July 23, 2019 Utility Fund Summary Audited Utility Fund Ending - - PowerPoint PPT Presentation

July 23, 2019

Utility Fund Summary

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Audited Utility Fund Ending Balance 09/30/18 11,213,213 $ Projected '19 Revenues 19,130,840 Available Funds 30,344,053 Projected '19 Expenses (20,963,933) Estimated Ending Fund Balance 09/30/19 9,380,120 $ Estimated Beginning Fund Balance - 10/01/19 9,785,700 $ a) Proposed Revenues '20 20,812,808 b) Proposed Expenses '20 (20,502,031) c) Carry Forward Funds (405,580) (1,251,150) d) Estimated Ending Fund Balance 09/30/20 8,439,747 $ e) a) Increase due to estimated carry forward of funds. See list of carry forward items on slide #3. b) Assumes 9% water rate increase and 7.5% sewer rate increase per the August 2017 rate study. c) See list of recommended additions to budget on slide #4. d) Use of Fund Balance includes recommended CLS/ELS requests for one time expense items on slide #4. e) Policy requirement is 90 days of operating expenditures, which is equal to $5,055,295. Use of Fund Balance - New/Replacement Fleet & Equipment & One Time

Requested Items to be Carried Forward Utility Fund

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611 Utility Admin 611-5711-56570 TxDOT Signal System Take Over Study 3,125 611 Utility Admin 611-5711-56570 Engineering Develp. Plan Review Assistance 9,594 611 Utility Admin 611-5711-56570 NorTex Storage Water Tank Design 4,737 611 Water 611-5712-58310 Water Line Replacement at Ballard & First St. 210,000 611 Water 611-5712-58310 Water Line Replacement at 78/Brown and Ballard 149,000 611 Water 611-5712-58570 Water Line Replacment 78/Brown/Ballard Design 14,500 611 Water 611-5712-58570 Water Line Rehab 2nd Street Design 13,400 611 Wastewater 611-5714-56570 Rush Creek Force Main Odor Control Design 1,224 TOTAL UTILITY FUND 405,580

Fund Dept. Account Number Description Amount

Recommended Additions to Budget & Fund Balance Items Utility Fund

4 Recommended Additions to Budget – Personnel Recommended Items Funded Out Of Fund Balance

Dept ELS/CLS # Description Amount Dept ELS/CLS # Description Amount UF Admin 2 Upgrade Admin to Admin 1 $ 4,451 Utility Fund 2 Tyler Technologies EnerGov $ 150,300 UF Admin 1 Woodbridge Pkwy & Hensley Lane $ 40,000 Water 1 Upgrade Maintenance Worker II to Water Quality Specialist $ 7,842 UF Admin 3 Supervisor Staff Portable Tablets $ 3,550 Wastewater 1 Wasterwater Utility Supervisor $ 90,179 Water 3 SCADA Redundancy Upgrade $ 25,800 Wastewater 2 Crewleader $ 72,267 Water 4 Equipment Trailer Replacement $ 6,000 Water 6 Water Pump Station Back-up Power Generators $ 648,000 Utility Billing 1 Utility Manager $ 95,248 Water 7 3/4 ton pick up (Unit 280 replacement) $ 39,000 Water 8 3/4 ton pick up (Unit 260 replacement) $ 39,000 Water 9 1 Ton Utility Truck (Unit 123 Cargo Van Replacement) $ 47,000 Wastewater 5 Lift Station Backup Power Generators $ 152,500 Wastewater 6 Wastewater Treatment Plant Decommissioning Design $ 100,000 TOTAL $ 269,987 TOTAL $ 1,251,150 Note: Totals for new positions include salary, benefits, and all other associated costs.

