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2009-216 FILE REFERENCE FORM 2009-216 X Additional File Exists Additional File Contains Records Not Public, According to the Public Records Act Other FILE(S) Date Initials Budget Amendment related to Airport Gas Well Fund – JR Ordinance No. 2010-087 04/06/10 S:\Our Doc umen ts\Ord inances\09\Budget 2009-10 Ord.doc ORDINANCE NO. AN ORDINANCE OF THE CITY OF DENTON, TEXAS, ADOPTING THE FISCAL YEAR 2009-2010 ANNUAL PROGRAM OF SERVICES (BUDGET) AND THE FIRST YEAR OF THE CAPITAL IMPROVEMENT PROGRAM OF THE CITY OF DENTON, TEXAS, FOR THE FISCAL YEAR BEGINNING ON OCTOBER 1, 20095 AND ENDING ON SEPTEMBER 30, 2010; 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 2009-2010 (Budget) was heretofore published at least ten days in advance of said public hearing and such other notice was given in accordance with all applicable law; and WHEREAS, the proposed Budget was filed with the City Secretary and posted on the City's Internet website in accordance with all applicable law; and WHEREAS, a public hearing on the said Budget was duly held on September 1, 2009, and all interested persons were given an opportunity to be heard for or against any item thereof, and WHEREAS, on July 13, 2009, 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, 2009, and ending on September 30, 2010 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 $ 913239,904 General Debt Service Fund 17,985,687 Electric Fund 147,1283591 Water Fund 4650965185 Wastewater Fund 24,5535693 Solid Waste Fund 195538,374 Technology Services Fund 7,216,749 Materials Management Fund 6,9785929 S:\Our Doc uments\Ord i nances\09\B udget 2009-10 Ord.doc Fleet Services Fund 10,478,650 Risk Retention Fund 254505692 Health Insurance Fund 16,114,970 Recreation Fund 15330,157 Tourist & Convention Fund 15382,665 Police Confiscation Fund 161,000 Traffic Safety Fund 1815000 Non-Airport Gas Well Fund 1,958,992 Airport Gas Well Fund 1542708 Parks Gas Well Fund 15350,000 Tree Mitigation 10000 PEG Fund 1185222 McKenna Trust Fund 405175 Total Operating Expenditures $397,832,523 Grant Program 35070,070 Capital Improvements Program 162,7565344 TOTAL EXPENDITURES 563,6581937 SECTION 4. The City Council approves the first year of the capital improvements proposed to be constructed during the forthcoming year, which are incorporated in the 2009-2010 Budget. SECTION 5. The Budget includes certain unlisted, authorized and unpaid encumbrances from the prior fiscal year to be carried over to the 2009-2010 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 Council finds a public and municipal purpose in retaining dedicated and exceptional employees. Accordingly, the City Council authorizes a one-time lump sum payment, not to exceed 2% of the base pay, for each employee of the City of Denton, excluding Council appointees. SECTION 8. The City Manager, or his designee, shall cause copies of the Budget to be filed with the City Secretary, County Clerk of Denton County, and the State Comptroller of Public Accounts in Austin, Texas, and shall post a copy of the Budget as hereby adopted on the City's Internet website in accordance with applicable law. SECTION 9. 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 22nd day of September 2009, at which meeting a quorum was present and the meeting was held in accordance with the provisions of Tex. Gov't Code § 551.001, et. seq. The City Secretary is hereby directed to record this Ordinance and the vote to adopt the Budget. PAGE 2 S:\Our Doc uments\Ord inances\09\B udget 2009-10 Ord.doc PASSED AND APPROVED this the day of 0~ xi - , 200 . ATTEST: JENNIFER WALTERS, CITY SECRETARY A BY. APPROVED AS TO LEGAL FORM: ANITA BURGESS, CITY ATTORNEY _ BY: Council Member Mark A. Burroughs, Mayor Charlye Heggins Dalton Gregory Jim Engelbrecht Chris Watts Pete Kamp, Mayor Pro Tem Joe Mulroy Voted For Voted Against PAGE 3 Whatever it Takes! City of Denton | 2009-2010 Annual Program of Services CITY OF DENTON ANNUAL PROGRAM OF SERVICES 200910 ADOPTED AS APPROVED BY THE MAYOR AND CITY COUNCIL MARK BURROUGHS, MAYOR PETE KAMP, MAYOR PRO TEM JIM ENGELBRECHT, COUNCILMEMBER DALTON GREGORY, COUNCILMEMBER CHARLYE HEGGINS, COUNCILMEMBER JOE MULROY, COUNCILMEMBER CHRIS WATTS, COUNCILMEMBER ON SEPTEMBER 22, 2009 The following statement is provided in accordance with state law: This budget will raise more total property taxes than last $243,612, or 0.58%, and of that amount $1,864,151 is tax revenue to be raised from new property added to the tax roll this year. 1 DENTON SERVICE Whatever * It * Takes! PREPARED BY: George C. Campbell City Manager Jon Fortune Howard Martin Assistant City Manager Assistant City Manager Fred Greene Bryan Langley Assistant City Manager Director of Finance Michelle McCallum Katie Griffin Budget and Municipal Court Manager Financial Analyst Cindy Hartman Christine Taylor Budget Technician Budget Technician Caroline Finley Antonio Puente, Jr. Treasury & Debt Manager Revenue and Treasury Analyst Randee Klingele David Wilson Treasury Services Specialist Utility Finance & Accounting Manager Mary Dickinson Tyler Hurd Utility Budget and Finance Manager Utility Financial Administrator Nancy Towle Harvey Jarvis Utility Budget and Rate Manager Controller Cody Wood Kevin Ann Mullen, CPA Assistant Controller Assistant Controller Diane Chang, CPA Kurt Breyfogle Senior Grant Accountant Senior Utility Accountant Mary Billings Ed Lane, CPA Accountant III Accountant III Lori Allen Theresa Jaworski Accounting Technician Finance Administrative Assistant Special Thanks to our Public Communications Office for the design of the cover and dividers, publication of the Annual Program of Services, and Web page design and postings Visit our website at: www.cityofdenton.com 2 DENTON SERVICE Whatever * It * Takes! Recently, the City of Denton began a strategic planning process. The city council and leadership team have met with a facilitator to discuss revising the mission and goals for the organization. While this process is not complete, below are the mission statement, vision statement, and values statement that have been developed from the preliminary discussions. MISSION STATEMENT: The City of Denton will foster an environment that will deliver extraordinary quality services and products through: Stakeholder, peer group, and citizen collaboration Leadership & innovation Sustainable & efficient use of resources VISION STATEMENT: Denton should be a Community of Opportunity: State of the art technology High quality of life Clean & Green Diverse Educated Superior public facilities & services Sustainable Solid tax base from the right kind of growth VALUES STATEMENT: To Serve With CHARACTER: C ooperation H onesty A ccountability R espect A bility C reativity T rust E xcellence R esponsiveness 3 DENTON SERVICE Whatever * It * Takes! ELECTED OFFICIALS Mark Burroughs Mayor Joe Mulroy Pete Kamp Councilmember Mayor Pro Tem At-Large Place 6 At-Large Place 5 Jim Engelbrecht Dalton Gregory Councilmember Councilmember District 3 District 2 Chris Watts Charlye Heggins Councilmember Councilmember District 4 District 1 4 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON ORGANIZATIONAL CHART Citizens City Council Boards, Commissions, & CommitteesCity Attorney Municipal JudgeInternal Audit City Manager Economic DevelopmentHuman Resources Administrative Services City Manager's Office City Secretary Reprographics Public Communications Office Assistant City ManagerAssistant City ManagerAssistant City Manager FinanceElectric OperationsFire Solid Waste OperationsLibrary Accounting Water OperationsParks & Recreation Municipal Court Wastewater OperationsPolice Budget/Treasury Streets Materials ManagementAnimal Services Traffic/Street Lighting Risk ManagementPlanning Transportation/Airport Customer Service Building Inspections Facilities/Fleet Code Enforcement Tech Services Community Development 5 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON BOARDS, COMMISSIONS, AND COUNCIL COMMITTEES ADVISORY BOARDS JUDICIAL OR QUASI-JUDICIAL BOARDS AIRPORT ADVISORY BOARD CIVIL SERVICE COMMISSION ANIMAL SHELTER ADVISORY COMMITTEE CONSTRUCTION ADVISORY AND APPEALS BOARD COMMUNITY DEVELOPMENT ADVISORY DENTON HOUSING AUTHORITY COMMITTEE HISTORIC LANDMARK COMMISSION ECONOMIC DEVELOPMENT PARTNERSHIP BOARD PLANNING AND ZONING COMMISSION HUMAN SERVICES ADVISORY COMMITTEE ZONING BOARD OF ADJUSTMENT LIBRARY BOARD PARKS, RECREATION, AND BEAUTIFICATION BOARD PUBLIC ART COMMITTEE PUBLIC UTILITIES BOARD TRAFFIC SAFETY COMMISSION CITY COUNCIL COMMITTEES AGENDA COMMITTEE AUDIT/FINANCE COMMITTEE COMMISSION ON THE ENVIRONMENT COUNCIL APPOINTEE PERFORMANCE REVIEW COMMITTEE COUNCIL ETHICS COMMISSION COUNCIL MOBILITY COMMITTEE HOTEL OCCUPANCY TAX COMMITTEE 6 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TABLE OF CONTENTS 2009-10 Mission Statement--------------------------------------------------------------------------------------------------------------------------------------3 Elected Officials--------------------------------------------------------------------------------------------------------------------------------------4 Organizational Chart--------------------------------------------------------------------------------------------------------------------------------------5 City Boards, Commissions, and Council Committees--------------------------------------------------------------------------------------------------------------------------------------6 MANAGER'S MESSAGE and READER'S GUIDE Manager's Message--------------------------------------------------------------------------------------------------------------------------------------11 Budget Calendar--------------------------------------------------------------------------------------------------------------------------------------12 Budget Flow Charts--------------------------------------------------------------------------------------------------------------------------------------13 Major Budget Documents--------------------------------------------------------------------------------------------------------------------------------------14 The Budget Process--------------------------------------------------------------------------------------------------------------------------------------15 Organization of the Budget--------------------------------------------------------------------------------------------------------------------------------------16 Budgetary Policies-------------------------------------------------------------------------------------------------------------------------------------17 Financial Structure--------------------------------------------------------------------------------------------------------------------------------------17 Budgeted Funds--------------------------------------------------------------------------------------------------------------------------------------17 Budget Basis--------------------------------------------------------------------------------------------------------------------------------------19 Organizational Relationships--------------------------------------------------------------------------------------------------------------------------------------19 BUDGET OVERVIEW Reserve Level-------------------------------------------------------------------------------------------------------------------------------------21 Revenues--------------------------------------------------------------------------------------------------------------------------------------22 Expenditures--------------------------------------------------------------------------------------------------------------------------------------24 General Fund Expenditure Reductions--------------------------------------------------------------------------------------------------------------------------------------25 Program Enhancements--------------------------------------------------------------------------------------------------------------------------------------28 Other Agency Contributions--------------------------------------------------------------------------------------------------------------------------------------31 Grants--------------------------------------------------------------------------------------------------------------------------------------32 Capital Improvement Program--------------------------------------------------------------------------------------------------------------------------------------32 Utilities Fund-------------------------------------------------------------------------------------------------------------------------------------32-34 Internal Service and Miscellaneous Funds -----------------------------------------------------------------------------------------------------------------------------------35-37 FINANCIAL SUMMARY Budget Resource and Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------39 Consolidated Fund Summary-------------------------------------------------------------------------------------------------------------------------------------40 Combined Expenditures by Classification-------------------------------------------------------------------------------------------------------------------------------------42 Combined Appropriable Fund Balances-------------------------------------------------------------------------------------------------------------------------------------44 Combined Position Summary-------------------------------------------------------------------------------------------------------------------------------------46 Estimated Ad Valorem Tax Collections & Distribution-------------------------------------------------------------------------------------------------------------------------------------47 Human Services Funding Recommendation--------------------------------------------------------------------------------------------------------------------------------------48 General Fund - Five Year Forecast--------------------------------------------------------------------------------------------------------------------------------------49 Water Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------51 Wastewater Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------52 Solid Waste Fund - Five Year Forecast-------------------------------------------------------------------------------------------------------------------------------------53 7 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND General Fund Resource & Expenditure Summary--------------------------------------------------------------------------------------------------------------------------------------55 Major Revenue Summary--------------------------------------------------------------------------------------------------------------------------------------57 General Resources Summary-------------------------------------------------------------------------------------------------------------------------------------58 Resources by Program Summary-------------------------------------------------------------------------------------------------------------------------------------62 Expenditures by Program Summary-------------------------------------------------------------------------------------------------------------------------------------63 Positions by Program Summary-------------------------------------------------------------------------------------------------------------------------------------64 Neighborhood Services Neighborhood Services Summary-------------------------------------------------------------------------------------------------------------------------------------65 Planning-------------------------------------------------------------------------------------------------------------------------------------66 Social Services---------------------------------------------------------------------------------------------------------------------------------------------69 Libraries-------------------------------------------------------------------------------------------------------------------------------------70 Parks and Recreation-------------------------------------------------------------------------------------------------------------------------------------74 Public Safety Public Safety Summary-------------------------------------------------------------------------------------------------------------------------------------77 Fire-------------------------------------------------------------------------------------------------------------------------------------78 Municipal Court-------------------------------------------------------------------------------------------------------------------------------------82 Municipal Judge-------------------------------------------------------------------------------------------------------------------------------------84 Police and Animal Services------------------------------------------------------------------------------------------------------------------------------------86 Transportation Transportation Summary-------------------------------------------------------------------------------------------------------------------------------------89 Airport and Transportation Operations-------------------------------------------------------------------------------------------------------------------------------------90 Street and Traffic Operations-------------------------------------------------------------------------------------------------------------------------------------94 Administrative & Community Services Administrative & Community Services Summary-------------------------------------------------------------------------------------------------------------------------------------97 Cable TV-------------------------------------------------------------------------------------------------------------------------------------98 City Manager's Office-------------------------------------------------------------------------------------------------------------------------------------100 Economic Development-------------------------------------------------------------------------------------------------------------------------------------102 Facilities Management-------------------------------------------------------------------------------------------------------------------------------------104 Human Resources------------------------------------------------------------------------------------------------------------------------------------106 Internal Audit-------------------------------------------------------------------------------------------------------------------------------------108 Legal Administration-------------------------------------------------------------------------------------------------------------------------------------110 Public Communications Office-------------------------------------------------------------------------------------------------------------------------------------112 Finance-------------------------------------------------------------------------------------------------------------------------------------114 Non-Departmental-------------------------------------------------------------------------------------------------------------------------------------117 GENERAL DEBT SERVICE FUND Debt Management Summary------------------------------------------------------------------------------------------------------------------------------------119 General Debt Service Fund Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------122 Principal & Interest Requirements------------------------------------------------------------------------------------------------------------------------------------124 8 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ELECTRIC FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------129 Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------130 WATER UTILITIES FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------133 Resource & Expenditure Summary-------------------------------------------------------------------------------------------------------------------------------------134 Expenditure by Classification-----------------------------------------------------------------------------------------------------------------------------------136 Principal & Interest Requirements-----------------------------------------------------------------------------------------------------------------------------------137 WASTEWATER UTILITIES FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------141 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------142 Expenditure by Classification-----------------------------------------------------------------------------------------------------------------------------------144 Drainage Summary -----------------------------------------------------------------------------------------------------------------------------------145 Principal & Interest Requirements-----------------------------------------------------------------------------------------------------------------------------------147 SOLID WASTE UTILITIES FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------151 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------152 Expenditure by Classification-----------------------------------------------------------------------------------------------------------------------------------154 Principal & Interest Requirements-----------------------------------------------------------------------------------------------------------------------------------155 TECHNOLOGY SERVICES FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------159 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------160 Expenditure by Classification-----------------------------------------------------------------------------------------------------------------------------------162 MATERIAL MANAGEMENT FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------163 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------164 FLEET MANAGEMENT FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------167 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------168 RISK RETENTION FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------171 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------172 HEALTH INSURANCE FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------175 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------176 9 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RECREATION FUND Program Description-----------------------------------------------------------------------------------------------------------------------------------179 Resource & Expenditure Summary-----------------------------------------------------------------------------------------------------------------------------------180 MISCELLANEOUS FUNDS Tourist and Convention-----------------------------------------------------------------------------------------------------------------------------------184 Police Confiscation Fund-----------------------------------------------------------------------------------------------------------------------------------185 Traffic Safety Fund-----------------------------------------------------------------------------------------------------------------------------------186 Non-Airport Gas Well Fund-----------------------------------------------------------------------------------------------------------------------------------187 Airport Gas Well Fund-----------------------------------------------------------------------------------------------------------------------------------188 Parks Gas Well Fund-----------------------------------------------------------------------------------------------------------------------------------189 Tree Mitigation Fund-----------------------------------------------------------------------------------------------------------------------------------190 Public Education Grant (PEG) Fund-----------------------------------------------------------------------------------------------------------------------------------191 McKenna Trust Fund-----------------------------------------------------------------------------------------------------------------------------------192 Grants Budget Expenditure Summary---------------------------------------------------------------------------------------------------------------------------------193 STATISTICAL INFORMATION Profile of Denton-----------------------------------------------------------------------------------------------------------------------------------195 Miscellaneous Statistical Information-----------------------------------------------------------------------------------------------------------------------------------196 North Texas Metroplex Map -----------------------------------------------------------------------------------------------------------------------------------197 Top Ten Taxpayers----------------------------------------------------------------------------------------------------------------------------------198 Certified Values by Property Class-----------------------------------------------------------------------------------------------------------------------------------198 Certified Property Values-----------------------------------------------------------------------------------------------------------------------------------199 Assessed & Estimated Actual Value of Taxable Property --------------------------------------------------------------------200 Sales and Property Tax History-----------------------------------------------------------------------------------------------------------------------------------201 Major Employers-----------------------------------------------------------------------------------------------------------------------------------202 Population Trend Analysis-----------------------------------------------------------------------------------------------------------------------------------203 CAPITAL IMPROVEMENT PROGRAM Capital Improvement Program -----------------------------------------------------------------------------------------------------------------------------------206 Capital Budgeting Calendar ----------------------------------------------------------------------------------------------------------------------------------207 General Fund Capital Improvement Program ----------------------------------------------------------------------------------------------------------------------------------208 Utilities Capital Improvement Program -----------------------------------------------------------------------------------------------------------------------------------215 FINANCIAL POLICIES Budget and Investment Policies -----------------------------------------------------------------------------------------------------------------------------------225 BUDGET GLOSSARY Budget Glossary -----------------------------------------------------------------------------------------------------------------------------------231 10 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TO THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL: On behalf of staff, I respectfully submit to you the FY 2009-10 Annual Program of Services. The preparation of this budget has been more challenging due to fluctuations in several of our key resources and an overall weak economic condition. However, I believe this budget reflects a steadfast commitment to deliver quality service through carefully planned resource allocation in our various operating funds. An important component of resource allocation is delivering services and programs that are priorities for our citizens. The City conducted a streets and code enforcement. In addition, we are proud to have energized our City employees with a renewed focus on providing superior customer service. The overall FY 2009-10 budget is $563.7 million and includes 1,314.56 full-time equivalent positions (FTEs). A comprehensive summary of the budget is provided in the Budget Overview section of this document. The key elements of the adopted budget include the following: No tax rate increase. The total tax rate is recommended to remain at $0.66652 per $100 of assessed valuation. Of this amount, $0.44765 is provided for operations and maintenance and $0.21887 is provided for debt service. No base rate increases for our Electric, Water, Wastewater and Solid Waste Utility customers. A combined net increase of 6.18 FTEs for all funds. Increased emphasis on core services such as Police, Code Enforcement, Planning and Development, and Parks. An increase in Franchise Fees for utilities from 4 to 5%. Approximately $3.7 million in savings has been achieved from the previous forecast of expenditures. Due to these efforts, the FY 2009-10 General Fund adopted budget increased by 2.1% over the prior year adopted budget. The FY 2009-10 adopted budget has been developed within the context of a five-year financial plan. The purpose of this approach is to provide a long-term perspective for decisions in the coming fiscal year. While there are many assumptions within this long-term plan, it is possible that it will be necessary to increase the tax rate in FY 2010-11 in order to maintain the General Fund reserve level within the policy target range by the fifth year of the plan. It is also possible, however, that a future tax increase will not be needed or that the increase will be lessened. Furthermore, within future forecasts, the City will need to achieve a more optimal balance in General Fund revenues and expenditures to reduce the dependency on the use of fund balance. -term plan. Because of changes in our business and funding needs, it will be necessary to continually reassess and revise these assumptions annually as the City moves through the five-year plan. The details of the long-term plan for the General Fund and the Utility Funds and their assumptions are contained in the Financial Summary section of this document. I sincerely thank the members of the Denton City Council for their hard work and dedication to the citizens of Denton. The input of the City Council and Public Utilities Board has been invaluable in the preparation of the 2009-10 Budget, Capital Improvement Program, 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 proposed budget and program of services. In the next few years the City is expected to face challenges associated with the overall downturn in the economy. However, in the long term, Denton is expected to grow and flourish. While exciting, this growth will also prove to be challenging for providing quality cost effective services. Fortunately, Denton has a very capable and competent staff that I believe is up to the task of managing and delivering the very diverse affairs of the City government. Moving forward, I ask for your insight, patience and support; in return, I offer you and the citizens of Denton the unwavering dedication of City staff. Together, we will ensure that Denton continues to serve our citizens with distinction. Sincerely, George C. Campbell, City Manager 11 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET CALENDAR 2009-10 March 10 General Fund and Utility Budget Kick-Off: Operating and Capital Improvement Program. April 10 Departmental budgets due to Budget Office (Operating and CIP). April 14 Preliminary Five-Year Forecast Meeting with City Council. May 4 Public Utilities Board reviews Utility budgets and CIP. May 11-15 Budget reviews with City Manager. May 18 Public Utilities Board reviews Utility budgets and CIP. June 2 City Council Meeting Budget Discussions. June 8 Public Utilities Board reviews Utility budgets. July 13 Public Utilities Board approves Utility budgets and CIP. July 24 Certified appraisal rolls due from Denton Central Appraisal District. July 31 Proposed budget and CIP submitted to City Council and placed on file with City Secretary. Submission of certified appraisal roll. Submission of ad valorem effective and rollback tax rates to City Council. Submission of certified ad valorem collection rate to City Council. August 6 City Council Budget Workshop. August 18 City Council Budget Workshop. September 1 Public Hearing on Budget. September 2 City Council Budget Workshop. September 15 City Council Budget Workshop. September 22 City Council adopts Annual Program of Services. City Council adopts first year of Capital Improvement Program budget. City Council approves tax rate. City Council approves the 2009 tax roll. 12 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PRODUCTION AND SUBMISSION OF MAJOR BUDGET DOCUMENTS BUDGET MANUAL CITY COUNCIL DISCUSSIONS PROPOSED BUDGET ADOPTED BUDGET JANFEBMARAPRMAY JUNEJULYAUGSEPTOCT 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 YRSTART OF NEW FISCAL YR JANFEBMARAPRMAY JUNEJULYAUGSEPTOCT NOVDEC 13 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES READER'S GUIDE TO THE 2009-10 ANNUAL PROGRAM OF SERVICES (OPERATING BUDGET) documents. The City of Denton has prepared a budget designed to meet the highest standards of performance in municipal budgeting. This document provides a summary of all budgeted funds, including both revenue and expenditure summaries. Major budget documents, the budget process, and organization of the budget itself are described below. MAJOR BUDGET DOCUMENTS understand the timing and purpose of these documents in order to fully understand the process itself. 1. The Budget Instruction Manual - February Prior to budget development and training of departmental support staff, the Budget Instruction Manual is drafted and completed in February. This document serves as a development guide and includes sections on annual budget highlights and specific development instructions, as well as, appendices with rate calculations, format examples, and supplemental forms. 2. Long-Range Financial Forecast March - July A workshop is held in April with the City Council to discuss the preliminary Long-Range Financial Forecast for the city. After this initial meeting, staff prepares a five-year forecast to address key service areas. The Long-Range Forecast is then presented to the City Council in June as additional information becomes available. The forecast is finalized at the end of July and included in the proposed budget document. 3. The Budget Overview - Late July The Budget Overview is submitted to City Council in late July as a part of the proposed budget. This report summarizes and identifies key issues with regard to revenues and expenditures for the coming year. 4. The Proposed Budget - Late July The proposed budget is submitted to City Council in late July of each fiscal year. This document represents a balanced version of departmental budget requests versus projected revenues. The proposed budget is a product of policy as expressed by the City Council and is prepared by the City Manager. 5. The Adopted Budget Late September The adopted budget represents a modified version of the proposed budget after public hearings and City Council review in August/September. Any changes deemed necessary by City Council to funding levels or revenue projections are reflected in the adopted budget. Revisions may also be made to reflect any updates to budget information. 14 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES THE BUDGET PROCESS The City of Denton uses a program-oriented budgeting process. Each budgeting unit or division is given a "baseline" funding level based upon the previous year's funding level. Any funding request that represents new expenditures and programs, or that is in excess of adjusted baseline funding, must be submitted as a separate request or "package." 1. Budget Training for Support Staff/Budget Guideline Review February is the time when existing budget guidelines, procedures, and forms are reviewed. Changes may be made to the budget process in order to make budget development more efficient and address format changes. Preliminary budget training for departments is available prior to budget kickoff. During preliminary training, staff is informed of budgeting concepts and the budget process, as well as, given a quick introduction to the City's budget forms. During budget kickoff, departments receive the budget manual so that they may have specific instructions and a review of any changes to the budget process. 2. Long-Range Financial Forecast A workshop is held each April with the City Council to discuss the preliminary Long-Range Financial Forecast for the city. After this initial meeting, staff refines the forecast to address key service areas. The recommended version of the forecast is included in the proposed budget document that is submitted to the City Council in July. 3. Revenue Projection The budget revenue projections for the new fiscal year begin early in the current fiscal year. The projections are made by the departments responsible for the revenues with help from the Finance Department staff. Projections are based upon consultations with state and local agencies, trend analysis, anticipated changes in the local and regional economy, and discussions with directly associated staff members. Although revenue projections are prepared early in the budget process, the budget revenue analysis continues with departmental budget development and extends until the budget is adopted based upon any new information. 4. Proposed Budget Development During budget development, the Finance Department staff work with departments to analyze requests, provide advice, and lend assistance. Budget requests are based upon a baseline funding level, and any additional funding is made in the form of supplemental requests. 5. Proposed Budget Analysis/Compilation Once division and departmental budget requests are completed, the Finance Department reviews and compiles a preliminary draft of departmental budgets to present to the Management Team, which is comprised of the City Manager and Assistant City Managers. Next, a total recommended funding level is determined from both baseline and proposed supplemental packages. At this time, the funding level is weighed against available resources. A tax rate increase may or may not be recommended depending upon City Council program priorities and issues previously expressed in the budget process. 15 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 6.City Council Budget Study The proposed budget, including the Budget Overview, is compiled as soon as possible after final appraised property value and other data are received. This report highlights and summarizes funding requirements, major changes in programs, and alternatives for funding. A budget work session is held with the City Council to review and discuss the proposed budget. Discussions and study may follow at subsequent work sessions until budget adoption. 7. Public Hearing/Budget Adoption A public hearing on the budget and two public hearings on the tax rate (if necessary) are held in September prior to final budget consideration. At the public hearings, citizens may make formal comments concerning the proposed budget and tax rate. Budget adoption occurs in September after City Council deliberations and the public hearings. City Council may take action to modify the proposed budget. The City Council also adopts a tax rate to support adopted funding levels. Pursuant to City Charter, the proposed budget as submitted by the City Manager becomes the adopted budget if no City Council action is taken before the end of the fiscal year, September 30. 8. Compilation of Adopted Budget/Budget Maintenance An adopted budget is compiled and published during the first months of the new fiscal year. The adopted budget in the form of an amended proposed budget is available for public inspection in October. Budget maintenance is a year-round activity of the organization. Spending controls consist of budget holds, position control reviews, and budget transfer authorizations for unbudgeted expenses. Additional spending control mechanisms include monthly review of expenditures by the Finance Department. During the budget process, departments make revenue and expenditure estimates for the current year. Finally, program goals, objectives, and measures are evaluated during budget development to determine effectiveness of program activities and levels of appropriate funding for subsequent years. ORGANIZATION OF THE BUDGET Included in the Financial Summary e end of each fiscal year. The 200910 fiscal year-end fund balance is based on proposed 200910 revenue and expenditures. This information will be most helpful in determining whether fund balances are too high or too low with regard to goals set forth by the City Council. The General Fund Revenue Summary in the Financial Summary section describes the major revenue categories for the City of Denton, as well as, the various individual sources of those revenues. 