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2006-257 . .. S:\Our Documents\Ordinances\06\Budget 2006-07 Ordinance.doc ORDINANCE NO. .2006 - 2 57 AN ORDINANCE ADOPTING THE BUDGET AND THE FIRST YEAR OF THE CAPITAL IMPROVEMENT PROGRAM OF THE CITY OF DENTON, TEXAS, FOR THE FISCAL YEAR BEGINNING ON OCTOBER I, 2006, AND ENDING ON SEPTEMBER 30, 2007; AND DECLARING AN EFFECTIVE DATE. WHEREAS, notice of a public hearing on the budget for the City of Denton, Texas, for the fiscal year 2006-2007 was heretofore published at least ten days in advance of said public hearing; and WHEREAS, a public hearing on the said budget was duly held on September 12, 2006, and all interested persons were given an opportunity to be heard for or against any item thereof; and WHEREAS, on 29th day of June 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 more than sixty days prior to the beginning of the budget year, as provided by Section 10.03(6) ofthe City Charter; NOW, THEREFORE, THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS: SECTION I. 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 1,2006, and ending on September 30,2007 prepared by the City Manager and filed with the City Secretary, as amended by the City Council, is hereby approved and adopted, a copy of which budget is attached hereto and incorporated by reference herein. SECTION 3. The City Council hereby appropriates from available resources to the following funds: General Fund Electric Fund Water Fund Wastewater Fund Solid Waste Fund Technology Services Fund Materials Management Fund Fleet Services Fund Aquatics Fund Recreation Fund Tourist & Convention Fund Risk Retention Fund $ 76,899,196 184,226,43 I 44,749,699 24,049,290 15,733,466 5,859,583 6,21 8,408 6,616,474 1,833,909 1,508,727 1,274,886 2,284,907 .. ~ S:\Our Documents\Ordinances\06\Budget 2006-07 Ordinance.doc Police Confiscation Fund General Debt Service Fund Total 194,108 14,775,824 $386,224,908 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 2006-07 budget. SECTION 5. The budget includes certain unlisted, authorized and unpaid encumbrances from the prior fiscal year to be carried over to the 2006-2007 budget as determined by the City Manager or his designee. SECTION 6. The City Manager, or his designee, is hereby authorized to transfer the amounts of money for employee benefit and salary adjustments as contained in the 2006-2007 budget to the various departments. SECTION 7. The City Manager, or his designee, shall cause copies of the budget to be filed with the City Secretary and County Clerk of Denton County. SECTION 8. This ordinance shall become effective immediately upon its passage and approval. PASSED AND APPROVED this the 2&tltday of ~5V!-oI:.em heir I ,2006. ~~~AYOR ATTEST: JENNIFER WALTERS, CITY SECRETARY BY: PAGE 2 CITY OF DENTON ANNUAL PROGRAM OF SERVICES 2006Ï07 ADOPTED AS APPROVED BY THE MAYOR AND CITY COUNCIL PERRY MCNEILL, MAYOR PETE KAMP, MAYOR PRO TEM JOE MULROY, DEPUTY MAYOR PRO TEM BOB MONTGOMERY, COUNCILMEMBER CHARLYE HEGGINS, COUNCILMEMBER JACK THOMSON, COUNCILMEMBER GUY MCELROY, COUNCILMEMBER ON SEPTEMBER 26, 2006 HOWARD MARTIN INTERIM CITY MANAGER JON FORTUNE ASSISTANT CITY MANAGER PREPARED BY: Chris Rodriguez Budget Manager Antonio Puente Budget Coordinator Terri Doby Financial Analyst Michelle McCallum Management Assistant Gary Calmes, CPA Utility Financial Administrator Mary Dickinson Robert Heron Utility Financial Coordinator Utility Financial Manager Nancy Towle Lee Ann Bunselmeyer Utility Financial Coordinator Treasury & Tax Manager Mike Rodgers, CPA Controller Harvey Jarvis Kurt Breyfogle Chief Accountant Senior Utility Accountant Diane Chang, CPA Edward Lane, CPA Senior Grant Accountant Accountant III Cody Wood Accountant III Special Thanks to our Reprographics Division 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 MISSON STATEMENT: To be a leader among cities in delivering outstanding quality services and products through: Citizen involvement Innovation Efficient use of resources STRATEGIC GOALS*: Balanced and Smart Growth: To plan for infrastructure improvements and delivery of other essential public services by planning for the location and quantity of future growth. Neighborhood Preservation:To allow for the full range of demographic profiles which make up the character of the City in safe, clean, and crime-free neighborhoods. Historic Preservation:To identify, preserve, and maintain the unique and distinctive cultural, historic, and architectural features of Denton through a partnership between the City and private interests. Sustainable Development:To construct and maintain development in such a manner that will not compromise public health, endanger the public drinking supplies, or pollute the environment. Economic Diversification:To encourage a strong, diversified, and self-sustaining economy, creating a wide range of employment opportunities, enhancing local ownership opportunities, and expanding and balancing the tax base of the City. Open Space:To retain open space and the unique character of the region while providing a wide array of parks and recreation opportunities reasonably distributed throughout the City. LEADERSHIP PHILOSOPHY: We affirm that each of us has leadership, task, and management responsibilities. Our greatest performance is achieved through partnerships and cooperation. We are motivated to excellence by cultivating open communication that involves and supports people. We are talented, dedicated and diverse individuals who, by challenging systems and owning our work, make significant contributions to the greater good of the community. To Serve With CHARACTER: C ooperation H onesty A ccountability R espect A bility C reativity T rust E xcellence R esponsiveness *Adapted from 1999-2020 Denton Plan iii The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Budget Presentation to the City of Denton, Texas for its annual budget for the fiscal year beginning October 1, 2005. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. iv 215 E. M C KINNEY DENTON, TEXAS 76201 (940) 349-8200 FAX (940) 349-8236 October 1, 2006 HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL AND CITIZENS OF DENTON: Iam pleased to submit to you the City of Denton Annual Program of Services for fiscal year 2006Ï07. The attached budget document includes both the operating and capital improvements budgets. It meets all legal requirements and increases the property tax rate to $0.62652 per $100 valuation. As stipulated by the City of Denton charter, the proposed budget was submitted to the City Council on July 31. Council budget workshops were held during the months of August and September, and citizen input was heard at the September 12 and 19 public hearings, with final budget adoption on September 26, 2006. The policy direction provided by the City Council, as well as the Audit CommitteeÔs long-range financial planning sessions held March through July, provided the framework for the development of this budget. The ManagerÔs Message, which starts on page 1, provides a detailed narrative overview of the program of services for fiscal year 2006Ï07. Sincerely, Howard Martin Interim City Manager Attachment v ELECTED OFFICIALS Perry McNeill Mayor Joe Mulroy Bob Montgomery Deputy Mayor Councilmember Pro Team At-Large At-Large Jack Thomson Pete Kamp Councilmember Mayor Pro Tem District 3 District 2 Guy McElroy Charlye Heggins Councilmember Councilmember District 4 District 1 vi vii viii 2006Ï07 TABLE OF CONTENTS READER'S GUIDE Manager's Message.................................................................................................................................................1 Budget Calendar....................................................................................................................................................27 Budget Flow Charts................................................................................................................................................28 Major Budget Documents.....................................................................................................................................29 The Budget Process................................................................................................................................................30 Organization of the Budget..................................................................................................................................32 Budgetary Policies..................................................................................................................................................32 Budgeted Funds......................................................................................................................................................32 Budget Basis.............................................................................................................................................................33 Organizational Relationships.................................................................................................................................34 Budget and Investment Policies...........................................................................................................................35 Budget Glossary......................................................................................................................................................41 BUDGET IN BRIEF Budget Resource & Expenditure Summary.........................................................................................................49 Consolidated Fund Summary...............................................................................................................................50 Combined Expenditures by Classification..........................................................................................................54 Combined Appropriable Fund Balances............................................................................................................56 Combined Position Summary................................................................................................................................58 General Fund Resource & Expenditure Summary.............................................................................................60 General Debt Service Fund Resource & Expenditure Summary.....................................................................62 Estimated Ad Valorem Tax Collections & Distribution.......................................................................................63 Electric Fund Resource & Expenditure Summary...............................................................................................64 Water Fund Resource & Expenditure Summary.................................................................................................66 Water Fund Expenditures by Classification.........................................................................................................67 Wastewater Fund Resource & Expenditure Summary......................................................................................68 Wastewater Fund Expenditures by Classification..............................................................................................69 Solid Waste Fund Resource & Expenditure Summary.......................................................................................70 Solid Waste Fund Expenditures by Classification...............................................................................................71 Technology Services Fund Resource & Expenditure Summary.......................................................................72 Technology Services Fund Expenditures by Classification...............................................................................73 Materials Management Fund Resource & Expenditure Summary..................................................................74 Motor Pool Fund Resource & Expenditure Summary........................................................................................75 ix Fleet Management Fund Resource & Expenditure Summary.........................................................................76 Risk Management Fund Resource & Expenditure Summary...........................................................................77 Recreation Fund Resource & Expenditure Summary........................................................................................78 Aquatic Center Fund Resource & Expenditure Summary................................................................................79 Tourist & Convention Fund Resource & Expenditure Summary.......................................................................80 Emily Fowler Library Fund Resource & Expenditure Summary..........................................................................81 Police Confiscation Fund Resource & Expenditure Summary.........................................................................82 GENERAL FUND City Boards & Commissions Chart........................................................................................................................83 General Fund Resource Summary.......................................................................................................................84 Major Revenue Summary......................................................................................................................................93 Expenditure Summary............................................................................................................................................94 Expenditures by Classification...............................................................................................................................96 Position Summary by Division................................................................................................................................98 Community Services Programs Community Services Summary by Category........................................................................................................................102 Summary by Division............................................................................................................................103 Building Inspections..............................................................................................................................104 Code Enforcement..............................................................................................................................106 Library Ï Administration........................................................................................................................108 Library Ï Emily Fowler............................................................................................................................110 Library Ï North Branch..........................................................................................................................112 Library Ï South Branch.........................................................................................................................114 Parks Ï Administration..........................................................................................................................116 Parks Ï Keep Denton Beautiful...........................................................................................................118 Parks Ï Leisure Services........................................................................................................................120 Parks Ï Maintenance...........................................................................................................................122 Planning.................................................................................................................................................124 Contributions to Agencies...................................................................................................................126 Public Safety Programs Public Safety Summary by Category........................................................................................................................130 Summary by Division............................................................................................................................131 Animal Services.....................................................................................................................................132 Fire Administration................................................................................................................................134 Fire Operations......................................................................................................................................136 Fire Prevention.......................................................................................................................................138 Municipal Court....................................................................................................................................140 Municipal Judge...................................................................................................................................142 Police......................................................................................................................................................144 x Transportation Programs Transportation Summary by Category........................................................................................................................148 Summary by Division............................................................................................................................149 Airport.....................................................................................................................................................150 Streets.....................................................................................................................................................152 Traffic Operations.................................................................................................................................154 Street Lighting........................................................................................................................................156 Engineering............................................................................................................................................157 Downtown Programs Downtown Summary by Category........................................................................................................................160 Summary by Division............................................................................................................................161 Economic Development.....................................................................................................................162 Downtown Development....................................................................................................................164 Administrative Programs Administrative Summary by Category........................................................................................................................168 Summary by Division............................................................................................................................169 Accounting............................................................................................................................................170 Budget and Finance Administration.................................................................................................172 Cable Television....................................................................................................................................174 City ManagerÔs Office.........................................................................................................................176 Facilities Management........................................................................................................................178 Human Resources.................................................................................................................................180 Internal Audit.........................................................................................................................................182 Legal Administration............................................................................................................................184 Public Information Office....................................................................................................................186 Tax...........................................................................................................................................................188 Treasury..................................................................................................................................................190 Finance Miscellaneous........................................................................................................................192 Risk Management................................................................................................................................193 GENERAL DEBT SERVICE FUND Debt Management Summary............................................................................................................................195 Resource & Expenditure Summary.....................................................................................................................198 Estimated Ad Valorem Tax Collections & Distribution.....................................................................................199 General Long-Term Debt.....................................................................................................................................200 ELECTRIC UTILITIES Resource & Expenditure Summary.....................................................................................................................205 xi WATER UTILITIES Resource & Expenditure Summary.....................................................................................................................207 Expenditures by Classification.............................................................................................................................209 Water Administration....................................................................................................................................210 Utilities Administration...................................................................................................................................212 Water Production..........................................................................................................................................214 Water Distribution..........................................................................................................................................216 Water Metering.............................................................................................................................................218 Engineering....................................................................................................................................................220 Water Laboratory.........................................................................................................................................222 Safety & Training...........................................................................................................................................224 Customer Service..........................................................................................................................................226 Water Miscellaneous....................................................................................................................................228 Principal & Interest Requirements..............................................................................................................229 WASTEWATER UTILITIES Resource & Expenditure Summary.....................................................................................................................233 Expenditures by Classification.............................................................................................................................235 Wastewater Administration.........................................................................................................................236 Water Reclamation......................................................................................................................................238 Wastewater Collection................................................................................................................................240 Beneficial Reuse............................................................................................................................................242 Wastewater Laboratory...............................................................................................................................244 Industrial Pretreatment.................................................................................................................................246 Drainage........................................................................................................................................................248 Watershed Protection..................................................................................................................................250 Wastewater Miscellaneous.........................................................................................................................252 Drainage Miscellaneous..............................................................................................................................253 Principal & Interest Requirements..............................................................................................................254 SOLID WASTE FUND Resource & Expenditure Summary.....................................................................................................................257 Expenditures by Classification.............................................................................................................................259 Administration...............................................................................................................................................260 Residential Collection..................................................................................................................................262 Commercial Collection...............................................................................................................................264 Landfill ............................................................................................................................................................266 Recycling.......................................................................................................................................................268 Miscellaneous................................................................................................................................................270 Principal & Interest Requirements..............................................................................................................271 xii TECHNOLOGY SERVICES FUND Resource & Expenditure Summary.....................................................................................................................275 Expenditures by Classification.............................................................................................................................277 Administration...............................................................................................................................................278 Telecommunications....................................................................................................................................280 Applications Development.........................................................................................................................282 User Support...................................................................................................................................................284 Public Safety/Projects..................................................................................................................................286 Reprographics...............................................................................................................................................288 MATERIALS MANAGEMENT FUND Resource & Expenditure Summary.....................................................................................................................291 Expenditures by Classification.............................................................................................................................293 Program Description.............................................................................................................................................294 FLEET MANAGEMENT FUND Resource & Expenditure Summary.....................................................................................................................297 Program Description.............................................................................................................................................299 RISK RETENTION FUND Resource & Expenditure Summary.....................................................................................................................301 Program Description.............................................................................................................................................303 RECREATION FUND Resource & Expenditure Summary.....................................................................................................................305 Program Description.............................................................................................................................................307 AQUATIC CENTER FUND Resource & Expenditure Summary.....................................................................................................................309 Program Description.............................................................................................................................................311 MISCELLANEOUS INFORMATION Tourist & Convention Fund...................................................................................................................................314 Emily Fowler Library Fund.....................................................................................................................................316 Police Confiscation Fund.....................................................................................................................................317 STATISTICAL INFORMATION Profile of Denton...................................................................................................................................................320 Miscellaneous Statistical Data............................................................................................................................322 Top Fifteen Taxpayers...........................................................................................................................................323 xiii Certified Taxable Assessed Values.....................................................................................................................324 Certified Property Value......................................................................................................................................325 Sales and Property Tax History............................................................................................................................326 Assessed & Estimated Actual Value of Taxable Property...............................................................................327 Major Employers....................................................................................................................................................328 Population Trend Analysis....................................................................................................................................329 CAPITAL IMPROVEMENT PROGRAM Capital Improvement Program..........................................................................................................................332 Capital Budgeting Calendar..............................................................................................................................333 General Government Capital Improvement Program...................................................................................334 Utilities Capital Improvement Program.............................................................................................................342 xiv Table of Contents 215 E. MCKINNEY DENTON, TEXAS 76201 (940) 349-8306 FAX (940) 349-8596 OFFICE OF THE CITY MANAGER September 26, 2006 TO THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL AND CITIZENS OF DENTON: On behalf of our staff, I am pleased to present the adopted budget for FY 2006-07. The attached document represents the CityÔs financial plan and operations guide for the next fiscal year. This document identifies the issues confronting the community and provides a plan for serving and meeting citizen expectations. All indicators are pointing to continued growth of the Denton community. The current Denton population is 108,381 and the City is growing at steady pace. It is anticipated that Denton will continue to grow 4%-5% per year in the foreseeable future. Approximately 5,400 new residents will require municipal services during FY 2006-07. Planning for future growth, the City has annexed 6,284 acres (10.7 square miles) this past year. The City is experiencing continued success through its economic development partnerships with the Chamber of Commerce, Denton Independent School District, University of North Texas, Texas WomanÔs University and North Central Texas College. Implementation of the Downtown Master Plan has generated $1.3 million in private sector investment since last year and five major catalyst projects, including transit oriented development, have been identified to further spur development in the downtown area. The city continues to grow as a medical destination. In 2005, more than $158 million and over 550,000 square feet of new or expanded medical facilities were built in Denton. The Denton County Transportation Authority (DCTA) has selected a preferred alignment for commuter rail service to Denton from Carrollton and has started the required environmental study necessary to begin the engineering design of the railway. Unemployment remains low and at 3.74% for 2005, is below the State rate of 5.38%. Building permit activity remains strong with 1,095 residential and commercial building permits issued since the beginning of FY 2005-06 compared to 1,045 permits for the same time period in FY 2004-05. 1 Table of Contents ManagerÔs Message September 26, 2006 With economic growth comes an increase in demand for City services. Maintaining service levels while providing resources to meet growth demands requires deliberate planning and resource allocation. The City staff continues to strive toward more efficient and effective service delivery and works diligently to reduce costs. Through the elimination of 51.2 full-time equivalent (FTE) positions in FY 2005-06, the City is in a better position to meet basic resource demands in FY 2006-07 and beyond. The development of the 2006-07 adopted budget marks the beginning of a financial planning process to promote transparency and accountability. The scope and function of the City Council Audit/Finance Committee was expanded this year to provide policy guidance and direction on the CityÔs Five-Year Financial Forecast and 2006-07 budget. The Audit/Finance Committee has met ten times and the City Council has conducted three work sessions on the Long-Range Financial Forecast since March. Attachment A of the Manager's Message includes the Five-Year Financial Forecast along with major assumptions that were used to develop the 2006-07 adopted budget. In addition to evaluating every fund in the CityÔs budget, some of the specific topics discussed include the major service and policy items listed below: Public Safety (Police and Fire Operations) Streets and Transportation Code Enforcement Library Services Parks, Recreation and Leisure Services Utility Services Property Values and Tax Rate Sales Tax Capital Projects and Debt Service The 2006-07 adopted budget includes total resources of $387,416,528 and expenditures of $386,224,908 and represents many months of intense effort by City Council, the Audit/Finance Committee, the Public Utility Board, and City staff. This report discusses, by fund, the major issues/initiatives addressed in the 2006-07 adopted budget. A summary of the significant components of the budget are listed below. Public Safety Enhanced Police Department services with the addition of five police officers and three civilian support positions. Replacement of 26 police vehicles, and two fire vehicles: an ambulance and a fire command vehicle. 2 Table of Contents ManagerÔs Message September 26, 2006 Fire Station #7 will open December 2006. Community Services Enhancement of Code Enforcement operations with the addition of two code enforcement officers and funding for a property assessment survey. Funding to operate the South Branch Library expansion. Enhancement in the number of available library collections to two books per capita. Transportation Funding to enhance street maintenance and traffic and pedestrian safety. Utilities Electric - No base rate increases are projected for Denton Municipal Electric (DME) customers. The Energy Cost Adjustment (ECA) rate is budgeted at $0.0451, but is subject to fluctuations in gas prices. Water - Increased attention to water conservation has precipitated a 2% increase in retail water rates that is designed to impact those residential customers with high volume usage, predominantly from irrigation, by adjusting the block rate structure. Commercial irrigation customers are also impacted by introduction of a summer rate to the rate schedule. Wastewater - No base rate increases are projected. Residential wastewater volumes calculated during the winter averaging months will be capped at 18,000 gallons. Solid Waste - The adopted budget includes a projected increase in the level of refuse diverted from the landfill through increase in recycling and the new home chemical collection program implemented this year. Residential base rates will receive minor adjustments and Commercial rates are projected to increase 4%. General Items For non-civil service employees, a 2% cost of living increase effective October 7, 2006, and merit based pay for performance increases ranging from 0% to 5% (AVG 2.08%). Funding for market based pay increases of 5% for Police and 8% for Fire civil service positions in accordance with adopted meet and confer agreements. Acompensation and classification study to evaluate employee pay plans. In addition to replacement of public safety vehicles, replacement of vehicles for other departments. 3 Table of Contents ManagerÔs Message September 26, 2006 A$0.01837/$100 valuation property tax rate increase to fund service enhancements for Police, Code Enforcement, Streets, and Library. MAJOR ISSUES Ï GENERAL FUND GENERAL FUND RESERVE LEVEL The Denton City Council has followed a policy of maintaining a General Fund reserve balance for emergencies, and significant progress has occurred to reach the goal of 15% reserves as a percent of General Fund expenditures. The reserve balance has increased from 10% in 1998 to the budgeted amount of 14% for FY 2005-06. Below is a listing of the ending unreserved balances for the past three years, a projected balance for the fiscal year ending September 30, 2006, and the adopted balance for the fiscal year ending September 30, 2007. As of As of As of Estimated Adopted 9/30/03 9/30/04 9/30/05 9/30/06 9/30/07 Ending Unreserved Balance $8,444,942 $9,504,988 $9,718,368 $10,751,024 $11,150,708 %of Total Expenditures 13.64 14.68 13.98 15.27 14.50 Policy Goal % 13.00 13.00 13.50 14.00 14.50 The City has maintained vehicle replacement reserves in the Motor Pool Fund for the future acquisition of fleet vehicles. The 2007 reserves level includes the utilization of vehicle replacement reserves. This is made possible by the change in policy in how vehicles will be purchased in the future. City departments have been trending toward the use of third party financing or short-term debt as a way to meet their vehicle requirements, eliminating the need to maintain replacement reserves. The 2007 reserve level also includes the incorporation of reserves from the Emily Fowler Fund as this fund is being combined with the General Fund to accomplish the acquisition of additional Library materials. In years where revenues have exceeded estimates and/or expenditures have been under budget, the actual ending fund balances have been over the policy levels. For those years where the actual ending fund balance has exceeded the policy level, the following yearÔs budget has included the amount as a one-time funding resource or has been used to reach the fund balance policy level. 4 Table of Contents ManagerÔs Message September 26, 2006 GENERAL FUND REVENUES General Fund Property tax and Sales tax revenues are discussed below. Property Tax The largest revenue source in the General Fund is the ad valorem tax. DentonÔs ad valorem tax rate is comprised of two components. The first is the operations and maintenance component that is used to calculate revenue for the CityÔs General Fund operations. The second component is the debt portion that is used to calculate revenue to pay the CityÔs general debt service obligations. The Denton Central Appraisal District indicates that the CityÔs taxable value has increased 13.61% over the 2005 taxable value and 12% over the final 2005 value (including supplements). This increase consists of $255,219,881 of new value added for 2006 and a $396,632,217 increase in value for property existing on the tax rolls in 2005. The growth in the appraised value enables the City to meet the financial obligations to fund basic City services and accommodate limited growth. To fund community enhancements above the current level of City services, the adopted budget incorporates a $0.01837/$100 valuation total increase in the ad valorem tax rate. This increase will be used to fund the following service enhancements. As the city grows, the Police Department workload increases and the demand for additional officers and support personnel continues to rise. To further improve response times and police presence to accommodate increasing calls for service, $0.0078/$100 valuation of the total adopted tax rate increase will be dedicated to hire five new police officers and three support positions: one for the jail, one for the dispatch center, and one for the front desk of the Police Department. Neighborhood vitality and community appearance were two key issues discussed at length in 2006. Consequently, the Code Enforcement Department is facing a growing demand for service and is currently challenged to maintain a proactive approach due to the large number of code violation complaints. Included in the adopted budget is the addition of two new code enforcement officers, which will be funded via a $0.00215/$100 valuation tax rate increase. The tax rate is adopted to increase $0.00526/$100 valuation to fund additional street maintenance and repair materials. Upon completion of the South Branch Library expansion project, the CityÔs Library system will be capable of handling a larger volume of materials. The adopted budget includes a tax rate increase of $0.00316/$100 valuation to stock additional materials in the newly expanded South Branch Library and to increase the ratio of books per capita from 1.67 to 2 books per capita. 5 Table of Contents ManagerÔs Message September 26, 2006 These enhancements will be discussed in more detail below. The adopted 2006-07 ad valorem tax rate is $0.62652/$100 valuation. At the current average home value of $130,395 the $0.01837/$100 valuation tax rate increase would equal $23.95 annually, or about $2 per month. Sales Tax The second largest revenue source in the General Fund is sales tax receipts. Though current collections indicate a possible increase in sales tax receipts, the 2005-06 budget assumes a conservative estimate of $19,398,878, which is a 2.1% increase over last year, and assumes that collections will match the budgeted amount. Receipts in excess of the budgeted amount will be used to create a reserve for use if faced with future deficits in sales tax receipts. The 2006-07 adopted budget assumes a 2.5% increase in sales tax receipts that is based on the current year estimate plus the anticipated reserve level of $500,000. COMPENSATION Maintaining a competitive compensation program is a key component to attract and retain qualified employees. Additionally, recognizing employees for their job performance through merit increases is essential to help encourage employee motivation. Due to the recognition this year of the police and fire employee associations to enter into a meet and confer process with the City, the civil service pay plans for the Police and Fire Departments will vary from the non-civil service pay proposals. Non-Civil Service Employees The 2006-07 adopted budget includes a 2% Cost of Living Adjustment (COLA) for all regular (non-civil service) employees. This 2% will be applied to the pay plan ranges beginning October 7, 2006. In an effort to recognize employees for top performance, all employees are eligible for a 0%-5% performance increase as part of the normal performance review cycle. The average merit increase is estimated to be approximately 2.08%. All increases will be applied to base pay. Civil Service Employees Through meet and confer negotiations, City Management and police officer and firefighter employee associations agreed in concept to three-year meet and confer contracts that include provisions for compensation. Though the contracts were not finalized at the time the budget was produced, the funding to implement the first year of the adopted contracts is incorporated in the adopted budget. The pay philosophy included in the contracts is the same for both police and fire and seeks to achieve, over a three-year period, a pay structure that is equal to market survey averages in each rank of metroplex police and fire agencies plus 5%. Using the market survey 6 Table of Contents ManagerÔs Message September 26, 2006 data, the contracts address pay deficiencies in long-tenured employees by providing additional steps for each rank in years two and three of the contracts. Other adjustments to assignment and certification components of the pay plan are also recommended. Utilizing the pay philosophy above, the recommended increases for police officers and firefighters differ because market data varies for police and fire agencies.The specific components of the compensation packages are listed below. Police Department Compensation Ï The meet and confer contract provides the following pay adjustments in 2006-07 based on the 2006 market survey data. All civil service police positions will receive a 5% increase in 2006-07. This will be implemented with a 2.5% increase effective October 7, 2006 and a 2.5% increase April 7, 2007. Assignment pay will be provided for Field Training Officers and Tactical Team members at $100 per month effective October 7, 2006, in lieu of compensation time. Established scheduled step increases will occur although this is not a specific provision of the adopted meet and confer contract. Fire Department Compensation Ï The meet and confer contract provides the following pay adjustments in 2006-07 based on 2006 market survey data. All civil service fire positions will receive an 8% increase in 2006-07. This will be implemented with a 4% increase effective October 7, 2006 and a 4% increase April 7, 2007. Certification Pay - Though not included in the adopted meet and confer agreement, the adopted budget provides an amendment to the current level of certification pay. Many certifications are required as a component of the firefighter and paramedic functions and Section 143 of the Civil Service Code provides for the compensation for such certifications. The current structure for the Fire Department is inconsistent with other civil service positions and the adopted changes will make the application of certification pay consistent among all civil service positions. Established scheduled step increases will occur although this is not a specific provision of the adopted meet and confer contract. In effort to reach parity with the percent of money the City contributes toward employees under the TMRS retirement system, the 2006-07 adopted budget includes funding to increase the CityÔs contributions to the Fire Pension Fund one percent from 10% to 11% effective October 7, 2006. Compensation and Classification Study The City of DentonÔs compensation system was last studied comprehensively in 1990. Based on this study, some changes were made and implemented in 1992. However, since that time the City has 7 Table of Contents ManagerÔs Message September 26, 2006 been unable to fully fund the recommended changes to allow the City to keep pace with the market. Beginning in 1998, the City started taking steps to close the market gap through funded increases, as well as limited pay plan alterations. While this helped the City to have more competitive salaries for a time, it created inequity within pay grades and job classifications. These issues remain a challenge today. The CityÔs Human Resources Department periodically conducts surveys to compare salaries with other metroplex cities; however, the City needs a new, updated comprehensive review of its compensation philosophy, job classifications, and pay plan structure. As a result, the adopted budget includes a second year contribution of $100,000 for a total of $200,000 to begin a comprehensive compensation and classification study. HEALTH INSURANCE Increasing health insurance costs continues to be an area of concern, as the cost for the City is estimated to increase by approximately 16% in 2007. In 2006, faced with similar increases, the City was only able to provide a 3% increase in City premium contributions while having to implement significant plan design changes and employee premium increases. While the trend of increasing health insurance costs may require future plan changes, the adopted budget includes funding to absorb the anticipated increase in health insurance cost. Future changes may involve working with the Employee Insurance Committee (EIC), which is comprised of employee representatives from the various City departments, to assist in evaluating the CityÔs health and benefits programs, including an evaluation of a self-insurance program. In addition, City staff is continuing aggressive wellness programs to educate employees in specific health issues and promote healthy lifestyles. PUBLIC SAFETY Police Department Enhancements - The adopted budget includes funding to meet Police Department baseline needs that are summarized below. Replacement of 26 police vehicles that meet replacement criteria. Replacement of bulletproof vests. (Bulletproof vests have a useful life of five years). Funding to meet operational increases in the cost for training (ammunition), vaccinations and inoculations, and pawnshop monitoring. Funding to enhance the current level of police staffing is the most significant item included in the Police Department budget. As the city grows, the Police Department workload increases. While the Police Department has been able to maintain a low crime rate, the total number of calls for service in 2005 was 119,578, which is an increase of 17.82% from 2000. Furthermore, the current ratio of officers to 1,000 population is 1.37, which is below the average of 1.47 for 8 Table of Contents ManagerÔs Message September 26, 2006 similar-sized cities in the metroplex. Experiencing an increase in the number of calls for service without additional personnel will have an impact on the level of service (such as response times) the Police Department can maintain. To address this concern, the adopted budget includes funding to hire five additional patrol officers. Also included is funding for three civilian support positions: one in the jail, one in the dispatch center, and one for the front desk. These positions will be funded from an increase in the ad valorem tax rate of $0.0078/$100 valuation, which equates to a $0.85 per month increase in taxes based on the average home value. Red Light Camera Traffic Enforcement Red light camera traffic enforcement equipment was installed at four intersections in the c ity this past April. The cameras are a safety tool to reduce traffic accidents caused by vehicles running red lights. With just two months of actual activity data, it is still too early to determine how effective they will be in reducing accidents. Preliminary information from the cameras indicates that the rate of vehicles running red lights is high, which has confirmed the need for such a tool. Revenue from the red light camera enforcement program will be used for public safety (50%) and traffic enhancements (50%) and only appropriated once revenue is received. Fire Department Enhancements - The adopted budget includes funding to meet a number of Fire Department needs that are summarized below. Operating expenses to open Station #7 in December 2006. Replacement of an ambulance and a command vehicle that meet replacement criteria. Funding for a physical fitness and health assessment program. National statistics show that the leading cause of fatal injuries among firefighters is heart attacks caused by stress and overexertion. The adopted budget includes $72,000 as a local grant match to receive a $287,000 Department of Homeland Security Grant to implement a physical fitness and health assessment program. This program will provide comprehensive physicals and health screening, immunizations, education, and equipment. Funding to accommodate various facility improvements at fire stations. Funding for emergency management operations and outdoor siren maintenance. Upgraded life support equipment in two ambulances. COMMUNITY SERVICES Code Enforcement Enhancements Neighborhood vitality remains a primary goal for the City, and the Code Enforcement Department works with residents to educate them regarding City codes that affect public health and welfare and promote high community standards. As the community grows, it is important to maintain 9 Table of Contents ManagerÔs Message September 26, 2006 neighborhood stability and provide a high quality of life for our citizens. To further enhance neighborhood vitality, the adopted budget includes funding to hire two additional code enforcement officers. These positions will be funded from an increase in the ad valorem tax rate of $0.00215/$100 valuation, which equates to a $0.23 per month increase based on the average home value. Also included is funding to conduct a city-wide property assessment survey. This survey will help establish a baseline for current property conditions city-wide, and will assist in focusing code enforcement efforts to maintain neighborhood integrity and provide a higher quality of life for citizens. Library Enhancements Demand for library services remains high; Patrons have checked out almost one million items last year system wide. To accommodate high usage, expansion of the South Branch Library, as approved by voters in the 2005 bond election, will be completed in 2007. Accompanying this expansion is the need for additional library materials to complete the project. The adopted budget includes funding to purchase materials for the South Branch Library. The library system supports a level of available materials equal to 1.67 books per capita. With less than two books per capita, the library system has not been able to keep up with the demand from library users. Funding for library materials has remained fairly constant over the past few years and combined with the community growth, the collection turnover rate is 2.35 times the national average. The high turnover rate leads to fewer items available and materials that wear out more quickly. Unless this trend is reversed, the Library, in a very short time, will have even fewer books per capita than it does today. The adopted budget includes funding to purchase library materials to bring the level equal to two books per capita in 2006-07. Partial funding to fully stock the South Branch Library and to reach the two books per capita goal will come from an increase of $0.00316/$100 valuation in the ad valorem tax rate. This equates to a $0.34 per month increase in taxes on the average home value. Since 1969, some of the operating expenses and revenue for the library system have been recorded in a separate fund (Emily Fowler Library Fund). The adopted budget consolidates all Library revenue and expenses into the General Fund to provide a complete summary of Library operations and cost for service. Parks and Recreation Enhancements In order to improve the level of service at recreation centers, the adopted budget includes funding to implement facility identification card systems. Knowledge of who is in the recreation facility will increase safety and security and allow facility staff to know contact information for a patron in the event of an injury or for patron disciplinary issues. Furthermore, data gained through 10 Table of Contents ManagerÔs Message September 26, 2006 patron participation will increase the accuracy of information necessary to develop and market programs and determine appropriate staffing allocation. For an annual fee of $5 for residents and $10 for non-residents, patrons will be issued a picture ID card to allow access for drop-in programs and activities at recreation facilities. Faced with increasing operating expenses, the adopted budget includes the purchase of energy savings equipment for recreation centers. This equipment will reduce energy consumption through power corrective measures on air conditioning units. A similar system has been tested at North Lakes Recreation Center since June 2005 producing energy savings of over 23%. The savings are expected to cover the cost of the equipment. Also included is the replacement of the existing irrigation and light control systems in eight park locations and the installation of control systems in 25 other sites that do not have centralized controllers. The new irrigation and lighting control features will improve efficiency and help control the level and timing of watering, as well as unauthorized use of athletic field lights. With the reduction of Community Development Block Grant funds, funding for the Kings Kids Day Kamp and Owsley Summer Program camps was lost. The adopted budget includes funding to continue these camps and support summer activities for 60 children from low-income families in the community. The adopted budget also includes the consolidation of the Civic Center Pool operations into the General Fund making this program consistent to the method of funding of other recreation centers in the city. Annexation Plan The adopted budget includes $105,700 to update the current annexation plan, an allocation necessary to adequately plan for the growth of the community. DOWNTOWN The downtown square area of the city is the crown jewel of the community. The area remains vibrant and continues to experience growth and development through implementation of the Downtown Master Plan. At any given time one will find tourists, families, and business people enjoying all that the area has to offer. The increased activity has made it necessary to program resources to provide litter control. The adopted budget includes $26,600 for litter removal on the downtown square and surrounding area. This funding will also allow for graffiti removal on public property around the downtown square. 