4B Sales Tax Fund Summary

5 Audited 4B Sales Tax Revenue Fund Ending Balance 09/30/18 2,902,277 $ Projected '19 Revenues 3,331,300 Available Funds 6,233,577 Projected '19 Expenditures (3,852,892) Estimated Ending Fund Balance 09/30/19 2,380,685 $ Estimated Beginning Fund Balance - 10/01/19 2,465,497 $ a) Proposed Revenues '20 3,709,700 b) Proposed Expenditures '20 (3,616,614) c) Carry Forward Funds (84,812) Use of Fund Balance - New/Replacement Fleet & Equipment & One Time Uses (299,500) d) Estimated Ending Fund Balance 09/30/20 2,174,271 $ e) b) Total includes sales tax revenue and revenue from the Recreation Center. c) See list of recommended additions to budget on slide #6. d) Use of Fund Balance includes recommended CLS/ELS requests for one time expense items on slide #6. e) Policy requirement is 25% of budgeted sales tax revenue ($2,948,400 x 25% = $737,100). a) Increase due to estimated carry forward of funds for Parks Open Space Master Plan and Upgrade to Childcare and Classroom Floors.

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Recommended Additions to Budget & Fund Balance Items 4B Sales Tax Fund

6 Recommended Additions to Budget - Personnel Recommended Items Funded Out Of Fund Balance

Dept ELS # Description Amount Dept ELS # Description Amount BH 1 Upgrade Brown House Monitor to GSS $ 3,173 BH 2 Tree Lighting $ 7,000 SRC 3 Increase Part Time for Bus Route $ 2,000 SRC 2 SRC Design Phase 1 $ 90,000 4B Parks 1 Equipment Operator $ 68,361 4B Parks 2 Founders Park Infield Renovation - Masterseal $ 50,000 4B Parks 3 Replace Friendship Park $ 60,000 WRC 1 Assistant Supervisor $ 81,395 4B Parks 4 Replace Kirby Park $ 40,000 WRC 2 Upgrade PT GSS to Full Time Assistant Programmer $ 52,261 4B Parks 8 Ditch Witch 24" Trencher $ 19,500 4B Parks 9 Replace Top Dresser $ 18,000 WRC 4 WRC Feasibility Study $ 15,000 TOTAL $ 207,190 TOTAL $ 299,500 Note: Totals for new positions include salary, benefits, and all other associated costs.

Fire Training Center Fund Summary

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Audited Fire Training Center Fund Ending Balance 09/30/18 202,277 $ Projected '19 Revenues 24,500 Available Funds 226,777 Projected '19 Expenditures (101,000) Estimated Ending Fund Balance 09/30/19 125,777 $ Estimated Beginning Fund Balance - 10/01/19 181,777 $ a) Proposed Revenues '20 10,500 Proposed Expenditures '20 (55,000) Carry Forward Funds (56,000) Estimated Ending Fund Balance 09/30/20 81,277 $ a) Increase due to estimated carry forward of funds for Training Building Vehicle Exhaust and Station 2 Classroom Technology.

Municipal Court Tech Fund Summary

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Audited Municipal Court Technology Fund Ending Balance 09/30/18 30,823 $ Projected '19 Revenues 12,070 Available Funds 42,893 Projected '19 Expenditures (7,250) Estimated Ending Fund Balance 09/30/19 35,643 $ Estimated Beginning Fund Balance - 10/01/19 35,643 $ Proposed Revenues '20 10,070 Proposed Expenditures '20 (1,000) Estimated Ending Fund Balance 09/30/20 44,713 $

Municipal Court Building Security Fund Summary

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Audited Municipal Court Building Security Fund Ending Balance 09/30/18 37,481 $ Projected '19 Revenues 9,070 Available Funds 46,551 Projected '19 Expenditures (7,895) Estimated Ending Fund Balance 09/30/19 38,656 $ Estimated Beginning Fund Balance - 10/01/19 38,656 $ Proposed Revenues '20 8,070 Proposed Expenditures '20 (7,250) Estimated Ending Fund Balance 09/30/20 39,476 $