16 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGETARY POLICIES The City of Denton has developed administrative policies, which govern the formulation and administration of the annual budget. These administrative policies are incorporated within the City's Administrative Policies and Procedures Manual. FINANCIAL STRUCTURE The financial structure of the budget is organized by funds. A fund is generally defined as a fiscal and accounting entity which has its own self-balancing set of accounts for recording cash and other financial resources, as well as, any liabilities or residual equities or balances. Normally, funds are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. However, when appropriate, funds are made up of departments. The two types of funds utilized in this budget are Governmental and Proprietary. The specific funds which make up the Governmental Fund type are: General Fund, Recreation Fund, General Debt Service Fund, Tourist and Convention Fund, Police Confiscation Fund, Traffic Safety Fund, Non-Airport Gas Wells Fund, Airport Gas Wells Fund, Parks Gas Well Fund, Tree Mitigation Fund, Public Education Grant (PEG) Fund, and McKenna Trust Fund. The Proprietary Fund types are: Electric Fund, Water Fund, Wastewater Fund, Solid Waste Fund, Materials Management Fund, Fleet Services Fund, Technology Services Fund, Risk Retention Fund, and the Health Insurance Fund. Each of the above-mentioned funds operates separately and independently from one another; therefore, they are budgeted separately and include separate financial statements. BUDGETED FUNDS The Cit General Fund The General Fund reflects perations such as public safety, libraries, parks and the Aquatic Center. sources are sales and ad valorem taxes. Debt Service Fund The Debt Service Fund is used to record and control the accumulation of resources for payment of general obligation long-term debt principal and interest. The City issues debt to acquire or construct capital assets such as roads or parks for the general benefit of Denton citizens. Resources include an applicable portion of the ad valorem tax levy and related interest income usable from debt service. Special Revenue Funds Special Revenue Funds are used to account for the receipt of specific revenue sources that are restricted for expenditures for a specified purpose. Included in the special revenue funds are: the Recreation Fund, Tourist and Convention Fund, Police Confiscation Fund, Traffic Safety Fund, Non-Airport Gas Wells Fund, Airport Gas Wells Fund, Parks Gas Well Fund, Tree Mitigation Fund, Public Education Grant (PEG)Fund, and McKenna Trust Fund. The Recreation Fund is used to account for the Parks and Recreation - supporting. 17 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Tourist and Convention Fund This fund reports the receipt and distri Hotel Occupancy Tax which is levied at 7% of room rental rates. Each October the City Council enters into contracts with various organizations that will promote tourism and the convention and hotel industry in Denton. Police Confiscation Fund The Police Confiscation Fund is used to record the receipt and expenditure of confiscated contraband that is used in the commission of a variety of criminal offenses. Expenditures from this fund are allocated to the Police Department for materials, supplies and operations costs. Traffic Safety Fund The Traffic Safety Fund is used to record the receipt of citations from red light camera violations. Revenues from this fund are used for materials to enhance traffic safety operations in the Police Department and Traffic Department. Non-Airport Gas Wells Fund The Non-Airport Gas Wells Fund is used to record the receipt of royalty, pooling, tax, and lease revenue related to gas wells. Expenditures from this fund will be used for projects with no ongoing costs. Airport Gas Wells Fund The Airport Gas Wells Fund is used to record the receipt of royalty, pooling, tax, and lease revenue related to gas wells. Expenditures from this fund will be used to fund Airport-related projects. Parks Gas Well Fund - The Parks Gas Well Fund was established to record the receipt of restricted gas well revenues on park property. Expenditures from this fund will be used for park system projects. Tree Mitigation Fund The Tree Mitigation Fund is used to purchase, plant, and maintain trees on public property, to preserve wooded property that remains in a naturalistic state in perpetuity, to perform and maintain a city-wide tree inventory and to educate citizens and developers on the benefits and value of trees. Public Education Grant (PEG) Fund The PEG Fund provides for the acquisition of production equipment, capital and other lawful PEG purposes. PEG fees are remitted to the city on a quarterly basis from cable subscribers. McKenna Trust Fund The McKenna Trust Fund was established by George McKenna in and one half of the net income is distributed to the McKenna Park Trust Fund for use only in maintaining, developing, preserving, and improving the George McKenna Park in the City. Enterprise Funds Enterprise funds are used to account for governmental activities that are similar to those found in private businesses. The City budget includes Electric, Water, Wastewater, and Solid Waste Enterprise Funds. Each fund reflects the services denoted in the title of each fund. The major revenue source for these enterprise funds is the rate revenue generated from the customers who receive the services provided. Internal Service Funds Internal Service Funds are used to account for the financing of goods or services provided by one department to another department within the same government organization. Financing is based on reimbursement of actual costs. The internal service funds are: Fleet Management, Technology Services, Materials Management, Risk Retention, and Health Insurance.Each internal service fund listed is funded through payments from various City departments for the actual services received from the specific fund. 18 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Fleet Management Fund - The Fleet Management Fund accounts for the maintenance and Technology Services Fund The Technology Services Fund provides computer services resources and telephone maintenance. Materials Management Fund The Material Management Fund is comprised of purchasing and warehouse operations. This internal service fund is responsible for procuring goods and services for City departments and the warehouse maintains an inventory of materials and supplies used by City departments. Risk Retention Fund The Risk Retention Fund records the activities associated with providing general liability insurance coverage and self funded activities for City operations. Health Insurance Fund The Health Insurance Fund accommodates self insurance operations. BUDGET BASIS The budget for the General, Special Revenue, Debt Service, and Capital Improvement Program (CIP) Funds are prepared on the modified accrual basis of accounting. Under this basis of accounting, revenues are recognized when they become both "measurable" and "available" to finance expenditures of the current period except where the accrual basis is specified by generally accepted accounting principles. Expenditures are recognized when the related fund liability is incurred, except for (1) inventories of material and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debts which are generally recognized when due. Budgets for the Enterprise and Internal Service Funds are prepared on the full accrual basis of accounting under which transactions are recognized when they occur regardless of timing or related cash flows. ORGANIZATIONAL RELATIONSHIPS A department is a major administrative segment of the City, which indicates overall management responsibility for an operation or a group of related operations within a functional area. The smallest organizational unit budgeted is the division. The division indicates responsibility for one functional area, and in many cases these functional areas are put together to demonstrate a broader responsibility. When this is done, the divisions are combined to make up a department. 19 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 20 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FY 2009-10 Budget Overview GENERAL FUND RESERVE LEVEL The City of Denton maintains a General Fund reserve balance for emergencies, and over the past several years, the reserve level target has been increased to provide additional stability and flexibility for the organization. Previously, the reserve level target was established at 15% of budgeted expenditures (approximately 60 days of operating expenditures). However, after discussing this issue at length the City Council has recommended maintaining a fund balance level of 12-15% instead of establishing a set percentage. In this way, the City will be able to maintain budget flexibility in responding to fluctuations in economic cycles that can arise in the future. The estimated ending reserve balance of $21,846,651 at the end of FY 2008-09 represents approximately 24.5% of expenditures and is higher than the budgeted goal of 12-15%. This balance, however, is expected to decline over the next few years as detailed in the five-year financial forecast. For FY 2009-10, we anticipate using $3.9 million in reserves for the General Fund budget. While the fund balance level is projected to fall below the 12% threshold in the fifth year of the financial forecast, it is anticipated that future revenue increases or expenditure reductions will be made to avoid this occurrence. Below is a listing of the ending fund balances for the past two years, a projected balance for the fiscal year ending September 30, 2009, and the projected balance for the fiscal year ending September 30, 2010. As of As of Estimated Adopted 9/30/07 9/30/08 9/30/09 9/30/10 $22,559,810 $25,377,493 $21,846,651 $17,954,757 Ending Balance 29.3% 31.4% 24.5% 19.7% % of Total Expenditures 12-15.00% 12-15.00% 12-15.00% 12-15.00% Target Goal % 21 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES REVENUES P roperty Tax The largest revenue source in the General Fund is ad valorem tax. In the FY 2008-09 Budget, the City experienced a 3.31% increase in certified taxable values. This was the smallest increase in values since the 1998 tax year. For FY 2009-10, certified taxable values continued to grow, but at a considerably lower rate than in past years. In the previous five-year forecast, it was anticipated that the appraisal growth would have been 4% for FY 2009-10. The actual increase, however, was just 0.58% over the 2008 certified taxable value. A combination of factors contributed to this relatively flat increase in values from the previous assumption level. First, a change of particular importance was the loss of largest tax payer, Denton Presbyterian Hospital. The hospital received tax exemption status for the 2009 tax year, causing a reduction of approximately $107 million, or 1.7% in appraised value. This resulted in the combined loss of $715,000 in revenue for the City ($480,000 for the General Fund and $235,000 for the Debt Service Fund). Second, the overall weak economy has affected the number of foreclosures in the City, thus impacting the values of all property on the tax roll. The value of existing property on the tax roll has decreased by $242 million, or 3.8%. If it were not for the taxable value of new property added to the tax roll, approximately $279 million, the City would have faced a reduction in total appraised value. Lastly, another adjustment in our values is the increase in the Over-65 exemption. Currently, the exemption level is $25,000. The City Council has approved an increase in this exemption category in $5,000 increments over the next 5 years, until a $50,000 exemption level is reached. The impact of this exemption increase is programmed into the five-year financial plan. Below is a 10-year history on certified assessed values and tax rates. Certified Values and Tax Rate History Fiscal Year Certified Assessed Increase/Decrease in Tax Rate Value Value Over Prior Year 2000-01 $ 3,059,636,733 15.45% $ 0.52815 2001-02 $ 3,367,292,025 10.06% $ 0.54815 2002-03 $ 3,703,412,515 9.98% $ 0.54815 2003-04 $ 4,042,202,871 9.15% $ 0.54815 2004-05 $ 4,374,943,831 8.23% $ 0.59815 2005-06 $ 4,789,376,811 9.47% $ 0.60815 2006-07 $ 5,441,228,909 13.61% $ 0.62652 2007-08 $ 6,089,499,775 11.91% $ 0.66652 2008-09 $ 6,291,359,112 3.31% $ 0.66652 2009-10 $ 6,327,909,022 0.58% $ 0.66652 22 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES S ales Tax The second largest revenue source in the General Fund is sales tax receipts. In FY 2008-09, sales tax estimates started to decline in the second and third quarter of the fiscal year. Due to this, the estimate is projected to be $21,262,423, nearly a 1.2% decline from the budgeted amount. The FY 2009-10 Budget estimates sales tax collections will be $21,475,047, 1% above the estimated amount in FY 2008-09. In prior financial forecasts, it was estimated that the City would see a 5% growth annually in sales taxes. Because of the slowing economy and an apparent decrease in consumer spending, we remain cautious on predicting substantial increases in this revenue source. Because of this, the growth estimates have been adjusted to 2% in the five-year financial plan after FY 2009-10. Below is a 10-year history on sales tax collections. {ğƌĻƭ ğǣ IźƭƷƚƩǤ ΛźƓ ƒźƌƌźƚƓƭΜ υЋЎ υЋЉ υЊЎ υЊЉ υЎ υЉ Cźƭĭğƌ ĻğƩ *Sales Tax is an estimated amount. F ranchise Fees s are related to franchise fees. Typically assessed as a percentage of gross revenues, the purpose of the franchise fee is to provide compensation to -of-way. The FY 2009-10 Budget includes $12.6 million in franchise fees from various utilities operating in the City, including city- owned utilities. In FY 2008-09, the gas franchise fee was increased from 4% of gross revenues to 5%. In FY 2009-10, the city-owned utility franchise fee increased from 4% to 5% of gross revenues. The purpose of this increase is to align the city-owned utility franchise fee with the amount charged to outside utilities. In addition, the increased franchise fee will provide compensation to the General Fund for maintenance of This increased franchise fee is anticipated to generate an additional $1.7 million for the General Fund in FY 2009-10. 23 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES R evenue Enhancements For FY 2009-10, City Administration analyzed potential revenue enhancements for the budget. second highest service fee source is related to services provided by the Parks and Recreation Department. Revenue enhancements are adopted for the Parks and Recreation Department to more closely capture costs for programming and special events. Revenue Enhancement Subtotal: $84,727 Item Description Revenue Projections Youth Sport Impact Fee and Increase fee by $5 per player. $13,000 Select Youth Sports Impact Currently at $10 per player, Fee proposal would increase it to $15 per player. Complete Enforcement of Collect permit fees for all $6,000 Special Event Fee Ordinance special events in City. The full permit fee cost recovery for special events will be phased in over a three-year period. Cemetery Fee Sell additional cemetery $20,000 space at I00F location. Water Park and Natatorium Increases in aquatic classes $15,370 Fee and party packages. Rental Fee and Pricing Affects athletic field rentals, $30,357 Changes meeting room rentals, park pavilion rentals and other park facility rentals. EXPENDITURES With the downward trend in the economy occurring shortly after the FY 2008-09 budget was adopted, the City decided to reconsider some supplemental package options related to personnel in the General Fund. Of the 22 positions recommended to be added, only 10 were filled. This translated to a savings of approximately $1.1 million. In addition, fuel was budgeted in FY 2008-09 to be higher than actual market prices experienced, resulting in a savings of approximately $425,000. In planning the FY 2009-10 budget, with the recent downward trend on some of our major revenue sources, the City has attempted to hold expenditures at a relative level to the FY 2008- 09 budget. As a result, we have re-evaluated funding in each department with an emphasis on maintaining current service levels. The FY 2009-10 Adopted Budget includes a 2.1% increase in the General Fund overall expenditures from the prior year adopted budget. However, as part of this process, approximately $3.7 million in reductions were also made in an attempt to continue to provide quality and effective services. The details of the program enhancements and expenditure reductions are detailed in the below sections. Two of the highest cost categories within the General Fund expenditures are compensation and benefits. Of the overall FY 2009-10 General Fund expenditures budget, approximately 73% is 24 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES related to these categories. One major cost category withi toward employee health insurance. A discussion on health insurance costs is provided under the Health Insurance Fund section. C ompensation based on responsibility, rewarding employees based on performance and defining developmental tracks for positions. Below is a summary of compensation increases for non-civil service General Fund employees over the past five-years: Compensation Increases History Fiscal Year Compensation Equivalent (Non Civil Service) 2004-05 3% Average Merit Based Increase 2005-06 1% Cost of Living Increase 2006-07 2% Cost of Living Increase and 2.08% Average Merit Based Increase 2007-08* 4% Average Merit Based Increase 2008-09 4% Average Merit Based Increase *New Compensation and Classification Study Implemented The 2008-09 five-year forecast projected a 4% merit increase for non-civil service employees. Identical merit increases were programmed each year of the five-year forecast. However, due to an expected of ad valorem and sales tax, the compensation increases previously planned have been revised. The City is committed to continuing the spirit of the compensation plan and the FY 2009-10 budget includes a lump-sum 2% increase to all non-civil service employees. The lump sum payment will be tied to performance but is not programmed as a permanent addition to base pay in 2009-10. In the five-year forecast, the 2% merit is included in base pay for each year beginning in FY 2010-11. For police and fire civil service personnel, normally programmed step increases will be implemented in FY 2009-10. Due to the fact that existing meet and confer agreements with police and fire employee associations expire in December 2009, the City met with the associations to establish new agreements. The meet and confer agreements were approved by the City Council in September, and the FY 2009-10 Adopted Budget includes the same lump-sum 2% increase for civil services employees. GENERAL FUND EXPENDITURE REDUCTIONS As stated previously, due to the economic downturn and subsequent lower than anticipated City Athe organizational needs with the available resources. To achieve this balance, expenditure reduction options were requested from all General Fund departments of 5%. These reduction options were provided in 1% increments to illustrate how a 25 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES In addition, City Administration requested reductions in travel and training for the General Fund. The adopted budget includes approximately $1.1 million in the following reductions to General Fund service categories. In addition, the City is forming an efficiency team to work to identify future amounts of savings or revenue enhancements for the organization. In recognition of this approach, an additional $500,000 in savings is projected in FY 2010-11. NEIGHBORHOOD SERVICES Reduction Subtotal: ($197,147) Department Expenditure Reduction Amount Parks Salary savings, travel/schools $16,691 and seminars Planning Elimination of Court Reporter $19,000 for commission and committee meetings, travel/schools and seminars Code Enforcement Travel/schools and seminars $3,250 Building Inspections Travel and schools/seminars $26,000 Library Reduction in purchase of $132,206 materials, travel/schools and seminars PUBLIC SAFETY Reduction Subtotal: ($246,260) Department Expenditure Reduction Amount Police Office supplies, uniforms, $150,000 equipment, tools and supplies, community services, travel/schools and seminars Fire Smalls tools and equipment, $72,849 consultant fees, dues, travel/schools and seminars Municipal Judge Office supplies, furniture, copy $20,945 charges and reduction in hours for assistant judges, travel/schools and seminars Municipal Court Travel/schools and seminars, $2,466 board expenses 26 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION Reduction Subtotal: ($250,505) Department Expenditure Reduction Amount Airport Reduction in RAMP grant $50,425 matching funds, travel Streets Salary savings, travel/schools $46,230 and seminars Street Lighting Savings from completion of $150,000 LED lighting maintenance agreement, electricity cost reduction Traffic Travel/schools and seminars $3,000 Transportation Operations Travel/schools and seminars, $850 board expenses ADMINISTRATION Reduction Subtotal: ($462,966) Department Expenditure Reduction Amount Economic Development Materials and supplies, $10,246 travel/schools and seminars, board expenses Cable TV Travel/schools and seminars $2,000 Public Communications Office Travel/schools and seminars $2,100 Office/ Reduction in City Council $36,738 City Council mileage reimbursement, travel/schools and seminars, dues, printing charges Facilities Management Eliminate vacant director $153,531 position (1.0 FTE), travel/schools and seminars Finance Eliminate 0.25 FTE, $66,602 travel/schools and seminars, eliminate cost allocation study Human Resources Travel and schools/seminars $9,209 Non-Departmental Government Accounting $101,600 Standards Board (GASB) 45 allocation, reduction in Chamber of Commerce contribution Internal Audit Outside professional services $18,940 support Legal Outside contract services, $62,000 travel/schools and seminars TOTAL ADOPTED REDUCTION OPTIONS: ($1,156,878) 27 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROGRAM ENHANCEMENTS In determining where to program resource priorities for the FY 2009-10 budget, City The goal for these enhancements is to align resources within key areas of programming and services, as expressed by our citizens. Detailed below are the new program enhancement recommendations. N ew Program Enhancements: General Fund The FY 2009-10 Adopted Budget includes a total of $668,279 in General Fund resources for new programming enhancements and personnel. In addition, $3,653,450 is provided from other funds to directly benefit operations. The breakout of funding sources and enhancements are detailed in the following sections. S treets General Fund Other Fund Total Enhancement Support Support Resources $0 $500,000 $500,000 2008 citizen survey, street maintenance is ranked as a top priority. Asphalt and other construction materials relevant to the Street Department continue to rise. Capital Project Fund interest income will be used to supplement the costs for these materials for this department. T ransportation and Municipal Airport General Fund Other Fund Total Enhancement Support Support Resources $10,000 $1,060,900 $1,070,900 The City is nearing completion of a joint transportation initiative with the Denton County Transportation Authority (DCTA) to bring rail service to Denton in 2010. In anticipation of support needed for transportation events surrounding this endeavor, $10,000 has been programmed in the Transportation Department. This funding will be used for public notices, marketing and ceremonial events with the opening of the rail line. Several enhancements to the airport will be provided through a combination of grant matches and the use of the Airport Gas Well Fund. The details of these projects are provided in detail under the Airport Gas Well Fund description. 28 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES P arks and Recreation General Fund Other Fund Total Enhancement Support Support Resources $9,519 $1,250,000 $1,259,519 One of the most popular programs in the Parks and Recreation Department is the Senior Center. Additional operations and maintenance costs are included for the Senior Center due to expansion. -10 using Parks Gas Well Fund resources. The water slide incurred damages in the summer of 2009 and the City determined it was a more efficient use of funds to completely replace the slide than repair it. In addition, $150,000 for land acquisition for the Senior Center, and $850,000 for a soccer fields project at North Lakes Park will also be funded from the Parks Gas Well Fund. C ode Enforcement General Fund Other Fund Total Enhancement Support Support Resources $80,000 $0 $80,000 In addition to street maintenance issues, effective code enforcement is a high priority for the citizens of our community. For the Code Enforcement Department, $30,000 is included for mowing, trash and debris removal, $15,000 for a public relations campaign and $35,000 for the second year implementation of the substandard structures program. The mowing, trash and debris removal program will allow contracted clean up of property in violation of municipal code standards. The public relations campaign focuses on educating the public on new code regulations, the top recurring violations and code enforcement procedures. Lastly, the substandard structures program removes dilapidated structures that are uninhabitable through contract demolition. Since the inception of the program in 2008, more than 30 structures have been demolished. Funding support for these programs in FY 2009-10 demonstrates the ongoing need to promote neighborhood vitality in our community. P lanning General Fund Other Fund Total Enhancement Support Support Resources $51,000 $507,250 $558,250 In the Planning Department, $40,000 is included to fund a new neighborhood outreach program. neighborhood groups and associations. In addition, to fund costs associated with the management of the Historic Landmark Commission, $11,000 is programmed into this department budget. Finally, $507,250 is provided from the Non-Airport Gas Well Fund to provide technology 29 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES enhancements to aid in streamlining records retention and documentation. The adopted new software programs that will be purchased are Laserfische and Projectdox. Use of these new programs in the Planning Department for development tracking purposes. B uilding Inspections General Fund Other Fund Total Enhancement Support Support Resources $74,331 $45,300 $119,631 General Fund support is provided for the addition of one health inspector in the Building Inspections Department. The City has two health inspectors that perform more than 2,000 inspections annually. The City has approximately 500 establishments that require inspections twice annually. This staff addition brings necessary assistance for this operation. Funds from the Non-Airport Gas Well Fund will be used to provide technology enhancements (Laserfische software) for improved documentation and retention of records in the Building Inspections Department. A nimal Services General Fund Other Fund Total Enhancement Support Support Resources $10,432 $0 $10,432 For Animal Services, resources are provided to fund a intranasal bordetella vaccine. This vaccine is important for our Animal Services shelter to continue providing a healthy environment for animals in our care. F ire General Fund Other Fund Total Enhancement Support Support Resources $257,446 $0 $257,446 In Fire Operations, $206,446 is included for additional contributions to the Fireme Retirement Fund in connection with the new meet and confer contract that was approved by the City Council in September 2009. In addition, $51,000 is provided for personal protective equipment (PPE). This equipment is required to be replaced every five-years. Funding will provide 31 replacement sets of fighters. 30 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES M unicipal Court General Fund Other Fund Total Enhancement Support Support Resources $62,000 $290,000 $352,000 In Municipal Court, $62,000 is provided for software purchase and maintenance for a case management program. The current municipal case management program was purchased in 1998. It was determined that the maintenance costs for the current system are more expensive than those associated with the upgrade to a newer system. The total new package cost of approximately $290,000 will be provided by certificates of obligation. Currently, the Municipal Court Department provides a specific transfer to the Technology Services Fund for support of the case management program. The ongoing maintenance costs for the new system will also be supported through this transfer to the Technology Services Fund. The overall upgrade to a new case management system will be an enhancement to the Municipal Court operations. L egal General Fund Other Fund Total Enhancement Support Support Resources $113,551 $0 $113,551 Two new positions are programmed for the Legal Department to assist with municipal court operations. The first position is a prosecutor for municipal court operations and an administrative assistant to provide support within the municipal court. Currently, the City has one assistant attorney dedicated to this operation and no administrative support. With a steady increase in activity within the municipal court, these two positions are programmed to keep pace with operations. O ther Agency Contributions Other agency contributions represent allocations for the City of Denton to outside organizations for specific agreed upon purposes. The Human Services Committee received requests totaling $486,132 for FY 2009-10. The Human Services Committee recommended total funding of $281,759, which is a 1.7% increase from the FY 2008-09 funding level. This funding is split between support from the Community Development Block Grant (CDBG) and the General Fund. During budget deliberations last fiscal year, it was recommended by the City Council to increase the funding amount for the CAC remains at $35,000 for FY 2009-10. Further detail is included in the Financial Summary section, which details agencies benefitting from CDBG and General Fund contributions. 31 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES G rants The City benefits from a variety of federal, state and local grants. In addition, the City routinely provides matching funds for various programs. A complete list of grants is provided in the Adopted Budget. C apital Improvement Program five-year plan for infrastructure and equipment funding. The CIP is reviewed each year to reflect changing priorities and to provide a framework for identifying capital requirements, the impact of capital projects on operating budgets and project scheduling/coordination. The General Government CIP includes non-utility projects such as streets, parks and other general government facilities that are typically funded through general obligation or certificate of obligation bonds. Approximately every five-years, the City will appoint a citizen bond committee to make recommendations to Denton residents on capital improvement needs. The last bond program was approved by voters in 2005. The remaining $10.3 million of the 2005 bond program was expected to be sold in FY 2008-09. However, due to the downturn in the economy, these bonds will not be sold until FY 2009-10. In addition, the City will likely postpone the next bond election to 2012. In the meantime, the City is collecting data from departments on possible projects in anticipation for the next bond program. Wastewater and Drainage that are primarily funded from revenue bonds. The Utility CIP for Solid Waste is also included and reflects the anticipated level of projects to be funded from certificate of obligation bonds. The Public Utilities Board is responsible for developing a recommendation of the Utility CIP to be presented to the City Council for approval. Key utility projects that will begin in FY 2009-10 include the Lake Lewisville Water Treatment Plant, the Pecan Creek Interceptors project and additions to the Denton Municipal Electric Administration building. ELECTRIC FUND The FY 2009-10 Electric budget includes $151,152,370 in revenues and $147,128,591 in expenditures. R ates The FY 2009-10 DME budget includes no base rate increases. P osition Changes Included in the budget is the addition of 4.5 FTEs to the DME staff to comply with regulations from the North American Electric Reliability Corporation (NERC) and Electric Reliability Council of Texas (ERCOT). 32 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES R eturn on Investment (ROI) and Franchise Fee The DME budget includes a 3.5% ROI payment and a 1% increase in the franchise fee payment, from 4.0% to 5.0%. The ROI and franchise fee payment are calculated using an estimated annual average ECA of 3.00 cents/kwh, which is the cap for both payments set by the Council for FY 2010. D ebt Requirement A projected bond sale of $28 million to fund transmission and distribution projects. WATER FUND The FY 2009-10 Water Fund budget includes revenues of $37,908,375 and expenditures of $46,096,185, including the appropriation of $8,187,810 of reserves to fund planned capital projects as well as capital project contingency. Major project increases are attributed to the rehabilitation of the Lake Lewisville Water treatment plant beginning next fiscal year. Below is a table illustrating budgeted water sales for FY 2008-09 and projected sales for FY 2009-10. Treated Water Sales by Customer Type (In Billions of Gallons) FY 2008-09 FY 2009-10 Difference Retail Customers 6.574 6.759 0.185 Wholesale Customers 0.083 0.086 0.003 Total 6.657 6.845 0.188 R ates and Fees There are no retail rate increases in Water. Wholesale water rates have been updated per their respective agreements. Water tap fees have increase and one service fee has been added. P osition Changes The Water Department includes a net decrease of 2.5 FTEs. This is attributed to the transfer of 1.0 FTE from Water Utilities Administration to the Legal Department and the elimination of 1.5 FTEs from Customer Service. D ebt Requirement The budget includes a projected bond sale of $13 million to finance the rehabilitation of the Lake Lewisville water treatment plant and other system improvement projects. 33 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER FUND The FY 2009-10 Wastewater budget includes revenues of $23,546,370 and expenditures of $24,553,693. The fund will be using $1,007,323 in a combination of planned reserves and contingency use to fund planned capital projects. Major revenue declines are attributed to decreased new construction resulting in lower impact fee revenues and reduced interest income. Below is a table illustrating budgeted wastewater billed volumes in FY 2008-09 and projections for FY 2009-10. Wastewater Billed Volumes (In Billions of Gallons) FY 2008-09 FY 2009-10 Difference Retail 4.042 4.000 -.042 Effluent 0.18 0.18 0 Wholesale .247 .206 -.041 R ates There are no adopted rate increases for retail wastewater customers. P osition Changes The Wastewater Department includes the addition of 1.5 FTEs, comprised of a .5 FTE increase in Water Reclamation and 1 FTE increase in Collection. D ebt Requirement The budget includes a projected bond sale of $4.5 million to finance collection system upgrades. SOLID WASTE FUND The Solid Waste budget includes $19,538,374 in revenues and planned use of reserves and expenditures of $19,538,374. Solid Waste Production (In Tons) FY 2008-09 FY 2009-10 Difference Landfill Material 180,000 185,000 5,000 Recycled Material 34,000 35,300 1,300 Total 214,000 220,300 6,300 R ates and Fees No rate increases are adopted for Solid Waste residential, commercial or landfill customers. 34 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES P osition Changes There are no recommended position changes for the Solid Waste budget in FY 2009-10. D ebt Requirement The budget includes a projected bond sale of $11 million to fund projects in the disposal/landfill, vehicles and equipment and recycling. TOURIST AND CONVENTION FUND Occupancy Tax, which is levied at 7% of room rental rates. The City Council Hotel Occupancy Tax Committee is responsible for determining a recommendation on the allocation of funds annually. An overall 2% decrease in the cumulative contributions was recommended by the committee in FY 2009-10, for a total distribution of $1,382,665. The details of the adopted allocation are included in the adopted budget. RISK RETENTION FUND The Risk Retention Fund is established to record the activities of providing insurance coverage and self-funded activities for City operations including vehicle, property, general liability and workers compensation claims. In addition, staff provides wellness programs for the City and employee assistance programs. HEALTH INSURANCE FUND -insured Health Insurance Fund will be approaching its second year in January 2010. As directed by the City Council, the fund is building a reserve level equal to approximately $1.4 million. For FY 2009-10, the City will transfer $2.3 million that was previously set aside for Government Accounting Standards Board (GASB) 45 requirements to the Health Insurance Fund. While this allocation assists the fund in trying to maintain the reserve level, other changes will be necessary to keep pace with adopted health care increases in the future. The City has been able to absorb the cost increases in insurance for the past three fiscal years. However, to achieve the recommended fund balance over the five-year financial plan, a shared-cost approach between the City and the employees will be necessary. This shared-cost approach is reflected in certain aspects of the health insurance plan in FY 2009- 10. Employee premiums will be adjusted to capture usage costs in certain categories. This will be the first increase to employee premiums since FY 2005-06. In addition, co-pays for specialist visits and emergency room visits will be increased. The City is also exploring opening an employee health services clinic in the future. The ability to provide convenient and quality medical care for our employees internally could provide a cost savings to the fund in the future. 35 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MATERIALS MANAGEMENT FUND The Materials Management Fund is comprised of purchasing and warehouse operations. Materials Management is an internal service fund responsible for procuring goods and services for City departments, which is regulated by local, state and federal law. The department is also responsible for the warehousing of materials and supplies necessary for City departments to serve the community. FLEET MANAGEMENT FUND The Fleet Management Fund reflects the costs for providing vehicle maintenance and equipment-related support services to City departments. This internal service fund is comprised of four functional areas, including vehicle maintenance, fuel purchasing, vehicle parts contract and motor pool administration. TECHNOLOGY SERVICES FUND The Technology Services Fund reflects the costs for providing technology support services to the various City departments. This internal service fund is comprised of six separate functional areas, including administration, telecommunications, geographic information systems, application development, user support, public safety support and reprographics. RECREATION FUND The Recreation Fund includes fee-based recreation programs and activities that are self- supporting. Fees that are charged recover the costs associated with the programs they support. POLICE CONFISCATION FUND The Police Confiscation Fund was established to record the receipt of confiscated contraband and the expenditures funded by that revenue as approved by the courts. TRAFFIC SAFETY FUND The Traffic Safety Fund is comprised of revenues and expenditures associated with the red light enforcement cameras. The City operated red light enforcement cameras at various intersections across the City. The fine revenue derived from violations has been earmarked for public safety and new traffic safety enhancements. In FY 2009-10, $25,000 will be allocated for solar flashers in school crossing zones. SPECIAL REVENUE FUNDS Several Special Revenue Funds have been included in the FY 2009-10 Adopted Budget for the first time. The Tree Mitigation Fund is used to purchase, plant and maintain trees on public property. An aerial survey will be performed in FY 2009-10 to evaluate the tree canopy coverage in the City. 36 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES The Public Education Grant (PEG) Fund provides for the acquisition of production equipment, capital and other lawful PEG purposes. PEG fees are remitted to the city on a quarterly basis. The McKenna Trust Fund was established by George McKenna in 1959. One half of the net income from this fund is net income is distributed to the McKenna Park Trust Fund for use only in maintaining, developing, preserving, and improving the George McKenna Park in the City. A new park pavilion is being planned for construction in FY 2009-10. GAS WELL FUNDS The FY 2009-10 Adopted Budget includes the addition of the Parks Gas Well Fund. This was previously combined under the Non-Airport Gas Well Fund budget. The City currently has several producing gas wells located on City owned property and throughout the community. Because gas well revenue is considered a short-term resource, the expenditures programmed from these funds for FY 2009-10 will be used to fund one-time needs. These expenditures are consistent with a City Council established policy that royalty, pooling, tax and lease revenue from gas wells not be used to fund on-going operational expenses. Expenditures are provided in the Parks Gas Well Fund for a water slide replacement at the Water Park ($250,000), land acquisition for the Senior Center ($150,000), and a soccer fields project at North Lakes Park ($850,000). The Airport Gas Well Fund includes expenditures of $1.1 million for new airport signage, facility maintenance work, RADAR service, RAMP grant match, enhancements to the airport entrance and construction of a southeast access road. The Airport entrance project is currently in the engineering phase to provide design and construction specifications. The construction phase of this project will be presented as an Airport Infrastructure Project through the Texas Department of Transportation Aviation Division (TxDOT Aviation) in subsequent years to coincide with Airport branding and marketing plans. An Airport Compatibility Land Use District (ACLUD) survey and a commercial tractor will also be purchased. The Non-Airport Gas Well Fund includes expenditures for the purchase of software for the Planning and Building Inspections Departments ($600,000). These software purchases will enable the departments to streamline development data and improve records retention. 