11 Table of Contents ManagerÔs Message September 26, 2006 TRANSPORTATION Street Maintenance Street maintenance continues to be a priority for the citizens of Denton. The Street Department uses an Automated Roadway Condition Assessment process to identify the level of maintenance required for each roadway segment. The Pavement Management System inventories the condition of each roadway section and evaluates the maintenance and repair costs across the roadway system. Based on the current Pavement Management System evaluation, funding necessary to maintain and repair existing streets at an average Overall Condition Index (OCI) of 70 is in excess of $15 million annually. The 2006-07 adopted budget includes an additional $904,089 for street maintenance materials (asphalt, concrete, and slurry seal). The additional funding includes $617,880 of base level funding and an additional $286,209 provided by the adopted tax rate increase of $0.00526/$100 valuation. The increase equates to a $0.57 per month increase in taxes based on the average home value. The adopted budget also includes an additional $175,000 for curb and gutter, sidewalk and ADA ramp replacements. Traffic and Pedestrian Safety Many streets with high traffic volumes have no center-line or edge-line markings, or the existing markings have faded. Proper markings are necessary to create defined traffic lanes and increase visibility, providing safer driving conditions. Further, many street and traffic regulatory signs have aged to the point they have lost reflective properties making them less effective. The federal government has mandated that signs must now be designed to break away easily, and has created new standards for size and reflectivity. The adopted budget includes funding of $150,000 to repaint the markings on high traffic volume streets and to begin replacing old street signs to meet new federal guidelines by 2011. The Traffic Department maintains a limited inventory of traffic signals. Due to the current high cost of replacing a signal, the Department has limited resources to replace signals or to provide a new signal at an intersection when warranted by traffic volumes. Often, when a signal is damaged, the replacement of that signal takes priority resulting in even fewer resources to address other replacement needs. The 2006-07 adopted budget includes $90,000 to enhance the current signal maintenance program enabling the Department to become more proactive in the maintenance of traffic signals. 12 Table of Contents ManagerÔs Message September 26, 2006 Airport The design of a new terminal building at Denton Municipal Airport is complete and construction is scheduled to begin in August 2006. Funding of the terminal building is made possible via a 50:50 matching grant of $400,000 from the Texas Department of Transportation (TxDOT) and $150,000 from a 90:10 Federal Aviation Administration grant. Other major construction projects are being funded from federal grants of 90% with a 10% local match. This includes the realignment of the primary taxiway and a 1,000-foot runway extension. The taxiway realignment construction phase began July 2006, and the construction of the runway extension is planned for the summer of 2008. Combined with the new air traffic control tower, these projects will further increase safety and capacity at the Airport. The 2006-07 adopted budget also includes funding of $41,000 to increase the AirportÔs ability to leverage additional grant money, to provide maintenance for the air traffic control tower radios, to provide additional security fencing, and to construct a small maintenance shed. GAS WELLS The city currently has five producing gas wells located on City-owned property. Since gas well revenue is considered a short-term resource that will diminish over time, the City Council has established a policy that royalty, tax, or lease revenue from gas wells not be used to fund on-going operational expenses. Rather, revenue from gas wells is deposited into one of two accounts. The Airport Gas Well Fund is used to account for revenue from gas wells on Airport property. Currently, there are four producing gas wells located on Airport property. The Federal Aviation Administration (FAA) has indicated that since the FAA has provided grant funding to construct infrastructure at the Airport, any revenue generated on Airport property must be used to support the Airport. The second fund is the Non-Airport Gas Well Fund, which is used to account for revenue from gas wells located on other City-owned property. Currently there is one producing gas well located on non-airport property. Although there are no legal restrictions on non-airport gas wells, the City Council has established a policy to reserve these monies to meet future one-time needs. 13 Table of Contents ManagerÔs Message September 26, 2006 VEHICLE REPLACEMENTS AND PURCHASES The City maintains a vehicle replacement program that provides for the replacement of vehicles as necessary based on high mileage, age of vehicle, and high life-to-date maintenance costs. The 2006-07 General Fund Budget includes the replacement of 53 vehicles and the addition of five new vehicles associated to service enhancements. Department Replacement Fleet Additions Police 26 2 Fire 2 1 Streets and Traffic 4 0 Code Enforcement 3 2 Animal Control 2 0 Building Inspections 2 0 Planning 1 0 Parks and Recreation 13 0 Total 53 5 OTHER AGENCY CONTRIBUTIONS The Human Services Committee received requests for funding totaling $419,987 in 2006-07. The Committee recommended total funding of $234,800, which is a 4.9% decrease over the 2005-06 funding level due to a reduction in CDBG funding. Of the total recommended funding level, $133,566 will be funded by Community Development Block Grant contributions. The General Fund contribution increased slightly to $101,234, which is an increase of $1,234 over the prior year. The Human Services Agency 2006-07 Budget is provided in Attachment B. Agency contributions from the General Fund represent funding at approximately $1 per capita. Considering that the General Fund provides funding for the Human Services Agency Coordinator and supporting costs of $66,605, the total per capita expenditure on human services by the General Fund equals $1.55 per capita. MAJOR ISSUES Ï CAPITAL IMPROVEMENT PROGRAM The 2006-11 Capital Improvement Program (CIP) represents the CityÔs five-year plan for infrastructure and equipment funding. The CIP is reviewed each year to reflect changing priorities and to provided aframework for identifying capital requirements, the impact of capital projects on operating budgets, scheduling, and coordinating related projects. The General Fund CIP includes non-utility projects such as streets, parks, airport, and 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 14 Table of Contents ManagerÔs Message September 26, 2006 recommendations to the Denton residents on capital improvement needs. The 2005 five-year bond program, approved by voters, will be completed in the 2008-09 fiscal year. Upon completion of the 2005 bond program, it is anticipated that a citizen committee will be appointed to make the next five- year funding recommendation. Information included in the 2009-10 and 2010-11 of the CIP are estimates at this time. Specific project detail for these years will be provided by the citizen bond committee once appointed. The Utility CIP includes projects that benefit the CityÔs enterprise funds such as Electric, Water, and Wastewater that are primarily funded from revenue bonds. The Public Utilities Board is responsible for developing a recommendation of the Utility CIP to be presented to the City Council for approval. MAJOR ISSUES Ï TOURIST AND CONVENTION FUND The Tourist and Convention Fund records the receipt and distribution of the CityÔs Hotel 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. MAJOR ISSUES Ï TECHNOLOGY SERVICES FUND The 2006-07 adopted budget includes funding for software licensing and hardware maintenance costs associated with Public Safety, Tax, Municipal Court, Building Inspection, Payroll, Financial, Geographic Information System (GIS), E-Government, Traffic Control, Utility Work Order, Library and Recreation systems. The Reprographics Division is also budgeted in the Technology Service Fund. However, beginning in 2006-07, two functions previously included in Reprographics, the main switchboard and web design, have been transferred to the General Fund. MAJOR ISSUES Ï MATERIALS MANAGEMENT FUND The budget for the Materials Management Fund is comprised of two functional areas, 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 fund also is responsible for the warehousing of materials and supplies necessary for City departments to serve the community. MAJOR ISSUES Ï FLEET MANAGEMENT FUND The Fleet Management budget 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. 15 Table of Contents ManagerÔs Message September 26, 2006 The Motor Pool fund will no longer serve as a budgeted internal service fund beginning in 2006-07. The operations of that fund are now recorded in the Fleet Management Fund. This change is being made to reflect a shift in the policy by which vehicles will be purchased in the future. City departments have been trending toward the use of third party financing or short-term debt as a way to meet their vehicle requirements, eliminating the need to maintain replacement reserves in a separate fund. MAJOR ISSUES Ï 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. MAJOR ISSUES Ï AQUATIC CENTER FUND The Aquatic Center Fund includes all revenues and expenditures related to the operation and maintenance of the Water Works Park and Natatorium, which were constructed as a joint City of Denton and Denton Independent School District (DISD) project in 2003. Water Works Park is an extremely popular amenity for the community that continues to be profitable. However, expenses at the Natatorium continue to exceed revenue. Combined, the Aquatic Center Fund is operating at a net loss annually. As provided for in the Interlocal Agreement, DISD reimburses the City for one-half of any loss realized in this fund. Faced with expenses projected to exceed revenue, the General Fund began supporting the Aquatic Center Fund in 2005-06 to offset projected annual losses, as well as reduce the accumulated deficit over time. The support from the General Fund equals 49% of total Aquatic Center Fund expenses. In comparison, General Fund support of other recreation facilities averages 90% of total expenditures. It is projected that the current level of support combined with DISDÔs contribution will allow the Aquatic Center Fund to meet annual on-going expenses by 2007-08 and eliminate the deficit balance over several years. MAJOR ISSUES Ï 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. MAJOR ISSUES Ï EMILY FOWLER LIBRARY FUND In the past, the Emily Fowler Fund was used to account for revenue generated from library fines and was used to support limited library services. The recording of library fine revenue in a fund separate from where the majority of expenses were budgeted made the determination of the true cost of service less transparent. In 2006-07 the Emily Fowler Fund will no longer be budgeted as a separate 16 Table of Contents ManagerÔs Message September 26, 2006 fund. Rather revenue and expenses from this fund are now included in the General Fund Library Budget. The revenue from fines will be used to support library operations. MAJOR ISSUES Ï RISK RETENTION FUND The Risk Retention Fund is an internal service fund budgeted for the first time beginning 2006-07. This fund is established to record the activities associated with providing insurance coverage and self funded activities for City operations including vehicle, property, general liability, workerÔs compensation as well as other services such as wellness and employee assistance programs. As these activities were not included in a budgeted fund approved by City Council in the past, the City Council Audit/Finance Committee has requested that the Risk Retention Fund be established as a budgeted fund and has established policy guidelines for the administration of these activities. MAJOR ISSUES - SOLID WASTE FUND The 2006-07 Solid Waste Department budget forecasts the collection of 136,957 tons of solid waste, versus the 130,120 tons estimated for FY 2005-06. Of the 136,957 tons forecasted to be collected (36,698 from residential, 84,138 from commercial, 16,121 from other sources), 19,221 tons (14%) will be diverted from the Landfill through recycling. The FY 2005-06 estimate includes 18,109 tons of recycling diverted from the Landfill. The 2006-07 budget includes revenues of $15,880,903, which allocates $300,000 in reserve appropriations. Expenses are budgeted at $15,733,466. The operations budget includes annual payments for seven residential automated refuse cart collection trucks. The Landfill budget includes the construction of the next waste cell, Phase 3A and 3B. In Recycling, the budget includes the annual bond payment and operational funding for the Home Chemical Collection (HCC) Center. Due to increased fuel and container prices, and other operational cost increases, commercial rates will increase by 4%. Rates The 2006-07 Solid Waste budget includes various rate adjustments: Current Adopted Residential Cart Service (Large) $17.25 $17.75 Residential Cart Service (Medium) $16.50 $16.60 Residential Cart Service (Small) $15.75 $15.00 Residential Recycling Services $ 3.50 $ 3.50 Multifamily Recycling Services $ 1.75/unit $ 1.75/unit Commercial Refuse Services 4% rate revenue increase No rate increases are projected for Landfill rates. 17 Table of Contents ManagerÔs Message September 26, 2006 Position Changes The 2006-07 Solid Waste Department budget includes an overall net increase of .5 full time equivalent positions (FTEÔs) from 86.5 to 87.0. Residential FTEÔs decrease 5.50, due to citywide refuse cart collection services. The Landfill has an increase of 1.50 FTEÔs to support anticipated bioreactor and landfill gas monitoring. The Recycling Division increased staff by 4.5 FTEÔs to support the Home Chemical Collection program, and commercial recycling growth. Debt Requirements The budget includes a projected bond sale of $2.8 million including funding for Landfill development and equipment, and recycling equipment purchases. MAJOR ISSUES Ï UTILITIES The 2006-07 Utilities operating budget (Electric, Water, and Wastewater), as approved and recommended by the Public Utilities Board (PUB), includes revenues of $253,748,286 and expenses of $253,025,422. The budget includes the appropriation of $56,143,200 in Electric, Water, and Wastewater fund reserves for contingency, rate stabilization, and other uses. Electric, Water, and Wastewater service revenues are based primarily on commodity sales or usage forecasts. No base rate changes are adopted for Electric and Wastewater customers. Base rate increases are adopted for Water retail customers. ELECTRIC SUMMARY The format for the Denton Municipal Electric (DME) budget is commensurate to that which is publicly available from other municipal and investor-owned utilities operating in Texas. The total budget includes gross revenues of $184,226,431 and expenses of $184,226,431, of which $46,748,200 is appropriated reserves. 18 Table of Contents ManagerÔs Message September 26, 2006 Rates The 2006-07 Electric budget includes no base rate increases. A new green rate for commercial and industrial customers is adopted along with three small changes to miscellaneous fee structures. Final approval for any new rate and fee adjustments will be presented to the PUB and City Council with the rate ordinances. The Energy Cost Adjustment (ECA) rate is budgeted at $0.0451 for the entire year, but is subject to change based on gas prices. Below is a table outlining historic ECA rates for the previous three years: ECA Months FY 04 October Ï December$0.038 FY 04 January - March $0.032 FY 04 April - June $0.036 FY 04 July - September $0.051 FY 05 October - December $0.051 FY 05 January - March $0.044 FY 05 April - June $0.046 FY 05 July - September $0.045 FY 06 October - December$0.080 FY 06 January - March $0.080 FY 06 April Ï June $0.065 FY 06 July - September $0.050 Position Changes The PUB has approved a Senior Engineer position to be added as one of two FTEÔs in the 2006-07 DME budget. This position is the permanent addition of a long-term contract engineer, which does not create a significant increase in expenses. The second position is a transfer of the Electric Utility Accountant from the General Fund Accounting Division to the DME staff. DME will now include the salary for this position in its direct expenses rather than in transfers to the General Fund. Return on Investment (ROI) and Franchise Fee The 2006-07 DME budget includes a 3.5% ROI payment and a 4.0% Franchise Fee payment to the General Fund (The ECA is capped at 4.0 cents per kwh for both payments). The ECA cap on both payments will reduce to 3.5 cents in FY 2008, 3.25 cents in FY 2009, 3.0 cents in FY 2010, and remains at 3.0 cents beyond FY 2010. These payments were previously calculated with a 2.0 cent ECA cap on ROI and no ECA cap on the Franchise Fee. This is a policy change recommended by the Audit/Finance Committee and is designed to reduce DMEÔs Franchise Fee payment, moving the unit rate closer to the franchise fee unit cost rate paid by competitive providers. The total FY 2006-07 ROI/Franchise fee transfer is $9,017,957. This represents a $291,193 decrease below the estimated FY 2005-06 payments. 19 Table of Contents ManagerÔs Message September 26, 2006 Debt Requirement The budget includes a projected bond sale for the 2006-07 fiscal year of $8 million to fund transmission and distribution projects. WATER SUMMARY In 2006-07, the Water Department projects sales of 6.398 billion gallons of treated water to retail customers, and 91 million gallons of treated water to wholesale customers for total treated water sales of 6.489 billion gallons. This is an increase from 6.497 billion gallons estimated to be treated in 2005-06. The 2006-07 budget includes gross revenues of $45,031,453 and expenses of $44,749,699, including the appropriation of $8,620,000 in reserves for operations and maintenance, development plan lines, capital construction, rate stabilization, Hwy 380 utility relocations, Lake Lewisville Water Treatment Plant rehabilitation and water tank painting. New development in the city is projected to generate approximately $3.9 million in impact fee collections during 2006-07. These fees are used to fund the debt service related to capital expenditures identified in the FY 2003 Impact Fee Capital Improvement Plan. Rates The 2006-07 Water Department budget includes a 2% rate revenue increase for retail customers. The rate increase is not a flat 2% across the board increase. Instead, the increase is based on the 2004 rate study and targets the high volume irrigation customer class in order to address cost equity issues. The revised rate schedule includes an additional block for water usage over 50,000 gallons per month. The purpose for increasing the rates within the residential blocks, adding an additional block, and adding a residential irrigation rate is to promote water conservation, especially for irrigation purposes. The same is true for adding a summer volume rate for commercial irrigation customers. The following is a summary of the adopted rate adjustments. All rates are per 1,000 gallons. Current Adopted Residential (Summer Blocks Only) 0-15,000 $2.60 $2.60 15,000 Ï 30,000 $3.50 $3.60 30,000 Ï 50,000 $4.35 $4.60 50,000 + $4.35 $5.00 Residential No Wastewater (irrigation rate) 0Ï15,000 $2.60 $3.60 15,000 Ï 30,000 $3.50 $4.60 30,000 + $4.35 $5.00 Commercial No Wastewater (irrigation rate) Winter Volumes $2.87 $2.87 Summer Volumes $2.87 $3.45 20 Table of Contents ManagerÔs Message September 26, 2006 Position Changes The 2006-07 Water Department budget includes a net increase of 2.75 FTEÔs, increasing from 161.5 to 164.25. Two positions are added in Water Production to achieve two-operator coverage for improved safety and security at the water treatment plants and .75 FTE will be added in Water Administration. Debt Requirements The budget includes a projected bond sale of $21 million to finance distribution/transmission projects, as well as, highway relocation projects. This will be the first Water Department debt issuance since 2003. WASTEWATER SUMMARY The 2006-07 Wastewater Department budget projects collection and treatment of 5.650 billion gallons of wastewater versus 5.423 billon gallons estimated for 2005-06. Billed wastewater volumes are projected at 3.916 billion gallons in 2006-07, versus 3.898 billion gallons estimated in 2005-06. The total budget includes gross revenues of $24,426,619 and expenses of $24,049,290, including the appropriation of $775,000 in reserves for operations and maintenance, development plan lines, and capital construction reserves. Wastewater impact fees of $1.757 million are expected to be collected in 2006-07, which will also be used to fund debt service for capital expenditures identified in the Impact Fee Capital Improvement Plan. Rates The Wastewater Department budget includes no rate increases for retail or wholesale customers in 2006-07. For the purpose of wastewater rate calculation, residential winter (December, January, & February) water volumes will be capped at a maximum 18,000 gallons per month to offset irrigation volumes that are not returned to the system. Position Changes The 2006-07 Wastewater Department budget includes a reduction of .25 FTEÔs from 83.12 to 82.87. The reduction is the result of shifting a .5 FTE from Wastewater Administration to Water Administration and adding .25 FTEÔs to Beneficial Reuse. Debt Requirements The budget includes no bond sale for FY 2006-07. 21 Table of Contents ManagerÔs Message September 26, 2006 Iwould like to recognize the members of the Denton City Council for their hard work and dedication to the citizens of Denton. The input and review of the financial content and the oversight provided by the Audit/Finance Committee was invaluable in the preparations of the 2006-07 Budget, CIP, and Five Year Financial Plan. Thank you for your assistance and support during this process. Howard Martin Interim City Manager Attachments 22 Table of Contents HUMAN SERVICES ADVISORY COMMITTEE Attachment B Funding Recommendation 2006-07 Budget 2006-07 Recommendation 2005-06 2006-07 AgencyCDGBGeneral FundApprovedRequested Adult Day Care of Texas10,000$$12,000$4,300$ - After School Action Site/TRAC - 8,500-- AIDS Services of North Texas6,500 30,000 8,500- CASA5,000 10,000 5,766 1,234 Children's Advocacy Center6,000 10,000- 7,000 Community Food Center842 3,000- 3,000 Cumberland Children's Home - 10,000-- Denton Christian Preschool22,000 30,286 22,000- Denton City-County Day School22,000 36,000- 25,000 Denton County Friends of the Family20,000 28,000 23,000- Denton County MHMR (SIERRA)5,000 7,020-- Denton Family Resource Center5,000 10,000- 4,000 Fairhaven Retirement Home - 6,240-- Family Health Care, Inc.20,000 30,000 23,000- Fred Moore Day Nursery22,000 45,000- 27,000 HOPE, Inc. 20,000 25,000 20,000- HOPE, Inc. HMIS18,000 18,000- 18,000 Interfaith Ministries7,000 --- King's Kids Day Kamp - 26,440 5,000- Owsley Community School - After School10,000 13,000- 8,000 Owsley Summer Playground - 24,701 5,000- People's Clinic15,000 --- Riding Unlimited - 1,800-- RSVP5,000 10,000- 8,000 Salvation Army5,000 --- Sickle Cell Disease Association2,500 --- SPAN20,000 25,000 17,000- TOTAL246,842$$419,987$133,566$101,234 25 Table of Contents 26 Table of Contents 2006 Ï 2007 BUDGET CALENDAR February 24 Utility Budget Kick-Off: Operating and Capital Improvement Program (CIP). February 27 General Fund Budget Kick-Off: Operating and Capital Improvement Program. March 17 Utility budgets due (Operating and CIP). March 24 Departmental budgets due to Budget Office (Operating and CIP). March Ï July Audit/Finance Committee meetings on Long-Range Forecast/2006-07 Budget. April 3 Preliminary Long-Range Forecast presented to City Council. May - June Public Utility Board reviews Utility budgets and CIP. June 26 Public Utility Board approves Utility budgets and CIP. July 12 Utility budgets and CIP due to Budget Office. July 25 Certified appraisal roll due from Denton Central Appraisal District. Final Long-Range Forecast presented to City Council. 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 2 City Council Budget workshop. August 15 Vote to consider a proposal for a tax increase prior to publishing notice of hearing. September 12 First public hearing on tax rate. Public hearing on budget. September 19 Second public hearing on tax rate. September 26 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 2006 tax roll. City Council approves Hotel Occupancy Tax Recipient contracts and budgets. 27 Table of Contents PRODUCTION AND SUBMISSION OF MAJOR BUDGET DOCUMENTS BUDGET MANUAL AUDIT COMMITTEE FORECAST STUDY 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 NEW FISCAL YEAR REVENUE PROJECTION PROPOSED BUDGET DEVELOPMENT PROPOSED 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 28 Table of Contents READER'S GUIDE TO THE 2006Ï07 ANNUAL PROGRAM OF SERVICES (OPERATING BUDGET) The Reader's Guide provides an overview of the City of DentonÔs budget process and 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 The City of DentonÔs budget process includes the production of five key documents. It is important to understand the timing and purpose of these documents in order to fully understand the process itself. 1. The Budget Instruction Manual - February Prior to budget development and training of departmental support staff, the Budget Instruction Manual is drafted and completed in February. This document serves as a development guide and includes sections on annual budget highlights and specific development instructions, as well as appendices with rate calculations, format examples, and supplemental forms. 2. Long Range Financial Forecast Ï March - July Aworkshop is held in April with the City Council to discuss the Long Range Financial Forecast for the city. After the initial meeting with City Council, staff works with the Audit/Finance Committee to prepare a 5-year forecast that addresses key service areas. The Audit/Finance Committee consists of the Mayor, the Deputy Mayor Pro Tem and a Councilmember with Assistant City Managers serving as ex officio members. 3. The Manager's Message - Late July The Manager's Message 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 Pursuant to City Charter, the proposed budget must be submitted to City Council by the end of July or "at least sixty (60) days before the end 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 and the Department of Fiscal and Municipal Services. 5. The Adopted Budget - Late August/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. 29 Table of Contents READERÔS GUIDE (continued) THE BUDGET PROCESS The City of Denton uses a program-oriented budgeting process. Each budgeting unit or division is given a target or "baseline" funding level based upon the previous year's funding level. With a few exceptions, no fixed assets, personal services, or one-time packages are included in baseline funding. Any funding request that represents new expenditures and programs, or that is in excess of baseline funding, must be submitted as a separate request or "package." These packages may be either a new or restoration request for resources, depending upon the budgeting unit's funding target. 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 Aworkshop is held each April with the City Council to discuss the Long Range Financial Forecast for the City. After the initial meeting, staff continues to work with the Audit/Finance Committee to prepare a 5-year forecast, which addresses key service areas. The impetus for this new examination of the budget by the committee is to promote transparency and accountability resulting in an expanded and enhanced role for the committee in the budget process. 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 Fiscal and Municipal Services 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 at the division and department level, Budget Office staff work with divisions/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. 30 Table of Contents READERÔS GUIDE (continued) 5. Proposed Budget Analysis/Compilation Once division and departmental budget requests are completed, the Budget Office reviews and compiles a preliminary draft of departmental budgets to present to the Leadership Team, which is comprised of the City Manager, Assistant City Managers, and department directors. During Leadership Team discussions, each department director presents their budget and answers questions from the entire group. Funding requests and target levels are reviewed and discussed. Additionally, all supplemental budget requests are presented and reviewed by the Audit/Finance Committee. Directors present justification for their requests and answer detailed questions regarding their requests. Given revenue projections and baseline funding requirements, budget packages or supplemental requests are proposed for funding according to necessity and City Council priority. Atotal 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. 6.City Council Budget Study The Proposed Budget, including the Manager's Message, is compiled as soon as possible after final appraised property value and other data are received. The proposed budget is the result of both Leadership Team input and the review and recommendations of the Audit/Finance Committee. This report highlights and summarizes funding requirements, major changes in programs, and alternatives for funding. Abudget work session is held with the City Council to review and discuss the proposed budget. Discussions and study may follow at subsequent work sessions up until budget adoption. 7. Public Hearing/Budget Adoption Apublic hearing on the budget and two public hearings on the tax rate are held in September prior to final budget consideration. At the public hearings, citizens may make formal comments concerning the proposed budget. The public also has the opportunity to attend City Council budget work sessions in August and September. 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. Ledger accounts are prepared for the new fiscal year prior to October 1. Budget maintenance is a year-round activity of divisions/departments and Budget Office staff. In addition to spending controls such as budget holds and position control review, 31 Table of Contents READERÔS GUIDE (continued) any unbudgeted expenses in the fixed asset appropriation unit require authorization via a budget transfer. Other spending control mechanisms include monthly review of expenditures by the Accounting staff. 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 Budget in Brief section is a schedule entitled ÑProjected Appropriable Fund Balances.Ò This schedule provides the projected appropriable fund balances anticipated at the end of fiscal year 2005Ï06 based on the estimated revenue and expenditure figures in the budget as of the time of the proposed budget presentation. The 2006Ï07 fiscal year-end fund balance is based on proposed 2006Ï07 revenue and expenditures. This information will be most helpful in determining whether fund balances are too high or too low with regard to standards set forth by the bond rating agencies. The General Fund Revenue Summary in the Budget in Brief section describes the major revenue categories for the City of Denton, as well as the various individual sources of those revenues. 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, Aquatic Center Fund, General Debt Service Fund, Tourist and Convention Fund, and Police Confiscation Fund. The Proprietary Fund type are: Electric Fund, Water Fund, Wastewater Fund, Solid Waste Fund, Materials Management Fund, Fleet Services Fund, Technology Services Fund and Risk Retention 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 City of DentonÔs budget consists of various funds. Each fund represents a specific function and maintains individual objectives. The City of DentonÔs budget includes the following funds: 32 Table of Contents READERÔS GUIDE (continued) General Fund ÏThe General Fund contains the control and fiscal accounting for the CityÔs general service operations such as public safety, libraries, parks, etc. The General FundÔs two major revenue sources are the sales and ad valorem taxes. Debt Service Fund ÏThe Debt Service Fund is used to record and control the accumulation of resources for payment of general 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 Ï 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, the Aquatic Center Fund, the Police Confiscation Fund, and the Tourist and Convention Fund. The Recreation Fund is used to account for the Parks and Recreation programs, such as childrenÔs programs and recreation center programs, which are self-supporting. The Aquatic Center Fund is used to account for the Aquatic Center, which is a joint project between the Denton Independent School District and the City of Denton. It consists of an outdoor water park and an indoor natatorium. The Police Confiscation Fund is used to account for the receipt and expenditure of confiscated contraband seized by the CityÔs Police Department. Finally, the City collects a 7% hotel occupancy tax on the rental of hotel rooms in the city. This revenue, which is accounted for in the Tourist and Convention Fund, must be used to promote tourism and the hotel and convention industry. The City allocates hotel occupancy tax receipts to various organizations that promote tourism in the city. Enterprise Funds ÏEnterprise 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 contains the controls and fiscal accounting for 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 ÏInternal 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. Included in the internal service funds are: Fleet Management, Technology Services, Materials Management, and Risk Retention. The Fleet Management Fund accounts for the maintenance and repair of the CityÔs vehicle and equipment fleet. Computer services such as programming, support, training, and maintenance of the CityÔs computer resources and telephone maintenance services are accounted for in the Technology Services Fund. The operation of the CityÔs Warehouse, which maintains an inventory of materials and supplies used by City departments, is accounted for in the Materials Management Fund. The Risk Retention Fund was established to record the activities associated with providing insurance coverage. Each internal service fund listed above is funded through payments from various City departments for the actual services received from the specific fund. 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, 33 Table of Contents READERÔS GUIDE (continued) 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 Adepartment 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 (e.g., Police Department, Fire Department, Parks and Recreation Department). 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. For example, the Fire Department is comprised of Fire Administration, Fire Operations, and Fire Prevention. 34 Table of Contents 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 sixty (60) days before the end of each fiscal year, the City Manager shall submit to the Council a proposed budget for the ensuing fiscal year." (Charter Section 8.03) 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 a public hearing 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) 35 Table of Contents BUDGET AND INVESTMENT POLICIES (continued) 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 .The City of Denton will develop balanced budgets in which A. Balanced Budget Required 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. .The budget will assure that B. Funding of Current Expenditures with Current Revenues current expenditures are funded with current revenues. Current operating expenses will not be capitalized or funded through the use of long-term debt. .The City of Denton will use non-recurring resources to C. Use of Non-Recurring Resources 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 thee 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. .The City will estimate its annual revenues using an B. Development of Revenue Projection 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. .User charges and fees will be established at a level C. User Charges and Fees Required 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. 36 Table of Contents BUDGET AND INVESTMENT POLICIES (continued) 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. 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. .The City will follow an aggressive policy of collecting property tax D. Tax Collection revenues. The annual level of uncollected property taxes will generally not exceed four percent (4%). .The City will monitor the appraisal procedures of the Denton Central E. Tax Assessment 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 budgeted reserve to provide for unanticipated expenditures of a nonrecurring nature, or to meet unexpected increases in service delivery costs. This reserve will be maintained at thirteen and one-half percent (13.5%) of the General Operating Fund, with the intention of increasing one-half percent (.5%) every year until fifteen percent (15%) is reached. End of year fund balances will be sufficient to provide working capital for the various funds that will assure a positive cash balance at all times during the year; and/or the fund balances will provide for thirty (30) to forty-five (45) days working capital. 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) 37 Table of Contents BUDGET AND INVESTMENT POLICIES (continued) C. Authority to Reduce Appropriations.The City Manager may at any time reduce appropriations for a department, office, or agency. D. Funds Requiring Appropriations Established by Ordinance.In accordance with generally accepted accounting practices, an appropriations ordinance shall create appropriations for Government Funds. These funds include the General Fund. The remaining funds shall have budgets prepared and submitted to the City Council for approval. VII. Investment Policy A. Investment Objective and Strategy. It is the policy of the ÑCityÒ that, giving due regard to the safety and risk of investment, all available funds shall be invested in conformance with State and Federal Regulations, applicable Bond Resolution requirements, adopted Investment Policy and adopted Investment Strategy. In accordance with the Public Funds Investment Act, the following prioritized objectives (in order of importance in accordance with Section 2256.005(d) of the Act) apply for each of the CityÔs investment strategies: 1. Suitability ÏUnderstanding the suitability of the investment to the financial requirements of the City. Any investment eligible in the Investment Policy is suitable for all City funds. 2. Safety ÏPreservation and safety of principal. All investments shall be of high quality securities with no perceived default risk. Market price fluctuations will however occur, by managing the weighted average days to maturity for each fund type as specified. 3. Liquidity ÏTo enable the City to meet operating requirements that might be reasonably anticipated, the CityÔs investment portfolio will remain sufficiently liquid. 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 maturity investments. 4. Marketability Ï Securities with active and efficient secondary markets are necessary in the event of an unanticipated cash requirement. Historical market ÑspreadsÒ between the bid and offer prices of a particular security-type of less than a quarter of apercentage point shall define an efficient secondary market. 5. Diversification ÏInvestment 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. 38 Table of Contents BUDGET AND INVESTMENT POLICIES (continued) 6. Yield ÏAttaining a competitive market yield for comparable security-types and portfolio restrictions are the desired objective. The yield of an equally weighted, rolling six-month treasury bill portfolio shall be the minimum yield objective or ÑbenchmarkÒ. A secondary objective will be to obtain a yield equal to or in excess of alocal government investment pool, money market mutual fund or average Federal Reserve discount rate. The first measure of success in this area will be the attainment of enough income to offset inflationary increases. Even though steps will be taken to obtain this goal, the CityÔs staff shall constantly be cognizant of the standard of care and the investment objectives pursuant to the provisions of the amended Act, Section 2256.006(a). The Director of Fiscal Operations shall avoid any transactions that might impair public confidence in the CityÔs ability to govern effectively. The governing body recognizes that in diversifying the portfolio, occasional measured losses due to market volatility are inevitable, and must be considered within the context of the overall portfolioÔs investment return, provided that adequate diversification has been implemented. The prudence of the investment decision shall be measured in accordance with the tests set forth in Section 2256.006(b) of the Act. B. Investment Strategy for Specific Fund Groups. Each major fund type has varying cash flow requirements and liquidity needs. Therefore specific strategies shall be implemented considering the fundÔs unique requirements and the following shall be considered separate investment strategies for each of the funds mentioned below. The CityÔs funds shall be analyzed and invested according to the following major fund types: 1. Operating Funds ÏInvestment strategies for operating funds and commingled pools containing operating funds have as their primary objective to assure that anticipated cash flows are matched with adequate investment liquidity. The secondary objective is to structure a portfolio, which will minimize volatility during economic cycles. This may be accomplished by purchasing high quality, short-term securities, which will compliment each other in a laddered maturity structure. A dollar weighted average maturity of 365 days or less will be maintained and calculated by using the stated final maturity date of each security. 2. Debt Service Funds ÏInvestment strategies for debt service funds shall have as the primary objective the assurance of investment liquidity adequate to cover the debt service obligation on the required payment date. Securities purchased shall not have astated final maturity date which exceeds the debt service payment date. A dollar weighted average maturity of 550 days or less will be maintained and calculated by using the stated final maturity date of each security. 39 Table of Contents BUDGET AND INVESTMENT POLICIES (continued) 3. Debt Service Reserve Funds ÏInvestment strategies for debt service reserve, emergency, and contingency funds shall have as the primary objective the ability to generate a dependable revenue stream to the appropriate fund from securities with alow degree of volatility. Securities should be of high quality and, except as may be required by the bond ordinance specific to an individual issue, of short to intermediate-term maturities with stated final maturities not exceeding five (5) years. Volatility shall be further controlled through the purchase of securities carrying the highest coupon available, within the desired maturity and quality range, without paying a premium, if at all possible. Such securities will tend to hold their value during economic cycles. 4. Construction and Special Purpose Funds ÏInvestment strategies for construction projects or special purpose fund portfolios will have as their primary objective to assure that anticipated cash flows are matched with adequate investment liquidity. These portfolios should include at least ten percent (10%) in highly liquid securities to allow for flexibility and unanticipated project outlays. The stated final maturity dates of securities held should not exceed the estimated project completion date. A dollar weighted average maturity of 365 days or less will be maintained and calculated by using the stated final maturity of each security. 5. Market prices for all public fund investments will be obtained and monitored through the use of Interactive Data Inc., an on-line data service or a similar qualified successor agency. 40 Table of Contents 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 interfund transfer designed to recover General Fund expenditures conducted on behalf of Proprietary funds. Ad Valorem Taxes. (Current) All property, real, personal, tangible, intangible, annexations, additions, and improvements to property located within the taxing unitÔs jurisdiction, which are subject to taxation on January 1 of the current fiscal year. Each year, by ordinance, the City Council exempts taxes on automobiles and other items from the tax levy. Following the final passage of the appropriations ordinance, City Council sets the tax rate and levy for the fiscal year beginning October 1 and continuing through the following September 30th. Ad Valorem Taxes. (Delinquent) All taxes are due on receipt of bill and are delinquent if not paid before February 1 of the fiscal year in which they are imposed, except when the taxing unit postpones the delinquency date due to late mailing of tax bills or successful rollback elections. Ad Valorem Taxes. (Penalty and interest) Adelinquent 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. Alegal 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. Avalue 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. Abudget in which estimated revenues equal estimated expenditures. Bond. Awritten 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. 41 Table of Contents BUDGET GLOSSARY (continued) Budget. Aplan 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. Alegal 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 intra-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. Abasis 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. 42 Table of Contents BUDGET GLOSSARY (continued) 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. Divisions are the basic units of the budget upon which departments are composed. Encumbrances. Commitments related to unperformed (executory) contracts for goods or services. Enterprise Fund. Afund 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). Aunit of measure based on the number of hours that an employee works during the fiscal year. One FTE is equal to 2080 hours. Function. Agroup 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. 43 Table of Contents BUDGET GLOSSARY (continued) Fund Balance. Fund balance is the excess of assets over liabilities and is therefore also known as surplus funds. General Fund. The fund used to account for all financial resources except those required to be accounted for in another fund. General Obligation Bonds. Bonds that finance a variety of public projects, such as streets, buildings, and improvements. The repayment of these bonds is usually made from the General Debt Service Fund, and these bonds are backed by the full faith and credit of the issuing government. Generally Accepted Accounting Principles (GAAP). Uniform minimum standards of and guidelines to financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. They encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. They provide a standard by which to measure financial presentations. Governmental Funds. Those funds through which most governmental functions typically are financed. The acquisition, use and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, General Debt Service). 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. Atax 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. Aterm used in proprietary fund type accounting to represent (1) revenues or (2) the excess of revenues over expenses. Interfund 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. Atax 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 44 Table of Contents BUDGET GLOSSARY (continued) "measurable " and "available to finance expenditures of the current period." Expenditures are recognized when the related fund liability is incurred except for (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial statements; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. Object Code. Expenditure classification according to the types of items purchased or services obtained; for example, personal services, materials & supplies, and operations. Operating Budget. Plans of current expenditures and the proposed means of financing them. The annual operating budget (or, in the case of some states governments, the biennial operating budget) is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. Operating Expenses. Fund expenses which are directly related to the fund's primary service activities. Operating Grants. Grants which are restricted by the grantor to operating purposes or which may be used for either capital or operating purposes at the discretion of the grantee. Operating Income. The excess of fund operating revenues over operating expenses. Operating Revenues. Fund revenues, which are directly related to the fund's primary service activities. They consist primarily of user charges for services. Operating Transfers. All interfund transfers other than residual equity transfers. Ordinance. Aformal 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 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. 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. 45 Table of Contents BUDGET GLOSSARY (continued) Performance Measures. Specific quantitative and qualitative measures of work performed as an objective of the department. Productivity Measures. Productivity measures should reflect how well a program is performing its activities to meet the needs of the public and the organization. They should measure productivity, effectiveness, efficiency or the impact of a service provided. While activity measures indicate "how much" activity the division/department is performing, productivity measures identify "how well" the division/department is performing. Program Description. Describes the nature of service delivery provided at this level of funding. It clearly explains how service delivery will be different from the prior budget year. Program Goals. Program goals describe the purpose or benefit the division/department plans to provide to the community and/or organizations it serves. Goals identify the end result the division/department desires to achieve with its activities, but goals are often ongoing and may not be achieved in one year. Program Objectives. Program Objectives are quantifiable steps toward accomplishing stated goals. They should have a specific time frame or measurable achievement. Objectives should be able to be reached or completed within the current fiscal year. Objective statements are not required for every activity performed, but should focus on the major steps necessary for achieving established goals. Property Tax. Property taxes are levied on both real and personal property according to the property's valuation and the tax rate. Reserve. An account to use to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Residual Equity Transfers. Non-recurring or non-routine transfers of equity between funds. Return on Investment. Return on Investment (ROI) involves the transfer of funds from the Utility System Fund to the General Fund on the discretionary basis, which shall not be more than six percent (6%) of the net investment. Current ROI is based on 3.5% of rate revenue. The intent of the discretionary transfer is to reimburse the citizenry by contributing revenues to the General Fund, thereby easing the ad valorem tax burden. 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. Ageneral "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. 46 Table of Contents BUDGET GLOSSARY (continued) 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. 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. Alist 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. Budgeted working capital is calculated as a fundÔs current assets less current 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. 47 Table of Contents 48 Table of Contents BUDGET RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCES ACTUALBUDGETESTIMATE *ADOPTED General Fund 68,385,110$$70,421,911$71,306,807$77,298,880 General Debt Service Fund 10,289,834 10,629,427 10,604,221 14,775,824 Electric Fund133,059,342 173,216,026 209,665,607 184,226,431 Water Fund32,630,843 38,886,242 36,546,320 45,031,453 Wastewater Fund21,608,287 23,798,553 23,241,039 24,426,619 Solid Waste Fund14,050,087 15,982,216 14,618,361 15,880,903 Technology Services Fund 6,657,402 6,319,775 6,392,335 5,859,583 Materials Management Fund5,610,991 6,568,830 5,855,960 6,218,408 (1) Motor Pool Fund 4,332,502 4,558,706 4,716,233- Fleet Management Fund 4,244,768 5,096,888 5,245,332 6,616,474 (2) Risk Retention Fund --- 2,284,907 Recreation Fund 1,050,880 1,317,139 1,243,475 1,508,727 Aquatic Center Fund1,077,823 1,926,612 1,661,440 1,819,325 Tourist & Convention Fund 986,830 1,078,755 1,076,255 1,274,886 (3) Emily Fowler Library Fund 151,876 156,737 142,670- Police Confiscation Fund 127,722 115,500 117,939 194,108 TOTAL RESOURCES$304,264,297$360,073,317$392,433,994$387,416,528 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED General Fund 68,082,458$$70,421,911$70,274,151$76,899,196 General Debt Service Fund10,185,283 10,629,427 10,604,221 14,775,824 Electric Fund133,059,342 173,216,026 162,917,407 184,226,431 Water Fund31,764,339 38,536,098 34,702,387 44,749,699 Wastewater Fund21,263,982 23,496,101 22,817,181 24,049,290 Solid Waste Fund14,050,087 15,585,607 14,618,361 15,733,466 Technology Services Fund 5,686,734 6,319,775 6,318,053 5,859,583 Materials Management Fund5,380,657 6,230,279 5,567,735 6,218,408 (1) Motor Pool Fund 2,480,676 4,558,706 4,558,706- Fleet Management Fund 4,020,454 5,096,888 5,096,888 6,616,474 (2) Risk Retention Fund --- 2,284,907 Recreation Fund924,661 1,317,139 1,243,475 1,508,727 Aquatic Center Fund1,696,555 1,879,167 1,879,167 1,833,909 Tourist & Convention Fund 934,106 1,078,755 1,076,255 1,274,886 (3) Emily Fowler Library Fund 150,742 156,737 142,670- Police Confiscation Fund127,722 115,500 98,771 194,108 TOTAL EXPENDITURES$299,807,798$358,638,116$341,915,428$386,224,908 *Estimate as of May 2006 (1) The Motor Pool Fund is no longer budgeted as an internal service fund. Beginning in FY2006-07 vehicle purchases will be made by each operating fund. (2) Risk Retention is a newly budgeted fund for FY2006-07. (3) The Emily Fowler Fund is being combined with the General Fund in 2006-07. 49 Table of Contents CONSOLIDATED FUNDS SUMMARY 2006-07 Governmental Fund Types General FundSpecial Revenue FundsDebt Service Funds 2005 Actual2006 Estimated2007 Budget2005 Actual2006 Estimated2007 Budget2005 Actual2006 Estimated2007 Budget BEGINNING BALANCE9,415,716$$9,718,368$10,751,024$(74,998)$(559,929)$(791,978)$346,495$451,046$245,226 REVENUES Ad Valorem Taxes17,940,478$$21,154,096$24,941,675$ -$ -$ -$8,700,451$8,566,758$9,732,726 Sales Tax18,998,057 19,398,878 20,396,350------ Franchise Agreements4,936,660 5,285,261 5,304,677------ Other Taxes241,338 243,734 250,796 986,830 1,044,684 1,096,918--- Service Fees5,519,641 3,077,728 3,907,596 2,351,540 2,801,053 2,742,927--- Fines and Fees3,959,478 4,346,662 4,343,843------ Licenses and Permits1,235,339 1,474,968 1,492,680------ Return on Investment1,399,690 1,444,777 1,468,753------ Payment in Lieu of Taxes7,914,133 9,309,150 9,017,957------ Utilities Operating --------- Miscellaneous1,624,092 1,249,693 1,067,761 10,485 12,000 10,000--- Subtotal Revenues$63,768,906$66,984,947$72,192,088$3,348,855$3,857,737$3,849,845$8,700,451$8,566,758$9,732,726 Transfers from other funds$4,616,204$4,321,860$5,106,792$ -$350,552$413,512$1,589,383$1,831,643$5,043,098 TOTAL REVENUES68,385,110$$71,306,807$77,298,880$3,348,855$4,208,289$4,263,357$10,289,834$10,398,401$14,775,824 TOTAL RESOURCES77,800,826$$81,025,175$88,049,904$3,273,857$3,648,360$3,471,379$10,636,329$10,849,447$15,021,050 APPROPRIATIONS Personal Services48,889,205$$48,998,560$53,177,631$1,244,054$1,521,676$1,436,409$ -$ -$ - Purchased Power --------- Material and Supplies1,295,323 1,411,484 1,885,511 406,589 564,751 729,213--- Maintenance and Repair1,959,483 2,199,598 3,995,025 45,991 92,284 71,864--- Insurance998,983 1,008,758 730,977 74,862 68,459 54,864--- Miscellaneous569,065 408,312 433,902------ Operations8,572,687 10,667,639 10,385,606 739,045 843,093 898,795--- Fixed Assets341,958 315,393 1,116,860 5,108 4,440 97,000--- Return on Investment -------- Franchise Fees --------- Debt Service --- 125,974-- 10,185,283 10,604,221 14,775,824 Inventory Purchases --------- Tourist and Convention --- 934,106 1,076,255 1,274,886--- Electric --------- Subtotal Appropriations$62,626,704$65,009,744$71,725,512$3,575,729$4,170,958$4,563,031$10,185,283$10,604,221$14,775,824 Transfers to other funds$5,455,754$5,264,407$5,173,684$258,057$269,380$248,599$ -$ -$ - TOTAL APPROPRIATIONS68,082,458$$70,274,151$76,899,196$3,833,786$4,440,338$4,811,630$10,185,283$10,604,221$14,775,824 GROSS ENDING FUND BALANCE9,718,368$$10,751,024$11,150,708$(559,929)$(791,978)$(1,340,251)$451,046$245,226$245,226 50 Table of Contents CONSOLIDATED FUNDS SUMMARY 2006-07 Proprietary Funds Internal Service FundsEnterprise Funds 2005 Actual2006 Estimated2007 Budget2005 Actual2006 Estimated2007 BudgetTOTAL ALL FUNDS FY 2007 BUDGET $(1,971,594)$1,305,548$4,551,707$43,994,941$43,840,288$43,573,921$58,329,900BEGINNING BALANCE REVENUES $-$ -$ -$ -$ -$ -$34,674,401Ad Valorem Taxes ------ 20,396,350Sales Tax ------ 5,304,677Franchise Agreements ------ 1,347,714Other Taxes ------ 6,650,523Service Fees ------ 4,343,843Fines and Fees ------ 1,492,680Licenses and Permits ------ 1,468,753Return on Investment ------ 9,017,957Payment in Lieu of Taxes --- 195,736,628 229,795,211 255,102,274 255,102,274Utilities Operating 13,669,125 14,912,553 14,949,306--- 16,027,067Miscellaneous $13,669,125$14,912,553$14,949,306$195,736,628$229,795,211$255,102,274$355,826,239 Subtotal Revenues $7,176,538$7,297,307$5,998,826$4,246,469$4,993,758$4,768,132$21,330,360 Transfers from other funds $20,845,663$22,209,860$20,948,132$199,983,097$234,788,969$259,870,406$377,156,599TOTAL REVENUES $18,874,069$23,515,408$25,499,839$243,978,038$278,629,257$303,444,327$435,486,499TOTAL RESOURCES APPROPRIATIONS $3,836,646$3,721,764$4,320,826$15,745,210$19,371,657$20,031,431$78,966,297Personal Services --- 2,323,415 2,840,696 3,084,293 3,084,293Purchased Power 602,630 348,701 500,016 1,855,558 2,136,041 2,592,947 5,707,687Material and Supplies 1,116,776 1,399,464 1,640,864 1,538,951 2,110,796 2,406,234 8,113,987Maintenance and Repair 86,643 46,641 1,244,624 822,696 821,882 689,137 2,719,602Insurance 65,778 382,015 327,025 681,465 342,372 366,520 1,127,447Miscellaneous 2,148,691 3,699,685 3,653,418 7,092,530 8,699,293 10,353,209 25,291,028Operations 1,228,988 3,441,873 2,700 108,475 514,853 949,500 2,166,060Fixed Assets --- 1,399,690 1,444,777 1,468,753 1,468,753Return on Investment --- 2,105,498 2,243,979 2,287,034 2,287,034Franchise Fees 841,069 1,275,081 481,815 22,102,709 21,190,888 21,346,709 36,604,348Debt Service 6,646,589 6,585,700 8,272,230--- 8,272,230Inventory Purchases ------ 1,274,886Tourist and Convention --- 133,059,342 162,917,407 184,226,431 184,226,431Electric $16,573,810$20,900,924$20,443,518$188,835,539$224,634,641$249,802,198$361,310,083 Subtotal Appropriations $994,711$640,458$535,854$11,302,211$10,420,695$18,956,688$24,914,825 Transfers to other funds $17,568,521$21,541,382$20,979,372$200,137,750$235,055,336$268,758,886$386,224,908TOTAL APPROPRIATIONS $1,305,548$1,974,026$4,520,467$43,840,288$43,573,921$34,685,441$49,261,591GROSS ENDING FUND BALANCE 51 Table of Contents ALL FUNDS ADOPTED SUMMARY 2006-07 RESOURCES* $355,826,239 Utilities Operating 71.7% Payment in Lieu of Taxes 2.5% Miscellaneous 4.5% Return on Investment 0.4% Ad Valorem Taxes 9.7% Licenses & Permits 0.4% Fines & Fees Sales Tax Service Fees 1.2% Other Taxes Franchise Agreements 5.7% 1.9% 0.4% 1.5% EXPENDITURES* $361,310,083 Debt Service Inventory Purchases Franchise Fees 10.1% 2.3% Tourist & Convention 0.6% 0.4% Return on Investment Electric 0.4% 51.0% Fixed Assets 0.6% Operations 7.0% Miscellaneous 0.3% Insurance 0.8% Maintenance & Repair Personal Services 2.3% 21.9% Purchased Power Material & Supplies 0.8% 1.6% *Excluding interfund transfers and bond funds. 