c denton, texas€¦ · human resources transfer two fte’s to risk retention fund $176,987...

Rendering of New Linda McNatt Animal Care & Adoption Center

City of Denton, Texas2014-2015

Annual Program of Services

Destination Denton • Dedicated to Quality Service • We care • Destination Denton • Dedicated to Quality Service • We care • Destination Denton • Dedi-cated to Quality Service • We care • Destination Denton • Dedicated to Quality Service • We care • Destination Denton • Dedicated to Quality Service • We care • Destination Denton • Dedicated to Quality Service • We care • Destination Denton • Dedicated to Quality Service • We care • Destination Denton • Dedi-cated to Quality Service • We care • Destination Denton • Dedicated to Quality Service • We care • Destination Denton • Dedicated to Quality Service • We care • Destination Denton • Dedicated to Quality Service • We care • Destination

City of Denton

Sticky Note

CITY OF DENTON, TEXAS ANNUAL PROGRAM OF SERVICES for fiscal year 2014-2015 This file is in PDF format and is read using the Adobe Acrobat Reader application. Navigate the file using any of the following methods: 1. Bookmarks are accessed in the navigation pane under the bookmarks tab. Left-click the “+” next to an item to view additional bookmarks. Left-click a bookmark to go to the destination page. 2. Thumbnails for the currently open file are accessed in the navigation pane under the pages tab. 3. Acrobat Reader contains toolbar buttons for previous/next page and previous/next view. 4. On any page, right-click the mouse to open a menu with available navigation. 5. Pages are linked in the Table of Contents and you may navigate back to the Table of Contents by clicking on the blue button in the top right corner of any page.

Distinguished Budget Presentation Award

The Government Finance Of�icers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Denton, Texas for its annual budget for the �iscal year beginning October 1, 2013. 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 �inancial plan, and as a communications device.

This award is valid for a period of one year only. We believe our current budget continues to conform to the program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

City of Denton Annual Program of Services

CITY OF DENTON

AS APPROVED BY THE MAYOR AND CITY COUNCIL IN ACCORDANCE WITH SB 656

PASSED DURING THE 83rd LEGISLATIVE SESSION

CITY COUNCIL RECORD VOTE The members of the governing body voted on the adoption of the budget as

follows:

FOR: Chris Watts, Mayor; Jim Engelbrecht, Mayor Pro Tem and Council Member District 3; Kevin Roden, Council Member District 1; John Ryan, Council Member District 2; Joey Hawkins, Council Member District 4; Dalton Gregory, Council Member At Large Place 5; and Greg Johnson, Council Member At Large Place 6. AGAINST: None. PRESENT and not voting: None. ABSENT: None.

ON SEPTEMBER 16, 2014

This budget will raise more revenue from property taxes than last year’s budget by an amount of $5,641,834, which is an 11.72 percent increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $1,292,895.

Tax Rate Fiscal Year Property Tax Rate Effective Tax Rate Effective M&O

Tax Rate Rollback Tax Rate Debt Rate

2014-15 .689750 .639997 .560081 .696756 .208560 2013-14 .689750 .688721 .597247 .735278 .214950

Municipal Debt Obligations – Principal & Interest Tax Supported Revenue Supported Total $ 157,595,811 $ 649,059,807 $ 806,655,618

ADOPTED ANNUAL PROGRAM OF SERVICES

2014-15


1

PREPAREDBY:

GeorgeC.Campbell CityManager

JonFortuneAssistantCityManager

HowardMartinAssistantCityManager

BryanLangley

AssistantCityManagerJohnCabrales,Jr.

AssistantCityManager

ChuckSpringerDirectorofFinance

AntonioPuente,Jr.AssistantDirectorofFinance

NancyTowleBudgetManager

MikeHalsemaSeniorFinancialAnalyst

DanGalizia

FinancialAnalystChristineTaylorFinancialAnalyst

MaryDickinson

ElectricBusinessManagerDavidWilson

ElectricBusinessAnalysis&EnergyRiskManager

CassandraOgdenWaterUtilitiesBusinessAdministrator

NicholasVincentSolidWasteFinancialAdministrator

SpecialThankstoourPublicCommunicationsOfficeforthedesignofthecoveranddividers,publicationofthe

ProposedAnnualProgramofServices,andWebpagedesign.

Visitourwebsiteat:www.cityofdenton.com


2

InSeptemberof2014,theCityCouncilapprovedrevisionstotheCity’sFY2014‐15StrategicPlan.TheStrategicPlanisdescribedinasubsequentsection,anditservesasthebasisforthedevelopmentoftheFY2014‐15Budget.TheStrategicPlanisorganizedintofiveKeyFocusAreas(KFAs)andthemajorgoalsandobjectivesoftheplanaredescribedinsubsequentpages.Belowarethevision,mission,andvaluesthathaveprovidedaframeworkfortheStrategicPlan.

VISION“DestinationDenton”

Dentonisanidentifiableandmemorabledestinationandacommunityofopportunities.Weachievethisbyprovidinghighqualityoflifethroughexcellenceineducation,entertainment,andemployment;neighborhoodvitalityandsustainability;environmentalandfinancialstewardship;andsuperiorpublicfacilitiesandservices.