37 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 38 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCES ACTUALBUDGETESTIMATE ADOPTED General Fund 83,548,657$ 89,325,746$ 87,745,777$ 91,239,904$ General Debt Service Fund 17,943,860 18,632,641 18,632,641 18,401,932 Electric Fund137,888,911 219,443,847 136,225,488 151,152,370 Water Fund37,692,584 41,502,268 38,103,581 46,096,185 Wastewater Fund23,615,583 25,680,538 24,001,892 24,553,693 Solid Waste Fund17,993,633 21,746,804 18,468,951 19,538,374 Technology Services Fund 7,003,748 7,489,823 7,664,823 7,216,749 Materials Management Fund6,034,740 9,163,909 7,840,241 6,978,929 Fleet Management Fund 7,769,289 11,231,471 7,510,889 10,478,650 Risk Retention Fund2,784,332 2,599,061 2,583,963 2,837,706 Health Insurance Fund 14,168,46514,849,067 15,183,756 18,377,480 Recreation Fund 1,234,243 1,509,541 1,458,165 1,425,702 Tourist & Convention Fund 1,408,2191,401,515 1,408,219 1,382,665 Police Confiscation Fund 125,223 168,622 143,100 178,875 Traffic Safety Fund 384,845 394,000 168,000 181,000 Non-Airport Gas Well Fund1,689,718 1,368,431 989,076 1,958,992 Airport Gas Well Fund1,222,070 1,742,799 1,742,799 2,897,072 Parks Gas Well Fund- - - 1,450,992 Tree Mitigation Fund 214,842 - 22,000 100,000 PEG Fund176,918 200,000 211,432 205,500 McKenna Trust Fund 5,724 - 3,500 40,175 TOTAL OPERATING RESOURCES$ 467,776,185363,579,502$ 370,108,293$ 406,692,945$ (1) Grant Program -- - 3,070,070 (1) Capital Improvements Program -- - 162,756,344 TOTAL RESOURCES$ 467,776,185363,579,502$ 370,108,293$ 572,519,359$ 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED General Fund 80,730,974$ 89,325,746$ 87,745,777$ 91,239,904$ General Debt Service Fund17,166,902 18,632,641 18,632,641 17,985,687 Electric Fund140,631,829 219,443,847 132,107,307 147,128,591 Water Fund37,692,584 41,149,645 38,008,816 46,096,185 Wastewater Fund22,609,215 25,252,402 24,001,892 24,553,693 Solid Waste Fund17,993,633 21,413,391 18,468,951 19,538,374 Technology Services Fund 6,598,426 7,664,823 7,664,823 7,216,749 Materials Management Fund5,811,323 9,163,909 7,840,241 6,978,929 Fleet Management Fund 7,710,652 11,231,471 7,510,889 10,478,650 Risk Retention Fund 2,784,332 2,583,963 2,583,963 2,450,692 Health Insurance Fund 14,168,46513,402,199 14,025,586 16,114,970 Recreation Fund1,234,243 1,509,541 1,458,165 1,330,157 Tourist & Convention Fund 1,401,515 1,408,219 1,408,219 1,382,665 Police Confiscation Fund 125,223 168,622 107,116 161,000 Traffic Safety Fund384,845 394,000 168,000 181,000 Non-Airport Gas Wells Fund - - - 1,958,992 Airport Gas Wells Fund246,442 1,742,799 1,742,799 1,427,888 Parks Gas Well Fund- - - 1,350,000 Tree Mitigation Fund - - - 100,000 PEG Fund130,245 200,000 200,000 118,222 McKenna Trust Fund - - - 40,175 TOTAL OPERATING EXPENDITURES$ 465,453,484356,654,582$ 363,675,185$ 397,832,523$ (1) Grant Program -- - 3,070,070 (1) Capital Improvements Program -- - 162,756,344 TOTAL EXPENDITURES$ 465,453,484356,654,582$ 363,675,185$ 563,658,937$ (1) Capital Improvements Progarm and Grant Program budgets were not previous included in this summary. 39 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CONSOLIDATED FUNDS SUMMARY 2009-10 Governmental Fund Types General FundSpecial Revenue FundsDebt Service Funds 2008 Actual2009 Estimated2010 Budget2008 Actual2009 Estimated2010 Budget2008 Actual2009 Estimated2010 Budget BEGINNING BALANCE$ 22,559,810$ 25,377,493$ 21,846,651$ 6,179,903 $ 8,794,662$ 8,351,292 $ 1,177,997$ 1,954,955$ 1,680,242 REVENUES Ad Valorem Taxes$ 27,988,211$ 28,730,000$ 28,839,200$ - $ - $ -$ 13,426,230$ 13,769,898$ 13,849,894 Sales Tax 21,440,839 21,262,423 21,475,047 - - - - - - Franchise Agreements 10,641,516 10,880,736 12,582,009 - - - - - - Other Taxes 343,195 317,810 347,028 1,369,667 1,321,165 1,347,585 - - - Service Fees 6,032,437 5,977,143 6,505,815 4,303,376 2,819,764 5,191,549 - - - Fines and Fees 4,969,103 5,126,495 5,537,770 - - - - - - Licenses and Permits 1,080,580 1,116,415 1,101,015 - - - - - - Return on Investment 5,555,525 5,609,879 5,583,824 - - - - - - Payment in Lieu of Taxes - - - - - - - - - Utilities Operating - - - - - - - - - Miscellaneous 2,120,814 1,191,007 1,173,962 - - 25,000 - - - Subtotal Revenues$ 80,172,220$ 80,211,908$ 83,145,670$ 5,673,043$ 4,140,929$ 6,564,134 $ 13,426,230$ 13,769,898$ 13,849,894 Transfers from other funds$ 3,376,437$ 4,003,027$ 4,202,340$ 464,229 $ 500,000$ 1,758,992 $ 4,517,630$ 4,588,030$ 4,552,038 TOTAL REVENUES$ 83,548,657$ 84,214,935$ 87,348,010$ 6,137,272 $ 4,640,929$ 8,323,126 $ 17,943,860$ 18,357,928$ 18,401,932 TOTAL RESOURCES$ 106,108,467 $ 109,592,428$ 109,194,661 $ 12,317,175 $ 13,435,591$ 16,674,418$ 19,121,857$ 20,312,883$ 20,082,174 APPROPRIATIONS Personal Services$ 56,831,073$ 62,784,835$ 66,350,465$ 448,522 $ 436,036$ 523,263 $ -$ - $ - Purchased Power - - - - - - - - - Material and Supplies 2,038,810 2,233,201 2,172,005 435,978 452,628 326,078 - - - Maintenance and Repair 4,038,785 4,333,673 4,297,021 25,456 13,272 54,344 - - - Insurance 813,323 962,351 1,028,315 13,829 13,852 13,311 - - - Miscellaneous 463,741 778,877 902,011 10 - 2,500 - - - Operations 10,325,168 11,005,937 10,826,529 727,449 2,253,729 4,117,553 - - - Fixed Assets 855,525 710,935 591,799 108,809 130,500 - - - - Return on Investment - - - - - - - - Franchise Fees - - - - - - - - - Debt Service - - - 228,750 222,799 216,988 17,166,902 18,632,641 17,985,687 Inventory Purchases - - - - - - - - - Tourist and Convention - - - 1,401,515 1,408,219 1,382,665 - - - Electric - - - - - - - - - Subtotal Appropriations$ 75,366,425$ 82,809,809$ 86,168,145$ 3,390,318$ 4,931,035$ 6,636,702 $ 17,166,902$ 18,632,641$ 17,985,687 Transfers to other funds$ 5,364,549$ 4,935,968$ 5,071,759$ 132,195 $ 153,264$ 1,413,397 $ -$ - $ - TOTAL APPROPRIATIONS$ 80,730,974$ 87,745,777$ 91,239,904$ 3,522,513 $ 5,084,299$ 8,050,099 $ 17,166,902$ 18,632,641$ 17,985,687 GROSS ENDING FUND BALANCE$ 25,377,493$ 21,846,651$ 17,954,757$ 8,794,662 $ 8,351,292$ 8,624,319 $ 1,954,955$ 1,680,242$ 2,096,487 40 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CONSOLIDATED FUNDS SUMMARY 2009-10 Proprietary Funds Internal Service FundsEnterprise Funds TOTAL ALL FUNDS FY 2008 Actual2009 Estimated2010 Budget2008 Actual2009 Estimated2010 Budget2010 BUDGET $ 2,656,609$ 4,406,586$ 4,872,833$ 103,936,071 $ 100,737,045$ 104,653,333 $ 141,404,351BEGINNING BALANCE REVENUES $ -$ - $ -$ -$ - $ -$ 42,689,094 Ad Valorem Taxes - - - - - - 21,475,047 Sales Tax - - - - - - 12,582,009 Franchise Agreements - - - - - - 1,694,613 Other Taxes - - - - - - 11,697,364 Service Fees - - - - - - 5,537,770 Fines and Fees - - - - - - 1,101,015 Licenses and Permits - - - - - - 5,583,824 Return on Investment - - - - - - -Payment in Lieu of Taxes - - - 209,324,383 211,552,681 217,892,095 217,892,095 Utilities Operating 30,590,531 32,482,408 37,532,491 - - - 38,731,453 Miscellaneous $ 30,590,531$ 32,482,408$ 37,532,491 $ 209,324,383$ 211,552,681$ 217,892,095$ 358,984,284 Subtotal Revenues $ 7,466,378$ 7,609,341$ 7,802,303 $ 5,023,193 $ 4,950,573$ 5,186,417 $ 23,502,090 Transfers from other funds $ 38,056,909$ 40,091,749$ 45,334,794$ 214,347,576 $ 216,503,254$ 223,078,512 $ 382,486,374TOTAL REVENUES $ 40,713,518$ 44,498,335$ 50,207,627$ 318,283,647 $ 317,240,299$ 327,731,845 $ 523,890,725TOTAL RESOURCES APPROPRIATIONS $ 4,538,779$ 5,160,535$ 5,522,891 $ 20,563,931$ 21,039,386$ 22,460,255$ 94,856,874 Personal Services - - - 835,011 2,481,174 2,782,800 2,782,800 Purchased Power 431,548 431,400 437,940 2,362,963 2,715,237 2,952,878 5,888,901 Material and Supplies 1,544,677 1,842,517 2,584,171 1,760,281 2,607,130 2,649,168 9,584,704 Maintenance and Repair 15,023,184 15,374,608 17,542,338 585,784 499,795 411,771 18,995,735 Insurance 279,235 370,990 1,422,590 189,307 237,675 172,707 2,499,808 Miscellaneous 4,477,190 4,505,365 4,469,352 8,769,296 10,042,714 11,373,642 30,787,076 Operations 159,093 555,949 100,000 245,345 191,200 289,400 981,199 Fixed Assets - - - 1,435,035 1,552,303 1,570,214 1,570,214 Return on Investment - - - 2,291,922 2,473,394 3,140,167 3,140,167 Franchise Fees 932,780 890,480 1,017,159 21,732,686 22,287,439 22,144,629 41,364,463 Debt Service 8,618,925 9,937,122 9,621,235 - - - 9,621,235 Inventory Purchases - - - - - - 1,382,665 Tourist and Convention - - - 140,631,829 132,107,307 147,128,591 147,128,591 Electric $ 36,005,411$ 39,068,966$ 42,717,676 $ 201,403,390$ 198,234,754$ 217,076,222$ 370,584,432 Subtotal Appropriations $ 301,521$ 556,536$ 522,314 $ 16,143,212$ 14,352,212$ 20,240,621$ 27,248,091 Transfers to other funds $ 36,306,932$ 39,625,502$ 43,239,990$ 217,546,602 $ 212,586,966$ 237,316,843 $ 397,832,523TOTAL APPROPRIATIONS $ 4,406,586$ 4,872,833$ 6,967,637$ 100,737,045 $ 104,653,333$ 90,415,002 $ 126,058,202GROSS ENDING FUND BALANCE 41 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET SUMMARY EXPENDITURES BY CLASSIFICATION 2009-10 GENERAL DEBTSOLID CATEGORYGENERAL SERVICEELECTRICWATERWASTEWATERWASTE Personal Services$ 66,350,465$ -$ -$ 10,012,824$ 5,779,695$ 6,667,736 Purchased Power - - 103,683,046 1,957,800 825,000 - Materials & Supplies 2,172,005 - - 1,974,992 773,001 204,885 Maintenance & Repair 4,297,021 - - 1,059,534 1,270,454 319,180 Insurance 1,028,315 - - 201,811 112,615 97,345 Miscellaneous 902,011 - 12,769,499 79,218 43,934 349,555 Operations 10,826,529 - 20,928,707 2,508,432 2,345,351 6,219,859 Fixed Assets 591,799 - - - 289,400 - Return on Investment - - 4,013,610 940,170 630,044 - Franchise Fees - - 5,733,729 1,332,919 900,063 907,185 Debt Service - 17,985,687 - 12,285,347 7,055,101 2,804,181 Inventory Purchases - - - - - - Transfers 5,071,759 - - 13,743,138 4,529,035 1,968,448 TOTAL$ 91,239,904$ 17,985,687$ 147,128,591$ 46,096,185$ 24,553,693$ 19,538,374 * Other Funds include the Police Confiscation Fund, the Tourist & Convention Fund, the Traffic Safety Fund, the Non-Airport Gas Well Revenue Fund, the Airport Gas Well Revenue Fund, the Parks Gas Well Revenue Fund, the Tree Mitigation Fund, the PEG Fund, and the McKenna Trust Fund. 42 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET SUMMARY EXPENDITURES BY CLASSIFICATION 2009-10 TECHNOLOGYMATERIALSFLEETRISK HEALTHRECREATIONOTHER SERVICES MANAGEMENTMANAGEMENTRETENTIONINSURANCEFUNDFUNDS *TOTAL $ 2,453,862$ 949,336$ 1,662,526$ 457,167 -$ 472,563$ 50,700$ 94,856,874 - - - - - - - 106,465,846 311,518 27,392 88,980 10,050 - 289,445 36,633 5,888,901 1,722,409 18,937 672,825 170,000 - 14,344 40,000 9,584,704 24,262 17,793 141,453 1,243,860 16,114,970 13,311 - 18,995,735 - 990 1,250,000 171,600 - 2,000 500 15,569,307 1,617,388 78,485 2,407,129 366,350 - 384,089 5,116,129 52,798,448 100,000 - - - - - 981,199 - - - - - - - 5,583,824 - - - - - - - 8,873,896 689,877 47,337 279,945 - - - 216,988 41,364,463 - 5,763,908 3,857,327 - - - - 9,621,235 297,433 74,751 118,465 31,665 - 154,405 1,258,992 27,248,091 $ 7,216,749$ 6,978,929$ 10,478,650$ 2,450,692$ 16,114,970$ 1,330,157$ 6,719,942$ 397,832,523 43 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROJECTED APPROPRIABLE FUND BALANCES 2009-10 APPROPRIABLEESTIMATEDESTIMATED (1) FUND BALANCE REVENUES*EXPENDITURES * 10-1-082008-092008-09 General Fund 25,377,493$ 84,214,935$ 87,745,777$ General Debt Service Fund1,954,955 18,357,928 18,632,641 Electric Fund 67,472,371 136,225,488 132,107,307 WaterFund 38,103,58118,101,701 38,008,816 Wastewater Fund8,258,995 23,920,793 24,001,892 Solid Waste Fund6,903,978 18,253,392 18,468,951 Technology Services Fund 833,233 7,084,325 7,664,823 Materials Management Fund566,905 7,768,118 7,840,241 Fleet Management Fund 7,510,889797,964 7,510,889 Risk Retention Fund1,363,620 2,544,661 2,583,963 Health Insurance Fund 15,183,756844,864 14,025,586 Recreation Fund 535,938 1,307,356 1,458,165 Tourist & Convention Fund261,386 1,321,165 1,408,219 Police Confiscation Fund169,984 143,100 107,116 Traffic Safety Fund329,793 134,500 168,000 Non-Airport Gas Wells Fund2,930,542 989,076 - Airport Gas Wells Fund3,694,694 508,800 1,742,799 Parks Gas Wells Fund- - - Tree Mitigation Fund558,857 22,000 - PEG Fund279,193 211,432 200,000 McKenna Trust34,275 3,500 - TOTAL$ 363,808,795141,270,741$ 363,675,185$ (1) Appropriable fund balance reflects working capital available for appropriation and includes an appropriation of reserves. 44 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROJECTED APPROPRIABLE FUND BALANCES 2009-10 PROJECTEDADOPTEDADOPTEDPROJECTED APPROPRIABLEBUDGETEDBUDGETEDAPPROPRIABLE (1)(1) FUND BALANCE REVENUESEXPENDITURESFUND BALANCE 9-30-092009-102009-109-30-10 $ 87,348,01021,846,651$ 91,239,904$ 17,954,757$ 18,401,9321,680,242 17,985,687 2,096,487 142,650,57171,590,552 147,128,591 67,112,532 37,908,37518,196,466 46,096,185 10,008,656 23,546,3708,177,896 24,553,693 7,170,573 18,973,1966,688,419 19,538,374 6,123,241 7,216,749252,735 7,216,749 252,735 6,978,929494,782 6,978,929 494,782 9,923,930797,964 10,478,650 243,244 2,837,7061,324,318 2,450,692 1,711,332 18,377,4802,003,034 16,114,970 4,265,544 1,425,702385,129 1,330,157 480,674 1,347,585174,332 1,382,665 139,252 178,875205,968 161,000 223,843 140,000296,293 181,000 255,293 665,0003,919,618 1,958,992 2,625,626 2,897,0722,460,695 1,427,888 3,929,879 1,450,992- 1,350,000 100,992 10,000580,857 100,000 490,857 205,500290,625 118,222 377,903 2,40037,775 40,175 - $ 382,486,374141,404,351$ 397,832,523$ 126,058,202$ 45 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES POSITION SUMMARY 2009-10 PERSONNEL 2007-082008-092008-092009-10 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Neighborhood Services 220.81 230.81 226.81 226.81 Public Safety 404.23 410.23 405.23 405.23 Transportation 43.00 45.00 43.00 43.00 Administrative & Community Services 78.13 83.13 83.13 85.88 TOTAL GENERAL FUND * 746.17 769.17 758.17 760.92 PERSONNEL 2007-082008-092008-092009-10 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Electric Fund 117.50 125.00 125.00 129.50 Water Fund 163.00 160.50 160.50 158.00 Wastewater Fund 82.87 84.87 84.87 86.37 Solid Waste Fund 88.00 93.75 93.50 93.50 Technology Services Fund 25.00 25.00 25.00 25.00 Materials Management Fund 12.50 13.50 13.50 13.50 Fleet Management Fund 19.00 21.00 21.00 21.00 Risk Retention Fund 5.00 5.00 5.00 5.00 Recreation Fund 21.84 21.84 21.84 21.77 TOTAL OTHER FUNDS 534.71550.46550.21553.64 TOTAL ALL FUNDS 1,280.88 1,319.63 1,308.38 1,314.56 The General Fund 08-09 budget estimate reflects a reduction of 11 FTE's; due to an economic downturn these unfilled positions were eliminated from the budget. 46 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ESTIMATED AD VALOREM TAX COLLECTIONS & DISTRIBUTION 2009-10 Assessed Valuation for 2008$ 6,291,359,112 Gain in Value 36,549,910 Net Assessed Valuation for 2009$ 6,327,909,022 Tax Rate Per $100 Valuation x 0.66652 $ 42,176,779 Estimated Collections x 100.00% TOTAL REVENUE$ 42,176,779 TAX RATE PER $100 2009-10 DISTRIBUTION2008-092009-10REVENUEPERCENT General Fund$ 0.44765$ 0.44765$ 28,326,88567.16% General Debt Service Fund 0.21887 0.21887 13,849,89432.84% TOTAL$ 0.66652$ 0.66652$ 42,176,779100.00% 47 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 48 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 49 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 50 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 51 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 52 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 53 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 54 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Ad Valorem Taxes$ 27,988,211$ 28,682,516$ 28,730,000$ 28,839,200 Sales Tax 21,440,839 21,528,702 21,262,423 21,475,047 Franchise Agreements 10,641,516 10,846,609 10,880,736 12,582,009 Total Other Taxes 343,195 317,810 317,810 347,028 Service Fees 6,032,437 6,025,563 5,977,143 6,505,815 Fines and Fees 4,969,103 5,020,495 5,126,495 5,537,770 Licenses and Permits 1,080,580 1,887,069 1,116,415 1,101,015 Miscellaneous Revenues 2,120,814 1,284,757 1,191,007 1,173,962 Transfers 8,931,962 9,664,357 9,612,906 9,786,164 TOTAL REVENUES$ 83,548,657$ 85,257,878$ 84,214,935$ 87,348,010 Use of Reserves - 4,067,868 3,530,842 3,891,894 TOTAL RESOURCES$ 83,548,657$ 89,325,746$ 87,745,777$ 91,239,904 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Personal Services$ 56,831,073$ 63,648,171$ 62,784,835$ 66,350,465 Materials & Supplies 2,038,810 2,320,075 2,233,201 2,172,005 Maintenance & Repairs 4,038,785 4,333,673 4,333,673 4,297,021 Insurance 813,323 962,351 962,351 1,028,315 Miscellaneous 463,741 978,877 778,877 902,011 Operations 10,325,168 11,435,696 11,005,937 10,826,529 Transfers 5,364,549 4,935,968 4,935,968 5,071,759 Fixed Assets 855,525 710,935 710,935 591,799 TOTAL EXPENDITURES$ 80,730,974$ 89,325,746$ 87,745,777$ 91,239,904 PERSONNEL 2007-082008-092008-092009-10 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Neighborhood Services 220.81 230.81 226.81 226.81 Public Safety 404.23 410.23 405.23 405.23 Transporation 43.00 45.00 43.00 43.00 Adminstrative & Community Services 78.13 83.13 83.13 85.88 TOTAL PERSONNEL 746.17 769.17 758.17 760.92 The General Fund 08-09 budget estimate reflects a reduction of 11 FTE's; due to the economic down turn these unfilled positions were eliminated from the budget. 55 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCES & EXPENDITURES RESOURCES & EXPENDITURES RESOURCES $91,239,904 Licenses Fines & Fees & Permits 6.1% 1.2% Miscellaneous Service Fees Revenues 7.1% 1.3% Total Other Taxes 0.4% Transfers Use of Reserves 10.7% 4.3% Franchise Agreements 13.8% Ad Valorem Taxes Sales Tax31.6% 23.5% EXPENDITURES $91,239,904 Transfers Fixed Assets 5.7% 0.5% Miscellaneous 1.0% Operations Insurance 11.9% 1.1% Maintenance & Repair Personal Services 4.7% 72.7% Materials & Supplies 2.4% 56 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND MAJOR REVENUE SUMMARY 2009-10 1. Ad Valorem Tax The 2009-10 total certified appraised value for the City of Denton is $6,237,909,022 an increase of 0.58% remains unchanged at $0.66652 per $100 valuation. 2. Sales Tax The second largest revenue source in the General Fund is sales tax receipts. The 2009-10 adopted budget assumes a one percent increase in sales tax receipts from the 2008-09 estimate. The 2008-09 estimate for sales tax receipts is $21,262,423, 1.2% below the original budgeted level of $21,528,702. Because of the volatility of this resource, future years of the financial forecast assume a conservative 2% growth rate for sales tax receipts. 3. Franchise Agreements Revenue from franchise agreements is budgeted to increase $1,735,400, which is a 16% increase over the 2008-09 budget. This large increase is attributed to a 1% increase in the franchise fee, from 4% to 5%, for the utility funds. The budgeted amount for 2009-10 is based on the services provided by companies holding franchise agreements with the City of Denton. Despite an overall budgeted increase in revenues from franchise agreements, franchise fees from Charter Communications continue to decrease. 4. Service Fees Revenue from service-related fees is budgeted to increase $480,252, 8% budget. Two primary reasons for the increase are a rise in the collection of fees attributed to parks and recreation activities and ambulance services. Planning and development related fees are projected to decrease in FY 2009-10. 5. Fines and Fees Overall, fines and fees are budgeted to increase $517,275, 10% budget. The increase is related to a projected rise in activity for fines in the municipal court and library. 6. Licenses and Permits Revenue from licenses and permits related to development is anticipated to decrease $786,054, a 41% reduction budget. The decrease is attributed to reduced activity in the major planning and development revenue categories, such as certificates of occupancy, building permits, and electrical and plumbing licenses. Fees for park vendors are expected to increase due to changes in the enforcement of these permits for special events. 7. Miscellaneous Revenues Miscellaneous revenue is budgeted to decrease by $110,795 over the prior yearbudget. This decrease is mainly due to lower than anticipated interest income. 8. Transfers Overall, transfers to the General Fund are budgeted to increase by $121,807 over the prior year budget. 57 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2009-10 2007-082008-09 2008-092009-10 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Current Year Ad Valorem$ 27,103,019$ 28,163,269$ 28,325,000$ 28,326,885 Economic Development Agreements (93,010) (103,753) (70,000) (122,000) Delinquent Ad Valorem 438,958 312,000 200,000 317,460 Current Year - Penalties and Interest 281,605 185,000 170,000 186,295 Prior Year - Penalties and Interest 245,178 112,000 87,000 112,560 Rendition Penalties 12,461 14,000 18,000 18,000 Ad Valorem Taxes$ 27,988,211$ 28,682,516$ 28,730,000$ 28,839,200 Sales Tax$ 21,440,839$ 21,528,702$ 21,262,423$ 21,475,047 Sales Tax$ 21,440,839$ 21,528,702$ 21,262,423$ 21,475,047 Franchise - TXU Gas$ 1,213,018$ 1,300,400$ 1,300,400$ 1,300,400 Franchise - Charter Communications 397,820 480,330 480,330 480,330 Franchise - CoServ Electric 217,587 169,250 169,250 169,250 Franchise - TXU Electric 67,236 72,056 72,056 72,056 Franchise - CoServ Gas 169,502 132,691 132,691 132,691 Franchise - Miscellaneous Cable 622,528 346,500 560,000 500,000 ROW - DISD FIBER 25,000 25,000 25,000 25,000 Franchise - Verizon 782,240 830,386 830,386 830,386 Franchise - Telecommunications 198,808 171,912 200,000 200,000 Franchise - DMU Electric* 4,655,856 4,689,664 4,637,229 5,733,729 Franchise - DMU Water * 954,517 1,050,341 1,062,097 1,332,919 Franchise - DMU Wastewater * 685,521 730,086 711,963 900,063 Franchise - Solid Waste 651,883 847,993 699,334 905,185 Franchise Agreements$ 10,641,516$ 10,846,609$ 10,880,736$ 12,582,009 Mixed Beverage Tax$ 319,542$ 291,312$ 291,312$ 320,000 Bingo Tax 23,653 26,498 26,498 27,028 Other Taxes$ 343,195$ 317,810$ 317,810$ 347,028 * Denton Municipal Utilities 58 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2009-10 2007-082008-09 2008-092009-10 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Community Building Rentals$ 251,090$ 149,295$ 149,295$ 181,863 Ambulance Service Fees 2,318,771 2,150,000 2,400,000 2,400,000 Hazardous Materials Billing 3,301 1,000 25,000 2,500 Fire Inspections 164,238 115,000 175,000 175,000 Restaurant Inspections 176,311 200,040 200,040 200,000 Swimming Pool Inspections 20,425 25,000 25,000 21,500 Reinspection Fees 18,710 28,190 28,190 22,000 Electrical Inspections 23,051 28,435 28,435 28,000 Plumbing Inspections 57,309 82,468 82,468 112,000 Library Non-Resident Fees 29,797 31,150 31,150 40,335 Parks Identification Card Fees 17,161 24,232 24,232 18,860 Recreational Program Fees 1,752 - - - Athletic Program Fees 51,835 58,000 58,000 68,000 Special Events - Parks - - - 1,650 Natatorium Fees 267,654 323,255 323,255 319,225 Water Works Parks Fees 669,563 673,400 673,400 726,480 DISD Reimbursement - Water Park 374,764 464,656 464,656 472,067 Charges to Bond Fund 372,034 414,700 - 400,000 Swimming Pool 36,356 39,200 39,200 36,800 Cemetery Fees 14,570 9,000 15,000 30,000 Airport Fees 494,818 492,674 492,674 582,439 Development Fees 96,335 146,016 146,016 95,739 Sale of Documents 692 500 500 401 Plan Review Fees 263,976 301,960 301,960 260,000 Parking Meter Receipts 20,450 17,000 17,000 17,725 Development Postage 13,508 16,792 16,792 10,250 Traffic/Police Reports 34,867 32,500 32,500 35,700 Street Cut Reimbursements 237,536 200,000 225,000 245,000 Animal Carcass Pick-Ups 1,433 1,100 2,380 2,281 Interest Charge Past Due Balance 130 - - - Service Fees$ 6,032,437$ 6,025,563$ 5,977,143$ 6,505,815 59 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2009-10 2007-082008-09 2008-092009-10 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Warrant Fees$ 297,587$ 310,000$ 310,000$ 317,000 Juvenile Case Manager Fees 148,496 151,000 151,000 150,000 Library Fines & Fees 159,318 175,000 175,000 204,148 Animal Pound Fees 153,801 150,000 150,000 158,822 Animal Services Fines 21,205 44,000 8,000 9,200 Auto Pound Fees 11,113 13,600 13,600 7,000 Mowing Charges 3,802 3,600 3,600 4,000 Police Escort & Guard Fees 19,953 15,000 15,000 17,000 Civil Fines 30,877 33,000 50,000 62,000 Arrest Fees 144,706 143,420 143,420 157,000 Health Department Fines 260 - - - Inspection Fines & Fees 86,110 95,000 90,000 121,900 Fire Department Fines 5,640 7,875 7,875 7,500 School Crossing Fines 12,688 14,000 14,000 14,500 Denton Municipal Fines 2,089,005 2,100,000 2,100,000 2,250,000 UNT Police Fines 325,285 325,000 325,000 325,000 TWU Police Fines 32,739 28,000 40,000 50,000 Parking Fines 103,617 135,000 100,000 115,000 Uniform Traffic Fees 74,986 70,000 70,000 78,000 False Alarm Fees 34,380 28,000 35,000 35,700 Court Cost Service Fees 238,383 225,000 225,000 254,000 Court Administration Fees 975,152 954,000 1,100,000 1,200,000 Fines and Fees$ 4,969,103$ 5,020,495$ 5,126,495$ 5,537,770 Food Handler Permits$ 64,190$ 57,020$ 64,000$ 64,640 Zoning Permits 39,879 102,337 122,055 94,300 Moving Permits 370 450 550 175 Demolition Permits 4,090 9,230 5,200 4,040 Pool, Spa, Hot Tub Permits 4,725 20,600 9,000 9,090 Building Permits 780,350 1,416,456 735,000 735,000 Electrical & Plumbing Licenses 35,835 95,150 20,000 20,400 Curb Cut Permits 1,479 2,430 1,000 1,010 Mobile Home Park Licenses 11,410 11,410 11,410 11,410 Sign Permits 32,470 28,500 26,000 27,000 Fence Permits 14,820 19,900 16,800 18,000 Mechanical Permits 22,690 22,666 35,000 36,000 Certificate of Occupancy Fees 37,900 71,880 40,000 41,000 Variance Fees 750 1,040 1,040 600 Landscape Fees 1,770 1,560 1,560 2,600 Temporary Gas Permits 6,930 3,640 6,000 6,100 Park Vendor Fees 4,775 5,300 5,300 11,400 Beer & Wine Permits 10,892 13,000 12,000 14,000 CPR Training 5,255 4,500 4,500 4,250 Licenses and Permits$ 1,080,580$ 1,887,069$ 1,116,415$ 1,101,015 60 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCE SUMMARY 2009-10 2007-082008-09 2008-092009-10 DESCRIPTIONACTUALBUDGETESTIMATE ADOPTED Interest Income$ 1,084,097$ 750,000$ 650,000$ 650,000 County Vehicle Registration Fee 120,064 134,025 134,025 126,000 County Contribution - Ambulance Service 127,459 130,000 130,000 130,000 DISD Contribution - School Resource Officer 31,110 41,770 41,770 34,200 State - Signal Reimbursement 16,064 16,062 16,062 16,062 Contract-Denton Independent School District 31,513 - 6,250 - Williams Square Parking Fees 20,475 21,000 21,000 21,000 Miscellaneous Revenues 513,958 156,000 156,000 156,000 Recovery of Prior-Year Expenditures 156,183 20,000 20,000 20,000 Mowing Administration Fees 2,394 1,900 1,900 2,500 Police Phone Commissions 17,497 14,000 14,000 18,200 Miscellaneous Revenues$ 2,120,814$ 1,284,757$ 1,191,007$ 1,173,962 Return on Investment - Water $ 835,203$ 919,049$ 929,335$ 940,170 Return on Investment - Wastewater 599,832 638,825 622,968 630,044 Return on Investment - Electric 4,120,490 4,103,456 4,057,576 4,013,610 Cost of Service Transfer - Electric Fund 854,128 1,109,399 1,109,399 1,261,892 Cost of Service Transfer - Water Fund 1,210,408 1,278,652 1,278,652 1,278,226 Cost of Service Transfer - Solid Waste Fund 564,533 693,748 693,748 721,256 Cost of Service Transfer - Wastewater Fund 519,262 677,815 677,815 693,251 Cost of Service Transfer - Recreation Fund 120,967 143,413 143,413 147,715 Cost of Service Transfer - Municipal Crt Security 89,966 100,000 100,000 100,000 Cost of Service Transfer - Tech Services 17,173 - - - Transfers$ 8,931,962$ 9,664,357$ 9,612,906$ 9,786,164 TOTAL REVENUES$ 83,548,657$ 85,257,878$ 84,214,935$ 87,348,010 Use of Fund Balance$ -$ 4,067,868$ 3,530,842$ 3,891,894 TOTAL RESOURCES$ 83,548,657$ 89,325,746$ 87,745,777$ 91,239,904 61 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND RESOURCES BY PROGRAM SUMMARY 2009-10 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED NEIGHBORHOOD SERVICES $ 2,509,568$ 1,719,196 $ 1,710,107 Building Inspections$ 1,617,919 Code Enforcement 6,196 5,500 5,500 6,500 Libraries 189,114 206,150 206,150 244,483 Parks and Recreation1,687,768 1,746,338 1,748,338 1,866,345 Planning 219,939 351,267 370,985 288,881 Neighborhood Sub-Total 3,720,936 4,818,823 4,050,169 4,116,316 General Resources 15,289,174 16,171,215 16,479,895 17,514,153 $ 19,010,110$ 20,990,038$ 20,530,064 $ 21,630,469 PUBLIC SAFETY $ 151,100$ 153,496$ 161,103 Animal Services$ 155,234 Fire 2,624,664 2,408,375 2,534,100 2,711,750 Municipal Court2,065,985 2,073,025 2,124,875 2,272,100 Police2,835,797 2,850,290 2,962,565 3,130,525 7,482,790 7,775,036 8,275,478 Public Safety Sub-Total 7,681,680 General Resources 33,503,557 35,690,426 34,833,861 37,626,501 $ 43,173,216$ 42,608,897 $ 45,901,979 $ 41,185,237 TRANSPORTATION t$ 504,111$ 492,674$ 468,784$ 582,439 Airpor Streets237,536 200,000 240,000 245,000 Traffic Operations16,064 16,062 16,062 16,062 Transportation Sub-Total 757,711 708,736 724,846 843,501 General Resources 6,673,979 7,025,828 6,789,470 6,858,005 $ 7,734,5647,431,690$ 7,514,316$ 7,701,506$ ADMINISTRATIVE & COMMUNITY SERVICES Cable Television30,418$ $ 37,173$ 37,173$ 40,969 City Manager's Office 445,975 695,980 695,980 767,285 Economic Development217,682 217,682 217,682 342,707 Facilities Management445,976 388,310 388,310 427,956 Finance 773,796 730,226 730,226 869,984 Human Resources487,763 501,591 501,591 591,171 Internal Audit23,770 59,371 59,371 65,433 Legal Administration 288,996 244,680 244,680 393,600 Public Communications Office179,734 116,644 116,644 128,553 Non-Departmental 201,708 269,676 269,676 302,780 3,261,333 3,261,333 3,930,438 Administrative Sub-Total 3,095,818 General Resources 10,027,412 14,166,595 13,831,167 12,075,512 $ 17,427,928$ 17,092,500 $ 16,005,950 $ 13,123,230 Addition to Fund Balance 2,798,390 - - - TOTAL RESOURCES$83,548,657$89,325,746$87,745,777$91,239,904 62 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND EXPENDITURES BY PROGRAM SUMMARY 2009-10 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED NEIGHBORHOOD SERVICES Building Inspections$ 1,500,812$ 1,764,123$ 1,588,750$ 1,812,666 Code Enforcement 676,580 1,102,814 1,102,814 1,271,221 Libraries 5,122,707 5,096,535 5,096,699 5,184,358 Parks and Recreation 9,626,827 10,436,223 10,290,098 10,559,577 Planning 1,850,733 2,306,696 2,168,056 1,991,822 Development Review Engineering - - - 512,617 Agency Contributions 232,451 283,647 283,647 298,208 $ 19,010,110$ 20,990,038$ 20,530,064$ 21,630,469 PUBLIC SAFETY Animal Services$ 740,603$ 817,479$ 749,117$ 775,781 Fire 18,407,718 19,188,102 19,101,476 20,752,595 Municipal Court 1,085,796 1,183,354 1,138,805 1,269,857 Municipal Judge 309,894 395,028 395,028 402,656 Police 20,641,226 21,589,253 21,224,471 22,701,090 $ 41,185,237$ 43,173,216$ 42,608,897$ 45,901,979 TRANSPORTATION Airport$ 453,357$ 524,565$ 522,304$ 512,244 Streets 4,510,960 4,356,650 4,356,650 4,475,492 Traffic Operations 1,409,067 1,586,747 1,455,634 1,575,163 Transportation Operations 287,528 333,570 333,570 355,575 Street Lighting 751,485 933,032 846,158 783,032 $ 7,412,397$ 7,734,564$ 7,514,316$ 7,701,506 ADMINISTRATIVE & COMMUNITY SERVICES Cable Television$ 84,592$ 159,982$ 159,982$ 169,291 City Manager's Office 1,607,638 2,121,882 2,106,882 2,306,780 Economic Development 593,607 685,308 685,308 670,251 Facilities Management 2,808,427 3,085,042 3,037,480 2,947,246 Finance 2,204,990 2,411,683 2,338,679 3,235,785 Human Resources 1,118,963 1,291,198 1,291,336 1,561,246 Internal Audit 276,103 355,607 355,607 367,941 Legal Administration 1,134,022 1,256,350 1,256,350 1,670,473 Public Communications Office 389,423 410,386 410,386 419,440 Non-Departmental 2,905,465 5,650,490 5,450,490 2,657,497 $ 13,123,230$ 17,427,928$ 17,092,500$ 16,005,950 TOTAL EXPENDITURES$ 80,730,974$ 89,325,746$ 87,745,777$ 91,239,904 63 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL FUND POSITIONS BY PROGRAM SUMMARY 2009-10 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED NEIGHBORHOOD SERVICES Building Inspections 20.0022.0020.0021.00 Code Enforcement 11.0015.0015.0015.00 Libraries 49.5049.5049.5049.50 Parks and Recreation 122.31124.31122.31121.31 Planning 17.0019.0019.0017.00 Development Review Engineering0.000.000.002.00 Social Services 1.001.001.001.00 220.81230.81226.81226.81 PUBLIC SAFETY Fire 162.25163.25163.25163.25 Municipal Court14.2515.2514.2514.25 Municipal Judge2.502.502.502.50 Police and Animal Services225.23229.23225.23225.23 404.23410.23405.23405.23 TRANSPORTATION Airport4.004.004.004.00 Streets27.0027.0027.0027.00 Traffic Operations11.0013.0011.0011.00 Transportation Operations1.001.001.001.00 43.0045.0043.0043.00 ADMINISTRATIVE & COMMUNITY SERVICES Cable Television1.002.002.002.00 City Manager's Office11.3813.3813.3813.38 Economic Development5.005.005.005.00 Facilities Management13.0014.0013.0012.00 Finance 22.7523.7523.7523.50 Human Resources12.0012.0012.0013.00 Internal Audit2.002.002.002.00 Legal Administration8.008.009.0012.00 Public Information Office3.003.003.003.00 78.1383.1383.1385.88 TOTAL POSITIONS746.17769.17758.17760.92 The 2008-09 budget estimate reflects a reduction of 11 FTE's; due to an economic downturn these unfilled positions were eliminated from the budget. 64 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES RESOURCE, EXPENDITURE, AND PERSONNEL SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED $ 2,601,589 $ 2,603,589 $ 2,645,170 Service Fees2,383,107$ Fines and Fees 163,120 178,600 178,600 208,148 Licenses and Permits 1,075,325 1,882,569 1,111,915 1,096,765 Miscellaneous Revenues 2,393 1,900 1,900 2,500 Cost of Service Transfers 96,991 154,165 154,165 163,733 General Resources 15,289,17416,171,215 16,479,895 17,514,153 TOTAL RESOURCES$ 19,010,110$ 20,990,038 $ 20,530,064 $ 21,630,469 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATEADOPTED $ 13,598,695 $ 13,173,643 $ 14,334,065 Personal Services$ 11,915,473 Materials & Supplies 950,987 977,396 977,396 970,934 Maintenance & Repair 864,195 889,896 889,896 853,604 Insurance 233,702 262,223 262,223 275,859 Miscellaneous 133,703 174,391 174,391 159,756 Operations 2,725,229 2,991,171 2,956,249 2,978,151 Transfers 1,355,740 1,406,951 1,406,951 1,487,921 Fixed Assets 831,081 689,315 689,315 570,179 TOTAL EXPENDITURES$ 19,010,110$ 20,990,038 $ 20,530,064 $ 21,630,469 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED g17.0019.0019.0017.00 Plannin Building Inspections20.0022.0020.0021.00 Code Enforcement11.0015.0015.0015.00 Development Review Engineering0.000.000.002.00 Human Services1.001.001.001.00 Library-Administration12.0012.0012.0012.00 Library-Emily Fowler Branch13.0013.0013.0013.00 Library-North Branch14.5014.5014.5014.50 Library-South Branch10.0010.0010.0010.00 Parks-Administration10.0010.0010.009.00 Parks-Aquatics34.4634.4634.4634.46 Parks-KDB3.003.003.003.00 Parks- Leisure Services29.4929.4929.4929.49 Parks-Maintenance45.3647.3645.3645.36 TOTAL PERSONNEL 220.81230.81226.81226.81 65 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES PLANNING PROGRAM DESCRIPTION ThePlanning&DevelopmentDepartmentprovidescommunityservicesthroughthefollowingDivisions: Planning,CodeEnforcement,andBuildingInspections.Planningmanagesthephysicaldevelopmentof theCitythroughtheDRCprocessandplansforthefutureneedsofthecitizensthroughthe comprehensiveplanningandresearchsection.TheDivisionalsoprovidesupdatesontheCity’s population,implementstheDentonPlan,andmanagestheHistoricPreservationDistrictsintheCity.The purposeoftheCodeEnforcementDivisionistoprovideenforcementservicestoensurethehealth, safety,andgeneralwelfareofthecitizensoftheCityofDenton.Inthispursuit,theDivisionenforcesthe provisionsofboththeDentonPropertyMaintenanceCodeandtheDentonDevelopmentCode.The BuildingInspectionsDivisionreviewsconstructiondocumentsandplansforcompliancewithadopted codesandordinances.Thedivisionissuespermitsforconstruction,andinspectsconstructionprojects. TheyalsooverseethedemolitionofsubstandardstructuresandissueCertificateofOccupancy(CO) permits, and health permits for food establishments. MAJOR DEPARTMENT GOALS 1. Improve service delivery to our customers, both internal and external through process improvements, advancements in technology and allocation of resources. Provide opportunity for online permit application submittal process. 2. 3. Increase community compliance with nuisance, zoning, minimum housing and substandard structures ordinances. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Establish neighborhood planning goals and objectives for the City. 2.Provide opportunity for online permitting. 3.Designandimplementapubliceducationprogramutilizingprintedmaterials,DTV,public presentation forums (i.e. neighborhood meetings), and community event venues. 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.555540240480 Planning Dept- Projects and cases processed 2.288300277250 Building Inspections-Commercial building and alteration permits 3.Code Enforcement-Violations 9,7638,5578,5579,500 worked 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.71%90%85%85% Planning-Comments completed within established time frames 2.Building Inspections-Perform N/A95%99%95% commercial plan reviews within 10 ys da 3.Code Enforcement-Violations 76%85%82%85% (non-housing) abated voluntarily 66 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES PLANNING DEPARTMENT SUMMARY 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Temporary Gas Permits6,930$ $ 3,640$ 6,000$ 6,100 Food Handler Permits 64,190 57,020 64,000 64,640 Moving Permits370450550175 Demolition Permits 4,090 9,230 5,200 4,040 Pool, Spa, Hot Tub Permits 4,725 20,600 9,000 9,090 Building Permits 780,350 1,416,456 735,000 735,000 Electrical and Plumbing Licenses 35,835 95,150 20,000 20,400 Curb Cut Permits 1,479 2,430 1,000 1,010 Mobile Home Park Licenses 11,410 11,410 11,410 11,410 Sign Permits 32,470 28,500 26,000 27,000 Fence Permits14,82019,90016,80018,000 Mechanical Permits 22,690 22,666 35,000 36,000 Certificates of Occupancy Fees 37,900 71,880 40,000 41,000 Variance Filing Fees 750 1,040 1,040 600 Landscape Fees 1,770 1,560 1,560 2,600 Beer and Wine Permits 10,892 13,000 12,000 14,000 Restaurant Inspections 176,311 200,040 200,040 200,000 Swimming Pool Inspections 20,425 25,000 25,000 21,500 Re-Inspection Fees 18,710 28,190 28,190 22,000 Electrical Inspections 23,051 28,435 28,435 28,000 Plumbing Inspections 57,309 82,468 82,468 112,000 Plans Review Fees 263,976 301,960 301,960 260,000 Cost of Service Transfer - Bldg Insp 27,466 68,543 68,543 75,542 Building Inspections Subtotal1,617,9192,509,5681,719,1961,710,107 Mowing Administration Fees 2,394 1,900 1,900 2,500 Mowing Fines 3,802 3,600 3,600 4,000 Code Enforcement Subtotal 5,5006,196 5,500 6,500 Zoning Permits39,879 102,337 122,055 94,300 Development Fees 96,335 146,016 146,016 95,739 Development Postage 13,508 16,792 16,792 10,250 Sale of Documents 692 500 500 401 Cost of Service Transfer - Planning 69,525 85,622 85,622 88,191 Planning Subtotal219,939351,267370,985288,881 General Resources 2,184,071 2,307,298 2,763,939 3,582,838 TOTAL RESOURCES$ 4,028,125$ 5,173,633$ 4,859,620$ 5,588,326 2007-082008-092008-092009-10 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED Planning$ 1,850,733$ 2,306,696$ 2,168,056$ 1,991,822 Building Inspections1,500,812 1,764,123 1,588,750 1,812,666 Code Enforcement676,580 1,102,814 1,102,814 1,271,221 Development Review Engineering- - - 512,617 TOTAL EXPENDITURES$ 4,028,125$ 5,173,633$ 4,859,620$ 5,588,326 67 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES PLANNING DEPARTMENT SUMMARY PERSONNEL BY DIVISION2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Planning17.0019.0019.0017.00 Building Inspections20.0022.0020.0021.00 Code Enforcement11.0015.0015.0015.00 Development Review Engineering 0.000.000.002.00 TOTAL PERSONNEL 48.0056.0054.0055.00 2007-082008-092008-092009-10 EXPENDITURES BY CLASSIFICATION ACTUALBUDGETESTIMATEADOPTED Personal Services$ 3,032,622$ 4,011,640$ 3,732,713$ 4,393,840 Materials & Supplies 114,567 134,986 134,986 138,822 Maintenance & Repair 2,252 8,000 8,000 10,200 Insurance 29,378 35,906 35,906 63,346 Miscellaneous 32,024 28,659 28,659 12,360 Operations 491,943 606,172 571,086 580,676 Transfers 325,339 348,270 348,270 389,082 TOTAL EXPENDITURES$ 4,028,125$ 5,173,633$ 4,859,620$ 5,588,326 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects the addition of 2 FTEs to The 2009-10 budget for Development Review Engineering reflects 2 FTEs from the Planning Department that directly Planning; one Senior Development Review Engineer and one Neighborhood Planner.work with Development Review Engineering. The 2008-09 budget reflects the addition of 2 FTEs to The 2009-10 budget for Building Inspections reflects the Building Inspections; one Plans Examiner and one addition of 1 FTE, Health Inspector. Combination Inspector. Also included was a vehicle for the Building Official. The 2008-09 budget reflects the addition of 4 FTEs to The 2009-10 budget for Code Enforcement reflects no Code Enforcement; one Zoning/Code Enforcement major changes. Manager and three Code Enforcement Officers. $50,000 was also added for enhancements to the Substandard Structures Program. The 2008-09 budget estimate reflects the reduction of 2 The 2009-10 budget reflects a budget reduction of FTEs in Building Inspections; one Plans Examiner and one $48,250 from Planning, Building Inspections, and Code Combination Inspector. Due to an economic downturn, Enforcement, details provided in the Budget Overview the 08-09 budgeted postions were not filled.section. 68 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES SOCIAL SERVICES PROGRAM DESCRIPTION TheSocialServicesAgencycontributionsfromtheGeneralFundrepresentfundingatapproximatelyone dollarpercapita.AlsoincludedinthisfundingistheCommunityDevelopmentManagerandcosts associated with technology for the Community Development Department. 