52 Table of Contents 53 Table of Contents BUDGET SUMMARY EXPENDITURES BY CLASSIFICATION 2006-07 GENERAL DEBTSOLID CATEGORYGENERAL SERVICEELECTRICWATERWASTEWATERWASTE Personal Services53,177,631$$ -$ -$9,768,825$5,051,889$5,230,455 Purchased Power -- 103,722,989 2,044,293 1,040,000- Materials & Supplies1,885,511 -- 1,532,929 744,972 213,547 Maintenance & Repair3,995,025 -- 1,146,071 990,180 269,983 Insurance730,977 -- 336,034 117,060 241,400 Miscellaneous433,902 -- 82,365 42,795 107,924 Operations10,385,606 -- 2,554,268 3,808,172 4,045,208 Fixed Assets1,116,860 -- 307,000 642,500- Return on Investment --- 849,825 618,928- Franchise Fees --- 971,229 707,346 608,458 Debt Service - 14,775,824- 11,494,469 7,066,916 2,785,324 Inventory Purchases ------ Transfers5,173,684 -- 13,662,391 3,218,532 2,231,167 Tourist & Convention ------ Electric Fund -- 80,503,442--- TOTAL$76,899,196$14,775,824$184,226,431$44,749,699$24,049,290$15,733,466 *Other includes the Police Confiscation Fund and the Tourist & Convention Fund. 54 Table of Contents BUDGET SUMMARY EXPENDITURES BY CLASSIFICATION 2006-07 TECHNOLOGYMATERIALSFLEETRISKRECREATIONOTHER SERVICES MANAGEMENTMANAGEMENTRETENTION & AQUATICFUNDS *TOTAL $2,028,127$819,127$1,108,520$365,052$1,424,334$ -$78,973,960 ------ 106,807,282 274,184 175,760 41,810 8,262 643,113 44,600 5,564,688 1,411,021 19,843 85,000 125,000 116,940- 8,159,063 19,728 10,168 20,722 1,195,195 56,174- 2,727,458 - 1,025- 326,000-- 994,011 1,532,599 75,353 1,796,004 248,273 747,977 149,508 25,342,968 2,700--- 105,500- 2,174,560 ------ 1,468,753 ------ 2,287,033 248,709 48,679 184,427--- 36,604,348 - 5,000,000 3,272,230--- 8,272,230 342,515 68,453 107,761 17,125 248,598- 25,070,226 ----- 1,274,886 1,274,886 ------ 80,503,442 $5,859,583$6,218,408$6,616,474$2,284,907$3,342,636$1,468,994$386,224,908 55 Table of Contents PROJECTED APPROPRIABLE FUND BALANCES 2006-07 APPROPRIABLEESTIMATEDESTIMATED (1) FUND BALANCE REVENUESEXPENDITURES * 10-1-052005-062005-06 General Fund 9,718,368$$71,306,807$70,274,151 General Debt Service Fund451,046 10,398,401 10,604,221 Electric Fund 15,114,563 160,971,824 162,917,407 WaterFund 9,599,716 36,296,320 34,702,387 Wastewater Fund14,339,503 23,241,039 22,817,181 Solid Waste Fund4,786,506 14,279,786 14,618,361 Technology Services Fund 315,551 6,392,335 6,318,053 Materials Management Fund(131,502) 5,855,960 5,567,735 (2) Motor Pool Fund 984,737 4,716,233 4,558,706 Fleet Management Fund 136,763 5,245,332 5,096,888 Risk Retention Fund --- Recreation Fund 440,278 1,241,556 1,243,475 Aquatic Center Fund (1,428,365) 1,661,440 1,879,167 Tourist & Convention Fund209,739 1,044,684 1,076,255 (3) Emily Fowler Library Fund 67,228 142,670 142,670 Police Confiscation Fund151,191 117,939 98,771 TOTAL$54,755,322$342,912,326$341,915,428 *Estimate as of May 2006 (1) Appropriable fund balance reflects working capital available for appropriation and includes an appropriation of reserves. (2) The Motor Pool Fund is no longer budgeted as an internal service fund. Beginning in FY2006-07 vehicle purchases will be made by each operating fund. (3) The Emily Fowler Fund is being combined with the General Fund in 2006-07. 56 Table of Contents PROJECTED APPROPRIABLE FUND BALANCES 2006-07 PROJECTEDADOPTEDADOPTEDPROJECTED APPROPRIABLEBUDGETEDBUDGETEDAPPROPRIABLE (1)(1) FUND BALANCE REVENUESEXPENDITURESFUND BALANCE 9-30-062006-072006-079-30-07 $10,751,024$77,298,880$76,899,196$11,150,708 245,226 14,775,824 14,775,824 245,226 13,168,980 184,226,431 184,226,431 13,168,980 11,193,649 36,411,453 44,749,699 2,855,403 14,763,361 23,651,619 24,049,290 14,365,690 4,447,931 15,580,903 15,733,466 4,295,368 389,833 5,834,918 5,859,583 365,168 156,723 6,218,408 6,218,408 156,723 1,142,264-- 1,142,264 285,207 6,616,474 6,616,474 285,207 2,577,681 2,278,332 2,284,907 2,571,106 438,359 1,252,072 1,508,727 181,704 (1,646,092) 1,819,325 1,833,909 (1,660,676) 178,168 1,096,918 1,274,886 200 67,228-- 67,228 170,359 95,042 194,108 71,293 $58,329,901$377,156,599$386,224,908$49,261,592 57 Table of Contents POSITION SUMMARY 2006-07 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Community Services Programs182.97 172.27 172.27 177.35 Public Safety Programs383.73 390.98 391.98 398.98 Transportation Programs81.50 41.00 41.00 42.00 Downtown Programs7.00 5.00 5.00 5.00 Administrative Programs91.50 76.50 76.50 71.50 (1) TOTAL GENERAL FUND 746.70 685.75 686.75 694.83 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Electric Fund110.50 110.00 110.50 112.00 Water Fund130.00 161.50 161.75 164.25 Wastewater Fund83.22 84.12 83.12 82.87 Solid Waste Fund82.50 82.00 86.50 87.00 Technology Services Fund29.75 26.00 26.05 24.50 Materials Management Fund14.00 12.50 12.50 12.50 Fleet Managment Fund16.00 16.00 17.00 17.00 (1) Risk Retention --- 5.00 Recreation Fund25.12 26.79 26.79 22.93 Aquatic Center Fund33.03 33.29 33.29 33.29 TOTAL OTHER FUNDS 524.12552.20557.50561.34 TOTAL ALL FUNDS 1,270.82 1,237.95 1,244.25 1,256.17 *Estimate as of May 2006 (1) Risk Retention is newly budgeted fund for FY2006-07. Five positions were moved from General Fund to Risk Retention. 58 Table of Contents 59 Table of Contents GENERAL FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Ad Valorem Taxes17,940,478$$21,138,614$21,154,096$24,941,675 Sales Tax18,998,057 19,398,878 19,398,878 20,396,350 Franchise Agreements4,936,660 5,326,889 5,285,261 5,304,677 Total Other Taxes241,338 243,734 243,734 250,796 Service Fees5,519,641 3,433,366 3,077,728 3,907,596 Fines and Fees3,959,478 4,248,800 4,346,662 4,343,843 Licenses and Permits1,235,339 1,504,746 1,474,968 1,492,680 Miscellaneous Revenues1,624,092 1,440,420 1,249,693 1,067,761 Transfers13,930,027 13,407,147 15,075,787 15,593,502 TOTAL REVENUES$68,385,110$70,142,594$71,306,807$77,298,880 Use of Reserves - 279,317-- TOTAL RESOURCES$68,385,110$70,421,911$71,306,807$77,298,880 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services48,889,205$$48,998,560$48,998,560$53,177,631 Materials & Supplies1,295,3231,411,484 1,411,484 1,885,511 Maintenance & Repairs1,959,4832,199,598 2,199,598 3,995,025 Insurance998,9831,008,758 1,008,758 730,977 Miscellaneous569,065408,312 408,312 433,902 Operations8,572,68710,815,399 10,667,639 10,385,606 Transfers5,455,7545,264,407 5,264,407 5,173,684 Fixed Assets341,958315,393 315,393 1,116,860 TOTAL EXPENDITURES$68,082,458$70,421,911$70,274,151$76,899,196 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 55.50 50.00 50.00 50.00 Office/Clerical81.75 73.75 72.75 72.75 Technical/Paraprofessional152.50 127.00 127.00 133.00 Professional96.50 76.50 77.50 73.50 Management/Supervision54.00 47.00 47.00 44.00 Sworn Public Safety287.00 293.00 295.00 300.00 Temporary/Seasonal19.45 18.50 18.50 21.58 TOTAL PERSONNEL 746.70 685.75 687.75 694.83 *Estimate as of May 2006 60 Table of Contents GENERAL FUND RESOURCES & EXPENDITURES RESOURCES $77,298,880 Licenses and Miscellaneous Return on PermitsRevenue Fines and Fees Investment 2.2%2.2% 5.8% 2.0% Service Fees Payment in Lieu of 4.8% Taxes 11.0% Other Taxes 0.4% Transfers 6.2% Franchise Agreements 7.6% Sales Tax Ad Valorem Taxes 27.6% 30.2% EXPENDITURES $76,899,196 Fixed Assets 1.3% Transfers 6.8% Operations 13.5% Miscellaneous 0.6% Insurance 1.0% Maintenance & Personal Services Repair 69.1% 5.2% Materials & Supplies 2.5% 61 Table of Contents GENERAL DEBT SERVICE FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Ad Valorem Taxes8,700,451$$8,566,758$8,566,758$9,732,726 Transfers In1,589,383 1,831,643 1,831,643 5,043,098 TOTAL REVENUES$10,289,834$10,398,401$10,398,401$14,775,824 Use of Reserves - 231,026 205,820- TOTAL RESOURCES$10,289,834$10,629,427$10,604,221$14,775,824 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Debt Service10,185,283$$10,609,427$10,604,221$14,775,824 Paying Agent Fees - 20,000-- TOTAL EXPENDITURES$10,185,283$10,629,427$10,604,221$14,775,824 *Estimate as of May 2006 62 Table of Contents ESTIMATED AD VALOREM TAX COLLECTIONS & DISTRIBUTION 2006-07 Assessed Valuation for 20054,789,376,811$ Gain in Value651,852,098 Net Assessed Valuation for 20065,441,228,909$ Tax Rate Per $100 Valuation x 0.62652 $34,090,387 Estimated Collections x 100.00% $34,090,387 TOTAL REVENUE TAX RATE PER $100 2006-07 DISTRIBUTION2005-062006-07REVENUEPERCENT General Fund0.42928$$0.44765$24,357,66171.45% General Debt Service Fund0.17887 0.17887 9,732,72628.55% $0.60815$0.62652$34,090,387100.00% TOTAL 63 Table of Contents ELECTRIC FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Operating Revenues130,062,693$$126,352,824$158,550,600$134,579,201 Non-Operating Revenues2,066,408 2,421,224 2,421,224 2,899,030 Use of Reserves930,241 44,441,978 48,693,783 46,748,200 TOTAL RESOURCES$133,059,342$173,216,026$209,665,607$184,226,431 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Fuel & Purchased Power103,375,311$$103,312,756$128,955,686$103,722,989 Operation & Maintenance14,074,656 15,339,472 16,324,643 17,346,426 Payments in Lieu of Taxes7,923,111 7,781,706 9,309,150 9,017,957 Non-Operating Expenditures7,686,264 9,140,134 8,327,928 8,662,964 Use of Reserves - 37,641,958- 45,476,095 TOTAL EXPENDITURES$133,059,342$173,216,026$162,917,407$184,226,431 Excess Resources or (Over) Expenditures$-$-$46,748,200$- PERSONNEL2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance3.00 3.50 3.00 2.50 Office/Clerical9.00 8.00 8.00 8.00 Technical/Paraprofessional76.00 76.00 76.00 77.00 Professional10.00 10.00 11.00 12.00 Management/Supervision12.00 12.00 12.00 12.00 Temporary/Seasonal0.50 0.50 0.50 0.50 TOTAL PERSONNEL 110.50 110.00 110.50 112.00 This format of this budget is being used to provide financial information in a manner that is commensurate to what is publicly available from other municipal utilities and investor-owned utilities operating in Texas. *Estimate as of May 2006 64 Table of Contents ELECTRIC FUND RESOURCES & EXPENDITURES RESOURCES $184,226,431 Use of Reserves 25.4% Non-Operating Revenues 1.6% Operating Revenues 73.0% EXPENDITURES $184,226,431 Use of Reserves 24.7% Fuel & Purchased Power 56.3% Non-Operating Expenditures 4.7% Payments in Lieu of Taxes 4.9% Operation & Maintenance 9.4% 65 Table of Contents WATER FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Interest Operating/Non-Operating$1,418,413$820,000$1,109,960$950,267 Water Sales Residential9,793,49310,568,55111,163,06911,501,958 Water Sales Commercial9,836,32611,263,53711,493,82611,753,382 Water for Resale719,593326,099737,688410,123 Other Water1,061,092484,179760,207669,133 Engineering Fees & Permits-363,383733,575578,872 Engineering Charges -1,724,3001,551,2251,929,044 Cost of Service - General Fund 183,114598,827451,846430,933 Cost of Service - Electric Fund 1,901,8132,183,3602,183,3612,180,972 Cost of Service - Wastewater Fund902,5901,179,9131,129,470954,198 Cost of Service - Solid Waste Fund1,014,409982,093982,093952,571 Impact Fee Revenues5,800,0004,700,0004,000,0004,100,000 TOTAL REVENUES$32,630,843$35,194,242$36,296,320$36,411,453 Use of Reserves-3,692,000250,0008,620,000 TOTAL RESOURCES$32,630,843$38,886,242$36,546,320$45,031,453 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Water Administration1,182,016$$1,725,983$1,554,707$2,040,873 Water Production5,440,204 5,652,750 5,021,928 10,588,606 Water Distribution 4,012,302 6,363,894 3,797,439 7,359,945 Water Metering1,324,857 1,701,106 1,524,381 1,591,935 (1) Water Engineering - 2,707,378 2,582,071 2,811,402 Water Laboratory261,876 321,170 304,406 327,481 Utilities Administration857,155 942,941 872,649 1,046,296 Customer Service3,531,865 3,967,783 3,837,591 3,641,884 Safety & Training321,796 414,607 386,791 430,061 Miscellaneous 14,832,268 14,738,486 14,820,424 14,911,216 TOTAL EXPENDITURES$31,764,339$38,536,098$34,702,387$44,749,699 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 20.0020.5020.5020.50 Office/Clerical31.0031.0031.0032.00 Technical/Paraprofessional50.7572.7572.7573.75 Professional11.2515.2515.5016.00 Management/Supervision13.5018.5018.5018.50 Temporary/Seasonal3.503.503.503.50 TOTAL PERSONNEL 130.00161.50161.75164.25 (1) Funding for the General Fund supported Engineering functions are budgeted in the Water Fund. *Estimate as of May 2006 66 Table of Contents WATER FUND EXPENDITURES BY CLASSIFICATION 2006-07 2004-052005-062005-062006-07 EXPENDITURE SUMMARYACTUALBUDGETESTIMATE *ADOPTED Purchased Power1,443,2181,756,9821,958,6962,044,293 Personal Services6,606,6649,622,7159,125,8809,750,522 Materials & Supplies1,096,8911,402,6181,331,0591,628,054 Maintenance & Repair710,4701,016,7411,006,6071,146,071 Insurance406,632421,887421,885332,512 Return on Investment 731,109789,238843,635849,825 Franchise Fee835,554901,986964,154971,229 Miscellaneous56,86449,47554,02182,365 Operations1,768,8732,798,4842,387,0322,530,477 Fixed Assets97,085333,353314,853307,000 Debt Service11,835,87511,501,51611,501,51611,494,469 Cost of Service - General Fund1,002,9971,229,2711,229,2711,360,217 Cost of Service - Engineering--80,08363,783 Transfer to Electric Fund292,785373,634429,497422,262 Transfer to Wastewater Fund244,543246,988300,988249,458 Cost of Service - Fleet Services---25,869 Cost of Service - Technology Services686,361763,739763,739719,684 Cost of Service - Risk Retention Fund109,863--109,863 Cost of Service - Materials Management-51,69651,69660,395 Transfer to Capital Projects3,838,5555,275,7751,937,77510,601,351 TOTAL EXPENDITURES$31,764,339$38,536,098$34,702,387$44,749,699 WATER EXPENDITURES $44,749,699 Cost of Service Debt Service Transfers 25.7% 5.2% Fixed Assets Transfer to Electric 0.7% Operations Fund 5.7% 0.9% Miscellaneous 0.2% Transfer to Wastewater Fund 0.6% Franchise Fee 2.2% Return on Transfer to Capital Investment Projects 1.9% 23.7% Purchased Power 4.6% Insurance Personal Services 0.7% Maintenance & 21.8% Repair Materials & Supplies 2.5% 3.6% *Estimate as of May 2006 67 Table of Contents WASTEWATER FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Interest Operating751,459$$409,215$513,211$404,476 Wastewater Residential6,343,823 6,853,909 7,091,788 7,400,308 Wastewater Commercial6,897,246 7,602,123 7,851,518 7,932,349 Wastewater Effluent Irrigation209,933 274,720 255,060 257,520 Wastewater Wholesale1,162,924 1,246,774 1,212,115 1,286,573 Other Wastewater967,877 826,089 947,829 989,729 Drainage Fees3,575,482 3,613,735 3,622,530 3,731,206 Transfer In - Other244,543 246,988 246,988 249,458 Impact Fee Revenues1,455,000 1,600,000 1,500,000 1,400,000 TOTAL REVENUES$21,608,287$22,673,553$23,241,039$23,651,619 Use of Reserves - 1,125,000- 775,000 TOTAL RESOURCES$21,608,287$23,798,553$23,241,039$24,426,619 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Wastewater Administration935,212 1,363,124 1,080,505 1,449,784 Water Reclamation2,999,594 3,619,652 3,655,452 3,660,226 Wastewater Collection 2,136,051 3,146,643 2,645,963 3,199,970 Beneficial Reuse967,647 1,046,058 1,079,808 1,143,500 Wastewater Laboratory395,234 447,080 418,877 445,491 Industrial Pretreatment456,190 562,851 563,411 596,148 Drainage1,459,865 1,790,199 1,765,638 1,791,940 Watershed Protection334,431 423,585 407,353 412,056 Drainage Miscellaneous1,763,811 1,546,573 1,552,728 1,652,017 Miscellaneous 9,815,947 9,550,336 9,647,446 9,698,158 TOTAL EXPENDITURES$21,263,982$23,496,101$22,817,181$24,049,290 PERSONNEL2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 24.0024.0024.0024.00 Office/Clerical3.104.003.003.25 Technical/Paraprofessional38.0038.0038.0038.00 Professional6.506.506.506.00 Management/Supervision9.509.509.509.50 Temporary/Seasonal2.122.122.122.12 TOTAL PERSONNEL 83.2284.1283.1282.87 *Estimate as of May 2006 68 Table of Contents WASTEWATER FUND EXPENDITURES BY CLASSIFICATION 2006-07 2004-052005-062005-062006-07 EXPENDITURE SUMMARYACTUALBUDGETESTIMATE *ADOPTED Purchased Power880,197 815,000 882,000 1,040,000 Personal Services4,377,037 5,203,458 4,978,947 5,050,454 Materials & Supplies481,918 604,675 605,079 751,346 Maintenance & Repair651,533 900,061 864,286 990,180 Insurance215,817 182,395 182,395 115,225 Miscellaneous 48,624 27,465 27,676 42,795 Operations2,277,550 3,122,540 3,089,408 3,777,525 Fixed Assets11,390 711,500 200,000 642,500 Return on Investment668,581 581,728 601,142 618,928 Franchise Fee764,087 664,831 687,019 707,346 Debt Service7,427,655 6,432,162 6,432,162 6,439,202 General Obligation Debt Service554,404 631,764 631,764 627,714 Cost of Service - General Fund911,316 602,806 602,806 614,437 Cost of Service - Fleet Services --- 32,500 Cost of Service - Technology Services208,202 197,013 197,013 150,220 Cost of Service - Materials Management - 51,696 60,471 27,923 Transfer to Electric Fund158,171 197,889 206,664 220,257 (1) Cost of Service - Engineering - 147,666 97,223 77,435 (1) Cost of Service - Utilities Administration 224,188 257,721 273,172 205,930 (1) Cost of Service - Customer Service 621,699 686,819 702,267 580,519 (1) Cost of Service - Safety & Training 80,519 87,707 96,482 90,314 Cost of Service - Risk Retention Fund57,224 -- 57,224 Transfer for Capital Projects643,870 1,389,205 1,399,205 1,189,316 TOTAL EXPENDITURES$21,263,982$23,496,101$22,817,181$24,049,290 WASTEWATER EXPENDITURES $24,049,290 Debt Service Transfers 29.4% Franchise Fee 13.5% 2.9% Purchased Power Return on Investment 4.3% 2.6% Fixed Assets Personal Services 2.7% 21.0% Operations 15.7% Insurance, Misc. Maintenance & 0.7% Materials & Supplies Repair 3.1% 4.1% *Estimate as of May 2006 (1) These divisions are found in the Water Fund. 69 Table of Contents SOLID WASTE FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Garbage Fees - Residential4,711,615$$4,660,039$4,945,086$5,137,060 Garbage Fees - Commercial7,013,497 7,885,500 7,215,000 6,649,320 Landfill Fees615,760 1,234,158 538,359 1,898,404 Sale of Refuse Bags15,099 22,000 5,000- Recycling1,081,632 1,458,865 1,281,698 1,617,590 Other Revenues18,082 99,000 99,000 109,000 Interest Income159,181 82,654 195,643 169,529 TOTAL REVENUES$13,614,866$15,442,216$14,279,786$15,580,903 Use of Reserves435,221 540,000 338,575 300,000 TOTAL RESOURCES$14,050,087$15,982,216$14,618,361$15,880,903 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Solid Waste Administration676,511$$870,480$821,515$832,437 Residential Collection2,944,517 3,363,197 3,212,561 3,107,801 Commercial Collection2,579,177 2,590,172 2,460,123 2,647,137 Solid Waste Landfill1,583,535 2,170,522 1,635,184 2,159,132 Solid Waste Recycling1,136,052 1,472,285 1,311,936 1,586,208 Miscellaneous5,130,295 5,118,951 5,177,042 5,400,751 TOTAL EXPENDITURES$14,050,087$15,585,607$14,618,361$15,733,466 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 54.00 50.00 52.00 55.50 Office/Clerical2.50 3.00 3.00 3.00 Technical/Paraprofessional17.00 20.00 21.00 19.00 Professional2.00 1.00 1.00- Management/Supervision7.00 8.00 8.00 9.00 Temporary/Seasonal --- 0.50 (1) TOTAL PERSONNEL 82.50 82.00 85.00 87.00 (1) The FY2005-06 budgeted FTE amount represents the funded FTEs; total authorized FTEs equals 86.5. *Estimate as of May 2006 70 Table of Contents SOLID WASTE FUND EXPENDITURES BY CLASSIFICATION 2006-07 2004-052005-062005-062006-07 EXPENDITURE SUMMARYACTUALBUDGETESTIMATE *ADOPTED Personal Services4,761,509$$5,483,356$5,266,830$5,230,455 Materials & Supplies276,749 507,634 199,903 213,547 Maintenance & Repair176,948 229,459 239,903 269,983 Insurance 200,247 217,602 217,602 241,400 Miscellaneous24,600 35,446 95,675 46,360 Operations3,046,107 3,754,716 3,222,853 4,045,207 Debt Service2,284,775 2,625,446 2,625,446 2,785,324 Cost of Service - General Fund632,239 567,937 567,937 616,416 Franchise Fee505,857 609,715 592,806 608,459 Landfill Closure551,377 150,000 165,000 195,000 Cost of Service - Technology Services208,845 131,587 151,697 160,594 Other Transfers1,380,834 1,272,709 1,272,709 1,320,721 TOTAL EXPENDITURES$14,050,087$15,585,607$14,618,361$15,733,466 SOLID WASTE EXPENDITURES $15,733,466 Cost of Service - Debt Service Franchise Fee General Fund 17.7% 3.9% 3.9% Landfill Closure 1.2% Operations 25.7% Cost of Service - Technology Miscellaneous Services 0.3% 1.0% Insurance 1.5% Other Transfers 8.4% Maintenance & Repair 1.7% Personal Services Materials & Supplies 33.3% 1.4% *Estimate as of May 2006 71 Table of Contents TECHNOLOGY SERVICES FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Communication Services Transfer623,763$$601,736$601,736$688,877 Cost of Service - General Fund4,005,050 3,883,698 3,883,698 3,147,728 Cost of Service - Electric Fund307,852 277,450 277,450 268,595 Cost of Service - Water Fund683,494 778,840 778,840 719,684 Cost of Service - Wastewater Fund208,202 180,248 180,248 150,220 Cost of Service - Solid Waste Fund211,712 164,163 164,163 134,087 Cost of Service - Fleet Management Fund123,794 79,089 79,089 35,572 Cost of Service - Materials Management 78,005 97,014 97,014 65,525 Cost of Service - Recreation Fund83,224 20,525 6,738- Cost of Service - Aquatics Fund - 58,030 51,837 39,375 Cost of Service - Risk Retention --- 15,752 Transfer from Municipal Court Tech Fund109,948 100,000 100,000 100,000 Other Revenue52,609 - 1,522 4,737 Printing Services --- 289,766 Revenue from Copier Service167,342 32,318 170,000 175,000 Interest Income2,408 --- TOTAL REVENUES$6,657,402$6,273,111$6,392,335$5,834,918 Use of Reserves - 46,664- 24,665 TOTAL RESOURCES$6,657,402$6,319,775$6,392,335$5,859,583 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Administration906,390$$1,423,569$1,421,847$1,048,290 Telecommunications935,251 997,409 997,409 1,098,908 Applications Development990,835 1,210,642 1,210,642 1,271,822 User Support1,328,875 1,370,916 1,370,916 1,278,491 Public Safety/Projects677,587 722,991 722,991 697,306 Reprographics847,796 594,248 594,248 464,766 TOTAL EXPENDITURES$5,686,734$6,319,775$6,318,053$5,859,583 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical2.00 2.00 2.00 1.00 Technical/Paraprofessional12.75 8.00 8.00 8.00 Professional8.00 8.00 8.00 7.00 Management/Supervision7.00 8.00 8.00 8.00 Temporary/Seasonal --- 0.50 TOTAL PERSONNEL 29.75 26.00 26.00 24.50 *Estimate as of May 2006 72 Table of Contents TECHNOLOGY SERVICES FUND EXPENDITURES BY CLASSIFICATION 2006-07 2004-052005-062005-062006-07 EXPENDITURE SUMMARYACTUALBUDGETESTIMATE *ADOPTED Personal Services2,097,347$$2,048,951$1,976,958$2,028,127 Materials & Supplies426,458 281,576 282,076 274,184 Maintenance & Repairs1,053,670 1,346,455 1,372,264 1,411,021 Insurance28,790 34,610 8,801 19,161 Miscellaneous -- 301,169- Operations1,792,908 1,648,651 2,154,741 1,533,166 Debt Payment173,742 698,309 176,588 248,709 Transfers113,819 251,223 35,456 342,515 Fixed Assets - 10,000 10,000 2,700 TOTAL EXPENDITURES$5,686,734$6,319,775$6,318,053$5,859,583 TECHNOLOGY SERVICES EXPENDITURES $5,859,583 Operations 26.2% Debt Payment Insurance 4.2% 0.3% Transfers 5.8% Maintenance & Repairs Fixed Assets 24.1% 0.1% Materials & Personal Services Supplies 34.6% 4.7% 73 Table of Contents MATERIALS MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Sale of Scrap$4,785$14,630$8,000$10,000 Rental of Property12,9892,7602,7602,760 Outside Sales8356,000-- Postage Sales81,195103,140105,200107,400 Cost of Service - General Fund447,000498,228498,228289,229 Cost of Service - Electric Fund-102,876102,87692,018 Cost of Service - Water Fund-51,69651,69660,395 Cost of Service - Wastewater Fund-51,69651,69627,923 Cost of Service - Solid Waste Fund-33,13833,13838,494 Cost of Service - Other Funds-44,36644,366125,352 Miscellaneous Revenue360,794-28,00010,873 Warehouse Sales4,703,3935,660,3004,930,0005,453,964 TOTAL REVENUES$5,610,991$6,568,830$5,855,960$6,218,408 Use of Reserves---- TOTAL RESOURCES$5,610,991$6,568,830$5,855,960$6,218,408 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services$807,009$785,680$767,557$819,127 Materials & Supplies148,334177,45026,425175,760 Inventory Cost4,229,2115,000,0004,521,7005,000,000 Maintenance & Repair11,00717,77018,20019,843 Insurance17,30917,6911,2889,895 Miscellaneous9221,02080,8461,025 Operations62,64678,94948,67975,626 Debt Service25,62248,679103,04048,679 Transfers78,597103,040-68,453 Fixed Assets---- TOTAL EXPENDITURES$5,380,657$6,230,279$5,567,735$6,218,408 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance5.004.504.504.50 Office/Clerical2.001.001.001.00 Technical/Paraprofessional2.003.003.003.00 Professional3.002.002.002.00 Management/Supervision2.002.002.002.00 Temporary/Seasonal---- TOTAL PERSONNEL 14.0012.5012.5012.50 *Estimate as of May 2006 74 Table of Contents (1) MOTOR POOL FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Motor Pool Loan Payments1,836,800$$1,713,417$1,720,000$ - Motor Pool Replacement Payments1,972,578 1,770,806 1,780,000- Auction Sales - 200,000 400,000- Interest Income273,199 232,000 391,233- Miscellaneous Income249,925 642,483 425,000- TOTAL REVENUES$4,332,502$4,558,706$4,716,233$ - Use of Reserves ---- TOTAL RESOURCES$4,332,502$4,558,706$4,716,233$ - 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Materials & Supplies1,335$$ -$ -$ - Maintenance & Repair38,481 --- Miscellaneous64,856 --- Operations153,056 --- Debt Service528,685 466,362 799,380- Cost of Service - Fleet Management Fund465,275 294,494 294,494- Cost of Service - General Fund - 23,517 23,517- Cost of Service - Materials Management - 9,442 9,442- Fixed Assets1,228,988 3,764,891 3,431,873- TOTAL EXPENDITURES$2,480,676$4,558,706$4,558,706$ - *Estimate as of May 2006 (1) The Motor Pool Fund is no longer budgeted as an internal service fund. Beginning in FY2006-07 vehicle purchases will be made by each operating fund. 75 Table of Contents FLEET MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Fuel Sales - City1,414,954$$1,666,800$2,106,840$3,543,463 Vehicle Maintenance - General Fund857,981 828,000 843,998 1,944,567 Vehicle Maintenance - Utility Funds1,677,339 1,573,015 2,000,000 1,128,444 Transfer from Motor Pool Fund294,494 294,494 294,494- TOTAL REVENUES$4,244,768$4,362,309$5,245,332$6,616,474 Use of Reserves - 734,579-- TOTAL RESOURCES$4,244,768$5,096,888$5,245,332$6,616,474 2004-052005-062005-062006-07 EXPENDITURE SUMMARYACTUALBUDGETESTIMATE *ADOPTED Personal Services932,290$$977,249$977,249$1,108,520 Materials & Supplies26,503 40,200 40,200 41,810 Inventory2,417,378 2,064,000 2,064,000 3,272,230 Maintenance & Repair13,618 9,000 9,000 85,000 Insurance40,544 36,552 36,552 20,373 Operations140,081 1,496,265 1,496,265 1,796,353 Debt Service113,020 196,073 196,073 184,427 Transfers337,020 277,549 277,549 107,761 Fixed Assets ---- TOTAL EXPENDITURES$4,020,454$5,096,888$5,096,888$6,616,474 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance3.00 2.00 2.00 2.00 Office/Clerical ---- Technical/Paraprofessional9.00 10.00 11.00 11.00 Professional1.00 1.00 1.00 1.00 Management/Supervision3.00 3.00 3.00 3.00 Temporary/Seasonal ---- TOTAL PERSONNEL 16.00 16.00 17.00 17.00 *Estimate as of May 2006 76 Table of Contents (1) RISK RETENTION FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Commercial Insurance$ -$ -$ -$633,654 Self Insurance --- 1,069,678 Worker's Compensation --- 575,000 TOTAL REVENUES$ -$ -$ -$2,278,332 Use of Reserves --- 6,575 TOTAL RESOURCES$ -$ -$ -$2,284,907 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services$ -$ -$ -$365,052 Materials & Supplies --- 8,262 Maintenance & Repair --- 125,000 Insurance --- 1,195,195 Miscellaneous --- 326,000 Operations --- 248,273 Cost of Service - Tech Services --- 17,125 TOTAL EXPENDITURES$ -$ -$ -$2,284,907 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical --- 1.00 Technical/Paraprofessional ---- Professional --- 3.00 Management/Supervision --- 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL--- 5.00 *Estimate as of May 2006 (1) Risk Retention is a newly budgeted fund for FY2006-07. 77 Table of Contents RECREATION FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Special Projects$4,983$12,380$8,000$7,864 Marketing27,64930,87928,50028,059 Civic Center4,63019,74815,29812,340 Denia Recreation Center106,963133,658118,000115,458 North Lakes Recreation Center205,742198,327198,327234,645 Senior Center36,78535,94835,79035,564 Children's Programs299,638440,242440,242396,046 Goldfield Tennis Center57,83865,65059,56564,213 Civic Center Pool65,785124,58179,00051,359 Therapeutics1,7735,1552,000- Martin Luther King Jr. Recreation Center75,71194,44494,44474,561 McMath Gymnasium35,21726,55429,00035,472 Athletics110,953112,545112,545174,300 Golf5,60213,0288,84512,191 Miscellaneous Income1,126--- Interest Income10,4854,00012,00010,000 TOTAL REVENUES$1,050,880$1,317,139$1,241,556$1,252,072 Use of Reserves--1,919256,655 TOTAL RESOURCES$1,050,880$1,317,139$1,243,475$1,508,727 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services$369,393$579,279$546,314$500,499 Materials & Supplies230,397329,614312,759494,315 Maintenance & Repair8,08514,20514,20510,100 Insurance20,24218,75418,75415,958 Operations198,070267,540250,197267,148 Cost of Service - General Fund83,974105,05198,550115,105 Cost of Service - Customer Service14,500--- Cost of Service - Technology Services---2,957 Cost of Service - Materials Management-2,6962,6965,645 Fixed Assets---97,000 TOTAL EXPENDITURES$924,661$1,317,139$1,243,475$1,508,727 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance---- Office/Clerical---- Technical/Paraprofessional---- Professional---- Management/Supervision1.001.001.001.00 Temporary/Seasonal24.1225.7925.7921.93 TOTAL PERSONNEL 25.1226.7926.7922.93 *Estimate as of May 2006 78 Table of Contents AQUATIC CENTER FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Natatorium255,835$$299,700$290,000$295,001 Water Park552,772 973,253 640,000 665,400 Transfer from General Fund - 350,552 350,552 413,512 (1) DISD Reimbursement 269,216 303,107 380,888 445,412 TOTAL RESOURCES$1,077,823$1,926,612$1,661,440$1,819,325 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services874,661$$975,362$975,362$935,910 Materials & Supplies115,433 213,739 213,739 190,298 Maintenance & Repair37,396 73,079 73,079 61,765 Insurance54,620 49,705 49,705 38,906 Operations340,542 410,561 410,561 482,139 Debt Service125,974 --- Cost of Service - General Fund64,705 101,836 101,836 76,235 Cost of Service - Technology Services83,224 49,098 49,098 42,804 Cost of Service - Materials Management - 5,787 5,787 5,852 TOTAL EXPENDITURES$1,696,555$1,879,167$1,879,167$1,833,909 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance2.00 2.00 2.00 2.00 Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional1.00 1.00 1.00 1.00 Professional ---- Management/Supervision3.00 3.00 3.00 3.00 Temporary/Seasonal26.03 26.29 26.29 26.29 TOTAL PERSONNEL 33.03 33.29 33.29 33.29 *Estimate as of May 2006 (1) This is a joint project between the City of Denton and the Denton Independent School District. 79 Table of Contents TOURIST & CONVENTION FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Hotel Occupancy Tax986,830$$957,832$1,044,684$1,096,918 Interest Income ---- TOTAL REVENUES$986,830$957,832$1,044,684$1,096,918 Use of Reserves - 120,923 31,571 177,968 TOTAL RESOURCES$986,830$1,078,755$1,076,255$1,274,886 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Convention & Visitors Bureau 410,622$$556,155$556,155$625,000 North Texas State Fair Association 60,050 60,000 60,000 67,500 Greater Denton Arts Council 108,090 115,000 115,000 125,000 Eligible City Expenses - Civic Center 50,041 16,000 16,000 22,700 Denton Festival Foundation70,058 75,000 75,000 84,000 Denton Black Chamber of Commerce12,010 15,800 15,800 18,000 Denton Holiday Festival Association6,512 8,000 8,000 8,300 Denton Community Theatre15,012 16,000 16,000 20,000 Denton Air Fair7,512 11,000 11,000 11,000 Denton Main Street Association12,010 14,000 14,000 21,000 Denton County Museums93,077 95,000 95,000 99,250 Denton Firefighter Museum - 6,800 6,800 19,000 Denton County Historical Commission - 15,000 12,500- Cinco de Mayo9,007 9,000 9,000 9,000 Juneteenth Committee9,047 10,000 10,000 11,500 Tejas Storytelling Association41,034 44,000 44,000 50,000 Historical Park Foundation of Denton County20,016 -- 17,800 Water Works Park10,008 12,000 12,000 12,000 Courthouse on the Square --- 12,000 Denton Public Art Committee --- 26,326 Music Theater of Denton --- 4,000 Contingency --- 11,510 TOTAL EXPENDITURES$934,106$1,078,755$1,076,255$1,274,886 *Estimate as of May 2006 80 Table of Contents (1) EMILY FOWLER LIBRARY FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Emily Fowler Library Revenue151,876$$156,737$142,670$ - Use of Reserves ---- TOTAL RESOURCES$151,876$156,737$142,670$ - 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Materials & Supplies28,248$$41,756$28,815$ - Maintenance & Repair510 5,000 5,000- Operations105,222 97,442 93,002- Transfers11,654 12,539 11,413- Fixed Assets5,108 - 4,440- TOTAL EXPENDITURES$150,742$156,737$142,670$ - *Estimate as of May 2006 (1) The Emily Fowler Fund is being combined with the General Fund in 2006-07. 81 Table of Contents POLICE CONFISCATION FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Seizures81,446$$100,000$117,939$95,042 Use of Reserves46,276 15,500- 99,066 TOTAL RESOURCES$127,722$115,500$117,939$194,108 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Materials & Supplies32,511$$35,500$9,438$44,600 Operations95,211 80,000 89,333 149,508 TOTAL EXPENDITURES$127,722$115,500$98,771$194,108 *Estimate as of May 2006 82 Table of Contents CITY OF DENTON BOARDS AND COMMISSIONS (City Council Appointed) City Council City Manager Civil ServiceCommunity Development CommissionAdvisory Board Economic DevelopmentHistoric Landmark Partnership BoardCommission Human Services Advisory Committee Assistant City ManagerAssistant City Manager Animal ShelterAirport Advisory Advisory BoardBoard Construction AdvisoryZoning Board of and Appeals BoardAdjustment Traffic Safety Commission Planning & Zoning Commission Parks & Recreation Board Public Utilities Board Library Board 83 Table of Contents GENERAL FUND RESOURCE SUMMARY 2006-07 2004-052005-062005-062006-07 DESCRIPTIONACTUALBUDGETESTIMATE *ADOPTED Current Year Ad Valorem17,315,788$$20,559,837$20,559,837$24,357,661 Economic Development Agreements - (91,223) (62,459) (65,000) Delinquent Ad Valorem279,194 330,000 275,000 249,331 Current Year - Penalties and Interest137,962 140,000 143,919 155,432 Prior Year - Penalties and Interest110,256 100,000 102,799 111,023 Rendition Penalties -- 10,000- Tax Collection Fees97,278 100,000 125,000 133,228 Ad Valorem Taxes$17,940,478$21,138,614$21,154,096$24,941,675 Sales Tax18,998,057$$19,398,878$19,398,878$20,396,350 Sales Tax$18,998,057$19,398,878$19,398,878$20,396,350 Franchise - Atmos Gas913,402$$1,181,172$1,200,000$1,260,000 Franchise - Charter Communications552,742 674,730 553,280 509,018 Franchise - CoServ Electric134,874 89,387 136,296 139,022 Franchise - TXU Electric51,229 84,246 84,246 85,931 Franchise - CoServ Gas53,658 42,597 79,360 83,328 Franchise - Miscellaneous Cable15,897 2,940 8,000 8,000 ROW - DISD FIBER25,000 - 25,000 25,000 Franchise - Verizon931,370 945,000 831,600 790,020 Franchise - Telecommunications152,990 130,000 123,500 117,325 (1) Franchise - DMU Water 835,554 901,986 964,154 971,229 (1) Franchise - DMU Wastewater 764,087 664,831 687,019 707,346 Franchise - Solid Waste505,857 610,000 592,806 608,458 Franchise Agreements$4,936,660$5,326,889$5,285,261$5,304,677 Mixed Beverage Tax215,872$$218,764$218,764$225,327 Bingo Tax25,466 24,970 24,970 25,469 Other Taxes$241,338$243,734$243,734$250,796 *Estimate as of May 2006 (1) Denton Municipal Utilities 84 Table of Contents GENERAL FUND RESOURCE SUMMARY 2006-07 2004-052005-062005-062006-07 DESCRIPTIONACTUALBUDGETESTIMATE *ADOPTED Community Building Rentals81,703$$113,665$98,605$139,090 Ambulance Service Fees1,381,823 1,175,000 1,300,000 1,709,400 Hazardous Materials Billing39 2,000 500 500 Fire Inspections78,550 85,000 85,000 87,975 Restaurant Inspections173,200 203,500 203,500 210,623 Swimming Pool Inspections19,690 21,000 21,000 21,735 Re-inspection Fees14,953 10,000 15,000 15,525 Electrical Inspections22,368 22,516 22,516 23,304 Plumbing Inspections57,156 61,000 61,000 63,135 (1) Overtime Inspections 7,000--- (1) Right-of-Way Inspection Fees 61,492--- (1) Public Works Inspection Fees 390,434--- Library Non-Resident Fees6,200 118,250 40,000 40,800 Recreation Center Identification Card --- 30,500 Recreational Program Fees66,603 66,055 63,855- Athletic Program Fees39,629 58,000 58,000 58,000 Charges to Bond Fund2,277,746 557,355 220,735 508,035 Engineering Print Revenue1,998 2,000 2,000 2,000 Civic Center Swimming Pool --- 47,975 Cemetery Fees13,640 10,500 10,500 10,000 Airport Fees284,436 282,025 254,349 298,799 Traffic Impact Analysis Review Fees500 3,000 2,700 4,400 Development Fees162,866 200,000 171,000 210,000 Sale of Documents2,245 1,000 750 750 Plan Review Fees161,443 190,000 190,000 196,650 Development Postage8,354 10,500 8,718 11,000 Traffic/Police Reports33,215 35,000 36,000 36,400 Street Cut Reimbursements166,763 200,000 210,000 175,000 Animal Carcass Pick-Ups5,595 6,000 2,000 6,000 Service Fees$5,519,641$3,433,366$3,077,728$3,907,596 *Estimate as of May 2006 (1) Revenue associated with the Engineering Department which has been transferred from General Fund to the Water Fund. 85 Table of Contents GENERAL FUND RESOURCE SUMMARY 2006-07 2004-052005-062005-062006-07 DESCRIPTIONACTUALBUDGETESTIMATE *ADOPTED Warrant Fees236,325$$236,000$285,000$271,226 Juvenile Case Manager Fees2,386 130,000 130,000 115,140 (1) Library Fines & Fees --- 145,000 Animal Pound Fees95,566 100,000 140,000 140,000 Animal Services Fines20,470 13,000 27,500 26,439 Auto Pound Fees33,525 136,800 94,950- Mowing Charges2,788 3,000 2,500 3,060 Police Escort & Guard Fees14,200 15,000 13,000 15,000 Civil Fines52,600 48,000 25,000 30,000 Arrest Fees135,502 136,000 160,000 140,000 Inspection Fines & Fees13,552 12,000 9,100 9,100 Fire Department Fines11,445 12,000 12,000 12,000 School Crossing Fines6,356 6,000 8,000 7,000 Denton Municipal Fines1,674,051 1,720,000 1,920,000 1,920,000 UNT Police Fines199,251 200,000 209,731 216,023 TWU Police Fines11,624 14,000 13,863 13,000 Parking Fines64,185 75,000 72,389 71,655 Uniform Traffic Fees65,203 68,000 69,629 67,000 False Alarm Fees54,530 75,000 9,000 12,300 Court Cost Service Fees186,806 195,000 195,000 198,900 Court Administration Fees1,079,113 1,054,000 950,000 931,000 Fines and Fees$3,959,478$4,248,800$4,346,662$4,343,843 *Estimate as of May 2006 (1) The Emily Fowler Fund is being combined with the General Fund in 2006-07. 86 Table of Contents GENERAL FUND RESOURCE SUMMARY 2006-07 2004-052005-062005-062006-07 DESCRIPTIONACTUALBUDGETESTIMATE *ADOPTED Food Handler Permits48,242$$71,500$71,500$74,003 Zoning Permits47,806 135,000 120,159 88,200 (1) Loading Zones 2,640 2,782-- (1) Parking Lot Permits 5,600--- Moving Permits855 400 840 414 Demolition Permits5,455 2,155 2,155 2,230 Pool, Spa, Hot Tub Permits7,050 7,204 7,204 7,456 Building Permits911,921 1,100,000 1,100,000 1,138,500 Electrical & Plumbing Licenses29,045 28,000 28,000 28,980 Curb Cut Permits1,356 1,500 1,500 1,553 Mobile Home Park Licenses10,951 12,500 12,500 12,500 Sign Permits29,825 28,000 28,000 28,980 Fence Permits20,575 20,000 16,000 20,000 Mechanical Permits16,788 14,460 14,460 14,966 Certificate of Occupancy Fees63,717 40,000 40,000 41,400 Variance Fees2,500 2,000 2,000 2,070 Landscape Fees1,562 4,000 2,000 2,000 Temporary Gas Permits2,520 3,150 3,150 3,260 Park Vendor Fees4,538 10,000 5,000 5,000 Beer & Wine Permits9,848 10,500 10,500 10,868 CPR Training705 2,000-- Tax Certificates2,640 1,515 1,500 1,500 Tax Roll Processing9,200 8,080 8,500 8,800 Licenses and Permits$1,235,339$1,504,746$1,474,968$1,492,680 *Estimate as of May 2006 (1) Revenue associated with the Engineering Department which has been transferred from General Fund to the Water Fund. 87 Table of Contents GENERAL FUND RESOURCE SUMMARY 2006-07 2004-052005-062005-062006-07 DESCRIPTIONACTUALBUDGETESTIMATE *ADOPTED Interest Income611,902$$515,000$515,000$550,000 County Contribution - Library126,501 --- County Vehicle Registration Fee68,990 85,000 85,000 86,700 County Contribution - Ambulance Service221,910 240,000 260,000 175,000 Small Cities Contribution - Ambulance95,796 53,000 106,000- DISD Contribution - School Resource Officer --- 35,400 State - Signal Reimbursement16,062 16,062 16,062 16,062 Contract-Denton Independent School District100,000 75,000 75,000 50,000 Williams Square Parking Fees14,805 15,637 15,637 15,950 Miscellaneous Revenues210,750 277,117 11,990 12,410 Recovery of Prior-Year Expenditures20,112 20,000 20,000 20,000 City Hall East Lease Revenues90,387 98,604 98,604 57,519 Library Rental Revenue4,165 4,000 6,000 6,000 Mowing Administration Fees4,560 6,000 6,000 6,120 Mowing Liens17,856 15,000 15,000 16,500 Police Phone Commissions20,296 20,000 19,400 20,100 Miscellaneous Revenues$1,624,092$1,440,420$1,249,693$1,067,761 *Estimate as of May 2006 88 Table of Contents GENERAL FUND RESOURCE SUMMARY 2006-07 2004-052005-062005-062006-07 DESCRIPTIONACTUALBUDGETESTIMATE *ADOPTED Return on Investment - Water 731,109$$789,238$843,635$849,825 Return on Investment - Wastewater 668,581 581,728 601,142 618,928 Payment in Lieu of Taxes7,914,133 7,683,342 9,309,150 9,017,957 Cost of Service Transfer - Electric Fund1,119,863 977,821 977,821 883,890 Cost of Service Transfer - Water Fund1,002,997 1,229,270 1,229,270 1,362,176 Cost of Service Transfer - Solid Waste Fund616,810 591,187 591,187 624,926 Cost of Service Transfer - Wastewater Fund904,963 603,062 603,062 612,477 Cost of Service Transfer - Motor Pool Fund21,163 23,517 23,517- Cost of Service Transfer - Fleet Management202,342 141,203 141,203 144,027 Cost of Service Transfer - Risk Retention Fund454,219 481,437 481,437- Cost of Service Transfer - Emily Fowler Fund11,654 12,236 11,413- Cost of Service Transfer - Recreation Fund83,972 103,307 98,550 116,922 Cost of Service Transfer - Aquatic Fund64,705 99,799 74,400 79,842 Cost of Service Transfer - Court Security82,478 90,000 90,000 90,000 Cost of Service Transfer - Other51,038 --- (1) Transfer - Motor Pool Replacement funds --- 1,125,304 (2) Transfer - Emily Fowler --- 67,228 Transfers$13,930,027$13,407,147$15,075,787$15,593,502 TOTAL REVENUES$68,385,110$70,142,594$71,306,807$77,298,880 Use of Fund Balance - 279,317-- TOTAL RESOURCES$68,385,110$70,421,911$71,306,807$77,298,880 *Estimate as of May 2006 (1) The Motor Pool Fund transfer includes a one-time allocation of accumulated vehicle replacement funds. (2) The Emily Fowler Fund is combined with the General Fund for FY2006-07. The transfer amount represents the projected ending Emily Fowler fund balance. 89 Table of Contents 90 Table of Contents GENERAL FUND %OF TOTAL REVENUE BY SOURCE 59% 57% 60% 54% 53% 52% 52% 51% 49%49% 50% 50% 40% 30% 47% 51% 48% 51%46% 48%50%43%41% 49% 20% 10% 0% Other RevenueTax Revenue 91 Table of Contents GENERAL FUND REVENUE BY SOURCE $80,000,000 $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $0 97-9898-9999-0000-0101-0202-0303-0404-0505-0606-07 (Act.)(Act.)(Act.)(Act.)(Act.)(Act.)(Act.)(Act.)(Est.)(Bud.) AD VALOREM TAXSALES TAXFRANCHISE AGREEMENTS OTHER TAXESSERVICE FEESFINES & FEES LICENSES & PERMITSMISCELLANEOUS REVENUESTRANSFERS 92 Table of Contents GENERAL FUND REVENUE 2006Ï07 MAJOR REVENUE SUMMARY 1. Ad Valorem Tax The 2006Ï07 total certified appraised value for the City of Denton is $5,441,228,909, which is an increase of 13.61% over the prior yearÔs certified value and 12.02% over the 2005Ï06 final value including supplements. The City Council voted to increase the ad valorem tax rate to $0.62652 per $100 valuation. Revenue from ad valorem taxes is expected to increase 17.9% or $3,787,579 from the 2005-06 estimate to FY2006-07 adopted budget. 2. Sales Tax The second largest revenue source in the General Fund is sales tax receipts. The 2006Ï07 adopted budget assumes a 2.5% increase in sales tax receipts that is based on the current year estimate plus the anticipated reserve level of $500,000. 3. Franchise Agreements Revenue from franchise agreements is budgeted to decrease $22,212, which is a 0.42% decrease over the prior yearÔs budget. The budgeted amount for 2006Ï07 is based on the services provided by companies holding franchise agreements with the City of Denton. 4. Service Fees Revenue from service-related fees is budgeted to increase $474,230 over the prior yearÔs budget. The significant increase in service fees is largely the increase in ambulance service fees, the result of the outsourcing of the EMS billing function. Other increases in service fee revenue include the addition of the Civic Center Pool to the General Fund, the implementation of a recreation center identification card program and an increase in community building rentals. 5. Fines and Fees Overall, fines and fees are budgeted to increase $95,043 over the prior yearÔs budget. This increase is driven by the transfer of library fines from the Emily Fowler fund into the General Fund in combination with the elimination of auto pound fees as a result of the outsourcing of the auto pound function. 6. Licenses and Permits Revenue from licenses and permits related to development is anticipated to decrease $12,066 over the prior yearÔs budget. The decrease is primarily due to the decrease in zoning permits. 7. Miscellaneous Revenues Miscellaneous revenue is budgeted to decrease by $372,659 over the prior year. This decrease is the result of a decrease in both the county and the small cities ambulance contributions and the loss of other miscellaneous revenues. 8. Transfers Overall, transfers to the General Fund are budgeted to increase by $2,186,355 in 2006Ï07. Most of the increase is the result of a one-time combination of the Motor Pool Fund accumulated vehicle replacement funds with the General Fund. The remainder of the increase is in administrative transfers from various utility funds. 93 Table of Contents GENERAL FUND EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 ACTUALBUDGETESTIMATE *ADOPTED COMMUNITY SERVICES PROGRAMS Building Inspections$1,159,900$1,266,414$1,266,414$1,356,598 Code Enforcement 482,631479,205479,205657,309 Library - Administration14,3451,102,0971,102,0972,202,386 Library - Emily Fowler 310,200989,055989,055908,830 Library - North Branch 2,782,6171,265,7031,265,7031,309,249 Library - South Branch 585,674587,761587,761686,969 Parks - Administration676,714757,082757,082787,673 Parks - Keep Denton Beautiful231,675245,409245,409246,042 Parks - Leisure Services1,991,3941,896,5091,896,5092,043,347 Parks - Maintenance3,941,7454,038,4584,038,4584,407,541 Planning 1,226,4541,928,9411,928,9412,083,397 Agency Contributions302,581184,562184,562180,715 $13,705,930$14,741,196$14,741,196$16,870,056 PUBLIC SAFETY PROGRAMS Animal Services$576,289$580,422$580,422$656,418 Fire Administration1,705,2781,392,4531,392,4531,582,643 Fire Operations12,107,68413,308,47313,308,47314,843,218 Fire Prevention535,421573,845573,845489,218 Municipal Court965,090976,317976,3171,016,488 Municipal Judge267,499272,528272,528287,492 Police16,885,49019,174,93419,174,93419,539,174 $33,042,751$36,278,972$36,278,972$38,414,651 TRANSPORTATION PROGRAMS Airport$551,443$521,931$521,931$585,257 Streets3,306,008 3,491,213 3,491,213 4,198,048 Traffic Operations1,122,738 1,168,718 1,168,718 1,447,338 Street Lighting799,920795,000795,000880,895 (1) Engineering 3,174,686--- $8,954,795$5,976,862$5,976,862$7,111,538 DOWNTOWN PROGRAMS Downtown Development$267,494$214,620$214,620$215,514 Economic Development389,693347,456347,456328,070 $657,187$562,076$562,076$543,584 (1) The Engineering Department has been transferred from General Fund to the Water Fund. *Estimate as of May 2006 94 Table of Contents GENERAL FUND EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 ACTUALBUDGETESTIMATE *ADOPTED ADMINISTRATIVE PROGRAMS Accounting$1,135,780$1,268,436$1,268,436$1,168,220 Budget and Finance Admin.689,871807,854807,854722,023 Cable Television115,303115,455115,455104,834 City Manager's Office1,029,462916,216916,216916,444 Facilities Management2,379,3672,504,3152,504,3152,658,297 Human Resources1,207,7121,084,1061,084,1061,059,267 Internal Audit135,714101,241101,241102,217 Legal Administration1,124,8701,097,5551,097,5551,104,029 Public Information Office511,846395,710395,710489,017 Risk Management408,915462,714462,714- Tax204,521213,900213,900217,242 Treasury400,605362,542362,542364,522 Miscellaneous2,377,8293,532,7613,385,0015,053,255 $11,721,795$12,862,805$12,715,045$13,959,367 TOTAL EXPENDITURES$68,082,458$70,421,911$70,274,151$76,899,196 *Estimate as of May 2006 95 Table of Contents GENERAL FUND EXPENDITURES BY CLASSIFICATION 2006-07 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services48,889,205$$48,998,560$48,998,560$53,177,631 Materials & Supplies1,295,323 1,411,484 1,411,484 1,885,511 Maintenance & Repair1,959,483 2,199,598 2,199,598 3,995,025 Insurance998,983 1,008,758 1,008,758 730,977 Miscellaneous569,065 408,312 408,312 433,902 Operations8,572,687 10,815,399 10,667,639 10,385,606 Transfers5,455,754 5,264,407 5,264,407 5,173,684 Fixed Assets341,958 315,393 315,393 1,116,860 TOTAL EXPENDITURES$68,082,458$70,421,911$70,274,151$76,899,196 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 55.50 50.00 50.00 50.00 Office/Clerical81.75 73.75 72.75 72.75 Technical/Paraprofessional152.50 127.00 127.00 133.00 Professional96.50 76.50 77.50 73.50 Management/Supervision54.00 47.00 47.00 44.00 Sworn Public Safety287.00 293.00 295.00 300.00 Temporary/Seasonal19.45 18.50 18.50 21.58 TOTAL PERSONNEL 746.70 685.75 687.75 694.83 *Estimate as of May 2006 96 Table of Contents GENERAL FUND RESOURCES & EXPENDITURES RESOURCES $77,298,880 Licenses and Miscellaneous Return on PermitsRevenue Fines and Fees Investment 2.2%2.2% 5.8% 2.0% Service Fees Payment in Lieu of 4.8% Taxes 11.0% Other Taxes 0.4% Transfers 6.2% Franchise Agreements 7.6% Sales Tax Ad Valorem Taxes 27.6% 30.2% EXPENDITURES $76,899,196 Fixed Assets 1.3% Transfers 6.8% Operations 13.5% Miscellaneous 0.6% Insurance 1.0% Maintenance & Personal Services Repair 69.1% 5.2% Materials & Supplies 2.5% 97 Table of Contents GENERAL FUND POSITION SUMMARY 2006-07 2004-052005-062005-062006-07 ACTUALBUDGETESTIMATE *ADOPTED COMMUNITY SERVICES PROGRAMS Building Inspections 17.0017.0017.0017.00 Code Enforcement 7.007.007.009.00 Library - Administration - 11.00 11.00 12.00 Library - Emily Fowler Central 10.00 13.00 13.00 12.00 Library - North Branch 34.50 16.50 16.50 16.50 Library - South Branch 8.00 9.00 9.00 9.00 Parks - Administration8.00 8.00 8.00 8.00 Parks - Keep Denton Beautiful3.00 3.00 3.00 3.00 Parks - Leisure Services29.11 26.41 26.41 29.49 Parks - Maintenance51.36 44.36 44.36 44.36 Planning 15.00 17.00 17.00 17.00 182.97 172.27 172.27 177.35 PUBLIC SAFETY PROGRAMS Animal Services8.00 8.00 8.00 8.00 Fire Administration11.00 8.00 8.00 8.00 Fire Operations143.00 146.00 148.00 148.00 Fire Prevention6.25 6.25 6.25 6.25 Municipal Court14.25 14.25 14.25 14.25 Municipal Judge3.00 2.25 2.25 2.25 Police198.23 206.23 205.23 212.23 383.73 390.98 391.98 398.98 TRANSPORTATION PROGRAMS Airport4.50 4.00 4.00 4.00 Streets29.00 27.00 27.00 27.00 Traffic Operations9.00 10.00 10.00 11.00 Engineering39.00--- 81.50 41.00 41.00 42.00 98 Table of Contents GENERAL FUND POSITION SUMMARY 2006-07 2004-052005-062005-062006-07 ACTUALBUDGETESTIMATE *ADOPTED DOWNTOWN PROGRAMS Economic Development4.00 3.00 3.00 3.00 Downtown Development3.00 2.00 2.00 2.00 7.00 5.00 5.00 5.00 ADMINISTRATIVE PROGRAMS Accounting17.00 15.00 15.00 14.00 Budget and Finance Admin.7.007.007.007.00 Cable Television2.00 1.00 1.00 1.00 City Manager's Office8.00 6.50 6.50 6.50 Facilities Management15.00 13.00 13.00 13.00 Human Resources15.0012.0012.0012.00 Internal Audit1.50 1.00 1.00 1.00 Legal Administration10.00 7.50 7.50 7.50 Public Information Office5.00 3.00 3.00 4.00 Tax2.00 2.00 2.00 2.00 Treasury4.00 3.50 3.50 3.50 Risk Management5.00 5.00 5.00- 91.50 76.50 76.50 71.50 TOTAL 746.70 685.75 686.75 694.83 *Estimate as of May 2005 99 Table of Contents CITY OF DENTON GENERAL FUND ORGANIZATIONAL CHART Citizens City Council City Manager Community Services ProgramsPublic Safety ProgramsTransportation ProgramsDowntown ProgramsAdministrative Programs Building InspectionsAnimal ServicesAirportEconomic DevelopmentAccounting Code EnforcementFire AdministrationStreetsDowntown DevelopmentBudget and Finance Administration Library - AdministrationFire OperationsTraffic OperationsCable Television Library - Emily FowlerFire PreventionStreet LightingCity Manager's Office Library - North BranchMunicipal CourtFacilities Management Library - South BranchMunicipal JudgeHuman Resources Parks - AdministrationPoliceInternal Audit Parks - Keep Denton BeautifulLegal Administration Parks - Leisure ServicesPublic Information Office Parks - MaintenanceRisk Management PlanningTax Treasury 100 Table of Contents CITY OF DENTON COMMUNITY SERVICES Citizens City Council City Manager Public Safety ProgramsTransportation ProgramsDowntown ProgramsAdministrative Programs Community Services Programs Building Inspections Code Enforcement Library - Administration Library - Emily Fowler Library - North Branch Library - South Branch Parks - Administration Parks - Keep Denton Beautiful Parks - Leisure Services Parks - Maintenance Planning 101 Table of Contents COMMUNITY SERVICES SUMMARY BY CATEGORY 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Temporary Gas Permits$2,520$3,150$3,150$3,260 Food Handler Permits48,24271,50071,50074,003 Moving Permits855400840414 Demolition Permits5,4552,1552,1552,230 Pool, Spa, Hot Tub Permits7,0507,2047,2047,456 Building Permits911,9211,100,0001,100,0001,138,500 Electrical and Plumbing Licenses29,04528,00028,00028,980 Curb Cut Permits1,3561,5001,5001,553 Mobile Home Park Licenses10,95112,50012,50012,500 Sign Permits29,82528,00028,00028,980 Fence Permits20,57520,00016,00020,000 Mechanical Permits16,78814,46014,46014,966 Certificates of Occupancy Fees63,71740,00040,00041,400 Variance Filing Fees2,5002,0002,0002,070 Landscape Fees1,5624,0002,0002,000 Beer and Wine Permits9,84810,50010,50010,868 Restaurant Inspections173,200203,500203,500210,623 Swimming Pool Inspections19,69021,00021,00021,735 Re-Inspection Fees14,95310,00015,00015,525 Electrical Inspections22,36822,51622,51623,304 Plumbing Inspections57,15661,00061,00063,135 Plans Review Fees161,443190,000190,000196,650 Mowing Liens17,85615,00015,00016,500 Mowing Administration Fees4,5606,0006,0006,120 Mowing Fines2,7883,0002,5003,060 Library Fines & Fees ---145,000 County Contribution - Library611,902--- Library Non-Resident Fees390,434118,25040,00040,800 Library Rental Revenue90,3874,0006,0006,000 Community Building Rentals81,703113,66598,605139,090 Recreation Center ID Card---30,500 Recreational Program Fees66,60366,05563,855- Athletic Program Fees39,62958,00058,00058,000 Park Vendor Fees4,53810,0005,0005,000 Cemetery Fees13,64010,50010,50010,000 Zoning Permits47,806135,000120,15988,200 Development Fees162,866200,000171,000210,000 Development Postage8,35410,5008,71811,000 Sale of Documents2,2451,000750750 General Resources10,549,59912,136,84112,282,28414,179,884 TOTAL RESOURCES$13,705,930$14,741,196$14,741,196$16,870,056 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services$9,233,973$10,012,620$10,012,620$10,520,724 Materials & Supplies475,187485,742485,742623,053 Maintenance & Repair259,307385,156385,156746,602 Insurance272,080240,387240,387145,832 Miscellaneous228,300121,250121,250122,587 Operations1,726,3272,154,8482,154,8482,600,215 Transfers1,184,5061,048,1201,048,1201,015,803 Fixed Assets326,250293,073293,0731,095,240 TOTAL EXPENDITURES$13,705,930$14,741,196$14,741,196$16,870,056 *Estimate as of May 2006 102 Table of Contents COMMUNITY SERVICES SUMMARY BY DIVISION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Building Inspections1,611,020$$1,853,385$1,852,825$1,920,152 Code Enforcement 25,204 24,000 23,500 25,680 Library - Administration --- 145,000 Library - Emily Fowler ---- Library - North Branch 1,092,723 122,250 46,000 46,800 Library - South Branch ---- Parks - Administration ---- Parks - Keep Denton Beautiful ---- Parks - Leisure Services192,473 247,720 225,460 232,590 Parks - Maintenance13,640 10,500 10,500 10,000 Planning 221,271 346,500 300,627 309,950 Agency Contributions ---- General Resources10,549,599 12,136,841 12,282,284 14,179,884 TOTAL RESOURCES$13,705,930$14,741,196$14,741,196$16,870,056 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Building Inspections1,159,900$$1,266,414$1,266,414$1,356,598 Code Enforcement 482,631 479,205 479,205 657,309 Library - Administration14,345 1,102,097 1,102,097 2,202,386 Library - Emily Fowler 310,200 989,055 989,055 908,830 Library - North Branch 2,782,617 1,265,703 1,265,703 1,309,249 Library - South Branch 585,674 587,761 587,761 686,969 Parks - Administration676,714 757,082 757,082 787,673 Parks - Keep Denton Beautiful231,675 245,409 245,409 246,042 Parks - Leisure Services1,991,394 1,896,509 1,896,509 2,043,347 Parks - Maintenance3,941,745 4,038,458 4,038,458 4,407,541 Planning 1,226,454 1,928,941 1,928,941 2,083,397 Agency Contributions302,581 184,562 184,562 180,715 TOTAL EXPENDITURES$13,705,930$14,741,196$14,741,196$16,870,056 *Estimate as of May 2006 103 Table of Contents COMMUNITY SERVICES BUILDING INSPECTIONS PROGRAM DESCRIPTION The Building Inspections Division reviews construction documents for compliance with adopted codes and ordinances, issues permits for construction or alteration of structures, and inspects construction projects to ensure compliance with adopted codes and ordinances. The division also inspects food establishments for compliance with adopted regulations, issues food establishment workers cards, and inspects public swimming pools. The division responds to citizen complaints concerning construction projects and minimal housing standards, as well as stagnant water and substandard buildings. MAJOR DIVISION GOALS 1. Track the effectiveness of the new universal permit application. 2. Adopt International Property Maintenance Code. 3. Develop and adopt departmental standard operating procedures. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue to improve customer service. 2. Each inspector / permit tech will obtain at least one additional certification. 3. Implement sub-standard enhancement program. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Perform requested inspection the same day 100%100%100%100% 2. Perform residential plan reviews within 5 days 85%100%78%100% 3. Perform commercial plan reviews within 10 days 90%100%92%100% 4. Complete routine building / health inspections 100%100%100%100% 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Certificate of Occupancy inspections performed within 24 hours of application or as requested 100%100%100%100% 2. Inspectors to inspection requests 1:151:151:151:15 3. Complete assigned inspections 100%100%100%100% 4. Complete plan review within 88%85%95%100% allotted time 104 Table of Contents COMMUNITY SERVICES BUILDING INSPECTIONS 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Temporary Gas Permits$2,520$3,150$3,150$3,260 Food Handler Permits48,24271,50071,50074,003 Moving Permits855400840414 Demolition Permits5,4552,1552,1552,230 Pool, Spa, Hot Tub Permits7,0507,2047,2047,456 Building Permits911,9211,100,0001,100,0001,138,500 Electrical and Plumbing Licenses29,04528,00028,00028,980 Curb Cut Permits1,3561,5001,5001,553 Mobile Home Park Licenses10,95112,50012,50012,500 Sign Permits29,82528,00028,00028,980 Fence Permits20,57520,00016,00020,000 Mechanical Permits16,78814,46014,46014,966 Certificates of Occupancy Fees63,71740,00040,00041,400 Variance Filing Fees2,5002,0002,0002,070 Landscape Fees1,5624,0002,0002,000 Beer and Wine Permits9,84810,50010,50010,868 Restaurant Inspections173,200203,500203,500210,623 Swimming Pool Inspections19,69021,00021,00021,735 Re-Inspection Fees14,95310,00015,00015,525 Electrical Inspections22,36822,51622,51623,304 Plumbing Inspections57,15661,00061,00063,135 Plans Review Fees161,443190,000190,000196,650 General Resources(451,120)(586,971)(586,411)(563,554) TOTAL RESOURCES$1,159,900$1,266,414$1,266,414$1,356,598 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services$893,547$1,014,684$1,014,684$1,118,802 Materials & Supplies23,79835,11635,11635,860 Maintenance & Repair11,81115,10015,10015,100 Insurance21,92818,90018,90012,836 Operations96,70482,78382,78378,638 Transfers112,11299,83199,83195,362 TOTAL EXPENDITURES$1,159,900$1,266,414$1,266,414$1,356,598 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance---- Office/Clerical3.002.002.002.00 Technical/Paraprofessional11.0012.0012.0012.00 Professional2.002.002.002.00 Management/Supervision1.001.001.001.00 Temporary/Seasonal---- TOTAL PERSONNEL 17.0017.0017.0017.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 105 Table of Contents COMMUNITY SERVICES CODE ENFORCEMENT PROGRAM DESCRIPTION The mission of the Code Enforcement Division is to positively impact the quality of life throughout the community. Code Enforcement is committed to forming practical partnerships with the citizenry, which includes a mutual goal-setting process aimed at addressing public health, physical decay, and environmental issues through the provision of education and information to the public and the enforcement of nuisance ordinances, thereby providing a safer environment for all citizens. MAJOR DIVISION GOALS 1. Increase community awareness of code and environmental regulations. 2. Continue cooperative working relationships with other City departments. 3. Continue to provide prompt and consistent enforcement of regulations. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Perform a comprehensive review of current ordinances and revise as needed, consistent with revisions in state law. 2. Develop new employee training program. 3. Develop and implement a strategy to effectively collet monies on outstanding liens. 4. Develop and implement strategies to effectively address substandard structures/demolitions and multifamily and single-family maintenance inspections. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 5,1365,7685,747 1. Notices issued 4,261 2. Violations researched/worked N/AN/AN/A7,183 3. Citations issued 531275515721 4. Cases to docket hearing N/AN/A175300 5. Court cases tried N/AN/A46 6. Neighborhood meetings attended 25303035 7. Community events attended N/AN/AN/A6 8. Code Rangers recruited N/AN/A1025 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Investigations closed by 72%75%65%0% voluntary compliance 2. Investigations closed by 25%35%0% enforcement action 25% 3. Violations abated with first notice N/AN/A50% (7 days) N/A 4. Violations abated during 7 day extension period N/AN/AN/A10% 5. Violations abated after citation issued (8-29 days) N/AN/AN/A30% 6. Violations abated after court proceeding (30-45 days) N/AN/AN/A10% 7. Improved property condition N/AN/AN/A25% 106 Table of Contents COMMUNITY SERVICES CODE ENFORCEMENT 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Mowing Liens17,856$$15,000$15,000$16,500 Mowing Administration Fees4,560 6,000 6,000 6,120 Mowing Fines2,788 3,000 2,500 3,060 General Resources457,427 455,205 455,705 631,629 TOTAL RESOURCES$482,631$479,205$479,205$657,309 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services360,973$$376,917$376,917$459,004 Materials & Supplies14,549 11,046 11,046 15,724 Maintenance & Repair --- 93,750 Insurance7,576 6,184 6,184 4,604 Miscellaneous ---- Operations59,241 54,760 54,760 51,685 Transfers40,292 30,298 30,298 32,542 Fixed Assets ---- TOTAL EXPENDITURES$482,631$479,205$479,205$657,309 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional6.00 6.00 6.00 8.00 Professional ---- Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL 7.00 7.00 7.00 9.00 MAJOR BUDGET CHANGES The 2006-07 budget reflects the addition of 2 FTEs. *Estimate as of May 2006 107 Table of Contents COMMUNITY SERVICES LIBRARY - ADMINISTRATION PROGRAM DESCRIPTION ÑThe Denton Public Library enriches and advances the community by providing quality materials and services of informational, educational, leisure and cultural value.Ò The Administration Division supports this mission through its branch operation and services, automated integrated library system and current technologies, technical processing, collection development, and management of both print and electronic resources by utilizing the library systemÔs strategic plan. MAJOR DIVISION GOALS 1. Plan, implement, and monitor branch library programs and promote library services within the community. 2. Order, receive, catalog, process and distribute all materials acquired by the library system for use in its collections. 3. Coordinate the development of a balanced collection of library materials, both print and electronic and in multiple formats, relative to the needs of the community. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue cost analysis study of branch operations and services. 2. Implement South Branch Library expansion CIP project as dictated by 2005 Bond Election. 3. Order an estimated 35,262 titles, catalog an estimated 37,596 titles and process an estimated 45,000 items within six months of receipt, memorial and high demand items within one week. 4. Purchase popular materials, both fiction and non-fiction, genealogy, local and Texas history materials, reference materials in multiple formats recommended in professional review journals, suggested by library customers, and listed in public library and fiction catalogs within budget restrictions. 5. Develop a marketing plan for the library system. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Library Board meetings packets 101112 prepared 11 2. Number of titles ordered 9,9587,50011,75435,362 3. Number of titles cataloged 9,4598,00012,53237,596 4. Number of items processed 29,49229,00022,71945,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Annual master plan objectives completed by target dates 80%85%85%85% 2. Staff to Ratio of materials 1:9,9581:7,5001:7,9002:35,262 ordered 3. Staff to Ratio of materials 2:8,0002:8,0002:37,596 cataloged 1.5:9,459 4. Staff to Ratio of materials processed 2:29,4922:29,0002:23,8842:45,000 108 Table of Contents COMMUNITY SERVICES LIBRARY - ADMINISTRATION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Library Fines & Fees $ -$ -$ -$145,000 County Contribution - Library ---- Library Non-Resident Fees - 118,250 40,000 40,800 Library Rental Revenue - 4,000 6,000 6,000 General Resources14,345 979,847 1,056,097 2,010,586 TOTAL RESOURCES$14,345$1,102,097$1,102,097$2,202,386 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services14,345$$709,325$709,325$820,239 Materials & Supplies - 39,055 39,055 61,375 Maintenance & Repair - 56,199 56,199 65,026 Insurance --- 6,552 Operations - 4,445 4,445 118,390 Transfers --- 35,564 Fixed Assets - 293,073 293,073 1,095,240 TOTAL EXPENDITURES$14,345$1,102,097$1,102,097$2,202,386 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical - 7.00 7.00 7.00 Technical/Paraprofessional ---- Professional - 3.00 3.00 3.00 Management/Supervision - 1.00 1.00 2.00 Temporary/Seasonal ---- TOTAL PERSONNEL- 11.00 11.00 12.00 MAJOR BUDGET CHANGES The 2006-07 budget reflects the transfer of 1 FTE from the Emily Fowler Library. Increase in funding for library materials to increase from 1.67 books per capita to 2 books per capita. *Estimate as of May 2006 109 Table of Contents COMMUNITY SERVICES LIBRARY Ï EMILY FOWLER PROGRAM DESCRIPTION The Emily Fowler Central Library is responsible for central branch operation and services, implementing and monitoring library programs, and promoting library services within the community. The Central Library maintains and coordinates the development of a balanced collection of library materials relative to the needs of the community. The Emily Fowler Central Library houses the administration offices of the library system and the genealogy, local history, and Texas collections. MAJOR DIVISION GOALS 1. Provide a balanced collection of circulating fiction, non-fiction, and reference materials for customers of all ages. 2. Provide quality programming for customers of all ages. 3. Provide to the community friendly and professional service, multiple formats, and current technologies to assist them with their lifelong learning, educational, and recreational needs. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Purchase popular fiction and non-fiction, reference, genealogy, local, and Texas history materials, both print and electronic, recommended in professional review journals, suggested by library customers, and listed in the public library nonfiction and fiction catalogs within budget restrictions. 2. Maintain the collections in proper order and repair, returning materials to the shelves within two days. 3. Purchase materials in multiple formats to support the communityÔs lifelong learning, educational, and recreational needs. 4. Design, promote, schedule, and perform a minimum of two programs each week for children and adults. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Library visits 37,406200,000107,843118,627 2. Materials circulated 43,223350,000122,863135,149 3. Programs presented 23325327364 4. Internet users 10,90940,00038,40143,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Staff to customers assisted 1:5,3441:10,7691:15,4061:16,947 2. Library visits per capita 0.351.881.021.12 3. Staff to materials circulated 1:8,6451:70,0001:24,5731:27,030 110 Table of Contents COMMUNITY SERVICES LIBRARY - EMILY FOWLER 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources310,200$$989,055$989,055$908,830 TOTAL RESOURCES$310,200$989,055$989,055$908,830 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services27,167$$719,298$719,298$632,044 Materials & Supplies63,654 11,895 11,895 11,500 Maintenance & Repair18,156 890 890 1,885 Insurance - 13,215 13,215 11,379 Miscellaneous ---- Operations19,885 76,488 76,488 91,380 Transfers - 167,269 167,269 160,642 Fixed Assets181,338 --- TOTAL EXPENDITURES$310,200$989,055$989,055$908,830 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical4.00 7.00 7.00 7.00 Technical/Paraprofessional ---- Professional5.00 5.00 5.00 5.00 Management/Supervision1.00 1.00 1.00- Temporary/Seasonal ---- TOTAL PERSONNEL 10.00 13.00 13.00 12.00 MAJOR BUDGET CHANGES The 2006-07 budget reflects the transfer of 1 FTE to Library Administration. *Estimate as of May 2006 111 Table of Contents COMMUNITY SERVICES LIBRARY - NORTH BRANCH PROGRAM DESCRIPTION The North Branch Library is responsible for branch operation and services by implementing and monitoring library programs and promoting library services within the community. This division maintains and coordinates the development of a balanced collection of library materials relative to the needs of the community. The library systemÔs Technical Services Division is also housed at the North Branch Library. MAJOR DIVISION GOALS 1. Provide a balanced collection of circulating fiction, non-fiction and reference materials for customers of all ages. 2. Provide quality programming for customers of all ages. 3. Provide to the community friendly and professional service, multiple formats, and current technologies to assist them with their lifelong learning, educational, and recreational needs. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Purchase popular fiction, non-fiction and reference materials recommended in professional review journals, suggested by library customers, and listed in the public library and fiction catalogs within budget restrictions. 2. Maintain the collections in proper order and repair, returning materials to the shelves within two days. 3. Purchase materials in multiple formats to support the communityÔs lifelong learning, educational, and recreational needs. 4. Design, promote, schedule, and perform a minimum of seven programs each week for children and adults. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 300,000220,000250,000 1. Library visits 285,922 2. Materials circulated 444,359540,000350,000350,000 3. Programs presented 1,063950850900 4. Internet users 51,13895,00087,00087,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Staff to customers assisted 1:7,4891:7,6921:3,8091:4,000 2. Library visits per capita 2.692.822.072.10 3. Staff to materials circulated 1:42,3371:90,0001:33,3331:35,000 112 Table of Contents COMMUNITY SERVICES LIBRARY - NORTH BRANCH 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED County Contribution - Library611,902$$ -$ -$ - Library Non-Resident Fees390,434 --- Library Rental Revenue90,387 --- General Resources1,689,894 1,265,703 1,265,703 1,309,249 TOTAL RESOURCES$2,782,617$1,265,703$1,265,703$1,309,249 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services1,930,445$$864,010$864,010$867,867 Materials & Supplies44,183 26,573 26,573 31,103 Maintenance & Repair11,718 1,500 1,500 7,500 Insurance67,346 35,752 35,752 15,323 Miscellaneous ---- Operations147,773 114,224 114,224 129,025 Transfers466,886 223,644 223,644 258,431 Fixed Assets114,266 --- TOTAL EXPENDITURES$2,782,617$1,265,703$1,265,703$1,309,249 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical24.50 10.50 10.50 10.50 Technical/Paraprofessional - 1.00 1.00 1.00 Professional7.00 4.00 4.00 4.00 Management/Supervision3.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 34.50 16.50 16.50 16.50 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 113 Table of Contents COMMUNITY SERVICES LIBRARY - SOUTH BRANCH PROGRAM DESCRIPTION The South Branch Library is responsible for branch operation and services by implementing and monitoring library programs and promoting library services within the community. This division also maintains and coordinates the development of a balanced collection of library materials relative to the needs of the community. MAJOR DIVISION GOALS 1. Provide a balanced collection of circulating fiction and non-fiction materials for customers of all ages. 2. Provide quality programming for customers of all ages. 3. Provide to the community friendly and professional service, multiple formats, and current technologies to assist them with their lifelong learning, educational, and recreational needs. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Purchase popular materials recommended in professional review journals, suggested by library customers, and listed in the public library and fiction catalogs within budget restrictions. 2. Maintain the collection in proper order and repair, returning materials to the shelf within two days. 3. Purchase material in multiple formats to support the communityÔs lifelong learning, educational, and recreational needs. 4. Design, promote, schedule, and perform a minimum of two programs each week for children and adults. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Library visits 153,281140,000123,540125,000 2. Materials circulated 287,295300,000231,636250,000 3. Programs presented 310315504520 4. Internet users 23,31921,00020,56122,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Staff to customers assisted 1:11,7211:13,3331:3,2661:3,555 2. Library visits per capita 1.431.311.161.17 3. Staff to materials circulated 1:35,9111:33,3331:25,7371:27,777 114 Table of Contents COMMUNITY SERVICES LIBRARY - SOUTH BRANCH 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources585,674$$587,761$587,761$686,969 TOTAL RESOURCES$585,674$587,761$587,761$686,969 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services461,587$$479,674$479,674$486,470 Materials & Supplies5,763 7,495 7,495 42,936 Maintenance & Repair4,060 5,606 5,606 6,190 Insurance12,695 12,547 12,547 8,976 Miscellaneous ---- Operations37,272 35,621 35,621 67,237 Transfers64,297 46,818 46,818 75,160 Fixed Assets ---- TOTAL EXPENDITURES$585,674$587,761$587,761$686,969 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical5.00 5.00 5.00 5.00 Technical/Paraprofessional ---- Professional3.00 3.00 3.00 3.00 Management/Supervision - 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 8.00 9.00 9.00 9.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 115 Table of Contents COMMUNITY SERVICES PARKS - ADMINISTRATION PROGRAM DESCRIPTION The mission of the Parks and Recreation Department is Ñenriching lives and building community through the stewardship of public parks, open space, and diverse recreational opportunities that foster life-long wellness, creativity and learning.Ò The Administration division supports this mission through strategic planning, capital improvements planning and design, budgeting, and purchasing. MAJOR DIVISION GOALS 1. Involve citizens, organizations, volunteers, and businesses in the planning and provision of parks and recreational services. 2. Plan, design, and implement all scheduled Capital Improvement Program (CIP) projects, in accordance with service and funding objectives. 3. Develop and implement an Annual Action Plan in accordance with the 2006 Strategic Plan. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Implement CIP projects as dictated by the approved 2005 bond program. 2. Implement Public Art Policy. 3. In cooperation with the Steering Committee, begin development and programming at the Clear Creek Natural Heritage Area. 4. Work with the Parks Foundation to identify long-term funding for summer camps. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Park Board meetings packets prepared 10101010 2. City Council items prepared 47607075 3. Meetings with stakeholder 205210220215 groups 4. Submitted grant applications for park development with applicable governmental and private entities 1133 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Annual Action Plan objectives 85%87%90%90% completed by target dates 116 Table of Contents COMMUNITY SERVICES PARKS - ADMINISTRATION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources676,714$$757,082$757,082$787,673 TOTAL RESOURCES$676,714$757,082$757,082$787,673 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services524,844$$599,511$599,511$642,631 Materials & Supplies30,750 34,160 34,160 37,014 Maintenance & Repair --- 40,000 Insurance26,938 37,560 37,560 10,464 Miscellaneous123 250 250 353 Operations26,721 34,479 34,479 25,343 Transfers67,338 51,122 51,122 31,868 Fixed Assets ---- TOTAL EXPENDITURES$676,714$757,082$757,082$787,673 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical3.00 3.00 3.00 3.00 Technical/Paraprofessional ---- Professional1.00 1.00 1.00 1.00 Management/Supervision4.00 4.00 4.00 4.00 Temporary/Seasonal ---- TOTAL PERSONNEL 8.00 8.00 8.00 8.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 117 Table of Contents COMMUNITY SERVICES PARKS - KEEP DENTON BEAUTIFUL PROGRAM DESCRIPTION The mission of Keep Denton Beautiful (KDB) is Ñto empower the community to create a cleaner, more beautiful Denton through volunteerism and education.Ò The KDB office supports the mission of the non-profit KDB Board by focusing on three areas as required by our national and state affiliates. They are: litter reduction strategies, beautification and community improvement, and efforts to decrease the impact of solid waste (litter, illegal dumping, household hazardous waste, recyclables) on the community. MAJOR DIVISION GOALS 1. Involve citizens, organizations, volunteers, and businesses in the planning and implementation of projects, programs, and events to further the organizational mission. 2. Plan, design, and implement all programs, projects, and events in the annual action plan. 3. Continue to develop funding strategies to support the annual action plan. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Work with Texas Department of Transportation (TxDOT) to implement US 77 median landscape project utilizing Green Ribbon funds. 2. Develop and implement program goals and objectives for the Neighborhood Services program. 3. Launch a major anti-littering educational campaign. 4. Increase number of native landscapes in cooperation with private property owners, i.e. churches, businesses, neighborhood associations, etc. 5. Develop a standardized volunteer recruitment, orientation and training program. 6. Increase the number of community education presentations. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Litter reduction activities 10101010 2. Beautification and community improvement 8101010 3. Solid waste impact mitigation 3444 4. Events organized 11101010 5. Grants written/awarded 1:11:12:21:1 6. Volunteer hours 22,50023,00023,00023,000 7. Monetary sponsorships 34201820 8. In-kind sponsorships 35232020 9. Public education 15251025 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Annual Action Plan objectives completed by target dates 90%90%90%90% 2. Staff hours to volunteer hours remain at or above a 1:3 ratio 1:41:41:41:4 3. Annual budget dollars to KDB affiliate dollars remain at or 1:31:31:3 above a 1:1.5 ratio 1:2 118 Table of Contents COMMUNITY SERVICES PARKS - KEEP DENTON BEAUTIFUL 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources231,675$$245,409$245,409$246,042 TOTAL RESOURCES$231,675$245,409$245,409$246,042 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services186,418$$204,243$204,243$204,897 Materials & Supplies3,030 4,582 4,582 11,964 Maintenance & Repair - 150 150 275 Insurance1,887 2,240 2,240 1,788 Miscellaneous ---- Operations16,392 13,929 13,929 16,356 Transfers23,948 20,265 20,265 10,762 Fixed Assets ---- TOTAL EXPENDITURES$231,675$245,409$245,409$246,042 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional ---- Professional2.00 2.00 2.00 2.00 Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL 3.00 3.00 3.00 3.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 119 Table of Contents COMMUNITY SERVICES PARKS - LEISURE SERVICES PROGRAM DESCRIPTION The Parks Leisure Services Division enriches lives by providing staff, facilities, and resources for a variety of leisure activities, programs, and opportunities in both structured and unstructured settings. These services are available to a broad demographic segment of the population. The division operates three community recreation centers, the senior center, the tennis center, the municipal pool, the American Legion Building and Annex, the Civic Center and SkateWorks Park. Supervision is provided at three recreation centers for the After School Action Site program and the Middle School Program, along with therapeutic recreation services through an inclusion program in the Action Sites and in a summer camp. MAJOR DIVISION 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 DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 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., Kids Rock, Teens Rule, Kings Kids Day Kamp, Owsley Summer Playground, etc.) in collaboration with area agencies and organizations. 3. Expand businesses through greater emphasis on benefits approach and meeting unmet demand. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Program locations 9 999 2. Activities offered 2,448 2,0002,0452,000 3. Activities implemented 2,186 1,9302,0002,000 4. Attendance 952,866 980,000950,000995,000 5. Registrants 39,417 45,00040,00042,000 6. Extended hours of operation 1,573 2,2001,7001,700 7. Co-sponsored activities 367 580425450 8. Rentals 482 700500500 9. Volunteer hours 37,500 39,00037,50038,000 10. Citizen advisory meetings 54 946672 11. Citizen advisory boards 9 111111 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Average daily attendance 4,2184,6004,5004,500 2. Activities implemented 89%96%92%92% 3. Average percent of budget supported by revenue 10%10%10%10% 4. Average facility use per hour 625600600600 120 Table of Contents COMMUNITY SERVICES PARKS - LEISURE SERVICES 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Community Building Rentals81,703$$113,665$98,605$139,090 Recreation Center ID Card --- 30,500 Recreational Program Fees66,603 66,055 63,855- Athletic Program Fees39,629 58,000 58,000 58,000 Park Vendor Fees4,538 10,000 5,000 5,000 General Resources1,798,921 1,648,789 1,671,049 1,810,757 TOTAL RESOURCES$1,991,394$1,896,509$1,896,509$2,043,347 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services1,349,546$$1,277,757$1,277,757$1,357,362 Materials & Supplies69,853 81,470 81,470 131,007 Maintenance & Repair3,284 4,370 4,370 10,870 Insurance37,388 35,809 35,809 27,692 Miscellaneous ---- Operations303,166 312,651 312,651 392,990 Transfers228,157 184,452 184,452 123,426 Fixed Assets ---- TOTAL EXPENDITURES$1,991,394$1,896,509$1,896,509$2,043,347 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional4.00 4.00 4.00 4.00 Professional9.00 7.00 7.00 7.00 Management/Supervision9.00 7.00 7.00 7.00 Temporary/Seasonal7.11 8.41 8.41 11.49 TOTAL PERSONNEL 29.11 26.41 26.41 29.49 MAJOR BUDGET CHANGES The 2006-07 budget reflects the addition of 2.23 FTEs from Recreation Fund and 0.85 FTEs added for the Owlsey and Kings Kids Day Kamp. *Estimate as of May 2006 121 Table of Contents COMMUNITY SERVICES PARKS - MAINTENANCE PROGRAM DESCRIPTION The Park Maintenance Division is responsible for providing maintenance, development and service availability for all of the CityÔs parks and recreation facilities, including athletic fields, Denton Branch Rail Trail, public grounds, street medians, boulevards, cemeteries, landscaped beds, and nursery operations, as well as other City-owned properties at the First State Bank parking lot, Service Center, Airport, and selected greenbelts. These areas are maintained to enrich the quality of life and provide open space for leisure activities. MAJOR DIVISION GOALS 1. Initiate, cultivate, and maintain effective partnerships with other departments, agencies, organizations, and citizens to provide quality service to the City. 2. Provide ongoing maintenance and operation of the City of Denton park system and provide beautiful parks and opportunities for personal growth and enrichment through leisure activities. 3. Provide additional maintenance and operation to new facilities that result from the Capital Improvement Program (CIP), grants, and ordinance-mandated improvements. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Implement construction and maintenance of funded CIP projects. 2. Continue to develop strategies related to pesticide program; monitor cost and effectiveness of program. 3. Develop and implement strategies that promote collaborative efforts and improve services. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1,271.691,268.021,268.68 1. Park Acreage Inventory 1,222.30 a. Acreage maintained at Class A 152.36152.36152.36152.36 b. Acreage maintained at ClassB360.06376.45399.45399.45 c. Acreage maintained at Class C 306.58339.58339.57339.57 d. Acreage maintained at Class D 403.30403.30376.66377.32 2. Right-of-way acres maintained (Class C) 648648681.47681.47 3. Cemetery acres maintained (Class B) 38383838 4. Median acres maintained 60.260.260.264.8 5. Athletic fields maintained (Class A) 51515252 6. Square feet of landscape beds 169,835197,914197,914 (Class A) 169,835 7. Airport contract mowing (acres) 200200200200 8. Non-park property (acres) 39.16.194.6594.65 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Mowing Ï acres/hour 2.12.12.22.2 2. Athletic field prep Ï fields/hour 1.031.501.501.50 3. Tree planting Ï hours/tree .79.76.77.77 4. Planter bed maintenance Ï square feet/hour 37.1341.1941.0041.00 122 Table of Contents COMMUNITY SERVICES PARKS - MAINTENANCE 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Cemetery Fees13,640$$10,500$10,500$10,000 General Resources3,928,1054,027,9584,027,958 4,397,541 TOTAL RESOURCES$3,941,745$4,038,458$4,038,458$4,407,541 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services2,448,549$$2,405,982$2,405,982$2,486,743 Materials & Supplies191,808 196,076 196,076 201,680 Maintenance & Repair209,663 301,341 301,341 506,006 Insurance81,698 62,394 62,394 34,737 Miscellaneous ---- Operations934,044 1,026,570 1,026,570 1,130,217 Transfers45,337 46,095 46,095 48,158 Fixed Assets30,646 --- TOTAL EXPENDITURES$3,941,745$4,038,458$4,038,458$4,407,541 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance31.00 28.00 28.00 28.00 Office/Clerical ---- Technical/Paraprofessional11.00 9.00 9.00 9.00 Professional ---- Management/Supervision6.00 5.00 5.00 5.00 Temporary/Seasonal3.36 2.36 2.36 2.36 TOTAL PERSONNEL 51.36 44.36 44.36 44.36 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 123 Table of Contents COMMUNITY SERVICES PLANNING PROGRAM DESCRIPTION The Planning Department provides community services through three divisions: 1) Development Review, 2) Comprehensive Planning and Research, and 3) Geographic Information Services (GIS). The Development Review Division is responsible for overseeing the CityÔs Development Review Committee, Process and Code. Review services include the review and processing of rezoning applications, plats, variances and annexations. The Comprehensive Planning and Research Division provides population estimates, implementation of the Denton Plan and the Downtown Plan, and preparation of district and neighborhood plans. The GIS Division generates maps for internal and external customers and updates and maintains the CityÔs database. MAJOR DIVISION GOALS 1. Continue to improve service delivery to our customers, both internal and external. 2. Continue to build community relationships with individual neighborhoods, the Denton Neighborhood Association, trade groups (e.g., the Homebuilders Association), and others, such as the chambers of commerce. 3. Continue to provide high-level professional planning services to neighborhoods, individuals, those seeking to develop in Denton, and those doing business in Denton. 4. Continue to provide high-level GIS services to internal and external customers. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Develop and take an annexation policy and program to Council for adoption. 2. Finalize and take infill amendments to the Development Code to Council for adoption. 3. Finalize amendments to the Development Code needed to implement the Downtown Plan. 4. Implement revised Development Review Committee process. 5. Write and facilitate adoption of major revisions to the Development Code. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Comprehensive Plan Amendments processed and/or approved 2262 2. Permits/cases processed 476500512550 3. Special projects 45505555 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Comments completed on due date 95%95%95%95% 124 Table of Contents COMMUNITY SERVICES PLANNING 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Zoning Permits47,806$$135,000$120,159$88,200 Development Fees162,866 200,000 171,000 210,000 Development Postage8,354 10,500 8,718 11,000 Sale of Documents2,245 1,000 750 750 General Resources1,005,183 1,582,441 1,628,314 1,773,447 TOTAL RESOURCES$1,226,454$1,928,941$1,928,941$2,083,397 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services975,457$$1,297,607$1,297,607$1,383,920 Materials & Supplies27,799 38,274 38,274 42,890 Maintenance & Repair615 --- Insurance14,624 15,786 15,786 11,481 Miscellaneous10,891 21,000 21,000 21,000 Operations85,129 398,898 398,898 498,954 Transfers111,939 157,376 157,376 125,152 Fixed Assets ---- TOTAL EXPENDITURES$1,226,454$1,928,941$1,928,941$2,083,397 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional2.00 3.00 3.00 3.00 Professional9.00 9.00 9.00 9.00 Management/Supervision3.00 4.00 4.00 4.00 Temporary/Seasonal ---- TOTAL PERSONNEL 15.00 17.00 17.00 17.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 125 Table of Contents COMMUNITY SERVICES CONTRIBUTIONS TO AGENCIES 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources302,581$$184,562$184,562$180,715 TOTAL RESOURCES$302,581$184,562$184,562$180,715 SOCIAL SERVICES 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services61,095$$63,612$63,612$60,745 Court-Appointed Special Advocates8,597 5,000 5,000 1,234 Denton Family Resource Center7,788 5,000 5,000 4,000 Friends of the Family28,469 --- Fairhaven Retirement Home2,900 --- Denton County - HMIS9,951 18,000 18,000 18,000 People's Clinic - 15,000 15,000- Interfaith Ministries4,812 7,000 7,000- Fred Moore Day Nursery School36,208 22,000 22,000 27,000 Riding Unlimited1,170 --- SPAN24,257 --- Sickle Cell Disease Association8,865 2,500 2,500- Cumberland Children's Home2,750 --- Denton Christian Preschool30,119 3,658 3,658- Denton Daycare Center5,789 -- 25,000 RSVP7,811 5,000 5,000 8,000 Community Food Center2,479 842 842 3,000 Denton County Child Advocacy Center9,191 6,000 6,000 7,000 Denton County MHMR (SIERRA)7,020 --- Owsley Comm. School - Adult Services4,588 --- Owsley Comm. School - After School14,522 10,000 10,000 8,000 Transfers24,200 20,950 20,950 18,736 TOTAL EXPENDITURES$302,581$184,562$184,562$180,715 MAJOR BUDGET CHANGES The Non-Departmental budgets include funding for expenses that are not necessarily tied to any one department. The Non-Departmental budget is the centralized location for salary adjustments and transfers made to various departments throughout the year as needed. *Estimate as of May 2006 126 Table of Contents 127 Table of Contents CITY OF DENTON GENERAL FUND ORGANIZATIONAL CHART Citizens City Council City Manager Community Services ProgramsPublic Safety ProgramsTransportation ProgramsDowntown ProgramsAdministrative Programs Building InspectionsAnimal ServicesAirportEconomic DevelopmentAccounting Code EnforcementFire AdministrationStreetsDowntown DevelopmentBudget and Finance Administration Library - AdministrationFire OperationsTraffic OperationsCable Television Library - Emily FowlerFire PreventionStreet LightingCity Manager's Office Library - North BranchMunicipal CourtFacilities Management Library - South BranchMunicipal JudgeHuman Resources Parks - AdministrationPoliceInternal Audit Parks - Keep Denton BeautifulLegal Administration Parks - Leisure ServicesPublic Information Office Parks - MaintenanceRisk Management PlanningTax Treasury 128 Table of Contents CITY OF DENTON PUBLIC SAFETY Citizens City Council City Manager Community Services ProgramsTransportation ProgramsDowntown ProgramsAdministrative Programs Public Safety Programs Animal Services Fire Administration Fire Operations Fire Prevention Municipal Court Municipal Judge Police 129 Table of Contents PUBLIC SAFETY SUMMARY BY CATEGORY 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Animal Carcass Pick-Up5,595$$6,000$2,000$6,000 Animal Pound Fees95,566 100,000 140,000 140,000 Ambulance Fees1,381,823 1,175,000 1,300,000 1,709,400 County Ambulance Contract221,910 240,000 260,000 175,000 Small Cities Ambulance Contract95,796 53,000 106,000- Hazardous Materials Billing39 2,000 500 500 CPR Training705 2,000-- Fire Department Fines11,445 12,000 12,000 12,000 Fire Inspection/Fees78,550 85,000 85,000 87,975 Court Cost Service Fees186,806 195,000 195,000 198,900 Animal Service Fines20,470 13,000 27,500 26,439 UNT Police Fines199,251 200,000 209,731 216,023 TWU Police Fines11,624 14,000 13,863 13,000 Court Administration Fees1,079,113 1,054,000 950,000 931,000 Uniform Traffic Fees65,203 68,000 69,629 67,000 Civil Fines52,600 48,000 25,000 30,000 School Crossing Fines6,356 6,000 8,000 7,000 County Vehicle Registration Fee68,990 85,000 85,000 86,700 Inspection Fines & Fees13,552 12,000 9,100 9,100 Warrant Fees236,325 236,000 285,000 271,226 Auto Pound Fees33,525 136,800 94,950- Police Escort & Guard Fees14,200 15,000 13,000 15,000 False Alarm Fees54,530 75,000 9,000 12,300 Traffic/Police Reports33,215 35,000 36,000 36,400 Arrest Fees135,502 136,000 160,000 140,000 Denton Municipal Fines1,674,051 1,720,000 1,920,000 1,920,000 Parking Fines64,185 75,000 72,389 71,655 Police Phone Commission20,296 20,000 19,400 20,100 Contract - DISD100,000 75,000 75,000 50,000 General Resources27,081,529 30,385,172 30,095,910 32,161,933 TOTAL RESOURCES$33,042,752$36,278,972$36,278,972$38,414,651 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services27,770,694$$29,718,755$29,718,755$31,637,568 Materials & Supplies514,763 648,141 648,141 746,852 Maintenance & Repair306,999 366,485 366,485 401,514 Insurance343,143 529,544 529,544 423,596 Miscellaneous28,284 31,247 31,247 41,247 Operations2,736,591 3,330,034 3,330,034 3,393,250 Transfers1,342,278 1,653,566 1,653,566 1,770,624 Fixed Assets - 1,200 1,200- TOTAL EXPENDITURES$33,042,752$36,278,972$36,278,972$38,414,651 *Estimate as of May 2006 130 Table of Contents PUBLIC SAFETY SUMMARY BY DIVISION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Animal Services101,161$$106,000$142,000$146,000 Fire Administration ---- Fire Operations1,700,273 1,472,000 1,666,500 1,884,900 Fire Prevention89,995 97,000 97,000 99,975 Municipal Court1,703,965 1,695,000 1,592,823 1,585,162 Municipal Judge ---- Police2,365,829 2,523,800 2,684,739 2,536,681 General Resources27,081,529 30,385,172 30,095,910 32,161,933 TOTAL RESOURCES$33,042,752$36,278,972$36,278,972$38,414,651 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Animal Services576,289$$580,422$580,422$656,418 Fire Administration1,705,279 1,392,453 1,392,453 1,582,643 Fire Operations12,107,684 13,308,473 13,308,473 14,843,218 Fire Prevention535,421 573,845 573,845 489,218 Municipal Court965,090 976,317 976,317 1,016,488 Municipal Judge267,499 272,528 272,528 287,492 Police16,885,491 19,174,934 19,174,934 19,539,174 TOTAL EXPENDITURES$33,042,753$36,278,972$36,278,972$38,414,651 *Estimate as of May 2006 131 Table of Contents PUBLIC SAFETY ANIMAL SERVICES PROGRAM DESCRIPTION The mission of Animal Services is to positively impact the quality of life throughout the community. Animal Services is committed to forming practical partnerships with the citizenry, which includes a mutual goal-setting process aimed at resolving animal-related public health problems and concerns, including abatement of animal nuisances, the investigation of possible rabies exposure cases, the humane treatment and disposal of animals in custody, and the provision of public information regarding animal bites, rabies control, and responsible animal ownership, thereby providing a safer environment for all citizens. MAJOR DIVISION GOALS 1. Shelter and dispose of all animals in the most efficient and humane manner possible. 2. Continue implementation the Animal Services Strategic Plan. 3. Continue to improve and maintain effective relationships with veterinarians, animal rights organizations, and community groups to improve the ratio of adoptions/transfers to euthanasia. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Increase public education programs to improve compliance with laws and decrease the number of possible rabies exposure cases and unwanted animals. 2. Develop and implement an effective method for tracking animals, including City registrations and wildlife handled. 3. Develop a Standard Operating Procedures manual. 4. Develop a standardized entry-level training program and expand current in-service training. 5. Increase coordination with animal rights organizations through the designation of one staff member to act as a liaison between Animal Services staff and private organizations. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Animals sheltered 5,3185,2005,8005,900 2. Calls for service 5,5286,4006,0006,100 3. Public education presentations 14502425 4. Miles patrolled 59,00062,00060,00061,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Animals returned to owner 660800850850 2. Animals adopted/transferred 1,4431,5001,7001,750 3. Animals euthanized 2,2861,5002,3002,350 4. Citations issued 300250300300 5. Citizen contacts 7,0008,0008,0008,000 6. Wildlife released 929900950950 132 Table of Contents PUBLIC SAFETY ANIMAL SERVICES 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Animal Carcass Pick-Up5,595$$6,000$2,000$6,000 Animal Pound Fees95,566 100,000 140,000 140,000 General Resources475,128 474,422 438,422 510,418 TOTAL RESOURCES$576,289$580,422$580,422$656,418 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services400,866$$411,323$411,323$415,423 Materials & Supplies20,540 25,150 25,150 28,543 Maintenance & Repair6,919 7,058 7,058 7,573 Insurance24,086 15,925 15,925 13,545 Miscellaneous ---- Operations101,438 94,390 94,390 171,407 Transfers22,440 26,576 26,576 19,927 Fixed Assets ---- TOTAL EXPENDITURES$576,289$580,422$580,422$656,418 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional8.00 8.00 8.00 8.00 Professional ---- Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL 8.00 8.00 8.00 8.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 133 Table of Contents PUBLIC SAFETY FIRE ADMINISTRATION PROGRAM DESCRIPTION The Fire Administration Division provides the leadership and vision necessary to effectively and efficiently direct, advise, and assist Fire Department support staff to provide the best possible support services and resources to our internal customers so they can deliver high-quality and exceptional services to our external customers. MAJOR DIVISION GOALS 1. Operate the Fire Department effectively and efficiently, utilizing tax dollars responsibly. 2. Ensure a continuous and progressive training program that facilitates the acquisition, development, and continued evaluation of the knowledge and skills necessary to enable the Fire Department to safely provide the best possible services. 3. Provide a quality Emergency Management program for the City. 4. Manage EMS Billing performed by Intermedix to ensure efficiency and effectiveness in maximum cost recovery. 5. Maintain an efficient records retention program. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue implementation of approved and revised strategies of the Fire Department Strategic Plan. 2. Monitor and evaluate performance of the Fire/EMS records management system. 3. Continue improvement of budget management and reporting. 4. Utilize grant funding to continue to provide disaster planning and training program for citizens. 5. Monitor Emergency Management operations and implement approved changes. 6. Participate in regional plan development and regional exercise conducted by TEEX involving 21 COG regions. 7. Develop and implement an electronic system or records retention by utilizing the Laser Fiche system. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 555 1. Training programs 3 2. Annual report 1111 3. Monthly reports 12121212 4. Emergency Management programs and public education efforts 5121215 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Percent of citizens reached through Emergency 50%50%65%50% Management programs 2. Laser Fiche implementation N/A75%25%100% 134 Table of Contents PUBLIC SAFETY FIRE ADMINISTRATION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources1,705,278$$1,392,453$1,392,453$1,582,643 TOTAL RESOURCES$1,705,278$1,392,453$1,392,453$1,582,643 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services885,637$$529,580$529,580$587,381 Materials & Supplies22,026 26,100 26,100 36,301 Maintenance & Repair38,584 41,744 41,744 66,218 Insurance55,386 80,051 80,051 52,169 Miscellaneous2,117 3,200 3,200 13,200 Operations160,329 200,083 200,083 414,565 Transfers541,199 511,695 511,695 412,809 Fixed Assets ---- TOTAL EXPENDITURES$1,705,278$1,392,453$1,392,453$1,582,643 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical3.00 3.00 2.00 2.00 Technical/Paraprofessional2.00 2.00 2.00 2.00 Professional2.00 2.00 3.00 3.00 Management/Supervision1.00 1.00 1.00 1.00 Sworn Public Safety3.00 --- Temporary/Seasonal ---- TOTAL PERSONNEL 11.00 8.00 8.00 8.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 135 Table of Contents PUBLIC SAFETY FIRE OPERATIONS PROGRAM DESCRIPTION The Fire Operations Division provides the skilled firefighting, lifesaving forces and resources necessary to execute a standard problem-solving outcome that is quick, effective, skillful, safe, and caring to our customers impacted by fires, sudden illnesses or injuries, hazardous materials incidents or other emergencies. MAJOR DIVISION GOALS 1. 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. 2. Provide and maintain an operational readiness level that will meet the emergency medical needs of the citizens of Denton and the communities and areas of Denton County serviced through contract. 3. Provide the City's employees with the education and equipment necessary to assist them in the event of injury or sudden illness. 4. Increase protection to the City with the addition of Fire Station #7. 5. Continue efforts to diversify the Department thru enhanced testing procedures and program development. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Maintain a minimum staffing level of 37 at all times for the operation of seven fire stations. 2. Develop pre-fire plans for all target hazard occupancies. 3. Implement improved strategies of the Fire Department Strategic Plan. 4. Maintain operation of the Special Ops Hazardous Materials Team. 5. Continue to work with the medical control director to improve the standard of care offered by our EMS system through continuing education, improved protocols, the quality assurance program, and improved medications. 6. Provide CPR, Automatic External Defibrillator (AED), and first aid training to City employees. 7. Staff Fire Station #7 with a Paramedic Engine Company or Quint. 8. Hire a Recruit Management Analyst to establish a recruiting program, review and update hiring procedures and develop and implement outreach programs. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 363637 1. Maintain minimum staffing 36 2. Fire alarms 2,7762,9003,2003,300 3. Structure fires 63657870 4. Haz-mat team members trained 40564142 5. EMS alarms 6,5276,5006,7006,800 6. Transports 4,4294,8004,8004,800 7. Continuing education training hrs 7,8609,0608,8609,760 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Response times to fires in less than five minutes 87%90%87%90% 2. City employees trained in use of 40505050 AEDs 136 Table of Contents PUBLIC SAFETY FIRE OPERATIONS 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Ambulance Service Fees1,381,823$$1,175,000$1,300,000$1,709,400 County Ambulance Service221,910 240,000 260,000 175,000 Small Cities Ambulance 95,796 53,000 106,000- Hazardous Materials Billing39 2,000 500 500 CPR Training705 2,000-- General Resources10,407,411 11,836,473 11,641,973 12,958,318 TOTAL RESOURCES$12,107,684$13,308,473$13,308,473$14,843,218 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services10,624,208$$11,601,468$11,601,468$12,997,223 Materials & Supplies233,351 300,935 300,935 269,609 Maintenance & Repair82,816 76,685 76,685 93,229 Insurance82,744 211,667 211,667 150,501 Miscellaneous3,063 3,500 3,500 3,500 Operations1,072,113 1,112,161 1,112,161 1,211,928 Transfers9,389 2,057 2,057 117,228 Fixed Assets ---- TOTAL EXPENDITURES$12,107,684$13,308,473$13,308,473$14,843,218 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional ---- Professional ---- Management/Supervision ---- Sworn Public Safety143.00 146.00 148.00 148.00 Temporary/Seasonal ---- TOTAL PERSONNEL 143.00 146.00 148.00 148.00 MAJOR BUDGET CHANGES The 2005-06 budget estimate reflects the addition of 2 FTEs. *Estimate as of May 2006 137 Table of Contents PUBLIC SAFETY FIRE PREVENTION PROGRAM DESCRIPTION The Fire Prevention Division strives to reduce the frequency, probability, and severity of fires along with the resulting deaths, injuries, and property loss by educating, training, and encouraging its customers to be safe. Fire prevention exists to lessen the physical, occupational, and social hazards, which contribute to the occurrence and spread of fire. The divisionÔs mission is to educate the community regarding fire and safety prevention, enforce fire codes and arson abatement laws, and ensure that structures are engineered and built to prevent fire and decrease fire hazards. MAJOR DIVISION GOALS 1. Streamline procedures for a more effective and efficient use of staff. 2. Maintain a comprehensive public education program designed to increase awareness, provide information, and change behavior in order to manage fire, injury, and natural hazards in the City. 3. Review fee schedule and implement approved changes. 4. Enforce the adopted Fire Code through plan review, permitting, and systems testing. 5. Prevent fires and injury by conducting annual and semi-annual inspections. 6. Investigate all fires and explosions and vigorously pursue criminals who commit arson. 7. Promote a positive image to the community by bringing these services to the neighborhoods and soliciting community involvement. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Implement a training schedule for Prevention Division. 2. Expand Public Education Program to include public health awareness and issues. 3. Increase the number of school inspections. 4. Inspect all Target Hazard Occupancies semi-annually. 5. Coordinate Explosive Training county-wide. 6. Continue to improve customer service. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Routine inspections 3,2503,5003,6003,750 2. Origin and cause (O/C) 412460475485 investigations 3. Public education programs 315325340340 4. Plan reviews 776800810860 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Percent of inspections 98%100%100%100% 2. Percent of O/C investigations 92%100%100%100% 3. Percent of public education programs 100%100%100%100% 4. Percent of plan reviews 97%100%100%100% 138 Table of Contents PUBLIC SAFETY FIRE PREVENTION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Fire Department Fines11,445$$12,000$12,000$12,000 Fire Inspections78,550 85,000 85,000 87,975 General Resources445,426 476,845 476,845 389,243 TOTAL RESOURCES$535,421$573,845$573,845$489,218 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services435,186$$449,344$449,344$386,461 Materials & Supplies12,344 19,418 19,418 19,997 Maintenance & Repair9,182 9,686 9,686 11,431 Insurance16,164 13,242 13,242 7,648 Miscellaneous9,322 11,250 11,250 11,250 Operations45,735 64,185 64,185 52,431 Transfers7,488 6,720 6,720- Fixed Assets ---- TOTAL EXPENDITURES$535,421$573,845$573,845$489,218 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional3.00 3.00 3.00 3.00 Professional1.00 1.00 1.00 1.00 Management/Supervision1.00 1.00 1.00 1.00 Sworn Public Safety ---- Temporary/Seasonal0.25 0.25 0.25 0.25 TOTAL PERSONNEL 6.25 6.25 6.25 6.25 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 139 Table of Contents PUBLIC SAFETY MUNICIPAL COURT PROGRAM DESCRIPTION The Municipal Court is responsible for administration and clerical support for all municipal court proceedings required by state statute. These responsibilities include: collection of fines, fees, and state costs; filing of all appropriate documentation; coordinating court appearances of all participants; statistical reporting to City and state entities; and custodial duties over all documents and records that become part of the legal process. MAJOR DIVISION GOALS 1. Treat the community with professional courtesy and respect through adherence to ethical and legal standards for court clerks. 2. Administratively enforce all adjudication of the Court of Record as a deterrent to Class C misdemeanor crime and traffic offenses. 3. Increase the courtÔs efficiency through streamlined procedures and automation. 4. Become a high performance organization by utilizing the Consultation/Adaptation/Mobilization model to execute networked team strategies. 5. Provide opportunities for staff training and professional development. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue implementation of a new collection strategy to improve the rate of collection of court judgments. 2. Continue implementation plan for paperless court operations through imaging technology. 3. Continue to implement and test all upgrades of the court management software. 4. Adapt the court software system to field data capture via an interface with the police software. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Cases filed 47,12649,00051,00047,500 2. Non-jury trials 2,5433,0003,2002,500 3. Warrants issued 11,51611,50013,00011,500 4. Net revenue collected $3,571,370$3,300,000$3,825,212$3,766,677 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Same year disposition rates for 85%50%60% judgements 43% 2. Citations issued per full-time equivilent (FTE) position 3,3663,5003,6003,500 3. Average filing time (days) 2.52.52.52.3 140 Table of Contents PUBLIC SAFETY MUNICIPAL COURT 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Court Cost Service Fees186,806$$195,000$195,000$198,900 Animal Service Fines20,470 13,000 27,500 26,439 UNT Police Fines199,251 200,000 209,731 216,023 TWU Police Fines11,624 14,000 13,863 13,000 Court Administration Fees1,079,113 1,054,000 950,000 931,000 Uniform Traffic Fees65,203 68,000 69,629 67,000 Civil Fines52,600 48,000 25,000 30,000 School Crossing Fines6,356 6,000 8,000 7,000 County Vehicle Registration Fee68,990 85,000 85,000 86,700 Inspection Fines & Fees13,552 12,000 9,100 9,100 General Resources(738,875) (718,683) (616,506) (568,674) TOTAL RESOURCES$965,090$976,317$976,317$1,016,488 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services728,696$$781,452$781,452$806,695 Materials & Supplies32,893 36,916 36,916 53,532 Maintenance & Repair ---- Insurance14,958 15,795 15,795 11,432 Miscellaneous ---- Operations47,227 103,114 103,114 98,137 Transfers141,316 39,040 39,040 46,692 Fixed Assets ---- TOTAL EXPENDITURES$965,090$976,317$976,317$1,016,488 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical12.25 12.25 12.25 12.25 Technical/Paraprofessional1.00 1.00 1.00 1.00 Professional1.00 1.00 1.00 1.00 Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL 14.25 14.25 14.25 14.25 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 141 Table of Contents PUBLIC SAFETY MUNICIPAL JUDGE PROGRAM DESCRIPTION The Municipal JudgeÔs Office presides over all functions of the judiciary on behalf of the City of Denton, as well as serving certain magistrate functions for both the City and County as required by law, particularly as applicable to arrest activity of the Denton Police Department. The judges preside over all court hearings held in Denton Municipal Court including jury trials, non-jury (or bench) trials, pre-trials, bond and summons plea dockets, bond forfeiture hearings, indigency hearings, juvenile pleas, and arraignments of all prisoners detained in the municipal jail on all levels of felonies and misdemeanors. In addition to the judicial functions observed by the general public, the Municipal Judge determines court policies, reviews changes in applicable law, revises policies and procedures in accordance with applicable statutory mandates, sets fine schedules, and issues arrest and inspection warrants, as well as mental health detention warrants. The Judge's Office facilitates the issuance of arrest and search warrants on offenses beyond the Municipal Court's original jurisdiction, for all levels of misdemeanor and felony criminal matters, primarily to expedite the processing of offenses under investigation by the Denton Police Department. MAJOR DIVISION GOALS 1. Refine and enhance a fair and impartial judicial system. 2. Ensure efficient and timely disposition of municipal court cases. 3. Ensure timely and proper magistrate and arraignment process (jail prisoners). MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Review and refine municipal court internal procedures to maximize efficiency. 2. Prepare and organize judicial policies and directives and communications to staff and public. 3. Continue to simplify or "streamline" promulgated court forms and procedures for case disposition. 4. Establish and refine deferred adjudication request and dismissal procedures. 5. Establish processes to ensure that all defendants are treated in a fair and uniform fashion. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 48,00049,00050,000 1. Cases processed 48,000 2. Jury trials 150150160160 3. Non-jury trials set 3,2003,2002,6002,700 4. Jail arraignments 3,4003,4004,0004,000 5. Warrants 11,00011,00013,00013,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Cases disposed (monthly) 3,7003,7003,7003,700 2. Warrants issued (monthly) 1,0001,0001,1101,000 3. Length of court docket (hours) 2.002.002.002.00 142 Table of Contents PUBLIC SAFETY MUNICIPAL JUDGE 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources267,499$$272,528$272,528$287,492 TOTAL RESOURCES$267,499$272,528$272,528$287,492 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services234,204$$239,696$239,696$252,870 Materials & Supplies1,162 1,630 1,630 1,630 Maintenance & Repair ---- Insurance5,718 5,527 5,527 3,148 Miscellaneous ---- Operations7,279 10,962 10,962 11,156 Transfers19,136 14,713 14,713 18,688 Fixed Assets ---- TOTAL EXPENDITURES$267,499$272,528$272,528$287,492 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional1.00 1.00 1.00 1.00 Professional0.50 --- Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal0.50 0.25 0.25 0.25 TOTAL PERSONNEL 3.002.252.252.25 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 143 Table of Contents PUBLIC SAFETY POLICE PROGRAM DESCRIPTION The mission of the Denton Police Department is to positively impact the quality of life throughout the community. The Police Department is committed to forming practical partnerships with the citizenry, which include a mutual goal-setting process aimed at resolving problems, reducing fear, preserving the peace, and enforcing the law, thereby providing a safer environment for all citizens. MAJOR DIVISION GOALS 1. Continue to develop and enhance the departmentÔs automated information systems and crime analysis capabilities to provide statistical analysis of crime in real time by police officers on patrol. 2. Combine technological capability with problem solving tools (Consultation, Adaptation, and Mobilization) in an effort to maximize resources in a successful resolution of criminal activity. 3. Implement Five-Year Strategic Plan, tied to a financial forecast, with emphasis on crime reduction through CAMStat, improvement of facilities, and personnel enhancements. Continue to monitor staffing and make adjustments to maximize resources. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue the development of CAMStat, including improving the format of the CAMStat meeting, internal communication and information sharing, and the effective and efficient retrieval and analysis of statistical data. 2. Upgrade technological capabilities, ensuring that computer systems and equipment are functional and serve the department to their maximum potential, with an emphasis on movement toward a more ÑpaperlessÒ organization. 3. Pursue alternate funding strategies to facilitate the implementation of solutions for problems with the public safety radio system. 4. 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. 5. Continue to review current processes and programs to evaluate efficiency of deployment of manpower during a period of budgetary constraints in order to maintain the highest possible level of service delivery. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Calls for service 105,419120,000115,000120,000 2. Traffic accidents 3,1233,5003,2003,500 3. Part 1 offenses 5,6344,5004,7004,800 4. Part 2 offenses 7,5418,5008,1008,500 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Average response time (dispatch to arrival) 6.58.27.58.5 2. Traffic citations 47,39435,00048,00050,000 3. Part 1 cleared 23.4%20.0%25.0%25.0% 4. Part 2 cleared 35.0%60.0%63.0%60.0% 5. COPS/officer-initiated activity 17,26345,00018,00019,000 144 Table of Contents PUBLIC SAFETY POLICE 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Warrant Fees$236,325$236,000$285,000$271,226 Auto Pound Fees33,525136,80094,950- Police Escort & Guard Fees14,20015,00013,00015,000 False Alarm Fees54,53075,0009,00012,300 Traffic/Police Reports33,21535,00036,00036,400 Arrest Fees135,502136,000160,000140,000 Denton Municipal Fines1,674,0511,720,0001,920,0001,920,000 Parking Fines64,18575,00072,38971,655 Police Phone Commission20,29620,00019,40020,100 Contract - DISD100,00075,00075,00050,000 General Resources14,519,66216,651,13416,490,19517,002,493 TOTAL RESOURCES$16,885,491$19,174,934$19,174,934$19,539,174 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services$14,461,897$15,705,892$15,705,892$16,191,515 Materials & Supplies192,447237,992237,992337,240 Maintenance & Repair169,498231,312231,312223,063 Insurance144,087187,337187,337185,153 Miscellaneous13,78213,29713,29713,297 Operations1,302,4701,745,1391,745,1391,433,626 Transfers601,3101,052,7651,052,7651,155,280 Fixed Assets-1,2001,200- TOTAL EXPENDITURES$16,885,491$19,174,934$19,174,934$19,539,174 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance2.002.002.002.00 Office/Clerical3.004.004.004.00 Technical/Paraprofessional39.0040.0040.0043.00 Professional3.003.003.002.00 Management/Supervision3.003.003.002.00 Sworn Public Safety141.00147.00147.00152.00 Temporary/Seasonal7.237.237.237.23 TOTAL PERSONNEL 198.23206.23206.23212.23 MAJOR BUDGET CHANGES The 2006-07 budget reflects the transfer of 1 FTE to City Manager's Office, 1 FTE to Finance Administration and the addition of 8 FTEs. *Estimate as of May 2006 145 Table of Contents CITY OF DENTON GENERAL FUND ORGANIZATIONAL CHART Citizens City Council City Manager Community Services ProgramsPublic Safety ProgramsTransportation ProgramsDowntown ProgramsAdministrative Programs Building InspectionsAnimal ServicesAirportEconomic DevelopmentAccounting Code EnforcementFire AdministrationStreetsDowntown DevelopmentBudget and Finance Administration Library - AdministrationFire OperationsTraffic OperationsCable Television Library - Emily FowlerFire PreventionStreet LightingCity Manager's Office Library - North BranchMunicipal CourtFacilities Management Library - South BranchMunicipal JudgeHuman Resources Parks - AdministrationPoliceInternal Audit Parks - Keep Denton BeautifulLegal Administration Parks - Leisure ServicesPublic Information Office Parks - MaintenanceRisk Management PlanningTax Treasury 146 Table of Contents CITY OF DENTON TRANSPORTATION Citizens City Council City Manager Community Services ProgramsPublic Safety ProgramsDowntown ProgramsAdministrative Programs Transportation Programs Airport Streets Traffic Operations Street Lighting 147 Table of Contents TRANSPORTATION SUMMARY BY CATEGORY 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Airport Fees284,436$$282,025$254,349$298,799 Charges to Capital Projects1,405,131 --- Traffic Impact Analysis Fees500 --- Public Works Inspection Fees390,434 --- Right-of-Way Inspection Fees61,492 --- Overtime Inspection Fees7,000 --- Engineering Print Revenue1,998 --- Loading Zones2,640 --- Parking Lot Permits5,600 --- Street Cut Reimbursements166,763 200,000 210,000 175,000 State Signal Reimbursement16,062 16,062 16,062 16,062 General Resources6,612,740 5,478,775 5,496,451 6,621,677 TOTAL RESOURCES$8,954,795$5,976,862$5,976,862$7,111,538 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services4,917,697$$2,628,547$2,628,547$2,811,610 Materials & Supplies177,016 96,137 96,137 166,902 Maintenance & Repairs1,067,506 1,062,516 1,062,516 2,392,617 Insurance264,674 116,732 116,732 89,152 Miscellaneous4,667 7,105 7,105 7,400 Operations1,972,670 1,880,081 1,880,081 1,537,327 Transfers550,565 185,744 185,744 106,530 Fixed Assets ---- TOTAL EXPENDITURES$8,954,795$5,976,862$5,976,862$7,111,538 *Estimate as of May 2006 148 Table of Contents TRANSPORTATION SUMMARY BY DIVISION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Airport284,436$$282,025$254,349$298,799 Streets304,960 200,000 210,000 175,000 Traffic Operations16,062 16,062 16,062 16,062 Street Lighting ---- (1) Engineering 1,736,598--- General Resources6,612,740 5,478,775 5,496,451 6,621,677 TOTAL RESOURCES$8,954,795$5,976,862$5,976,862$7,111,538 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Airport551,443$$521,931$521,931$585,257 Streets3,306,008 3,491,213 3,491,213 4,198,048 Traffic Operations1,122,738 1,168,718 1,168,718 1,447,338 Street Lighting799,920 795,000 795,000 880,895 (1) Engineering 3,174,686--- TOTAL EXPENDITURES$8,954,795$5,976,862$5,976,862$7,111,538 *Estimate as of May 2006 (1) The Engineering Department has been transferred from the General Fund to the Water Fund. 149 Table of Contents TRANSPORTATION AIRPORT PROGRAM DESCRIPTION The Denton Airport provides service to the aviation public by contracting with Fixed Based Operators to provide aircraft-related services. The Airport provides and maintains a 6,000-foot runway with associated taxiways, ramps and navigational aides and provides a base for local aircraft owned both by individuals and businesses. The Airport is a designated reliever airport for the Dallas/Fort Worth International Airport, providing a major transportation link to Denton and serving as a position inducement to industries considering locating to this area. The Airport is the home base for an air cargo service serving the United States and an air charter service serving the entire North American continent. Seven corporate flight departments are based on the field, as well as two flight schools, major aircraft maintenance, aircraft paint and interior services, and several aviation sales departments. The Airport also serves as a base for a segment of our citizens who are involved in recreational and sport aviation. MAJOR DIVISION GOALS 1. Increase the number of businesses based on the field, both corporate flight departments and general aviation-related services. 