MISSION“DedicatedtoQualityService”

TheCityofDentonwillfosteranenvironmentthatwilldeliverextraordinaryqualityservicesandproductsthroughstakeholder,peergroup,andcitizencollaboration;leadershipandinnovation;andsustainableandefficientuseofresources.

VALUES“WeCare”

Wecareaboutourpeople,ourcommunity,andourwork.Wedothiswithintegrity,respect,andfairness.


3

ChrisWatts

Mayor TermExpires:May2016

KevinRoden JohnRyan JimEngelbrechtCouncilMember CouncilMember MayorProTemDistrict1 District2 District3TermExpires:May2015 TermExpires:May2015 TermExpires:May2015

JoeyHawkins DaltonGregory GregJohnsonCouncilMember CouncilMember CouncilMemberDistrict4 AtLargePlace5 AtLargePlace6TermExpires:May2015 TermExpires:May2016 TermExpires:May2016

CITYOFDENTONELECTEDOFFICIALS


4

City of Denton Voter District Map

4/2012


5

CITYOFDENTON

CURRENTORGANIZATIONALCHART

Boards, Commissions, & Committees City Attorney

Municipal Judge

City Manager's Office

City Secretary

Reprographics

Public Communications

Administrative Services

Accounting/Budget/Treasury

Municipal Court

Materials Management

Customer Service

Finance

Risk Management/Health Ins.

Human Resources

Technology Services

Library

Assistant City Manager

Electric Operations

Environmental Services

Water Operations

Wastewater Operations

Drainage

Streets

Traffic/Street Lighting

Water/Wastewater Utilities


Parks & Recreation

Building Inspections

Community Improvement Services

Social Services / Community Development

Gas Well Review

Planning & Development

Economic Development

PIO/Intergovernmental Relations


Fire

Animal Services

Police

Solid Waste Operations

Fleet Services

Facilities Management

Transportation

Airport

Engineering Services


City Manager

City Council

Citizens


6

CITY OF DENTONBOARDS, COMMISSIONS, AND COUNCIL COMMITTEES

JUDICIAL OR QUASI JUDICIAL BOARDSADVISORY BOARDS

CITY COUNCIL COMMITTEES


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onten

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StrategicPlanOverview‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

StrategicPlanGoalsandObjectives‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

StrategicPlanMatrix‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

KeyPerformanceIndicators‐KFA1:OrganizationalExcellence ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

KeyPerformanceIndicators‐KFA2:PublicInfrastructure ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

KeyPerformanceIndicators‐KFA4:Safe,Liveable,andFamily‐FriendlyCommunity‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

StrategicPlanExecutiveSummary‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

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CityBoards,Commissions,andCouncilCommittees‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Manager'sMessage‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

BudgetCalendar‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

MANAGER'SMESSAGEANDREADER'SGUIDE

OrganizationalRelationships‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

KeyPerformanceIndicators‐KFA3:EconomicDevelopment‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

TABLEOFCONTENTS2014‐15

MissionStatement‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

VoterDistrictMap‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

ElectedOfficials‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

BudgetBasis‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

GeneralFundExpenditureEnhancements‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

KeyPerformanceIndicators‐KFA5:SustainableandEnvironmentalStewardship‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

STRATEGICPLAN

ReserveLevel‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

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Expenditures‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

MajorBudgetDocuments‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

TheBudgetProcess‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

BUDGETOVERVIEW

BudgetaryandFinancialPolicies‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

FinancialStructure‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

BudgetedFunds‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Compensation‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

OtherAgencyContributions‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Grants‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

CapitalImprovementProgram‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

UtilityFunds‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

MiscellaneousandInternalServiceFunds‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

BudgetedFundRelationships‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

GeneralFundExpenditureReductionsandReallocations‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐


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CommunityDevelopment‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

CombinedExpendituresbyClassification‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Libraries‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

PositionsbyProgramSummary‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

MajorRevenueSummary‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

GeneralFundResourceSummary‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

FINANCIALSUMMARY

BudgetResourceandExpenditureSummary‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

ConsolidatedFundSummary‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

EstimatedAdValoremTaxCollections&Distribution‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Fire‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

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GeneralFund‐FiveYearForecast‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

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CapitalImprovementProgramAdoptedBudget‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

SalesandPropertyTaxHistory‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

MajorEmployers‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐PopulationTrendAnalysis‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

STATISTICALINFORMATION

ProfileofDenton‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

MiscellaneousStatisticalInformation‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

TopTenTaxpayers‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Assessed&EstimatedActualValueofTaxableProperty‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

CertifiedValuesbyPropertyClass‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

MunicipalDebtObligations‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

McKennaTrust‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

GrantsBudgetExpenditureSummary‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐


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Manager’s M

essage and Read

er’s Guide


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215 E. MCKINNEY • DENTON, TEXAS 76201 • (940) 349-8200 • FAX (940) 349-7206

September 16, 2014

TO THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL:

Pursuant to provisions of the City Charter and on behalf of the staff, I respectfully submit to you the FY 2014-15 Budget. The Budget has been developed to accomplish the goals and objectives that are outlined in the City of Denton’s Strategic Plan. The Strategic Plan addresses five Key Focus Areas (KFA’s):

1. Organizational Excellence 2. Public Infrastructure 3. Economic Development 4. Safe, Liveable, and Family-Friendly Community, and 5. Sustainable and Environmental Stewardship.