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED General Resources$ 232,451$ 283,647$ 283,647$ 298,208 TOTAL RESOURCES$ 232,451$ 283,647$ 283,647$ 298,208 SOCIAL SERVICES 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Court-Appointed Special Advocates$ 7,785$ 10,000$ 11,000$ 10,000 Denton Family Resource Center 667 - - - Fairhaven Retirement Home 3,725 8,500 8,500 - HOPE Inc., HMIS 18,062 18,000 18,000 18,000 Salvation Army Denton Corps 434 - - - People's Clinic 1,455 - - 14,000 Fred Moore Day Nursery School 24,750 22,000 23,000 23,720 Day Stay for Adults 6,500- 6,500 7,500 AIDS Services of North Texas 7,102- 8,102 546 Camp Summit 4,000- 4,000 4,000 Special Program for Aging Needs - 1,000- - Denton Christian Preschool 22,500- 22,500 22,000 Denton City County Day School 25,000 - - - Chisholm Trail RSVP 8,000 8,000 8,000 7,530 Community Food Center 3,410 4,000 - - Denton County Child Advocacy Center 8,375 35,000 35,000 35,000 (1) Communities in School - - - 5,000 Subtotal 101,662 145,602 145,602 147,296 Personal Services 107,509 110,898 110,898 122,027 Materials and Supplies - - - 1,051 Operations - - - 2,333 Transfers 23,279 27,147 27,147 25,501 TOTAL EXPENDITURES$ 232,451$ 283,647$ 283,647$ 298,208 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 1.001.001.001.00 (1) The Community Food Center elected to not accept funds of $4,000. Funds were reallocated to the following agencies: Court-Appointed Special Advocates; Fred Moore Day Nursery; AIDS Services of North Texas; and Special Programs for Aging Needs. 69 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES LIBRARY PROGRAM DESCRIPTION TheDentonPublicLibraryenrichesandadvancesthecommunitybyprovidingqualitymaterialsand servicesofinformational,educational,leisureandculturalvalue.Thelibrarysystemsupportsthismission throughitsbranchoperationandservices,integratedlibrarysystemandcurrenttechnologies.The DentonPublicLibrarymanagesbothprintedandelectronicresourcesbyutilizingthelibrarysystem’s service and strategic plans. MAJOR DEPARTMENT GOALS 1.Provide a balanced collection of materials in multiple formats, relative to the needs of the community. 2.Plan, implement, and provide quality programs and promote library services within the community. 3.Provide friendly and professional services to the community by utilizing current technologies to assist customers with their lifelong learning, educational, and recreational needs. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Purchase materials in multiple formats recommended in professional review journals and suggested by library customers that meet community demand. 2. Allocate resources to program and service priorities after a cost study analysis has been completed to determine their effectiveness. 3.Complete South Branch Library expansion CIP project as dictated by the 2005 Bond Election. 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Total library circulation1,321,1141,200,0001,500,0001,700,000 2.Number of library visits 534,218519,620560,920588,966 3.Total program attendance 32,18752,37733,15334,148 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Circulation per capita 1:111:10.041:12.61:14 2.Visits per capita 1:4.541:4.371:4.721:4.86 3.Total program attendance per 1:1,7881:2,9101:1,8421:1,897 Public Service staff 70 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES LIBRARY DEPARTMENT SUMMARY 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Library Fines & Fees 159,318$ 175,000$ 175,000$ 204,148$ Library Non-Resident Fees29,797 31,150 31,150 40,335 General Resources4,933,592 4,890,385 4,890,549 4,939,875 TOTAL RESOURCES$ 5,096,5355,122,707$ 5,096,699$ 5,184,358$ 2007-082008-092008-092009-10 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Library Administration1,944,169$ 1,847,543$ 1,847,707$ 1,790,793$ Emily Fowler Library1,059,256 1,109,552 1,109,552 1,202,922 North Branch Library1,321,564 1,301,231 1,301,231 1,306,153 South Branch Library797,718 838,209 838,209 884,490 TOTAL EXPENDITURES$ 5,096,5355,122,707$ 5,096,699$ 5,184,358$ PERSONNEL BY DIVISION2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Library Administration12.0012.0012.0012.00 Emily Fowler Library13.0013.0013.0013.00 North Branch Library14.5014.5014.5014.50 South Branch Library10.0010.0010.0010.00 TOTAL PERSONNEL 49.5049.5049.5049.50 71 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES LIBRARY DEPARTMENT SUMMARY 2007-092008-092008-092009-10 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services2,920,458$ 3,028,236$ 3,028,236$ 3,245,273$ Materials & Supplies165,804 168,151 168,151 153,398 Maintenance & Repair140,830 104,647 104,647 107,199 Insurance56,024 54,554 54,554 54,527 Operations321,403 377,307 377,471 370,276 Transfers692,107 674,325 674,325 683,506 Fixed Assets826,081 689,315 689,315 570,179 TOTAL EXPENDITURES$ 5,096,5355,122,707$ 5,096,699$ 5,184,358$ MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget included $20,000 for library The 2009-10 budget reflects a budget reduction of collection materials that was distributed among the $132,206, details provided in the Budget Overview branches.section. 72 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 73 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES PARKS AND RECREATION 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.” There are five divisions within Parks and Recreation. Administration supports the Department through strategic planning, CIP planning and design, budgeting, and purchasing. Leisure Services provides a variety of activities, programs and opportunities to a broad demographic segment of the population. Park Maintenance provides horticultural services for all City facilities and maintains the park infrastructure. KDB works to provide litter prevention, reduction of waste, and community beautification. The Aquatics Division operates Water Works Parks, the Natatorium, and the Civic Center Pool. MAJOR DEPARTMENT GOALS 1.Ensure access to parks and services for all Denton residents regardless of race, gender, age, income, or physical abilities. 2.Meet or exceed the expectations of our customers through proactive communications and the continuous improvement of our services. Involve citizens, organizations, volunteers, and businesses in the planning and implementation of projects, programs, and events to further the organizational mission. 3.Maintain the highest level of safety for all patrons. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Implement construction and maintenance of funded CIP projects, and continue implementation of the g for KDB. Benevon Model of fundraisin 2.Expand businesses through greater emphasis on benefits approach for lifetime sports/fitness and socialization pportunities provided by our programs, expanding marketing efforts, and by meeting unmet demand. o 3.Assess current youth-at-risk programs and implement strategies to provide and expand services (i.e., IMAGINE, Kings Kids Day Kamp, Owsley Summer Playground, Teen Outdoor Programming, etc.) in collaboration with area agencies and organizations. 2008-09 2007-082008-092009-10 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.2,348 Acres Maintained by Park Maintenance 2,3962,3962,396 24,500 2.KDB Volunteer Hours24,75025,00025,000 3.1,180,402Total Attendance at Parks & Rec Facilities 1,052,5001,052,5001,100,000 2007-082008-09 2008-092009-10 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.52.9252.8252.8255.25Acres/Park Maint per full-time equivalent 2.1:61:51:51:5KDB staff hours to volunteer hours 3.4.80:18004.80:25004.80:25004.85:2500Leisure Srv Satisfaction surveys: rating (1-5) (average rating / # of surveys taken) 74 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES PARKS AND RECREATION DEPARTMENT SUMMARY 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Cemetery Fees14,570$ $ 9,000$ 15,000$ 30,000 Natatorium267,654 323,255 323,255 319,225 Water Works Park 669,563 673,400 673,400 726,480 DISD Reimbursement 374,764 464,656 464,656 472,067 Community Building Rentals 251,090 149,295 149,295 181,863 Recreation Center ID Card 17,161 24,232 24,232 18,860 Athletic Program Fees 51,835 58,000 54,000 68,000 Special Events - Parks - - - 1,650 Swimming Pool 36,356 39,200 39,200 36,800 Park Vendor Fees 4,775 5,300 5,300 11,400 General Resources 7,939,059 8,689,885 8,541,760 8,693,232 TOTAL RESOURCES$ 9,626,827$ 10,436,223$ 10,290,098$ 10,559,577 2007-082008-092008-092009-10 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Parks Adminstration$ 1,023,264$ 1,057,046$ 1,057,046$ 997,471 Parks Aquatics 1,769,816 1,925,066 1,925,066 1,981,519 Parks KDB 263,108 279,327 279,327 271,077 Parks Leisure Services 2,093,654 2,319,849 2,319,849 2,393,157 Parks Maintenance 4,476,985 4,854,935 4,708,810 4,916,353 TOTAL EXPENDITURES$ 9,626,827$ 10,436,223$ 10,290,098$ 10,559,577 PERSONNEL 2007-082008-092008-092009-10 (FTE)ACTUALBUDGETESTIMATEADOPTED Full Time Equivalents Parks Adminstration10.0010.0010.009.00 Parks Aquatics34.4634.4634.4634.46 Parks KDB3.003.003.003.00 Parks Leisure Services29.4929.4929.4929.49 Parks Maintenance45.3647.3645.3645.36 TOTAL PERSONNEL 122.31124.31122.31121.31 75 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NEIGHBORHOOD SERVICES PARKS AND RECREATION DEPARTMENT SUMMARY 2007-082008-092008-092009-10 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services5,854,884$ 6,447,921$ 6,301,796$ 6,572,925$ Materials & Supplies 670,616 674,259 674,259 678,714 Maintenance & Repair 721,113 777,249 777,249 736,205 Insurance 148,300 171,763 171,763 156,935 Miscellaneous 17 130 130 100 Operations 1,911,883 2,007,692 2,007,692 2,024,866 Transfers 315,014 357,209 357,209 389,832 Fixed Assets 5,000 - - - $ 9,626,827$ 10,436,223$ 10,290,098$ 10,559,577 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 Parks Administration budget reflects no major The 2009-10 Parks Administration budget reflects the changes.transfer of one FTE to Parks Leisure Services. The 2008-09 Parks Aquatics budget reflects no major The 2009-10 Parks Aquatics budget reflects no major changes.changes. The 2008-09 Parks KDB budget reflects no major changes.The 2009-10 Parks KDB budget reflects no major changes. The 2008-09 Parks Leisure Services budget included a The 2009-10 Parks Leisure Services budget reflects the Thorguard Lightening Protection System that was funded transfer of 1 FTE to Human Resources. through bond interest income. The 2008-09 Parks Maintenance budget reflects the The 2009-10 Parks Maintenance budget reflects no major addition of 2 FTEs, field service workers, funded for changes. outside contract services, and liter pick up. The 2008-09 budget estimate reflects the reduction of 2 The 2009-10 budget reflects a budget reduction of FTEs, field services workers in Parks Maintenance; due to $16,691, details provided in the Budget Overview section. an economic downturn, the 08-09 budgeted positions were not filled. 76 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY RESOURCE, EXPENDITURE, AND PERSONNEL SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Service Fines2,543,060 2,316,600 2,451,737 2,633,206 Fines and Fees4,805,723 4,841,895 4,993,154 5,329,622 Licenses and Permits5,255 4,500 4,100 4,250 Miscellaneous Revenues327,642 319,795 326,045 308,400 General Resources33,503,557 35,690,426 34,833,861 37,626,501 TOTAL RESOURCES$ 41,185,237$ 43,173,216$ 42,608,897$ 45,901,979 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 35,158,155$ 37,133,091$ 36,836,037$ 40,046,581 Materials & Supplies 746,551 845,051 845,051 802,359 Maintenance & Repair 332,927 448,061 448,061 374,436 Insurance 400,591 432,923 432,923 477,366 Miscellaneous 33,162 61,800 61,800 51,550 Operations 2,626,448 2,550,015 2,282,750 2,354,564 Transfers 1,887,403 1,702,275 1,702,275 1,795,123 TOTAL EXPENDITURES$ 41,185,237$ 43,173,216$ 42,608,897$ 45,901,979 PERSONNEL BY DEPARTMENT2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Fire Department162.25163.25163.25163.25 Municipal Court14.2515.2514.2514.25 Municipal Judge2.502.502.502.50 Police & Animal Services225.23229.23225.23225.23 TOTAL PERSONNEL 404.23410.23405.23405.23 77 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY FIRE DEPARTMENT PROGRAM DESCRIPTION TheDentonFireDepartment,includingFireAdministration,FireOperations,andFirePrevention,provides abroadrangeofpreventionandsafetyservicescapableofdynamicandflexibleresponsewhenever calledupon.Thedepartment,inpartnershipwithotherCityDepartmentsandthecommunity;safely, efficiently, and effectively deploys its resources in intelligent and planned responses. MAJOR DEPARTMENT GOALS 1.Operate the Fire Department effectively and efficiently, utilizing tax dollars responsibly. 2.Maintain an operational readiness and deployment capability at seven fire stations, including seven front-line, advanced life-support paramedic engine companies, one advanced life-support truck company, and four advanced life-support paramedic ambulances to meet the needs of the citizens of Denton and the communities of Denton County serviced by contract and mutual aid agreements. 3.Maintain a comprehensive fire prevention program designed to increase awareness, provide information, and change behavior through engineering, education and enforcement in order to manage fires, injuries, and natural hazards in the City. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Implement an updated version of the Fire Department Strategic Plan. 2.Implement plan to reduce overtime and time accrual impact to budget based on internal analysis results. 3.Monitor and evaluate performance of the Fire / EMS records management system. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Number of EMS calls 6,8626,7006,8006,900 2.Number of Fire calls 3,7035003,7003,800 Ќ͵Routine Required Fire Inspections2,1492,9602,1652,180 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Number of Transports 5,1145,1005,2255,275 2.Number of Structure Fires 1077510085 Number of Routine Fire Inspections 7708009251,200 Ќ͵ Conducted 78 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY FIRE DEPARTMENT SUMMARY 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Ambulance Service Fees$ 2,318,771$ 2,150,000$ 2,200,000$ 2,400,000 County Ambulance Service 127,459 130,000 130,000 130,000 Hazardous Materials Billing 3,301 1,000 25,000 2,500 CPR Training 5,255 4,500 4,100 4,250 Fire Department Fines 5,640 7,875 - - Fire Inspections 164,238 115,000 175,000 175,000 General Resources 15,783,054 16,779,727 16,567,376 18,040,845 TOTAL RESOURCES$ 18,407,718$ 19,188,102$ 19,101,476$ 20,752,595 2007-082008-092008-092009-10 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Fire Administration$ 1,715,923$ 1,863,968$ 1,858,128$ 1,807,330 Fire Operations 16,030,882 16,544,694 16,524,694 18,087,294 Fire Prevention 660,913 779,440 718,654 857,971 TOTAL EXPENDITURES$ 18,407,718$ 19,188,102$ 19,101,476$ 20,752,595 PERSONNEL BY DIVISION2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Fire Administration 8.00 8.00 8.00 8.00 Fire Operations 148.00 148.00 148.00 148.00 Fire Prevention 6.25 7.25 7.25 7.25 TOTAL PERSONNEL 162.25 163.25 163.25 163.25 79 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY FIRE DEPARTMENT SUMMARY 2007-082008-092008-092009-10 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 15,811,245$ 16,594,761$ 16,547,887$ 18,213,396 Materials & Supplies 407,002 388,013 388,013 437,363 Maintenance & Repair 151,688 193,396 193,396 184,756 Insurance 188,025 204,124 204,124 214,460 Miscellaneous 21,013 49,050 49,050 46,550 Operations 1,263,795 1,185,638 1,145,886 1,138,768 Transfers 564,950 573,120 573,120 517,302 TOTAL EXPENDITURES$ 18,407,718$ 19,188,102$ 19,101,476$ 20,752,595 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects the addition of 1 FTE, one The 2009-10 budget reflects $206,446 for costs associated Fire Inspector position was added in the Fire Prevention with the new meet and confer contract approved by the division. City Council in September 2009 and $51,000 for personal protective equipment. The 2008-09 budget in the Fire Operations division was increased by $14,100 to enhance the automated The 2009-10 budget reflects a budget reduction of external defibrillator (AED) program. $72,849, details provided in the Budget Overview section. Beginning 2008-09, Fire Department Fines are collected by Municipal Court. 80 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 81 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY MUNICIPAL COURT PROGRAM DESCRIPTION TheMunicipalCourtisresponsibleforadministrationandclericalsupportforallmunicipalcourt proceedingsrequiredbystatestatute.Theseresponsibilitiesincludecollectionoffines,feesandstate costs,filingofallappropriatedocumentation,coordinatingcourtappearancesofparticipants,and providingstatisticalreportingtoCityandstateentities.TheMunicipalCourthascustodialdutiesoverall documents and records that become part of the legal process. MAJOR DEPARTMENT GOALS 1.Treat the community with professional courtesy through adherence to ethical and legal standards for court clerks. Administratively enforce all adjudication of the Court of Record as a deterrent to Class C 2. misdemeanor crime and traffic offenses. 3.Increase the court's efficiency through streamlined procedures and automation. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 Integrate new court software system in compliance with current operation guidelines. 1. 2.Continue implementation of imaging work flow in court operations. 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Cases filed 52,18356,00056,00057,000 2.Non-jury trials 2,3782,9503,0003,100 3.Warrants issued 13,68112,10012,50012,600 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Same year disposition rates for 67%55%65%66% judgments Citations issued per full-time 2. 4,0144,3074,3084,385 equivalent (FTE) position 3.Average filing time (days) 2.73.62.62.3 82 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY MUNICIPAL COURT DEPARTMENT SUMMARY 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Court Cost Service Fees$ 238,383$ 225,000$ 245,000$ 254,000 Animal Service Fines 21,205 44,000 8,000 9,200 Fire Department Fines - - 7,875 7,500 UNT Police Fines 325,285 325,000 325,000 325,000 TWU Police Fines 32,739 28,000 47,000 50,000 Court Administration Fees 975,152 954,000 1,100,000 1,200,000 Uniform Traffic Fees 74,986 70,000 71,000 78,000 Civil Fines 30,877 33,000 50,000 62,000 School Crossing Fines 12,688 14,000 14,000 14,500 County Vehicle Registration Fee 120,064 134,025 - - Inspection Fines & Fees 86,110 95,000 106,000 121,900 Juvenile Case Mgr Fee 148,496 151,000 151,000 150,000 General Resources (980,189) (889,671) (986,070) (1,002,243) TOTAL RESOURCES$ 1,085,796$ 1,183,354$ 1,138,805$ 1,269,857 2007-082008-092008-092009-10 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 866,843$ 925,823$ 886,308$ 951,026 Materials & Supplies 40,514 63,737 63,737 62,291 Insurance 10,684 10,585 10,585 10,927 Operations 90,494 100,299 95,265 96,065 Transfers 77,261 82,910 82,910 149,548 TOTAL EXPENDITURES$ 1,085,796$ 1,183,354$ 1,138,805$ 1,269,857 PERSONNEL BY DIVISION2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 14.25 15.25 14.25 14.25 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects the addition of one The 2009-10 budget reflects $62,000 to purchase municipal court clerk position.software and maintenance for a case management program. An additional $290,000 will be provided by certificates of obligation, details are provided in the The 2008-09 estimate includes the reduction of 1FTE, Budget Overview section. Municipal Court Clerk. Due to an economic downturn, the 08-09 budgeted position was not filled. The 2009-10 budget reflects a budget reduction of $2,466, details provided in the Budget Overview section. Beginning 2008-09, Fire Department fines are collected by Municipal Court. 83 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY MUNICIPAL JUDGE PROGRAM DESCRIPTION TheMunicipalJudge'sofficepresidesoverallfunctionsofthejudiciaryonbehalfoftheCityofDenton. Asrequiredbylaw,thejudgepresidesoverarrestactivityoftheDentonPoliceDepartmentandallcourt hearingsheldintheDentonMunicipalCourt.Thesefunctionsincludejurytrials,non-jury(bench)trials, pre-trials,bondandsummonspleadockets,bondforfeiturehearings,indigencehearings,andjuvenile pleas.Inadditiontothejudicialfunctionsobservedbythegeneralpublicinopencourt,theMunicipal Judgedeterminescourtpolicies,reviewschangesinapplicablelaws,andrevisespoliciesand proceduresinaccordancewithapplicablestatutorymandates.TheJudgedeterminesmunicipalfine schedulesandissuesmunicipalarrestandinspectionwarrantsaswellaswarrantsfortheseizureof dangerousanimals.Thisisdoneprimarilytoexpeditetheprocessingofoffensesunderinvestigationby theDentonPoliceDepartment.Asamagistrate,theMunicipalCourtJudgehearsanddecidesproperty disposition hearings, examining trials, protective orders, and mental health determinations. MAJOR DEPARTMENT GOALS 1.Maintain, refine, and enhance a fair and impartial judicial system. Ensure efficient and timely dispostion of municipal court cases and collection of fines assessed. 2. Ensure timely and proper magistrate and arraignment processes for defendants in custody. 3. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Review and refine municipal court internal procedures to maximize efficiency while establishing processes to ensure that all defendants are treated in a fair and uniform fashion. 2.Prepare and organize judicial policies, directives, and communications to staff and public. 3.Continue to simplify promulgated court forms and procedures for case disposition. 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Cases processed 51,00052,00053,00053,000 2.Jury trials/Non-jury Trials 200/2,800250/3,000220/3,300200/4,000 3.Non-jury trials set 2,8003,0003,3003,400 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Cases disposed (monthly) 4,2003,7004,3004,500 2.Warrants issued (monthly) 1,0001,2001,8001,800 3.Length of court docket (hours) 3.002.252.252.00 84 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY MUNICIPAL JUDGE DEPARTMENT SUMMARY 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED General Resources309,894$ 395,028$ 395,028$ 402,656$ TOTAL RESOURCES$ 309,894$ 395,028$ 395,028$ 402,656 2007-082008-092008-092009-10 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services$ 270,868$ 342,484$ 342,484$ 350,616 Materials & Supplies 2,608 8,630 8,630 4,945 Insurance 2,750 3,024 3,024 3,041 Operations 6,745 8,558 8,558 5,870 Transfers 26,923 32,332 32,332 38,184 TOTAL EXPENDITURES$ 309,894$ 395,028$ 395,028$ 402,656 PERSONNEL BY DIVISION2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 2.502.502.502.50 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects an increase in the hourly rate The 2009-10 budget reflects a budget reduction of of pay for the alternate Judge.$20,945, details provided in the Budget Overview section. 85 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY POLICE AND ANIMAL SERVICES PROGRAM DESCRIPTION ThemissionoftheDentonPoliceDepartmentistopositivelyimpactthequalityoflifethroughoutthe community.ThePoliceDepartmentiscommittedtoformingpracticalpartnershipswiththecitizenry, whichincludeamutualgoal-settingprocessaimedatresolvingproblems,reducingfear,preservingthe peace, and enforcing the law, thereby providing a safer environment for all citizens. MAJOR DEPARTMENT GOALS Continuetodevelopandenhancetheautomatedinformationsystemsandcrime 1. analysis capabilities to provide statistical analysis of crime in real time by police officers on patrol. 2.Combine technological capabilities with problem solving tools (Consultation, Adaptation, and Mobilization) in an effort to maximize resources to effectively address criminal activity. Develop a new Five-Year Strategic Plan, tied to a financial forecast, with emphasis on crime 3. reduction through the COMPStat (computer statistic) philosophy, expansion of facilities, and personnel enhancements. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Continue the development of the Crime Awareness Response Evaluation (CARE) philosophy, including the capability to effectively and efficiently capture, retrieve, and analyze statistical data, as well as, internal communication and information sharing. Continue to upgrade technological capabilities, ensuring that computer systems and equipment are 2. functional and serve the department to their maximum potential, with an emphasis on movement toward field-based reporting. 3.Identify and pursue sources of funding for additional personnel and equipment to meet the requirements of the strategic plan and address increased workload resulting from projected growth and additional service demands and expectations. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES Calls for Service 1. 76,11476,69080,11781,720 Traffic Accidents 2. 2,8023,0252,8662,932 Part 1 / Part 2 Offenses 3. 3,478 / 7,7413,600 / 7,2003,522 / 7,2893,564 / 7,361 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES Average response time 1. 5.927.006.006.00 (dispatch to arrival) 2.Traffic citations 31,60737,00034,81435,000 3.Part 1 / Part 2 Cleared 26.4% / 67.9%23.0% / 65.0% 31.1% / 66.6%27.0% / 66.0% 86 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY POLICE AND ANIMAL SERVICES DEPARTMENT SUMMARY 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Warrant Fees$ 297,587$ 310,000$ 310,000$ 317,000 Auto Pound Fees 11,113 13,600 13,600 7,000 Police Escort & Guard Fees 19,953 15,000 15,000 17,000 False Alarm Fees 34,380 28,000 35,000 35,700 Traffic/Police Reports 34,867 32,500 32,500 35,700 Arrest Fees 144,706 143,420 143,420 157,000 Denton Municipal Fines 2,089,005 2,100,000 2,100,000 2,250,000 Parking Fines 103,617 135,000 100,000 115,000 Police Phone Commission 17,497 14,000 14,000 18,200 Parking Meter Receipts 20,450 17,000 17,000 17,725 Contract - DISD 31,512 - 6,250 - DISD Contribution - SRO 31,110 41,770 41,770 34,200 County Vehicle Reg Fee - - 134,025 126,000 Animal Carcass Pick-Up1,4331,1002,2372,281 Animal Pound Fees153,801150,000151,259158,822 General Resources 18,390,798 19,405,342 18,857,527 20,185,243 TOTAL RESOURCES$ 21,381,829$ 22,406,732$ 21,973,588$ 23,476,871 2007-082008-092008-092009-10 EXPENDITURES BY DIVISIONACTUALBUDGETESTIMATEADOPTED Animal Services$ 740,603$ 817,479$ 749,117$ 775,781 Police 20,641,226 21,589,253 21,224,471 22,701,090 TOTAL EXPENDITURES$ 21,381,829$ 22,406,732$ 21,973,588$ 23,476,871 PERSONNEL BY DIVISION2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Animal Services 8.00 10.00 8.00 8.00 Police 217.23 219.23 217.23 217.23 TOTAL PERSONNEL 225.23 229.23 225.23 225.23 87 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC SAFETY POLICE AND ANIMAL SERVICES DEPARTMENT SUMMARY 2007-082008-092008-092009-10 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services18,209,199$ 19,270,023$ 19,059,358$ 20,531,543$ Materials & Supplies296,427 384,671 384,671 297,760 Maintenance & Repair181,239 254,665 254,665 189,680 Insurance199,132 215,190 215,190 248,938 Miscellaneous12,149 12,750 12,750 5,000 Operations1,265,414 1,255,520 1,033,041 1,113,861 Transfers1,218,269 1,013,913 1,013,913 1,090,089 TOTAL EXPENDITURES$ 22,406,73221,381,829$ 21,973,588$ 23,476,871$ MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects the addition of 2 FTE's, Sworn The 2009-10 budget reflects $10,432 in funds for intranasal Police Officers and associated uniforms and equipment bordetella vaccine in the Animal Control division. in the Police division. The 2008-09 budget estimate reflects the reduction of 2 The 2009-10 budget reflects a budget reduction of FTE's, Sworn Police Officers and associated uniforms and $150,000 in the Police division, details provided in the equipment in the Police division. Due to an economic Budget Overview section. downturn, the 08-09 budgeted positions were not filled. The 2008-09 budget reflects the addition of 2 FTE's, Animal Control Officers in the Animal Control division. The 2008-09 budget estimate reflects the reduction of 2 FTE's, Animal Control Officers in the Animal Control division. Due to an economic downturn, the 08-09 budgeted positions were not filled. 88 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION RESOURCE, EXPENDITURE, AND PERSONNEL SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Airport Fees$ 484,818$ 492,674$ 468,784$ 582,439 Street Cut Reimbursements 237,536 200,000 240,000 245,000 State Signal Reimbursement 16,064 16,062 16,062 16,062 General Resources 6,673,979 7,025,828 6,789,470 6,858,005 TOTAL RESOURCES$ 7,412,397$ 7,734,564$ 7,514,316$ 7,701,506 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Personal Services$ 2,849,344$ 3,095,527$ 3,034,474$ 3,158,925 Materials & Supplies 118,057 193,122 106,248 103,432 Maintenance & Repairs 2,359,393 2,467,182 2,467,182 2,513,740 Insurance 78,475 81,227 81,227 79,969 Miscellaneous 5,827 8,520 8,520 10,383 Operations 1,470,914 1,730,130 1,657,809 1,633,036 Transfers 530,387 158,856 158,856 202,021 TOTAL EXPENDITURES$ 7,412,397$ 7,734,564$ 7,514,316$ 7,701,506 PERSONNEL BY DEPARTMENT2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Airport4.004.004.004.00 Streets27.0027.0027.0027.00 Transportation Operations1.001.001.001.00 Traffic Operations11.0013.0011.0011.00 TOTAL PERSONNEL 43.0045.0043.0043.00 89 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION AIRPORT AND TRANSPORTATION OPERATIONS PROGRAM DESCRIPTION TheAirportandTransportationOperationsprovidecentralizedsupportservicesforthetransportation andaviationindustry.TransportationOperationssupporttransportationrelatedplanningactivitiesfor theregionaltransportationinfrastructuretoimprovemobilityandenhanceairquality;allofwhich impactsthequalityoflifeandeconomicvitalityoftheCityofDentonandsurroundingregion.The DentonAirportservicestheaviationindustrybyprovidinga6,000-footrunwaywithassociated taxiways,ramps,andnavigationalaidswhileoperatingabaseforlocalaircraftforpersonaland businesspurposes.TheAirportalsohostsmajoraviationbusinesseswithinternationalcontractsfor airplane maintenance and flight instruction. MAJOR DEPARTMENT GOALS 1.Coordinate City of Denton efforts with regional transportation organizations to improve mobility and air quality through transportation initiatives. 2.Coordinate funding assistance from SH 121 & SH 161 Regional Toll Revenue Initiatives to fund local transportation infrastructure priorities. 3.Complete the Airport Business Plan to include a financial management plan for growth including enhancing revenue centers and increasing the number of businesses based at the Airport with the focus of becoming an enterprise fund. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.AssistAirportindevelopment/refinementofafinancialmanagementplanthatwillassistinthe transition to an enterprise fund. 2.CoordinateconstructionphaseoftheDowntownDentonTransitCenterandcoordinateeffortswith Denton County Transit Authority's construction of the A-train. 3.EnhanceoperationsafetythroughtheinstallationandimplementationofaRadioDetectionAid and Ranging (RADAR) service while upgrading Airport security. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Regional Transportation/Mobility 67/1075/1260/1175/12 Committee Meetings 2.Daily Airfield Inspections 260 260260 260 3.Airfield Acres Maintained 223 223254 261 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Intergovernmental Transportation 2425 Agreements 2.Airport Fuel Flowage (gallons) 1,038,901 1,317,006 788,000 1,100,000 3.Airport Aircraft Operations 125,411105,365141,740155,914 90 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION AIRPORT AND TRANSPORTATION OPERATIONS DEPARTMENT SUMMARY 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Airport$ 484,818$ 492,674$ 468,784$ 582,439 General Resources 256,067 365,461 387,090 285,380 TOTAL RESOURCES$ 740,885$ 858,135$ 855,874$ 867,819 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Airport$ 453,357$ 524,565$ 522,304$ 512,244 Transportation Operations 287,528 333,570 333,570 355,575 TOTAL EXPENDITURES$ 740,885$ 858,135$ 855,874$ 867,819 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Airport 4.00 4.00 4.00 4.00 Transportation Operations 1.00 1.00 1.00 1.00 TOTAL PERSONNEL 5.00 5.00 5.00 5.00 91 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION AIRPORT AND TRANSPORTATION OPERATIONS DEPARTMENT SUMMARY 2007-082008-092008-092009-10 EXPENDITURES BY CLASSIFICATION ACTUALBUDGETESTIMATEADOPTED Personal Services$ 353,845$ 403,710$ 403,710$ 446,498 Materials & Supplies7,36811,34611,34613,632 Repair & Maintenance 19,07556,53356,53353,863 Insurance 18,011 17,982 17,982 18,673 Miscellaneous1,6971,7001,7003,200 Operations292,988333,793331,532285,609 Transfers47,90133,07133,07146,344 TOTAL EXPENDITURES$ 740,885$ 858,135$ 855,874$ 867,819 MAJOR BUDGET ITEMS FY 2008-09FY2009-10 The 2008-09 budget includes funding for mowing at the The 2009-10 budget includes $10,000 for transportation Airport. events relating to the opening of the DCTA Rail facility. An Airport business plan and an Airport master plan were The 2009-10 budget includes funding through the Airport funded through the Airport Gas Well Fund. Gas Well Fund for the Southeast Access road, the ACLUD Survey, a commercial tractor, Airport signage, a Maintenance Facility, RADAR service, RAMP Grant Match, and designing of the Airport Entrance. The 2009-10 budget reflects a budget reduction of $51,275 from Airport and Transportation, details provided in the Budget Overview section. 92 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 93 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION STREETS AND TRAFFIC OPERATIONS PROGRAM DESCRIPTION StreetandTrafficOperationsprovideforthesafeoperationandmaintenanceoftheCitystreetsand transportationsystem.TheStreetDepartmentisresponsibleforrepairingpotholes,utilitycutsandminor streetfailures,cracksealing,aswellasmajoroverlaysandtotalstreetreconstruction.TheTraffic Departmentmonitorstrafficvolumes,maintainstrafficsignals,pavementmarkings,andsignage.Both departmentsrespondtocitizenrequests,provideemergencyresponse,managetransportationissues, review new development, and assure compliance with federal, state, and local standards. MAJOR DEPARTMENT GOALS 1.Protect the investment in public streets through preventative maintenance and reconstruction while improving efficiency and productivity. 2.Continue intersection accident monitoring, traffic signal improvement program timings, and coordination programs while adding independent traffic signals and using radio controlled devices. 3.Continue to update departmental assistance as requested : utility cuts, sanding, barricading, and signage in order to maintain the highest quality of street and traffic services. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Construct Capital Improvement Program projects efficiently while keeping expenses low despite highly inflated material costs. 2.Ensure timely completion of projects by effectively increasing in-house productivity and coordinating with sub-contractors for street construction projects, signal upgrades, and pavement markings. 3.Continue to increase response time for inclement weather conditions, departmental assistance, and citizen requests for assistance. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Pavement Markings (Linear Feet)/ 334,572/11,983365,423/8,474365,500/8,500370,000/7,500 Buttons 2.Street Basefailures, Utility Cuts (Square Feet)/Reconstruction (Lane 132,678/13130,000/14130,000/14132,000/14 Mile) 3.Signs/Signals Serviced 3,342/1,3462,000/8502,500/1,0323,000/1,200 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Cost per Sign/Signal Serviced $33.93/$365.51$57.50/$255.18$45.36/476.73$37.80/$409.98 2.Asphalt Purchased in tons 30,28355,00055,00060,000 3.Curb & Gutter Repaired (Linear 2,167N/A4,5004,750 Feet) 94 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRANSPORTATION STREETS AND TRAFFIC DEPARTMENT SUMMARY 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Streets$ 237,536$ 200,000$ 240,000$ 245,000 Traffic Operations16,064 16,062 16,062 16,062 General Resources6,417,912 6,660,367 6,402,380 6,572,625 TOTAL RESOURCES$ 6,876,4296,671,512$ 6,658,442$ 6,833,687$ 2007-082008-092008-092009-10 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED Streets4,510,960$ 4,356,650$ 4,356,650$ 4,475,492$ Traffic Operations1,409,067 1,586,747 1,455,634 1,575,163 Street Lighting751,485 933,032 846,158 783,032 TOTAL EXPENDITURES$ 6,876,4296,671,512$ 6,658,442$ 6,833,687$ PERSONNEL BY DIVISION 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Streets27.00 27.00 27.00 27.00 Traffic Operations11.00 13.00 11.00 11.00 TOTAL PERSONNEL 40.0038.00 38.00 38.00 95 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES STREETS AND TRAFFIC DEPARTMENT SUMMARY 2007-082008-092008-092009-10 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATEADOPTED Personal Services2,495,499$ 2,691,817$ 2,630,764$ 2,712,427$ Materials & Supplies110,689181,77694,90289,800 Repair & Maintenance 2,340,3182,410,6492,410,6492,459,877 Insurance60,464 63,245 63,245 61,296 Miscellaneous4,1306,8206,8207,183 Operations1,177,9261,396,3371,326,2771,347,427 Transfers482,486125,785125,785155,677 TOTAL EXPENDITURES$ 6,876,4296,671,512$ 6,658,442$ 6,833,687$ MAJOR BUDGET ITEMS FY 2008-09FY2009-10 The 2009-10 budget includes $500,000 for increased The 2008-09 budget for Streets includes $500,000 for street material costs to be funded using bond interest additional street material costs and $100,000 for income. concrete materials to be funded using bond interest income. The 2008-09 budget included the addition of 2 FTE's, one The 2009-10 budget reflects a reduction of $199,230 from Streets, Traffic and Street Lighting, details are provided Sign Technician and one Traffic Signal Technician in the Traffic Operations budget. in the Budget Overview section. The 2008-09 budget estimate reflects the reduction of 2 FTE's, one Sign Technician and one Traffic Signal Technician in the Traffic Operations division. Due to an economic downturn, the 08-09 budgeted positions were not filled. 96 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES RESOURCE, EXPENDITURE, AND PERSONNEL SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Williams Square Parking Fees$ 20,475$ 21,000$ 21,000$ 21,000 Cost of Service Transfer 3,075,343 3,240,333 3,240,333 3,909,438 General Resources 10,027,412 14,166,595 13,831,167 12,075,512 TOTAL RESOURCES$ 13,123,230$ 17,427,928$ 17,092,500$ 16,005,950 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 6,908,107$ 9,820,858$ 9,713,643$ 8,810,894 Materials & Supplies 223,212 304,506 304,506 295,280 Maintenance & Repair 482,269 528,534 528,534 555,241 Insurance 100,555 185,978 185,978 195,121 Miscellaneous 291,047 734,166 534,166 680,322 Operations 3,502,578 4,164,380 4,136,167 3,860,778 Transfers 1,591,019 1,667,886 1,667,886 1,586,694 Fixed Assets 24,443 21,620 21,620 21,620 TOTAL EXPENDITURES$ 13,123,230$ 17,427,928$ 17,092,500$ 16,005,950 PERSONNEL BY DEPARTMENT2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Cable Television1.002.002.002.00 City Manager's Office11.3813.3813.3813.38 Economic Development 5.005.005.005.00 Facilities Management13.0014.0013.0012.00 Finance 22.7523.7523.7523.50 Human Resources12.0012.0012.0013.00 Internal Audit2.002.002.002.00 Legal Administration8.008.009.0012.00 Public Communications Office3.003.003.003.00 TOTAL PERSONNEL 78.1383.1383.1385.88 97 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES CABLE TELEVISION PROGRAM DESCRIPTION TheCableTelevisionDepartmentisresponsibleforoperatingtheCity'scableTVstation(DTV)which includeslivebroadcastingofallCityCouncilregularmeetings,worksessions,andplanningandzoning commissionmeetings.ThedepartmentcreatesandmaintainsacurrentBulletinBoardSystem(BBS),as wellasmanagesthePublicEducationGovernment(PEG)programmingofDTVNewsbreakandDTV Sports Football. MAJOR DEPARTMENT GOALS 1. Make city government more accessible to Denton citizens by informing them of City of Denton programs, services, and issues. 2.Coordinate live broadcasts, playbacks, and the bulletin board system to produce quality programming in a 24/7 broadcast environment. 3.Manage the production of PEG department programming, DTV Newsbreak, and DTV Sports Football. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 Upgrade and improve the equipment and content of the Bulletin Board System (BBS) and public 1. meeting coverage. Plan and implement new programming on City events, places, and people on DTV's Channels; and 2. implement a marketing strategy to increase channel viewership. 3.Supplement the PEG operating budget which experienced reduced funding beginning June 2008. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Bulletin board slides425450450450 2.Hours per month of public meeting 801508090 coverage (including repeats) Number of City stories on DTV 276300300300 3. Newsbreak 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Percentage of City of Denton stories 39%45%45%45% on DTV Newsbreak Number of hours PEG staff worked 2.400375375350 for other City departments 98 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES CABLE TELEVISION 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED General Resources $ 54,174$ 122,809$ 122,809$ 128,322 Cost of Service Transfer 30,418 37,173 37,173 40,969 TOTAL RESOURCES$ 84,592$ 159,982$ 159,982$ 169,291 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Personal Services$ 61,123$ 131,724$ 131,724$ 134,372 Materials & Supplies 194 450 450 1,450 Maintenance & Repair 115 2,500 2,500 1,500 Insurance 835 1,509 1,509 1,485 Miscellaneous 731 500 500 500 Operations 8,627 18,143 18,143 17,134 Transfers 12,967 5,156 5,156 12,850 TOTAL EXPENDITURES$ 84,592$ 159,982$ 159,982$ 169,291 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 1.002.002.002.00 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects the transfer for 1 FTE from The 2009-10 budget reflects a budget reduction of the Public Education Government (PEG) grant. $2,000, details provided in the Budget Overview section. 99 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES CITY MANAGER'S OFFICE PROGRAM DESCRIPTION ThemissionoftheCityManager'sOffice(CMO)istofacilitatethesuccessoftheCityCouncilandthe CityManagerthroughcustomerservice,communication,coordination,andcollaboration.TheCMO staffcombinestheefficientuseofknowledgeandproblemsolvingtoworkdirectlywiththeCity CouncilandtheCityManagertoadministerpolicyinamannerthatisbothreliableandaccurate.The CMOprovidescustomerservicethroughanticipatingcustomerexpectationsandprovidingleadership anddirectionfortheorganization.TheCMOorganizesmunicipalandspecialelectionsandmaintains officialrecords.TheCMOrespondstorequestsforinformationandactsasliaisonbetweenCity administration and the City Council. MAJOR DEPARTMENT GOALS Identify strategies that relate to realizing our vision and mission as directed by policy makers and the 1. City Manager. 