2. Continue legislative campaign to improve (receive) federal/state grant funding. 3. Move forward with acquiring radar for the air traffic control tower to improve safety. 4. Receive TxDOTÔs ÑMost Improved AirportÒ award. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Complete construction of the taxiway realignment and apron expansion. 2. Complete construction of the new Airport Terminal Building. 3. Improve tenant relations through increased publications and outreach programs. 4. Partner with the FAA to increase the air traffic control towerÔs hours of operation. 5. Complete design phase of runway extension. 6. Work with Economic Development and the Chamber of Commerce to establish a foreign trade zone. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Daily airfield inspections 248260260260 2. Airfield acres mowed/maintained 240240240240 3. Monthly financial/inspection reports 36363636 4. Special events hosted 3344 5. Tenant relations/ 50505060 development (hours/week) 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Based aircraft 213226235248 2. Airport revenues $284,437$1,034,954$254,349$298,799 3. Negotiated lease agreements 5455 4. Increased hangar/office 64,800 sq ft77,000 sq ft50,000 sq ft65,000 sq ft 150 Table of Contents TRANSPORTATION AIRPORT 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Airport Fees284,436$$282,025$254,349$298,799 General Resources267,007 239,906 267,582 286,458 TOTAL RESOURCES$551,443$521,931$521,931$585,257 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services294,016$$291,702$291,702$323,041 Materials & Supplies7,248 10,460 10,460 21,846 Maintenance & Repair7,804 16,629 16,629 55,947 Insurance26,222 25,863 25,863 19,580 Miscellaneous917 705 705 1,000 Operations155,712 129,968 129,968 129,143 Transfers59,524 46,604 46,604 34,700 Fixed Assets ---- TOTAL EXPENDITURES$551,443$521,931$521,931$585,257 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance1.50 1.00 1.00 1.00 Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional ---- Professional1.00 1.00 1.00 1.00 Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 4.50 4.00 4.00 4.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 151 Table of Contents TRANSPORTATION STREETS PROGRAM DESCRIPTION The Street Division is composed of two sections, Street Patching and Street Construction. Street Patching is responsible for repairing potholes and minor street failures, as well as repairing utility cuts made by various franchises. This section also performs major street maintenance, such as overlay and crack sealing. The second section, Street Construction, reconstructs streets that have totally failed and are in need of rebuilding. Street Construction also assists with new construction of roads. The Street Division provides emergency support response in the areas of cleaning streets after traffic accidents, removing fallen trees and limbs, barricading for high water, and sanding roads during inclement weather. MAJOR DIVISION GOALS 1. Protect the investment in public streets through preventive maintenance and reconstruction of streets. 2. Provide departmental assistance as needed: saw cutting, utility patching, milling, and work requests. 3. Assist the public with special projects: sanding streets, barricading, block parties, and scheduled festivalÏtype activities. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Construct Capital Improvements Program projects. 2. Pavement management system and new Overall Condition Index (OCI) rating for all streets. 3. Expedite the efficiency and productivity of the Streets Department. 4. Respond to inclement weather conditions within 30 minutes of notification (e.g., high water, tree limbs, ice). 5. Economically repave small overlay projects and overlay larger patches without relying on the schedules of sub-contractors 6. Participate in the Denton County Transportation Authority-Enhanced Local Assistance Program. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 7,5006,0006,000 1. Pot holes repaired (each) 5,479 2. Street Overlay (lane mile) 10.6720.0015.0015.00 3. Cutouts base failures (BF)/utility cuts (square feet) 124,442200,000195,000195,000 4. Crack seal maintenance (linear feet) 40,33875,000100,000100,000 5. Street Reconstruction (lane mile) 8.7712.008.509.00 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Citizen Requests - Respond 85%85%85% within 24 hours 85% 152 Table of Contents TRANSPORTATION STREETS 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Street Cut Reimbursements166,763$$200,000$210,000$175,000 Charges to Capital Projects138,197 --- General Resources3,001,048 3,291,213 3,281,213 4,023,048 TOTAL RESOURCES$3,306,008$3,491,213$3,491,213$4,198,048 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services1,571,677$$1,569,493$1,569,493$1,622,008 Materials & Supplies47,494 70,175 70,175 60,175 Maintenance & Repairs880,582 913,200 913,200 1,958,691 Insurance54,298 41,904 41,904 27,283 Miscellaneous2,422 4,550 4,550 4,550 Operations673,823 811,642 811,642 500,687 Transfers75,712 80,249 80,249 24,654 Fixed Assets ---- TOTAL EXPENDITURES$3,306,008$3,491,213$3,491,213$4,198,048 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance21.00 19.00 19.00 19.00 Office/Clerical ---- Technical/Paraprofessional7.00 7.00 7.00 8.00 Professional ---- Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 29.00 27.00 27.00 28.00 MAJOR BUDGET CHANGES The 2006-07 budget reflects the transfer of 1 FTE from the Water Fund. Increase in funding for street maintenance. *Estimate as of May 2006 153 Table of Contents TRANSPORTATION TRAFFIC OPERATIONS PROGRAM DESCRIPTION The Traffic Operations Division provides for the safe operation and maintenance of the transportation system, which controls, guides, and directs the public. The Traffic Division coordinates and monitors traffic volumes and installs and maintains traffic signs, signals, and pavement markings. The Division also responds to citizen requests, manages transportation issues, reviews new development, and assures compliance with federal, state and local quality standards. In addition, this division is responsible for all City sign needs, including decaling and lettering of vehicles. MAJOR DIVISION GOALS 1. Add more independent traffic signals into closed loop system using radio-controlled devices. 2. Continue intersection accident monitoring and improvement program. 3. Reduce the number of emergency traffic signal calls by implementing an on-going preventive maintenance program. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Replace 80,000 feet of needed pavement markings. 2. Replace 2% of the estimated 13,000 signs in Denton. 3. Improve pavement markings at major intersections, utilizing state-of-the-art materials and equipment. 4. Remark crosswalks and upgrade crossing signs. 5. Seek deployment of the Intelligent Transportation System. 6. Continue implementing the Geographic Information System (GIS) and the work order system. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Pavement marking/buttons (linear feet) 82,00082,00082,00080,000 2. Traffic controller upgrades 202077 3. Flashers (school and advanced warning) maintained 26263232 4. Signals maintained 102102103103 5. Signs serviced 1,6001,6001,2001,200 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Signal preventive maintenance scheduled 102102103103 2. Button projects scheduled/completed 80%80%80%80% 3. New signal construction 4411 4. Maintain stop bar and arrows 70%70%70%70% 5. Maintain stop signs hit as result of 170170220220 accidents 154 Table of Contents TRANSPORTATION TRAFFIC OPERATIONS 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED State Signal Reimbursement16,062$$16,062$16,062$16,062 General Resources1,106,676 1,152,656 1,152,656 1,431,276 TOTAL RESOURCES$1,122,738$1,168,718$1,168,718$1,447,338 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services623,443$$767,352$767,352$866,561 Materials & Supplies14,218 15,502 15,502 16,181 Maintenance & Repairs162,083 132,687 132,687 377,979 Insurance133,391 48,965 48,965 42,289 Miscellaneous1,328 1,850 1,850 1,850 Operations132,525 143,471 143,471 95,302 Transfers55,750 58,891 58,891 47,176 Fixed Assets ---- TOTAL EXPENDITURES$1,122,738$1,168,718$1,168,718$1,447,338 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional8.00 8.00 8.00 8.00 Professional - 1.00 1.00 1.00 Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 9.00 10.00 10.00 10.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 155 Table of Contents TRANSPORTATION STREET LIGHTING 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources799,920$$795,000$795,000$880,895 TOTAL RESOURCES$799,920$795,000$795,000$880,895 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services$ -$ -$ -$ - Materials & Supplies74,425 -- 68,700 Maintenance & Repairs ---- Insurance ---- Miscellaneous ---- Operations725,495 795,000 795,000 812,195 Transfers ---- Fixed Assets ---- TOTAL EXPENDITURES$799,920$795,000$795,000$880,895 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional ---- Professional ---- Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL---- MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 156 Table of Contents TRANSPORTATION ENGINEERING 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Charges to Capital Projects1,266,935$$ -$ -$ - Traffic Impact Analysis Fees500 --- Public Works Inspection Fees390,434 --- Right-of-Way Inspection Fees61,492 --- Overtime Inspection Fees7,000 --- Engineering Print Revenue1,998 --- Loading Zones2,640 --- Parking Lot Permits5,600 --- General Resources1,438,088 --- TOTAL RESOURCES$3,174,686$ -$ -$ - 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services2,428,561$$ -$ -$ - Materials & Supplies33,631 --- Maintenance & Repair17,037 --- Insurance50,763 --- Miscellaneous ---- Operations285,115 --- Transfers359,579 --- Fixed Assets ---- TOTAL EXPENDITURES$3,174,686$ -$ -$ - PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 --- Technical/Paraprofessional24.00 --- Professional9.00 --- Management/Supervision5.00 --- Temporary/Seasonal ---- TOTAL PERSONNEL 39.00--- MAJOR BUDGET CHANGES The Engineering Department has been transferred from the General Fund to the Water Fund. *Estimate as of May 2006 157 Table of Contents CITY OF DENTON GENERAL FUND ORGANIZATIONAL CHART Citizens City Council City Manager Community Services ProgramsPublic Safety ProgramsTransportation ProgramsDowntown ProgramsAdministrative Programs Building InspectionsAnimal ServicesAirportEconomic DevelopmentAccounting Code EnforcementFire AdministrationStreetsDowntown DevelopmentBudget and Finance Administration Library - AdministrationFire OperationsTraffic OperationsCable Television Library - Emily FowlerFire PreventionStreet LightingCity Manager's Office Library - North BranchMunicipal CourtFacilities Management Library - South BranchMunicipal JudgeHuman Resources Parks - AdministrationPoliceInternal Audit Parks - Keep Denton BeautifulLegal Administration Parks - Leisure ServicesPublic Information Office Parks - MaintenanceRisk Management PlanningTax Treasury 158 Table of Contents CITY OF DENTON DOWNTOWN Citizens City Council City Manager Community Services ProgramsPublic Safety ProgramsTransportation ProgramsAdministrative Programs Downtown Programs Economic Development Downtown Development 159 Table of Contents DOWNTOWN SUMMARY BY CATEGORY 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources657,187$$562,076$562,076$543,584 TOTAL RESOURCES$657,187$562,076$562,076$543,584 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services497,303$$410,927$410,927$421,326 Materials & Supplies8,839 10,590 10,590 59,047 Maintenance & Repair ---- Insurance4,932 5,227 5,227 2,979 Miscellaneous4,341 10,450 10,450 10,200 Operations72,639 65,310 65,310 28,596 Transfers69,133 59,572 59,572 21,436 Fixed Assets ---- TOTAL EXPENDITURES$657,187$562,076$562,076$543,584 *Estimate as of May 2006 160 Table of Contents DOWNTOWN SUMMARY BY DIVISION 2003-042004-052004-052005-06 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Economic Development$ -$ -$ -$ - Downtown Development ---- General Resources657,187 562,076 562,076 543,584 TOTAL RESOURCES$657,187$562,076$562,076$543,584 2003-042004-052004-052005-06 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Economic Development389,693$$347,456$347,456$328,070 Downtown Development267,494 214,620 214,620 215,514 TOTAL EXPENDITURES$657,187$562,076$562,076$543,584 *Estimate as of May 2006 161 Table of Contents DOWNTOWN ECONOMIC DEVELOPMENT PROGRAM DESCRIPTION The Economic Development DepartmentÔs objective is to promote and assist community development in Denton through economic development programs and partnerships, such as business retention, international business and government relations. The department acts as liaison to Denton County, the universities and community college, chambers of commerce, developers and businesses. Staff compiles and distributes community statistics and information and provides responses to concerns and informational requests. This department is also responsible for the coordination of movie and film production projects. MAJOR DIVISION GOALS 1. Facilitate economic development activities, such as business recruitment and retention, developer assistance, and international relations. 2. Promote economic development through implementation of four project areas: Image and Marketing, Downtown Development, Business Parks, and University of North Texas (UNT) Research Park. Act as staff support to the Economic Development Partnership Board in promoting other focus areas, such as retail recruitment and medical services. 3. Promote Denton through partnerships with the universities, Denton Independent School District (DISD), chambers of commerce, and Denton businesses. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Implementation of Image and Marketing, Business Parks, North Texas Research Park, and Downtown Development action plans. 2. Work with developers, chambers of commerce, City departments, and contractors to facilitate and expedite negotiations for locations and expansions. 3. Continue to develop the Small Business Assistance Program, creating partnerships, and assisting small businesses in locating necessary resources. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Implementation of strategic action plans 5666 2. Business retention visits 30404040 3. Development projects assisted 15101512 4. Council breakfasts/business 433 recognition events 4 5. Small business development 4444 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Development projects located 11101210 2. International partnerships/events 5232 3. Strategic Plan projects 5445 completed 162 Table of Contents DOWNTOWN ECONOMIC DEVELOPMENT 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources389,693$$347,456$347,456$328,070 TOTAL RESOURCES$389,693$347,456$347,456$328,070 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services300,400$$268,353$268,353$275,163 Materials & Supplies4,814 5,270 5,270 16,479 Maintenance & Repair ---- Insurance3,045 2,987 2,987 1,788 Miscellaneous4,341 10,450 10,450 10,200 Operations35,034 29,360 29,360 10,876 Transfers42,059 31,036 31,036 13,564 Fixed Assets ---- TOTAL EXPENDITURES$389,693$347,456$347,456$328,070 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional1.00 1.00 1.00 1.00 Professional2.00 1.00 1.00 1.00 Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 4.00 3.00 3.00 3.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 163 Table of Contents DOWNTOWN DOWNTOWN DEVELOPMENT PROGRAM DESCRIPTION Downtown Development is a program designed to capitalize on the unique character of the downtown business district, while promoting progressive marketing and management techniques. The program utilizes historic preservation as an integral foundation of downtown economic development. The Downtown Development office administers citywide historic preservation efforts, economic development in the central business district, provides staff support to the Historic Landmark Commission and works closely with the Main Street Association. MAJOR DIVISION GOALS 1. Coordinate groups, businesses, and activities in the downtown area to increase retail sales and tax revenues. 2. Enhance the visual appeal of the area by promoting historic preservation and adaptive reuse of buildings; provide design assistance and promote a positive image of the area through festivals, events, and marketing. 3. Provide professional preservation expertise and staff support to the Historic Landmark Commission. 4. Coordinate Capital Improvement Projects, such as replacing sidewalks, repairing streets, and improving pedestrian and vehicular accessiblity. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Preserve and improve diversity of business, retail, government, and residential uses through facilitation of the downtown master plan. 2. Assist tenants and property owners with physical improvements through consultation. 3. Manage STEP (State Transportation Enhancement Program) grant for the Hickory Arts Corridor. 4. Manage the Cedar Street Capital Improvement Project. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 51010 1. New business/residential uses 12 2. Tenants/Owners assisted 25N/A2525 3. Grants 1N/A11 4. CIP projects 1N/A11 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Retail starts / relocations / 51010 expansions 12 2. Jobs created 15N/A2020 3. Public improvement grants written 1N/A11 4. Public and private investment in Main Street area (City $: Private $) 1:211:41:141:10 164 Table of Contents DOWNTOWN DOWNTOWN DEVELOPMENT 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources267,494$$214,620$214,620$215,514 TOTAL RESOURCES$267,494$214,620$214,620$215,514 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services196,903$$142,574$142,574$146,163 Materials & Supplies4,025 5,320 5,320 42,568 Maintenance & Repair ---- Insurance1,887 2,240 2,240 1,191 Miscellaneous ---- Operations37,605 35,950 35,950 17,720 Transfers27,074 28,536 28,536 7,872 Fixed Assets ---- TOTAL EXPENDITURES$267,494$214,620$214,620$215,514 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional ---- Professional2.00 1.00 1.00 1.00 Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL 3.00 2.00 2.00 2.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 165 Table of Contents CITY OF DENTON GENERAL FUND ORGANIZATIONAL CHART Citizens City Council City Manager Community Services ProgramsPublic Safety ProgramsTransportation ProgramsDowntown ProgramsAdministrative Programs Building InspectionsAnimal ServicesAirportEconomic DevelopmentAccounting Code EnforcementFire AdministrationStreetsDowntown DevelopmentBudget and Finance Administration Library - AdministrationFire OperationsTraffic OperationsCable Television Library - Emily FowlerFire PreventionStreet LightingCity Manager's Office Library - North BranchMunicipal CourtFacilities Management Library - South BranchMunicipal JudgeHuman Resources Parks - AdministrationPoliceInternal Audit Parks - Keep Denton BeautifulLegal Administration Parks - Leisure ServicesPublic Information Office Parks - MaintenanceRisk Management PlanningTax Treasury 166 Table of Contents CITY OF DENTON ADMINISTRATIVE Citizens City Council City Manager Community Services ProgramsPublic Safety ProgramsTransportation ProgramsDowntown Programs Administrative Programs Accounting Budget and Finance Admin. Cable Television City Manager's Office Facilities Management Human Resources Internal Audit Legal Administration Public Information Office Risk Management Tax Treasury 167 Table of Contents ADMINISTRATIVE SUMMARY BY CATEGORY 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Williams Square Parking Fees14,805$$15,637$15,637$15,950 City Hall East - Lease Revenue90,387 98,604 98,604 57,519 Tax Roll Processing9,200 8,080 8,500 8,800 Tax Certificates2,640 1,515 1,500 1,500 General Resources11,604,764 12,738,969 12,590,804 13,875,598 TOTAL RESOURCES$11,721,796$12,862,805$12,715,045$13,959,367 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services6,469,538$$6,227,711$6,227,711$7,786,403 Materials & Supplies119,518 170,874 170,874 289,657 Maintenance & Repair325,671 385,441 385,441 454,292 Insurance114,154 116,868 116,868 69,418 Miscellaneous303,474 238,260 238,260 252,468 Operations2,064,460 3,385,126 3,237,366 2,826,218 Transfers2,309,273 2,317,405 2,317,405 2,259,291 Fixed Assets15,708 21,120 21,120 21,620 TOTAL EXPENDITURES$11,721,796$12,862,805$12,715,045$13,959,367 *Estimate as of May 2006 168 Table of Contents ADMINISTRATIVE SUMMARY BY DIVISION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Accounting14,805$$15,637$15,637$15,950 Budget and Finance Admin. ---- Cable Television ---- City Manager's Office ---- Facilities Management90,387 98,604 98,604 57,519 Human Resources ---- Internal Audit ---- Legal Administration ---- Public Information Office ---- Tax11,840 9,595 10,000 10,300 Treasury ---- Miscellaneous ---- Risk Management ---- General Resources11,604,764 12,738,969 12,590,804 13,875,598 TOTAL RESOURCES$11,721,796$12,862,805$12,715,045$13,959,367 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Accounting1,135,780$$1,268,436$1,268,436$1,168,220 Budget and Finance Admin.689,871 807,854 807,854 722,023 Cable Television115,303 115,455 115,455 104,834 City Manager's Office1,029,462 916,216 916,216 916,444 Facilities Management2,379,367 2,504,315 2,504,315 2,658,297 Human Resources1,207,712 1,084,106 1,084,106 1,059,267 Internal Audit135,714 101,241 101,241 102,217 Legal Administration1,124,870 1,097,555 1,097,555 1,104,029 Public Information Office511,846 395,710 395,710 489,017 Tax204,521 213,900 213,900 217,242 Treasury400,605 362,542 362,542 364,522 Miscellaneous2,377,830 3,532,761 3,385,001 5,053,255 Risk Management408,915 462,714 462,714- TOTAL EXPENDITURES$11,721,796$12,862,805$12,715,045$13,959,367 *Estimate as of May 2006 169 Table of Contents ADMINISTRATIVE ACCOUNTING PROGRAM DESCRIPTION The Accounting Division collects, records, summarizes, and reports the results of all financial transactions that occur within City operations and prepares the Comprehensive Annual Financial Report (CAFR). Major responsibilities include accounts payable, payroll, utility accounting, grant reporting, project and cost accounting, fixed asset maintenance, Federal Energy Regulatory Commission (FERC) accounting, financial statement preparation, and other accounting functions. MAJOR DIVISION GOALS 1. Provide financial information to all users in the form, the frequency, and the timeliness needed for management decisions. 2. Provide financial reporting in conformity with Generally Accepted Accounting Principles (GAAP), FERC accounting and reporting, and project and cost accounting. 3. Provide for timely and accurate payments to the CityÔs vendors. 4. Maintain a process of payment frequency that will allow for early payment discounts to be taken when offered by vendors. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue to receive the ÑCertificate of Achievement for Excellence in Financial Reporting.Ò 2. Distribute monthly financial reports by the tenth working day of the month. 3. Provide a comprehensive financial report and economic analysis on a monthly basis. 4. Present the Comprehensive Annual Financial Report by January 14. 5. Continue to automate the bank reconciliation process to monitor and safeguard the CityÔs cash th of each month. resources and complete monthly reconciliations by the 25 6. Develop/update accounting policies and procedures to ensure compliance with Governmental Accounting Standards Board (GASB)/GAAP requirements. 7. Continue staff professional and technical development. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Monthly revenue expenditure reports 180180180180 2. Accounts Payable documents processed per year 55,00060,00058,00058,000 3. General accounting transactions monthly 10,00011,50011,00011,000 4. Payroll transactions entered 3,2003,1753,175 monthly 3,200 5. Payroll checks per month 2,5002,5002,4752,475 6. Fixed assets transactions per year 1,3501,3001,2001,200 7. A/P checks issued per year 21,00024,00022,00022,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Vendor invoices processed within 30 days 98%100%100%100% 2. Monthly operations report 83%100%83%100% distributed within 7 working days 3. Monthly closings within 7 days 83%100%83%100% 170 Table of Contents ADMINISTRATIVE ACCOUNTING 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Williams Square Parking Fees14,805$$15,637$15,637$15,950 General Resources1,120,975 1,252,799 1,252,799 1,152,270 TOTAL RESOURCES$1,135,780$1,268,436$1,268,436$1,168,220 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services947,339$$1,078,520$1,078,520$1,002,494 Materials & Supplies16,531 20,772 20,772 36,168 Maintenance & Repair ---- Insurance15,440 16,765 16,765 11,174 Miscellaneous690 600 600 600 Operations25,083 28,144 28,144 33,148 Transfers130,697 123,635 123,635 84,636 Fixed Assets ---- TOTAL EXPENDITURES$1,135,780$1,268,436$1,268,436$1,168,220 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical5.00 4.00 4.00 4.00 Technical/Paraprofessional3.00 3.00 3.00 3.00 Professional8.00 7.00 7.00 6.00 Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 17.00 15.00 15.00 14.00 MAJOR BUDGET CHANGES The 2006-07 budget reflects the transfer of 1 FTE to the Electric Fund. *Estimate as of May 2006 171 Table of Contents ADMINISTRATIVE BUDGET AND FINANCE ADMINISTRATION PROGRAM DESCRIPTION Budget and Finance Administration is the administrative arm of City financial operations. The division has direct management responsibility over Risk Management, Accounting, Tax, Materials Management, Treasury, Municipal Court, Library Services, Technology Services, Fleet Management, and Human Resources. Budget and Finance Administration is also responsible for the development of the Annual Program of Services and the Capital Improvement Program. This division oversees preparation of various internal and external financial reports, advises management on all aspects of the financial operations of the City, and is responsible for long-range financial planning and debt management for the City. MAJOR DIVISION GOALS 1. Safeguard the CityÔs assets by maximizing resources, minimizing costs, and protecting cash principle. 2. Prepare an annual operating and capital improvement budget that includes the CityÔs operations plan for providing city services. 3. Prepare annual five-year financial forecast. 4. Evaluate and make recommendations on City operations and procedures to make the City more effective in providing services to the citizens of Denton and more efficient in the use of City resources. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue to improve financial accountability and transparency. 2. Prepare a stand-alone document that describes the CityÔs long range financial forecast. 3. Obtain the Distinguished Budget Award and exemplary rating as a communication device, policy document, operation guide, and financial plan from the Government Finance Officers AssociationÔs (GFOA) Distinguished Budget Award program. 4. Complete reporting requirements for Governmental Accounting Standards Board for the 2006 Comprehensive Annual Financial Report (CAFR). 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Issue papers presented to City Council and Audit/Finance Committee N/AN/A2020 2. Budget transfers 155165165170 3. Department budgets reviewed/monitored 92929292 4. Complete financial and economic analysis reports by the 25th of each month for the 121212 previous month 12 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Consecutive years for the GFOA Distinguished Budget Award 19202021 2. Average cost to produce Annual Program of Services $35$35$35$40 172 Table of Contents ADMINISTRATIVE BUDGET AND FINANCE ADMINISTRATION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources689,871$$807,854$807,854$722,023 TOTAL RESOURCES$689,871$807,854$807,854$722,023 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services530,870$$678,120$678,120$598,757 Materials & Supplies7,596 15,032 15,032 49,268 Maintenance & Repair ---- Insurance7,386 7,785 7,785 5,576 Miscellaneous - 575 575 625 Operations45,986 28,511 28,511 31,832 Transfers98,033 77,831 77,831 35,965 Fixed Assets ---- TOTAL EXPENDITURES$689,871$807,854$807,854$722,023 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional1.00 1.00 1.00 1.00 Professional3.00 3.00 3.00 4.00 Management/Supervision2.00 2.00 2.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 7.00 7.00 7.00 7.00 MAJOR BUDGET CHANGES The Finance Administration Division has been combined with the Budget Division. The 2006-07 budget reflects the transfer of 1 FTE from the City Manager's Office, 1 FTE transferred from Police, and 2 FTEs eliminated. *Estimate as of May 2006 173 Table of Contents ADMINISTRATIVE CABLE TELEVISION PROGRAM DESCRIPTION The Cable Television Division is responsible for operating the City's cable TV station (DTV), including broadcasting live all City Council regular meetings, work sessions, and planning and zoning commission meetings. The division also creates and maintains a current Bulletin Board System (BBS) as well as manages the PEG division programming of DTV Newsbreak and DTV Sports Football. MAJOR DIVISION GOALS 1. Make city government more accessible to Denton citizens by informing them of City 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 division programming Ï DTV Newsbreak and DTV Sports Football. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-2007 1. Combine DTV marketing efforts with Public Information Office and PEG marketing activities. 2. Improve the quality of the bulletin board and public meeting coverage. 3. Utilize PEG department staff to cover public meeting coverage and bulletin board creation. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Bulletin board slides 250250300350 2. Hours per month of live public meetings (including repeats) 150150150150 3. Number of City stories on DTV 247247252 Newsbreak 197 4. Number of City of Denton PSA run 681681600 times during DTV football games 672 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Percentage of City of Denton stories on DTV Newsbreak N/AN/A38%40% 2. Number of hours PEG staff worked for other City departments versus N/A304320 amount worked for PEG Division N/A 174 Table of Contents ADMINISTRATIVE CABLE TELEVISION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources115,303$$115,455$115,455$104,834 TOTAL RESOURCES$115,303$115,455$115,455$104,834 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services84,304$$80,742$80,742$71,540 Materials & Supplies1,609 325 325 5,564 Maintenance & Repair7,492 6,000 6,000 400 Insurance - 2,042 2,042 897 Miscellaneous775 100 100 150 Operations10,102 10,038 10,038 16,016 Transfers11,021 16,208 16,208 10,267 Fixed Assets ---- TOTAL EXPENDITURES$115,303$115,455$115,455$104,834 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional ---- Professional1.00 1.00 1.00 1.00 Management/Supervision ---- Temporary/Seasonal1.00 --- TOTAL PERSONNEL 2.00 1.00 1.00 1.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 175 Table of Contents ADMINISTRATIVE CITY MANAGERÔS OFFICE PROGRAM DESCRIPTION The mission of the City ManagerÔs Office (CMO) is to facilitate the success of the City Council and the City Manager through customer service, communication, coordination, and collaboration. The CMO staff combines the efficient and effective use of knowledge and problem solving to work directly with the City Council and the City Manager to administer policy in a manner that is both reliable and accurate. The CMO provides customer service through anticipating customer expectations; giving leadership and direction to the organization; organizing municipal and special elections; maintaining official records; responding to requests for information and assistance; and acting as a liaison between City administration and the City Council. MAJOR DIVISION GOALS 1. Identify strategies that relate to realizing our vision and mission developed by the new Mayor and changing City Council, and to transition to a new 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. 3. Be a role model for the organization during the transition to a new Mayor and City Manager. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue to improve and meet all administrative support requests for the Mayor, City Council and City Manager. 2. Implement new workload distribution standards as a continual adjustment to the shifting of people and number of staff members on the City ManagerÔs Office team. 3. Continue organization-wide cross training and keep the consolidated office manual updated as new support services are requested of the CMO team. 4. Support the development of a more transparent financial process, greater budget detail and documented five-year financial planning for the organization. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Requests for service 18,70015,00011,80012,000 2. Council meetings/agendas 60706565 3. Pages of records scanned 14,95217,60017,00017,000 4. Reading files 52525252 5. Pages of records posted to web 13,18013,00013,000 site 10,472 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Open records requests completed within required time frame 100%100% 100%100% 2. Special events/projects completed successfully 100%100%100%100% 3. Requests for information responded to within requested 90%90%90% time frame 100% 176 Table of Contents ADMINISTRATIVE CITY MANAGER'S OFFICE 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources1,029,462$$916,216$916,216$916,444 TOTAL RESOURCES$1,029,462$916,216$916,216$916,444 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services719,430$$647,256$647,256$659,704 Materials & Supplies15,688 15,715 15,715 36,819 Maintenance & Repair1,818 2,170 2,170 3,373 Insurance17,543 10,720 10,720 5,694 Miscellaneous27,168 21,380 21,380 21,380 Operations75,164 77,703 77,703 85,205 Transfers172,651 141,272 141,272 104,269 Fixed Assets ---- TOTAL EXPENDITURES$1,029,462$916,216$916,216$916,444 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical2.00 1.50 1.50 2.50 Technical/Paraprofessional1.00 1.00 1.00 1.00 Professional3.00 2.00 2.00 1.00 Management/Supervision2.00 2.00 2.00 2.00 Temporary/Seasonal ---- TOTAL PERSONNEL 8.00 6.50 6.50 6.50 MAJOR BUDGET CHANGES The 2006-07 budget reflects 1 FTE eliminated, 1 FTE transferred to Budget and Finance Administration, 1FTE transferred from Reprographics in the Technology Services Fund, and 1 FTE transferred from Police. *Estimate as of May 2006 177 Table of Contents ADMINISTRATIVE FACILITIES MANAGEMENT PROGRAM DESCRIPTION The Facilities Management Department is responsible for Capital Improvement Program (CIP) construction, major and minor renovation projects, construction contracts including hiring and supervising architects and consultants, building maintenance, space planning, lease/purchase negotiations, janitorial services, utility services, and security for multiple municipal buildings. These tasks are accomplished by providing quality facility management, service, and construction management for interdepartmental customers who serve our citizens. MAJOR DIVISION GOALS 1. Provide administration and evaluation of City facilities during construction and maintenance, making the City more effective in providing services for citizens while becoming more efficient in the use of City resources. 2. Implement the adopted Capital Improvement Program, improving on completion dates and reporting systems. 3. Continue to provide a 24/7 on-call system for maintenance of City facilities in an aesthetically pleasing and orderly manner, which instills employee pride and efficiency and improves public approval. 4. Continue to provide efficient and effective service to our customers. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue major Capital Improvement Program (CIP) construction for FY2007, including South Branch Library, Fire Station 7, and the Public Safety Training Facility. 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 in view of service priorities. 4. Continue to complete work requests in a timely manner and perform scheduled heating, ventilation, air conditioning (HVAC) maintenance on equipment to extend the life of the capital investments while improving on our scheduled maintenance program. 5. Continue to provide and monitor custodial services for designated City buildings. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Buildings served 35353535 2. Major CIP projects 24211 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Work requests completed on time 85%85%85%85% 2. "Off-hours" requests completed 100%100%100%100% 3. Projects completed on time and within budget 100%100%85%100% 4. Special projects completed on N/A85%100% time 100% 178 Table of Contents ADMINISTRATIVE FACILITIES MANAGEMENT 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED City Hall East - Lease Revenue90,387$$98,604$98,604$57,519 General Resources2,288,980 2,405,711 2,405,711 2,600,778 TOTAL RESOURCES$2,379,367$2,504,315$2,504,315$2,658,297 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services948,705$$934,802$934,802$958,987 Materials & Supplies22,912 51,873 51,873 54,380 Maintenance & Repair315,301 374,410 374,410 432,656 Insurance29,543 28,870 28,870 19,747 Miscellaneous665 503 503 503 Operations969,353 1,048,442 1,048,442 1,139,898 Transfers92,888 65,415 65,415 52,126 Fixed Assets ---- TOTAL EXPENDITURES$2,379,367$2,504,315$2,504,315$2,658,297 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical2.00 2.00 2.00 2.00 Technical/Paraprofessional9.00 8.00 8.00 8.00 Professional2.00 --- Management/Supervision2.00 3.00 3.00 3.00 Temporary/Seasonal ---- TOTAL PERSONNEL 15.00 13.00 13.00 13.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 179 Table of Contents ADMINISTRATIVE HUMAN RESOURCES PROGRAM DESCRIPTION The Human Resources Department serves as a partner to departments within the organization with advice, support, and recommendations to effectively utilize and manage the CityÔs human resources. The departmentÔs strategic role is to provide an avenue by which managers can attract and retain quality employees. This includes competitive compensation and benefits package, active workforce diversity program, recruiting program, cutting-edge training program, and recommending short- and long-term human resource management. It is also the departmentÔs goal to provide exceptional service to both internal and external customers. MAJOR DIVISION GOALS 1. Attract and retain qualified individuals through a competitive compensation and benefits package. 2. Implement processes, procedures, and programs that ensure equal opportunity employment and legal compliance and enhance diversity in the workplace. 3. Provide support to the Civil Service Commission to ensure compliance with state laws for police officers and firefighters. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Provide assistance in filling open positions so that the open-to-fill ratio for non-professional positions is maintained at an average of 30 days, and the ratio for professional and management positions is maintained at an average of 90 days. 2. Study and provide recommendations for a market-competitive compensation program, administer benefit programs, respond to employee benefit questions, and study and provide recommendations on new and/or enhanced benefit programs. 3. Determine employee training and development needs, implement appropriate programs, and administer Tuition Reimbursement, Seven Habits, and Civil Service budgets. 4. Enhance employee involvement by providing recognition programs and assisting supervisors with employee relations and personnel issues. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Applications/resumes processed 6,6137,0006,0006,500 2. Positions filled 340350350350 3. Employee separations 370350300300 4. Employee drug tests conducted 818945810905 5. Employee training workshops 116908485 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Average days to fill a position a. Non-exempt 50304040 b. Exempt 93909090 2. Turnover (excluding seasonal)13%13%12%12% 3. Employee relations issues 1,0021,0001,0001,000 4. Participant hours for training5,3295,3643,9845,365 180 Table of Contents ADMINISTRATIVE HUMAN RESOURCES 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources1,207,712$$1,084,106$1,084,106$1,059,267 TOTAL RESOURCES$1,207,712$1,084,106$1,084,106$1,059,267 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services931,134$$803,636$803,636$823,716 Materials & Supplies13,089 20,260 20,260 45,456 Maintenance & Repair520 1,991 1,991 1,991 Insurance16,669 17,111 17,111 10,310 Miscellaneous20,167 21,102 21,102 21,102 Operations64,910 85,956 85,956 84,829 Transfers161,223 134,050 134,050 71,863 Fixed Assets ---- TOTAL EXPENDITURES$1,207,712$1,084,106$1,084,106$1,059,267 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical2.00 1.00 1.00 1.00 Technical/Paraprofessional5.00 5.00 5.00 5.00 Professional7.00 5.00 5.00 5.00 Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 15.00 12.00 12.00 12.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 181 Table of Contents ADMINISTRATIVE INTERNAL AUDIT PROGRAM DESCRIPTION The Internal Audit Division provides an independent appraisal of the CityÔs operations and internal controls. The division provides management with reviews and recommendations for improvement of performance, reductions of cost, administrative and resource efficiencies, and risk analysis. The divisionÔs annual plan focuses on the organizationÔs goals and current audit service needs. MAJOR DIVISION GOALS Work with City management to ensure that: 1. Organizational and management objectives are met. 2. Resources are used economically and efficiently. 3. Risks or potential liabilities to the City are identified and minimized. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Analyze and review the CityÔs risks. 2. Develop an annual and a 5-year plan based on the goals of the organization and current audit needs. 3. Provide management with reports and at least 10 major recommendations for improvement. 4. Provide necessary audit services as determined by the current needs of the organization. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Scheduled and follow-up reviews 99128 2. Ongoing reviews and consulting11111313 3. Special request projects 991113 4. Percentage of time: a. Scheduled and follow- up reviews 54%59%46%45% b. Ongoing reviews and 19%18%23%23% consultations c. Special request projects 11%8%9%16% d. Non-audit activities 16%15%21%16% 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Recommendations accepted 100%100%100%100% 2. Recommendations implemented 54%75%72%75% 182 Table of Contents ADMINISTRATIVE INTERNAL AUDIT 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources135,714$$101,241$101,241$102,217 TOTAL RESOURCES$135,714$101,241$101,241$102,217 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services113,727$$89,271$89,271$91,412 Materials & Supplies345 462 462 1,062 Maintenance & Repair ---- Insurance1,379 1,494 1,494 801 Miscellaneous ---- Operations4,784 3,307 3,307 5,294 Transfers15,479 6,707 6,707 3,648 Fixed Assets ---- TOTAL EXPENDITURES$135,714$101,241$101,241$102,217 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional0.50 --- Professional1.00 1.00 1.00 1.00 Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL 1.50 1.00 1.00 1.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 183 Table of Contents ADMINISTRATIVE LEGAL ADMINISTRATION PROGRAM DESCRIPTION The Legal Department provides quality legal representation to the City Council, boards, and staff members of the City. This department also represents the City in litigation, drafts various legal instruments, and handles claims filed against the City. The Legal Department also provides assistance in the collection of delinquent accounts and administers the codification and revision of city ordinances. In addition, this department provides a prosecutor to represent the State of Texas in Municipal Court proceedings. MAJOR DIVISION GOALS 1. Provide quality legal services and representation efficiently and ethically in all matters affecting the City of Denton in a manner that helps to achieve the CityÔs goals and objectives. 2. Provide the best possible legal instruments for City projects within the time available for document preparation or review. 3. Provide the most effective legal representation possible in litigation-related activities involving the City of Denton, while meeting all court-imposed deadlines and centralize litigation function through litigation attorney and legal assistant. 4. Recover monies due the City. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Work with Code Enforcement to aggressively pursue compliance with applicable ordinances. 2. Accomplish the goals established by the Council Performance Review Committee for the Legal Department. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Contracts/forms reviewed or prepared 2,1421,9002,0002,000 2. Correspondence/memos prepared 3,9993,4004,0004,000 3. Ordinances/resolutions prepared 428400400400 4. Proclamations/Appreciations 57756060 5. Requests for legal services 4,0006,5006,500 received 6,926 6. Miscellaneous documents prepared 300300300300 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Requests for legal services processed within response cycle 95%95%95%95% time 184 Table of Contents ADMINISTRATIVE LEGAL ADMINISTRATION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources1,124,870$$1,097,555$1,097,555$1,104,029 TOTAL RESOURCES$1,124,870$1,097,555$1,097,555$1,104,029 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services997,989$$698,449$698,449$734,474 Materials & Supplies6,388 9,320 9,320 12,878 Maintenance & Repair - 300 300 300 Insurance11,089 11,583 11,583 6,731 Miscellaneous500 500 500 500 Operations47,400 317,417 317,417 292,515 Transfers45,796 38,866 38,866 35,011 Fixed Assets15,708 21,120 21,120 21,620 TOTAL EXPENDITURES$1,124,870$1,097,555$1,097,555$1,104,029 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical3.00 2.50 2.50 2.50 Technical/Paraprofessional1.00 1.00 1.00 1.00 Professional4.00 3.00 3.00 3.00 Management/Supervision2.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 10.00 7.50 7.50 7.50 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 185 Table of Contents ADMINISTRATIVE PUBLIC INFORMATION OFFICE PROGRAM DESCRIPTION The Public Information Office (PIO) assists the organization with the dissemination of information to the public. The division conducts programs which are designed to inform citizens of City programs, services, and issues; to help create and maintain a positive public image of the organization; to serve as a liaison to the media; to assist the management section when the Emergency Operation Center is activated; to maintain oversight of the cable television franchise; to facilitate internal communications to keep employees informed; and to assist other City departments and individuals with positive media relations. The division also provides advertising, print material, and public relations support to the organization and public education programs to the Utilities Department. MAJOR DIVISION GOALS 1. Improve citizen awareness, understanding, and participation in City programs, services, and issues, as well as promote a positive public image of the organization. 2. Provide quality print, media, and communication plans/advertising production support to all City departments. 3. Assist City Council with information dissemination and media relations. 4. Facilitate and improve internal communications to help create an informed employee work- base through the use of City Limits newsletter. 5. Assist departments with information dissemination, media relations, and emergency communications issues. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Provide support to help fulfill the public education and involvement component for City's Storm Water Permit. 2. Expand scope of City environmental web pages. 3. Update the digital photography archive and make it more accessible and user friendly. 4. Assure cable-regulated rate adjustments, franchise renewal, and other cable franchise items that may arise are in compliance with Federal Communications Commission (FFC) guidelines, state laws, and City ordinances. 5. Enhance Denton Independent School District (DISD) education efforts on source water protection and other environmental issues. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Community/DISD educational 42403942 programs and special events 2. Print/advertising materials 80108100 produced 110 3. Media items sent 124488585 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Media inquiries handled within 24 hours 96%89%89%89% 2. Total cost per copy of Citizen Update $0.65$0.60$0.68$0.68 3. Average time per program (hrs) 16141414 186 Table of Contents ADMINISTRATIVE PUBLIC INFORMATION OFFICE 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources511,846$$395,710$395,710$489,017 TOTAL RESOURCES$511,846$395,710$395,710$489,017 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services339,876$$237,934$237,934$314,040 Materials & Supplies9,677 9,825 9,825 22,480 Maintenance & Repair540 570 570 15,572 Insurance - 5,263 5,263 3,159 Miscellaneous ---- Operations98,479 98,220 98,220 106,712 Transfers63,274 43,898 43,898 27,054 Fixed Assets ---- TOTAL EXPENDITURES$511,846$395,710$395,710$489,017 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional2.00 --- Professional3.00 3.00 3.00 4.00 Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL 5.00 3.00 3.00 4.00 MAJOR BUDGET CHANGES The 2006-07 budget reflects the addition of 1 FTE transferred from Reprographics in the Technology Services Fund. *Estimate as of May 2006 187 Table of Contents ADMINISTRATIVE TAX PROGRAM DESCRIPTION The Tax Division is responsible for all components of property tax assessment and collection. This includes calculating the ad valorem tax rate, the tax roll, tax billing, and the collection of current and delinquent taxes. Other aspects of this area include assisting in the annexation process, property liens (mowing, paving, mobile homes), and maintaining a working relationship with the Denton Central Appraisal District (DCAD). MAJOR DIVISION GOALS 1. Develop innovative methods to inform citizens about changes in the property tax program. 2. Provide top quality customer service to all citizens. 3. Provide in-depth tax analysis and reports. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Ensure all tax statements are distributed in a timely manner. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Property tax accounts 34,87236,60036,13238,000 2. DCAD supplement modifications 12,0247,90017,57615,000 3. Tax certificates 264150150150 4. Tax refunds 774500906750 5. Bankruptcies 1,0624001,1941,000 6. Account inquiries 7,6438,0008,0008,000 7. Release of liens 128120120124 8. Addition of liens 567512490 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Property tax accounts collected 98%98%98%98% 2. Average supplements per month 1,0026581,4651,250 3. Average tax certificates per 131313 month 22 4. Average tax refunds per month 65427663 5. Average bankruptcies per month 893310083 6. Average account inquiries per month 637667667667 7. Average release of liens per month 11101011 8. Average addition of liens per 56118 month 188 Table of Contents ADMINISTRATIVE TAX 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Tax Roll Processing9,200$$8,080$8,500$8,800 Tax Certificates2,640 1,515 1,500 1,500 General Resources192,681 204,305 203,900 206,942 TOTAL RESOURCES$204,521$213,900$213,900$217,242 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services104,217$$109,699$109,699$112,473 Materials & Supplies19,824 17,300 17,300 22,186 Maintenance & Repair ---- Insurance4,132 3,959 3,959 2,547 Miscellaneous ---- Operations18,966 16,444 16,444 19,638 Transfers57,382 66,498 66,498 60,398 Fixed Assets ---- TOTAL EXPENDITURES$204,521$213,900$213,900$217,242 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional2.00 2.00 2.00 2.00 Professional ---- Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL 2.00 2.00 2.00 2.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 189 Table of Contents ADMINISTRATIVE TREASURY PROGRAM DESCRIPTION The Treasury Division is responsible for managing the CityÔs investment portfolio, cash management, debt service, hotel occupancy tax program, and general fund accounts receivable. The primary objectives are to optimize the CityÔs interest earnings potential, analyze cash forecasts and daily cash requirements, analyze the CityÔs debt service structure, monitor internal controls, manage the cash- handling training program and monitor and analyze the general fund accounts receivable program. MAJOR DIVISION GOALS 1. Optimize investment earnings with safety and liquidity. 2. Improve efficiency and effectiveness of operations. 3. Be a leader among cities and in this community in providing quality service. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Ensure divisions obtain their budgeted interest incomes. 2. Administer a departmental strategic planning process. 3. Plan and implement check guarantee system. 4. Review and monitor the CityÔs bank depository services. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. General Fund investment income $611,902$500,000$515,000$550,000 2. Wire transfers 604600700750 3. Cash fund audits 1081405050 4. Hotels monitored 19192020 5. Hotel recipients monitored 16151718 6. Accounts receivable billed N/AN/A1,5211,608 7. Accounts receivable collected N/AN/A1,2921,366 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Budgeted investment income earned 122%100%100%100% 2. Cash audit recommendations implemented 85%100%35%100% 3. Hotel revenue audited 100%100%100%100% 4. Recipient allocation audited 100%100%100%100% 5. Accounts receivable collection rate N/AN/A85%85% 190 Table of Contents ADMINISTRATIVE TREASURY 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources400,605$$362,542$362,542$364,522 TOTAL RESOURCES$400,605$362,542$362,542$364,522 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services364,354$$333,317$333,317$341,008 Materials & Supplies1,069 1,045 1,045 3,396 Maintenance & Repair ---- Insurance3,996 4,256 4,256 2,782 Miscellaneous ---- Operations8,616 7,061 7,061 7,433 Transfers22,570 16,863 16,863 9,903 Fixed Assets ---- TOTAL EXPENDITURES$400,605$362,542$362,542$364,522 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional ---- Professional2.00 1.50 1.50 1.50 Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 4.00 3.50 3.50 3.50 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 191 Table of Contents ADMINISTRATIVE MISCELLANEOUS EXPENSE 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources2,377,830$$3,532,761$3,385,001$5,053,255 TOTAL RESOURCES$2,377,830$3,532,761$3,385,001$5,053,255 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Unemployment Insurance43,207$$120,000$120,000$100,000 Salary Adjustments - 50,000 50,000 1,480,144 Medical Insurance --- 497,654 Code Supplements6,349 6,000 6,000 10,000 Flex Benefits Plan22,189 20,000 20,000 25,000 Chamber Contribution159,000 90,000 90,000 90,000 City Council Contingency12,880 17,500 17,500 17,500 Neighborhood Empowerment Fund5,000 5,000 5,000 5,000 Affordable Housing Grant5,000 10,000 10,000 10,000 Campus Theatre Utilities43,092 45,000 45,000 50,108 Dues and Publications64,035 55,000 55,000 65,000 Miscellaneous54,192 100,000 100,000 100,000 Seven Habits18,441 26,320 26,320 26,662 Tuition Reimbursement23,856 20,000 20,000 25,000 Civil Service Exams19,562 40,000 40,000 40,000 Workforce Diversity2,041 5,000 5,000- Special Services40,843 42,750 42,750 44,850 Compensation & Class Study - 100,000 100,000 100,000 Efficiency Study - 200,000 200,000- Audit Expenditures73,502 110,000 110,000 112,000 Cost Allocation13,528 14,000 14,000 14,000 Collection Expense100,321 90,000 90,000 133,228 Denton County Appraisal District228,145 248,873 248,873 290,958 Bank Depository25,686 50,000 50,000 50,000 Mowing Expense2,124 1,500 1,500 2,000 Utilities - 500,000 352,240- Transfer to Water Engineering - 347,029 347,029 768,579 Transfer to Capital Projects101,172 -- 227,167 Transfer to Technology Services - 181,211 181,211- Transfer to Risk Management Fund200,000 --- Transfer to Material Management447,000 498,228 498,228 289,224 Transfer to Aquatic Fund - 350,552 350,552 413,512 Transfer to OPEB Fund500,000 --- Transfer To Customer Service166,667 188,798 188,798 65,669 TOTAL EXPENDITURES$2,377,830$3,532,761$3,385,001$5,053,255 *Estimate as of May 2006 192 Table of Contents ADMINISTRATIVE RISK MANAGEMENT 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED General Resources408,915$$462,714$462,714$ - TOTAL RESOURCES$408,915$462,714$462,714$ - 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services344,386$$365,965$365,965$ - Materials & Supplies4,790 8,945 8,945- Maintenance & Repair ---- Insurance6,977 7,020 7,020- Miscellaneous ---- Operations29,342 60,440 60,440- Transfers23,420 20,344 20,344- Fixed Assets ---- TOTAL EXPENDITURES$408,915$462,714$462,714$ - PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00- Technical/Paraprofessional ---- Professional3.00 3.00 3.00- Management/Supervision1.00 1.00 1.00- Temporary/Seasonal ---- TOTAL PERSONNEL 5.00 5.00 5.00- MAJOR BUDGET CHANGES The Risk Management Department has been transferred from the General Fund to the Risk Retention Fund. *Estimate as of May 2006 193 Table of Contents 194 Table of Contents GENERAL DEBT SERVICE FUND 2006Ï07 The General Debt Service Fund is used for the accumulation of resources for payment of general long-term debt principal and interest. Resources include an applicable portion of the Ad Valorem Tax Levy and related interest income usable from debt service. From the collectible portion of the tax levy, an allocation of available funds is made between General Fund operating revenue and the General Debt Service Fund. DEBT MANAGEMENT SUMMARY A. Debt Issuance. The City will issue debt only 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, are not to be used to fund operating needs of the City and are backed by the full faith and credit of the City, as well as the ad valorem tax authority 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 a revenue and for which the asset may reasonably be expected to provide for a revenue stream to fund the debt service requirements. 3. Certificates of Obligation (COs). Certificates of obligation will be used to finance permanent improvements and land acquisition, the need for which arises between bond elections. In addition, they may also be used to finance costs associated with capital project overruns or to acquire equipment. Debt service for COs may be from general tax revenues under certain circumstances as defined by law. They may also be backed by a specific revenue stream(s) or by a combination of tax revenues and specific revenue streams. 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 the City 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 195 Table of Contents CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES GENERAL DEBT SERVICE FUND (continued) 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 as required by the Securities and Exchange Commission (SEC) Rule 15c2-12, specifically, Texas Municipal Advisory Council (State Information Depository). 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 $.62652 per $100 valuation falls well below this limit. H. Bond Ratings. Denton's bonds currently have the following ratings: Moody'sStandard & 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. *Moody's upgraded Denton's General Obligation Bonds rating from A1 to Aa3 in April, 1999. ** Moody's upgraded Denton's Revenue Bonds rating from A to A1 in March, 1993. 