Hotel Occupancy Tax Fund Summary

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Audited Hotel Occupancy Tax Fund Ending Balance 09/30/18 323,479 $ Projected '19 Revenues 160,000 Available Funds 483,479 Projected '19 Expenditures (104,350) Estimated Ending Fund Balance 09/30/19 379,129 $ Estimated Beginning Fund Balance - 10/01/19 379,129 $ Proposed Revenues '20 200,500 Proposed Expenditures '20 (355,200) a) Estimated Ending Fund Balance 09/30/20 224,429 $

a) Proposed expenditures include recommended ELS requests for Brown House Improvements - $175,000 and Olde City Park Digital Sign and Replacement of Municipal Complex Digital Sign - $95,200.

General Fund Summary

11 Audited General Fund Unassigned Ending Balance 09/30/18 16,202,153 $ Audited General Fund Assigned Ending Balance on 09/30/18 1,300,000 $ Projected '19 Revenues 41,245,694 Available Funds 58,747,847 Projected '19 Expenditures (42,627,979) (a) Estimated Ending Fund Balance 09/30/19 16,119,868 $ Estimated Beginning Fund Balance - 10/01/19 16,235,139 $ b) Proposed Revenues '20 43,513,903 Proposed Expenditures '20 (43,513,903) c) Carry Forward Funds (115,271) Estimated Ending Fund Balance 09/30/20 16,119,868 $ d) a) Includes $1.3 million for Fire Station #2 remodel. b) Increase due to estimated carry forward of funds. See list of carry forward items on slide #12. c) See list of recommended additions to budget on slide #13 and #14. d) Policy requirement is 25% of budgeted expenditures - this Ending Fund Balance is 37%.

Requested Items to be Carried Forward General Fund

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Fund Dept. Account Number Description Amount 100 City Secretary 100-5113-56040 MCCi Consulting Services 42,271 $ 100 Library 100-5551-54910 Exit Door - Teen Room 16,000 $ 100 Library 100-5551-54910 Exit Door - Adult 15,000 $ 100 Library 100-5551-54910 Contoller for Badge Access - Circulation Services 12,000 $ 100 Facilities 100-5132-58510 3/4 Ton Pickup 30,000 $ TOTAL GENERAL FUND 115,271 $

Budget Recommendations (Personnel) General Fund

13 Dept ELS # Description Amount Dept ELS # Description Amount City Secretary 1 Deputy City Secretary $ 12,226 Fire 1 Fighfighters (4) $ 418,843 Fire 2 Summer Intern $ 5,488 HR 1 Upgrade Benefits and Recruiting Specialist to HR Analyst $ 6,409 HR 2 Reclassify HR Manager Position to Risk Coordinator $ - AC 2 Upgrade Animal Services Manager to Grade 113 * $ 13,054 Planning 1 Upgrade Admin Asst to Admin Asst 1 $ 2,973 Streets 1 Reclass Traffic Signal Tech to Crewleader $ 48,250 Streets 2 Maintenance Worker II (Signals) $ 62,766 Police 1 Assistant Chief $ 239,011 Streets 3 Streets Supervisor $ 90,045 Police 2 Jail Manager 1/2 Year $ 71,060 Streets 6 Reclass Stormwater Technician to Crew Leader $ - Police 4 Upgrade CID Records Clerk to Criminalist $ 23,172 Police 5 Upgrade Professional Standards Detective to Sergeant * $ 17,543 Parks 1 Parks Field Supervisor $ 92,556 Police 8 2 SROs - Net of WISD Reimbursement $ 147,963 TOTAL $ 1,251,358 Note: Totals for new positions include salary, benefits, and all other associated costs. * Additional Recommendations