2.Continue to increase citizen ease of access to public information through more effective and more efficient use of existing technologies and resources. Be a role model for the organization in providing customer service. 3. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Continue to improve and meet administrative support requests for the Mayor, City Council, City Manager, and Assistant City Managers. Continue to provide a high level of customer service in conjunction with the consolidation of the 2. City Manager's management team. Continue to build and strengthen interdepartmental relationships. 3. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 4545 3844 1.Council meetings/agendas 1943 3651 2.Official committee meetings Switchboard calls50,218 3. 48,00055,20060,150 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES Open records requests completed 1.100%100%100%100% within required time frame 2.Special events/projects completed 100%100%100%100% successfully Requests for information responded 3.100%95%100%100% to within requested time frame 100 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES CITY MANAGER'S OFFICE 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED General Resources$ 1,161,663$ 1,425,902$ 1,410,902$ 1,539,495 Cost of Service Transfer 445,975 695,980 695,980 767,285 TOTAL RESOURCES$ 1,607,638$ 2,121,882$ 2,106,882$ 2,306,780 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,300,717$ 1,635,094$ 1,635,094$ 1,822,386 Materials & Supplies 18,858 50,200 50,200 40,832 Maintenance & Repair 1,300 4,428 4,428 4,428 Insurance 40,060 116,072 116,072 137,358 Miscellaneous 44,075 59,820 59,820 59,820 Operations 87,594 146,438 131,438 117,861 Transfers 115,034 109,830 109,830 124,095 TOTAL EXPENDITURES$ 1,607,638$ 2,121,882$ 2,106,882$ 2,306,780 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 11.3813.3813.3813.38 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects the transfer of 2 FTE's from The 2009-10 budget reflects a budget reduction of the Water Fund, Utilities Administration division, and $36,738, details provided in the Budget Overiew section. includes $15,000 for run-off election expenses. 101 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES ECONOMIC DEVELOPMENT PROGRAM DESCRIPTION TheEconomicDevelopmentDepartment'sobjectiveistopromoteandassistpositivedevelopmentin Dentonthroughprograms,partnerships,andredevelopmentefforts.Thedepartmentactsastheliaisonto partnersinhighereducation,chambersofcommerce,developers,businesses,andforspecificCIP projects.Staffcompilesanddistributescommunitystatistics,information,andprovidesresponsesto concernsandinformationalrequests.ThedirectorservesasthestaffliaisonfortheEconomic Development Partnership Board. MAJOR DEPARTMENT GOALS 1.Facilitate economic development activities; such as business recruitment and retention, developer assistance, adaptive reuse, and master-plan capital improvement projects; such as the Walnut Street capital improvement project. 2.Promote economic development through implementation of four project areas; Downtown Development, Image and Marketing, Business Parks, and University of North Texas (UNT) Discovery Park. 3.Promote Denton through partnerships with the universities, Denton Independent School District (DISD), chambers of commerce, and Denton businesses. Also, act as staff support to the Economic Development Partnership Board in promoting other focus areas; such as retail recruitment, medical services, and downtown redevelopment. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Coordination of Image and Marketing, Business Parks, North Texas Discovery Park, and Downtown Development action plans. 2.Work with the Chamber of Commerce, City departments, developers, and contractors to facilitate and expedite negotiations for locations and expansions, adaptive reuse projects, and specific capital improvement projects. 3.Assist groups and businesses to facilitate activities in the downtown area to increase retail sales and tax revenues. 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Business Retention events, activities, 81888890 and assistance Development & CIP projects assisted 2.13171111 3.Grant applications submitted 571310 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Development projects located and 18171717 redevelopment grant applications processed Private Sector & International 2.2222 partnerships/events Business starts/ relocations/ 3.710109 expansions assisted 102 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES ECONOMIC DEVELOPMENT 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED General Resources$ 375,925$ 467,626$ 467,626$ 327,544 Cost of Service Transfer 217,682 217,682 217,682 342,707 TOTAL RESOURCES$ 593,607$ 685,308$ 685,308$ 670,251 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 446,396$ 455,951$ 455,951$ 501,254 Materials & Supplies 33,354 55,799 55,799 45,855 Insurance 3,015 5,275 5,275 3,552 Miscellaneous 4,012 10,500 10,500 16,500 Operations 79,132 131,055 131,055 77,749 Transfers 27,698 26,728 26,728 25,341 TOTAL EXPENDITURES$ 593,607$ 685,308$ 685,308$ 670,251 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 5.005.005.005.00 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects the combined budgets of The 2009-10 budget reflects a budget reduction of Economic Development and Downtown Development.$10,246, details provided in the Budget Overview section. 103 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FACILITIES MANAGEMENT PROGRAM DESCRIPTION TheFacilitiesManagementDepartmentisresponsibleforbuildingmaintenance,janitorialservices,utility services,andidentification/securityaccessbadgesformultiplemunicipalbuildings.Majorandminor renovationprojectsarealsoperformed.Thedepartmentmaintainsconstructioncontractswhich includesthehiringandsupervisionofarchitectsandconsultantsalongwithspaceplanning.Inaddition, thisdepartmentperformsCapitalImprovementProgram(CIP)verticalbuildingconstruction(excluding constructionofelectricsubstations,liftstations,pumpstations,etc.),andlease/purchasenegotiations. Thesetasksareaccomplishedbyprovidingqualityfacilitymanagement,service,andconstruction management for interdepartmental customers who serve our citizens. MAJOR DEPARTMENT GOALS 1.Provide project administration, construction management, and evaluation of City facilities during construction and maintenance. Work to make the City more effective in service provision while becoming more efficient in the use of City resources. 2.Implement the adopted Capital Improvement Program, completing projects on time and providing accurate and timely reporting. 3.Continue to provide a 24/7 on-call system for maintenance of City facilities in an aesthetically pleasing and orderly manner. This instills employee pride and efficiency and increases public approval. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Continue Capital Improvement Program (CIP) and facility construction for FY 2009. This includes the South Branch Library, Public Safety Training Facility, HVAC/Roof/Flooring replacement program, Senior Center, Animal Control, DCTA, Fuel Island, and any other approved building projects. 2.Continue special CIP projects such as improving existing American Disabilities Act (ADA) accommodations and other facility maintenance areas. 3.Analyze and track expenditures in facilities areas for cost effectiveness. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Number of buildings maintained35373838 2.Square footage maintained633,635710,000668,406682,106 3.Number of service calls/work orders9,57010,20611,05312,100 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Service calls completed on-time 90%85%80%75% 2."Off-hours" requests completed 100%100%100%100% 3.Projects completed on-time/within 95%90%90%90% budget 104 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FACILITIES MANAGEMENT 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Cost of Service Transfer$ 445,976$ 388,310$ 388,310$ 427,956 General Resources 2,362,451 2,696,732 2,649,170 2,519,290 TOTAL RESOURCES$ 2,808,427$ 3,085,042$ 3,037,480$ 2,947,246 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,053,091$ 1,167,163$ 1,131,101$ 1,026,560 Materials & Supplies 41,297 60,217 60,217 62,517 Maintenance & Repair 467,948 520,206 520,206 546,328 Insurance 18,878 18,332 18,332 17,940 Miscellaneous 106 503 503 1,503 Operations 1,134,759 1,247,307 1,235,807 1,216,032 Transfers 92,348 71,314 71,314 76,366 TOTAL EXPENDITURES$ 2,808,427$ 3,085,042$ 3,037,480$ 2,947,246 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 13.0014.0013.0012.00 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget includes the addition of 1 FTE, The 2009-10 budget reflects the reduction of 1FTE, the Facilities Assistant.vacant Director position has been eliminated. The 2008-09 budget estimate reflects the reduction of 1 The 2009-10 budget reflects a budget reduction of FTE, Facilities Assistant. Due to an economic downturn, $153, 531, details provided in the Budget Overiew the 08-09 budgeted position was not filled. section. 105 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES HUMAN RESOURCES PROGRAM DESCRIPTION TheHumanResourcesDepartmentisapartnerthatprovidesdepartmentswithintheorganization advice,support,andrecommendationstoeffectivelyutilizeandmanagetheCity'shumanresources. Thedepartment'sstrategicroleistoprovideanavenuebywhichmanagerscanattractandretain qualityemployees.Thisincludesacompetitivecompensationandbenefitspackage,anactive workforcediversityprogram,arecruitingprogram,trainingprograms,andprovidingrecommendations concerning short and long term strategic human resource management decisions. MAJOR DEPARTMENT GOALS Create an enjoyable and inclusive work environment for all employees showing that the 1. organization cares and appreciates them while facilitating an environment of trust, openness, and effective communication. 2.Assist with the continuous training and development of all employees to help create a knowledgeable, productive, and motivated workforce. Assist supervisors in maintaining compliance with federal, state, and local laws while operating safe 3. and efficient departments and motivating employees to put forth their best effort. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 Work with the Leadership team to develop a strategic initiative that will address concerns raised in 1. the employee satisfaction survey. Improve Human Resource processes through implementation of new software and redevelopment 2. of Intranet/Internet site. Analyze effectiveness of compensation plan and make recommendations for changes as needed. 3. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES Positions filled (including 364350360360 1. temp/seasonal) 2.Number of workshops deployed 1,4191,7251,8051,887 3.Employee disciplinary 96125112115 actions/investigations 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES Turnover (excluding seasonal) 1. 9.09%11%10%10% 2. Participant hours for training4,169.56,900.07,146.06,678.5 3.Hours spent on employee 325-350350 disciplinary actions/investigations ** ** not previously tracked 106 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES HUMAN RESOURCES 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED General Resources$ 631,200$ 789,607$ 789,745$ 970,075 Cost of Service Transfer 487,763 501,591 501,591 591,171 TOTAL RESOURCES$ 1,118,963$ 1,291,198$ 1,291,336$ 1,561,246 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services **$ 887,673$ 987,713$ 987,713$ 1,183,204 Materials & Supplies 27,158 36,000 36,000 32,500 Maintenance & Repair 210 500 500 500 Insurance 9,676 8,829 8,829 8,601 Miscellaneous 33,793 26,023 26,023 47,023 Operations 62,093 124,534 124,672 183,585 Transfers 98,360 107,599 107,599 105,833 TOTAL EXPENDITURES$ 1,118,963$ 1,291,198$ 1,291,336$ 1,561,246 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 12.0012.0012.0013.00 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects no major changes. The 2009-10 budget reflects the transfer of 1 FTE from Parks & Recreation department. The 2009-10 budget reflects a budget reduction of $9,209, details provided in the Budget Overview section. 107 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES INTERNAL AUDIT PROGRAM DESCRIPTION TheInternalAuditDepartmentprovidesanindependentappraisaloftheCity'soperationsandinternal controls.ThedepartmentprovidestheCityCouncilandmanagementwithreviewsand recommendationsforimprovementofperformance,reductionsofcost,administrativeandresource efficiencies,andriskanalysis.Thedepartment'sannualplanfocusesontheorganization'sgoalsand current audit service needs. MAJOR DEPARTMENT GOALS Work with the City Council and City management to ensure organizational and management 1. objectives are met. 2.Ensure City resources are used economically and efficiently. Identify and minimize the risks or potential liabilities to the City. 3. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Analyze and review the City's risks and provide necessary audit services as determined by the current needs of the organization. Develop an annual plan and a 5-year plan based on the goals of the organization and current 2. audit needs. 3.Provide management with recommendations for improvement. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Scheduled special audits 9101010 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Audits completed 90%100%100%100% Recommendations implemented 2. 90%75%75%75% 108 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES INTERNAL AUDIT 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED General Resources$ 252,333$ 296,236$ 296,236$ 302,508 Cost of Service Transfer 23,770 59,371 59,371 65,433 TOTAL RESOURCES$ 276,103$ 355,607$ 355,607$ 367,941 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 240,669$ 263,028$ 263,028$ 294,877 Materials & Supplies 5,495 3,700 3,700 3,700 Maintenance & Repair - 400 400 400 Insurance 761 1,890 1,890 1,367 Operations 20,137 76,837 76,837 57,776 Transfers 9,041 9,752 9,752 9,821 TOTAL EXPENDITURES$ 276,103$ 355,607$ 355,607$ 367,941 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 2.002.002.002.00 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget includes an additional $50,000 for The 2009-10 budget reflects a budget reduction of professional support services. $18,940, details provided in the Budget Overview section. 109 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES LEGAL ADMINISTRATION PROGRAM DESCRIPTION TheLegalDepartmentservesasgeneralcounseltotheCityofDentonandprovidestransactionaland advisoryservicesandlitigationservicesinsupportoftheCityCouncil,boards,andCitystaff.Theoffice furtherapprovesallproposedordinancesbeforetheCityCouncil,draftsallproposedordinances grantingfranchises;inspectsandreviewspapers,documents,contractsandotherinstrumentsinwhich theCitymaybeinterested.Inaddition,aprosecutorisprovidedthroughthedepartmenttorepresent the State of Texas in Municipal Court proceedings. MAJOR DEPARTMENT GOALS 1.Achieve favorable results in pending litigation. 2.Provide prompt and appropriate advice to City Council, City management and City boards. 3.Enhance the quality of the transaction work performed for the City. 4.Continue to conduct workshops with City departments to enhance their working knowledge of routine legal matters in order to limit the need for ongoing legal advice. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Continue to monitor and report to City Council on the efficiency of the Legal Department. 2.Consider and prudently implement reorganization methods that enhance the quality of legal services, results in prudent expenditures of the City's money which may include the continued use of outside counsel for specialized areas of law. 3.Continue code revision project by updating obsolete portions of the City Code. 4.Accomplish the goals established by the Council Performance Review Committee for the Legal Department. The Legal Department is in the process of revising their workload and productivity measures. Ϋ New information will be included in future documents. 110 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES LEGAL ADMINISTRATION 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED General Resources$ 845,026$ 1,011,670$ 1,011,670$ 1,276,873 Cost of Service Transfer 288,996 244,680 244,680 393,600 TOTAL RESOURCES$ 1,134,022$ 1,256,350$ 1,256,350$ 1,670,473 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 818,967$ 907,325$ 907,325$ 1,388,584 Materials & Supplies 4,973 13,042 13,042 13,956 Maintenance & Repair - 300 300 1,410 Insurance 6,268 9,252 9,252 6,488 Miscellaneous 417 500 500 500 Operations 240,889 264,664 264,664 201,840 Transfers 39,315 39,647 39,647 36,075 Fixed Assets 23,193 21,620 21,620 21,620 TOTAL EXPENDITURES$ 1,134,022$ 1,256,350$ 1,256,350$ 1,670,473 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 8.008.009.0012.00 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget estimate budget reflects the The 2009-10 budget reflects the transfer of 1 FTE Utility addition of 1 FTE, Deputy City Attorney. Attorney from Water Fund, Utilities Administration division, and the addition of 2 FTE's; one Assistant City Attorney and one clerical support position. The 2009-10 budget reflects a budget reduction of $62,000, details provided in the Budget Overiew section. 111 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES PUBLIC COMMUNICATIONS OFFICE PROGRAM DESCRIPTION ThePublicCommunicationsOffice(PCO)assiststheorganizationwiththedisseminationofinformation tothepublic.ThedepartmentconductsprogramswhicharedesignedtoinformcitizensregardingCity programs,services,andissues.ThePublicCommunicationsOfficehelpstocreateandmaintaina positivepublicimageoftheCityandservesasaliaisontothemedia.Thedepartmentassists management when the Emergency Operation Center is activated. Oversight is provided regarding the Citycabletelevisionfranchiseandwebsite.Thedepartmentfacilitatesinternalcommunicationinorder tokeepemployeesinformed.Advertising,printmaterial,andpublicrelationssupportisprovidedalong with public education programs for the Utilities Department. MAJOR DEPARTMENT GOALS Improve citizen awareness, understanding, and participation in City programs, services, and issues. 1. Promote a positive public image of the organization. 2.Provide quality print, media, and communication plans/advertising production support to all City departments. Facilitate and improve internal communications to help create an informed employee work base 3. through the use of the City Limits newsletter. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 Work with Watershed Division to help fulfill the public education and involvement component for 1. the City's storm water permit. 2.Work with communicators group to create a city-wide grammar and style guide for print, Web, and cable TV. Assure cable franchise items that may arise are in compliance with Federal Communications 3. Commission (FCC) guidelines, state laws, and City ordinances. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Educational Programs & Events 38343535 Print/advertising materials produced 2. 108100105100 3.Percentage Web time support for N/A25%20%25% content managers 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES Average monthly website hits 1. 542,305623,650630,000750,000 Total cost per copy of Citizen 2. $0.81$0.87$0.95$0.95 Update 112 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES PUBLIC COMMUNICATIONS OFFICE 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED General Resources$ 209,689$ 293,742$ 293,742$ 290,887 Cost of Service Transfer 179,734 116,644 116,644 128,553 TOTAL RESOURCES$ 389,423$ 410,386$ 410,386$ 419,440 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 250,741$ 253,477$ 253,477$ 273,488 Materials & Supplies 19,888 11,700 11,700 13,820 Maintenance & Repair 8,026 200 200 - Insurance 2,993 2,867 2,867 2,059 Miscellaneous 482 - - - Operations 81,294 120,524 120,524 111,239 Transfers 25,999 21,618 21,618 18,834 TOTAL EXPENDITURES$ 389,423$ 410,386$ 410,386$ 419,440 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 3.003.003.003.00 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects no major changes. The 2009-10 budget reflects a budget reduction of $2,100, details provided in the Budget Overview section. 113 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE PROGRAMS FINANCE PROGRAM DESCRIPTION TheFinanceDepartmentiscomprisedoftheAccounting,BudgetandTreasury,andFinance Administrationdivisions.Thedepartmentisresponsibleforavarietyoffunctions.Theseinclude: accountsreceivableandpayable,payroll,cashmanagement,managingtheCity'sinvestment portfolio,debtmanagement,budgeting,andlong-rangefinancialplanningfunctions.Thedepartment producesquarterlyfinancialreports,preparestheComprehensiveAnnualFinancialReport(CAFR)and the Annual Program of Services (Budget). MAJOR DEPARTMENT GOALS Plan for the City's financial future and ensure that the City remains fiscally sound. 1. Prepare an annual operating and capital improvement program budget that includes the City's 2. plan for providing services. Provide financial information to all users in the form, the frequency, and the timeliness needed for 3. management decisions. MAJOR OBJECTIVES FOR FISCAL YEAR 2009-10 Successfully complete the C.O., G.O., and Utiltity system revenue bond issuance. 1. Begin implementation of fixed asset accounting system in JDEdwards financial software system. 2. 3.Develop strategic plan for department in cooperation with the other administrative services. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Accounts Payable documents 61,66850,00067,83674,619 processed per year 2.Payroll checks per month 3,0353,2503,2503,200 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Department budgets 110111111112 reviewed/monitored Vendor invoices processed within 30 2. 86%100%88%100% days 3.Investment return 3.7%/1.87%N/A1.63%/0.32%1.00%/0.22% achieved/benchmark rate 114 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FINANCE DEPARTMENT SUMMARY 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Williams Square Parking Fees$ 20,475$ 21,000$ 21,000$ 21,000 Cost of Service Transfer-Accounting 473,565 438,124 438,124 540,605 Cost of Service Transfer-Budget/Treasury 249,065 219,638 219,638 251,549 Cost of Service Transfer-Finance Admin 30,691 51,464 51,464 56,830 General Resources 1,431,194 1,681,457 1,608,453 2,365,801 TOTAL RESOURCES$ 2,204,990$ 2,411,683$ 2,338,679$ 3,235,785 2007-082008-092008-092009-10 EXPENDITURES BY DIVISION ACTUALBUDGETESTIMATEADOPTED Accounting$ 1,270,643$ 1,417,510$ 1,344,506$ 1,640,234 Budget and Treasury 651,760 708,159 708,159 1,291,969 Finance Administration 282,587 286,014 286,014 303,582 TOTAL EXPENDITURES$ 2,204,990$ 2,411,683$ 2,338,679$ 3,235,785 PERSONNEL BY DIVISION 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Accounting14.0015.0015.0015.00 Budget and Treasury 6.756.756.756.50 Finance Administration2.002.002.002.00 TOTAL PERSONNEL 22.7523.7523.7523.50 115 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES FINANCE DEPARTMENT SUMMARY 2007-082008-092008-092009-10 EXPENDITURES BY CLASSIFICATION ACTUALBUDGETESTIMATEADOPTED Personal Services$ 1,792,424$ 1,969,383$ 1,898,230$ 2,136,169 Materials & Supplies71,99173,39873,39880,650 Repair & Maintenance 4,670 - - 675 Insurance 18,069 21,952 21,952 16,271 Miscellaneous1,3201,3201,3201,350 Operations130,532154,662152,811846,050 Transfers185,984190,968190,968154,620 TOTAL EXPENDITURES$ 2,204,990$ 2,411,683$ 2,338,679$ 3,235,785 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects the addition of 1 FTE, The 2009-10 budget reflects the reduction of 0.25 FTE. 1 Assistant Controller in the Accounting division. full-time FTE will change to a 3/4-time FTE in the Budget and Treasury division. The 2009-10 budget reflects a budget reduction of $66,602, details provided in the Budget Overview section. 116 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADMINISTRATIVE & COMMUNITY SERVICES NON-DEPARTMENTAL 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED General Resources$ 2,703,757$ 5,380,814$ 5,180,814$ 2,354,717 Cost of Service Transfer 201,708 269,676 269,676 302,780 TOTAL RESOURCES$ 2,905,465$ 5,650,490$ 5,450,490$ 2,657,497 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Unemployment Insurance$ 20,582$ 50,000$ 50,000$ 50,000 Salary Adjustments - 2,000,000 2,000,000 - Medical Insurance 35,724 - - - Materials and Supplies 4 - - Code Supplements 2,459 10,000 10,000 10,000 Flex Benefits Plan 33,692 25,000 25,000 25,000 Refund Prior Year Revenue 35,448 - - - Chamber Contribution 80,000 80,000 80,000 78,000 City Council Contingency 2,406 - - - Campus Theatre Utilities 52,106 55,000 55,000 55,000 Fuel Contigency - 200,000 - 235,126 Compensated Absences 150,000 150,000 150,000 Contingency GASB 45 Contribution - 100,000 100,000 - Affordable Housing Grant - 15,000 15,000 - Dues and Publications 50,925 55,000 55,000 25,000 Miscellaneous 62,925 100,000 100,000 100,000 Seven Habits 8,518 - - - Tuition Reimbursement 26,074 25,000 25,000 - Civil Service Exams 32,809 40,000 40,000 - Vehicle Maintenance - - - 52,671 Special Services 151,357 130,000 130,000 171,000 Miscellaneous 15,315 59,716 59,716 59,716 Audit Expenditures 169,420 145,000 145,000 - Cost Allocation 13,328 14,000 14,000 - Collection Expense 339 35,000 35,000 - Denton County Appraisal District 374,255 376,500 376,500 - Engineering Transfer 603,771 750,000 750,000 623,125 Bank Depository 148,485 150,000 150,000 - Transfer to Capital Projects 431,090 500,000 500,000 500,000 Transfer to Water Shed Protection 100,000 100,000 100,000 103,000 Transfer to Water Fund - - - 5,000 Transfer to Solid Waste - - - 34,304 Transfer to Fleet Services Fund 124,361 137,627 137,627 Transfer to Material Mgmt 268,906 256,769 256,769 256,769 Transfer to Other Fund 33,139 - - 30,000 Transfer To Customer Service 26,777 90,878 90,878 93,786 Interest Expense 1,250 - - - TOTAL EXPENDITURES$ 2,905,465$ 5,650,490$ 5,450,490$ 2,657,497 117 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 118 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND 2009-10 The General Debt Service Fund accumulates and makes payments of principal and interest on long term Resources include an applicable portion of the Ad Valorem Tax Levy and related interest income, as well as transfers from internal service funds for their portion of the debt service payment. DEBT MANAGEMENT SUMMARY A. Debt Issuance. The City will issue debt primarily for the purpose of acquiring or constructing capital assets for the general benefit of its citizens and to allow it to fulfill its various missions as a city. Debt may be issued for the purposes of purchasing land or rights-of-way and/or improvements to land, for construction projects to provide for the general good, or for capital equipment. B. Types of Debt. 1. General Obligation Bonds (GOs). General obligation bonds will be used only to fund capital assets of the general government and are backed by the full faith and credit of the City and its ad valorem tax authority. They are not to be used to fund operating needs of the City. General obligation bonds must be authorized by a vote of the citizens of the City of Denton. 2. Revenue Bonds (RBs). Revenue bonds will be issued to provide for the capital needs of any activities where the capital requirements are necessary for continuation or expansion of a service which produces revenue and for which the asset may reasonably be expected to provide for a income stream to fund the debt service requirements. 3. Certificates of Obligation (COs). Certificates of obligation may be issued to: Finance permanent improvements and land acquisition, the need for which arose between bond elections Finance costs associated with capital project overruns Acquire equipment/vehicles Leverage grant funding Renovate, acquire, construct facilities and facility improvements Construct street improvements Provide funding for master plans/studies Address necessary life safety needs In accordance with state law, a resolution authorizing publication of notice of intent to issue certificates of obligation shall be presented for the consideration of the City Council. The notice of intent shall be published in a newspaper of general circulation in the City once a week for two consecutive weeks with the first publication to be at least fifteen (15) days prior to the sale date. Certificates of obligation may be backed by a tax pledge under certain circumstances as defined by law. They may also be backed by a combination of tax and revenue pledge eligible under state law. Some revenues are restricted as to the uses for which they may be pledged. Electric, Water, Wastewater, and Solid Waste revenues may be 119 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES pledged without limit for Electric, Water, Wastewater, and Solid Waste purposes but may only be pledged up to $10,000 for non-utility system purposes. The life of the obligation will not exceed the estimated useful life of the projects financed. 4. Method of Sale. The City will use a competitive bidding process in the sale of bonds unless the nature of the issue warrants a negotiated bid. In situations where a competitive bidding process is not elected, the City will present the reasons why, and will actively participate with the financial advisor in the selection of the underwriter or direct purchaser. 5. Bidding Parameters. The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include: Limits between lowest and highest coupons Coupon requirements relative to the yield curve Method of underwriter compensation, discount or premium coupons Use of true interest cost (TIC) versus net interest cost (NIC) Use of bond insurance Deep discount bonds Variable rate bonds Call provisions C. Analysis of Financing Alternatives. Staff will explore alternatives to the issuance of debt for capital acquisitions and construction projects. These alternatives will include, but not be limited to: 1) grants in aid, 2) use of reserves, 3) use of current revenues, 4) contributions from developers and others, 5) leases, and 6) impact fees. D. Disclosure. Full disclosure of operations will be made to the bond rating agencies and other depositories of financial information including the Electronic Municipal Market Access (EMMA) System, as well as the Texas Municipal Advisory Council (State Information Depository) as required by the Securities and Exchange Commission (SEC) Rule 15c2-12. E. Rating Agency Communication. The City staff will seek to maintain and improve its current bond rating so its borrowing costs are reduced to a minimum and its access to credit preserved. The City staff, with the assistance of financial advisors and bond counsel, will prepare the necessary materials for presentation to the rating agencies, will aid in the production of Official Statements, and will take responsibility for the accuracy of all financial information released. F. Federal Requirements. The City will maintain procedures to comply with arbitrage rebate and other federal requirements. G. Debt Limit. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Denton's adopted rate of $0.66652 per $100 valuation falls well below this limit. H. Bond Ratings. Denton's bonds currently have the following ratings: Moody's Standard & Poor's General Obligation Bonds Aa3 AA Revenue Bonds A1 A+ These ratings directly affect the cost of debt. The City's policies are focused on issues which maintain high bond ratings and keep debt costs reasonable. 120 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AD VALOREM TAX DISTRIBUTION BETWEEN DEBT SERVICE AND OPERATIONS AND MAINTENANCE υЍЎͲЉЉЉͲЉЉЉυЍЎͲЉЉЉͲЉЉЉ υЍЉͲЉЉЉͲЉЉЉυЍЉͲЉЉЉͲЉЉЉ υЌЎͲЉЉЉͲЉЉЉυЌЎͲЉЉЉͲЉЉЉ υЌЉͲЉЉЉͲЉЉЉυЌЉͲЉЉЉͲЉЉЉ υЋЎͲЉЉЉͲЉЉЉυЋЎͲЉЉЉͲЉЉЉ υЋЉͲЉЉЉͲЉЉЉυЋЉͲЉЉЉͲЉЉЉ υЊЎͲЉЉЉͲЉЉЉυЊЎͲЉЉЉͲЉЉЉ υЊЉͲЉЉЉͲЉЉЉυЊЉͲЉЉЉͲЉЉЉ υЎͲЉЉЉͲЉЉЉυЎͲЉЉЉͲЉЉЉ υυ hƦĻƩğƷźƚƓƭεağźƓƷĻƓğƓĭĻ5ĻĬƷ{ĻƩǝźĭĻ 121 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Ad Valorem Taxes$ 13,426,230$ 13,769,898$ 13,769,898$ 13,849,894 Transfers In 4,517,630 4,588,030 4,588,030 4,552,038 TOTAL REVENUES$ 17,943,860$ 18,357,928$ 18,357,928$ 18,401,932 Use of Reserves - 274,713 274,713 TOTAL RESOURCES$ 17,943,860$ 18,632,641$ 18,632,641$ 18,401,932 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Debt Service$ 17,166,902$ 18,632,641$ 18,632,641$ 17,985,687 TOTAL EXPENDITURES$ 17,166,902$ 18,632,641$ 18,632,641$ 17,985,687 122 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 123 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2009 General DebtGeneral Debt YearPrincipalInterestTotal 2009-10$ 11,855,000$ 6,130,687$ 17,985,687 2010-11 11,770,000 5,535,509 17,305,509 2011-12 11,195,000 5,033,925 16,228,925 2012-13 10,305,000 4,577,176 14,882,176 2013-14 9,295,000 4,164,614 13,459,614 2014-15 9,455,000 3,767,693 13,222,693 2015-16 9,170,000 3,368,778 12,538,778 2016-17 8,890,000 2,975,558 11,865,558 2017-18 8,435,000 2,583,982 11,018,982 2018-19 7,735,000 2,206,959 9,941,959 2019-20 7,300,000 1,850,621 9,150,621 2020-21 7,260,000 1,513,315 8,773,315 2021-22 6,580,000 1,200,483 7,780,483 2022-23 5,290,000 926,549 6,216,549 2023-24 4,990,000 684,910 5,674,910 2024-25 4,140,000 470,656 4,610,656 2025-26 3,585,000 288,963 3,873,963 2026-27 2,945,000 133,602 3,078,602 2027-28 1,385,000 31,694 1,416,694 TOTAL$ 141,580,000$ 47,445,673$ 189,025,673 124 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND PRINCIPAL/INTEREST DEBT REQUIREMENTS 2010-2028 $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 '10'11'12'13'14'15'16'17'18'19'20'21'22'23'24'25'26'27'28 INTERESTPRINCIPAL 125 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS 2009-10 IssueIssue DateFinal MaturityCoupon Rate* 2001General Obligation04-20-0102-15-20214.50 to 5.50 2001Certificates of Obligation 04-20-0102-15-20214.25 to 5.25 2002General Obligation03-21-0202-15-20225.00 to 5.25 2002Certificates of Obligation 03-21-0202-15-20224.50 to 5.25 2003General Obligation Ref & Imp03-14-0302-15-20233.00 to 4.75 2003Certificates of Obligation 03-14-0302-15-20232.10 to 5.07 2004General Obligation Refunding12-10-0402-15-20202.50 to 5.00 Certificates of Obligation 200405-04-0402-15-20242.00 to 5.00 2005General Obligation05-25-0502-15-20253.00 to 5.00 2005Certificates of Obligation 05-15-0502-15-20253.00 to 4.37 2006General Obligation07-07-0602-15-20264.25 to 5.00 2006Certificates of Obligation 07-07-0602-15-20264.00 to 4.75 2007General Obligation07-17-0702-15-20274.00 to 5.00 2007Certificates of Obligation 07-17-0702-15-20274.00 to 5.00 General Obligation Refunding 200709-17-0702-15-20224.00 to 5.00 2007ACertificates of Obligation10-01-0702-15-20274.00 to 5.00 2008General Obligation08-19-0802-15-20284.00 to 4.75 2008Certificates of Obligation 08-19-0802-15-20283.00 to 4.63 2009General Obligation Refunding04-01-0902-15-20163.00 to 5.00 * Actual yields on bonds may differ from stated coupons. 126 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS 2009-10 Original Amount NetAmount Principal & Interest Requirements for 2009-10 Amount of RefundedOutstanding of IssueIssues10/01/09Principal InterestTOTAL $ 14,245,000$ 8,525,000$ 2,845,000 $ 710,000$ 118,281$ 828,281 12,120,000 10,035,000 1,710,000 590,000 66,364 656,364 12,075,000 5,585,000 2,875,000 515,000 133,675 648,675 12,590,000 8,030,000 2,750,000 595,000 113,828 708,828 8,080,000 8,080,000 3,660,000 265,000 149,828 414,828 7,405,000 7,405,000 3,875,000 495,000 150,430 645,430 9,410,000 9,410,000 7,290,000 775,000 308,037 1,083,037 14,000,000 14,000,000 11,345,000 545,000 516,283 1,061,283 5,000,000 5,000,000 4,380,000 190,000 187,450 377,450 7,145,000 7,145,000 4,715,000 680,000 178,944 858,944 3,695,000 3,695,000 3,350,000 130,000 157,669 287,669 12,665,000 12,665,000 9,440,000 1,190,000 398,496 1,588,496 15,925,000 15,925,000 14,940,000 555,000 691,775 1,246,775 11,445,000 11,445,000 9,465,000 1,080,000 427,617 1,507,617 28,270,000 28,270,000 27,785,000 75,000 1,223,375 1,298,375 7,065,000 7,065,000 6,850,000 225,000 304,710 529,710 7,300,000 7,300,000 7,075,000 235,000 314,176 549,176 10,685,000 10,685,000 9,705,000 1,030,000 333,681 1,363,681 7,525,000 7,525,000 7,525,000 1,975,000 356,068 2,331,068 TOTAL$ 141,580,000 $ 11,855,000$ 6,130,687$ 17,985,687 127 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 128 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES UTILITIES - ELECTRIC FUND DENTON MUNICIPAL ELECTRIC PROGRAM DESCRIPTION TheElectricDepartmentprovidescompetitiveandreliableelectricserviceforthecitizensofDenton andgeneralmanagementofDentonMunicipalElectric(DME)operations.Thesefacilitiesand operationsincludePowerSupplyAdministration,ElectricWholesalePower,ElectricOperations& Maintenance,ElectricSystemsOperations,ElectricDistribution,ElectricSubstations,General OperationsAdministration,Engineering/GIS,ElectricMetering,ElectricCommunicationsand Community Relations. MAJOR DEPARTMENT GOALS 1.Maintain competitive position with other adjoining electric utilities while ensuring that the electric system has the capability to provide reliable electric service for the present and future customers. 2.Establish policies and systems to allow quick response and timely actions to improve DME's long term success. 3.Improve operational efficiency through implementation of Navigate Study recommendations, teamwork, automation, and state-of-the-art technology. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Acquire cost-effective power resources to serve customers which will minimize risk of a potentially volatile nodal market. 2.Improve image of DME. 3.Develop useful benchmarks for use in improving competitiveness of all areas of the Electric Utility. 4.Oversee development of innovative energy conservation customer programs. 5.Work with accounting to implement a fixed asset accounting system and develop standard financial reports and systems that will streamline accounting records. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Total O&M exp/customers $ 2,933 $ 3,569 $ 2,436 $ 2,855 2.Annual GWH net to system 1,3301,3531,3531,378 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 363368368365 Customer/employee 1. 2.Average Annual Residential Rate for 10.34 10.76 10.33 10.53 1000 KWH 129 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ELECTRIC FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Operating Revenues$ 135,971,341$ 165,570,050$ 133,925,488$ 141,041,524 Non-Operating Revenues 1,917,570 3,000,000 2,300,000 1,609,047 Use of Reserves 50,873,797- - 8,501,799 TOTAL RESOURCES$ 137,888,911$ 219,443,847$ 136,225,488$ 151,152,370 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Fuel & Purchased Power$ 106,044,401$ 129,877,319$ 92,386,957$ 103,683,046 Operation & Maintenance 16,520,762 19,987,112 20,548,851 20,928,707 Return on Investment 4,095,628 4,103,456 4,057,576 4,013,610 Franchise Fee 4,691,451 4,689,664 4,637,229 5,733,729 Non-Operating Expenditures 9,279,587 10,481,694 10,476,694 12,769,499 Use of Reserves 50,304,602- - - TOTAL EXPENDITURES$ 140,631,829$ 219,443,847$ 132,107,307$ 147,128,591 PERSONNELPERSONNEL2007082007-082008-092008-092009-10200809200809200910 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 117.50 125.00 125.00 129.50 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget includes the addition of 1 FTE, a The 2009-10 budget reflects the addition of 4.5 FTE's for Substation Relay Technician, the conversion of a part-operator/dispatcher positions to meet NERC/ERCOT time marketing intern to a full-time Energy Program requirements. Specialist (0.5 FTE) and the transfer of 3 FTE's from the Water Fund to the Safety and Training division. This format of this budget is being used to provide financial information in a manner that is commensurate to what is publicly available from the other municipal utilities and investor-owned utilities operating in Texas. 130 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ELECTRIC FUND RESOURCES & EXPENDITURES RESOURCES $151,152,370 Use of Reserves Non-Operating 5.6% Revenues 1.1% Operating Revenues 93.3% EXPENDITURES $147,128,591 Non-Operating Franchise Fee Expenditures 3.9% 8.7% Return on Investment 2.7% Operation & Maintenance 14.2% Fuel & Purchased Power 70.5% 131 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 132 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES UTILITIES-WATER FUND WATER DEPARTMENT SUMMARY PROGRAM DESCRIPTION TheprimaryfunctionoftheWaterUtilityistoproduce,distribute,andmeterpotablewaterfortheCity ofDenton.Thetreatedwatermustmeetorexceedallstateandfederalregulations.Other responsibilitiesincludewatersystemcapitalimprovementplanning,developmentcoordinationand liaisonwithlocal,state,andfederalregulatoryauthorities.ThisFundalsoincludesUtilitiesAdministration, Engineering, Public Works Inspection and Customer Service Divisions. MAJOR DEPARTMENT GOALS 1. Maintain the provision of uninterrupted water service to customers at the lowest price. 2.Continue to meet or exceed all state, federal and EPA water quality standards. Management of existing and future water resources. 3. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Implement upgrades to the Lake Lewisville Water Treatment Plant. Continue to maintain 532 miles of water mains 2. 3.Implement a water reuse strategy to extend water supplies. 