196 Table of Contents AD VALOREM TAX DISTRIBUTION BETWEEN DEBT SERVICE AND OPERATIONS AND MAINTENANCE 80% 70% 60% 71% 71% 64% 67% 62% 62% 63% 61% 60% 58% 50% 40% 42% 40% 39% 37% 38% 38%29% 33% 36% 29% 30% 20% 10% 0% Debt ServiceOperations & Maintenance 197 Table of Contents GENERAL DEBT SERVICE FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Ad Valorem Taxes8,700,451$$8,566,758$8,566,758$9,732,726 Transfers In1,589,383 1,831,643 1,831,643 5,043,098 TOTAL REVENUES$10,289,834$10,398,401$10,398,401$14,775,824 Use of Reserves - 231,026 205,820- TOTAL RESOURCES$10,289,834$10,629,427$10,604,221$14,775,824 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Debt Service10,185,283$$10,609,427$10,604,221$14,775,824 Paying Agent Fees - 20,000-- TOTAL EXPENDITURES$10,185,283$10,629,427$10,604,221$14,775,824 *Estimate as of May 2006 198 Table of Contents ESTIMATED AD VALOREM TAX COLLECTIONS & DISTRIBUTION 2006-07 Assessed Valuation for 20054,789,376,811$ Gain in Value651,852,098 Net Assessed Valuation for 20065,441,228,909$ Tax Rate Per $100 Valuation x 0.62652 $34,090,387 Estimated Collections x 100.00% TOTAL REVENUE$34,090,387 TAX RATE PER $100 2006-07 DISTRIBUTION2005-062006-07REVENUEPERCENT General Fund0.42928$$0.44765$24,357,66171.45% General Debt Service Fund0.17887 0.17887 9,732,72628.55% TOTAL$0.60815$0.62652$34,090,387100.00% 199 Table of Contents GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2006 General DebtGeneral Debt YearPrincipalInterestTotal 2006-079,375,000$$5,400,824$14,775,824 2007-089,035,000 4,957,191 13,992,191 2008-098,835,000 4,584,573 13,419,573 2009-108,745,000 4,211,785 12,956,785 2010-118,415,000 3,833,245 12,248,245 2011-127,705,000 3,469,997 11,174,997 2012-137,420,000 3,126,120 10,546,120 2013-146,830,000 2,798,636 9,628,636 2014-156,910,000 2,475,717 9,385,717 2015-166,860,000 2,145,267 9,005,267 2016-176,455,000 1,824,320 8,279,320 2017-186,250,000 1,516,238 7,766,238 2018-195,795,000 1,223,260 7,018,260 2019-205,270,000 953,285 6,223,285 2020-215,145,000 697,621 5,842,621 2021-224,380,000 463,596 4,843,596 2022-232,875,000 288,654 3,163,654 2023-242,450,000 162,625 2,612,625 2024-251,470,000 70,834 1,540,834 2025-26780,000 18,625 798,625 TOTAL121,000,000$$44,222,413$165,222,413 200 Table of Contents 2007-2026 GENERAL DEBT SERVICE FUND PRINCIPAL/INTEREST DEBT REQUIREMENTS $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 '07'08'09'10'11'12'13'14'15'16'17'18'19'20'21'22'23'24'25'26 PRINCIPLEINTEREST 201 Table of Contents GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS 2006-07 IssueIssue DateFinal MaturityInterest Rate (a) General Obligation 199704-01-9702-15-20175.00 to 7.00 (b) General Obligation 199804-01-9802-15-20184.40 to 5.40 1998Certificates of Obligation04-01-9802-15-20184.00 to 5.00 (c) Certificates of Obligation 199903-06-9902-15-20194.10 to 5.10 1999General Obligation 03-06-9902-15-20194.10 to 5.00 (d) General Obligation Refunding 1999A04-01-9902-15-20163.20 to 5.00 (e) Certificates of Obligation 200005-02-0002-15-20205.25 to 6.12 2000General Obligation05-02-0002-15-20205.25 to 6.12 (f) Certificates of Obligation 200104-20-0102-15-20214.25 to 5.25 2001General Obligation04-20-0102-15-20214.50 to 5.50 (g) Certificates of Obligation 200203-21-0202-15-20224.50 to 5.25 2002General Obligation03-21-0202-15-20225.00 to 5.25 (h) Certificates of Obligation 200303-14-0302-15-20232.10 to 5.07 2003General Obligation03-14-0302-15-20233.00 to 4.75 (i) Certificates of Obligation 200405-04-0402-15-20242.00 to 5.00 2004General Obligation 12-10-0402-15-20202.50 to 5.00 (j) Certificates of Obligation 200505-15-0502-15-20253.00 to 4.37 2005General Obligation05-25-0502-15-20253.00 to 5.00 2006Certificates of Obligation07-07-0602-15-20264.00 to 4.75 2006General Obligation07-07-0602-15-20264.25 to 5.00 (a) Includes $674,920 Issue paid by Drainage. (b) Includes $3,536,998 Issue paid by Drainage. (c) Includes $1,513,091 paid by Motor Pool; $443,839 by Communications; $2,657,992 by Fleet Managment; and $1,008,727 by Solid Waste. (d) Includes $1,981,044 paid by Drainage; and $1,481,220 paid by Solid Waste. (e) Includes $146,635 paid by Communications; and $100,443 paid by Fleet Management. (f) Includes $2,460,046 paid by Tech Services; $1,520,844 paid by Motor Pool; and $3,845,000 paid by Solid Waste. (g) Includes $2,010,000 paid by Tech Services; and $4,545,000 paid by Solid Waste. (h) Includes $1,865,000 paid by Technology Services; $1,755,000 paid by Solid Waste; $575,000 paid by Parks Aquatics; $202,844 paid by Fleet Management; and $618,673 paid by Materials Management. (i) Includes $1,195,000 paid by Solid Waste; and $1,000,000 paid by Tech Services. (j) Includes $1,570,000 paid by Solid Waste; and $1,505,000 paid by Motor Pool. (k) Includes $4,505,000 paid by Solid Waste; and $2,305,000 paid by Motor Pool. 202 Table of Contents GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS 2006-07 Original Amount NetAmount Principal & Interest Requirements for 2006-07 Amount of RefundedOutstanding of IssueIssues10/1/06Principal InterestTOTAL 4,700,000 4,700,000 455,000 220,000 17,595 237,595 9,660,000 9,660,000 5,780,000 485,000 268,160 753,160 5,625,000 5,625,000 905,000 55,000 42,779 97,779 6,935,000 6,935,000 3,835,000 295,000 172,133 467,133 8,215,000 8,215,000 5,330,000 410,000 240,465 650,465 7,020,000 7,020,000 5,305,000 605,000 231,431 836,431 3,125,000 3,125,000 775,000 155,000 39,603 194,603 3,750,000 3,750,000 945,000 190,000 48,280 238,280 12,210,000 12,210,000 5,570,000 595,000 252,040 847,040 14,245,000 14,245,000 10,695,000 710,000 521,504 1,231,504 12,590,000 12,590,000 9,535,000 940,000 440,881 1,380,881 12,075,000 12,075,000 10,760,000 440,000 540,675 980,675 7,405,000 7,405,000 5,675,000 655,000 203,020 858,020 8,080,000 8,080,000 5,315,000 625,000 195,018 820,018 13,640,000 13,640,000 13,095,000 565,000 575,683 1,140,683 9,410,000 9,410,000 9,150,000 550,000 368,463 918,463 7,145,000 7,145,000 6,620,000 615,000 245,263 860,263 5,000,000 5,000,000 4,895,000 165,000 212,381 377,381 12,665,000 12,665,000 12,665,000 1,000,000 595,429 1,595,429 3,695,000 3,695,000 3,695,000 100,000 190,023 290,023 $9,375,000$5,400,826$14,775,826 203 Table of Contents 204 Table of Contents ELECTRIC FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Operating Revenues130,062,693$$126,352,824$158,550,600$134,579,201 Non-Operating Revenues2,066,408 2,421,224 2,421,224 2,899,030 Use of Reserves930,241 44,441,978 48,693,783 46,748,200 TOTAL RESOURCES$133,059,342$173,216,026$209,665,607$184,226,431 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Fuel & Purchased Power103,375,311$$103,312,756$128,955,686$103,722,989 Operation & Maintenance14,074,656 15,339,472 16,324,643 17,346,426 Payments in Lieu of Taxes7,923,111 7,781,706 9,309,150 9,017,957 Non-Operating Expenditures7,686,264 9,140,134 8,327,928 8,662,964 Use of Reserves - 37,641,958- 45,476,095 TOTAL EXPENDITURES$133,059,342$173,216,026$162,917,407$184,226,431 Excess Resources or (Over) Expenditures$-$-$46,748,200$- PERSONNEL2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance3.00 3.50 3.00 2.50 Office/Clerical9.00 8.00 8.00 8.00 Technical/Paraprofessional76.00 76.00 76.00 77.00 Professional10.00 10.00 11.00 12.00 Management/Supervision12.00 12.00 12.00 12.00 Temporary/Seasonal0.50 0.50 0.50 0.50 TOTAL PERSONNEL 110.50 110.00 110.50 112.00 This format of this budget is being used to provide financial information in a manner that is commensurate to what is publicly available from other municipal utilities and investor-owned utilities operating in Texas. *Estimate as of May 2006 205 Table of Contents ELECTRIC FUND RESOURCES & EXPENDITURES RESOURCES $184,226,431 Use of Reserves 25.4% Non-Operating Revenues 1.6% Operating Revenues 73.0% EXPENDITURES $184,226,431 Use of Reserves 24.7% Fuel & Purchased Power 56.3% Non-Operating Expenditures 4.7% Payments in Lieu of Taxes 4.9% Operation & Maintenance 9.4% 206 Table of Contents WATER FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Interest Operating/Non-Operating$1,418,413$820,000$1,109,960$950,267 Water Sales Residential9,793,49310,568,55111,163,06911,501,958 Water Sales Commercial9,836,32611,263,53711,493,82611,753,382 Water for Resale719,593326,099737,688410,123 Other Water1,061,092484,179760,207669,133 Engineering Fees & Permits-363,383733,575578,872 Engineering Charges -1,724,3001,551,2251,929,044 Cost of Service - General Fund 183,114598,827451,846430,933 Cost of Service - Electric Fund 1,901,8132,183,3602,183,3612,180,972 Cost of Service - Wastewater Fund902,5901,179,9131,129,470954,198 Cost of Service - Solid Waste Fund1,014,409982,093982,093952,571 Impact Fee Revenues5,800,0004,700,0004,000,0004,100,000 TOTAL REVENUES$32,630,843$35,194,242$36,296,320$36,411,453 Use of Reserves-3,692,000250,0008,620,000 TOTAL RESOURCES$32,630,843$38,886,242$36,546,320$45,031,453 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Water Administration$1,182,016$1,725,983$1,554,707$2,040,873 Water Production5,440,2045,652,7505,021,92810,588,606 Water Distribution 4,012,3026,363,8943,797,4397,359,945 Water Metering1,324,8571,701,1061,524,3811,591,935 (1) Water Engineering - 2,707,378 2,582,071 2,811,402 Water Laboratory261,876321,170304,406327,481 Utilities Administration857,155942,941872,6491,046,296 Customer Service3,531,8653,967,7833,837,5913,641,884 Safety & Training321,796414,607386,791430,061 Miscellaneous 14,832,26814,738,48614,820,42414,911,216 TOTAL EXPENDITURES$31,764,339$38,536,098$34,702,387$44,749,699 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Water Administration8.758.759.009.50 Water Production27.5027.5027.5029.50 Water Distribution 22.0022.0022.0022.00 Water Metering13.0013.5013.5013.50 Water Engineering-31.0031.0031.00 Water Laboratory3.753.753.753.75 Utilities Administration9.009.009.009.00 Customer Service43.0043.0043.0043.00 Safety & Training3.003.003.003.00 TOTAL PERSONNEL 130.00161.50161.75164.25 (1) Funding for the General Fund supported Engineering functions are budgeted in the Water Fund. *Estimate as of May 2006 207 Table of Contents WATER FUND RESOURCES & EXPENDITURES RESOURCES $45,031,453 Cost of Service - Cost of Service - Cost of Service - Solid Waste Fund Wastewater Fund Electric Fund 2.1% 2.1% Cost of Service - 4.8% General Fund Impact Fee 1.0% Revenues Engineering 9.1% Charges 4.3% Use of Reserves Engineering Fees & 19.2% Permits Interest 1.3% Operating/Non- Other Water Operating 1.5% 2.1% Water for Resale Water Sales Water Sales 0.9% Residential Commercial 25.5% 26.1% EXPENDITURES $44,749,699 Transfer to Capital Purchased Power Projects 4.6% 23.7% Personal Services Transfer to 21.8% Wastewater Fund Materials & Supplies 0.6% 3.6% Maintenance & Transfer to Electric Repair Fund 2.5% 0.9% Insurance Cost of Service 0.7% Transfers 5.2% Return on Investment 1.9% Debt Service Franchise Fee 25.7% 2.2% Fixed Assets Miscellaneous Operations 0.7% 0.2% 5.7% 208 Table of Contents WATER FUND EXPENDITURES BY CLASSIFICATION 2006-07 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Purchased Power1,443,218$$1,756,982$1,958,696$2,044,293 Personal Services6,606,664 9,622,715 9,125,880 9,750,522 Materials & Supplies1,096,891 1,402,618 1,331,059 1,628,054 Maintenance & Repair710,470 1,016,741 1,006,607 1,146,071 Insurance406,632 421,887 421,885 332,512 Return on Investment 731,109 789,238 843,635 849,825 Franchise Fee835,554 901,986 964,154 971,229 Miscellaneous56,864 49,475 54,021 82,365 Operations1,768,873 2,798,484 2,387,032 2,530,477 Fixed Assets97,085 333,353 314,853 307,000 Debt Service11,835,875 11,501,516 11,501,516 11,494,469 Cost of Service - General Fund1,002,997 1,229,271 1,229,271 1,360,217 Cost of Service - Engineering -- 80,083 63,783 Transfer to Electric Fund292,785 373,634 429,497 422,262 Transfer to Wastewater Fund244,543 246,988 300,988 249,458 Cost of Service - Fleet Services --- 25,869 Cost of Service - Technology Services686,361 763,739 763,739 719,684 Cost of Service - Risk Retention Fund109,863 -- 109,863 Cost of Service - Materials Management - 51,696 51,696 60,395 Transfer to Capital Projects3,838,555 5,275,775 1,937,775 10,601,351 TOTAL EXPENDITURES$31,764,339$38,536,098$34,702,387$44,749,699 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 20.00 20.50 20.50 20.50 Office/Clerical31.00 31.00 31.00 32.00 Technical/Paraprofessional50.75 72.75 72.75 73.75 Professional11.25 15.25 15.50 16.00 Management/Supervision13.50 18.50 18.50 18.50 Temporary/Seasonal3.50 3.50 3.50 3.50 TOTAL PERSONNEL 130.00 161.50 161.75 164.25 *Estimate as of May 2006 209 Table of Contents WATER FUND WATER ADMINISTRATION PROGRAM DESCRIPTION The Water Administration Division provides for the general supervision and direction of all water facilities and operations. These facilities and operations include filtration pumping plants, water distribution, metering and repair, and laboratory functions. Other responsibilities include capital improvement planning, grant administration, and liaison with local, state, and federal regulatory authorities and other parties associated with DentonÔs Water Utility. MAJOR DIVISION GOALS 1. Maintain the provision of uninterrupted water service to customers at the lowest price. 2. Improve monitoring of existing contracts for water supply with wholesale customers. 3. Improve the administrative management of Capital Improvement Program (CIP) projects. 4. Improve management of existing water resources. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Implement the southwest booster pump project. 2. Continue renegotiations of the water supply contract with the City of Dallas. 3. Develop and implement a water reuse strategy to extend water supplies. 4. Complete final design for upgrades to the Lake Lewisville Water Treatment Plant. 5. Update the water distribution model. 6. Continue implementation of the Water Conservation Plan. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 28,77328,95030,397 1. Customer accounts 27,853 2. Water employees, excluding Utility Administration, Safety, and Customer Service 75.075.575.7578.25 3. Customers/full-time equivalent (FTE) 368381382388 4. Finished water (million gallons) 5,9026,6756,5766,903 5. Public Utilities Board meetings 20242024 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Cost/million gallons $4,592$4,427$4,026$5,218 2. Cost/customer $983$1,027$914$1,185 210 Table of Contents WATER FUND WATER ADMINISTRATION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Water System Resources1,182,016$$1,725,983$1,554,707$2,040,873 TOTAL RESOURCES$1,182,016$1,725,983$1,554,707$2,040,873 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Purchased Power185,481$$215,000$245,503$291,900 Personal Services522,136 673,113 648,671 712,830 Materials & Supplies8,758 21,900 17,670 30,399 Maintenance & Repair11,390 46,200 22,750 21,000 Insurance13,925 19,211 19,211 14,711 Miscellaneous43,323 16,135 17,826 32,690 Operations325,934 669,102 437,671 808,795 Transfer to Engineering -- 80,083 63,783 Transfer to Fleet Services --- 1,990 Transfer to Technology Services71,069 65,322 65,322 62,775 Fixed Assets ---- TOTAL EXPENDITURES$1,182,016$1,725,983$1,554,707$2,040,873 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance & Repair ---- Office/Clerical2.00 2.00 2.00 2.00 Technical/Paraprofessional3.00 3.00 3.00 3.00 Professional2.25 2.25 2.50 3.00 Management/Supervision1.50 1.50 1.50 1.50 Temporary/Seasonal ---- TOTAL PERSONNEL 8.75 8.75 9.00 9.50 MAJOR BUDGET CHANGES The 2005-06 budget estimate reflects the addition of 0.25 FTE. The 2006-07 budget reflects the addition of 0.5 FTE. *Estimate as of May 2006 211 Table of Contents WATER FUND UTILITIES ADMINISTRATION PROGRAM DESCRIPTION The Utilities Administration Division provides general administrative support for Utilities operations, which includes Electric, Water, Wastewater, Solid Waste, Engineering, Drainage, Parks, Street and Traffic Control maintenance. MAJOR DIVISION GOALS 1. Ensure quality service to internal and external customers. 2. Improve the efficiency and effectiveness of all department operations. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Conduct effective utilities strategic planning process. 2. Promote utility objectives at local and state level. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Public Utilities Board meetings 24242424 2. City Council meetings 24242424 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Requests for assistance addressed within time frame requested 98%98%98%98% 2. Special projects completed 98%98%98%98% 212 Table of Contents WATER FUND UTILITIES ADMINISTRATION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Water System Resources140,512$$233,716$216,294$398,245 Electric Fund Transfer253,225 239,808 221,931 246,125 Wastewater Fund Transfer223,495 231,949 214,658 158,863 Drainage Transfer25,849 25,772 23,851 47,067 Solid Waste Fund Transfer214,074 211,696 195,915 195,996 TOTAL RESOURCES$857,155$942,941$872,649$1,046,296 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services636,142$$722,681$637,993$768,265 Materials & Supplies11,752 15,300 15,100 21,174 Maintenance & Repair - 1,000 1,000 1,000 Insurance10,138 10,257 10,257 7,113 Miscellaneous3,018 18,300 18,300 30,720 Operations41,009 72,245 86,841 91,684 Transfer to General Fund72,887 48,652 48,652 70,436 Transfer to Fleet Services --- 663 Transfer to Technology Services77,987 54,506 54,506 52,824 Transfer to Materials Mgmt --- 2,417 Fixed Assets4,222 --- TOTAL EXPENDITURES$857,155$942,941$872,649$1,046,296 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional1.00 1.00 1.00 1.00 Professional4.00 4.00 4.00 4.00 Management/Supervision2.00 2.00 2.00 2.00 Temporary/Seasonal1.00 1.00 1.00 1.00 TOTAL PERSONNEL 9.00 9.00 9.00 9.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 213 Table of Contents WATER FUND WATER PRODUCTION PROGRAM DESCRIPTION The primary activity of the Water Production Division is to produce sufficient volumes of potable water and maintain adequate pressures throughout the distribution network. This requires that the plant equipment and operational activities be sustained on a 24-hour-a-day, 7-day-a-week basis throughout the year. MAJOR DIVISION GOALS 1. Identify and prepare to meet upcoming state and federal regulations in a cost-effective manner. 2. Continue to identify and implement ways to improve treated water quality. 3. Improve the effectiveness of human resources utilization through increased training and position planning to meet the challenges of division growth and facility expansion. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Design the Roselawn 2.5 million gallon, elevated water tower for the southern portion of Denton. 2. Design Lake Lewisville WTP upgrade and begin construction and startup southwest booster station. 3. Continue monitoring for the Stage II Disinfectants and Disinfection By-Product Rule and Long- Term 2 Enhanced Surface Water Treatment Rule and assess the need for changes in disinfectant strategy. 4. Continue to increase security measures for all facilities in Water Production. 5. Continue to upgrade the communications between Water Production facilities with Spread Spectrum radio systems. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Raw water (1,000 gallons) 6,234,0767,026,2507,047,0867,245,250 2. Finished water (1,000 gallons) 5,901,7506,675,0196,802,1036,903,245 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Purchased power ($/1,000 gallons) $0.20$0.23$0.24$0.24 2. Personnel services ($/1,000 gallons) $0.24$0.27$0.23$0.26 3. Chemicals ($/1,000 gallons) $0.13$0.13$0.12$0.12 4. Maintenance ($/1,000 gallons) $0.02$0.03$0.03$0.03 5. Transfers ($/1,000 gallons) $0.24$0.12$0.02$0.23 6. Other ($/1,000 gallons) $0.08$0.12$0.09$0.12 214 Table of Contents WATER FUND WATER PRODUCTION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Water System Resources5,440,204$$5,652,750$5,021,928$10,588,606 TOTAL RESOURCES$5,440,204$5,652,750$5,021,928$10,588,606 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Purchased Power1,257,737$$1,541,982$1,713,193$1,752,393 Personal Services1,429,409 1,716,046 1,596,100 1,780,144 Materials & Supplies716,429 886,100 835,676 1,011,050 Maintenance & Repair115,072 216,850 211,800 237,000 Insurance269,070 232,494 232,494 194,620 Miscellaneous2,748 3,645 3,500 3,915 Operations211,130 300,942 257,974 324,552 Transfer to Capital Projects1,402,000 695,000 130,000 5,225,000 Transfer to Technology Services36,609 33,338 33,338 43,952 Transfer to Fleet --- 3,980 Fixed Assets - 26,353 7,853 12,000 TOTAL EXPENDITURES$5,440,204$5,652,750$5,021,928$10,588,606 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional22.00 22.00 22.00 24.00 Professional ---- Management/Supervision4.00 4.00 4.00 4.00 Temporary/Seasonal0.50 0.50 0.50 0.50 TOTAL PERSONNEL 27.50 27.50 27.50 29.50 MAJOR BUDGET CHANGES The 2006-07 budget reflects the addition of 2 FTEs. *Estimate as of May 2006 215 Table of Contents WATER FUND WATER DISTRIBUTION PROGRAM DESCRIPTION The Water Distribution Division is responsible for maintaining the water distribution system from the water production plant to customer facilities. MAJOR DIVISION GOALS 1. Respond to customer complaints regarding the distribution system quickly and efficiently. 2. Maintain all water mains, taps, hydrants, and valves. 3. Maintain a water line replacement program of 12Ò and below. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Maintain 495 miles of water system. 2. Replace 22,150 feet of water line. 3. Install 20 miles of new water line. 4. Repair 280 broken water mains and service lines. 5. Install 80 new taps or loops. 6. Maintain 4,935 valves. 7. Provide support for other divisions with manpower and equipment. 8. Maintain 3,750 fire hydrants. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Water mains replaced (feet) 19,62022,15022,15021,400 2. New line installed (feet) 120,000120,000120,000120,000 3. Hydrants maintained 3,5553,7503,7503,900 4. New large and small taps installed 80848080 5. Main break and service repairs 280280280280 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Average cost per foot of old main replaced $52$52$52$52 2. Average cost per foot of new line installed $46$46$46$46 3. Average cost to maintain fire hydrants $11$11$11$11 4. Average cost per 4Ò Ï 12Ò water tap $2,858$2,858$2,858$2,858 5. Average cost per main break $1,395$1,395$1,395$1,629 and service repair 216 Table of Contents WATER FUND WATER DISTRIBUTION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Water System Resources4,012,302$$6,363,894$3,797,439$7,359,945 TOTAL RESOURCES$4,012,302$6,363,894$3,797,439$7,359,945 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services998,142$$1,058,579$1,035,142$1,017,256 Materials & Supplies38,777 49,758 49,230 51,004 Maintenance & Repair447,701 534,500 559,670 629,000 Insurance44,935 39,753 39,753 32,062 Miscellaneous2,499 3,025 3,025 3,025 Operations350,067 390,419 395,759 415,406 Transfer to Capital Projects2,067,725 3,980,775 1,407,775 4,926,351 Transfer to Fleet Services --- 10,281 Transfer to Technology Services27,375 17,085 17,085 15,560 Fixed Assets35,081 290,000 290,000 260,000 TOTAL EXPENDITURES$4,012,302$6,363,894$3,797,439$7,359,945 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 13.00 13.00 13.00 13.00 Office/Clerical ---- Technical/Paraprofessional8.00 8.00 8.00 8.00 Professional ---- Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 22.00 22.00 22.00 22.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 217 Table of Contents WATER FUND WATER METERING PROGRAM DESCRIPTION The Water Metering Division is responsible for the efficient operation of all customer water meters, new meter installations, and replacement of inoperable meters. MAJOR DIVISION GOALS 1. Install new water meters. 2. Maintain efficient operation of existing water meters. 3. Implement and maintain a safe back flow, cross connection program. 4. Perform all work in a timely, cost-effective manner. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Install approximately 1,400 new water meters. 2. Find and repair any non-functional backflow assemblies. 3. Detect and resolve safety issues through regularly scheduled safety meetings. 4. Maintain 29,500 water meters 5. Maintain 341 large-inch meters. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. ¾,Ï2,meters to replace 1,8873,0001,0001,000 2. Leaks checked 1,0761,5001,5001,500 3. Meters located and read 1,1461,5001,6001,600 4. Hydrants flushed, routine 7,3073,6007,3007,500 5. Meter installations 1,2311,4501,2501,350 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES AVERAGES ACTUAL BUDGET ESTIMATE ADOPTED 1. Cost per meter change out (¾,Ï 2,)$145$300$155$175 2. Cost per leak checked (¾,Ï2,)$36$34$38$40 3. Cost per meter to locate and read$17$22$19$22 4. Cost per hydrant flushed $6$13$8$9 5. Cost per meter installation (¾,Ï 2,)$96$245$110$150 218 Table of Contents WATER FUND WATER METERING 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Water System Resources1,324,857$$1,701,106$1,524,381$1,591,935 TOTAL RESOURCES$1,324,857$1,701,106$1,524,381$1,591,935 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services627,638$$706,287$741,502$715,941 Materials & Supplies19,010 36,540 34,050 49,204 Maintenance & Repair122,588 173,200 169,700 189,800 Insurance20,047 25,361 25,361 21,827 Miscellaneous1,244 1,890 1,890 1,890 Operations116,120 133,219 127,269 144,518 Transfer to Capital Projects368,615 600,000 400,000 450,000 Transfer to Fleet Services --- 3,980 Transfer to Technology Services21,446 24,609 24,609 14,775 Fixed Assets28,149 --- TOTAL EXPENDITURES$1,324,857$1,701,106$1,524,381$1,591,935 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETBUDGETADOPTED Service/Maintenance 7.00 7.50 7.50 7.50 Office/Clerical ---- Technical/Paraprofessional5.00 5.00 5.00 5.00 Professional ---- Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 13.00 13.50 13.50 13.50 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 219 Table of Contents WATER FUND ENGINEERING PROGRAM DESCRIPTION The Engineering Department is responsible for preparation, coordination and management of the CityÔs Capital Improvement Program (CIP) projects. Related services include project development, real estate acquisitions, design, surveying and data gathering, project management, construction inspection/administration, pavement management database, and contract administration. The department records plats and as-built information of new infrastructure. Staff assists the public on existing and proposed streets, sidewalks, other transportation facilities, drainage, and utility lines. The department is responsible for administration of the Traffic Safety Commission and provides staff support to the Planning and Zoning Commission and Public Utilities Board. MAJOR DIVISION GOALS 1. Forecast and structure budgets for CIP projects and execute and/or manage consultants on project design and construction. 2. Provide engineering design services, information, and assistance to citizens, contractors, developers, and other City departments. 3. Provide real estate and capital support services to other City departments and assist the public with matters concerning City easements, right-of-ways (ROWs), and property. 4. Provide construction management and inspection for CIP projects and development contract improvements provided in connection with new construction. 5. Acquire professional services of consultants and provide project management of CIP projects. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Provide engineering services to complete CIP projects in an efficient and cost-effective manner. 2. Provide accurate cost accounting for level of effort expended on projects undertaken. 3. Advance the General Fund CIP program in an affordable manner towards project completions. 4. Achieve physical and financial integration within the Utilities framework. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. CIP dollars managed (millions) $8.3$37.1$20.1$37.0 2. Easements/ROWs obtained 153160160160 3. Right-of-way inspections 9541,0501,1401,050 4. Survey miles completed 16.032.417.532.0 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Initiated CIP complete per 80%70%80% timeline 80% 2. Real estate event completion 75%70%75% time 80% 3. ROW inspections made/4 hours 90%90%90%90% 4. Surveys completed in estimated time 90%90%85%90% 220 Table of Contents WATER FUND ENGINEERING 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Water System Resources$ -$ -$ -$ - Public Works Inspection Fees - 300,000 650,000 542,577 Right-Of-Way Fees - 45,378 58,000 59,740 Overtime Inspection Fees - 7,565 5,500 5,665 Loading Zones - 2,640 775 798 Parking Lot Permits - 7,800 7,500 7,725 Real Estate Application Fees -- 2,000 2,060 Charges to Bond Funds - 1,724,300 728,979 950,588 Charges to General Fund - 347,029 698,708 768,579 Charges for Water Fund - 125,000 140,600 154,660 Charges to Wastewater Fund - 147,666 270,020 297,022 Other Charges -- 19,989 21,988 TOTAL RESOURCES$ -$2,707,378$2,582,071$2,811,402 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services$ -$1,942,365$1,817,058$1,990,664 Materials & Supplies - 29,930 29,930 46,159 Maintenance & Repair - 16,473 16,473 39,000 Insurance - 33,426 33,426 25,360 Miscellaneous -- 3,000 3,375 Operations - 169,706 166,706 154,059 Transfer to General Fund - 366,812 366,812 381,213 Transfer to Fleet Services --- 3,648 Transfer to Technology Services - 146,666 146,666 156,291 Transfer to Materials Mgmt --- 10,633 Fixed Assets - 2,000 2,000 1,000 TOTAL EXPENDITURES$ -$2,707,378$2,582,071$2,811,402 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETBUDGETADOPTED Service/Maintenance ---- Office/Clerical --- 1.00 Technical/Paraprofessional - 22.00 22.00 21.00 Professional - 4.00 4.00 4.00 Management/Supervision - 5.00 5.00 5.00 Temporary/Seasonal ---- TOTAL PERSONNEL- 31.00 31.00 31.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 221 Table of Contents WATER FUND WATER LABORATORY PROGRAM DESCRIPTION The Water Laboratory Division performs the necessary tests for water system compliance with state and federal regulations and watershed monitoring. The Laboratory operation also provides bacteriological testing for other public water systems in and around Denton. MAJOR DIVISION GOALS 1. Continue division compliance with current and proposed state and federal regulations. 2. Continue efforts in watershed monitoring, including storm water program and drinking water quality protection. 3. Continue providing revenue-generating services to public water systems related to compliance standards for bacteriological quality of drinking water. 4. Increase laboratory data proficiency with the laboratory information management system (LIMS). 5. Increase laboratory productivity with the purchase of a ÑContinuous Flow AnalysisÒ system for wet chemistry parameters. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Increase laboratory quality control measures as recommended by the Environmental Protection Agency (EPA) and Texas Commission on Environmental Quality (TCEQ). 2. Develop methodologies for compliance with Surface Water Treatment Rules (SWTR). 3. Develop and implement sampling and monitoring activities required for compliance with drinking water regulations of the Safe Drinking Water Act. 4. Increase sampling and monitoring activities required for compliance with sludge regulations of the Clean Water Act. 5. Increase sampling and monitoring due to increase in population and additional Ray Roberts Water Treatment Plant and Robson Ranch well system. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Bacteriological analyses per year 4,5594,2124,5244,524 2. Chemical analyses per year 7,3256,4927,7767,776 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Average cost per analysis $16.10$16.86$16.56$16.56 222 Table of Contents WATER FUND WATER LABORATORY 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Water System Resources261,876$$321,170$304,406$327,481 TOTAL RESOURCES$261,876$321,170$304,406$327,481 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services167,302$$214,508$204,294$213,596 Materials & Supplies34,359 38,915 37,525 39,897 Maintenance & Repair9,914 19,500 17,275 20,300 Insurance2,894 3,229 3,229 2,187 Miscellaneous502 540 540 540 Operations15,452 16,950 14,015 17,898 Transfer to Fleet Services --- 332 Transfer to Technology Services14,233 12,528 12,528 7,731 Fixed Assets17,220 15,000 15,000 25,000 TOTAL EXPENDITURES$261,876$321,170$304,406$327,481 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional3.75 3.75 3.75 3.75 Professional ---- Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL 3.75 3.75 3.75 3.75 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 223 Table of Contents WATER FUND SAFETY & TRAINING PROGRAM DESCRIPTION The Safety and Training Division provides training in safety-related topics for all Utilities divisions. This division is responsible for conducting safety audits, correcting problems related to safety and health issues, and preventing injuries and damage to City equipment. The division coordinates and conducts safety meetings, encourages safe behavioral practices, and serves as a resource and support for citywide safety and training programs. MAJOR DIVISION GOALS 1. Protect employees from injury and health risk, moving from accountability to responsibility. 2. Promote a safety-conscious work force through training and safety audits. 3. Reduce workerÔs compensation injuries through annual continuing education. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Establish a behavioral-based safety program throughout the Utilities divisions. 2. Improve training through state Texas Commission on Environmental Quality (TCEQ), Texas A&M certification, and improved structure of training. 3. Improve the quality and effectiveness of the Utilities safety program by reducing the incident rate. 4. Improve the training through Ñtrain the trainerÒ programs. 5. Be on the forefront of safety and training while leading the industry among municipal organizations. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Conduct safety meetings 1,2671,3001,3521,300 2. Conduct job site safety audits 489650720850 3. Refresher classroom training 320250261150 4. Introductory level training 12201010 5. Policy implementation 2345 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Hold training classes each month 98.3%100%100%100% 2. Reduce vehicle accidents 6.3%10%9%10% 3. Develop training for outside organizations to generate revenue 100%50%75% 50% 224 Table of Contents WATER FUND SAFETY & TRAINING 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Water System Resources68,917$$84,663$78,982$90,312 Other Revenue - 41,765 38,963 21,503 Risk Fund Transfer --- 21,503 Electric Fund Transfer102,478 116,942 109,097 120,417 Wastewater Fund Transfer76,221 77,182 72,004 79,562 Drainage Transfer4,298 10,525 9,819 10,752 Solid Waste Fund Transfer69,883 83,530 77,926 86,012 TOTAL RESOURCES$321,797$414,607$386,791$430,061 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services209,257$$239,026$233,229$240,010 Materials & Supplies8,683 12,955 9,664 13,228 Maintenance & Repair2,911 3,349 2,899 3,183 Insurance6,252 6,868 6,868 4,477 Miscellaneous333 405 405 405 Operations52,549 100,740 82,462 104,827 Transfer to General Fund27,366 36,842 36,842 38,092 Transfer to Fleet Services --- 663 Transfer to Technology Services14,445 14,422 14,422 14,954 Transfer to Materials Mgmt --- 1,222 Fixed Assets --- 9,000 TOTAL EXPENDITURES$321,796$414,607$386,791$430,061 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance & Repair ---- Office/Clerical ---- Technical/Paraprofessional ---- Professional3.00 3.00 3.00 3.00 Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL 3.00 3.00 3.00 3.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 225 Table of Contents WATER FUND CUSTOMER SERVICE PROGRAM DESCRIPTION The Customer Service Division is responsible for managing requests for service, citizen concerns, and inquiries for the Electric, Water, Wastewater, Drainage, and Solid Waste Departments. This division is responsible for the billing and collection of all utility accounts receivable and serves as the central collection and processing area for City revenues. Customer Service bills and collects active, inactive, and aged utility accounts, as well as maintains utility customer account records. MAJOR DIVISION GOALS 1. Ensure delivery of requested utility services, as well as delivery of accurate, prompt utility and accounts receivable billings in an efficient, effective, and caring manner. 2. Improve customer payment convenience. 3. Improve customer relations and communications. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Ensure Paradigm upgrades are running as designed and that all Solid Waste personnel are proficient in its use. 2. Continue to improve the level of customer service during peak times to ensure accurate, timely billings. 3. Develop and implement a Customer Service Web site option for easier payment methods and more convenience to utility customers. 4. Continue to cross train all department staff to ensure a broader skill set within each specialized area. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Connects/disconnects 27,12653,32928,60430,263 2. Utilities customers 187,829164,335174,341183,058 3. Calls handled 135,194142,524143,035151,331 4. Cash receipts processed 1,774,9961,936,6521,900,0002,033,000 5. Billing count 541,704601,056579,623620,196 6. Billing dollars (in 1,000s) $166,648$186,018$178,314$190,796 7. Billing adjustments 2,9376,5923,0003,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Phone wait time less than 4 minutes 97%94%95%99% 2. Adjustment/billing ratio less than or equal to 2% 2%2%2%2% 3. Third party collections/billed less than 1% 1%1%1%1% 4. Work order completion within14 99.8%99%99% days 88% 226 Table of Contents WATER FUND CUSTOMER SERVICE 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Water System Resources499,462$$515,689$498,777$510,703 General Fund Transfer183,114 251,798 243,531 65,669 Electric Fund Transfer1,546,110 1,826,610 1,766,670 1,814,430 Wastewater Fund Transfer529,693 636,819 615,924 430,519 Drainage Transfer43,034 50,000 48,359 150,000 Solid Waste Fund Transfer730,452 686,867 664,330 670,563 TOTAL RESOURCES$3,531,865$3,967,783$3,837,591$3,641,884 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services2,016,638$$2,350,110$2,211,891$2,311,816 Materials & Supplies259,123 311,220 302,214 365,939 Maintenance & Repair894 5,669 5,040 5,788 Insurance39,371 51,288 51,286 30,155 Miscellaneous3,197 5,535 5,535 5,805 Operations602,462 642,073 659,737 305,951 Transfer to General Fund174,355 206,625 206,625 252,357 Transfer to Fleet Services --- 332 Transfer to Technology Services423,197 395,263 395,263 350,822 Transfer to Materials Mgmt --- 12,919 Transfer to Capital Projects215 --- Fixed Assets12,413 --- TOTAL EXPENDITURES$3,531,865$3,967,783$3,837,591$3,641,884 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical27.00 27.00 27.00 27.00 Technical/Paraprofessional8.00 8.00 8.00 8.00 Professional2.00 2.00 2.00 2.00 Management/Supervision4.00 4.00 4.00 4.00 Temporary/Seasonal2.00 2.00 2.00 2.00 TOTAL PERSONNEL 43.00 43.00 43.00 43.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 227 Table of Contents WATER FUND MISCELLANEOUS 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Water System Resources15,698,771$$15,088,630$16,664,358$15,245,663 TOTAL RESOURCES$15,698,771$15,088,630$16,664,358$15,245,663 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services$ -$ -$ -$ - Return on Investment731,109 789,238 843,635 849,825 Franchise Fee835,554 901,986 964,154 971,229 Debt Service11,835,875 11,501,516 11,501,516 11,494,469 Operations - 150,000-- Administrative Transfer to General Fund728,389 570,340 570,340 618,119 Transfer to Risk Retention Fund109,863 -- 109,863 Transfer to Electric Fund292,785 373,634 429,497 422,262 Transfer to Wastewater Fund244,543 246,988 300,988 249,458 Transfer to Materials Management - 51,696 51,696 33,204 Bad Debt Expense54,150 153,088 158,598 162,787 TOTAL EXPEDITURES$14,832,268$14,738,486$14,820,424$14,911,216 *Estimate as of May 2006 228 Table of Contents WATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2006 YEARPRINCIPALINTERESTTOTAL 2006-075,075,000 6,418,968 11,493,968 2007-085,145,000 6,166,683 11,311,683 2008-095,405,000 5,903,963 11,308,963 2009-105,720,000 5,624,087 11,344,087 2010-115,430,000 5,348,206 10,778,206 2011-125,650,000 5,081,363 10,731,363 2012-136,300,000 4,789,844 11,089,844 2013-146,615,000 4,468,401 11,083,401 2014-156,960,000 4,125,676 11,085,676 2015-167,250,000 3,770,395 11,020,395 2016-177,625,000 3,398,045 11,023,045 2017-187,910,000 3,007,127 10,917,127 2018-198,335,000 2,600,007 10,935,007 2019-208,775,000 2,170,994 10,945,994 2020-217,370,000 1,761,524 9,131,524 2021-226,195,000 1,415,025 7,610,025 2022-233,970,000 1,162,919 5,132,919 2023-244,190,000 959,122 5,149,122 2024-254,420,000 735,628 5,155,628 2025-262,180,000 565,031 2,745,031 2026-272,295,000 450,359 2,745,359 2027-282,415,000 329,666 2,744,666 2028-292,545,000 202,566 2,747,566 2029-302,680,000 68,675 2,748,675 TOTAL130,455,000$$70,524,274$200,979,274 229 Table of Contents WATER UTILITES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2006-07 Final Interest IssueIssue DateMaturityRate 1993-BUtility System Refunding06-01-9312-01-20073.55 to 6.75 1996-AUtility System Refunding05-01-9612-01-20245.30 to 7.80 1998-AUtility System Refunding07-07-9812-01-20294.65 to 6.65 1998-BUtility System Refunding03-10-9812-01-20144.00 to 5.00 2000Utility System Revenue04-25-0009-30-20204.64 to 6.16 2001Utility System Revenue04-17-0112-01-20204.00 to 5.40 2002-AUtility System Revenue03-28-0212-01-20214.25 to 5.25 2003Utility System Revenue & Refunding03-28-0312-01-20223.62 to 5.62 2004Utility System Refunding09-07-0412-01-20242.00 to 5.25 2005Utility System Refunding05-15-0512-01-20233.00 to 5.00 Capital Improvements in the Utility System are partially funded through the sale of bonds. The debt above represents consolidation of prior issues and funding for future growth. The Utility System - Electric, Water, and Wastewater - is currently expanding to accommodate the needs of the community and surrounding area which are also dependent upon the system. 230 Table of Contents WATER UTILITES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2006-07 Original AmountPrinicipal & Interest Requirements for 2006-07 Amount ofOutstanding Issue10/1/2006PrincipalInterestTotal $823,934$75,000$25,000$4,218$29,218 36,510,000 865,000 865,000 23,355 888,355 36,795,000 19,665,000 310,000 998,218 1,308,218 1,765,546 1,665,000 325,000 69,196 394,196 22,705,000 7,380,000 890,000 377,158 1,267,158 24,210,000 20,720,000 920,000 1,020,548 1,940,548 31,030,000 26,955,000 1,140,000 1,298,375 2,438,375 5,845,000 2,595,000 515,000 120,750 635,750 23,985,000 23,310,000 75,000 1,160,700 1,235,700 27,215,000 27,215,000 10,000 1,346,450 1,356,450 TOTAL5,075,000$$6,418,968$11,493,968 231 Table of Contents 232 Table of Contents WASTEWATER FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Interest Operating751,459$$409,215$513,211$404,476 Wastewater Residential6,343,823 6,853,909 7,091,788 7,400,308 Wastewater Commercial6,897,246 7,602,123 7,851,518 7,932,349 Wastewater Effluent Irrigation209,933 274,720 255,060 257,520 Wastewater Wholesale1,162,924 1,246,774 1,212,115 1,286,573 Other Wastewater967,877 826,089 947,829 989,729 Drainage Fees3,575,482 3,613,735 3,622,530 3,731,206 Transfer In - Other244,543 246,988 246,988 249,458 Impact Fee Revenues1,455,000 1,600,000 1,500,000 1,400,000 TOTAL REVENUES$21,608,287$22,673,553$23,241,039$23,651,619 Use of Reserves - 1,125,000- 775,000 TOTAL RESOURCES$21,608,287$23,798,553$23,241,039$24,426,619 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Wastewater Administration935,212$$1,363,124$1,080,505$1,449,784 Water Reclamation2,999,594 3,619,652 3,655,452 3,660,226 Wastewater Collection 2,136,051 3,146,643 2,645,963 3,199,970 Beneficial Reuse967,647 1,046,058 1,079,808 1,143,500 Wastewater Laboratory395,234 447,080 418,877 445,491 Industrial Pretreatment456,190 562,851 563,411 596,148 Drainage1,459,865 1,790,199 1,765,638 1,791,940 Watershed Protection334,431 423,585 407,353 412,056 Drainage Miscellaneous1,763,811 1,546,573 1,552,728 1,652,017 Miscellaneous 9,815,947 9,550,336 9,647,446 9,698,158 TOTAL EXPENDITURES$21,263,982$23,496,101$22,817,181$24,049,290 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Wastewater Administration7.00 7.00 7.00 6.50 Water Reclamation19.60 20.50 20.50 20.50 Wastewater Collection 19.00 19.00 19.00 19.00 Beneficial Reuse6.50 6.50 6.50 6.75 Wastewater Laboratory5.00 5.00 4.00 4.00 Industrial Pretreatment6.50 6.50 6.50 6.50 Drainage16.00 16.00 16.00 16.00 Watershed Protection3.62 3.62 3.62 3.62 TOTAL PERSONNEL 83.22 84.12 83.12 82.87 *Estimate as of May 2006 233 Table of Contents WASTEWATER FUND RESOURCES & EXPENDITURES RESOURCES $24,426,619 Use of Reserves Impact Fee 3.2% Interest Operating Revenues 1.7% 5.7% Wastewater Residential 30.3% Transfer In - Other 1.0% Drainage Fees 15.3% Other Wastewater 4.0% Wastewater Wholesale Wastewater Wastewater Effluent 5.3% Commercial Irrigation 32.5% 1.0% EXPENDITURES $24,049,290 Franchise Fee Debt Service Return on 2.9% 29.4% Investment Transfers 2.6% 13.5% Fixed Assets 2.7% Operations 15.7% Insurance, Misc. Personal Services 0.7% 21.0% Purchased Power Maintenance & 4.3% Repair Materials & Supplies 4.1% 3.1% 234 Table of Contents WASTEWATER FUND EXPENDITURES BY CLASSIFICATION 2006-07 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Purchased Power880,197$$815,000$882,000$1,040,000 Personal Services4,377,037 5,203,458 4,978,947 5,050,454 Materials & Supplies481,918 604,675 605,079 751,346 Maintenance & Repair651,533 900,061 864,286 990,180 Insurance215,817 182,395 182,395 115,225 Miscellaneous 48,624 27,465 27,676 42,795 Operations2,277,550 3,122,540 3,089,408 3,777,525 Fixed Assets11,390 711,500 200,000 642,500 Return on Investment668,581 581,728 601,142 618,928 Franchise Fee764,087 664,831 687,019 707,346 Debt Service7,427,655 6,432,162 6,432,162 6,439,202 General Obligation Debt Service554,404 631,764 631,764 627,714 Cost of Service - General Fund911,316 602,806 602,806 614,437 Cost of Service - Fleet Services --- 32,500 Cost of Service - Technology Services208,202 197,013 197,013 150,220 Cost of Service - Materials Management - 51,696 60,471 27,923 Transfer to Electric Fund158,171 197,889 206,664 220,257 (1) Cost of Service - Engineering - 147,666 97,223 77,435 (1) Cost of Service - Utilities Administration 224,188 257,721 273,172 205,930 (1) Cost of Service - Customer Service 621,699 686,819 702,267 580,519 (1) Cost of Service - Safety & Training 80,519 87,707 96,482 90,314 Cost of Service - Risk Retention Fund57,224 -- 57,224 Transfer for Capital Projects643,870 1,389,205 1,399,205 1,189,316 TOTAL EXPENDITURES$21,263,982$23,496,101$22,817,181$24,049,290 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 24.00 24.00 24.00 24.00 Office/Clerical3.10 4.00 3.00 3.25 Technical/Paraprofessional38.00 38.00 38.00 38.00 Professional6.50 6.50 6.50 6.00 Management/Supervision9.50 9.50 9.50 9.50 Temporary/Seasonal2.12 2.12 2.12 2.12 TOTAL PERSONNEL 83.22 84.12 83.12 82.87 *Estimate as of May 2005 (1) These divisions are found in the Water Fund. 235 Table of Contents WASTEWATER FUND WASTEWATER ADMINISTRATION PROGRAM DESCRIPTION The Wastewater Administration Division provides management direction and supervision for all wastewater facilities and operations. This includes wastewater collection, water reclamation, laboratory, pretreatment, beneficial reuse, drainage, and watershed protection. Other responsibilities include capital improvement planning, grant administration, operations, maintenance, financial reporting, and staff assistance to the Public Utilities Board. This division also provides management direction and supervision for drainage operations and maintenance, street sweeping, floodplain management, and drainage engineering. MAJOR DIVISION GOALS 1. Initiate in-house infiltration/inflow detection program. 2. Improve Division reporting systems. 3. Develop asset management program. 4. Develop CMOM program. 5. Compliance with environmental regulators. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue to monitor development in the Clear Creek Basin to program wastewater infrastructure. 2. Formulate wastewater system development plan in the Hickory Creek Basin. 3. Continue to expand reuse system and implement, with experience gained, operational procedures for future expansion. 4. Work with other municipalities and use the technology transfer from the Water Environment Research Foundation to implement improved operating procedures for the wastewater collection system and private sewer. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Customer accounts 25,69026,89726,80027,965 2. Wastewater employees, 62.164.564.563.5 excluding Drainage 3. Customers/full-time equivalent 417422442 (FTE) 414 4. Wastewater processed thru plant (million gallons) 5,6055,9455.4485,625 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Cost/million gallons $3,160$3,130$3,505$3,452 2. Cost/customer $689$692$712$694 236 Table of Contents WASTEWATER FUND WASTEWATER ADMINISTRATION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Wastewater System Resources935,212$$1,363,124$1,080,505$1,449,784 TOTAL RESOURCES$935,212$1,363,124$1,080,505$1,449,784 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services510,605$$647,305$526,273$599,646 Materials & Supplies5,021 16,815 15,130 37,645 Maintenance & Repair7,148 44,200 19,400 23,636 Insurance7,133 9,304 9,304 5,533 Miscellaneous41,830 15,505 16,790 32,330 Operations301,215 440,635 353,674 655,789 Debt Service716 --- Transfer for Water Engineering - 125,000 77,074 61,387 Transfer to Fleet Services --- 332 Transfer to Technology Services61,544 60,860 60,860 30,486 Fixed Assets - 3,500 2,000 3,000 TOTAL EXPENDITURES$935,212$1,363,124$1,080,505$1,449,784 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional1.50 1.50 1.50 1.50 Professional0.50 0.50 0.50- Management/Supervision3.50 3.50 3.50 3.50 Temporary/Seasonal0.50 0.50 0.50 0.50 TOTAL PERSONNEL 7.00 7.00 7.00 6.50 MAJOR BUDGET CHANGES The 2006-07 budget reflects the reduction of 0.5 FTE. *Estimate as of May 2006 237 Table of Contents WASTEWATER FUND WATER RECLAMATION PROGRAM DESCRIPTION The Water Reclamation Division is responsible for processing all discharged residential, commercial, and industrial wastewater in accordance with local, state, and federal effluent requirements. The division functions on a 24-hour basis to ensure the operations, maintenance, and analysis for this treatment. Additional responsibilities include the operation and maintenance of 28 sewage lift stations, the processing and disposal of all biosolids to the composting facility, and meeting or exceeding the criteria required for Type I Reuse Water. MAJOR DIVISION GOALS 1. Be competitive with private industry for the operation and maintenance of the Pecan Creek Water Reclamation Plant and the Robson Ranch Water Reclamation Plant. 2. Continue development of plant automation systems. 3. Process 100% of solids to compost operation. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Treat 5.7 billion gallons of wastewater. 2. Achieve total compliance of present discharge parameters (10 Biological Oxygen Demand \[BOD\], 15 Total Suspended Solids \[TSS\], 3 Ammonia, Dissolved Oxygen \[D.O.\], 15 Million Gallons Daily \[MGD\] flow, pH 6.0-9.0, <0.10 chlorine residual). 3. Maintain effluent quality at 2 BOD, 2 TSS, 0.5 Ammonia, 6.0 D.O. 4. Achieve regulatory compliance with permit criteria for sludge disposal. 5. Maintain treatment plant equipment so as not to adversely affect the effluent. 6. Continue plant removal efficiency of BOD and TSS at 98% and 99%, respectively. 7. Achieve compliance with Type I Reuse Water Permit. Maintain 0.50 mg/Chlorine Residual in system. 8. Set up and implement process for accepting waste from septic waste haulers. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 5,7005,6735,900 1. Plant influent (million gallons) 5,040 2. Plant effluent (million gallons) 4,8115,9455,4235,650 3. Effluent for reuse (million gallons) 230250250250 4. BOD removed 99%99%99%99% 5. TSS removed 98%99%98%98% 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Wastewater treatment costs/ $0.60$0.62$0.64$0.65 1,000 gallons 238 Table of Contents WASTEWATER FUND WATER RECLAMATION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Transfers in from Water244,543$$244,543$244,543$246,988 Wastewater System Resources2,755,051 3,375,109 3,410,909 3,413,238 TOTAL RESOURCES$2,999,594$3,619,652$3,655,452$3,660,226 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Purchase Power880,197$$815,000$882,000$1,040,000 Personal Services1,105,591 1,288,977 1,298,977 1,301,827 Materials & Supplies270,499 364,600 368,600 411,600 Maintenance & Repair279,308 415,174 404,274 455,146 Insurance112,474 94,810 94,810 55,076 Miscellaneous2,028 2,700 2,700 2,835 Operations287,050 302,572 293,272 306,616 Transfer to Capital Projects41,297 - 260,000- Transfer to Fleet Services --- 7,959 Transfer to Technology Services21,150 25,819 25,819 26,667 Fixed Assets - 310,000 25,000 52,500 TOTAL EXPENDITURES$2,999,594$3,619,652$3,655,452$3,660,226 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical0.60 1.50 1.50 1.50 Technical/Paraprofessional17.00 17.00 17.00 17.00 Professional ---- Management/Supervision2.00 2.00 2.00 2.00 Temporary/Seasonal ---- TOTAL PERSONNEL 19.60 20.50 20.50 20.50 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 239 Table of Contents WASTEWATER FUND WASTEWATER COLLECTION PROGRAM DESCRIPTION The Wastewater Collection Division is responsible for providing a reliable and safe transportation system for wastewater from the customerÔs facilities to the wastewater treatment plant. The division performs routine maintenance and rehabilitation of the sewer system to reduce inflow/infiltration (I/I) into the system and to reduce the potential of overflows into our watershed. MAJOR DIVISION GOALS 1. Maintain all public wastewater collection system lines in free-flowing condition in order to protect the public health and the environment. 2. Rehabilitate wastewater collection system to reduce the potential of wastewater overflows into our watersheds and to reduce storm water treatment at the reclamation plant. 3. Respond to customer complaints regarding the collection system quickly and efficiently. 4. Educate our customers on responsibility of maintaining private clean outs to reduce inflow into wastewater system. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Maintain 2,380,550 feet of wastewater collection lines. 2. Continue to resolve inflow/infiltration (I/I) issues to reduce the potential of overflows of wastewater. 3. Install 5,000 feet of new wastewater line. 4. Rehabilitate manholes in the sewer system to reduce I/I and the potential of overflows. 5. Train employees to do quality work in a safe and timely manner. 6. Detect and resolve safety issues through regularly scheduled meetings. 7. Continue systematic cleaning of the collection system. 8. Replace sewer service lines located under the streets, focusing on lines receiving three complaints within one year. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Point repairs on wastewater mains 40404040 2. Sewer mains unchoked 250250250250 3. Sewer services unchoked 600600600600 4. Sewer taps 40405050 5. Manholes rehabilitated 500500500500 6. Service lines repaired/replaced 100 100100 in right of way 100 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Cost/point repairs on wastewater mains $1,200$1,300$1,100$1,200 2. Cost/sewer main unchoked $185$185$200$200 3. Cost/sewer service unchoked $115$115$115$115 4. Cost/sewer tap $1,750$1,800$1,800$1,800 5. Cost/manhole rehabilitated $450$450$500$550 240 Table of Contents WASTEWATER FUND WASTEWATER COLLECTION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Wastewater System Resources2,136,051$$3,146,643$2,645,963$3,199,970 TOTAL RESOURCES$2,136,051$3,146,643$2,645,963$3,199,970 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services984,276$$1,035,268$1,014,667$915,840 Materials & Supplies80,729 48,575 49,610 102,225 Maintenance & Repair257,389 235,435 235,435 295,474 Insurance31,453 27,927 27,927 23,960 Miscellaneous1,715 4,000 2,750 2,600 Operations301,282 320,416 340,552 375,516 Transfer to Fleet Services --- 8,291 Transfer to Technology Services13,698 10,817 10,817 11,748 Transfer to Capital Projects465,509 1,134,205 884,205 1,054,316 Fixed Assets - 330,000 80,000 410,000 TOTAL EXPENDITURES$2,136,051$3,146,643$2,645,963$3,199,970 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance12.00 12.00 12.00 12.00 Office/Clerical ---- Technical/Paraprofessional6.00 6.00 6.00 6.00 Professional ---- Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 19.00 19.00 19.00 19.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 241 Table of Contents WASTEWATER FUND BENEFICIAL REUSE PROGRAM DESCRIPTION The Beneficial Reuse Division takes wood waste and biosolids and recycles them into marketable products. Currently, six different Dyno Products are available to the citizens of Denton: Dyno Dirt, Dyno Soil, Dyno Brown Mini Mulch, Dyno Double Grind (fine & coarse grade), Dyno Deco Mulch (brick red and cedar, and Dyno Lite. The Beneficial Reuse Division has also begun marketing Water Reclamation Plant effluent to identified customers along Mayhill Road to Oakmont Country Club. These customers are online and using reuse water. MAJOR DIVISION GOALS 1. Continue to compost all the biosolids from the Water Reclamation Plant. 2. Continue marketing and distribution efforts to make the beneficial reuse operation self- supporting. 3. Expand the composting facility. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Stabilize and concrete approximately 2 acres for compost expansion for curing and screening. 2. Purchase a water truck and/or install an 8Ò reuse line to the brush and lumber area to control dust. 3. Continue to produce high-quality Dyno products. 4. Continue to identify new customers for reuse water. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Dyno products produced (cubic yards) 70,00078,00075,00080,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Dyno products (cost/cubic yard) $14.73$13.41$14.39$14.30 242 Table of Contents WASTEWATER FUND BENEFICIAL REUSE 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Dyno Product Sales449,136$$387,000$387,000$442,000 Tipping Fees86,433 90,000 90,000 98,000 Effluent Sales221,461 275,000 275,000 257,520 Wastewater System Resources210,617 294,058 327,808 345,980 TOTAL RESOURCES$967,647$1,046,058$1,079,808$1,143,500 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services336,540$$414,804$414,804$420,132 Materials & Supplies21,775 35,550 38,000 40,340 Maintenance & Repair20,868 27,988 29,988 31,001 Insurance10,738 7,723 7,723 3,791 Miscellaneous466 1,000 1,000 1,000 Operations560,211 546,043 575,343 631,826 Transfer to Fleet Services --- 4,974 Transfer to Technology Services17,049 12,950 12,950 10,436 Fixed Assets ---- TOTAL EXPENDITURES$967,647$1,046,058$1,079,808$1,143,500 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 4.00 4.00 4.00 4.00 Office/Clerical0.50 0.50 0.50 0.75 Technical/Paraprofessional1.00 1.00 1.00 1.00 Professional ---- Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 6.50 6.50 6.50 6.75 MAJOR BUDGET CHANGES The 2006-07 budget reflects the addition of 0.25 FTE. *Estimate as of May 2006 243 Table of Contents WASTEWATER FUND WASTEWATER LABORATORY PROGRAM DESCRIPTION The Wastewater Laboratory performs the necessary tests for the Water Reclamation Plants (Pecan Creek and Robson Ranch) to ensure compliance with state and federal regulations. Laboratory operations also provide testing for the pretreatment program, pollution abatement, and control samples. MAJOR DIVISION GOALS 1. Continue division compliance with Texas Commission on Environmental Quality (TCEQ) and Environmental Protection Agency (EPA) permit requirements. 2. Ensure adequate quality control on all analyses to verify accuracy. 3. Implement new environmental requirements concerning stormwater. 4. Increase laboratory data proficiency with the laboratory information management system (LIMS). 5. Increase laboratory productivity with the purchase of a ÑContinuous Flow AnalysisÒ system for wet chemistry parameters. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue monitoring for the TCEQ and EPA wastewater discharge permit requirements to meet the 503 regulations and reuse permit. 2. Continue development of the information management system. 3. Perform biomonitoring for wastewater treatment plant effluent. 4. Perform stormwater monitoring analyses for stormwater program. 5. Continue analyses for performance measures for Pecan Creek plant Ultraviolet (UV) operations. