specific revenue sources that are restricted or committed for a specific project and purpose, other than debt service or capital projects. Examples of Special Revenue Funds are donations funds, confiscation funds, and grant funds. 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 Increment Reinvestment Zone Two Board. Makes recommendations to the City Council concerning the administration of the Zone (also known as the Westpark TIRZ); prepares and adopts a project plan and Tax Increment Reinvestment Zone financing plan for the Zone and submits the plans to the City Council for approval; prepares, implements and monitors such project and financing plans for the Tax Increment Reinvestment Zone as the City Council considers advisable including the submission of an annual report on the status of the Zone. 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. Traffic Safety Commission. Serves in an advisory capacity to the City Council on matters brought forward to the Commission by the City Manger, or his/her designee, or assigned by the City Council which pertains to traffic safety education and publicity; ways and means of improving traffic conditions and safety for motor vehicles; bicycle and pedestrian safety; implementation of traffic control devices; public parking restrictions; or roadway speed limit designations. 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. TMPA. Texas Municipal Power Association. Unassigned Fund Balance. Any fund balance in excess of non-spendable, restricted, committed, and assigned components; these fund balance amounts that are available for any purpose. These amounts are reported only in the general fund. 327 City of Denton Annual Program of Services TOC 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. Budgeted working capital is calculated as a fund’s current assets less current liabilities plus current portion of long-term debt. Zoning Board of Adjustment. Provides a vehicle for citizens to appeal zoning interpretations and decisions of the Building Official, and request variances from the zoning and sign regulations in the Denton Development Code. The Board may also make final decisions regarding changes, the reestablishment, or termination of nonconforming uses within the city. 328