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Finished water (1,000 gallons) 6,582,1517,120,4217,120,4217,343,142 2.New Water Meters Installed 400400 7921,000 3.Water mains replaced (feet) 17,73322,75019,35021,350 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Average residential cost per 1000 gallons $4.06$4.06$4.02$4.02 2.Average monthly residential cost per customer $37.97$39.74$41.00$41.31 3.Average cost per main break and $1,950$1,679$1,750$2,150 service repair 133 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Operating$ 996,186$ 1,622,813$ 1,413,760$ 905,440 Water Sales Residential 11,645,602 13,002,214 12,860,844 13,257,007 Water Sales Commercial 11,062,674 12,213,265 12,121,293 12,381,347 Water for Resale 720,660 413,744 830,697 626,379 Other Water 832,273 680,254 790,534 648,202 Public Works Fees & Permits - - 423,540 407,900 Engineering Fees & Permits 438,559 407,130 7,500 6,000 Engineering Charges 2,222,837 2,671,165 1,965,824 1,933,341 Public Works Charges - - 393,488 275,000 Cost of Service - General Fund 30,777 167,836 90,793 123,786 Cost of Service - Electric 2,098,866 2,400,203 2,244,128 2,172,890 Cost of Service - Wastewater 822,986 654,738 607,365 774,939 Cost of Service - Solid Waste 1,060,037 868,906 809,339 875,844 Other Transfers 653,523 - 844,476 1,020,300 Impact Fee Revenues 3,500,050 3,700,000 2,700,000 2,500,000 TOTAL REVENUES$ 36,085,030$ 38,802,268$ 38,103,581$ 37,908,375 Use of Reserves 1,607,554 2,700,000 8,187,810 TOTAL RESOURCES$ 37,692,584$ 41,502,268$ 38,103,581$ 46,096,185 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Water Administration$ 1,094,166$ 2,130,512$ 1,505,831$ 1,987,802 Water Production 5,580,122 7,092,207 6,006,860 13,614,806 Water Distribution 6,448,410 4,754,573 4,689,578 4,608,124 Water Metering 1,480,763 1,666,174 1,637,504 1,765,022 (1) Water Engineering 2,661,395 3,078,295 1,973,324 1,939,342 (3) Public Works Inspections - - 817,028 682,902 Water Laboratory 326,193 376,663 376,699 379,011 Utilities Administration 910,997 815,969 661,678 897,443 Customer Service 3,646,216 4,013,361 3,775,087 3,882,351 (2) Safety & Training 366,656 - - - Miscellaneous 15,177,666 17,221,891 16,565,227 16,339,382 TOTAL EXPENDITURES$ 37,692,584$ 41,149,645$ 38,008,816$ 46,096,185 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Water Administration 9.50 10.00 10.00 9.00 Water Production 29.50 31.00 31.00 31.00 Water Distribution 22.00 22.00 22.00 22.00 Water Metering 13.50 13.50 13.50 13.50 Water Engineering 31.00 31.00 21.50 21.50 (3) Public Works Inspections - - 9.50 9.50 Water Laboratory 4.00 4.00 4.00 4.00 Utilities Administration 9.00 7.00 7.00 7.00 Customer Service 41.50 42.00 42.00 40.50 Safety & Training 3.00 - - - TOTAL PERSONNEL 163.00 160.50 160.50 158.00 (1) Funding for the General Fund supported Engineering functions are budgeted in the Water Fund. (2) Safety & Training was transferred to the Electric Fund beginning 2008-09. (3) Public Works Inspections was transferred from Engineering beginning in FY 2008-09. 134 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER FUND RESOURCES & EXPENDITURES RESOURCES $46,096,185 Cost of Service Public Works Other Transfers Transfers Engineering Fees & Permits2.2% 8.5% Charges 1.5% 4.2% Impact Fee Other Water Revenues 1.4% 5.4% Water for Resale 1.3% Use of Reserves 17.8% Water Sales Commercial 26.9% Water Sales Interest Residential Operating 28.8% 2.0% EXPENDITURES $46,096,185 Purchased Power 4.3% Transfer to Capital Personal Projects Services 22.8% 21.7% Materials & Supplies 4.3% Cost of Service Transfers 7.0% Maintenance & Repair Debt Service 2.3% 26.7% Return on Investment 2.0% Franchise Fee 2.9% Operations 5.4% Miscellaneous 0.6% 135 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER FUND EXPENDITURES BY CLASSIFICATION 2009-10 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Purchased Power$ 1,380,659$ 1,988,895$ 1,600,500$ 1,866,300 Purchased Water 70,111 73,200 98,674 91,500 Personal Services 9,617,902 10,320,434 9,236,100 10,012,824 Materials & Supplies 1,561,212 2,243,093 1,827,594 1,974,992 Maintenance & Repair 707,479 1,085,085 1,050,810 1,059,534 Insurance 288,282 257,888 249,703 201,811 Return on Investment 835,203 919,049 929,335 940,170 Franchise Fee 954,517 1,050,341 1,062,097 1,332,919 Miscellaneous 47,795 90,702 71,751 79,218 Operations 1,449,118 4,447,248 2,412,079 2,508,432 Debt Service 11,939,387 11,458,142 12,251,921 12,285,347 Cost of Service - General Fund 1,210,408 1,358,575 1,278,652 1,278,226 Cost of Service - Electric Fund 477,068 533,895 1,048,470 553,762 Cost of Service - Other - - - 100,000 Cost of Service - Wastewater 251,953 254,472 - 115,658 Cost of Service - Fleet Services 36,840 28,569 28,237 25,584 Cost of Service - Technology 837,098 844,868 845,200 878,482 Cost of Service - Risk Retention 109,863 113,159 - 113,159 Cost of Service- Safety & Training - 90,365 - 92,347 Cost of Service - Materials Mgmt 64,561 75,395 32,156 77,657 Transfer to Capital Projects 5,853,128 3,916,270 3,985,537 10,508,263 TOTAL EXPENDITURES$ 37,692,584$ 41,149,645$ 38,008,816$ 46,096,185 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 Utilities Administration budget reflects the The 2009-10 Water Administration budget reflects the transfer of the Utilities Assistant City Manager and transfer of 1 FTE to the Wastewater department. Executive Assistant to the City Manager's Office. The 2008-09 Water Production budget reflects the The 2009-10 Utilities Administration budget reflects the addition of 1FTE Operator position and a 0.50 FTE transfer of 1FTE Utility Attorney to the Legal Department temporary seasonal maintenance position.and 1 FTE transferred in from the Wastewater Administration department. The 2008-09 budget reflects the new Public Works Inspections division which was created and removed The 2009-10 Customer Service budget reflects the from Engineering; 9.5 FTEs were transferred to Public decrease of 1.5 FTEs, the eliminated positions were Works Inspections. unfilled temporary/seasonal positions. The 2008-09 Customer Service budget reflects the increase of 0.5 FTE for City Hall in the Mall staffing needs. The 2008-09 budget reflects the transfer of the Safety and Training budget to the Electric Fund. 136 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2009 YEARPRINCIPALINTERESTTOTAL 2009-10$ 6,275,000$ 6,010,347$ 12,285,347 2010-11 6,005,000 5,709,253 11,714,253 2011-12 6,250,000 5,415,861 11,665,861 2012-13 6,925,000 5,100,898 12,025,898 2013-14 7,260,000 4,759,724 12,019,724 2014-15 7,620,000 4,396,730 12,016,730 2015-16 7,945,000 4,015,024 11,960,024 2016-17 8,355,000 3,609,318 11,964,318 2017-18 8,655,000 3,189,759 11,844,759 2018-19 9,110,000 2,761,345 11,871,345 2019-20 9,570,000 2,312,539 11,882,539 2020-21 8,195,000 1,884,101 10,079,101 2021-22 7,045,000 1,510,075 8,555,075 2022-23 4,860,000 1,219,834 6,079,834 2023-24 5,120,000 985,541 6,105,541 2024-25 5,375,000 739,372 6,114,372 2025-26 3,165,000 543,613 3,708,613 2026-27 3,305,000 403,088 3,708,088 2027-28 2,690,000 273,413 2,963,413 2028-29 2,475,000 162,456 2,637,456 2029-30 2,585,000 54,931 2,639,931 TOTAL$ 128,785,000$ 55,057,222$ 183,842,222 137 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER UTILITES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2009-10 Final Interest IssueIssue DateMaturityRate 1998-AUtility System Refunding07-07-9812-01-20294.65 to 6.65 1998-BUtility System Refunding03-10-9812-01-20144.00 to 5.00 2000AUtility System Revenue04-25-0009-30-20204.64 to 6.16 2001Utility System Revenue04-17-0112-01-20204.00 to 5.40 2002AUtility System Revenue03-28-0212-01-20214.25 to 5.25 2003Utility System Revenue & Refunding03-28-0312-01-20223.62 to 5.62 2004Utility System Refunding09-07-0412-01-20242.00 to 5.25 2005Utility System Refunding05-15-0512-01-20233.00 to 5.00 2007Utility System Refunding02-28-0712-01-20294.00 to 5.00 2007AUtility System Revenue07-17-0712-01-20264.00 to 5.00 2008Utility System Revenue08-19-0812-01-20283.50 to 5.00 Capital Improvements in the Utility System are partially funded through the sale of bonds. The debt above represents consolidation of prior issues and funding for future growth. The Utility System - Electric, Water, and Wastewater - is currently expanding to accommodate the needs of the community and surrounding area which are also dependent upon the system. 138 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WATER UTILITES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2009-10 Original AmountPrinicipal & Interest Requirements for 2009-10 Amount ofOutstanding Issue10/1/2009PrincipalInterestTotal $ 36,795,000$ 1,965,000$ 950,000$ 70,300$ 1,020,300 1,765,546 690,000 325,000 25,320 350,320 22,705,000 4,565,000 1,050,000 216,100 1,266,100 24,210,000 7,170,000 1,655,000 319,001 1,974,001 31,030,000 23,380,000 1,305,000 1,138,038 2,443,038 5,845,000 1,120,000 345,000 42,563 387,563 23,985,000 23,085,000 80,000 1,155,000 1,235,000 27,215,000 27,185,000 10,000 1,345,462 1,355,462 26,730,000 26,565,000 90,000 1,115,844 1,205,844 9,690,000 9,030,000 325,000 413,050 738,050 4,205,000 4,030,000 140,000 169,669 309,669 TOTAL$ 6,275,000$ 6,010,347$ 12,285,347 139 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 140 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES UTILITIES-WASTEWATER FUND WASTEWATER DEPARTMENT SUMMARY PROGRAM DESCRIPTION TheWastewaterFundprovidesthecitizensofDentonasafeandenvironmentallyresponsiblemeansof recyclingwastewater.Thisserviceincludesdivisionsofwastewatercollection,waterreclamation, laboratory,pretreatment,effluentreuseprogramandcompostingoperation.Otherresponsibilities includewastewatersystemcapitalimprovementplanning,grantadministration,andfinancialreporting. ThisFundalsoincludesdrainageoperationsandmaintenance,streetsweeping,floodplain management, drainage engineering and Watershed Protection program. MAJOR DEPARTMENT GOALS 1.Continue to maintain over 479 miles of wastewater collector and interceptor lines, 27 lift stations and force mains, and two treatment plants in optimum condition in order to meet or exceed all regulatory compliance permits and critera, and to protect both public health and the environment. Plan, design, and develop wastewater infrastructure to meet both growth and replacement needs 2. by using various models and operational data. 3.Minimize flooding and associated property damage through proper maintenance and operation of the City's drainage system, and by implementing the drainage capital improvement program. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 Meet or exceed all regulatory and permit compliance criteria for operating two water reclamation 1. plants, the collection system, effluent water reuse system, and composting operation. 2.Implement the construction of the Pecan Creek Interceptor phase I and II capital projects. Construct the Cooper Creek detention ponds and associated drainage improvements per CIP. 3. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES Wastewater processed through 1. 5.4175.5275.4735.645 plant 2.Wastewater Customers/full-time 439458441442 equivalent (FTE) 3.Dyno products produced (CY) 54,41857,13457,00059,000 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES Cost/million gallons$3,534 $3,675 $3,634 $3,437 1. 2.Cost/customer$664 $672 $693 $657 Averge cost per curb mile swept$60 $55 $60 $65 3. 141 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESRESOURCESACTUALACTUALBUDGETBUDGETESTIMATEESTIMATEADOPTEDADOPTED Interest Operating$ 381,527$ 665,607$ 513,410$ 381,399 Wastewater Residential 7,596,282 7,888,460 7,717,806 7,864,984 Wastewater Commercial 7,999,919 8,759,941 8,455,899 8,492,980 Wastewater Effluent Irrigation 139,677 244,409 244,409 244,408 Wastewater Wholesale 707,326 560,047 465,168 469,790 Other Wastewater 1,069,445 982,129 1,098,629 1,111,929 Drainage Fees 3,864,403 3,900,473 3,921,000 3,962,222 Transfer In - Other 357,004 354,472 354,472 218,658 Impact Fee Revenues 1,500,000 1,150,000 1,150,000 800,000 TOTAL REVENUES$ 23,615,583$ 24,505,538$ 23,920,793$ 23,546,370 Use of Reserves - 1,175,000 81,099 1,007,323 TOTAL RESOURCES$ 23,615,583$ 25,680,538$ 24,001,892$ 24,553,693 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Wastewater Administration$ 896,135$ 1,827,505$ 1,344,497$ 1,529,901 Water Reclamation 3,330,052 3,495,308 3,389,259 3,663,438 Wastewater Collection 3,676,517 4,789,069 4,194,562 3,852,826 Beneficial ReuseBeneficial Reuse 10612711,061,271 10582941,058,294 10768461,076,846 10926961,092,696 Wastewater Laboratory 466,182 492,129 492,129 502,399 Industrial Pretreatment 542,551 672,555 670,555 623,039 Drainage 2,147,994 2,019,814 2,007,608 2,090,513 Watershed Protection 432,699 459,490 456,730 571,025 Drainage Miscellaneous 1,426,163 1,681,179 1,660,102 1,620,114 Miscellaneous 8,629,651 8,757,059 8,709,604 9,007,742 TOTAL EXPENDITURESTOTAL EXPENDITURES$ $ 22609215$ $ 25252402$ $ 24001892$ $ 24553693 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Wastewater Administration 6.50 8.50 8.50 8.50 Water Reclamation 20.50 20.50 20.50 21.00 Wastewater Collection 19.00 19.00 19.00 20.00 Beneficial Reuse 6.75 6.75 6.75 6.75 Wastewater Laboratory 4.00 4.00 4.00 4.00 Industrial Pretreatment 6.50 6.50 5.50 5.50 Drainage 16.00 16.00 16.00 16.00 Watershed Protection 3.62 3.62 4.62 4.62 TTOTAL PERSONNELOTALPERSONNEL 8822.87.87 8844.87.87 8844.87.87 86.3786.37 142 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER FUND RESOURCES & EXPENDITURES RESOURCES $24,553,693 Impact Fee Use of Interest RevenuesReserves Operating 3.3%4.1% 1.6% Transfer In -Other 0.9% Drainage Wastewater Fees Residential 16.1% Other 32.0% Wastewater 4.5% Wastewater Wastewater Commercial Wholesale 34.6% 1.9% Wastewater Effluent Irrigation 1.0% EXPENDITURES $24,553,693 Transfer for Capital Purchased Power Projects 3.4% 9.0% Cost of Service Transfers 9.2% Personal Services 23.6% Materials & Debt Service Supplies 28.8% 3.2% Operations 9.6% Maintenance & Repair 5.2% Miscellaneous 0.6% Fixed Assets Return on 1.1% Franchise Fee Investment 3.7%2.6% 143 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER FUND EXPENDITURES BY CLASSIFICATION 2009-10 2007-082008-092008-092009-10 EXPENDITURESEXPENDITURESACTUALACTUALBUDGETBUDGETESTIMATEESTIMATEADOPTEDADOPTED Purchased Power$ 764,900$ 800,000$ 782,000$ 825,000 Personal Services 5,029,041 5,667,029 5,531,700 5,779,695 Materials & Supplies 655,139 747,174 689,233 773,001 Maintenance & Repair 831,653 1,241,469 1,205,247 1,270,454 Insurance 108,277 110,545 110,545 112,615 Miscellaneous 35,859 43,789 43,664 43,934 OtiOperations 1751598 2405632 1923887 2345351 Fixed Assets43,825300,00020,000289,400 Return on Investment 599,832 638,825 622,968 630,044 Franchise Fee 685,521 730,086 711,963 900,063 Debt Service 6,736,688 6,610,981 6,610,981 6,525,426 General Obligation Debt Service280,057 547,151 540,152 529,675 Cost of Service - General Fund 519,262 691,326 677,815 693,251 Cost of Service - Fleet Services 30,544 34,528 34,196 33,696 Cost of Service - Technology 257,282 275,276 275,608 360,966 Cost of Service - Materials Mgmt 37,627 62,079 62,079 63,942 Transfer to Electric Fund 234,590 249,424 249,424 257,132 (1) Cost of Service - Utilities Admin 194,944 161,432 157,061 291,277 (1) Cost of Service-Customer Service 552,317 493,305 486,395 483,662 (1) Cost of Service-Safety & Training yg 7575,725,725 9090,785,785 9090,785,785 9292,347,347 Cost of Service - Risk Retention 58,369 59,672 59,672 59,672 Transfer for Capital Projects 3,126,165 3,291,894 3,116,517 2,193,090 TOTAL EXPENDITURES$ 22,609,215$ 25,252,402$ 24,001,892$ 24,553,693 MAJOR BUDGET ITEMSMAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 Wastewater Administration budget includes The 2009-10 Wastewater Administration budget reflects the addition of 1 FTE temporary Water Utility Analyst and the transfer of 1 FTE to Utility Administration in the Water a 0.5 FTE intern technician was transferred from the Fund. Water Fund. The 2009-10 Water Reclamation budget reflects the The 2008-09 Watershed Protection budget estimate addition of 0.5 FTE. reflects the transfer of 1FTE from the Industrial reflects the transfer of 1FTE from the Industrial Pretreatment division . The 2009-10 Wastewater Collection budget reflects the addition of 1 FTE. (1) (1) These divisions are found in the Water Fund. 144 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES DRAINAGE RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Operating$ -$ - $ -$ 160,010 Drainage Fees 3,864,403 3,900,473 3,921,000 3,962,222 Transfer In - Other 100,000 - - 103,000 TOTAL RESOURCES$ 3,964,403$ 3,900,473$ 3,921,000$ 4,225,232 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Drainage$ 2,147,994$ 2,019,814$ 2,007,608$ 2,090,513 Watershed Protection 432,699 459,490 456,730 571,025 Drainage Miscellaneous 1,426,163 1,681,179 1,660,102 1,620,114 TOTAL EXPENDITURES$ 4,006,856$ 4,160,483$ 4,124,440$ 4,281,652 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Drainage 16.00 16.00 16.00 16.00 Watershed Protection 3.62 3.62 4.62 4.62 TOTAL PERSONNEL 19.62 19.62 20.62 20.62 2007-082008-092008-092009-10 EXPENDITURES BY CLASSIFICATIONACTUALBUDGETESTIMATE ADOPTED Personal Services$ 1,073,849$ 1,067,926$ 1,074,597$ 1,212,397 Materials & Supplies 66,485 109,210 93,300 100,450 Maintenance & Repair 92,138 216,468 206,368 154,792 Insurance 14,114 13,657 13,657 13,495 Miscellaneous 1,700 2,647 2,647 2,740 Operations 455,557 442,541 470,000 501,008 Fixed Assets 19,278 - - 8,000 Debt Service 762,349 758,430 758,430 758,869 General Obligation Debt Service 280,057 547,151 540,152 529,675 Cost of Service - General Fund 121,512 172,333 169,454 117,023 Cost of Service - Fleet Services 11,288 11,288 11,288 9,672 Cost of Service - Technology 60,855 79,328 79,328 76,994 Cost of Service - Materials Mgmt 13,689 6,823 6,823 7,028 Cost of Service - Utilities Admin 43,446 39,058 34,687 52,430 Cost of Service-Customer Service 167,732 116,911 110,001 114,183 Cost of Service-Safety & Training 9,049 10,849 10,849 11,035 Cost of Service - Risk Retention 13,614 14,022 14,022 14,022 Transfer for Capital Projects 800,144 551,841 528,837 597,839 TOTAL EXPENDITURES$ 4,006,856$ 4,160,483$ 4,124,440$ 4,281,652 (1) MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 Watershed Protection budget estimate The 2009-10 budget reflects no major changes. reflects the transfer of 1FTE from the Industrial Pretreatment division . (1) NOTE: The Drainage operating funds are a component of the Wastewater Fund. 145 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 146 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2009 YEARPRINCIPALINTERESTTOTAL 2009-10$ 4,182,657$ 2,342,769$ 6,525,426 2010-11 3,805,350 2,139,014 5,944,364 2011-12 4,028,074 1,950,175 5,978,249 2012-13 3,809,368 1,767,198 5,576,566 2013-14 3,984,652 1,585,335 5,569,987 2014-15 3,853,295 1,401,432 5,254,727 2015-16 3,879,130 1,216,927 5,096,057 2016-17 4,083,273 1,024,366 5,107,639 2017-18 4,200,414 827,659 5,028,073 2018-19 4,220,439 630,685 4,851,124 2019-20 4,438,710 426,916 4,865,626 2020-21 3,125,107 249,589 3,374,696 2021-22 2,528,454 116,809 2,645,263 2022-23 1,257,084 28,284 1,285,368 TOTAL$ 51,396,007$ 15,707,158$ 67,103,165 147 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER UTILITES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2009-10 Final Interest IssueIssue DateMaturityRate 1998Utility System Revenue03-15-9812-01-20174.30 to 6.30 1998-BUtility System Refunding03-10-9812-01-20144.00 to 5.00 2000-AUtility System Revenue04-25-0009-30-20204.64 to 6.16 2001Utility System Revenue04-17-0112-01-20204.00 to 5.40 2002-AUtility System Revenue03-28-0212-01-20214.25 to 5.25 2003Utility System Refunding & Revenue03-28-0312-01-20223.62 to 5.62 2004Utility System Refunding09-07-0406-01-20142.00 to 5.25 2005Utility System Refunding05-15-0512-01-20233.00 to 5.00 2007Utility System Refunding02-28-0712-01-20294.00 to 5.00 Capital Improvements in the Utility System are partially funded through the sale of bonds. The debt above represents consolidation of prior issues and funding for future growth. The Utility System - Electric, Water, and Wastewater - is currently expanding to accommodate the needs of the community and surrounding area which are also dependent upon the system. 148 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES WASTEWATER UTILITES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2009-10 Original AmountPrinicipal & Interest Requirements for 2009-10 Amount ofOutstanding Issue10/1/2009PrincipalInterestTotal $ 3,863,738 $ 380,000$ 190,000$ 13,300$ 203,300 3,167,283 1,255,000 580,000 46,320 626,320 18,740,000 3,775,000 870,000 178,663 1,048,663 13,995,000 4,550,000 1,130,000 200,181 1,330,181 17,120,000 12,890,000 720,000 627,419 1,347,419 18,151,142 12,776,006 662,657 531,111 1,193,768 865,000 630,000 - 28,350 28,350 10,165,000 10,140,000 10,000 506,525 516,525 5,030,000 5,000,000 20,000 210,900 230,900 TOTAL$ 4,182,657$ 2,342,769$ 6,525,426 149 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 150 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES UTILITIES - SOLID WASTE FUND SOLID WASTE DEPARTMENT SUMMARY PROGRAM DESCRIPTION TheprimaryfunctionoftheSolidWasteDepartmentistoprotectthepublichealthandtheenvironment throughthecollectionofresidential,commercial,industrial,andinstitutionalwastes,andeitherdispose ofcollectedmaterialsinthelandfill,ordivertsalvageablematerials(yardwaste)fromlandfilldisposalin orderthattheymaybeprocessedintootherusefulproducts.Inaddition,theDepartmentmanagesthe residentialrecyclingserviceprovider,andprovidescommerial,industrial,andinstitutionalrecycling services.TheDepartmentprovidesresidentialandmulti-familyhomechemicalcollections,anddisposal and/orreuseservices.TheDepartmentcollectsmethanegas,fromthelandfill,whichisthenusedto generateelectricalpower,andisthensoldtoDMEforultimateusebylocalcustomers.Other responsibilitiesincludemasterplanning,capitalimprovementplanning,andmaintainingcompliance with local, state, and federal regulatory authorities. MAJOR DEPARTMENT GOALS 1. Provide efficient and cost effective solid waste services to the community that protect the public health and the environment. 2.Continue to manage the landfill asset in a manner that best benefits the City of Denton. 3.Maintain compliance with all local, state and federal regulations in all operational areas. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1. Continue to develop and provide integrated waste management services. 2.Continue to maintain compliance with all landfill operations. 3. Work with managing the rolling stock to develop greater efficiencies with their use, and in route collections. 2007-082008-09 2008-092009-10 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES 1. Gross Tons of Waste 168,420179,000180,000185,000 34,00035,300 2.Recycled Tons 32,40032,255 30,68031,33031,38032,030 3.Monthly Customers Served 2007-082008-09 2008-092009-10 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.1,925 1,909 1,983 2,039 Gross Tons per FTE 2.Annual Tons Recycled per Customer1.06 1.03 1.08 1.10 351 334 346 353 3.Customers Served per FTE 151 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATE ADOPTED Refuse Fees - Residential$ 5,401,821$ 5,799,547$ 5,759,258$ 5,870,813 Refuse Fees - Commercial 7,688,996 9,096,368 7,978,000 8,197,000 Landfill Fees 1,205,448 2,599,075 1,552,376 1,870,661 Recycling 1,902,242 2,318,074 2,166,858 2,232,221 Construction & Demolition 108,020 918,740 252,000 238,000 Other Revenues 96,487 250,000 297,500 304,500 Interest Income 355,038 315,000 247,400 260,001 TOTAL REVENUES$ 16,758,052$ 21,296,804$ 18,253,392$ 18,973,196 Use of Reserves 1,235,581 450,000 215,559 565,178 TOTAL RESOURCES$ 17,993,633$ 21,746,804$ 18,468,951$ 19,538,374 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Solid Waste Administration$ 736,898$ 760,705$ 561,216$ 660,882 Residential Collection 3,343,485 3,765,270 3,425,831 3,647,382 Commercial Collection 3,022,989 3,592,979 3,038,664 3,379,547 Solid Waste Landfill 3,291,631 4,175,014 3,129,746 3,388,982 Solid Waste Recycling 1,881,774 2,225,106 2,048,872 1,959,102 Construction and Demolition 122,429 956,501 464,125 548,491 Miscellaneous 5,594,427 5,937,816 5,800,497 5,953,988 TOTAL EXPENDITURES$ 17,993,633$ 21,413,391$ 18,468,951$ 19,538,374 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Solid Waste Administration 6.00 3.50 3.50 3.50 Residential Collection 32.50 31.50 31.50 31.50 Commercial Collection 24.50 23.50 23.50 23.50 Solid Waste Landfill 13.00 22.50 22.50 22.50 Construction - 3.75 3.50 3.50 Solid Waste Recycling 12.00 9.00 9.00 9.00 TOTAL PERSONNEL 88.00 93.75 93.50 93.50 152 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND RESOURCES & EXPENDITURES RESOURCES $19,538,374 Use of Reserves 2.9% Refuse Fees - Interest Income Residential 1.3% 30.0% Other Revenues 1.6% Construction & Recycling Refuse Fees - Demolition 11.4% Commercial 1.2% 42.0% Landfill Fees 9.6% EXPENDITURES $19,538,374 Franchise Debt Fee Service 4.6% 14.4% Landfill Operations Closure 31.8% 1.5% Transfers 10.1% Personal Services Miscellaneous 34.1% 0.3% Insurance 0.5% Maintenance Materials & Repair & Supplies 1.6% 1.1% 153 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND EXPENDITURES BY CLASSIFICATION 2009-10 2007-082008-092008-092009-10 EXPENDITURE SUMMARYACTUALBUDGETESTIMATE ADOPTED Personal Services$ 5,916,988$ 6,931,984$ 6,271,586$ 6,667,736 Materials & Supplies 146,612 246,442 198,410 204,885 Maintenance & Repair 221,149 360,572 351,073 319,180 Insurance 189,225 139,547 139,547 97,345 Miscellaneous 105,653 80,826 122,260 49,555 Operations 5,217,955 7,311,395 5,406,748 6,219,859 Debt Service 2,776,554 3,008,268 2,884,385 2,804,181 Cost of Service - General Fund 564,533 681,881 681,881 721,256 Franchise Fee 651,884 690,853 699,334 907,185 Landfill Closure 350,625 303,406 300,000 300,000 Cost of Service - Technology Services 158,662 194,256 194,256 186,587 Cost of Service - Fleet Services 33,200 36,852 36,852 39,398 Cost of Service - Safety and Training 72,120 86,462 86,462 87,950 Cost of Service - Electric - 1,798 1,798 1,532 Cost of Service -Materials Mgmt 43,036 54,253 54,253 55,881 Cost of Service - Utility Admin 187,072 151,165 151,165 146,471 Cost of Service - Customer Service 800,845 717,741 717,741 729,373 Fixed Assets 201,520 11,200 171,200 - Capital Projects 356,000 335,000 - - Cost of Service - Risk Management - 69,490 - - TOTAL EXPENDITURES$ 17,993,633$ 21,413,391$ 18,468,951$ 19,538,374 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 Solid Waste Administration budget reflects the The 2009-10 budget reflects the reduction of 0.25 FTE in transfer of 2 FTE's ; one Admin Assistant and one Secretary the Construction and Demolition division of a Field to the Landfill division, and 0.5 FTE Supervisor position to Supervisory position. the Construction and Demolition division. The 2008-09 Residential Collections budget reflects the transfer of 1 FTE to Landfill, transfer of 1 FTE to Construction and Demolition, and the addition of 1 FTE Heavy Equipment Operator. The 2008-09 Commercial Collection budget reflects the addition of 1 FTE Heavy Equipment Operator, and transfer of 2 FTE's to the Landfill division. The 2008-09 Landfill budget reflects the addition of 2 FTE 's Solid Waste Representatives, transfer of 2 FTE's from Administration, transfer of 1 FTE from Residential, transfer of 2 FTE's from Commercial, and the transfer of 3 FTE's from Recycling. The 2008-09 Recycling budget reflects the transfer of 3 FTE's to the Landfill division. The 2008-09 budget reflects the addition of the Construction and Demolition division. 154 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2009 YEARPRINCIPALINTERESTTOTAL 2009-10$ 2,172,800$ 631,380$ 2,804,180 2010-11 1,943,050 536,494 2,479,544 2011-12 1,809,050 456,123 2,265,173 2012-13 1,582,100 385,730 1,967,830 2013-14 1,113,200 331,472 1,444,672 2014-15 1,060,000 287,260 1,347,260 2015-16 625,000 252,565 877,565 2016-17 550,000 228,265 778,265 2017-18 575,000 203,928 778,928 2018-19 600,000 177,478 777,478 2019-20 620,000 148,603 768,603 2020-21 640,000 119,748 759,748 2021-22 595,000 92,591 687,591 2022-23 390,000 70,526 460,526 2023-24 410,000 52,173 462,173 2024-25 360,000 34,475 394,475 2025-26 315,000 18,934 333,934 2026-27 175,000 7,553 182,553 2027-28 75,000 1,734 76,734 TOTAL $ 15,610,200$ 4,037,032$ 19,647,232 155 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2009-10 IssueIssue DateFinal MaturityInterest Rate 2001Certificates of Obligation 05-02-0002-15-20205.25 to 6.125 2002Certificates of Obligation 03-21-0202-15-20224.50 to 5.25 2003General Obligation Refunding 03-14-0302-15-20143.00 to 4.00 2003Certificates of Obligation03-14-0302-15-20132.10 to 5.07 2004General Obligation Refunding 12-10-0402-15-20202.50 to 5.00 2004Certificates of Obligation05-04-0402-15-20242.00 to 5.00 2005Certificates of Obligation05-15-0502-15-20253.00 to 4.37 2006Certificates of Obligation07-15-0602-15-20064.00 to 4.75 2007Certificates of Obligation07-17-0702-15-20274.00 to 5.00 2007AGeneral Obligation Refunding09-17-0702-15-20224.00 to 5.00 2008Certificates of Obligation08-19-0802-15-20283.00 to 4.625 2009General Obligation Refunding04-01-0902-15-20163.00 to 5.00 Note: Solid Waste Fund bond issue is part of General Debt Service Fund. 156 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2009-10 Original AmountPrinicipal & Interest Requirements for 2009-10 Amount ofOutstanding Issue10/1/2009PrincipalInterestTotal $ 3,845,000$ 280,000$ 70,000$ 11,585 $ 81,585 4,545,000 720,000 130,000 30,535 160,535 857,000 326,350 61,000 11,279 72,279 1,755,000 330,000 80,000 10,870 90,870 2,040,000 1,035,000 315,000 35,987 350,987 1,195,000 690,000 35,000 31,359 66,359 1,570,000 870,000 195,000 31,450 226,450 5,450,050 3,733,850 631,800 155,120 786,920 2,590,000 2,055,000 290,000 91,639 381,639 2,245,000 2,210,000 5,000 97,225 102,225 2,820,000 2,565,000 270,000 87,638 357,638 795,000 795,000 90,000 36,693 126,693 TOTAL$ 2,172,800$ 631,380 $ 2,804,180 SOLID WASTE LANDFILL as of Sept. 30, 2009 Reserve for Landfill Closure & Post-Closure Care TOTAL$ 4,593,213 157 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 158 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNAL SERVICE FUND TECHNOLOGY SERVICES FUND PROGRAM DESCRIPTION The Technology Services Department contributes to an efficient and productive City government by using modern information technologies to improve both worker productivity and citizen access to government information and services. MAJOR DEPARTMENT GOALS Provide technology leadership. 1. 2.Develop our people and our core teams. 3.Provide a secure, reliable, and cost effective infrastructure. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 Enhance the delivery of service to our customers. 1. Revise Strategic Plan- to provide a 5-Year budget projection. 2. 3.Partner with departments for User Group Meetings (GIS, JD Edwards, LaserFiche. Etc.). 2007-08 2008-09 2009-10 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Divisions served. 85858689 4,2974,1004,6004,600 2.User support calls serviced. 1,5651,5621,2481,258 Number of desktop phones. 3. 2007-08 2008-09 2009-10 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.User support calls serviced remotely 60%/40%65%/35%60%/40%65%/35% vs. onsite. 2. Online transactions processed. $20,000,000$18,500,000$23,500,000$24,000,000 3.Computers and peripherals per 292300310325 support person. 159 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGY SERVICES FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Communication Services Transfer$ 677,008$ 642,711$ 642,711$ 644,660 Cost of Service - General Fund 3,945,556 3,835,754 3,835,754 3,792,917 Cost of Service - Electric Fund 327,090 530,812 530,812 663,398 Cost of Service - Water Fund 844,722 844,868 844,868 878,170 Cost of Service - Wastewater Fund 252,966 275,276 275,276 260,966 Cost of Service - Solid Waste Fund 158,662 194,256 194,256 200,167 Cost of Service - Fleet Services Fund 45,890 44,375 44,375 49,766 Cost of Service - Materials Management 68,454 73,100 73,100 66,783 Cost of Service - Risk Retention 26,633 21,190 21,190 29,165 Cost of Service - Reprographics 21,338 17,888 17,888 14,888 Cost of Service - Aquatic 47,882 - 51,726 49,404 Cost of Service - Other 14,220 8,840 8,840 8,548 Transfer from - Municipal Court Tech Fund 119,956 100,000 100,000 100,000 Printing Services - 351,365 351,365 365,753 Revenue from Copier Service 353,583 92,164 92,164 92,164 Miscellaneous 85,649 - - - Interest Income 14,139 - - - TOTAL REVENUES$ 7,003,748$ 7,032,599$ 7,084,325$ 7,216,749 Use of Reserves - 632,224 580,498 - TOTAL RESOURCES$ 7,003,748$ 7,664,823$ 7,664,823$ 7,216,749 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Administration$ 1,402,051$ 1,967,953$ 1,967,953$ 1,656,159 Telecommunications 1,017,767 1,187,032 1,187,032 1,029,513 Geographic Information Systems 387,689 418,848 418,848 438,844 Applications Development 1,231,208 1,604,481 1,604,481 1,796,277 User Support 1,572,130 1,413,588 1,413,588 1,271,801 Public Safety/Projects 525,808 624,280 624,280 565,625 Reprographics 461,773 448,641 448,641 458,530 TOTAL EXPENDITURES$ 6,598,426$ 7,664,823$ 7,664,823$ 7,216,749 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED Administration 5.00 5.00 5.00 5.00 Telecommunications 3.00 3.00 3.00 3.00 Geographic Information Systems 2.00 2.00 2.00 2.00 Applications Development 7.00 7.00 7.00 7.00 User Support 6.00 6.00 6.00 6.00 Reprographics 2.00 2.00 2.00 2.00 TOTAL PERSONNEL 25.00 25.00 25.00 25.00 160 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGY SERVICES FUND RESOURCES & EXPENDITURES RESOURCES $7,216,749 Cost of Service - Cost of Service - Electric Fund Cost of Service - Wastewater Fund 9.2% Solid Waste Fund 3.6% 2.7% Cost of Service - Water Fund Cost of Service - 12.2% Other 4.4% Printing Services 5.1% Revenue -Copier Service Cost of Service - 1.3% General Fund 52.6% Communication Services Transfer 8.9% EXPENDITURES $7,216,749 Debt Payment 9.6% Insurance 0.3% Operations 22.4% Transfers 4.1% Maintenance Fixed Assets & Repairs 1.4% 23.9% Personal Services 34.0% Materials & Supplies 4.3% 161 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TECHNOLOGY SERVICES FUND EXPENDITURES BY CLASSIFICATION 2009-10 2007-082008-092008-092009-10 EXPENDITURE SUMMARYACTUALBUDGETESTIMATEADOPTED Personal Services$ 2,037,595$ 2,331,983$ 2,307,483$ 2,453,862 Materials & Supplies 339,060 300,434 311,983 311,518 Maintenance & Repairs 1,363,537 1,755,890 1,519,601 1,722,409 Insurance 18,563 24,617 24,617 24,262 Operations 1,955,484 1,642,830 1,920,328 1,617,388 Debt Payment 706,381 683,387 683,387 689,877 Transfers 68,034 298,570 341,475 297,433 Fixed Assets 109,772 627,112 555,949 100,000 TOTAL EXPENDITURES$ 6,598,426$ 7,664,823$ 7,664,823$ 7,216,749 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget was amended by $175,000 for the The 2009-10 budget reflects no major changes. purchase of a new phone system. 162 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNAL SERVICE FUND MATERIALS MANAGEMENT FUND PROGRAM DESCRIPTION TheMaterialsManagementDepartmentiscomposedoftwounits:1)Purchasing,whichmanagesthe acquisitionofsuppliesandservices;and2)theWarehouse,whichisresponsibleforstorageand distributionofapplicablematerialsandsupplies.Ourmissionistoprovidegoodsandservicestothe maximumvalueobtainable,toefficientlyandaccuratelyperformwarehousingandinventorycontrol, todirectresource-recoveryeffortstothebestofourability,andtooffercontractadministration services. MAJOR DEPARTMENT GOALS 1.Develop and maintain a level of performance considered excellent by those we serve as customers while maintaining a high degree of efficiency and economy. Provide the City of Denton user departments with needed materials and services in a timely 2. manner. Attain National Purchasing Institute Award for Excellence in Procurement (AEP). 3. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 Train City personnel in procurement procedures, applicable laws, and PeopleSoft software. 1. 2.Continue to improve Warehouse security, accuracy, and service. Continue to utilize the Internet/e-commerce to expedite service to our internal and external 3. customers. 2007-08 2008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Formal bids prepared/City Manager 184220189200 approval forms 2.Purchase orders lines processed 15,25215,00015,00016,000 3.Stock requisitions filled per 1,3001,8001,7501,700 employee 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Purchase orders processed in 3 days 82%85%85%85% 2.Formal bids processed in 60 days 75%80%85%85% 3.Warehouse requested materials in 89%94%95%96% stock 163 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MATERIALS MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATE ADOPTED Sale of Scrap Material20,542$ $ 7,190$ 7,190$ 10,530 Postage Fees 76,627 86,985 68,615 81,235 Warehouse Sales 5,203,500 6,330,812 6,966,460 6,079,889 Miscellaneous Income 38,793 2,760 4,460 4,460 Cost of Service - General Fund 268,906 256,769 256,769 281,635 Cost of Service - Electric Fund 102,451 110,537 110,537 121,242 Cost of Service - Water Fund 64,56171,926 71,926 78,891 Cost of Service - Wastewater Fund 37,62758,295 58,295 63,940 Cost of Service - Solid Waste Fund 43,03650,947 50,947 55,881 Cost of Service - Other Funds 128,031 124,919 124,919 149,226 Auction Proceeds50,666 63,000 48,000 52,000 TOTAL REVENUES$ 6,034,740$ 7,164,140$ 7,768,118$ 6,978,929 Use of Reserves - 1,999,769 72,123 - TOTAL RESOURCES$ 6,034,740$ 9,163,909$ 7,840,241$ 6,978,929 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATE ADOPTED Personal Services$ 852,793$ 965,916$ 908,488$ 949,336 Materials & Supplies 21,187 27,050 26,800 27,392 Inventory 4,708,318 7,926,474 6,664,507 5,763,908 Maintenance & RepairMaintenance & Repair 1740817,4081893718,937 1893718,9371893718,937 Insurance 10,746 17,175 17,175 17,793 Miscellaneous 892 1,000 990 990 Operations 58,256 77,610 74,939 78,485 Debt Service 48,128 48,679 47,337 47,337 Transfers 93,595 81,068 81,068 74,751 TOTAL EXPENDITURES$ 5,811,323$ 9,163,909$ 7,840,241$ 6,978,929 PERSONNEL BY DIVISION2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED Purchasing 7.00 8.00 8.00 8.00 Warehouse 5.50 5.50 5.50 5.50 TOTAL PERSONNEL 12.50 13.50 13.50 13.50 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects the addition of one The 2009-10 budget reflects no major changes. administrative assistant position. The 2008-09 estimate included an increase in expenditure authority through a budget amendment for $2,000,000. 164 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MATERIALS MANAGEMENT RESOURCES & EXPENDITURES RESOURCES $6,978,929 Miscellaneous Income 0.1% Cost of Service Transfers 10.7% Auction Proceeds 0.7% Warehouse Sales 87% Sale of Scrap Material 0.2% Postage Fees 1.3% EXPENDITURES $6,978,929 Inventory 82.5% Maintenance & Repair 0.3% Personal Insurance Services 0.3% 13.6% Operations 1.1% Debt Service Transfers 0.7% 1.1% Materials & Supplies 0.4% 165 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 166 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNAL SERVICE FUND FLEET MANAGEMENT FUND PROGRAM DESCRIPTION FleetServicesisresponsibleforprovidingallvehiclemaintenanceandequipment-relatedsupport servicestoallCitydepartments.Thedepartmentprovidesforallareasofvehicleandequipment diagnosticsandrepairs,whileprovidinganextensivepreventativemaintenanceprogramtoassure dependability,availability,andsafetyofthefleet.Responsibleforthecompleteupfittinganddecals onallCityVehiclesandequipment.Thedepartmentisalsoresponsibleforfueldispensingoperations attheCity'sServiceCenterandlandfilllocations.Usingacomputerizedfleetmanagementsystem, FleetServicesprovidesacompletehistoryofvehicleandequipmentmaintenance/repaircosts,sublet repairs, labor charges, and fuel usage to City departments on a monthly basis. MAJOR DEPARTMENT GOALS 1.Provide quality vehicle maintenance for the benefit and safety of all City employees and citizens. 2.Continue researching alternative fuel sources for compliance with federal, state, and local regulations. Engineer, construct, and open new fuel island located at Solid Waste Facility. 3. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Continue to work towards exemplary quality service by requiring all mechanics to obtain Automotive Service Excellence (ASE) certifications and specialized training, including regulatory- associated training. 2.Provide fuel pump service 24 hours a day, 7 days a week for our customers at both facilities. 3.Meet quarterly with fleet customers to continue to improve communications between departments and Fleet Services. 2007-082008-092008-092009-10 ACTUALBUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Diesel purchased (gallons) 899,618 971,000 923,907 1,045,957 2.Unleaded purchased (gallons) 261,783 275,000 224,606 228,744 3.Propane purchased (gallons) 9,101 20,000 5,331 8,037 2007-082008-09 2008-092009-10 ACTUALBUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Vehicles to mechanics 82:181:179:179:1 2.Wrench-turning mechanic hrs (%) 87%88%87%92% 3.ASE Certifications 4010066100 167 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCES ACTUALBUDGETESTIMATE ADOPTED Fuel Sales $ 3,957,684$ 6,643,748$ 3,583,957$ 5,468,584 Parts Vehicle Maintenance 3,430,036 3,825,587 3,570,530 4,018,160 Miscellaneous 79,435 65,685 45,984 98,145 Interest Income 30,745 1,300 15,266 26,300 Fleet Rental - - - 20,085 Fleet Admin Transfers 271,389 295,151 295,152 292,656 TOTAL REVENUES$ 7,769,289$ 10,831,471$ 7,510,889$ 9,923,930 Use of Reserves - 400,000 - 554,720 TOTAL RESOURCES$ 7,769,289$ 11,231,471$ 7,510,889$ 10,478,650 2007-082008-092008-092009-10 EXPENDITURES SUMMARY ACTUALBUDGETESTIMATE ADOPTED Personal Services$ 1,265,889$ 1,549,879$ 1,546,264$ 1,662,526 Materials & Supplies 64,717 80,030 82,117 88,980 Inventory (Fuel only) 3,910,607 5,766,700 3,272,615 3,857,327 Maintenance & Repair 57,358 465,650 133,979 672,825 Insurance 37,569 125,000 125,000 141,453 Miscellaneous - 500,000 - 1,250,000 Operations 2,038,954 2,420,933 2,079,637 2,407,129 Debt Service 178,271 211,758 159,756 279,945 Transfers 107,966 111,521 111,521 118,465 Fixed Assets 49,321 - - - TOTAL EXPENDITURES$ 7,710,652$ 11,231,471$ 7,510,889$ 10,478,650 PERSONNEL 2007-082008-092008-092009-10 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE ADOPTED TOTAL PERSONNEL 19.00 21.00 21.00 21.00 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects the addition of 2 FTEs; one The 2009-10 budget includes the provision for a fuel position for the installation and maintenance of ancillary facility as part of the Capital Improvement Program. This equipment on public safety vehicles and one fuel facility was originally scheduled for FY 2008-09, and administrative support person.funding was postponed to FY 2009-10. 