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Pecan Creek Wastewater analyses per year 14,38913,90815,48015,480 2. Robson Ranch Wastewater 683648684684 analyses per year 3. Pollution control analyses per 1,5841,2961,296 year 1,309 4. Industrial pretreatment and abatement analyses per year 3,9874,2003,7203,720 5. Stormwater analyses per year 2,8712,7602,6162,616 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Average cost per analysis $16.10$16.86$16.56$16.56 244 Table of Contents WASTEWATER FUND WASTEWATER LABORATORY 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Wastewater System Resources395,234$$447,080$418,877$445,491 TOTAL RESOURCES$395,234$447,080$418,877$445,491 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services259,012$$282,314$262,367$268,258 Materials & Supplies44,420 46,826 43,123 48,416 Maintenance & Repair22,586 20,725 18,650 22,225 Insurance3,908 4,252 4,252 2,916 Miscellaneous396 675 675 540 Operations47,567 53,127 50,649 55,097 Transfer to Fleet Services --- 332 Transfer to Technology Services17,345 24,161 24,161 12,707 Fixed Assets - 15,000 15,000 35,000 TOTAL EXPENDITURES$395,234$447,080$418,877$445,491 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00-- Technical/Paraprofessional3.00 3.00 3.00 3.00 Professional1.00 1.00 1.00 1.00 Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL 5.00 5.00 4.00 4.00 MAJOR BUDGET CHANGES The 2005-06 budget estimate reflects the reduction of 1 FTE. *Estimate as of May 2006 245 Table of Contents WASTEWATER FUND INDUSTRIAL PRETREATMENT PROGRAM DESCRIPTION The Industrial Pretreatment Division performs the activities required for protection of the wastewater collection system, treatment facility, and worker safety in compliance with state and federal regulations. The Pretreatment Program activities include the prevention of the discharge of toxic pollutants from commercial/industrial users, prevention of the potential pass-through of toxic pollutants to receiving waters, and production of wastewater sludge as a useful by-product. The division is also responsible for the abatement of septic system failures, septic system permitting within the city limits and extra-territorial jurisdiction (ETJ), the coordination of wastewater toxicity testing, and the compliance requirements of the Pecan Creek Water Reclamation Plant Storm Water Pollution Prevention Plan. MAJOR DIVISION GOALS 1. Administer Industrial Pretreatment Program to comply with National Pollutant Discharge Elimination System (NPDES) and Texas Pollutant Discharge Elimination System (TPDES) permit requirements and protection of stormwater quality. 2. Finalize the promulgation of the City of Denton ordinance requiring grease traps on apartment wastewater service lines. 3. Develop protocol for response to petroleum contamination of storm drainage and wastewater collection systems. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Redevelop technically based local limits (TBLLs) and modify the Pretreatment Program in compliance with the Pecan Creek Water Reclamation Plant discharge permit requirements. 2. Continue with permit compliance requirements for wastewater quality and toxicity testing. 3. Continue coordination of Pretreatment Program towards watershed protection and pollution prevention. 4. Track the source of pollutants in the wastewater collection system by initiating more thorough lift station monitoring as agreed to in the Excellence and Leadership (XL) Pilot Pretreatment Project. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Industrial compliance/NPDES 238219238238 monitoring 2. Watershed monitoring events 420420420420 3. Pollution investigations 60786060 4. OSSF permits, inspections, and complaints investigated 89948989 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Industrial compliance/NPDES monitoring $214,542$230,769$230,998$245,028 2. Watershed monitoring $141,238$151,970$152,120$161,360 3. Pollution investigations $136,050$146,341$146,487$155,384 4. OSSF/water well permits $31,396$33,771$33,805$35,858 246 Table of Contents WASTEWATER FUND INDUSTRIAL PRETREATMENT 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Wastewater System Resources456,190$$562,851$563,411$596,148 TOTAL RESOURCES$456,190$562,851$563,411$596,148 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services342,134$$394,831$394,831$434,402 Materials & Supplies11,354 14,907 15,191 16,152 Maintenance & Repair2,708 6,283 6,283 6,410 Insurance8,093 8,371 8,371 6,613 Miscellaneous733 945 1,221 945 Operations62,944 90,276 90,276 94,040 Transfer to Fleet Services --- 995 Transfer to Technology Services28,224 24,238 24,238 22,591 Fixed Assets - 23,000 23,000 14,000 TOTAL EXPENDITURES$456,190$562,851$563,411$596,148 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional5.50 5.50 5.50 5.50 Professional1.00 1.00 1.00 1.00 Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL 6.50 6.50 6.50 6.50 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 247 Table of Contents WASTEWATER FUND DRAINAGE PROGRAM DESCRIPTION The Drainage Division performs maintenance activities related to the storm drainage system. This consists of maintaining the grade of unlined drainage channels, removing grass and weed growth by mowing and herbicides, street sweeping, and removing blockage from culverts and bridges. The drainage system contains approximately 53 miles of open channel, 49,589 feet of concrete- lined channel, 297,195 feet of bar ditch, and 170,000 feet of underground storm drain system with over 3,300 drainage inlets, approximately 558 culverts, 146 bridges, and four public detention ponds. MAJOR DIVISION GOALS 1. Reduce the threat of property damage, personal injury and enhance the safety of the public through proper maintenance and operation of the CityÔs drainage system. 2. Improve the cleanliness, appearance, and stormwater quality of the community though the sweeping of streets. 3. Level, reshape, and re-seed the banks on certain major drainage ways to reduce potential flooding problems. 4. Mow 175 acres of channels and detention ponds 9 times per year. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Route both street sweepers for maximum efficiency. 2. Reduce response time on routine service requests. 3. Implement a schedule for the cleaning and dredging of unimproved channels for flood control. 4. Detect and address safety issues through regularly scheduled meetings. 5. Reduce number of street closures due to flooding. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Bridges serviced and cleaned 133100100100 2. Cubic yards of dirt moved 23,40040,00030,00040,000 3. Acres of channels mowed 8481,6001,6001,600 4. Curb miles swept 7,6857,0007,5004,500 5. High water jobs 32202020 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Average cost per bridge serviced and cleaned $75.00$75.00$72.00$75.00 2. Average cost of dirt moved for Capital Improvement Program (CIP) projects (per cubic yard) $4.25$4.50$4.50$4.75 3. Average cost per acre of channel mowed $25.00$25.00$25.00$27.00 248 Table of Contents WASTEWATER FUND DRAINAGE 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Wastewater System Resources1,459,865$$1,790,199$1,765,638$1,791,940 TOTAL RESOURCES$1,459,865$1,790,199$1,765,638$1,791,940 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services627,040$$901,648$834,472$878,730 Materials & Supplies24,816 30,400 29,800 47,900 Maintenance & Repair38,745 130,256 130,256 132,288 Insurance39,718 26,726 26,726 15,225 Miscellaneous1,456 2,140 2,040 2,140 Operations561,681 393,343 414,175 432,279 Transfer for Capital Projects137,064 255,000 255,000 135,000 Transfer for Water Engineering - 22,666 20,149 16,048 Transfer to Fleet Services --- 8,954 Transfer to Technology Services29,345 28,020 28,020 23,376 Fixed Assets -- 25,000 100,000 TOTAL EXPENDITURES$1,459,865$1,790,199$1,765,638$1,791,940 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 8.00 8.00 8.00 8.00 Office/Clerical ---- Technical/Paraprofessional4.00 4.00 4.00 4.00 Professional1.00 1.00 1.00 1.00 Management/Supervision2.00 2.00 2.00 2.00 Temporary/Seasonal1.00 1.00 1.00 1.00 TOTAL PERSONNEL 16.00 16.00 16.00 16.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 249 Table of Contents WASTEWATER FUND WATERSHED PROTECTION PROGRAM DESCRIPTION The Watershed Protection Division performs the activities required for compliance with state and federal regulations concerning water quality. Program activities include public education and outreach, illicit discharge detection and elimination, establishing and assessing pollution prevention best practices, and performing watershed/stormwater monitoring for selected contaminants. The efforts target minimizing the impact of watershed contaminants during normal flow and storm events and protecting the CityÔs drinking water source (Lake Lewisville) through pollution prevention. MAJOR DIVISION GOALS 1. Complete all necessary activities for compliance with state and federal regulations concerning the Phase II stormwater component of the Clean Water Act. 2. Act as coordinating department for environmental issues, including mosquito control, environmentally sensitive areas, real-time monitoring, Best Management Practices (BMP) implementation, stormwater construction review, and stream flooding information 3. Conduct inspections, monitoring, and assessments related to gas well drilling and production within the city limits and within the floodplains of DentonÔs extra-territorial jurisdiction (ETJ). MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue dry-weather monitoring, stormwater monitoring, and meteorological data compilation. 2. Continue developing the Phase II permit and determine acceptable variances in accordance with the Excellence in Leadership (XL) program. 3. Maintain the in-stream monitoring stations that are capable of transmitting real-time data. 4. Continue to act as coordinating department for water-related environmental issues. 5. Continue to refine the Environmentally Sensitive Areas review process. 6. Assume inspection, monitoring, and enforcement responsibilities related to new gas well drilling and production regulations. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Watershed dry-weather screening analyses 7,5007,6007,6007,850 2. Watershed stormwater analyses 520600650800 3. Continuous in-stream water quality analyses 800,0001,000,000960,0001,050,000 4. Biological monitoring analyses 365260 and ecological assessments 30 5. Public workshops/outreach 10202835 6. Erosion/Gas Well/Inspections and Investigations 305085100 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Monthly dry-weather water monitoring 100%100%100%100% 2. Quarterly stormwater monitoring 100%100%100%100% 3. Continuous in-stream monitoring 95%95%95%95% 4. Biannual biological monitoring 100%100%100%100% 250 Table of Contents WASTEWATER FUND WATERSHED PROTECTION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Wastewater System Resources297,731$$358,585$342,353$374,056 Oil & Gas Revenues36,700 65,000 65,000 38,000 TOTAL RESOURCES$334,431$423,585$407,353$412,056 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services211,839$$238,311$232,556$231,619 Materials & Supplies23,304 47,002 45,625 47,068 Maintenance & Repair22,781 20,000 20,000 24,000 Insurance2,300 3,282 3,282 2,111 Miscellaneous - 500 500 405 Operations42,970 74,342 65,242 65,981 Transfer to Fleet Services --- 663 Transfer to Technology Services 19,847 10,148 10,148 12,209 Fixed Assets11,390 30,000 30,000 28,000 TOTAL EXPENDITURES$334,431$423,585$407,353$412,056 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional ---- Professional3.00 3.00 3.00 3.00 Management/Supervision ---- Temporary/Seasonal0.62 0.62 0.62 0.62 TOTAL PERSONNEL 3.62 3.62 3.62 3.62 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 251 Table of Contents WASTEWATER FUND MISCELLANEOUS 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Wastewater System Resources10,160,257$$9,852,787$10,071,303$10,063,604 TOTAL RESOURCES$10,160,257$9,852,787$10,071,303$10,063,604 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services$ -$ -$ -$ - Return on Investment (ROI)543,439 581,728 601,142 618,928 Franchise Fee621,068 664,831 687,019 707,346 Debt Service6,732,437 5,752,552 5,752,552 5,778,424 Operations58,599 750,000 750,000 1,000,000 Administrative Transfer to General Fund748,492 475,586 475,586 493,359 Transfer to Electric Fund158,171 197,889 206,664 220,257 (1) Transfer to Safety & Training 76,221 77,182 85,957 79,562 Transfer to Risk Management Fund43,877 -- 43,877 Transfer to Materials Management - 51,696 60,471 21,567 (1) Transfer to Utilities Administration 200,947 231,949 240,726 158,863 (1) Transfer to Customer Service 578,665 636,819 645,594 430,519 Bad Debt Expense54,031 130,104 141,735 145,456 TOTAL EXPEDITURES$9,815,947$9,550,336$9,647,446$9,698,158 *Estimate as of May 2006 (1) These divisions are found in the Water Fund. 252 Table of Contents WASTEWATER FUND DRAINAGE MISCELLANEOUS 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Wastewater System Resources1,763,811$$1,546,573$1,552,728$1,652,017 TOTAL RESOURCES$1,763,811$1,546,573$1,552,728$1,652,017 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Return on Investment (ROI)125,142$$ -$ -$ - Franchise Fee143,019 --- General Obligation Debt Service554,404 631,764 631,764 627,714 Debt Service694,502 679,610 679,610 660,778 Operations - 21,682 14,490 14,925 Administrative Transfer to General Fund162,824 127,220 127,220 121,078 (1) Transfer to Safety & Training 4,298 10,525 10,525 10,752 Transfer to Risk Management Fund13,347 -- 13,347 Transfer to Materials Management Fund --- 6,356 (1) Transfer to Utilities Administration 23,241 25,772 32,446 47,067 (1) Transfer to Customer Service 43,034 50,000 56,673 150,000 TOTAL EXPENDITURES$1,763,811$1,546,573$1,552,728$1,652,017 *Estimate as of May 2006 (1) These divisions are found in the Water Fund. 253 Table of Contents WASTEWATER UTILITES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2006-07 Final Interest IssueIssue DateMaturityRate 1993-BUtility System Refunding06-01-9312-01-20073.55 to 6.75 1996Utility System Revenue05-01-9612-01-20165.40 to 7.40 1998Utility System Revenue03-15-9812-01-20174.30 to 6.30 1998-BUtility System Refunding03-10-9812-01-20144.00 to 5.00 2000Utility 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 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. 254 Table of Contents WASTEWATER UTILITES PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2006-07 Original AmountPrinicipal & Interest Requirements for 2006-07 Amount ofOutstanding Issue10/1/2006PrincipalInterestTotal $504,758$45,000$15,000$2,532$17,532 2,750,000 125,000 125,000 3,375 128,375 3,863,738 950,000 190,000 38,950 228,950 3,167,283 3,010,000 585,000 125,180 710,180 18,740,000 6,100,000 735,000 311,747 1,046,747 13,995,000 12,100,000 535,000 595,124 1,130,124 17,120,000 14,870,000 630,000 716,181 1,346,181 18,151,142 14,802,913 664,769 645,064 1,309,833 865,000 630,000- 28,350 28,350 10,165,000 10,165,000 5,000 507,431 512,431 TOTAL3,484,769$$2,973,934$6,458,703 255 Table of Contents WASTEWATER UTILITIES PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2006 YEARPRINCIPALINTERESTTOTAL 2006-073,484,769$$2,973,934$6,458,703 2007-083,966,098 2,793,463 6,759,561 2008-094,041,039 2,593,416 6,634,455 2009-104,162,657 2,381,942 6,544,599 2010-113,785,350 2,178,988 5,964,338 2011-124,008,074 1,990,948 5,999,022 2012-133,794,368 1,806,297 5,600,665 2013-143,969,652 1,620,183 5,589,835 2014-153,843,295 1,431,680 5,274,975 2015-163,874,130 1,244,876 5,119,006 2016-174,078,273 1,052,565 5,130,838 2017-184,195,414 853,101 5,048,515 2018-194,220,439 650,124 4,870,563 2019-204,448,710 439,715 4,888,425 2020-213,140,107 254,229 3,394,336 2021-222,528,454 116,809 2,645,263 2022-231,257,084 28,284 1,285,368 TOTAL62,797,913$$24,410,554$87,208,467 256 Table of Contents SOLID WASTE FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Garbage Fees - Residential4,711,615$$4,660,039$4,945,086$5,137,060 Garbage Fees - Commercial7,013,497 7,885,500 7,215,000 6,649,320 Landfill Fees615,760 1,234,158 538,359 1,898,404 Sale of Refuse Bags15,099 22,000 5,000- Recycling1,081,632 1,458,865 1,281,698 1,617,590 Other Revenues18,082 99,000 99,000 109,000 Interest Income159,181 82,654 195,643 169,529 TOTAL REVENUES$13,614,866$15,442,216$14,279,786$15,580,903 Use of Reserves435,221 540,000 338,575 300,000 TOTAL RESOURCES$14,050,087$15,982,216$14,618,361$15,880,903 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Solid Waste Administration676,511$$870,480$821,515$832,437 Residential Collection2,944,517 3,363,197 3,212,561 3,107,801 Commercial Collection2,579,177 2,590,172 2,460,123 2,647,137 Solid Waste Landfill1,583,535 2,170,522 1,635,184 2,159,132 Solid Waste Recycling1,136,052 1,472,285 1,311,936 1,586,208 Miscellaneous5,130,295 5,118,951 5,177,042 5,400,751 TOTAL EXPENDITURES$14,050,087$15,585,607$14,618,361$15,733,466 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Solid Waste Administration5.00 5.00 5.00 5.00 Residential Collection36.50 33.50 33.50 32.50 Commercial Collection24.00 24.50 24.50 24.50 Solid Waste Landfill11.00 11.00 11.00 12.50 Solid Waste Recycling6.00 8.00 11.00 12.50 (1) TOTAL PERSONNEL 82.50 82.00 85.00 87.00 (1) The FY2005-06 budgeted FTE amount represents the funded FTEs; total authorized FTEs equals 86.5. *Estimate as of May 2006 257 Table of Contents SOLID WASTE FUND RESOURCES & EXPENDITURES RESOURCES $15,880,903 Use of Reserves 1.9% Garbage Fees - Residential Interest Income 32.3% 1.1% Other Revenues 0.7% Recycling 10.2% Garbage Fees - Commercial 41.9% Landfill Fees 11.9% EXPENDITURES $15,733,466 Cost of Service - Debt Service General Fund 17.7% 3.9% Franchise Fee Operations 3.9% 25.7% Landfill Closure 1.2% Miscellaneous 0.3% Cost of Service - Technology Services 1.0% Insurance 1.5% Maintenance & Other Transfers Repair 8.4% 1.7% Personal Services Materials & Supplies 33.3% 1.4% 258 Table of Contents SOLID WASTE FUND EXPENDITURES BY CLASSIFICATION 2006-07 2004-052005-062005-062006-07 EXPENDITURE SUMMARYACTUALBUDGETESTIMATE *ADOPTED Personal Services4,761,509$$5,483,356$5,266,830$5,230,455 Materials & Supplies276,749 507,634 199,903 213,547 Maintenance & Repair176,948 229,459 239,903 269,983 Insurance 200,247 217,602 217,602 241,400 Miscellaneous24,600 35,446 95,675 46,360 Operations3,046,107 3,754,716 3,222,853 4,045,207 Debt Service2,284,775 2,625,446 2,625,446 2,785,324 Cost of Service - General Fund632,239 567,937 567,937 616,416 Franchise Fee505,857 609,715 592,806 608,459 Landfill Closure551,377 150,000 165,000 195,000 Cost of Service - Technology Services208,845 131,587 151,697 160,594 Other Transfers1,380,834 1,272,709 1,272,709 1,320,721 TOTAL EXPENDITURES$14,050,087$15,585,607$14,618,361$15,733,466 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 54.00 50.00 52.00 55.50 Office/Clerical2.50 3.00 3.00 3.00 Technical/Paraprofessional17.00 20.00 21.00 19.00 Professional2.00 1.00 1.00- Management/Supervision7.00 8.00 8.00 9.00 Temporary/Seasonal --- 0.50 (1) TOTAL PERSONNEL 82.50 82.00 85.00 87.00 (1) The FY2005-06 budgeted FTE amount represents the funded FTEs; total authorized FTEs equals 86.5. *Estimate as of May 2006 259 Table of Contents SOLID WASTE FUND ADMINISTRATION PROGRAM DESCRIPTION The Solid Waste Administration Division provides administrative, managerial, and clerical support to Residential Collections, Commercial Collections, Landfill, and Recycling Divisions. MAJOR DIVISION GOALS 1. Provide efficient and cost-effective solid waste services to the community that protects the public health and environment. 2. Promote a positive image of City services through the efficient and professional handling of solid waste services and customer requests. 3. Provide administrative/clerical support to all divisions of Solid Waste. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Handle all customer requests within 48 hours. 2. Process all correspondence within 48 hours of receipt. 3. Conduct all special projects and studies within established deadlines. 4. Expand continued public education efforts to inform the public of Solid Waste Services. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Agenda items prepared (Public Utilities Board/City Council) 8086112124 2. Customer requests handled 1,0801,0681,5601,620 3. Special projects/reports/studies 8896110118 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Agenda items prepared per full- time equivalent (FTE) 16.017.222.424.8 2. Customer requests per FTE 216.0213.6312.0324.0 3. Special projects/reports/studies prepared per FTE 17.619.222.023.6 260 Table of Contents SOLID WASTE FUND ADMINISTRATION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Solid Waste Resources676,511$$870,480$821,515$832,437 TOTAL RESOURCE$676,511$870,480$821,515$832,437 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Operations415,323$$428,641$428,641$436,580 Materials & Supplies32,678 51,980 36,130 42,380 Maintenance & Repair38,134 48,606 73,600 68,625 Insurance15,330 8,657 8,657 5,358 Miscellaneous15,766 7,551 8,500 12,875 Operations79,293 270,793 198,987 218,196 Transfer to Technology Services79,987 54,252 67,000 48,423 Fixed Assets ---- TOTAL EXPENDITURES$676,511$870,480$821,515$832,437 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical2.00 2.00 2.00 2.00 Technical/Paraprofessional ---- Professional2.00 1.00 1.00 1.00 Management/Supervision1.00 2.00 2.00 2.00 Temporary/Seasonal ---- TOTAL PERSONNEL 5.00 5.00 5.00 5.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 261 Table of Contents SOLID WASTE FUND RESIDENTIAL COLLECTION PROGRAM DESCRIPTION The Residential Collection Division provides for the collection of municipal solid waste from each residential unit in the City. This division also provides some small commercial account collections located on selected routes. MAJOR DIVISION GOALS 1. Protect the health and environment by providing refuse collection services to residential units in the City. 2. Provide public education on waste diversion, waste minimization, and recycling of solid waste by the residents of Denton. 3. Promote and implement containerization within the City. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Ensure customers receive at least once-per-week refuse collection to comply with state health requirements. 2. Ensure that all customer complaints are responded to within 24 hours. 3. Provide assistance to neighborhood clean-up activities. 4. Develop additional programs to promote waste minimization and recycling. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Customer base 22,40222,84523,64824,534 2. Tons landfilled 23,07023,81023,49924,898 3. Informational doorhangers 6,5766,60025,14812,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Budgeted expense per residential customer $130$147$136$127 2. Budgeted expense per full-time equivalent (FTE) $74,794$100,394$84,541$95,625 3. Tons landfilled per FTE 592711618766 262 Table of Contents SOLID WASTE FUND RESIDENTIAL COLLECTION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Solid Waste Resources2,944,517$$3,363,197$3,212,561$3,107,801 TOTAL RESOURCES$2,944,517$3,363,197$3,212,561$3,107,801 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Operations1,925,192$$2,139,211$2,049,335$1,946,989 Materials & Supplies136,314 198,780 71,079 58,545 Maintenance & Repair20,409 28,320 26,795 30,192 Insurance60,732 48,492 48,492 54,998 Miscellaneous4,526 4,745 4,745 4,945 Operations765,615 921,167 986,608 985,302 Transfer to Technology Services31,729 22,482 25,507 26,830 Fixed Assets ---- TOTAL EXPENDITURES$2,944,517$3,363,197$3,212,561$3,107,801 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 30.00 25.00 25.00 25.00 Office/Clerical ---- Technical/Paraprofessional5.00 7.00 7.00 6.00 Professional ---- Management/Supervision1.50 1.50 1.50 1.50 Temporary/Seasonal ---- TOTAL PERSONNEL 36.50 33.50 33.50 32.50 MAJOR BUDGET CHANGES The 2006-07 budget reflects the reduction of 1 FTE. *Estimate as of May 2006 263 Table of Contents SOLID WASTE FUND COMMERCIAL COLLECTION PROGRAM DESCRIPTION The Commercial Collection Division provides for the removal of trash from all commercial and industrial customers in the City. Collection service is provided on a contract basis with service levels dictated by the needs of each individual customer. This division also provides appliance and bulky item collection on the first Thursday of each month on a call-in basis. MAJOR DIVISION GOALS 1. Protect public health by providing for the regular removal of trash and rubbish. 2. Encourage waste minimization, recycling of solid waste, and community cleanliness and appearance. 3. Enhance the appearance of the community through the proper maintenance of containers and the relocation of containers to less visible locations. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Ensure that all commercial and industrial customers receive service as per service agreement. 2. Ensure that all customer complaints are handled within 24 hours. 3. Improve efforts for container maintenance and container relocation. 4. Improve efforts in the area of vehicle preventive maintenance. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Customer base/containers 2,3442,6052,3202,338 2. Tons collected 82,77492,72879,24883,210 3. Roll-off empties N/AN/A6,6636,700 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Budgeted expense per $105,721$100,413$108,046 full-time equivalent (FTE) $106,320 2. Customers served per FTE 981069595 3. Tons collected per FTE 3,4263,7853,2353,396 264 Table of Contents SOLID WASTE FUND COMMERCIAL COLLECTION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Solid Waste Resources2,579,177$$2,590,172$2,460,123$2,647,137 TOTAL RESOURCES$2,579,177$2,590,172$2,460,123$2,647,137 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Operations1,347,603$$1,646,934$1,546,969$1,506,306 Materials & Supplies33,811 35,430 31,875 35,620 Maintenance & Repair83,191 85,048 81,023 78,702 Insurance67,736 105,600 105,600 146,138 Miscellaneous2,446 3,690 2,970 3,690 Operations853,616 695,585 671,640 853,459 Admin. Transfer to General Fund15,429 --- Transfer to Capital Projects150,000 --- Transfer to Technology Services25,345 17,885 20,046 23,222 Fixed Assets ---- TOTAL EXPENDITURES$2,579,177$2,590,172$2,460,123$2,647,137 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 17.00 17.00 17.00 17.00 Office/Clerical0.50 1.00 1.00 1.00 Technical/Paraprofessional4.00 4.00 4.00 4.00 Professional ---- Management/Supervision2.50 2.50 2.50 2.50 Temporary/Seasonal ---- TOTAL PERSONNEL 24.00 24.50 24.50 24.50 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 265 Table of Contents SOLID WASTE FUND LANDFILL PROGRAM DESCRIPTION The Solid Waste Landfill Division provides for the operation of the Denton Municipal Landfill. This division is responsible for the disposal of all solid waste received from City collection systems, contract customers, and cash customers. The operation of the landfill is regulated by the Texas Commission on Environmental Quality (TCEQ) under the guidelines of the Texas Solid Waste Management Act and related state regulations. This division also oversees the administration of rental property at the municipal landfill. MAJOR DIVISION GOALS 1. Comply with all federal, state, and local regulations related to facility operation. 2. Ensure that the environment is adequately protected through the proper disposal of solid waste. 3. Ensure that the CityÔs landfill development and operating plan is followed on a timely basis. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Ensure that all windblown trash is adequately contained and/or collected on a timely basis. 2. Ensure that the intermediate cover and daily cover are adequate and vegetation is maintained on all finished side slopes and covers. 3. Ensure that the access road to the working face is properly maintained. 4. Ensure that adequate space is available for vehicles to unload, which reduces waiting and maximizes personal and vehicle safety. 5. Ensure that proper compaction of solid waste is achieved in order to maximize useable fill space. 6. Improve equipment preventive maintenance, operation, and care of equipment. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 110,000107,000117,000 1. Tonnage waste disposed 122,477 2. Tonnage cover 31,06020,00020,00028,000 3. Wells tested 44444444 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Tons disposed per month per full- 927833810886 time equivalent (FTE) 2. In-place density per yard 1,0051,5001,2001,200 3. Air space used 247,800140,000208,840236,000 266 Table of Contents SOLID WASTE FUND LANDFILL 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Solid Waste Resources1,583,535$$2,170,522$1,635,184$2,159,132 TOTAL RESOURCES$1,583,535$2,170,522$1,635,184$2,159,132 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services688,109$$741,920$712,740$707,056 Materials & Supplies61,041 58,010 40,260 46,680 Maintenance & Repair20,182 51,297 48,297 69,366 Insurance31,649 24,888 24,888 11,239 Miscellaneous1,286 1,500 1,500 1,500 Operations739,439 1,152,554 665,885 1,172,138 Transfer to Capital Projects - 115,000 115,000 115,000 Transfer to Technology Services41,829 25,353 26,614 36,153 Fixed Assets ---- TOTAL EXPENDITURES$1,583,535$2,170,522$1,635,184$2,159,132 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 5.00 5.00 5.00 6.50 Office/Clerical ---- Technical/Paraprofessional5.00 5.00 5.00 5.00 Professional ---- Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 11.00 11.00 11.00 12.50 MAJOR BUDGET CHANGES The 2006-07 budget reflects the addition of 1.5 FTEs. *Estimate as of May 2006 267 Table of Contents SOLID WASTE FUND RECYCLING PROGRAM DESCRIPTION The Recycling Division is responsible for the collection and transportation to market of recyclable materials, management of the curbside recycling contract, and promotion of recycling programs through public outreach and education. Activities of this division include continuation of the drop-off collection sites; recycling education including public relations, special events and advertising; the CityÔs internal recycling program; commercial recycling; public and private school recycling; state TEKS compliant recycling education program; and a Household Hazardous Waste collection program. MAJOR DIVISION GOALS 1. Support the goals and principles in the Solid Waste Master Plan that emphasize environmentally and economically sustainable practices leading ultimately to less landfilled material. 2. Maximize awareness of and participation in all City of Denton recycling programs. 3. Engage in research and development of new programs that further reduce the amount of landfilled waste, reduce waste creation, and encourage re-use. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Increase public awareness and participation in single-family residential curbside recycling program. 2. Maintain successful Sustainable Schools Program with DISD schools and increase participation to include 90% of district schools. 3. Increase public awareness and participation in the Home Chemical Collection and reuse program. 4. Increase participation in commercial recycling programs. 5. Enhance City of Denton internal recycling program with greater accessibility and employee education. 6. Promote waste minimization activities through effective public communication programs. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Recyclables collected from drop- 1,0001,0301,050 off facilities (tons) 1,021 2. Commercial recyclables 2,5007321,000 collected (tons) 690 3. Recyclables collected from City of Denton internal program (tons) 48506452 4. Public relations and education projects 35506060 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Businesses/schools participating 606570 in commercial recycling 54 2. Curbside recycling tons collected 4,7105,0005,4205,600 3. Curbside set-out rate 47%50%50%52% 268 Table of Contents SOLID WASTE FUND RECYCLING 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Solid Waste Resources1,136,052$$1,472,285$1,311,936$1,586,208 TOTAL RESOURCES$1,136,052$1,472,285$1,311,936$1,586,208 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Operations385,282$$526,650$529,145$633,524 Materials & Supplies12,905 163,434 20,559 30,322 Maintenance & Repair5,032 16,188 10,188 23,098 Insurance24,800 29,965 29,965 23,667 Miscellaneous576 10,960 10,960 16,350 Operations538,241 570,995 556,111 680,189 Transfer to Capital Projects139,261 142,478 142,478 153,092 Transfer to Technology Services29,955 11,615 12,530 25,966 Fixed Assets ---- TOTAL EXPENDITURES$1,136,052$1,472,285$1,311,936$1,586,208 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance 2.00 3.00 5.00 7.00 Office/Clerical ---- Technical/Paraprofessional3.00 4.00 5.00 4.00 Professional ---- Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal --- 0.50 TOTAL PERSONNEL 6.00 8.00 11.00 12.50 MAJOR BUDGET CHANGES The 2005-06 budget estimate reflects the addition of 3 FTEs. The 2006-07 budget reflects the addition of 1.5 FTEs. *Estimate as of May 2006 269 Table of Contents SOLID WASTE FUND MISCELLANEOUS 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Solid Waste Resources5,130,295$$5,118,951$5,177,042$5,400,751 TOTAL RESOURCES$5,130,295$5,118,951$5,177,042$5,400,751 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services$ -$ -$ -$ - Debt Service2,284,775 2,625,446 2,625,446 2,785,324 Administrative Transfer to General Fund616,810 567,937 567,937 616,416 Franchise Fee505,857 609,715 592,806 608,459 Landfill Closure551,377 150,000 165,000 195,000 (1) Transfer to Utilities Admin. 192,477 211,696 211,696 195,996 (1) Transfer to Customer Service 766,431 686,867 686,867 670,563 (1) Transfer to Safety & Training 69,883 83,530 83,530 86,012 Transfer to Materials Management - 33,138 33,138 38,494 Transfer to Risk Management55,782 -- 61,564 Maintenance & Repair10,000 --- Operations69,903 143,622 143,622 135,923 Miscellaneous7,000 7,000 67,000 7,000 TOTAL EXPEDITURES$5,130,295$5,118,951$5,177,042$5,400,751 *Estimate as of May 2006 (1) These divisions are found in the Water Fund. 270 Table of Contents SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS AS OF OCTOBER 1, 2006 YEARPRINCIPALINTERESTTOTAL 2006-071,932,417$$647,961$2,580,378 2007-081,604,277 565,578 2,169,855 2008-091,456,431 508,532 1,964,963 2009-101,419,115 451,952 1,871,067 2010-111,137,370 398,230 1,535,600 2011-121,185,695 347,326 1,533,021 2012-131,213,195 294,329 1,507,524 2013-14724,755 251,281 976,036 2014-15661,785 219,418 881,203 2015-16522,060 191,125 713,185 2016-17435,000 168,259 603,259 2017-18460,000 146,646 606,646 2018-19480,000 123,755 603,755 2019-20495,000 99,851 594,851 2020-21515,000 74,963 589,963 2021-22470,000 50,654 520,654 2022-23245,000 33,401 278,401 2023-24255,000 21,793 276,793 2024-25200,000 11,293 211,293 2025-26145,000 3,371 148,371 $15,557,100$4,609,718$20,166,818 271 Table of Contents SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2006-07 IssueIssue DateFinal MaturityInterest Rate 1999AGeneral Obligation Refunding 04-01-9902-15-20163.20 to 5.00 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 Obligation03-14-0302-15-20143.00 to 4.00 2003Certificates of Obligation03-14-0302-15-20132.10 to 5.07 2004General Obligation12-10-0402-15-20202.50 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 Note: Solid Waste Fund bond issue is part of General Debt Service Fund. 272 Table of Contents SOLID WASTE FUND PRINCIPAL & INTEREST REQUIREMENTS BY ISSUE 2006-07 Original AmountPrinicipal & Interest Requirements for 2006-07 Amount ofOutstanding Issue10/1/2006PrincipalInterestTotal 1,481,220 1,119,355$127,655$48,832$176,487 3,845,000 1,015,000 70,000 48,013 118,013 4,545,000 3,050,000 450,000 138,793 588,793 857,000 547,745 74,762 17,905 92,667 1,755,000 980,000 285,000 27,455 312,455 2,040,000 1,915,000 280,000 63,350 343,350 1,195,000 1,010,000 105,000 40,895 145,895 1,570,000 1,415,000 175,000 50,450 225,450 4,505,000 4,505,000 365,000 212,268 577,268 TOTAL1,932,417$$647,961$2,580,378 SOLID WASTE LANDFILL as of Sept. 30, 2006 Reserve for Landfill Closure & Post-Closure Care TOTAL3,411,627$ 273 Table of Contents 274 Table of Contents TECHNOLOGY SERVICES FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Communication Services Transfer623,763$$601,736$601,736$688,877 Cost of Service - General Fund4,005,050 3,883,698 3,883,698 3,147,728 Cost of Service - Electric Fund307,852 277,450 277,450 268,595 Cost of Service - Water Fund683,494 778,840 778,840 719,684 Cost of Service - Wastewater Fund208,202 180,248 180,248 150,220 Cost of Service - Solid Waste Fund211,712 164,163 164,163 134,087 Cost of Service - Fleet Management Fund123,794 79,089 79,089 35,572 Cost of Service - Materials Management 78,005 97,014 97,014 65,525 Cost of Service - Recreation Fund83,224 20,525 6,738- Cost of Service - Aquatics Fund - 58,030 51,837 39,375 Cost of Service - Risk Retention --- 15,752 Transfer from Municipal Court Tech Fund109,948 100,000 100,000 100,000 Other Revenue52,609 - 1,522 4,737 Printing Services --- 289,766 Revenue from Copier Service167,342 32,318 170,000 175,000 Interest Income2,408 --- TOTAL REVENUES$6,657,402$6,273,111$6,392,335$5,834,918 Use of Reserves - 46,664- 24,665 TOTAL RESOURCES$6,657,402$6,319,775$6,392,335$5,859,583 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Administration906,390$$1,423,569$1,421,847$1,048,290 Telecommunications935,251 997,409 997,409 1,098,908 Applications Development990,835 1,210,642 1,210,642 1,271,822 User Support1,328,875 1,370,916 1,370,916 1,278,491 Public Safety/Projects677,587 722,991 722,991 697,306 Reprographics847,796 594,248 594,248 464,766 TOTAL EXPENDITURES$5,686,734$6,319,775$6,318,053$5,859,583 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Administration5.00 5.00 5.00 5.00 Telecommunications4.00 4.00 4.00 4.00 Applications Development6.00 6.00 6.00 6.00 User Support6.00 6.00 6.00 6.00 Public Safety/Projects ---- Reprographics8.75 5.00 5.00 3.50 TOTAL PERSONNEL 29.75 26.00 26.00 24.50 *Estimate as of May 2006 275 Table of Contents TECHNOLOGY SERVICES FUND RESOURCES & EXPENDITURES RESOURCES $5,859,583 Cost of Service - Transfer from Cost of Service - Aquatics Fund Municipal Court Internal Services 0.7% Tech Fund 2.0% 1.7% Cost of Service - Utilities Other Revenue 21.7% 0.1% Printing Services 4.9% Revenue from Copier Service 3.0% Use of Reserves Cost of Service - 0.4% General Fund Communication 53.7% Services Transfer 11.8% EXPENDITURES $5,859,583 Operations 26.2% Insurance 0.3% Transfers 5.8% Maintenance & Repairs Debt Payment 24.1% 4.2% Fixed Assets 0.1% Materials & Supplies Personal Services 4.7% 34.6% 276 Table of Contents TECHNOLOGY SERVICES FUND EXPENDITURES BY CLASSIFICATION 2006-07 2004-052005-062005-062006-07 EXPENDITURE SUMMARYACTUALBUDGETESTIMATE *ADOPTED Personal Services$2,097,347$2,048,951$1,976,958$2,028,127 Materials & Supplies426,458281,576282,076274,184 Maintenance & Repairs1,053,6701,346,4551,372,2641,411,021 Insurance28,79034,6108,80119,161 Miscellaneous--301,169- Operations1,792,9081,648,6512,154,7411,533,166 Debt Payment173,742698,309176,588248,709 Transfers113,819251,22335,456342,515 Fixed Assets-10,00010,0002,700 TOTAL EXPENDITURES$5,686,734$6,319,775$6,318,053$5,859,583 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance---- Office/Clerical2.002.002.001.00 Technical/Paraprofessional12.758.008.008.00 Professional8.008.008.007.00 Management/Supervision7.008.008.008.00 Temporary/Seasonal---0.50 TOTAL PERSONNEL 29.7526.0026.0024.50 *Estimate as of May 2006 277 Table of Contents TECHNOLOGY SERVICES FUND ADMINISTRATION 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 DIVISION GOALS 1. Ease access to information. 2. Close integration with department visions. 3. Provide technology leadership to the Denton community. 4. Develop our people and our core teams. 5. Provide a secure, reliable, and cost effective infrastructure. 6. Guarantee effective, responsive, and knowledgeable communications. 7. Ensure citywide integration of information and compatibility of processes. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Provide effective support to divisional personnel in order to enhance the delivery of service to our customers. 2. Support division objectives for operational divisions of Technology Services. 3. Continue implementation of Long Range Technology Plan II. 4. Revise Strategic Plan - 5 Year Plan annually. 5. Update Business Continuity Plan Ï Tabletop Exercises annually. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 808085 1. Divisions served 81 2. Call Center calls received 3,2003,5003,5004,200 3. Billable hours/unbilled hours 50,112/1,50650,112/40043,500/40043,848/320 4. Service requests (8AM Ï 5PM) 4,8103,8003,8005,600 5. Online transactions processed $11,300,000$12,500,000$18,500,000$20,000,000 6. Total new implementations 18111118 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. GroupWise Cluster up time 8,7468,7448,7448,744 2. Novell server up-time 8,6808,6728,6728,672 3. Network up time/Links/Hours/ 52/8,736/99.9%52/8,736/99.9%52/8,736/99.9% Availability 46/8,735/99.9% 4. Internet up time Ï UNT/Hours/ 8,686/99.4%8,686/99.4%8,686/99.4% Availability 8,661/99.1% 5. Internet up time Ï Charter/Hours/ Availability 8,586/98.3%8,636/98.8%8,636/98.8%8,636/98.8% 278 Table of Contents TECHNOLOGY SERVICES FUND ADMINISTRATION 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Transfer from General Fund978,612$$940,729$940,729$956,763 Transfer from Electric Fund73,003 63,440 63,440 74,076 Transfer from Water Fund142,497 149,045 149,045 200,113 Transfer from Wastewater Fund52,525 58,545 58,545 56,666 Transfer from Solid Waste Fund58,850 41,532 41,532 46,064 Cost of Service - Risk Retention17,936 11,714 11,714 7,858 Transfer from Materials Management Fund17,036 19,281 19,281 23,234 Transfer from Reprographics8,653 10,012 10,012 9,044 Transfer from Aquatics Fund44,218 27,445 27,445 17,840 Transfer from Risk Retention --- 15,752 Transfer from PEG Grant - 104 104 2,082 Transfer from Municipal Court Tech Fund109,948 100,000 100,000 100,000 TOTAL REVENUES$1,503,278$1,421,847$1,421,847$1,509,492 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services445,215$$506,732$511,389$529,075 Materials & Supplies23,278 23,025 23,025 23,225 Maintenance & Repairs -- 25,809- Insurance4,951 25,809- 3,627 Miscellaneous -- 301,169- Operations357,891 111,148 541,088 89,968 Debt Service57,368 541,088 19,367 93,320 Transfers17,687 215,767- 309,075 Fixed Assets ---- TOTAL EXPENDITURES$906,390$1,423,569$1,421,847$1,048,290 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional ---- Professional ---- Management/Supervision4.00 4.00 4.00 4.00 Temporary/Seasonal ---- TOTAL PERSONNEL 5.00 5.00 5.00 5.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 279 Table of Contents TECHNOLOGY SERVICES FUND TELECOMMUNICATIONS PROGRAM DESCRIPTION Telecommunications provides access to Internet, intranet, and IP telephony services, supporting applications that access financial, tax, building inspections, library, and court information through City linked computer networks. The backbone for this Wide Area Network consists of fiber, copper, and wireless links supporting approximately forty-eight buildings using phone or data services today. Support services include services for network connectivity for phone and data networks, renovation of buildings for connection to city's infrastructure, telephone, voice mail, pager, and cell phone services to departments. MAJOR DIVISION GOALS 1. Maintain reliability and integrity of phones, pagers, cell phones, and voice mail systems. 2. Review telecommunication technologies and smoothly integrate them into existing infrastructure. 3. Maintain the networkÔs communications infrastructure to ensure readily available connectivity. 4. Provide network connections where and when they are needed. 5. Provide leadership during renovation of buildings ensuring connectivity to the CityÔs infrastructure. 6. Reduce costs and streamline phone operations. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Replace older technology with newer and faster technology with the aim of improving connectivity and throughput. 2. Provide shorter, faster, and more efficient data connectivity across the enterprise Network. 3. Implement wiring projects providing improved connectivity to phone and data networks. 4. Project management for network and phone connectivity for renovations of Electric Administration Building, City Hall West, Owsley Police Building, Fire Station 7 and South Branch Library. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Billed hours (4 FTE @ 2,088 hrs) 8,3528,3528,3528,352 2. Unbilled hours (2 FTE) 320320 320320 3. Service requests (8AM Ï 5PM) 1,9502,0002,0002,000 4. Service requests nights & 202530 weekends 20 5. Service hours worked nights & 7095100 weekends 70 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Network switches supported 150165232250 2. Number of network ports 4,6084,968 6,5767,008 3. Number of pagers 668668577600 4. Number of cell phones 403403365385 5. Number of wiring closet 101113 renovations 12 6. Number of Nortel phones 1,0681,0081,0131,020 7. Number of desktop IP phones 363406532545 8. Automated phone menu groups 44444446 280 Table of Contents TECHNOLOGY SERVICES FUND TELECOMMUNICATIONS 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Communication Services Transfer623,763$$601,736$601,736$688,877 Transfer from General Fund251,628 245,492 245,492 293,349 Transfer from Electric Fund24,422 32,602 32,602 28,405 Transfer from Water Fund61,741 55,500 55,500 53,523 Transfer from Wastewater Fund11,231 16,937 16,937 11,396 Transfer from Solid Waste Fund28,014 10,781 10,781 9,618 Cost of Service - Risk Retention3,125 3,600 3,600 2,842 Transfer from Reprographics5,569 2,776 2,776 2,410 Transfer from Aquatics Fund12,858 2,039 2,039 2,645 Transfer from Materials Management Fund5,330 25,824 25,824 5,286 Transfer from PEG Grant - 201 201 557 TOTAL RESOURCES$1,027,681$997,488$997,488$1,098,908 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services282,626$$296,072$296,072$309,068 Materials & Supplies55,796 30,000 30,000 12,000 Maintenance & Repairs205,180 220,652 220,652 243,480 Insurance3,818 -- 3,193 Miscellaneous ---- Operations369,457 381,464 381,464 471,078 Debt Payment18,374 59,221 59,221 57,389 Transfers ---- Fixed Assets - 10,000 10,000 2,700 TOTAL EXPENDITURES$935,251$997,409$997,409$1,098,908 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional3.00 3.00 3.00 3.00 Professional ---- Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 4.00 4.00 4.00 4.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 281 Table of Contents TECHNOLOGY SERVICES FUND APPLICATIONS DEVELOPMENT PROGRAM DESCRIPTION The Applications Development division is an internal service provider specializing in delivering computer applications and data management services to City departments. Specific services include second- and third-tier user support, process consulting, department-specific software implementation and support, applications delivery and security, technology project management, execution of hardware and software maintenance and support contracts, custom application development and support, database design and creation, system interface development, data conversions, and database and server management. MAJOR DIVISION GOALS 1. Provide effective solutions to streamline City processes through technology. 2. Improve the access to and use of information resources throughout the organization. 3. Ensure reliability and availability of critical information resources. 4. Manage application and database backup and disaster recovery plans for City applications. 5. Oversee tape backup operations, offsite vault storage, and transport. 6. Provide project management for technology implementations. 7. Develop our people and team efficiencies. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Implement new systems (Oracle-JDEdwards-Peoplesoft 8.11, Offsite Data Replication). 2. Improve system performance and availability. 3. Continue development of enterprise data management solutions. 4. Complete projects in keeping with the agreed upon timelines and budgetary constraints. 5. Increase development of staff by cross training on system applications. 6. Maintain and upgrade existing applications as necessary. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. New implementations performed 1610108 2. Existing system upgrades performed 15122320 3. Applications supported 73839098 4. Servers managed 59656370 5. After hours support 564312400312 6. Billable hours/unbilled hours 12,480/93612,480/012,480/26012,480/0 7. Online transactions processed $11,300,000$12,500,000$18,500,000$20,000,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Online storage capacity/utilization 2.8TB/93%3.8TB/68%4.8TB/53%5.0TB/50% 2. Near-line storage capacity/utilization 3.5TB/25%3.5TB/30%2TB/50%2TB/60% 3. Information repositories 92105133150 4. Citrix user sessions per day 400425375400 5. System recovery operations 4344 6. Recoverable storage (backup 3.0TB6.0TB8.0TB capacity) 3.0TB 282 Table of Contents TECHNOLOGY SERVICES FUND APPLICATIONS DEVELOPMENT 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Transfer from General Fund630,130$$697,862$697,862$778,064 Transfer from Electric Fund76,436 59,925 59,925 67,245 Transfer from Water Fund198,587 293,715 293,715 300,079 Transfer from Wastewater Fund39,431 44,451 44,451 40,550 Transfer from Solid Waste Fund33,130 43,395 43,395 42,398 Cost of Service - Risk Retention79,385 46,293 46,293 11,924 Transfer from Reprographics11,039 5,329 5,329 8,657 Transfer from Aquatics Fund6,237 8,467 8,467 9,257 Transfer from Materials Management Fund18,271 17,614 17,614 13,086 Transfer from PEG Grant - 233 233 562 TOTAL RESOURCES$1,092,646$1,217,284$1,217,284$1,271,822 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services393,193$$474,845$398,195$488,479 Materials & Supplies ---- Maintenance & Repair413,900 596,350 596,350 654,437 Insurance5,321 -- 4,344 Miscellaneous ---- Operations82,289 139,447 216,097 124,562 Transfer96,132 --- Fixed Assets ---- TOTAL EXPENDITURES$990,835$1,210,642$1,210,642$1,271,822 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional ---- Professional6.00 5.00 5.00 5.00 Management/Supervision - 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 6.00 6.00 6.00 6.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 283 Table of Contents TECHNOLOGY SERVICES FUND USER SUPPORT PROGRAM DESCRIPTION The User Support Division is an internal service provider specializing in delivering technical services to City departments. It is the front line interface of the Technology Services Department. Specific services include hardware installation, configuration, upgrade and repair. Additionally, via the call center, one-on-one application assistance is offered and supplemented with formal class training of new products. The User Support staff is also trained to assist the user in the selection of new equipment and off the shelf application software to meet specific needs and is part of the team that evaluates and approves new equipment. MAJOR DIVISION GOALS 1. Provide effective Call Center and Help Desk support to all City departments. 2. Provide a timely response and rapid restoration of service to all City departments. 3. Provide access to formal class training as needed. 4. Provide assistance in the selection of hardware and software applications and in the purchase from the appropriate source compatible with the CityÔs network. 5. Maintain the Novell networkÔs file servers to ensure minimum down time. 6. Maintain data backup systems for Novell data integrity. 7. Maintain GroupWise Email System. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. To provide Call Center / Help Desk services to City departments. 2. Develop Call Center staffÔs competency level on all system applications. 3. Continue the Novell server consolidation and upgrades. 4. Proactive notification of service interruptions. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 505050 1. Hours of normal operation week 50 2. Call Center calls received 4,0423,5004,2304,200 3. User support calls serviced 3,4081,8003,6003,600 4. Response time of less than 4 hours to Call Center calls 91%92%92%92% 167170170170 5. After hours support 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Requests processed in established 95%93%95% timeframe 91% 2. Novell server up-time 8,6808,6728,6728,672 3. GroupWise cluster up-time 8,7468,7448,7448,744 4. User support calls serviced remotely vs. onsite 60%/40%60%/40%60%/40%60%/40% 5. Devices per support person 237240250255 284 Table of Contents TECHNOLOGY SERVICES FUND USER SUPPORT 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Transfer from General Fund929,739$$946,435$946,435$876,900 Transfer from Electric Fund102,930 106,064 106,064 98,869 Transfer from Water Fund135,899 165,820 165,820 165,969 Transfer from Wastewater Fund43,524 44,143 44,143 41,608 Transfer from Solid Waste Fund41,375 35,879 35,879 36,007 Cost of Service - Risk Retention20,678 14,081 14,081 12,948 Transfer from Reprographics21,712 17,021 17,021 11,102 Transfer from Aquatics Fund9,523 10,475 10,475 9,633 Transfer from Materials Management Fund29,470 30,989 30,989 23,919 Transfer from PEG Grant - 984 984 1,536 TOTAL REVENUES$1,334,850$1,371,891$1,371,891$1,278,491 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services431,808$$443,492$443,492$462,884 Materials & Supplies61,837 36,630 36,630 73,000 Maintenance & Repair203,904 263,912 263,912 294,636 Insurance6,637 -- 5,008 Miscellaneous ---- Operations624,689 626,882 626,882 442,963 Transfers ---- Fixed Assets ---- TOTAL EXPENDITURES$1,328,875$1,370,916$1,370,916$1,278,491 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional4.00 4.00 4.00 4.00 Professional1.00 1.00 1.00 1.00 Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 6.00 6.00 6.00 6.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 285 Table of Contents TECHNOLOGY SERVICES FUND PUBLIC SAFETY/PROJECTS PROGRAM DESCRIPTION This program is responsible for providing technology support services to both the Denton Police and Fire Departments. This program provides for and maintains all software maintenance contracts, mobile computer data network service contracts, and computer hardware maintenance contracts supporting the public safety departments. MAJOR DIVISION GOALS 1. Provide adequate support contracts for all computer hardware. 2. Maintain current levels of software support, maintenance, and upgrades. 3. Assure the Mobile Computing Network connectivity contracts are adequate to our needs. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Maintain the present level of service for both Police and Fire Departments. 2. Implement new systems - UPS, wiring for Dispatch, Fire MDC, TraCS on handhelds for Police motorcycles, VisionAir GeoLynx, VisionAir MobiLynx, VisionAir Field Based Reporting, NT Utilities for servers, NetMotion Policy Management. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Number of police cars supported 68686868 2. Number of fire apparatus supported 25252525 3. GPRS devices supported 93939393 4. New implementations performed 44310 5. Computers supported 250250250250 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Software maintenance contracts 12121010 2. Server maintenance on public 11111111 safety servers 3. Hardware maintenance for 686868 mobile computers 68 286 Table of Contents TECHNOLOGY SERVICES FUND PUBLIC SAFETY/PROJECTS 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Transfer from General Fund678,408$$722,991$722,991$697,306 TOTAL RESOURCES$678,408$722,991$722,991$697,306 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services$ -$ -$ -$ - Materials & Supplies41,030 - 500- Maintenance & Repair214,896 250,491 250,491 206,968 Insurance ---- Miscellaneous ---- Operations323,661 374,500 374,000 392,338 Debt Service98,000 98,000 98,000 98,000 Transfers ---- Fixed Assets ---- TOTAL EXPENDITURES$677,587$722,991$722,991$697,306 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional ---- Professional ---- Management/Supervision ---- Temporary/Seasonal ---- TOTAL PERSONNEL---- MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 287 Table of Contents TECHNOLOGY SERVICES FUND REPROGRAPHICS PROGRAM DESCRIPTION The Reprographics Division is a centralized print shop that provides digital printing, copying, imaging, wide-format printing, finishing, and copier fleet management services for City departments. The centralization of staff and resources provides a means to balance peak needs throughout the organization at minimal cost, with a fast turnaround and a high level of confidentiality. MAJOR DIVISION GOALS 1. Provide quality, cost-effective, and timely publishing services to City departments. 2. Provide quality, cost-effective finishing options to City departments. 3. Provide effective copier fleet management services. 4. Establish print and copy procurement policies and procedures. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Provide 45 hours of operation per week to the City of Denton. 2. Increase customer base through various marketing efforts. 3. Implement and integrate new equipment processes. 4. Evaluate copier fleet management plan, and copy and print policies. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 807575 1. Divisions directly served 69 2. Work requests completed 50,0953,9003,0003,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Requests completed within time required 96%98%96%98% 2. Total impressions 2,251,4072,000,0003,214,0003,200,000 3. Utility statements processed 651,373N/A583,224600,000 4. Production sales N/AN/A$258,672$300,000 288 Table of Contents TECHNOLOGY SERVICES FUND REPROGRAPHICS 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Transfer from General Fund490,583$$330,189$330,189$ - Transfer from Electric Fund15,471 15,419 15,419- Transfer from Water Fund105,877 114,760 114,760- Transfer from Wastewater Fund16,077 16,172 16,172- Transfer from Solid Waste Fund29,873 32,576 32,576- Cost of Service - Risk Retention843 3,401 3,401- Transfer from Tech Services11,426 16,993 16,993- Transfer from Materials Management Fund5,553 3,306 3,306- Transfer from Recreation Fund - 20,525 6,738- Transfer from Aquatics Fund14,618 9,604 3,411- Printing Services --- 289,766 Revenue from Copier Service167,342 32,318 170,000 175,000 TOTAL REVENUES$857,663$595,263$712,965$464,766 Use of Reserves ---- TOTAL RESOURCES$857,663$595,263$712,965$464,766 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services544,505$$327,810$327,810$238,621 Materials & Supplies244,517 191,921 191,921 165,959 Maintenance & Repairs15,790 15,050 15,050 11,500 Insurance8,063 8,801 8,801 2,989 Miscellaneous ---- Operations34,921 15,210 15,210 12,257 Transfer to Tech Services - 35,456 35,456 21,367 Transfer to Materials Management --- 12,073 Fixed Assets ---- TOTAL EXPENDITURES$847,796$594,248$594,248$464,766 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical1.00 1.00 1.00- Technical/Paraprofessional5.75 1.00 1.00 1.00 Professional1.00 2.00 2.00 1.00 Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal --- 0.50 TOTAL PERSONNEL 8.75 5.00 5.00 3.50 MAJOR BUDGET CHANGES The 2006-07 budget reflects the transfer of 2 FTEs to General Fund and an increase of .5 FTE. *Estimate as of May 2006 289 Table of Contents 290 Table of Contents MATERIALS MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Sale of Scrap4,785$$14,630$8,000$10,000 Rental Property12,989 2,760 2,760 2,760 Outside Sales835 6,000-- Postage Sales81,195 103,140 105,200 107,400 Warehouse Sales4,703,393 5,660,300 4,930,000 5,453,964 Cost of Service - General Fund447,000 498,228 498,228 289,229 Cost of Service - Electric Fund - 102,876 102,876 92,018 Cost of Service - Water Fund - 51,696 51,696 60,395 Cost of Service - Wastewater Fund - 51,696 51,696 27,923 Cost of Service - Solid Waste Fund - 33,138 33,138 38,494 Cost of Service - Other Funds - 44,366 44,366 125,352 Auction Proceeds360,794 - 28,000 10,873 TOTAL REVENUES$5,610,991$6,568,830$5,855,960$6,218,408 Use of Reserves ---- TOTAL RESOURCES$5,610,991$6,568,830$5,855,960$6,218,408 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Warehouse4,936,009$$5,576,830$4,930,895$5,574,124 Purchasing444,648653,449 636,840 644,284 TOTAL EXPENDITURES$5,380,657$6,230,279$5,567,735$6,218,408 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance5.00 4.50 4.50 4.50 Office/Clerical2.00 1.00 1.00 1.00 Technical/Paraprofessional3.00 3.00 3.00 3.00 Professional2.00 2.00 2.00 2.00 Management/Supervision2.00 2.00 2.00 2.00 Temporary/Seasonal ---- TOTAL PERSONNEL 14.00 12.50 12.50 12.50 *Estimate as of May 2006 291 Table of Contents MATERIALS MANAGEMENT RESOURCES & EXPENDITURES RESOURCES $6,218,408 Cost of Service - Cost of Service - Utility Funds General Fund 3.5% 4.7% Cost of Service - Other Funds 2.0% Auction Proceeds 0.2% Warehouse Sales Sale of Scrap 87.7% 0.2% Postage Sales 1.7% EXPENDITURES $6,218,408 Maintenance & Repair Inventory 0.3% 80.4% Operations 1.2% Insurance 0.2% Debt Service Materials & 0.8% Supplies 2.8% Transfers Personal Services 1.1% 13.2% 292 Table of Contents MATERIALS MANAGEMENT FUND EXPENDITURES BY CLASSIFICATION 2006-07 2004-052005-062005-062006-07 EXPENDITURES SUMMARYACTUALBUDGETESTIMATE *ADOPTED Personal Services807,009$$785,680$767,556$819,127 Materials & Supplies148,334 177,450 26,425 175,760 Inventory4,229,211 5,000,000 4,521,700 5,000,000 Maintenance & Repair11,007 17,770 17,770 19,843 Insurance17,309 17,691 17,691 9,895 Miscellaneous922 1,020 1,020 1,025 Operations62,646 78,949 63,854 75,626 Debt Service25,622 48,679 48,679 48,679 Transfers78,597 103,040 103,040 68,453 Fixed Assets ---- TOTAL EXPENDITURES$5,380,657$6,230,279$5,567,735$6,218,408 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance5.00 4.50 4.50 4.50 Office/Clerical2.00 1.00 1.00 1.00 Technical/Paraprofessional3.00 3.00 3.00 3.00 Professional2.00 2.00 2.00 2.00 Management/Supervision2.00 2.00 2.00 2.00 Temporary/Seasonal ---- TOTAL PERSONNEL 14.00 12.50 12.50 12.50 *Estimate as of May 2006 293 Table of Contents MATERIALS MANAGEMENT FUND PURCHASING & WAREHOUSE PROGRAM DESCRIPTION The Materials Management Division is composed of two sections: 1) Purchasing, which manages the acquisition of supplies and services; and 2) the Warehouse, which is responsible for storage and distribution of applicable materials and supplies. Our mission is to provide goods and services to the maximum value obtainable, to efficiently and accurately perform warehousing and inventory control, to direct resource-recovery efforts to the best of our ability, and to offer contract administration services. MAJOR DIVISION 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. 