Budget Recommendations (Non-Personnel) General Fund

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Dept CLS/ELS # Description Amount Dept CLS/ELS # Description Amount Facilities 1 Termite Treatment * $ 25,000 BI 1 Tyler Technologies EnerGov $ 225,450 BI 2 Ipads for Building Inspectors and Code Officers $ 6,280 Finance 1 Incode 10 $ 87,670 AC 1 Canine Kennel Doors $ 25,475 HR 3 NEOGOV Onboard $ 10,322 HR 4 NEOGOV Learning Management System * $ 21,735 Streets 4 Signal Maintenance Services $ 40,000 Streets 9 School Zone Study $ 41,000 IT 3 Mobile Data Computer Refresh - 5 Year Lease $ 65,868 Streets 10 Rowlett Creek Dam Site 4 Slope Improvements * $ 150,000 Streets 12 Citywide Pavement Condition Assessment $ 100,000 Police 3 Watch Guard Digital Video System - 5 Year Lease $ 40,121 Police 6 Replace 6 Tahoes - Patrol $ 250,200 Parks 4 Increase Contract Mowing $ 30,000 Fire 3 Battalion 140 Replacement $ 85,200 Library 1 Server Web Data $ 9,985 Fire 5 Thermal Imaging Camera MSA 6000 X-streme $ 8,000 Library 2 Self Check System $ 17,247 Fire 6 CPR Program Materials $ 8,025 Library 3 Chairs for Teen room $ 3,200 EC 1 Alarm Monitoring System Upgrade $ 86,998 EC 3 Mobile Command Post $ 9,500 EC 4 APX 6000 Portable Radio $ 88,000 TOTAL $ 1,435,276 * Additional Recommendations

General Fund Projected Revenues over Expenditures FY 2019-2020

Revenue $43,513,903 Less Expenditures $40,715,898 Projected Available Funds $2,798,005 Total recommended ELS requests: $2,459,302 Additional Recommendations: HR - NEOGOV Learning Management System 21,735 $ Streets - Rowlett Creek Dam Site 4 Imp. 150,000 $ Facilities - Termite Treatment 25,000 $ PD - Upgrade PS Detective to Sergeant 17,543 $ PD - AS Manager reclass from 110 to 113 13,054 $ TOTAL 227,332 $

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25% 30% Amount required based on estimated exp. in 2020 $10,878,476 (a) $13,054,171

• Est. 09/30/2019

$16,119,868 (b) $16,119,868

• Est. 09/30/2020

$16,119,868 (c) $16,119,868 Excess Fund Balance $5,241,392 $3,065,697 Recommendations Public Safety Building $1,200,000 Fire Station #2 and #4 $1,865,697

General Fund Estimated Balance FY 2019-2020

16 (a) It is the goal of the City to achieve and maintain an unassigned fund balance in the general fund equal to 25% of expenditures. The City considers a balance of less than 20% to be cause for concern, barring unusual or deliberate circumstances. If unassigned fund balance falls below the goal or has a deficiency, the City will appropriate funds in future budgets to replenish the fund balance based on a time table deemed adequate by the City Council. Bond rating agencies prefer 30%. (b) Based on FY 2018-19 projected revenues and expenditures. (c) Based on balanced budget (Revenues = Expenditures). This Fund Balance is 37% of expenditures.

Tax Rate FY 2019-2020

Current Tax Rate 0.725848

Options: Effective Tax Rate City has received Certified Values from Collin County and Rockwall County. W We expect Dallas County certified totals this week. Effective tax rate calculation generated the week of the 29th (Budget recommendations based on effective tax rate) Effective Tax Rate + .01 $460,000 - Transfer to new capital project fund Effective Tax Rate + .02 $920,000 - Transfer to new capital project fund Effective Tax Rate + .03 $1,380,000 - Transfer to new capital project fund August 5th - Proposed budget to Council, available to public and filed with City Secretary

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New Capital Project Fund

ETR + .01 ETR + .02 ETR + .03 FY18-19 Funding 1,300,000 $ 1,300,000 $ 1,300,000 $ FY19-20 Use of Fund Balance 1,865,697 $ 1,865,697 $ 1,865,697 $ FY19-20 460,000 $ 920,000 $ 1,380,000 $ Balance (9/20) 3,625,697 $ 4,085,697 $ 4,545,697 $

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