168 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT RESOURCES & EXPENDITURES RESOURCES $10,478,650 Miscellaneous 0.9% Parts Vehicle Interest Income Maintenance 0.3% 38.3% Fleet Admin Fleet Rental Transfers 0.2% 2.8% Use of Reserves 5.3% Fuel Sales 52.2% EXPENDITURES $10,478,650 Miscellaneous 11.9% Insurance 1.4% Operations Debt Service 23.0% 2.7% Maintenance & Repair 6.4% Transfers 1.1% Personal Services 15.9% Inventory (Fuel only) 36.8% Materials & Supplies, 0.8 % 169 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 170 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNAL SERVICE FUND RISK RETENTION FUND PROGRAM DESCRIPTION TheRiskManagementDepartmentisresponsibleforidentifyingandevaluatingpotentialexposuresto loss.Thisisachievedbydevelopingpolicies,procedures,andtrainingtoeliminateand/ormitigatethe costofclaimsassociatedwithanylosses.RiskManagementisalsoresponsiblefortheadministrationof theCity'sbenefitsprogram.Thisincludescompliancewithapplicablelaws,fundandtrendanalysis,and planning.ThedepartmentadministerstheRiskRetentionFund,HealthInsuranceFund,andWellness Program. MAJOR DEPARTMENT GOALS Protect the assets (human, physical, fiscal) of the City from loss through implementation of sound risk 1. management practices. 2.Ensure the educational development of Risk Management staff to achieve department goals. 3.Improve claim handling processes for both claims filed by and against the City. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 Provide for the optimal protection of City property and financial assets by analyzing and placing 1. proper insurance coverages and evaluating self-funding alternatives. 2.Increase safety awareness among City employees. 3.Reduce the number of lost-time Worker's Compensation claims, at-fault vehicle accidents, and liability claims filed against the City. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES Worker's Compensation claims 1. 108110105105 Liability claims against City 2. 126127120130 Liability claims for the City 3 64N/A5555 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Vehicle accidents 63707370 2.Lost-time injuries 41253030 3Training hours provided N/AN/A1,6401,700 171 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RISK RETENTION FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Commercial Insurance$ 639,783$ 658,689$ 658,689$ 619,164 Self Insurance 971,864 1,063,301 1,063,301 1,173,568 Worker's Compensation 540,687 632,071 632,071 854,974 Interest Income 182,023 170,000 130,600 120,000 Other Revenues 65,708 75,000 60,000 70,000 TOTAL REVENUES$ 2,400,065$ 2,599,061$ 2,544,661$ 2,837,706 Use of Reserves 384,267 - 39,302 - TOTAL RESOURCES$ 2,784,332$ 2,599,061$ 2,583,963$ 2,837,706 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 382,502$ 398,300$ 398,300$ 457,167 Materials & Supplies 6,584 10,500 10,500 10,050 Maintenance & Repair 106,374 170,000 170,000 170,000 Insurance 1,554,107 1,182,230 1,182,230 1,243,860 Miscellaneous 278,343 370,000 370,000 171,600 Operations 424,496 430,461 430,461 366,350 Cost of Service-Materials Mgmt - 2,472 2,472 2,500 Cost of Service-Tech Services 31,926 20,000 20,000 29,165 TOTAL EXPENDITURES$ 2,784,332$ 2,583,963$ 2,583,963$ 2,450,692 PERSONNEL 2007-082008-092008-092009-10 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 5.00 5.00 5.00 5.00 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget includes an increase in expenditure The 2009-10 budget reflects no major changes. authority through a budget amendment for $304,141. 172 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RISK RETENTION FUND RESOURCES & EXPENDITURES RESOURCES $2,837,706 Interest Income Other Revenues 4.2% 2.5% Commercial Insurance 21.8% Worker's Compensation 30.1% Self Insurance 41.4% EXPENDITURES $2,450,692 Cost of Service Transfer 1.3% Materials Operations Personal Services & Supplies 14.9% Miscellaneous 18.7% 0.4% 7.0% Maintenance & Repair 6.9% Insurance 50.8% 173 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 174 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNAL SERVICE FUND HEALTH INSURANCE FUND PROGRAM DESCRIPTION TheHealthInsuranceFundwasestablishedforthe2007-08budgetasaninternalservicefundto administer the self-insurance program that the City began on January 1, 2008. MAJOR DEPARTMENT GOALS Develop, update, and administer competitive, responsive, and cost-effective health, life, long- 1. term/short-term disability, dental, vision and wellness programs. 2.Monitor the self-funded health program to ensure appropriate expenditures in accordance with the contract and plan document. 3.Update and refine auditing processes for all employee benefit options. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 Increase health and wellness awareness among employees. 1. 2.Obtain advantageous health and benefit programs through contractual transfer of risks, managed benefit designs, and reduced claims costs through proactive wellness and disease management programs. 3.Perform full benefit program audits each quarter. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES Short-term/long-term disability claims 1. N/A252325 Benefits issues resolved 2. N/A150200150 Employees processed 3. N/A15020075 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES Benefit program audits conducted 1. N/A466 Employee Wellness Opportunities 2. N/AN/A810 175 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES HEALTH INSURANCE FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATE ADOPTED Employee Contributions - Health $ 1,653,9751,688,052$ 1,736,658$ 1,757,340$ Employee Contributions - Dental 540,600509,267 589,000 585,000 Employee Contributions - Vision 80,087 82,600 83,590 84,000 Employee Contributions - ST Disability 83,961 70,500 89,080 97,540 Retiree Contributions 531,421 507,600 510,000 525,000 City Contributions - Health Insurance 11,390,284 10,794,090 11,116,538 12,123,170 City Contributions - LT Disability 201,500213,623 197,490 198,240 City Contributions - Life Insurance 217,600217,343 247,400 253,190 Pharmacy Rebates31,488 100,000 114,000 114,000 Stop Loss Recovery101,761 - 500,000 300,000 Other 1,780 - - - Transfer of GASB 45 Reserves - - - 2,340,000 TOTAL REVENUES 14,849,067 14,168,465 15,183,756$ 18,377,480 Use of Reserves - - - - TOTAL RESOURCES$ 14,849,067$ 14,168,465$ 15,183,756$ 18,377,480 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Long Term Disability$ 199,583$ 201,500$ 197,490$ 198,240 Life Insurance 204,759 217,600 247,400 253,190 Short Term Disability 82,281 70,500 89,080 97,540 Dental Insurance 534,880 540,600 589,000 585,000 Vision Insurance 83,145 82,300 83,590 84,000 Health Insurance 12,297,551 13,055,965 12,819,026 14,897,000 TOTAL EXPENDITURES$ 13,402,199$ 14,168,465$ 14,025,586$ 16,114,970 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects no major changes.The 2009-10 budget includes the transfer of the GASB 45 reserve into the Health Insurance Fund. The 2009-10 budget includes an average 8.5% increase in employee health insurance premiums. 176 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES HEALTH INSURANCE FUND RESOURCES & EXPENDITURES RESOURCES $18,377,480 City City Contributions Contributions Long Term Disability Life Insurance 1.1% 1.4% Pharmacy Rebates 0.6% Stop Loss Recovery 1.6% Transfer of GASB 45 Reserves City Contributions - 12.7% Health Insurance 66.0% Employee Contributions Health 9.6% Employee Contributions Dental 3.2% Employee Employee Contributions Contributions Retiree Short Term Disability Vision Contributions 0.5% 0.5% 2.8% EXPENDITURES $16,114,970 \[ƚƓŭ ĻƩƒ 5źƭğĬźƌźƷǤ Њ͵Ћі IĻğƌƷŷ LƓƭǒƩğƓĭĻ \[źŅĻ ВЋ͵Ўі LƓƭǒƩğƓĭĻ Њ͵Џі {ŷƚƩƷ ĻƩƒ 5źƭğĬźƌźƷǤ Љ͵Џі 5ĻƓƷğƌ LƓƭǒƩğƓĭĻ Ќ͵Џі źƭźƚƓ LƓƭǒƩğƓĭĻ Љ͵Ўі 177 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 178 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES INTERNAL SERVICE FUND RECREATION FUND PROGRAM DESCRIPTION The Leisure Services Division enriches lives by providing staff, facilities, and resources for a variety of leisure activities,programs,andopportunitiesinbothstructuredandunstructuredsettings.Theseservicesare availabletoabroaddemographicsegmentofthepopulation.Thedivisionoperatesthreecommunity recreationcenters,aseniorcenter,atenniscenter,amunicipalpool,theAmericanLegionBuildingand Annex,theCivicCenter,andSkateWorksPark.Supervisionisprovidedatthreerecreationcenterstothe AfterSchoolActionSiteprogram,theMiddleSchoolProgram,alongwiththerapeuticrecreationservices through an inclusion program in the Action Sites and in summer camps. MAJOR DEPARTMENT GOALS 1.Ensure access to parks and services for all Denton residents regardless of race, gender, age, income, or physical abilities. 2.Meet or exceed the expectations of our customers through proactive communications and the continuous improvement of our services. MAJOR DEPARTMENT OBJECTIVES FOR FISCAL YEAR 2009-10 1.Implement family and teen programming, as well as recreation activities in all program areas. 2.Assess current youth-at-risk programs and implement strategies to provide and expand services (i.e., IMAGINE, Kings Kids Day Kamp, Owsley Summer Playground, Teen Outdoor Programming, etc.) in 3.Expand businesses through greater emphasis on benefits approach and meeting unmet demand. 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED WORKLOAD MEASURES 1.Program locations 9999 2.Activities offered 4,366 2,600 2,600 3,800 3.Activities implemented 4,043 2,450 2,450 3,500 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGETESTIMATEADOPTED PRODUCTIVITY MEASURES 1.Average daily attendance 435440440450 2.Percentage activities implemented 94%95%95%95% 3.Average facility use per hours 400419419415 179 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RECREATION FUND RESOURCE AND EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Special Projects$ 4,218$ 5,895$ 5,000$ 4,912 Marketing 21,337 29,820 25,525 25,588 Civic Center 18,308 26,793 28,630 26,528 Denia Rec Center 91,537 111,600 111,198 112,952 North Lakes Rec Center 285,419 284,896 284,896 284,557 Senior Center 62,259 48,506 56,750 58,449 Children's Programs 351,181 395,792 365,500 390,572 Goldfield Tennis Center 60,956 71,357 71,357 150,676 Civic Center Pool 43,674 46,644 45,400 46,865 Therapeutics 90 - - - Martin Luther King Jr. Rec Center 32,581 37,650 37,650 37,799 McMath Gymnasium 574 - - - Athletics 220,855 255,450 255,450 266,804 Golf 4,720 - - - Interest Income 24,953 10,000 20,000 20,000 TOTAL REVENUES$ 1,222,662$ 1,324,403$ 1,307,356$ 1,425,702 Use of Reserves 11,581 185,138 150,809 - TOTAL RESOURCES$ 1,234,243$ 1,509,541$ 1,458,165$ 1,425,702 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal ServicesPersonal Services$ $ 337,778337,778$ $ 479,198479,198$ $ 422,536422,536$ $ 472,563472,563 Materials & Supplies 408,661 425,566 417,628 289,445 Maintenance & Repair 11,878 13,272 13,272 14,344 Insurance 13,829 13,852 13,852 13,311 Miscellaneous 10 - - 2,000 Operations 230,130 293,889 307,113 384,089 Cost of Service - General Fund 120,967 143,386 143,386 147,715 Cost of Service - Tech Services - 3,383 3,383 - Cost of Service - Materials Mgmt 5,758 6,495 6,495 6,690 Fixed Assets 105,232 130,500 130,500 - TOTAL EXPENDITURES$ 1,234,243$ 1,509,541$ 1,458,165$ 1,330,157 2007-082008-092008-092009-10 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATEADOPTED TOTAL PERSONNEL 21.84 21.84 21.84 21.77 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget includes the purchase of North Lakes The 2009-10 budget reflects no major changes. equipment, MLK arcade games, and furniture, scorer tables and scoreboards, gym partitions for all recreation centers, Civic Center pool furniture and fixtures, marketing software, and tennis backboard. 180 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES RECREATION FUND RESOURCES & EXPENDITURES RESOURCES $1,425,702 Civic Center Pool Martin Luther King, Jr. 3.3% Rec Center Goldfield Tennis 2.6% Center 10.6% Athletics Interest 18.7% Income Children's 1.5% Programs 27.6% Marketing 1.8% North Lakes Civic Center Rec Center 1.9% 20% Denia Rec Center Senior Center 7.9% 4.1% EXPENDITURES $1,330,157 Cost of Service Transfers 11.6% Personal Services 35.5% Operations 28.9% Materials & Supplies 21.8% Insurance, Misc. Maintenance 1.1% & Repair 1.1% 181 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 182 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MISCELLANEOUS FUND INFORMATION A. TOURIST & CONVENTION FUND B. POLICE CONFISCATION FUND C. TRAFFIC SAFETY FUND D. NON-AIRPORT GAS WELL FUND E. AIRPORT GAS WELL FUND F. PARKS GAS WELL FUND G. TREE MITIGATION FUND H. PUBLIC EDUCATION GRANT (PEG) FUND I. McKENNA TRUST FUND J. GRANT FUNDS SUMMARY 183 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TOURIST & CONVENTION FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Hotel Occupancy Tax1,369,667$ 1,282,683$ 1,321,165$ 1,347,585$ TOTAL REVENUES$ 1,282,6831,369,667$ 1,321,165$ 1,347,585$ Use of Reserves31,848 125,536 87,054 35,080 TOTAL RESOURCES$ 1,408,2191,401,515$ 1,408,219$ 1,382,665$ 2007-082008-092008-092009-10 EXPENDITURESACTUALBUDGETESTIMATEADOPTED Convention & Visitor Bureau 699,500$ $ 706,510$ 692,380721,510$ North Texas State Fair Association 80,000 80,000 80,000 78,400 Greater Denton Arts Council 128,000 128,000 128,000 125,440 Eligible City Expenses - Civic Center 16,506 18,725 18,725 18,350 Denton Festival Foundation 90,000 90,000 90,000 88,200 Denton Black Chamber of Commerce18,000 18,000 18,000 17,650 Denton Holiday Festival Association 8,300 8,300 8,300 8,135 Denton Community Theatre 25,000 25,000 25,000 24,500 Denton Air Fair 11,000 11,000 11,000 10,900 Denton Main Street Association 25,000 25,000 25,000 24,500 Denton County Museums 106,550 106,550 106,550 104,420 Denton Firefighter Museum 21,041 22,000 22,000 21,560 Cinco de Mayo 8,995 9,000 9,000 8,820 Juneteenth Committee 13,475 13,500 13,500 13,230 Tejas Storytelling Association 55,000 55,000 55,00053,900 Historical Park Foundation 9,000 - - - Water Works Park 12,00011,001 12,000 11,760 Denton Dog Days 15,850 15,850 15,850 15,535 Denton Public Art Committee 45,109 30,784 30,784 32,345 Denton Square Maintenance 8,188 12,000 12,000 11,760 Square Lighting Maintenance 6,000 6,000 6,000 5,880 Contingency - 15,000 - 15,000 TOTAL EXPENDITURES$ 1,401,515$ 1,408,219$ 1,408,219$ 1,382,665 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects no major changes.The 2009-10 budget reflects no major changes. 184 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES POLICE CONFISCATION FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATE ADOPTED Seizures$ 79,382$ 143,100$ 143,100$ 178,875 Auction Proceeds 9,049 - - - TOTAL REVENUES$ 88,431$ 143,100$ 143,100$ 178,875 Use of Reserves 36,792 25,522 - - TOTAL RESOURCES$ 125,223$ 168,622$ 143,100$ 178,875 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Materials & Supplies$ 22,598$ 47,622$ 35,000$ 35,000 Operations 102,625 121,000 72,116 126,000 TOTAL EXPENDITURES$ 125,223$ 168,622$ 107,116$ 161,000 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects no major changes.The 2009-10 budget reflects no major changes. 185 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TRAFFIC SAFETY FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Red Light Camera Fees$ 203,043$ 358,000$ 134,500$ 140,000 TOTAL REVEUNES$ 203,043$ 358,000$ 134,500$ 140,000 Use of Reserves 181,802 36,000 33,500 41,000 TOTAL RESOURCES$ 384,845$ 394,000$ 168,000$ 181,000 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Personal Services$ 16,023$ 16,000$ 13,500$ 16,000 Operations - 20,000 20,000 25,000 Red Light Camera Contract 368,822 358,000 134,500 140,000 TOTAL EXPENDITURES$ 384,845$ 394,000$ 168,000$ 181,000 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects no major changes.The 2009-10 budget includes $25,000 for solar flashers. 186 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NON-AIRPORT GAS WELL FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Royalties$ 1,146,098$ 818,431$ 428,000$ 135,000 Interest Income 56,727 50,000 61,076 30,000 Trans General Fund-Sales Tax 131,090 150,000 150,000 150,000 Trans General Fund-Ad Val Tax 300,000 350,000 350,000 350,000 Miscellaneous 55,803 - - - TOTAL REVENUES$ 1,689,718$ 1,368,431$ 989,076$ 665,000 Use of Reserves - - 1,293,992- TOTAL RESOURCES$ 1,689,718$ 1,368,431$ 989,076$ 1,958,992 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATEADOPTED Operations$ -$ -$ -$ 700,000 Transfer to Parks Gas Wells - - 1,258,992- TOTAL EXPENDITURES$ -$ -$ 1,958,992-$ MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 budget reflects no major changes.The 2009-10 budget includes $250,000 for Laserfiche software and $350,000 for Projectdox software related to Planning and Development activities. An additional $100,000 has been included in the 2009-10 budget for contingency purposes. 187 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES AIRPORT GAS WELL FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Royalties$ 1,108,335$ 872,150$ 380,000$ 2,793,272 Interest Income 99,783 100,000 100,000 75,000 Land Lease 13,952 28,800 28,800 28,800 TOTAL REVENUES$ 1,222,070$ 1,000,950$ 508,800$ 2,897,072 Use of Reserves - 741,849 1,233,999 - TOTAL RESOURCES$ 1,222,070$ 1,742,799$ 1,742,799$ 2,897,072 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGET ESTIMATEADOPTED Operations$ 17,692$ 1,520,000$ 1,520,000$ 1,210,900 Debt Service Transfer 228,750 222,799 222,799 216,988 TOTAL EXPENDITURES$ 246,442$ 1,742,799$ 1,742,799$ 1,427,888 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2009-10 budget includes funding for the following The 2008-09 estimate included an increase in Airport Projects: Southeast Access Road $500,000; expenditure authority through a budget amendment Commercial Tractor $75,900; Airport Signage $50,000; for $1,300,000. Maintenance Facility $70,000; Matching RAMP Grant $50,000; RADAR Service $250,000; Airport Entrance $50,000; ACLUD Survey $15,000. An additional $150,000 has been included for contingency purposes. 188 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PARKS GAS WELL FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATEADOPTED Royalties$ -$ -$ -$ 143,000 Interest Income - - - 24,000 Transfers - - - 1,258,992 Miscellaneous Income - - - 25,000 TOTAL REVENUES$ -$ -$ -$ 1,450,992 Use of Reserves - - - - TOTAL RESOURCES$ -$ -$ -$ 1,450,992 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGET ESTIMATEADOPTED Operations$ -$ -$ -$ 1,350,000 TOTAL EXPENDITURES$ -$ -$ -$ 1,350,000 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 This is new budgeted fund for 2009-10 . Previously this fund was budgeted as part of the Non-Airport Gas Wells. The 2009-10 budget includes funding for the following Parks projects: Water Park Replacement Slide $250,000 ; future Senior Center land purchase $150,000 ; Soccer Field project at North Lakes Park $850,000. An additional $100,000 has been included in the budget for contingency purposes. 189 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TREE MITIGATION FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATE ADOPTED Landscaping Fee$ 214,842$ -$ 22,000$ 10,000 TOTAL RESOURCES$ 214,842$ -$ 22,000$ 10,000 Use of Reserves - - - 90,000 TOTAL RESOURCES$ 214,842$ -$ 22,000$ 100,000 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Operations$ -$ -$ -$ 100,000 TOTAL EXPENDITURES$ -$ -$ -$ 100,000 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 This is a new budgeted fund for 2009-10. The 2009-10 budget includes funding for an Aerial and Land survey of the tree canopy within the City. 190 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PUBLIC EDUCATION GRANT (PEG) FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATE ADOPTED Subscriber Fees$ 131,626$ -$ 148,000106,537$ Charter Grant- - 100,000 50,000 Miscellaneous Fees12,153 - 4,895 7,500 Transfer from General Fund33,139 - - - TOTAL REVENUES$ 176,918$ -$ 211,432$ 205,500 Use of Reserves - 200,000 - - TOTAL RESOURCES$ 176,918$ 200,000$ 211,432$ 205,500 2007-082008-092008-092009-10 ESTIMATE EXPENDITURES ACTUALBUDGETADOPTED Personal Services$ 94,721$ -$ -$ 34,700 Materials and Supplies 4,719 - - 1,633 Maintenance & Repair 13,578 - - 40,000 Miscellaneous - - - 500 Operations 8,180 200,000 200,000 41,389 Transfers 5,470 - - - Fixed Assets 3,577 - - - TOTAL EXPENDITURES$ 130,245$ 200,000$ 200,000$ 118,222 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 The 2008-09 estimate included an increase in This a new budgeted fund for 2009-10. expenditure authority through a budget amendment for $200,000. 191 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MCKENNA TRUST FUND RESOURCE & EXPENDITURE SUMMARY 2009-10 2007-082008-092008-092009-10 RESOURCESACTUALBUDGETESTIMATE ADOPTED Interest Income$ 5,724$ -$ 3,500$ 2,400 TOTAL REVENUES$ 5,724$ -$ 3,500$ 2,400 Use of Reserves - - - 37,775 TOTAL RESOURCES$ 5,724$ -$ 3,500$ 40,175 2007-082008-092008-092009-10 EXPENDITURES ACTUALBUDGETESTIMATE ADOPTED Operations -$ -$ -$ 40,175 TOTAL EXPENDITURES$ -$ -$ -$ 40,175 MAJOR BUDGET ITEMS FY 2008-09FY 2009-10 This a new budgeted fund for 2009-10. The 2009-10 budget includes $34,275 for a new pavillion at McKenna Park. 192 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GRANTS BUDGET EXPENDITURE SUMMARY 2009-10 DESCRIPTION The grants budget is a summary of local, state and federal grants impacting the City of Denton. Match requirements denote contributions from outside agencies to support programs in the City, and are not funding with City resources. GRANT BEGINNING ENDINGGRANTMATCHTOTAL NAMEDATEDATETYPEAMOUNTREQUIREMENTFUNDING US Dept of HUD- Community Development Block Grant (CDBG) 8/1/20097/31/2010Federal$ 896,380$ -$ 896,380 US Dept of HUD-HOME Investment Partnership Grant 8/1/20097/31/2010Federal 582,576 126,080 708,656 US Dept of HUD- Homlessness Prevention and Rapid Re-Housing Program8/1/20097/31/2011 Federal 826,697 826,697 - US Dept of HUD-CDBG Recovery Funds 8/1/20099/30/2012Federal 232,917 - 232,917 Texas Dept of Housing & Community Affairs- Emergency Shelter Grant Program9/1/20098/31/2010 State 162,710 162,710 325,420 Federal Home Loan Bank-Affordable Housing Program5/31/200811/15/2009Local 55,000 - 55,000 Federal Home Loan Bank-Affordable Housing Program10/1/20099/30/2010Local 25,000 - 25,000 TOTAL$ 2,781,280$ 288,790$ 3,070,070 193 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 194 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES PROFILE OF DENTON 2009-10 Denton is a unique community whose diversity The City of Denton is also a major banking gives it strength. Although Denton is no longer center. Several banks have built their new a small town, there are certain qualities of small central facilities in the downtown area and are town life that our citizens hold dear. The building branch banks around the city and the historic downtown is the heart of Denton; the county, while banks based in small Texas and square and surrounding streets are used every Oklahoma towns are locating major centers in day and night as a gathering place for Denton. commerce, civic events and entertainment. The City has taken the lead in organizing the The City of Denton is 81.724 square miles and Economic Development Partnership (EDP), a strategically positioned within the Dallas/Fort collaborative effort between the City, Worth/Denton region, 37 miles northwest of Chamber of Commerce, Denton Independent Dallas and 35 miles northeast of Fort Worth. School District, UNT, TWU, and North Central Located on the Interstate 35 corridor at the Texas College. The EDP is implementing a set of intersection of I-35E and I-35W, Denton is 18 strategies and actions to achieve sustained miles from DFW International Airport and 15 economic vitality in Denton, with an emphasis miles north of Alliance Airport. Proximity to on attracting businesses in need of a skilled these major international transportation workforce to Denton. facilities gives Denton an unparalleled advantage. Denton is an employment center, one of only three cities in the region that have more than With an estimated population of 118,904 half their residents living and working in the Denton is a unique community in a high-growth same city (Census 2000). area, but with a long history as the county seat and a major city in Denton County. It was The City has been a driving force in organizing founded in 1857 so that residents would have a the Denton County Transportation Authority county seat near the center of the county. Our (DCTA), the only regional rail authority historic downtown is the heart of Denton; the organized in a Texas county that joins a highly square and surrounding streets are filled every urban county with established transportation day and night with residents and visitors who authority. DCTA currently has an express bus come there for work and shopping, to dine, service between Denton and Dallas and will be and to enjoy civic events, theater and clubs initiating rail service by 2011. with live music. Denton has a growing municipal airport with Since the 19th century, Denton has been a over 200 acres available for public/private major higher education center. It is the home investment. The recent installation of the new of two major state universities, the University of runway and taxiway lighting system at the Denton Airport greatly enhances the safety of University (TWU). The combined student Denton-based and visiting pilots. Controlled by population of these two universities is the new FAA-certified air traffic control tower, approximately 47,000. the system provides pilots with three lighting intensities that enable safe runway Denton is rapidly becoming a major center for environments, day or night, regardless of medical services. Its two major hospitals, weather conditions. The increased safety Denton Regional Medical Center and margins of the control tower translate to Presbyterian Hospital of Denton, have been increased visitors, businesses, growth, and joined by a wide range of specialty hospitals, greater prosperity for Denton. surgery and treatment centers, and outpatient clinics. These facilities draw patients from all Many performing groups provide Denton with over North Texas and from southern Oklahoma. an endless supply of cultural and entertainment opportunities. The Greater 195 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Denton Arts Council, Denton Community Theater, Denton Civic Ballet, Denton Light Opera Company, Bach Society, UNT College of Music, UNT Dance and Drama Department, and TWU Dance and Theater Arts Department top the list. In addition, year-round festivals City of Denton Fast Facts and events draw thousands of visitors from outside the Denton area. Quick Hits: Denton offers a myriad of recreational Form of Government activities. For boating enthusiasts, there are Council-Manager two large area lakes, Lake Lewisville to the Area 81.724 square-miles south and Lake Ray Roberts to the north, both Date of Incorporation within 20 minutes of Denton. For race September 26, 1866 enthusiasts, Texas Motor Speedway, which is Average Unemployment Rate part of the NASCAR circuit, is just 16 miles south 5.80% of Denton on I-35W. The City of Denton Total City Full-Time Equivalents (FTE) maintains 30 parks and open spaces and eight 1,314.56 recreational facilities that offer expansive leisure opportunities and appeal to everyone By the Numbers: from rock climbers to jazz enthusiasts. The City Parks Parks and Recreation Department has won the 30 National Gold Medal Award for Excellence Parks Acreage three times. In May 2003, Denton opened 1,209.86 Water Works Park, an Aquatics Center with Libraries indoor and outdoor pools and a water 3 recreation park a partnership between the Library Items City of Denton and the Denton Independent 241,083 School District. Fire Stations 7 Fire Fighters Community leaders are passionate about 148 planning for the future. Evidence of that is Police Stations seen in their approach to light rail and transit- 1 oriented development, overwhelming support Police Officers of bond elections to provide for road and 154 Water Customers commitment to economic development 30,288 through business, higher education and Waste Water Customers government partnerships. 28,647 Street Lights 7,015 Lane Miles of Streets Maintained 1,375 Building Permits Issued (Total) 628 Annual Water Production 6,210,472 Miles of Water Main 550 Annual Wastewater Discharge 4,733,839 Miles of Wastewater Main 488 196 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES NORTH TEXAS DALLAS/FORT WORTH METROPLEX 45 MINUTES / 30 MINUTES Pilot Point Van Alstyne Pilot Point Van Alstyne Westminster Weston Sanger Weston Anna 15 MINUTES Celina DENTON McKinney McKinneyBlue Ridge AubreyWeston Weston Melissa Krugerville Celina Krum Prosper McKinney Prosper Prosper Cross Roads Prosper New Hope Lincoln Park Denton McKinney McKinney Lowry Crossing Princeton McKinney Oak PointLittle Elm Lowry Crossing Ponder Farmersville Little Elm Shady Shores McKinney Frisco Hackberry Fairview Corinth Lakewood Village Farmersville Lake Dallas Lucas New Fairview Allen Argyle Hickory Creek Lucas New FairviewCopper Canyon Lucas Corral City Highland Village Lucas The Colony Northlake Justin Bartonville Flower Mound Lucas Lewisville Double Oak St. Paul RhomeParker Hebron Plano Wylie St. Paul LewisvilleHebron Rhome Lewisville Northlake Lavon Flower Mound Hebron Hebron Marshall Creek Murphy Roanoke Southlake Hebron Trophy Club Newark Carrollton Westlake Garland Richardson Sachse Addison Coppell Haslet Pecan Acres CDP Southlake Fate Dallas Grapevine Keller Farmers Branch Rowlett Rockwall Garland Eagle Mountain CDP Colleyville Rowlett Watauga Saginaw Irving North Richland HillsHeath University Park Euless Blue Mound Bedford Euless Highland Park McLendon-Chisholm Hurst Haltom City Sunnyvale Lake Worth Richland Hills Sansom Park Dallas Dallas Mesquite River Oaks Forney Grand Prairie White Settlement Cockrell Hill Westover Hills Fort Worth Balch Springs Pantego Fort Worth Arlington Dalworthington Gardens Benbrook Benbrook Seagoville Forest Hill Edgecliff Village Hutchins Duncanville Kennedale Crandall Everman Wilmer DeSoto Lancaster Wilmer Combine Cedar Hill Rendon CDP Rendon CDP Crowley Mansfield Glenn Heights Ferris Ovilla Burleson Red Oak Oak Leaf MidlothianPecan Hill Briaroaks Pecan Hill Cross Timber Waxahachie Joshua Rosser Midlothian 197 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES TOP 10 TAXPAYERS Paccar, Inc Columbia Medical Inland Western (Real and Personal Center of DentonDenton Crossing Property) $83,900,462$53,041,520 $52,109,610 GTE SouthwestGel TimberlinksAldi $32,549,140$29,500,000$25,554,780 Denton Edu. Housing SGI GatewayCNL Retirement Corp. $20,717,990$19,778,423 $21,693,000 CERTIFIED VALUES BY PROPERTY CLASS Tangible Personal, Other 10% Undeveloped 2% Commercial/ Industrial Single Family 22% 55% Multi-Family 11% 198 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CERTIFIED PROPERTY VALUE TEN YEAR HISTORY TaxCertifiedInc./-Dec.Percent of Levy YearAssessed ValueTax Ratein Value*Collected 19992,650,120,494$ 0.50815$ 12.86%98.75% 20003,059,636,733$ 0.52815$ 15.45%98.20% 20013,367,292,025$ 0.54815$ 10.06%98.26% 20023,703,412,515$ 0.54815$ 9.98%98.57% 20034,042,202,871$ 0.54815$ 9.15%98.47% 20044,374,943,831$ 0.59815$ 8.23%98.33% 20054,789,376,811$ 0.60815$ 9.47%98.70% 20065,441,228,909$ 0.62652$ 13.61%98.74% 20076,089,499,775$ 0.66652$ 11.91%99.65% 20086,291,359,112$ 0.66652$ 3.31%99.85% 20096,327,909,022$ 0.66652$ 0.58%* *Increase (decrease) in Certified Appraisal Value over prior year. ** Percentage available July, 2010 CERTIFIEDCERTIFIEDASSESSEDASSESSEDVALUESVALUES υЏͲЉЉЉ υЎͲЋЎЉ υЍͲЎЉЉ υЌͲАЎЉ υЌͲЉЉЉ υЋͲЋЎЉ υЊͲЎЉЉ υАЎЉ υЉ ЊВВВЋЉЉЉЋЉЉЊЋЉЉЋЋЉЉЌЋЉЉЍЋЉЉЎЋЉЉЏЋЉЉАЋЉЉБЋЉЉВ Year 199 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY TEN YEAR HISTORY Certified Assessed ValueTotal Gain (Loss) CertifiedFinalTax Ratein Final RealPersonalAssessedAssessedPer $100Value Over (1) Value YearPropertyPropertyValue *ValuationPrior Year 2000$ 2,425,631,979$ 634,004,754$ 3,059,636,733$ 3,108,068,750$ 0.5281514.63% 2001$ 2,816,635,320$ 550,656,705$ 3,367,292,025$ 3,434,258,870$ 0.5481510.49% 2002$ 3,017,648,478$ 685,764,037$ 3,703,412,515$ 3,756,343,085$ 0.548159.38% 2003$ 3,490,020,517$ 622,434,286$ 4,042,202,871$ 4,112,454,803$ 0.548159.48% 2004$ 3,602,470,935$ 772,472,896$ 4,374,943,831$ 4,423,864,582$ 0.598157.57% 2005$ 4,130,707,103$ 658,669,708$ 4,789,376,811$ 4,858,132,742$ 0.608159.82% 2006$ 4,584,691,730$ 856,537,179$ 5,441,228,909$ 5,470,513,668$ 0.6265212.61% 2007$ 5,289,219,325$ 800,280,450$ 6,089,499,775$ 6,104,461,510$ 0.6665211.59% 2008$ 5,492,299,164$ 799,059,948$ 6,291,359,112$ 6,463,245,498$ 0.666525.88% 2009$ 5,560,236,339$ 767,672,683$ 6,327,909,022N/A**$ 0.66652N/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 200 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES SALES AND PROPERTY TAX TEN YEAR HISTORY Fiscal YearSales TaxProperty TaxCombined TaxCity RateEnding ValueRateLevyTax Total 2000-01*17,489,408$ 1.50%3,108,068,750$ $ 0.52815$ 16,415,265 $ 33,904,673 2001-0215,875,934$ 1.50%3,434,258,870$ $ 0.54815$ 18,824,890 $ 34,700,824 2002-0316,047,297$ 1.50%3,756,343,085$ $ 0.54815$ 20,590,395 $ 36,637,692 2003-0417,684,899$ 1.50%4,112,454,803$ $ 0.54815$ 22,542,421 $ 40,227,320 2004-0518,998,058$ 1.50%4,423,864,582$ $ 0.59815$ 26,461,346 $ 45,459,404 2005-0620,343,413$ 1.50%4,858,132,742$ $ 0.60815$ 29,544,734 $ 49,888,147 2006-0720,653,932$ 1.50%5,470,513,668$ $ 0.62652$ 34,273,862 $ 54,927,794 2007-0821,440,839$ 1.50%6,104,461,510$ $ 0.66652$ 40,687,457$ 62,128,296 2008-09**21,528,702$ 1.50%6,291,359,112$ $ 0.66652$ 41,933,167 $ 63,461,869 2009-10**21,475,047$ 1.50%6,327,909,022$ $ 0.66652$ 42,176,779 $ 63,651,826 * Sales Tax reflects thirteen months in order to comply with GASB 34 reporting requirements. ** Sales Tax is budgeted amount and Property Tax is actual levy amount. CombinedCombinedTaxTaxChartChart {ğƌĻƭ{ğƌĻƭğǣğǣtƩƚƦĻƩƷǤtƩƚƦĻƩƷǤğǣğǣ υАЉͲЉЉЉͲЉЉЉ υЏЉͲЉЉЉͲЉЉЉ υЎЉͲЉЉЉͲЉЉЉ υЍЉͲЉЉЉͲЉЉЉ υЌЉͲЉЉЉͲЉЉЉ υЋЉͲЉЉЉͲЉЉЉ υЊЉͲЉЉЉͲЉЉЉ υЉ ЋЉЉЊЋЉЉЋЋЉЉЌЋЉЉЍЋЉЉЎЋЉЉЏЋЉЉАЋЉЉБЋЉЉВЋЉЊЉ 201 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES MAJOR EMPLOYERS Approximate Number of Employer*DescriptionEmployees University of North TexasEducation Facility 7,764 Denton Independent School DistrictEducation System 2,600 Peterbilt MotorsDiesel Trucks 1,450 Denton State SchoolMHMR Facility 1,400 Denton County (in Denton)County Government 1,441 City of Denton Municipal Government 1,314 Texas Woman's UniversityEducation Facility 1,586 Federal Emergency Management AgencyCall Center300 - 1100 Denton Regional Medical CenterHospital/Health Care 850 Presbyterian Hospital of DentonHospital/Health Care 800 Victor Equipment CompanyWelding Equipment Manufacturing 567 Sally Beauty SupplyCorporate Office 450 Anderson MerchandisersPackaging/Warehouse 450 JostensClass Rings 600 Progressive Industries MHMRMHMR Facility 276 United Copper IndustriesCopper Wire Manufacturer 196 James Wood Auto ParkAutomobile Sales/Services 280 Precision Pattern Inc.Jet Interior Manufacturing 150 NuconSteelFraming Design/Manufacturing 200 CBS Mechanical Construction Services 175 Tetra PakAseptic Packaging 165 Morrison MillingFlour/Grain Mill 200 Wells FargoBanking 175 Denton Rehabilitation & Nursing CenterHealthcare Services 180 Mayday ManufacturingAerospace Machined Parts 100 Flowers Baking CompanyBakery 60 General Telemarketing, Inc.Call Center 150 Russell-Newman ManufacturingLadies Lingerie 150 The Vintage Retirement & Healthcare CenterSenior Housing/Healthcare Services 140 Senior Care Health and Rehabilitation CenterRetirement/Rehabilitation Center 200 DATCUBanking 150 Denton Good Samaritan VillageSenior Housing/Healthcare Services 120 Lake Forest Good Samaritan VillageRetirement Center 130 Mayhill HospitalHospital/Health Care 130 Bill Utter FordAutomobile Sales/Services 100 Ben E. Keith BeersDistribution Center 103 Denton Publishing CompanyNewspaper 106 Hulcher ServicesRailroad Emergency Response 100 Source: Office of Economic Development, Denton Chamber of Commerce, November, 2009 * Retail employers not included. 202 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES POPULATION TREND ANALYSIS YearPopulation 196026,844 197039,874 198048,063 199066,270 199873,050 199975,300 200082,976 200185,367 200290,355 200393,697 200498,288 2005103,220 2006108,381 2007113,800 2008115,506 2009118,904 2010121,374 PopulationGrowthTrend ЊЍЉͲЉЉЉ ЊЋЉͲЉЉЉ ЊЉЉͲЉЉЉ БЉͲЉЉЉ ЏЉͲЉЉЉ ЍЉͲЉЉЉ ЋЉͲЉЉЉ Љ ЊВЏЉЊВВЉЋЉЉЉЋЉЉЌЋЉЉЏЋЉЉВ 203 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 204 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CITY OF DENTON ADOPTED CAPITAL IMPROVEMENT PROGRAM 2010-14 205 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM 2010-2014 The Capital Improvement Program (CIP) represents the City's five-year plan for infrastructure and equipment funding. The CIP is reviewed each year to reflect changing priorities and to provide a framework for identifying capital 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 certificates of obligation. Internal service funds such as fleet services, communications, technology services, and materials management will also utilize the same financing methods. The last general obligation bond program was approved by voters on February 5, 2005. The remaining $10.3 million from this program was expected to be sold in the FY 2008/09; however, due to the economic downturn, those bonds were postponed until FY 2009/10. Approximately every five years the City will appoint a committee comprised of citizenry to make recommendations to Denton residents for capital improvement needs. The criteria listed below serve as the basis for staff recommendations regarding CIP projects related to general obligation bond sales. 1. Public safety, health and life 2. Service demands 3. Legal requirements, liability or mandate 4. Quality and reliability of current service level 5. Economic growth and development 6. Recreational, cultural, and aesthetic value 7. Funding ability 8. Operating budgets The Utility CIP is primarily funded through revenue bonds and includes projects that benefit the City's enterprise funds such as electric, water, and wastewater. The Utility CIP for solid waste is financed through the issuance of certificates of obligation. The Public Utilities Board is responsible for developing Utility CIP project recommendations to the City Council for approval. Key utility projects that will begin in FY2009/10 include the Lake Lewisville water treatment plant, the Pecan Creek Interceptors plan, and additions to the Denton Municipal Electric administration building. 206 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES CAPITAL IMPROVEMENT PROGRAM CALENDAR 2010-14 March 10 General Fund Budget Kick-Off: Operating and Capital Improvement Program. April 10 Departmental budgets due to Budget Office (Operating and CIP). April 14 Preliminary Five Year Forecast Meeting with City Council. July 24 Certified appraisal rolls due from Denton Central Appraisal District. July 31 Proposed budget and CIP submitted to City Council and placed on file with the City Secretary. Submission of certified appraisal roll. August 6 City Council Budget Workshop. August 18 City Council Budget Workshop. September 1 Public hearing on budget. September 2 City Council Budget Workshop. September 15 City Council Budget Workshop. September 22 City Council adopts Capital Improvement Program budget. 207 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES EXECUTIVE SUMMARY GENERAL GOVERNMENT CAPITAL IMPROVEMENT PROGRAM 2010-14 CAPITALIMPROVEMENTPROGRAM(CIP)SUMMARY The General Fund FY 2009-10 five-year CIP includes transportation, parks, vehicles, building projects, and new software for the finance department and municipal courts. The decision to propose and ultimately build any capital project must consider the impact that the capital project will have on the operating budget. The operating impact of any capital project included in the CIP has been evaluated, and where necessary, resources were included in the budget to accommodate any associated expenses. 1. Transportation Projects Major transportation projects scheduled for FY2009-10 include US 377 widening; the Walnut, Pecan, Austin roadways of downtown; other miscellaneous roadways; and residential streets. Also included are the FM 1830 design, as well as sidewalk installations and intersection signalization. 2. Building Projects The FY 2009-10 building projects include the construction of a fuel facility and development of a facility maintenance program for flooring, roof replacements and heating, ventilation and air conditioning (HVAC) systems. 3. Finance Resources are included to begin implementation of the fixed asset financial software for tracking fixed asset and depreciation costs citywide. 4. Municipal Courts Resources are included to purchase new software that will provide an overall upgrade to the existing case management system providing improved case tracking, statistical information, reporting, and image work flow capabilities. 4. Vehicles Resources are included to fund vehicle replacements for FY 2009-10. 3. Parks The major parks projects that are scheduled for funding beginning in FY 2009-10 include Clear Creek Natural Heritage Center, Mack Park and North Lakes restrooms/concessions, Goldfield Tennis Center, Prairie/Robertson Rail Trail Bridge, entry corridors on Ft. Worth Drive, and soccer fields. 208 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES OPERATIONS AND MAINTENANCE COSTS ASSOCIATED WITH THE CAPITAL IMPROVEMENT PROGRAM 2010-14 PROJECTS UNDER CONSTRUCTION 1. Library Expansion of the South Branch Library is almost complete and is expected to re-open in December 2009. Accompanying this expansion is the need for additional library materials to complete the project. Funding for increased utilities and maintenance is also included. 2. Transportation The number of lane miles increases each year as the City expands and annexation continues. This increase in lane miles results in additional street reconstruction and overlay projects, that directly impacts the repair and maintenance budget for the street department. 3. Parks The number of parks and acreage continues to increase each year. As of September 2009, there are 36 parks, open spaces, and cemeteries with a total of 1,449 acres. In spite of continued park system growth, the maintenance budget has not risen. 