2. Provide the City of Denton user departments with needed materials and services in a timely manner. 3. Develop and maintain a positive, productive, value-added working relationship with all user departments. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Continue implementation of PeopleSoft Financial software. 2. Train City personnel in procurement procedures, applicable laws, and PeopleSoft software. 3. Continue to improve Warehouse security, accuracy, and service. 4. Expand e-commerce Internet auction of surplus equipment. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Formal bids prepared 166100100110 2. Purchase orders issued 11,1036,3006,3006,300 3. Impound & surplus auctions/dollar value 7/$210,45911/$345,00011/$345,00015/$200,000 4. Stock requisitions filled per 1,6001,6001,800 employee 1,726 5. Central receiving transfers 1,0768008001,100 6. Procurement card transactions 14,30816,00016,00018,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. National Purchasing Institute Award for Excellence in Procurement (AEP) YESYESYESYES 2. Purchase orders processed in 3 days 85%80%85%85% 3. Formal bids processed in 60 days 70%80%70%70% 4. Warehouse requested materials 90%92%90% in stock 84% 5. Departments served by courier 26262626 294 Table of Contents MATERIALS MANAGEMENT FUND PURCHASING 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Cost of Service - General Fund447,000$$498,228$498,228$289,229 Cost of Service - Electric Fund - 102,876 102,876 92,018 Cost of Service - Water Fund - 51,696 51,696 60,395 Cost of Service - Wastewater Fund - 51,696 51,696 27,923 Cost of Service - Solid Waste Fund - 33,138 33,138 38,494 Cost of Service - Other Funds - 44,366 44,366 125,352 Auction Proceeds360,794 - 28,000 10,873 TOTAL REVENUES$807,794$782,000$810,000$644,284 Use of Reserves ---- TOTAL RESOURCES$807,794$782,000$810,000$644,284 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services346,077$$523,499$514,437$546,013 Materials & Supplies13,154 19,950 19,950 19,600 Maintenance & Repair786 1,570 1,570 1,500 Insurance6,924 7,312 7,312 4,894 Miscellaneous300 400 400 400 Operations18,822 25,992 18,445 26,088 Transfers58,585 74,726 74,726 45,789 Fixed Assets ---- TOTAL EXPENDITURES$444,648$653,449$636,840$644,284 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical2.00 1.00 1.00 1.00 Technical/Paraprofessional3.00 3.00 3.00 3.00 Professional2.00 2.00 2.00 2.00 Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 8.00 7.00 7.00 7.00 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 295 Table of Contents MATERIALS MANAGEMENT FUND WAREHOUSE 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Sale of Scrap4,785$$14,630$8,000$10,000 Rental Property12,989 2,760 2,760 2,760 Outside Sales835 6,000-- Postage Sales81,195 103,140 105,200 107,400 Warehouse Sales4,703,393 5,660,300 4,930,000 5,453,964 TOTAL REVENUES$4,803,197$5,786,830$5,045,960$5,574,124 Use of Reserves ---- TOTAL RESOURCES$4,803,197$5,786,830$5,045,960$5,574,124 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Personal Services460,932$$262,181$253,119$273,114 Materials & Supplies135,180 157,500 6,475 156,160 Inventory4,229,211 5,000,000 4,521,700 5,000,000 Maintenance & Repair10,221 16,200 16,200 18,343 Insurance10,385 10,379 10,379 5,001 Miscellaneous622 620 620 625 Operations43,824 52,957 45,409 49,538 Debt Service25,622 48,679 48,679 48,679 Transfers20,012 28,314 28,314 22,664 Fixed Assets ---- TOTAL EXPENDITURES$4,936,009$5,576,830$4,930,895$5,574,124 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance5.00 4.50 4.50 4.50 Office/Clerical ---- Technical/Paraprofessional ---- Professional ---- Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL 6.00 5.50 5.50 5.50 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 296 Table of Contents CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Fuel Sales - City1,414,954$$1,666,800$2,106,840$3,543,463 Vehicle Maintenance - General Fund857,981 828,000 843,998 1,944,567 Vehicle Maintenance - Utility Funds1,677,339 1,573,015 2,000,000 1,128,444 Transfer from Motor Pool Fund294,494 294,494 294,494- TOTAL REVENUES$4,244,768$4,362,309$5,245,332$6,616,474 Use of Reserves - 734,579-- TOTAL RESOURCES$4,244,768$5,096,888$5,245,332$6,616,474 2004-052005-062005-062006-07 EXPENDITURES SUMMARYACTUALBUDGETESTIMATE *ADOPTED Personal Services932,290$$977,249$977,249$1,108,520 Materials & Supplies26,503 40,200 40,200 41,810 Inventory2,417,378 2,064,000 2,064,000 3,272,230 Maintenance & Repair13,618 9,000 9,000 85,000 Insurance40,544 36,552 36,552 20,373 Operations140,081 1,496,265 1,496,265 1,796,353 Debt Service113,020 196,073 196,073 184,427 Transfers337,020 277,549 277,549 107,761 Fixed Assets ---- TOTAL EXPENDITURES$4,020,454$5,096,888$5,096,888$6,616,474 PERSONNEL 2004-052005-062005-062006-07 Full Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance3.00 2.00 2.00 2.00 Office/Clerical ---- Technical/Paraprofessional9.00 10.00 11.00 11.00 Professional1.00 1.00 1.00 1.00 Management/Supervision3.00 3.00 3.00 3.00 Temporary/Seasonal ---- TOTAL PERSONNEL 16.00 16.00 17.00 17.00 *Estimate as of May 2006 297 "Dedicated to Quality Service" Table of Contents CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES FLEET MANAGEMENT RESOURCES & EXPENDITURES RESOURCES $6,616,474 Vehicle Maintenance - Utility Funds 17.0% Fuel Sales - City 53.6% Vehicle Maintenance - General Fund 29.4% EXPENDITURES $6,616,474 Maintenance & Repair Insurance 1.3% Inventory 0.3% 49.5% Operations 27.1% Debt Service 2.8% Transfers Materials & 1.6% Supplies Personal Services 0.6% 16.8% 298 "Dedicated to Quality Service" Table of Contents FLEET MANAGEMENT FUND FLEET SERVICES PROGRAM DESCRIPTION Fleet Services is responsible for providing all vehicle maintenance and equipment-related support services to all City departments. The division provides for all facets of vehicle and equipment diagnostics and repairs while providing an extensive preventative maintenance program to assure dependability, availability, and safety of the fleet. The division is also responsible for fuel dispensing operations at the CityÔs Service Center compound and landfill locations. Using a computerized fleet management system, Fleet Services provides a complete history of vehicle and equipment maintenance/repair costs, sublet repairs, labor charges, and fuel usage to City departments on a monthly basis. MAJOR DIVISION GOALS 1. Provide quality vehicle maintenance for the benefit and safety of all City employees and citizens. 2. Provide fuel pump service 24 hours a day, 7 days a week for our customers at both facilities. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 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. Continue research of alternative fuel sources for compliance with federal, state and local regulations. 3. Meet quarterly with fleet customers to continue to improve communications between departments & Fleet Services. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Sublet repairs (outsourcing) 2,0711,7001,8001,700 2. Preventive maintenance services 2,3982,5002,6002,600 3. Other repairs found during preventative maintenance 1,3001,1001,300 service 1,189 4. Diesel/unleaded purchased 490,000 805,139805,139 (gallons) 496,802 5. Propane purchased (gallons) 88,91550,000 90,00090,000 6. Bio-diesel purchased (gallons) 40,480300,000 235,000235,000 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Vehicles to mechanics 79:177:176:176:1 2. Wrench-turning mechanic hrs (%) 75%80%80%85% 3. Satisfied-Customer Service Survey 80%95%80%85% 299 Table of Contents 300 Table of Contents (1) RISK RETENTION FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Commercial Insurance$ -$ -$ -$633,654 Self Insurance --- 1,069,678 Worker's Compensation --- 575,000 TOTAL REVENUES$ -$ -$ -$2,278,332 Use of Reserves --- 6,575 TOTAL RESOURCES$ -$ -$ -$2,284,907 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services$ -$ -$ -$365,052 Materials & Supplies --- 8,262 Maintenance & Repair --- 125,000 Insurance --- 1,195,195 Miscellaneous --- 326,000 Operations --- 248,273 Cost of Service - Tech Services --- 17,125 TOTAL EXPENDITURES$ -$ -$ -$2,284,907 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical --- 1.00 Technical/Paraprofessional ---- Professional --- 3.00 Management/Supervision --- 1.00 Temporary/Seasonal ---- TOTAL PERSONNEL--- 5.00 *Estimate as of May 2006 (1) Risk Retention is a newly budgeted fund for FY2006-07. 301 Table of Contents RISK RETENTION FUND RESOURCES & EXPENDITURES RESOURCES $2,284,907 Worker's Compensation 25.2% Self Insurance 46.8% Use of Reserves 0.3% Commercial Insurance 27.7% EXPENDITURES $2,284,907 Miscellaneous Operations 14.3% 10.9% Cost of Service - Tech Services 0.7% Insurance 52.3% Personal Services 15.9% Materials & Maintenance & Supplies Repair 0.4% 5.5% 302 Table of Contents RISK RETENTION FUND RISK MANAGEMENT PROGRAM DESCRIPTION The Risk Management Division is responsible for identifying and evaluating potential exposures to loss and developing policies, procedures and training to eliminate and/or mitigate the cost of claims associated with any losses. Risk Management is also responsible for the administration of the CityÔs benefits program, including compliance with applicable laws, fund and trend analysis, and planning. The division administers the Risk Retention Fund, Health Insurance Fund, and Wellness Program. MAJOR DIVISION GOALS 1. Protect the assets (human, physical, fiscal) of the City from loss through the implementation of sound risk management practices. 2. Develop, update, and administer competitive, responsive, and cost-effective health, life, and long-term/short-term disability and wellness programs. 3. Ensure the educational development of Risk Management staff to achieve divisional goals. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Provide for the optimal protection of City property and financial assets by analyzing and placing proper insurance coverages, and evaluating self-funding alternatives. 2. Increase safety, health, and wellness awareness among employees. 3. Reduce the number of lost-time WorkerÔs Compensation claims, at-fault vehicle accidents, and liability claims filed against the City. 4. 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. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 125115110 1. Worker's Compensation claims 132 2. General liability claims adjusted 124130130125 3. Short-term/long-term disability claims 27252525 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Vehicle accidents 27253025 2. Lost-time injuries 10202020 3. Benefit issues handled 130275225200 303 Table of Contents 304 Table of Contents RECREATION FUND RESOURCE AND EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Special Projects4,983$$12,380$8,000$7,864 Marketing27,649 30,879 28,500 28,059 Civic Center4,630 19,748 15,298 12,340 Denia Recreation Center106,963 133,658 118,000 115,458 North Lakes Recreation Center205,742 198,327 198,327 234,645 Senior Center36,785 35,948 35,790 35,564 Children's Programs299,638 440,242 440,242 396,046 Goldfield Tennis Center57,838 65,650 59,565 64,213 Civic Center Pool65,785 124,581 79,000 51,359 Therapeutics1,773 5,155 2,000- Martin Luther King Jr. Recreation Center75,711 94,444 94,444 74,561 McMath Gymnasium35,217 26,554 29,000 35,472 Athletics110,953 112,545 112,545 174,300 Golf5,602 13,028 8,845 12,191 Miscellaneous Income1,126 --- Interest Income10,485 4,000 12,000 10,000 TOTAL REVENUES$1,050,880$1,317,139$1,241,556$1,252,072 Use of Reserves -- 1,919 256,655 TOTAL RESOURCES$1,050,880$1,317,139$1,243,475$1,508,727 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services369,393$$579,279$546,314$500,499 Materials & Supplies230,397 329,614 312,759 494,315 Maintenance & Repair8,085 14,205 14,205 10,100 Insurance20,242 18,754 18,754 15,958 Operations198,070 267,540 250,197 267,148 Cost of Service - General Fund83,974 105,051 98,550 115,105 Cost of Service - Customer Service14,500 --- Cost of Service - Technology Services --- 2,957 Cost of Service - Materials Management - 2,696 2,696 5,645 Fixed Assets --- 97,000 TOTAL EXPENDITURES$924,661$1,317,139$1,243,475$1,508,727 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance ---- Office/Clerical ---- Technical/Paraprofessional ---- Professional ---- Management/Supervision1.00 1.00 1.00 1.00 Temporary/Seasonal24.12 25.79 25.79 21.93 TOTAL PERSONNEL 25.12 26.79 26.79 22.93 MAJOR BUDGET CHANGES The 2006-07 budget reflects the reduction of 1.63 FTEs and 2.23 FTEs transferred to the General Fund. *Estimate as of May 2006 305 Table of Contents RECREATION FUND RESOURCES & EXPENDITURES RESOURCES $1,508,727 Martin Luther King McMath Civic Center Pool Jr. Recreation Gymnasium 4.1% Center 2.8% 6.0% Goldfield Tennis Center Athletics Golf 5.1% 13.9% 1.0% Children's Programs Interest Income 31.6% 0.8% Special Projects 0.6% Marketing 2.2% Civic Center 1.0% Denia Recreation Center North Lakes Senior Center 9.2% Recreation Center 2.9% 18.8% EXPENDITURES $1,508,727 Cost of Service - Fixed Assets Cost of Service - Technology 6.4% Materials Services Management 0.2% Personal Services 0.4% 33.2% Cost of Service - General Fund 7.6% Operations 17.7% Insurance 1.1% Maintenance & Materials & Supplies Repair 32.7% 0.7% 306 Table of Contents RECREATION FUND PARKS - LEISURE SERVICES PROGRAM DESCRIPTION The Parks Leisure Services Division enriches lives by providing staff, facilities, and resources for a variety of leisure activities, programs, and opportunities in both structured and unstructured settings. These services are available to a broad demographic segment of the population. The division operates three community recreation centers, the senior center, the tennis center, the municipal pool, the American Legion Building and Annex, the Civic Center and SkateWorks Park. Supervision is provided at three recreation centers for the After School Action Site program and the Middle School Program, along with therapeutic recreation services through an inclusion program in the Action Sites and in a summer camp. MAJOR DIVISION 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 DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 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., Kids Rock, Teens Rule, Kings Kids Day Kamp, Owsley Summer Playground, etc.) in collaboration with area agencies and organizations. 3. Expand businesses through greater emphasis on benefits approach and meeting unmet demand. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Program locations 9 999 2. Activities offered 2,448 2,0002,0452,000 3. Activities implemented 2,186 1,9302,0002,000 4. Attendance 952,866 980,000950,000995,000 5. Registrants 39,417 45,00040,00042,000 6. Extended hours of operation 1,573 2,2001,7001,700 7. Co-sponsored activities 367 580425450 8. Rentals 482 700500500 9. Volunteer hours 37,500 39,00037,50038,000 10. Citizen advisory meetings 54 946672 11. Citizen advisory boards 9 111111 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Average daily attendance 4,2184,6004,5004,500 2. Activities implemented 89%96%92%92% 3. Average percent of budget supported by revenue 10%10%10%10% 4. Average facility use per hour 625600600600 307 Table of Contents 308 Table of Contents AQUATIC CENTER FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Natatorium255,835$$299,700$290,000$295,001 Water Park552,772 973,253 640,000 665,400 Transfer from General Fund - 350,552 350,552 413,512 Denton I.S.D. Reimbursement269,216 303,107 380,888 445,412 TOTAL RESOURCES$1,077,823$1,926,612$1,661,440$1,819,325 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Personal Services874,661$$975,362$975,362$935,910 Materials & Supplies115,433 213,739 213,739 190,298 Maintenance & Repair37,396 73,079 73,079 61,765 Insurance54,620 49,705 49,705 38,906 Operations340,542 410,561 410,561 482,139 Debt Service125,974 --- Cost of Service - General Fund64,705 101,836 101,836 76,235 Cost of Service - Technology Services83,224 49,098 49,098 42,804 Cost of Service - Materials Management - 5,787 5,787 5,852 TOTAL EXPENDITURES$1,696,555$1,879,167$1,879,167$1,833,909 PERSONNEL 2004-052005-062005-062006-07 Full-Time Equivalents (FTE)ACTUALBUDGETESTIMATE *ADOPTED Service/Maintenance2.00 2.00 2.00 2.00 Office/Clerical1.00 1.00 1.00 1.00 Technical/Paraprofessional1.00 1.00 1.00 1.00 Professional ---- Management/Supervision3.00 3.00 3.00 3.00 Temporary/Seasonal26.03 26.29 26.29 26.29 TOTAL PERSONNEL 33.03 33.29 33.29 33.29 MAJOR BUDGET CHANGES The budget reflects no major changes. *Estimate as of May 2006 This is a joint project between the City of Denton and the DISD. 309 Table of Contents AQUATIC CENTER FUND RESOURCES & EXPENDITURES RESOURCES $1,819,325 Natatorium Denton I.S.D. 16.2% Reimbursement 24.5% Transfer from Water Park General Fund 36.6% 22.7% EXPENDITURES $1,833,909 Cost of Service - Cost of Service - Technology General Fund Cost of Service - Services 4.2% Materials 2.3% Management 0.3% Operations 26.2% Personal Services 51.1% Insurance 2.1% Maintenance & Repair Materials & 3.4% Supplies 10.4% 310 Table of Contents AQUATIC CENTER FUND AQUATICS CENTER PROGRAM DESCRIPTION The Aquatic Center is the result of a partnership with the Denton Independent School District (DISD) to operate an indoor natatorium with a competition pool and a warm water leisure pool with water slide. The Natatorium offers year-round programming in public swimming, educational classes, exercise/wellness, competitive activities, and a variety of special events. Water Works Park, a water park adjacent to the Natatorium, opened in the summer in 2003. Water Works Park features four giant water slides, a 600-foot-long continuous river, a childrenÔs play pool along with shade structures, pavilions, a corporate area, a sand volleyball court, and concessions. MAJOR DIVISION GOALS 1. Ensure access to Aquatic facilities 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. 3. Maintain the highest level of safety for all patrons. MAJOR DIVISION OBJECTIVES FOR FISCAL YEAR 2006-07 1. Implement and expand a year-round instructional aquatic program, offer family and teen programming, and provide time for public/recreational swim at all aquatic facilities. 2. Expand businesses through greater emphasis on the benefits provided by aquatic programs, expand marketing efforts and by meeting unmet demand. 3. Ensure the safety of all patrons at aquatic facilities by providing qualified, well-trained staff, as well as well-maintained facilities. 2004-05 2005-06 2005-06 2006-07 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Program locations 2222 2. Activities offered 869836880890 3. Activities implemented 704669712720 4. Attendance 141,495150,000150,000154,500 5. Registrants 2,5802,0602,6322,685 6. Extended hours of operation 35444245 7. Co-sponsored activities 187192190194 8. Rentals 330335335340 9. Volunteer hours 124150136142 10. Citizen advisory meetings 2445 2004-05 2005-06 2005-06 2006-07 PRODUCTIVITY MEASURES ACTUAL BUDGET ESTIMATE ADOPTED 1. Average daily attendance 1,0111,3001,1001,200 2. Activities implemented 81%80%81%82% 3. Average percent of budget 62%70%73% supported by revenue 51% 4. Average facility use per hour 221718 (Natatorium) 16 5. Average facility use per hour (Water Works Park) 525750550575 311 Table of Contents 312 Table of Contents MISCELLANEOUS INFORMATION A. TOURIST & CONVENTION FUND B. EMILY FOWLER LIBRARY FUND C. POLICE CONFISCATION FUND 313 Ð Table of Contents TOURIST & CONVENTION FUND 2006-07 PROGRAM DESCRIPTION The Tourist & Convention Fund was created in 1995-96. This fund reports the receipt and distribution of the City's Hotel Occupancy Tax which is levied at 7% of room rental rates. The City Council has entered into contracts with various organizations that will promote tourism and the convention and hotel industry in Denton. These organizations are listed below. 3.4317%Convention & Visitors Bureau 0.3706%North Texas State Fair Association 0.6864%Greater Denton Arts Council 0.1246%Eligible City Expenses - Civic Center 0.4612%Denton Festival Foundation 0.0988%Denton Black Chamber of Commerce 0.0456%Denton Holiday Festival Association 0.1098%Denton Community Theatre 0.0604%Denton Air Fair 0.1153%Denton Main Street Association 0.5450%Denton County Museums 0.1043%Denton Firefighter Museum 0.0494%Cinco de Mayo 0.0631%Juneteenth Committee 0.2745%Tejas Storytelling Association 0.0977%Historical Park Foundation of Denton County 0.0659%Water Works Park 0.0659%Courthouse on the Square 0.1446%Denton Public Art Committee 0.0220%Music Theater of Denton 0.0632%Contingency 7.0000%Total 314 Table of Contents TOURIST & CONVENTION FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Hotel Occupancy Tax986,830$$957,832$1,044,684$1,096,918 Interest Income ---- TOTAL REVENUES$986,830$957,832$1,044,684$1,096,918 Use of Reserves - 120,923 31,571 177,968 TOTAL RESOURCES$986,830$1,078,755$1,076,255$1,274,886 2004-052005-062005-062006-07 EXPENDITURESACTUALBUDGETESTIMATE *ADOPTED Convention & Visitors Bureau 410,622$$556,155$556,155$625,000 North Texas State Fair Association 60,050 60,000 60,000 67,500 Greater Denton Arts Council 108,090 115,000 115,000 125,000 Eligible City Expenses - Civic Center 50,041 16,000 16,000 22,700 Denton Festival Foundation70,058 75,000 75,000 84,000 Denton Black Chamber of Commerce12,010 15,800 15,800 18,000 Denton Holiday Festival Association6,512 8,000 8,000 8,300 Denton Community Theatre15,012 16,000 16,000 20,000 Denton Air Fair7,512 11,000 11,000 11,000 Denton Main Street Association12,010 14,000 14,000 21,000 Denton County Museums93,077 95,000 95,000 99,250 Denton Firefighter Museum - 6,800 6,800 19,000 Denton County Historical Commission - 15,000 12,500- Cinco de Mayo9,007 9,000 9,000 9,000 Juneteenth Committee9,047 10,000 10,000 11,500 Tejas Storytelling Association41,034 44,000 44,000 50,000 Historical Park Foundation of Denton County20,016 -- 17,800 Water Works Park10,008 12,000 12,000 12,000 Courthouse on the Square --- 12,000 Denton Public Art Committee --- 26,326 Music Theater of Denton --- 4,000 Contingency --- 11,510 TOTAL EXPENDITURES$934,106$1,078,755$1,076,255$1,274,886 *Estimate as of May 2006 315 Table of Contents (1) EMILY FOWLER LIBRARY FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 DESCRIPTION TheEmilyFowlerFundwasestablishedtorecordexpendituresofbooks,periodicals, equipment,andotheritemsthataretobeapprovedbytheLibraryBoard.Revenueforthe fundisgeneratedfromlibraryfinesassessedforlatereturnoflibrarymaterials,memorials, and donations that are restricted to the library. 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Emily Fowler Library Revenue151,876$$156,737$142,670$ - Use of Reserves ---- TOTAL RESOURCES$151,876$156,737$142,670$ - 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Materials & Supplies28,248$$41,756$28,815$ - Maintenance & Repair510 5,000 5,000- Operations105,222 97,442 93,002- Transfers11,654 12,539 11,413- Fixed Assets5,108 - 4,440- TOTAL EXPENDITURES$150,742$156,737$142,670$ - *Estimate as of May 2006 (1) The Emily Fowler Fund is being combined with the General Fund in 2006-07. 316 Table of Contents POLICE CONFISCATION FUND RESOURCE & EXPENDITURE SUMMARY 2006-07 DESCRIPTION The Police Confiscation Fund was established to record the receipt and expenditure of confiscated contraband that is used in the commission of a variety of criminal offenses. 2004-052005-062005-062006-07 RESOURCESACTUALBUDGETESTIMATE *ADOPTED Seizures81,446$$100,000$117,939$95,042 Use of Reserves46,276 15,500- 99,066 TOTAL RESOURCES$127,722$115,500$117,939$194,108 2004-052005-062005-062006-07 EXPENDITURES ACTUALBUDGETESTIMATE *ADOPTED Materials & Supplies32,511$$35,500$9,438$44,600 Operations95,211 80,000 89,333 149,508 TOTAL EXPENDITURES$127,722$115,500$98,771$194,108 *Estimate as of May 2006 317 Table of Contents 318 Table of Contents STATISTICAL INFORMATION 319 Ñ Table of Contents PROFILE OF DENTON 2006Ï07 Denton is a unique community whose diversity gives it strength. Although Denton is no longer a small town, there are certain qualities of small town life that our citizens hold dear. The historic downtown is the heart of Denton; the square and surrounding streets are used every day and night as a gathering place for commerce, civic events and entertainment. Denton is a dynamic community whose rapid growth has affected its infrastructure as well as its culture. Denton is 79.826 square miles and strategically positioned within the Dallas/Fort Worth/Denton region, 37 miles northwest of Dallas and 35 miles northeast of Fort Worth. Located on the Interstate 35 corridor at the intersection of I-35E and I-35W (the NAFTA highway), Denton is 18 miles from DFW International Airport and 15 miles north of Alliance Airport. Proximity to these major international transportation facilities gives Denton an unparalleled advantage. With an estimated population of 108,381, Denton is a unique community in a high-growth area, but with a long history as the county seat and a major city in Denton County. It was founded in 1857 so that residents would have a county seat near the center of the county. Our historic downtown is the heart of Denton; the square and surrounding streets are filled every day and night with residents and visitors who come there for work and shopping, to dine, and to enjoy civic events, theater and clubs with live music. Since the nineteenth century, Denton has been a major higher education center. Home to two major state universities Ï the University of North Texas (UNT) and Texas WomenÔs University (TWU) Ï and North Central Texas College (NCTC), the oldest two-year public college in Texas. UNTÔs recently-established Research Park and College of Engineering are a focal point of economic development strategies. Denton is rapidly becoming a major center for medical services. Its two major hospitals, Denton Regional Medical Center and Presbyterian Hospital of Denton, have been joined by a wide range of specialty hospitals, surgery and treatment centers, and outpatient clinics. These facilities draw patients from all over North Texas and from southern Oklahoma. Denton is also a major banking center. Several banks have built their new central facilities in the downtown area and are building branch banks around the City and the county, while banks based in small Texas and Oklahoma towns are locating major centers in Denton. The City has taken the lead in organizing the Economic Development Partnership, a collaborative effort between the City, Chamber of commerce, School District, UNT, TWU, and NCTC that is implementing a set of strategies and actions to achieve sustained economic vitality in Denton, with an emphasis on attracting knowledge-based business to Denton. Denton is an employment center and indeed one of only 3 cities in the region that have more than half their residents living and working in the same city (Census 2000). Denton has been a driving force in organizing the Denton County Transportation Authority (DCTA), the only regional rail authority organized in an urbanizing Texas county that adjoins a highly urban county with established transportation authority. DCTA has just initiated an express bus service between Denton and Dallas and will be initiating rail service by 2010. Denton has a growing municipal airport with over 200 acres available for public/private investment. The recent installation of the new runway and taxiway lighting system at the Denton Airport greatly 320 Table of Contents enhances the safety of Denton-based and visiting pilots. Controlled by the new FAA-certified air traffic control tower, which became operational in May 2004, the system provides pilots with three lighting intensities that enable safe runway environments, day or night, regardless of weather conditions. The increased safety margins of the control tower translate to increased visitors, businesses, growth, and greater prosperity for Denton. Many performing groups provide Denton with an endless supply of cultural and entertainment opportunities. The Greater Denton Arts Council, Denton Community Theater, Denton Civic Ballet, Denton Light Opera Company, Bach Society, UNT College of Music, UNT Dance and Drama Department, and TWU Dance and Theater Arts Department top the list. In addition, year-round festivals and events draw thousands of visitors from outside the Denton area. Denton offers a myriad of recreational activities. For boating enthusiasts, there are two large area lakes, Lake Lewisville to the south and Lake Ray Roberts to the north, both within twenty minutes of Denton. For race enthusiasts, Texas Motor Speedway, which is part of the NASCAR circuit, is just 16 miles south of Denton on I-35W. The City of Denton maintains 33 parks and open spaces and 8 recreational facilities that offer expansive leisure opportunities and appeal to everyone from rock climbers to jazz enthusiasts. The City Parks and Recreation Department has won the National Gold Medal Award for Excellence three times. In May 2003, Denton opened Water Works Park, an Aquatics Center with indoor and outdoor pools and a water recreation park Ï a partnership between the City of Denton and the Denton Independent School District. Community leaders are passionate about planning for the future. Evidence of that is seen in their approach to light rail and transit-oriented development, overwhelming support of bond elections to provide for road and facility improvements, and the CityÔs continued commitment to economic development through business, higher education and government partnerships. 321 Table of Contents MISCELLANEOUS STATISTICAL DATA SEPTEMBER 30, 2005 General City Information: Form of GovernmentCouncil-Manager Area79.826 Square Miles Date of IncorporationSeptember 26, 1866 Lane Miles of Streets Maintained1,300 Number of Street Lights6,715 Building Permits Issued (Residential & Commercial)1,123 Average Unemployment Rate4.10% Total City Full-Time Equivalents (FTE)1,244.25 Recreation and Culture: Number of Parks33 With 1,222.03 Acres Number of Libraries3 Number of Library Items184,049 Fire Protection: Number of Stations6 Number of Firefighters 148 Police Protection: Number of Stations1 Number of Police Officers147 Municipal Water Department Number of Customers28,805 Annual Water Production7,097,403,000 Average Monthly Consumption11,306 Miles of Water Main520 Municipal Wastewater Department Number of Customers26,951 Miles of Wastewater Main459 Annual Wastewater Discharge4,401,790,000 322 Table of Contents TOP FIFTEEN PROPERTY TAXPAYERS Total Assessed Name Value 1 TTHR Limited Partnership$80,831,779 2 Inland Western Denton Crossing LTD PS$62,605,324 3 Columbia Medical Center of Denton$57,873,491 4 Paccar Inc$52,002,196 5 Anderson Merchandisers$36,049,229 6 Robson Denton Dev LP$34,024,156 7 Verizon Southwest$33,184,680 8 FMP Denton$29,316,215 9 The Timber Links Apts LP$28,389,481 10 Flowers Baking Company$25,247,393 11 TTHR Limited Partners$24,340,775 12 Sally Beauty Supply$24,205,904 13 Tetra Pak$21,597,617 14 Wal-Mart Real Est Bus Tr$20,662,778 15 United Copper Industries$19,478,431 323 Table of Contents CERTIFIED TAXABLE ASSESSED VALUES BY CLASS OF PROPERTY Class Of PropertyNet TaxablePercent Values Single Family$2,744,557,05950.44% Multi-Family530,080,6709.74% Commercial 1,727,695,02031.75% Undeveloped415,241,7837.63% Tangible Personal, Other23,654,3770.44% Total$5,441,228,909100.00% 2006 Certified Assessed Values Tangible Undeveloped Personal, Other 7.63% 0.44% Commercial 31.75% Single Family 50.44% Multi-Family 9.74% 324 Table of Contents CERTIFIED PROPERTY VALUE TEN YEAR HISTORY TaxCertifiedInc./-Dec.Percent of Levy YearAssessed ValueTax Ratein Value*Collected 1996$2,115,313,994$0.528404.73%98.70% 1997$2,284,127,366$0.513157.98%98.56% 1998$2,348,198,898$0.508152.81%98.40% 1999$2,650,120,494$0.5081512.86%98.75% 2000$3,059,636,733$0.5281515.45%98.20% 2001$3,367,292,025$0.5481510.06%98.26% 2002$3,703,412,515$0.548159.98%98.57% 2003$4,042,202,871$0.548159.15%98.47% 2004$4,374,943,831$0.598158.23%98.33% 2005$4,789,376,811$0.608159.47%98.70% 2006$5,441,228,909$0.6265213.61%N/A *Increase(Decrease) in Certified Assessed Value over prior year Certified Assessed Values Millions $4,500 $3,750 $3,000 $2,250 $1,500 $750 $0 199619982000200220042006 325 Table of Contents SALES AND PROPERTY TAX TEN YEAR HISTORY Fiscal YearCombinedSales TaxProperty Tax TaxCity RateEnding ValueRateLevyTax Total 1996-97$12,139,9761.50%$2,169,892,097$0.52840$11,465,710$23,605,686 1997-98$12,925,2671.50%$2,326,880,444$0.51315$11,940,387$24,865,654 1998-99$13,883,1811.50%$2,455,921,130$0.50815$12,479,763$26,362,944 1999-00$15,131,6371.50%$2,711,322,093$0.50815$13,777,583$28,909,220 2000-01*$17,489,4081.50%$3,108,068,750$0.52815$16,415,265$33,904,673 2001-02$15,875,9341.50%$3,434,258,870$0.54815$18,824,890$34,700,824 2002-03$16,047,2971.50%$3,756,343,085$0.54815$20,590,395$36,637,692 2003-04$17,684,8991.50%$4,112,454,803$0.54815$22,542,421$40,227,320 2004-05$18,998,0571.50%$4,423,864,582$0.59815$26,461,346$45,459,403 2005-06**$19,398,8781.50%$4,789,376,811$0.60815$29,126,595$48,525,473 2006-07***$20,396,3501.50%$5,441,228,909$0.62652$34,090,387$54,486,737 *Sales Tax reflects thirteen months in order to comply with GASB 34 reporting requirements. ** Sales Tax reflects estimated amount. *** Sales Tax is budgeted amount and Property Tax is actual levy amount. Combined Tax Total $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $0 199719992001200320052007 Sales TaxProperty Tax 326 Table of Contents ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY TEN YEAR HISTORY Certified Assessed ValueTotalGain (Loss) CertifiedFinalTax Ratein Final RealPersonalAssessedAssessedPer $100Value Over (1) Value YearPropertyPropertyValue *ValuationPrior Year 1996$1,720,506,423$394,807,571$2,115,313,994$2,169,892,097$0.528405.96% 1997$1,869,034,612$415,092,754$2,284,127,366$2,326,880,444$0.513157.23% 1998$1,989,440,482$358,758,416$2,348,198,898$2,455,921,130$0.508155.55% 1999$2,199,215,704$450,904,790$2,650,120,494$2,711,322,093$0.5081510.40% 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$4,789,376,811$0.608158.26% 2006$4,584,691,730$856,537,179$5,441,228,909$5,441,228,909**$0.6265213.61% (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 327 Table of Contents MAJOR EMPLOYERS Approximate Number of Employer*DescriptionEmployees University of North TexasEducation Facility7,351 Denton Independent School DistrictEducation System2,600 Peterbilt MotorsDiesel Trucks2,000 Denton State SchoolMHMR Facility1,450 Denton County (in Denton)County Government1,441 City of Denton Municipal Government1,300 Texas Woman's UniversityEducation Facility1,159 Federal Emergency Management AgencyCall Center300 - 1100 Denton Regional Medical CenterHospital/Health Care800 Presbyterian Hospital of DentonHospital/Health Care750 Victor Equipment CompanyWelding Equipment Manufacturing567 Sally Beauty SupplyCorporate Office500 Anderson MerchandisersPackaging/Warehouse500 JostensClass Rings280 Progressive Industries MHMRMHMR Facility276 United Copper IndustriesCopper Wire Manufacturer264 Vacation Tour & TravelCall Center256 James Wood Auto ParkAutomobile Sales/Services252 Precision Pattern Inc.Jet Interior Manufacturing237 Acme BrickBrick/Tile Manufacturer225 NuconSteelFraming Design/Manufacturing180 CBS Mechanical Construction Services175 Tetra PakAseptic Packaging170 Morrison MillingFlour/Grain Mill160 Wells FargoBanking160 Denton Rehabilitation & Nursing CenterHealthcare Services160 Mayday ManufacturingAerospace Machined Parts160 Flowers Baking CompanyBakery152 General Telemarketing, Inc.Call Center150 Russell-Newman ManufacturingLadies Lingerie150 The Vintage Retirement & Healthcare CenterSenior Housing/Healthcare Services150 Senior Care Health and Rehabilitation CenterRetirement/Rehabilitation Center145 DATCUBanking136 Denton Good Samaritan VillageSenior Housing/Healthcare Services120 Lake Forest Good Samaritan VillageRetirement Center120 Mayhill HospitalHospital/Health Care115 Bill Utter FordAutomobile Sales/Services107 Ben E. Keith BeersDistribution Center100 Denton Publishing CompanyNewspaper100 Hulcher ServicesRailroad Emergency Response100 Integrated AllianceCall Center100 Source: Office of Economic Development, Denton Chamber of Commerce, June 2006. *Retail employers not included. 328 Table of Contents POPULATION TREND ANALYSIS YearPopulation 195021,345 196026,844 197039,874 198048,063 199066,270 199569,550 199670,450 199771,450 199873,050 199975,300 200082,976 200185,367 200290,355 200393,697 200498,288 2005103,220 2006108,381 2007113,800 Population Growth Trend 120,000 100,000 80,000 60,000 40,000 20,000 0 195019701990199619982000200220042006 Note: Forecasts provided by the City of Denton Planning and Development Department, 2006. 329 Table of Contents 330 Table of Contents CITY OF DENTON ADOPTED CAPITAL IMPROVEMENT PROGRAM 2006 Ï 11 331 Table of Contents CAPITAL IMPROVEMENT PROGRAM 2006Ï11 The 2006Ï11 Capital Improvement Program (CIP) represents the City's five-year plan for development. The Capital Improvement Program 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, scheduling, and coordinating related projects. The Capital Improvement Program has two primary components. First is the General Government CIP, which represents non-utility projects such as streets, parks, airport, and General Government facilities. Typically, these projects will be funded via general obligation bonds, certificate of obligation bonds, or other financing methods. Second is the Utility CIP, which represents projects that benefit the City's enterprise funds such as Electric, Water, Wastewater, and Solid Waste, and other functions such as Fleet Services and Communications. Typically, these projects will be funded via revenue bonds or other methods. The Capital Improvement Program budget is a five-year program that is compiled by a citizens committee, public hearings are held and the citizensÔ vote on the proposed five-year CIP budget. The criteria below serve as the basis for staff recommendations for CIP projects. 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 Capital improvement recommendations are solicited from the Planning and Zoning Commission and then forwarded to the City Manager. The City Manager forwards the recommendation to City Council. Utility requests are presented to the Public Utilities Board for approval and are then forwarded to City Council for approval. The adopted 2006Ï11 Capital Improvement Program is summarized in the following pages. 332 Table of Contents CAPITAL IMPROVEMENT PROGRAM 2006-11 February 27 General Fund Budget Kick-Off: Operating and Capital Improvement Program. March - July Audit/Finance Committee meetings on Long-Range Forecast. March 24 Departmental budgets due to Budget Office (Operating and CIP). April 3 Preliminary Long-Range Forecast presented to City Council. July 25 Certified appraisal roll due from Denton Central Appraisal District. Final Long-Range Forecast presented to City Council. July 31 Proposed budget and CIP submitted to City Council and placed on file with City Secretary. August 2 City Council Budget workshop. August 15 Vote to consider a proposal for a tax increase prior to publishing notice of hearing. September 12 Public hearing on budget and Capital Improvement Program. September 19 Second public hearing on the tax rate. September 26 City Council adopts Capital Improvement Program budget. 333 Table of Contents EXECUTIVE SUMMARY GENERAL GOVERNMENT CAPITAL IMPROVEMENT PROGRAM 2006Ï11 CAPITALIMPROVEMENTPROGRAM(CIP)SUMMARY The 2006Ï07 year of the General Fund five-year CIP includes transportation, parks, and building projects. The decision to propose and ultimately build any capital project must consider the impact that the capital project will have on the operating budget. The operating impact of any capital project included in the CIP has been evaluated, and where necessary, resources were included in the Operating Budget to accommodate any associated expenses. 1. Transportation Projects Major transportation projects scheduled for 2006 include Shady Oaks, Western Boulevard, and other residential streets. Sidewalk installations and intersection signalization are the other major projects included in this category. 2. Building Projects 2006 Building projects include Senior Center improvements, the Multi Modal Station and the Roof Replacement Program. 3. Parks The major parks projects that are scheduled for funding beginning in 2006 include soccer fields, Denia Park Circulation Trail, Evers Park Baseball Field improvements, Prairie/Robertson Rail Trail Bridge and citywide parkland acquisition. 334 Table of Contents OPERATIONS AND MAINTENANCE COSTS ASSOCIATED WITH THE CAPITAL IMPROVEMENT PROGRAM 2006Ï11 PROJECTS UNDER CONSTRUCTION 1. Fire Station 7 This facility is being constructed and is expected to open in January 2007. The 15 firefighters needed for this facility are budgeted along with funding for uniforms, equipment and training. 2. Parks The number of parks and acreage continues to increase each year. In September of 2004, there were 32 parks with 1,144 acres. As of September 2006, there are 33 parks with 1,222 acres. To cover the operations and maintenance associated with the addition of 78 acres of parks, the Park Maintenance budget was increased this year to cover the additional acreage. 3. Library Expansion of the South Branch Library will be completed in 2007. Accompanying this expansion is the need for additional library materials to complete the project. Funding for increased utilities and maintenance is also included. 335 Table of Contents ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT EXISTING AUTHORIZED YEARDIV./DEPT.PROJECT NAMEBONDSUNISSUED 2006/07TransFM 1830 (design only)$-$800,000 2006/07TransWestern Boulevard-3,640,000 2006/07TransShady Oaks-2,200,000 2006/07TransCitywide Arterials-1,740,000 2006/07TransResidential Streets-1,505,000 2006/07TransMiscellaneous Roadways-225,000 2006/07TransSidewalk Installations-294,500 2006/07TransIntersection Signalization-280,000 2006/07TransDowntown - Walnut, Pecan, Austin-900,000 2006/07Build/EquipSenior Center Improvements-400,000 2006/07ParksSoccer Fields-400,000 2006/07ParksDenia Park Circulation Trail/Connection-16,000 2006/07ParksEvers Park Baseball Field Improvements-30,500 2006/07ParksLand Acquisition/Parking Fred Moore-60,000 2006/07ParksPrairie/Robertson Rail Trail Bridge-269,000 2006/07ParksCity Wide Park Land Acquisition-4,380,000 2006/07ParksTree Bank & Open Space-250,000 2006/07Build/EquipPublic Safety Training Facility-- 2006/07Build/EquipMulti Modal Station-- 2006/07Build/EquipFacility Maintenance Program-- 2006/07VehiclesVehicle Replacement-- 2006/07TransDCTA - ELAP-- TOTAL$-$17,390,000 336 Table of Contents ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT TOTAL REQUIREDAIDTOTALO&M UNAUTHORIZEDCERTIFICATES CITYINPROJECTfor the UNISSUED OBLIGATIONFUNDINGCONST.COSTSnext yr. $-$-$800,000$-$800,000$- --3,640,000-3,640,000- --2,200,000-2,200,000- --1,740,000-1,740,000- --1,505,000-1,505,000- --225,000-225,000- --294,500-294,500- --280,000-280,000- --900,000-900,000- --400,000-400,00043,899 --400,000-400,000- --16,000-16,000- --30,500-30,500- --60,000-60,000- --269,000-269,0004,499 --4,380,000-4,380,00098,235 --250,000-250,0008,699 -8,200,0008,200,000-8,200,000830,000 -2,500,0002,500,000-2,500,000DCTA -500,000500,000-500,000- -2,400,0002,400,000-2,400,000- ---1,500,0001,500,000- $-$13,600,000$30,990,000$1,500,000$32,490,000$985,332 337 Table of Contents ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT EXISTING AUTHORIZED YEARDIV./DEPT.PROJECT NAMEBONDSUNISSUED 2007/08TransUS 377 Widening$-$2,000,000 2007/08TransResidential Streets-2,385,000 2007/08TransMiscellaneous Roadways-225,000 2007/08TransSidewalk Installations-220,000 2007/08TransIntersection Signalization-290,000 2007/08TransDowntown - Walnut, Pecan, Austin-925,000 2007/08Build/EquipSenior Center Expansion-1,305,000 2007/08ParksSoccer Fields-1,200,000 2007/08ParksDenia Park Circulation Trail/Connection-174,000 2007/08ParksMack Park Restrooms/Concessions-45,000 2007/08ParksNorth Lakes Restrooms/Concessions-25,500 2007/08ParksEvers Park Baseball Field Improvements-344,500 2007/08ParksIOOF Cemetery/Oakwood Fence-180,000 2007/08ParksLand Acquisition/Parking Fred Moore-90,000 2007/08ParksGoldfield Tennis Center-21,000 2007/08Build/EquipPublic Safety Radio Antenna-- 2007/08Build/EquipCity Hall East Renovation-- 2007/08VehiclesVehicle Replacement-- 2007/08TransDCTA - ELAP-- TOTAL$-$9,430,000 EXISTING AUTHORIZED YEARDIV./DEPT.PROJECT NAMEBONDSUNISSUED 2008/09TransResidential Streets$-$3,190,000 2008/09TransMiscellaneous Roadways-230,000 2008/09TransSidewalk Installations-261,500 2008/09TransDowntown - Walnut, Pecan, Austin-975,000 2008/09ParksClear Creek Natural Heritage Center-500,000 2008/09ParksMack Park Restrooms/Concessions-505,000 2008/09ParksNorth Lakes Restrooms/Concessions-299,500 2008/09ParksGoldfield Tennis Center-229,000 2008/09ParksEntry Corridors (Ft. Worth Dr.)-700,000 2008/09TransAirport Western Development-- 2008/09VehiclesVehicle Replacement-- 2008/09Build/EquipReplace Fire Engine 2008/09Build/EquipReplace Fire Quint-- 2008/09Build/EquipFacility Maintenance Program-- TOTAL$-$6,890,000 338 Table of Contents ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT TOTAL REQUIREDAIDTOTALO&M UNAUTHORIZEDCERTIFICATES CITYINPROJECTfor the UNISSUED OBLIGATIONFUNDINGCONST.COSTSnext yr. $-$-$2,000,000$-$2,000,000$- --2,385,000-2,385,000- --225,000-225,000- --220,000-220,000- --290,000-290,000- --925,000-925,00051,576 --1,305,000-1,305,000- --1,200,000-1,200,000152,684 174,000-174,0005,849 --45,000-45,000- --25,500-25,500- --344,500-344,5002,925 --180,000-180,000676 --90,000-90,0003,219 --21,000-21,000- -2,500,0002,500,000-2,500,000- -500,000500,000-500,000- -3,200,0003,200,000-3,200,000- ---1,500,0001,500,000- $-$6,200,000$15,630,000$1,500,000$17,130,000$216,929 TOTAL REQUIREDAIDTOTALO&M UNAUTHORIZEDCERTIFICATES CITYINPROJECTfor the UNISSUED OBLIGATIONFUNDINGCONST.COSTSnext yr. $-$-$3,190,000$-$3,190,000$- --230,000-230,000- --261,500-261,500- --975,000-975,000- --500,000-500,00011,523 --505,000-505,0005,619 --299,500-299,5003,248 --229,000-229,0005,359 --700,000-700,000- -500,000500,000-500,000- -2,300,0002,300,000-2,300,000- 500,000500,000-500,000- -800,000800,000-800,000- -1,200,0001,200,000-1,200,000- $-$5,300,000$12,190,000$-$12,190,000$25,749 339 Table of Contents ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT EXISTING AUTHORIZED YEARDIV./DEPT.PROJECT NAMEBONDSUNISSUED 2009/10Build/EquipCapital Improvement Program$-$- 2009/10VehiclesVehicle Replacement-- 2009/10Build/EquipFacility Maintenance Program-- 2009/10Build/EquipOther-- TOTAL$-$- EXISTING AUTHORIZED YEARDIV./DEPT.PROJECT NAMEBONDSUNISSUED 2010/11Build/EquipCapital Improvement Program$-$- 2010/11VehiclesVehicle Replacement-- 2010/11Build/EquipFacility Maintenance Program-- 2010/11Build/EquipOther-- TOTAL$-$- The voter approved 2005 five-year bond program will be completed in the 2008-09 fiscal year. Upon completion of the 2005 bond program, it is anticipated that a citizen committee will be appointed to recommend a new five-year bond program. The information provided for years 2009-10 and 2010-11 of the CIP are estimates at this time. Specific project detail will be provided by the citizen bond committee once appointed. 340 Table of Contents ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT TOTAL REQUIREDAIDTOTALO&M UNAUTHORIZEDCERTIFICATES CITYINPROJECTfor the UNISSUED OBLIGATIONFUNDINGCONST.COSTSnext yr. $5,000,000$-5,000,000$-5,000,000$- -2,200,0002,200,000-2,200,000- -2,350,0002,350,000-2,350,000- -650,000650,000-650,000- $5,000,000$5,200,000$10,200,000$-$10,200,000$- TOTAL REQUIREDAIDTOTALO&M UNAUTHORIZEDCERTIFICATES CITYINPROJECTfor the UNISSUED OBLIGATIONFUNDINGCONST.COSTSnext yr. $5,000,000$-5,000,000$-5,000,000$- -3,700,0003,700,000-3,700,000- -2,350,0002,350,000-2,350,000- -650,000650,000-650,000- $5,000,000$6,700,000$11,700,000$-$11,700,000$- 341 Table of Contents EXECUTIVE SUMMARY UTILITIES CAPITAL IMPROVEMENT PROGRAM 2006Ï11 CAPITAL IMPROVEMENT PROGRAM (CIP) SUMMARY The fiscal year 2006Ï11 Utilities department CIP totals $238.197 million as compared to $207.333 million in the 20056-10 CIP. The 2006Ï11 CIP reflects an increase in the Electric, Water, and Wastewater CIPÔs and a decrease Solid Waste CIP as compared to the 2006Ï10 CIP. A comparison of the 2006Ï11 and 2005Ï10 CIP, by department, is shown below: FY 2006Ï11FY 2005Ï10 Electric $ 102.457 million $ 88.512 million Water 71.285 million 60.687 million Wastewater 53.601 million 46.964 million Solid Waste 10.854 million11.170 million Utilities Ï Total $238.197 million $207.333 million The increase in Electric is the result of continued system expansion and improvements due to growth within the service area. WaterÔs CIP is proposed to increase overall for FY 2006Ï11 by $10.598 million. Distribution system upgrades have increased the overall Water CIP by $9.071 million, state highway relocations by $2.664 million, distribution system upgrades by $9.071 million, and ongoing line replacements due to deteriorating or undersized water lines by $1.917 million. The Water CIP has been reduced by $3.167 million for completed projects. The Wastewater CIP has increased by $6.637 million. Wastewater line replacements have increased by $6.624 million, plant improvements by $2.013 million, collection systems upgrades have increased by $6.746 million and state highway relocations by $561,000 million. Project priority has changed, however, by postponing the $6.050 for a new plant beyond the 5-year CIP window. The wastewater CIP has been reduced by $3.486 completed projects. The Drainage CIP, though a component of wastewater, continues to budget an average of $1.5 million per year for CIP projects. The $315,500 decrease in Solid Waste is driven by reduced landfill cell development cost of $1.720 million and increases of $1.100 for landfill equipment and recycling increases of $324,500 of the five-year proposed CIP. MAJOR PROGRAMS/PROJECTS Ð 2006Ï11 Capital Improvement Program (CIP) 1. Electric System The 2006Ï11 CIP funds ongoing upgrades to the electric system infrastructure, including improvements to substations and the transmission and distribution systems. 2. Booster Pump Stations The CIP includes $2.4 million for the construction of a new booster pump stations. The new booster pump station will provide expanded service to the northwest portion of Denton. The CIP includes $291,000 included in FY 2008 for design and $ 2.1 million included in FY 2009 for construction. 3. Water Regulatory Disinfection Modification The CIP includes $11.8 million to install improved disinfection system facilities at the Lake Lewisville water treatment plant. Completion is scheduled for 2007. This project addresses 342 Table of Contents UTILITIES EXECUTIVE SUMMARY (continued) expected Environmental Protection Agency (EPA) rules affecting disinfection process and disinfection by-product levels. Funding levels may change if the regulatory requirements change. 4. Elevated Storage Tanks The five-year CIP includes $4.4 million for two new elevated storage tanks. A 2.5 million- gallon elevated storage tank is planned for the middle pressure plane in southwest Denton at a project cost of $2.6 million, and a 1.0 million-gallon elevated storage tank for the southwest pressure plane near Robson Ranch is scheduled for construction in 2008 at a cost of $1.14 million. Repainting of the 2-MG McKenna Park Tank standpipe is scheduled for 2007 at a cost of $420,000. 5. Water Distribution System Upgrade The CIP includes $29.4 million for the replacement and addition of water transmission and distribution lines, replacement of deteriorating and undersized waterlines account for $9.3 million of the $29.4 million. Many of the new transmission mains, related to improved and growth related service, will serve as the main feeders from Lake Ray Roberts Water Treatment Plant for the western and southern parts of the city. Estimated costs for improved and growth related service amount to $20 million. 6. Collection System Upgrades The CIP includes $17.3 million for new interceptor and growth related water reclamation improvements. Of the $17.3 million, $3 million is included for the Clear Creek/Milam Creek, $6 for the Hickory Creek Basin, $6.2 million for the Graveyard Branch Lift Station, $1.5 million for line oversized participation at the Enclave at Lakeview Ranch, $4.2 million, $1.5 for the four phases of the Pecan Creek Interceptor and $1 million for the State School Interceptor. Another new plant in the Hickory Creek basin is scheduled for final design in FY 2007 and construction in FY 2008 at a cost of $6.1 million. 7. Wastewater Infiltration/Inflow Projects Funding of $1.1 million is included for various repair, improvement, and upgrade projects to support the infiltration/inflow (I/I) program. These funds are dedicated to continue to maintain the structural integrity and flow capacity of the collection system. 8. State Highway Relocations The Water and Wastewater CIPs include $23.6 million to relocate water and sewer lines along Texas Department of TransportationÏrelated highway expansion projects in 2007 to 2011. Water line relocation costs account for $14,2 million, while wastewater line relocation costs total $9.3 million. 9. Drainage Projects The Wastewater portion of the CIP includes $8 million for various drainage projects. Included in the CIP are a number of projects related to improving existing drainage channels and building detention ponds. 10. Solid Waste Landfill Construction Development of new landfill cell 3B, landfill and transfer improvements, and bioreactor project are scheduled in the CIP at an estimated cost of $6.39 million. Engineering design and excavation of Phase 3B will begin in 2010 at a cost of $850,000. 343 Table of Contents UTILITIES EXECUTIVE SUMMARY (continued) 11. Methane Collection Facility Amethane collection facility is scheduled for engineering and design in 2007, with construction in 2008, totaling $430,000. The methane gas will be collected from the Denton landfill for use as an energy source. 12. Solid Waste Container Improvements/Upgrades The five-year CIP contains $2.1 million to replace and add the necessary containers to support continued city growth for residential, commercial, and recycling collections. 13. Recycling The 2007 CIP includes $350,000 for the construction of a baler building and associated equipment. 14. Capital Construction Reserves The five-year CIP includes $4.6 million per year in capital construction contingency reserves in Electric, Water, Wastewater, and Solid Waste. These reserves will only be used to address unforeseen capital requirements, and the financial plan is to replace any contingency funds used with net income earned each year. 344 Table of Contents 345 Table of Contents ADOPTED 2006-11 CAPITAL IMPROVEMENT PROGRAM ELECTRIC UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2006-07 1Automated Meter Reading$212,983 3Building Construction40,000 4Capital Construction Reserve500,000 7Communications Equipment1,211,481 8Contingency300,000 13Distribution Substations2,332,684 14Distribution Transformers1,124,428 19Feeder Extensions & Improvements5,300,279 23Meters441,252 24Miscellaneous105,600 25New Residential & Commercial3,481,037 27Office Furniture/Computer/Equipment147,000 28Over-to-Under Conversions364,044 32Power Factor Improvement61,241 40Street Lighting210,186 43Tools & Equipment65,500 45Transmission Lines6,395,308 46Transmission Substation4,380,461 TOTAL$26,673,484 Aid in Construction$1,301,000 Utility Bonds **24,429,684 Revenue942,800 Grand Total$26,673,484 *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. 346 Table of Contents ADOPTED 2006-11 CAPITAL IMPROVEMENT PROGRAM ELECTRIC UTILITY CASH REQUIREMENTS 2007-082008-092009-102010-11TOTAL $207,000$209,000$211,000$213,000$1,052,983 50,000---90,000 500,000500,000500,000500,0002,500,000 925,000460,000205,000205,0003,006,481 300,000300,000300,000300,0001,500,000 620,000935,00040,0003,435,0007,362,684 1,223,8971,208,3631,217,2951,253,8136,027,796 4,929,1584,935,3984,820,9824,347,42424,333,241 581,711536,338562,779590,3922,712,472 5,4005,5005,5005,600127,600 3,511,6543,617,0033,725,5133,837,27618,172,483 425,000---572,000 356,852358,366359,998360,0631,799,323 60,00060,00060,00060,000301,241 198,035197,233196,485194,943996,882 60,00060,00060,00060,000305,500 2,705,0004,360,0006,400,0001,500,00021,360,308 2,420,0001,355,000-2,080,00010,235,461 $19,078,707$19,097,201$18,664,552$18,942,511$102,456,455 $749,050$1,301,000$1,301,000$1,301,000$5,953,050 17,464,25716,853,40116,420,75216,698,71191,866,805 865,400942,800942,800942,8004,636,600 $19,078,707$19,097,201$18,664,552$18,942,511$102,456,455 347 Table of Contents ADOPTED 2006-11 CAPITAL IMPROVEMENT PROGRAM WATER UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2006-07 2Booster Station$- 4Capital Construction Reserve250,000 7Communications Equipment- 10Development Plan Water Lines250,000 12Distribution System Upgrade9,192,085 17Elevated Storage3,070,000 20Field Services Replacement1,649,163 24Miscellaneous25,000 29Oversize Lines370,000 35Regulatory Disinfection Modifications11,800,000 38State Highway Relocations5,864,352 42Taps, Fire Hydrants, Meters823,007 43Tools & Equipment35,000 48Plant Improvements80,000 TOTAL$33,408,607 Utility Bonds **$22,108,437 Revenue11,033,419 Aid In Construction266,751 Grand Total$33,408,607 *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. 348 Table of Contents ADOPTED 2006-11 CAPITAL IMPROVEMENT PROGRAM WATER UTILITY CASH REQUIREMENTS 2007-082008-092009-102010-11TOTAL $291,000$2,107,800$-$-$2,398,800 250,000250,000250,000250,0001,250,000 35,00035,000--70,000 250,000250,000250,000250,0001,250,000 1,651,9322,432,3066,769,000-20,045,323 1,115,000---4,185,000 1,775,1071,888,5011,935,6172,096,5019,344,889 40,00040,00025,00025,000155,000 200,000200,000200,000200,0001,170,000 ----11,800,000 2,198,8106,185,000--14,248,162 866,657911,240981,8021,090,4824,673,188 10,00010,00020,00025,000100,000 145,000220,000150,000-595,000 $8,828,506$14,529,847$10,581,419$3,936,983$71,285,362 $5,293,742$10,888,106$7,079,000$200,000$45,569,285 3,254,6763,347,6493,193,6233,381,62024,210,987 280,088294,092308,796355,3631,505,090 $8,828,506$14,529,847$10,581,419$3,936,983$71,285,362 349 Table of Contents ADOPTED 2006-11 CAPITAL IMPROVEMENT PROGRAM WASTEWATER UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2006-07 4Capital Construction Reserve$250,000 5Collection System Upgrade379,199 10Development Plan Sewer Lines250,000 16Drainage Improvements2,764,000 20Field Services Replacement416,000 21Infiltration/Inflow204,675 22Liftstation Improvements- 24Miscellaneous500,000 29Oversize Lines200,000 36Replace Lines373,190 38State Highway Relocations3,735,145 42Taps, Fire Hydrants, Meters88,900 43Tools & Equipment77,000 47Wastewater Effluent Reuse200,000 48Plant Improvements502,500 49New Water Reclamation Plant- TOTAL$9,940,609 Utility Bonds **$7,943,344 Revenue1,908,365 Aid in Construction88,900 Grand Total$9,940,609 *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. 350 Table of Contents ADOPTED 2006-11 CAPITAL IMPROVEMENT PROGRAM WASTEWATER UTILITY CASH REQUIREMENTS 2007-082008-092009-102010-11TOTAL $250,000$250,000$250,000$250,000$1,250,000 2,413,5373,406,2002,992,3008,093,93117,285,167 250,000250,000250,000250,0001,250,000 2,240,0001,120,0001,001,500843,7507,969,250 ----416,000 206,105207,432214,700221,1411,054,053 ----- 85,000285,00050,000257,5001,177,500 200,000200,000200,000200,0001,000,000 682,6332,392,4192,200,1392,894,4148,542,795 2,112,3603,427,000--9,274,505 91,56594,30099,100102,073475,938 49,00035,00053,60053,000267,600 200,000200,000200,000200,0001,000,000 1,077,500269,500663,000126,0002,638,500 ----- $9,857,700$12,136,851$8,174,339$13,491,809$53,601,308 $7,930,897$8,693,200$4,883,800$9,552,681$39,003,922 1,835,2383,349,3513,191,4393,837,05514,121,448 91,56594,30099,100102,073475,938 $9,857,700$12,136,851$8,174,339$13,491,809$53,601,308 351 Table of Contents ADOPTED 2006-11 CAPITAL IMPROVEMENT PROGRAM SOLID WASTE UTILITY CASH REQUIREMENTS GROUP ASSIGNMENT NUMBERS *CATEGORY2006-07 6Commercial Collection$130,000 11Disposal/Landfill1,430,000 24Miscellaneous325,000 34Recycling 522,500 37Residential Collection130,000 43Tools & Equipment800,000 TOTAL$3,337,500 Utility Bonds *$2,791,500 Revenue546,000 Aid in Construction- Grand Total$3,337,500 *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. 352 Table of Contents ADOPTED 2006-11 CAPITAL IMPROVEMENT PROGRAM SOLID WASTE UTILITY CASH REQUIREMENTS 2007-082008-092009-102010-11TOTAL $130,000$130,000$130,000$130,000$650,000 1,840,0001,070,0001,770,000620,0006,730,000 ----325,000 206,500186,500190,500193,0001,299,000 130,000130,000130,000130,000650,000 100,000100,000100,000100,0001,200,000 $2,406,500$1,616,500$2,320,500$1,173,000$10,854,000 $1,881,500$1,111,500$1,761,500$710,000$8,256,000 525,000505,000559,000463,0002,598,000 ----- $2,406,500$1,616,500$2,320,500$1,173,000$10,854,000 353 Table of Contents 354