209 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT EXISTING AUTHORIZED YEARDIV./DEPT.PROJECT NAMEBONDSUNISSUED 2009/10TransFM1830 (design only)$ -$ 799,800 2009/10TransIntersection Signalization - 289,900 2009/10TransUS377 Widening - 1,999,600 2009/10TransResidential Streets - 3,189,300 2009/10TransMiscellaneous Roadways - 230,000 2009/10TransSidewalk Installations - 261,500 2009/10TransDowntown - Walnut, Pecan, Austin - 974,800 2009/10ParksSoccer Fields - 90,000 2009/10ParksPrairie/Robertson Rail Trail Bridge - 268,600 2009/10ParksClear Creek Natural Heritage Center - 499,400 2009/10ParksMack Park Restrooms/Concessions - 504,300 2009/10ParksNorth Lakes Restrooms/Concessions - 299,100 2009/10ParksGoldfield Tennis Center - 228,700 2009/10ParksEntry Corridors (Ft. Worth Dr.) - 699,000 2009/10FinanceFixed Asset Implementation - - 2009/10VehiclesVehicle Replacement - - 2009/10TechnologyMunicipal Court Software - - 2009/10Build/EquipFuel Facility - - 2009/10Build/EquipFacility Maintenance Program * - - TOTAL$ - $ 10,334,000 * Facility Maintenance Program is for HVAC, Flooring, and Roof Replacements. NOTE: The Capital Improvement Program schedules for FY2010-11 and FY2011-12 do not include the sale of any new General Obligation (G.O.) debt. It is anticipated that a new G.O. Bond program will be initiated in FY2012-13. 210 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT TOTAL REQUIREDAIDTOTALO&M UNAUTHORIZEDCERTIFICATES CITYINPROJECTfor the UNISSUED OBLIGATIONFUNDINGCONST.COSTSnext yr. $ -$ -$ 799,800$ -$ 799,800$ - - - 289,900 - 289,900 - - - 1,999,600 - 1,999,600 - - - 3,189,300 - 3,189,300 - - - 230,000 - 230,000 - - - 261,500 - 261,500 - - - 974,800 - 974,800 - - - 90,000 - 90,000 - - - 268,600 - 268,600 4,499 - - 499,400 - 499,400 11,523 - - 504,300 - 504,300 5,619 - - 299,100 - 299,100 3,248 - - 228,700 - 228,700 5,359 - - 699,000 - 699,000 - - 250,000 250,000 - 250,000 - - 2,200,000 2,200,000 - 2,200,000 - - 300,000 300,000 - 300,000 - - 250,000 250,000 - 250,000 - - 1,500,000 1,500,000 - 1,500,000 - $ -$ 4,500,000$ 14,834,000$ -$ 14,834,000$ 30,248 211 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT EXISTING AUTHORIZED YEARDIV./DEPT.PROJECT NAMEBONDSUNISSUED 2010/11VehiclesVehicle Replacement - - 2010/11Build/EquipFacility Improvements/Other - - 2010/11Build/EquipPublic Safety Training Facility - - 2010/11TransAirport Western Development - - TOTAL$ - $ - EXISTING AUTHORIZED YEARDIV./DEPT.PROJECT NAMEBONDSUNISSUED 2011/12VehiclesVehicle Replacement - - 2011/12Build/EquipFacility Improvements/Other - - TOTAL$ - $ - EXISTING AUTHORIZED YEARDIV./DEPT.PROJECT NAMEBONDSUNISSUED 2012/13VariousFuture Bond Program - - 2012/13VehiclesVehicle Replacement - - 2012/13Build/EquipOther - - TOTAL$ - $ - EXISTING AUTHORIZED YEARDIV./DEPT.PROJECT NAMEBONDSUNISSUED 2013/14VariousFuture Bond Program - - 2013/14VehiclesVehicle Replacement - - 2013/14Build/EquipOther - - TOTAL$ - $ - NOTE: The Capital Improvement Program schedules for FY2010-11 and FY2011-12 do not include the sale of any new General Obligation (G.O.) debt. It is anticipated that a new G.O. Bond program will be initiated in FY 2012-13. 212 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT TOTAL REQUIREDAIDTOTALO&M UNAUTHORIZEDCERTIFICATESCITYINPROJECTfor the UNISSUED OBLIGATIONFUNDINGCONST.COSTSnext yr. - 2,500,000 2,500,000 - 2,500,000 - - 1,500,000 1,500,000 - 1,500,000 - - 11,100,000 11,100,000 - 11,100,000 830,000 - 500,000 500,000 - 500,000 - $ -$ 15,600,000$ 15,600,000$ -$ 15,600,000$ 830,000 TOTAL REQUIREDAIDTOTALO&M UNAUTHORIZEDCERTIFICATES CITYINPROJECTfor the UNISSUED OBLIGATIONFUNDINGCONST.COSTSnext yr. - 2,500,000 2,500,000 - 2,500,000 - - 1,500,000 1,500,000 - 1,500,000 - $ -$ 4,000,000$ 4,000,000$ -$ 4,000,000$ - TOTAL REQUIREDAIDTOTALO&M UNAUTHORIZEDCERTIFICATES CITYINPROJECTfor the UNISSUED OBLIGATIONFUNDINGCONST.COSTSnext yr. 5,000,000 - 5,000,000 - 5,000,000 - - 2,500,000 2,500,000 - 2,500,000 - - 1,500,000 1,500,000 - 1,500,000 - $ 5,000,000$ 4,000,000$ 9,000,000$ -$ 9,000,000$ - TOTAL REQUIREDAIDTOTALO&M UNAUTHORIZEDCERTIFICATES CITYINPROJECTfor the UNISSUED OBLIGATIONFUNDINGCONST.COSTSnext yr. 10,000,000 - 10,000,000 - 10,000,000 - - 2,500,000 2,500,000 - 2,500,000 - - 1,500,000 1,500,000 - 1,500,000 - $ 10,000,000$ 4,000,000$ 14,000,000$ -$ 14,000,000$ - 213 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 214 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES EXECUTIVE SUMMARY UTILITIES CAPITAL IMPROVEMENT PROGRAM 2010-14 CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY The fiscal year 2010-14 Utilities department CIP totals $291.332 million as compared to $310.344 million in the 2009-13 CIP. The total 2010-14 CIP reflects a $19.012 million decrease compared to the 2009-13 CIP. The Electric, Water, and Solid Waste CIPs each decrease and the Wastewater CIP reflects a small increase compared to the 2009-13 CIP. A comparison of the 2010-14 and 2009-13 CIP, by department, is shown below: FY 2010-14 FY 2009-13 Electric $116.810 million $125.962 million Water 87.325 million 96.331 million Wastewater 63.903 million 62.323 million Solid Waste 23.294 million 25.728 million Utilities Total $291.332 million $310.344 million -14 CIP decreases by $9.152 million compared to the 2009-13 CIP, primarily the result of decreased commercial and residential growth in the community, completion of the RD Wells Substation, and completion of three transmission line projects. 5-year CIP decreases by $9.006 million. The Lake Lewisville water treatment plant rehabilitation project represents $27.1 million, or approximately 31% of the total CIP. The CIP also includes $12.8 million for the replacement and addition of water transmission and distribution lines. Another $15.4 million is budgeted to relocate water lines along Texas Department of Transportation related highway expansions projects. The 5-year Wastewater CIP has increased by $1.580 million. New collector and growth related interceptor improvements are budgeted at $24.7 million, including funding for the Graveyard Brach lift station, Pecan Creek interceptor, Hickory Creek interceptor, State School interceptor, and Cooper Creek interceptor. Another $10.3 million is budgeted in the CIP for relocation of wastewater lines along Texas Department of Transportation related highway expansion projects. The Drainage CIP, included in the Wastewater CIP, totals $9.8 million. Of that amount, $4.2 million represents the remainder of the Certificates of Obligation sold in 2007 to fund neighborhood and community drainage improvements. The Solid Waste 5-year CIP decreases by $2.434 million and includes the acquisition of $7.8 million in departmental vehicles (trucks) and equipment purchases. Proposed landfill capital expenditures total $10.1 million, which currently -off area, a truck and equipment wash system, cell construction, new and replacement security fencing, groundwater monitoring expenses, and expansion of the leachate recirculation and landfill gas collection systems. Residential and commercial collections equipment and containers are budgeted at $2.2 million, and recycling containers, recycling site improvements, and construction and demolition processing equipment are budgeted at $3.2 million. The fiscal year 2010-14 Utilities department CIP includes $6.750 million budgeted for capital construction contingency reserves, and will only be used if required. 215 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ELECTRIC UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2009-10 1Automated Meter Reading$ 2,308,126 3Building Construction3,385,600 4Capital Construction Reserve500,000 7Communications Equipment2,070,500 8Contingency300,000 13Distribution Substations3,611,675 14Distribution Transformers1,264,253 19Feeder Extensions & Improvements5,318,141 23Meters177,630 25New Residential & Commercial2,665,083 28Over to Under Conversions230,000 32Power Factor Improvement214,949 40Street Lighting512,508 43Tools & Equipment75,000 45Transmission Lines1,069,300 46Transmission Substation5,228,293 50Vehicles1,807,626 TOTAL$ 30,738,684 Revenue 2,729,626 Utility Bonds **28,009,058 Grand Total$ 30,738,684 *GROUP ASSIGNMENT (GA) NUMBERS are used for identification of CIP Projects by major category of expense. ** Includes existing bond funds plus anticipated issuance of additional debt. 216 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ELECTRIC UTILITY CASH REQUIREMENTS 2010-112011-122012-132013-14 TOTAL $ 1,750,984 $ 1,749,519 $ 1,819,214 $ 1,891,674 $ 9,519,517 - - - - 3,385,600 500,000500,000500,000500,0002,500,000 270,000255,000255,000255,0003,105,500 300,000300,000300,000300,0001,500,000 110,0001,220,0001,260,0003,785,0009,986,675 1,361,1731,465,2961,577,7111,698,7577,367,190 5,847,6655,579,8505,093,6605,579,61827,418,934 320,877264,706276,726289,2221,329,161 2,841,9933,030,7713,234,3043,453,25415,225,405 350,000350,000350,000350,0001,630,000 208,82065,00065,00065,000618,769 212,542220,731230,748238,2181,414,747 75,00075,00075,00075,000375,000 6,021,0003,100,0004,300,0002,300,00016,790,300 1,477,500160,000120,0003,825,00010,810,793 494,000884,500414,000232,0003,832,126 $ 22,141,554$ 19,220,373$ 19,871,363$ 24,837,743$ 116,809,717 1,912,820 2,159,500 1,689,000 1,507,000 9,997,946 20,228,73417,060,87318,182,36323,330,743106,811,771 $ 22,141,554$ 19,220,373$ 19,871,363$ 24,837,743$ 116,809,717 217 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WATER UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2009-10 2Booster Station$ 480,000 4Capital Construction Reserve 250,000 7Communications Equipment 35,000 10Development Plan Water Lines 250,000 12Distribution System Upgrade 854,000 17Elevated Storage 380,000 20Field Services Replacement 1,653,657 24Miscellaneous 775,000 29Oversize Lines 200,000 35Regulatory Disinfection Modifications 27,092,000 38State Highway Relocations 1,270,352 42Taps, Fire Hydrants, Meters 981,802 43Tools & Equipment 20,000 45Transmission Lines 500,000 48Plant Improvements 230,000 Vehicles 96,000 TOTAL$ 35,067,811 Aid in Construction$ 308,796 Revenue 14,624,663 Utility Bonds** 20,134,352 Grand Total$ 35,067,811 *GROUP ASSIGNMENT (GA) NUMBERS are used for identification of CIP Projects by major category of expense. ** Includes existing bond funds plus anticipated issuance of additional debt. 218 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WATER UTILITY CASH REQUIREMENTS 2010-112011-122012-132013-14TOTAL $ 4,150,000$ 50,000$ 300,000$ -$ 4,980,000 250,000 250,000 250,000 250,000 1,250,000 35,000 - - - 70,000 250,000 250,000 250,000 250,000 1,250,000 7,286,943 4,649,520 - - 12,790,463 4,200,000 - - - 4,580,000 2,295,734 1,858,206 2,081,056 1,806,092 9,694,745 25,000 25,000 25,000 25,000 875,000 200,000 200,000 200,000 225,000 1,025,000 - - - - 27,092,000 1,281,510 8,496,196 2,510,560 1,791,000 15,349,618 1,090,482 1,265,009 1,253,668 1,326,351 5,917,312 55,000 25,000 25,000 25,000 150,000 - - - - 500,000 245,000 320,000 - - 795,000 319,200 217,500 95,000 278,000 1,005,700 $ 21,683,869$ 17,606,431$ 6,990,284$ 5,976,443$ 87,324,838 $ 355,363$ 373,132$ 304,698$ 319,933$ 1,661,922 4,437,853 4,947,479 5,070,586 5,431,510 34,512,091 16,890,453 12,285,820 1,615,000 225,000 51,150,625 $ 21,683,669$ 17,606,431$ 6,990,284$ 5,976,443$ 87,324,638 219 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WASTEWATER UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2009-10 4Capital Construction Reserve$ 250,000 5Collection System Upgrade 4,952,000 10Development Plan Lines 250,000 16Drainage Improvements 4,943,000 20Field Services Replacement 710,200 21Infiltration/Inflow - 24Misc 775,000 29Oversize Lines 200,000 36Replace Lines 409,139 38State Highway Relocations 279,660 42Taps, Fire Hyds, Meters 99,100 43Tools & Equipment 82,900 47Waste Water Effluent Reuse 175,000 47Plant Improvements 241,000 50Vehicles 418,000 TOTAL$ 13,784,999 Aid in Construction$ 99,100 Certificates of Obligation 4,398,000 Revenue 2,506,239 Utility Bonds** 6,781,660 Grand Total$ 13,784,999 *GROUP ASSIGNMENT (GA) NUMBERS are used for identification of CIP Projects by major category of expense. ** Includes existing bond funds plus anticipated issuance of additional debt. 220 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM WASTEWATER UTILITY CASH REQUIREMENTS 2010-112011-122012-132013-14TOTAL $ 250,000$ 250,000$ 250,000$ 250,000$ 1,250,000 2,870,000 4,982,686 7,422,617 4,495,000 24,722,303 250,000 250,000 250,000 250,000 1,250,000 1,885,000 1,758,000 - - 8,586,000 - - - - 710,200 221,141 227,774 234,609 241,649 925,173 25,000 25,000 32,500 25,000 882,500 200,000 200,000 200,000 200,000 1,000,000 1,721,414 2,034,056 1,697,080 1,460,495 7,322,184 921,980 5,904,870 2,468,020 713,000 10,287,530 102,073 105,135 108,290 111,540 526,138 91,600 96,000 73,000 93,000 436,500 25,000 25,000 25,000 25,000 275,000 1,035,000 233,000 171,000 2,250,000 3,930,000 327,000 687,000 210,000 157,000 1,799,000 $ 9,925,208$ 16,778,521$ 13,142,116$ 10,271,684$ 63,902,528 $ 102,073$ 105,135$ 108,290$ 111,540$ 526,138 25,000 300,000 - - 4,723,000 3,091,155 3,437,830 2,928,189 2,537,144 14,500,557 6,706,980 12,935,556 10,105,637 7,623,000 44,152,833 $ 9,925,208$ 16,778,521$ 13,142,116$ 10,271,684$ 63,902,528 221 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SOLID WASTE UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2009-10 6Commercial Collection$ 245,000 11Disposal/Landfill 3,580,000 34Recycling 411,000 37Residential Collection 115,000 43Tools & Equipment 100,000 50Vehicles 1,263,020 TOTAL$ 5,714,020 Revenue$ 350,000 Certificates of Obligation 5,364,020 Grand Total$ 5,714,020 *GROUP ASSIGNMENT (GA) NUMBERS are used for identification of CIP Projects by major category of expense. 222 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SOLID WASTE UTILITY CASH REQUIREMENTS 2010-112011-122012-132013-14TOTAL $ 250,000$ 400,000$ 100,000$ 100,000$ 1,095,000 1,445,000 1,271,732 1,733,427 2,033,427 10,063,586 1,088,000 676,000 579,000 469,000 3,223,000 120,000 120,000 125,000 125,000 605,000 100,000 100,000 100,000 100,000 500,000 1,446,416 1,248,149 1,816,001 2,034,218 7,807,804 $ 4,449,416$ 3,815,881$ 4,453,428$ 4,861,645$ 23,294,390 $ 517,000$ 520,000$ 523,000$ 523,000$ 2,433,000 3,932,416 3,295,881 3,930,428 4,338,645 20,861,390 $ 4,449,416$ 3,815,881$ 4,453,428$ 4,861,645$ 23,294,390 223 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 224 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET AND INVESTMENT POLICIES BUDGET ADMINISTRATION AND DEVELOPMENT I. Budget Period A. Establishment of Fiscal Year. The City of Denton's fiscal year shall begin on October 1 and end on September 30. B. Term of Appropriations. "All appropriations that have not been expended or lawfully encumbered shall lapse at the end of the budget year". (Charter Section 8.06) II. Budget Development A. Determining Council Priorities. "The budget shall provide a complete financial plan for the fiscal year, and the budget shall be prepared on the basis of policy priorities defined by the Council for the City Manager at least one hundred twenty (120) days before the end of the fiscal year." (Charter Section 8.03) B. Budget Prepared from Departmental Requests. The City of Denton departments shall prepare budgetary decision packages in a manner directed by the City Manager. Department directors shall indicate funding priorities. C. Deadline for Budget Submission. "At least thirty (30) days before the date the governing body of the municipality makes its tax levy for the fiscal year." (Charter Section 8.03, revised 2006) D. Public Hearing on Budget. "The Council shall hold a public hearing on the proposed budget. Any taxpayer of the municipality may attend and may participate in the hearing, which shall be set for a date after the 15th day after the date the proposed budget is filed with the City Secretary but before the date the City Council makes its tax levy. The Council shall provide for public notice of the date, time, and location of the hearing. In addition to this notice, the City Council shall publish notice before the public hearing related to the budget in at least one newspaper of general circulation in Denton County. This notice shall be published no earlier than the thirtieth or later than the tenth day before the date of the public hearing. The City Council shall provide such other notice as may be required by state and all other applicable law. The City Council may make such changes in the budget that it considers warranted by the law or by the best interests of the municipal taxpayers and may increase or decrease the items of the budget provided the total proposed expenditures shall not exceed the total anticipated revenue." (Charter Section 8.04) E. Truth in Taxation. Budget development procedures will be in conformance with the State law outlined in the Truth in Taxation process. In the event of a tax increase, notices will be provided and public hearings held in conformance to this State law. F. Adoption of Budget. "The budget shall be finally adopted by the favorable votes of at least a majority of all members of the Council after the conclusion of the public hearing. Should the Council take no final action at the conclusion of the public hearing and before the end of the fiscal year, the budget as submitted by the City Manager shall be deemed to have been finally adopted by the Council." (Charter Section 8.05) 225 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES G. Budget, a Public Record. The budget, budget message, and all supporting schedules shall be a public record in the office of the City Secretary open to public inspection. The City Manager shall prepare sufficient copies of the budget and budget message for distribution to interested persons. III. Budget Administration A. Balanced Budget Required. The City of Denton will develop balanced budgets in which current resources (current revenues plus fund balance) will equal or exceed current expenditures. The City will avoid budgetary procedures that balance the budget at the expense of meeting future years' expenses, such as: postponing expenditures, accruing future years' revenues, or rolling over short-term debt. The budget will provide for adequate maintenance and replacement of capital plant and equipment. B. Funding of Current Expenditures with Current Revenues. The budget will assure that current expenditures are funded with current revenues. Current operating expenses will not be capitalized or funded through the use of long-term debt. C. Use of Non-Recurring Resources. The City of Denton will use non-recurring resources to fund non-recurring expenditures. D. Performance Measures and Productivity Indicators. An annual budget where possible will utilize performance measures and productivity indicators. E. Departmental Budget Reporting. Regular monthly reporting on budgetary status will be provided by departments. The reporting will be structured to provide projected balances for the end of the year. F. Return on Investment. The Utilities shall transfer to the General Fund a return on investment based upon three and one-half percent (3.5%) of utility revenues. The maximum amount to be transferred will not exceed six percent (6%) of equity in the Electric and Water/Wastewater Utility. Equity is assets net of accumulated depreciation, less the book value of any contributed capital. IV. Revenue Policies A. Revenue Goal. The City will try to maintain a diversified and stable revenue system to shelter it from short-run fluctuations in any one-revenue source. B. Development of Revenue Projection. The City will estimate its annual revenues using an objective, analytical process. The City will project revenues for the next two years and five years; and these projections will be updated annually. Each existing and potential revenue source will be examined annually. C. User Charges and Fees Required. User charges and fees will be established at a level related to the cost of providing the services. The City will recalculate a full cost of activities supported by user fees to identify the impact of inflation and other cost increases. The City will automatically revise user fees when necessary to adjust for the effects of inflation, program changes, and policy changes. For Enterprise Funds, the City shall establish user fees and charges that fully support the total direct and indirect cost of the activity. Indirect costs include the cost of administration borne by other operating funds. 226 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES For programs within the General Fund, the City shall establish and maintain fees for those cost activities to be supported by the user. For each supported activity, the City shall establish the level of support necessary. The fees shall be reviewed annually and adjusted when necessary to maintain the proper level. D. Tax Collection. The City will follow an aggressive policy of collecting property tax revenues. The annual level of uncollected property taxes will generally not exceed four percent (4%). E. Tax Assessment. The City will monitor the appraisal procedures of the Denton Central Appraisal District and provide necessary input to assure that sound appraisal procedures are maintained. Property will be assessed at one hundred percent (100%) of full market value. V. Reserve Policies A. Undesignated Reserve Fund Balance. The city will establish a General Fund reserve to provide for unanticipated expenditures of a nonrecurring nature, or to meet unexpected increases in service delivery costs. The reserve will be maintained at a sufficient level to provide forty-five to sixty days of expenditures; approximately 15% of budgeted General Fund expenditures. VI. Budget Amendment and Modification A. Transfer of Appropriations. "At any time during the fiscal year, the City Manager may transfer any part of the unencumbered appropriation balance or the entire balance thereof between programs or general classifications of expenditures within an office, department, agency, or organizational unit within the same fund. At any time during the fiscal year, at the request of the City Manager, the Council may, by resolution, transfer any part of the unencumbered appropriation balance or the entire balance thereof from one office, department, agency, or organizational unit to another." (Charter Section 8.07) B. Amending the Budget. "In case of grave public necessity, emergency expenditures to meet unusual and unforeseen conditions, which could not by diligent thought and attention have been included in the original budget, may be authorized by the affirmative vote of at least five (5) of the members of the Council as an amendment to the original budget. In every case where such amendment is made, a copy of the ordinance adopting the amendment shall be filed with the City Secretary, published in the next issue of the official newspaper of the City, and attached to the budget originally adopted." (Charter Section 8.08) C. Authority to Reduce Appropriations. The City Manager may at any time reduce appropriations for a department, office, or agency. D. Funds Requiring Appropriations Established by Ordinance. In accordance with generally accepted accounting practices, an appropriations ordinance shall create appropriations for Government Funds. These funds include the General Fund. The remaining funds shall have budgets prepared and submitted to the City Council for approval. 227 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES VII. Investment Policy A. Investment Objectives and Strategies. It is the policy of the City that, giving due regard to the safety and risk of investments, all available funds shall be invested in conformance with State and Federal Regulations, applicable Bond Ordinance requirements, adopted Investment Policy and adopted Investment Strategies. In accordance with the Public Funds Investment Act, the following prioritized objectives (in order of importance) in accordance wit Sec. 2256.005(d) apply : 1. Suitability Understanding the suitability of the investment to the financial requirements of the City is important. Any investment eligible in the Investment Policy is suitable for all City funds. 2. Safety Preservation and safety of principal are the primary objectives of the Investment Policy. All investments shall be in high quality securities with no perceived default risk. 3. Liquidity The City investment portfolio will remain sufficiently liquid to meet operating requirements that might be reasonably anticipated. Liquidity shall be achieved by matching investment maturities with forecasted cash flow requirements and by investing in securities with active secondary markets. Short-term investment pools and money market mutual funds provide daily liquidity and may be utilized as a competitive yield alternative to fixed income investments. 4. Marketability Securities with active and efficient secondary markets are necessary in between the bid and offer prices of a particular security type of less than a quarter of a percentage point shall define an efficient secondary market. 5. Diversification Investment maturities shall be staggered throughout the budget cycle to provide cash flow based on the anticipated needs of the City. Diversifying the appropriate maturity structure will reduce market cycle risk. 6. Yield Attaining a competitive market yield investment risk constraints and the cash flow characteristics of the portfolio, is the exceed the average rate of return on U.S. Treasury Bills at a maturity level in days. The yield of an equally weighted, rolling six-month Treasury Bill portfolio shall be the minimum yield Six-month U.S. Treasury Bill information is derived from the Federal Reserve Statistical Release H.15 for constant maturities. A secondary objective will be to obtain a yield equal to or in excess of a local government investment pool or money market mutual fund. The first measure of success in this area will be the attainment of enough income to offset inflationary increases. Although staff will Sec. 2256.006(a-b). The Investment Officers shall avoid any transactions that might 228 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES impair publ body recognizes that in diversifying the portfolio, occasional measured unrealized losses due to market volatility are inevitable, and must be considered within the context of the ov diversification has been implemented. The prudence of the investment decision shall be measured in accordance with the tests set forth in 2256.006(b). B. Investment Strategy for Specific Fund Groups. In order to better diversify, maximize interest earnings and otherwise meet stated objectives, fund groups may be combined into one or more internal investment pools. Although fund monies may be combined into a single asset portfolio, proportional fund ownership will be accounted for separately. The City maintains separate portfolios for some individual funds or groups of funds that are managed in accordance with the terms of this Policy and by the corresponding investment strategies listed below. 1. Investment Pool Strategy majority of City Funds which includes tax receipts, enterprise fund revenues, fine and fee revenues, as well as some, but not necessarily all, bond proceeds, grants, gifts and endowments. This portfolio is maintained to meet anticipated daily cash needs ability of the City to meet obligations and to minimize potential liquidation losses, the dollar-weighted average stated maturity of the Investment Pool shall not exceed 1.5 years or 550 days. 2. Bond Funds Strategy Occasionally, separate non-pooled portfolios are established with the proceeds from bond sales in order to maximize earnings within the constraints of arbitrage regulation. 3. Bond Reserve Fund Strategy Non-pooled reserve funds for outstanding revenue bonds are set levels required by their respective bond ordinances. These funds will be used to pay principal and/or interest, if required, to prevent default. Securities should be of high quality and, except as may be required by the bond ordinance specific to individual issues, of short to intermediate-term maturities with stated final maturities not exceeding five (5) years or a dollar weighted-average maturity of 650 days or less. 4. Endowment Fund Strategy Funds received as gifts to the City with instructions that the income generated by the investment of said funds be used for specific purposes are invested as separate non-pooled portfolios in order to maximize return. 229 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 230 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES BUDGET GLOSSARY The Annual Program of Services contains specialized and technical terminology that is unique to public finance and budgeting. To assist the reader of this document in understanding these terms, a budget glossary has been included in the document. Accrual Basis. The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows. Accrued Expenses. Expenses incurred but not due until a later date. Administrative Services. Administrative Services charges are allocated to all Enterprise Fund activities (e.g., electric, water/wastewater and solid waste) for indirect management and administrative support given by general fund departments. Administrative Transfer. An inter-fund transfer designed to recover General Fund expenditures conducted on behalf of Proprietary funds. Ad Valorem Taxes. (Current) All property, real, personal, tangible, intangible, annexations, additions, 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. Appropriation. A legal authorization granted by a governing body to make expenditures and to incur obligations for specific purposes. Appropriable Fund Balance. The cash remaining from the prior year which is available for appropriation and expenditure in the current year. Appropriation Ordinance. The official enactment by the City Council to establish legal authority for City officials to obligate and expend resources. Assessed Valuation. A value that is established for real or personal property for use as a basis for levying property taxes. (Note: Property values are established by the Denton Central Appraisal District.) Balanced Budget. A budget in which estimated revenues equal estimated expenditures. Bond. A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are most frequently used for construction of large capital projects, such as buildings, streets and bridges. 231 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 but have not been formally or legally appropriated by the governing body. Cash Basis. A basis of accounting under which transactions are recognized only when cash changes hands. Cash Management. The management of cash necessary to pay for government services, while investing temporary cash excesses in order to earn interest revenue. Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships, and investing funds in order to achieve the highest interest and return available for temporary cash balances. Cost. (1) The amount of money or other consideration exchanged for property or services. (2) Expense. Cost Accounting. That method of accounting, which provides for assembling and recording of all the elements of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a specific job. Current Taxes. Taxes that are levied and due within one year. 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. 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. 232 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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. Encumbrances. Commitments related to unperformed (executory) contracts for goods or services. Enterprise Fund. A fund established to account for operations (a) that are financed and operated in a manner similar to private business enterprises--where the intent of the governing body is that the costs (expenses, including depreciation) for providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Examples of Enterprise Funds are those for water, gas, and electric utilities; swimming pools; airports; parking garages; and transit systems. Expenditure. This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expense is actually paid. This term applies to all funds. Note: An encumbrance is not an expenditure. An encumbrance reserves funds to be expended. Expenses. Charges incurred (whether paid immediately or unpaid) for operation, maintenance, interest and other charges. Federal Energy Regulatory Commission (FERC). This is the federal commission governing public utilities and licensing. The commission sets the standards and guidelines for accounting and reporting. Fiscal Year. The time period designated by the City signifying the beginning and ending period for recording financial transactions. The City of Denton has specified October 1 to September 30 as its fiscal year. Fixed Assets. Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. Franchise Fee. This is a charge paid for the use of City streets and public right of way and is in lieu of all other municipal charges, fees, street rentals, pipe taxes or rentals, easement or other like franchise fees, inspections, fees, and/or charges of every kind except only Ad Valorem and special assessment taxes for public improvements (e.g., gas, telephone, cable TV, and banks). Full-time Equivalent (FTE). A unit of measure based on the number of hours that an employee works during the fiscal year. One FTE is equal to 2080 hours. Function. A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible. Fund. An accounting entity that has a set of self-balancing accounts and that records all financial transactions for specific activities or government functions. Eight commonly used funds in public accounting are: general fund, special revenue funds, debt service funds, capital project funds, enterprise funds, trust and agency funds, internal service funds, and special assessment funds. Fund Balance. Fund balance is the excess of assets over liabilities and is therefore also known as surplus funds. General Fund. The fund used to account for all financial resources except those required to be accounted for in another fund. 233 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES General Obligation Bonds. Bonds that finance a variety of public projects, such as streets, buildings, and improvements. The repayment of these bonds is usually made from the General Debt Service Fund, and these bonds are backed by the full faith and credit of the issuing government. Generally Accepted Accounting Principles (GAAP). Uniform minimum standards of and guidelines to financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. They encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. They provide a standard by which to measure financial presentations. Governmental Funds. Those funds through which most governmental functions typically are financed. The acquisition, use and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, General Debt Service). Grants. Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose, activity, or facility. Hotel/Motel Tax. A tax 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. Income. A term used in proprietary fund type accounting to represent (1) revenues or (2) the excess of revenues over expenses. Inter-fund Transfers. Amounts transferred from one fund to another to recover the charge for administrative services. Internal Service Fund. Funds used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis (for example, the Technology Services Fund and the Materials Management Fund). Investments. Securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. Levy. (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (Noun) The total amount of taxes, special assessments, or service charges imposed by a government. Long-Term Debt. Debt with a maturity of more than one year after the date of issuance. Mixed Beverage Tax. A tax imposed on the gross receipts of a Licensee for the sale, preparation, or service of mixed beverages or from the sale of ice or non-alcoholic beverages and consumed on the premises of the permittee. 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 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. 234 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 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 interfund transfers other than residual equity transfers. Ordinance. A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution 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 45 requires the recognition of the costs of these benefits over the service period of the employee. Other Financing Sources. Governmental fund general long-term debt proceeds, operating transfers out, and material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues. Overlapping Debt. The proportionate share of the debts of local governments located wholly or in part within the limits of the reporting government, which must be borne by property within each government. Payment in Lieu of Taxes. Payments made only by the electric division for Franchise Fees (4% of gross revenue) and Return on Investment (3.5% of gross revenue), both capped. Performance Audits. Examinations intended to assess (1) the economy and efficiency of the audited entity's operations and (2) program effectiveness--the extent to which program objectives are being attained. Performance Measures. Specific quantitative and qualitative measures of work performed as an objective of the department. 235 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Productivity Measures. Productivity measures should reflect how well a program is performing its activities to meet the needs of the public and the organization. They should measure productivity, effectiveness, efficiency or the impact of a service provided. While activity measures indicate "how much" activity the division/department is performing, productivity measures identify "how well" the division/department is performing. Program Description. Describes the nature of service delivery provided at this level of funding. It clearly explains how service delivery will be different from the prior budget year. Program Goals. Program goals describe the purpose or benefit the division/department plans to provide to the community and/or organizations it serves. Goals identify the end result the division/department desires to achieve with its activities, but goals are often ongoing and may not be achieved in one year. Program Objectives. Program Objectives are quantifiable steps toward accomplishing stated goals. They should have a specific time frame or measurable achievement. Objectives should be able to be reached or completed within the current fiscal year. Objective statements are not required for every activity performed, but should focus on the major steps necessary for achieving established goals. Property Tax. Property taxes are levied on both real and personal property according to the property's valuation and the tax rate. Reserve. An account to use to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Residual Equity Transfers. Non-recurring or non-routine transfers of equity between funds. Return on Investment. Return on Investment (ROI) involves the transfer of funds from the Utility System Fund to the General Fund on the discretionary basis, which shall not be more than six percent (6%) of the net investment. Current ROI is based on 3.5% of rate revenue. The intent of the discretionary transfer is to reimburse the citizenry by contributing revenues to the General Fund, thereby easing the ad valorem tax burden. Revenue Bonds. Bonds whose principal and interest are payable exclusively from earnings of an Enterprise Fund. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the Enterprise Fund's property. Revenues. (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1, general long-term debt proceeds and operating transfers in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1, operating transfers in are classified separately from revenues. Sales Tax. A general "sales tax" is levied on persons and businesses selling merchandise or services in the city limits on a retail basis. The categories for taxation are defined by state law. Monies collected under authorization of this tax is for the use and benefit of the City; however, no city may pledge anticipated revenues from this source to secure the payment of funds or other indebtedness. Shared Revenues. Revenues levied by one government but shared on a pre-determined basis, often in proportion to the amount collected at the local level, with another government or class of governments. 236 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES Street Cuts. These revenues are derived by the Street Department for the repairing of the street following the construction of various utility companies (e.g., gas, telephone, water and sewer). Tax Rate. The amount of tax stated in terms of a unit of the tax base; for example, $.50 per $100 (one hundred dollars) assessed valuation of taxable property. Tax Rate Limit. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. Tax Roll. The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished. Taxes. Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, sewer service charges. Transfer of Construction Bond Funds. These revenues are payments to the General Fund from the Bond Fund for General Fund labor expenditures on bond-financed projects. Trial Balance. A list of the balances of the accounts in a ledger kept by double entry with the debit and credit balances shown in separate columns. Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purchases. Working Capital. liabilities and outstanding encumbrances. Workload Measures. Workload measures reflect major activities of the division/department. They indicate the amount of work that has been done in the past and projected workload levels for the current and next year. Workload measures should be able to be tracked with a reasonable amount of time and effort. 237 DENTON SERVICE Whatever * It * Takes! CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES 238 DENTON SERVICE Whatever * It * Takes!