In January and June of 2014, the City Council discussed the Strategic Plan and priorities for the FY 2014-15 budget. As a result of these discussions, the FY 2014-15 Strategic Plan has been prepared to accompany this budget. This document serves as a foundation for the development of this budget, and accordingly, enhancements to programs and/or funding is specifically discussed in the context of the Strategic Plan. While this budget continues to make strides to implement the Strategic Plan, there are many objectives which will take several years to achieve. As such, the FY 2014-15 Budget continues to allocate available resources according to the City's long-term financial plan to achieve our goals. The pace of growth in the General Fund for FY 2014-15 is the strongest in recent years. Sales tax revenues are expected to be approximately 3.0% above the prior fiscal year for FY 2013-14 and are also estimated to grow at a rate of 3.0% for FY 2014-15. Property values grew significantly in a strong recovery from recessionary levels with an increase of 11.47% over the prior year tax roll. Franchise fees are expected to grow by 4.9% or $729,540 in FY 2014-15, and all of this growth is to be transferred to the Street Improvement Fund. In addition to the growth in franchise fees, an additional $1,363,721 in franchise fees will be transferred to the Street Improvement Fund from the General Fund due to stronger than expected property tax revenues. Since the City Council dedicated franchise fees as the revenue source for the Street Improvement Fund, accounting standards require that any increase in funds be dedicated from this revenue source. As a result the General Fund will show an increase in property tax revenue and a decrease in franchise fees.


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This budget continues to emphasize expenditure reductions and cost containment strategies that have been implemented during the last several years. Additionally, the budget includes new recommended reductions and reallocations of $580,618 and revenue enhancements of $243,201 for FY 2014-15. I challenged each department to identify a combination of expenditure reductions and revenue enhancements equal to five percent of their total operating budget which could be considered for implementation over a three-year period. By doing so, our staff has been able to evaluate all of the programs of the City on an annual basis to ensure that they continue to meet the priorities and Strategic Plan of the City. Over the past several fiscal years, the City has also maintained a “managed vacancies” program to contain expenditures. Throughout the fiscal year, as position vacancies and attrition rates dictate, vacant positions are evaluated by City management and according to the needs of the organization, positions are filled or left vacant. For FY 2014-15, the managed vacancy program will be continued, and the savings budgeted for the upcoming fiscal year is $1.0 million. This budget continues to give top priority to increasing funding for maintaining and repairing streets throughout the City. In 2011, the Strategic Plan specifically identified improving street infrastructure as a major goal. In response to this goal, the FY 2011-12 Budget created the Street Improvement Fund to provide a dedicated mechanism to account for street maintenance and improvement activities. The 2012 Bond Election also provided increased funding, and $8.0 million of this $20.4 million authorization has been issued. An additional $24.0 million in bond funding for street reconstruction has been recommended for the upcoming 2014 Bond Election by the Citizen’s Bond Advisory Committee. The total operating funding for street maintenance has increased from $4.36 million in FY 2008-09 to $10.18 million for FY 2014-15. Compared to FY 2013-14, revenue is projected to increase by $2,276,823 from $7,904,203 to $10,181,026 in the Street Improvement Fund for FY 2014-15. Additionally, the five-year financial plan estimates an increase in the total operating maintenance funding for the City’s Street Improvement Fund to approximately $14.1 million by FY 2018-19. The combination of increased operating funding along with the issuance of debt shows the strong commitment to improving our streets in the community. In the future, the City will need to provide for annual increases in funding for street maintenance activities along with potential future debt issuance for street reconstruction in order to continue improving the condition of the City's streets over the long term. In addition to improving the City’s street infrastructure, the enhancement of public safety is also identified in the Strategic Plan as a major initiative. Accordingly, the FY 2014-15 General Fund budget includes $423,400 in funding enhancements for public safety programs. This budget includes the addition of three police officers to assist during times of peak demand, the reclassification of an administrative assistant in the Fire Department to full-time from part-time, and the purchase of electronic ticket writers by the Municipal Court to improve the efficiency of parking enforcement by Texas Woman’s University. Administrative and Community Services supplemental programs are funded at $592,496 in the General Fund. To pursue our Strategic Plan goals related to development, a downtown technology initiative is included in the Economic Development Department budget in the amount of $220,000. This program is structured to incentivize innovative and creative technology companies to invest and locate in central Denton. It contemplates the addition of one staff


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coordinator and funds for marketing as well as events. As specific project details are developed, the funding may be modified to support a specific venture as appropriate. Funding of $40,000 for web-based software to assist small businesses in the development and permitting process is also included in the Economic Development budget. The remaining funds are allocated for an additional Facilities Trade Technician, demolition of the old Denton County tax office building, a conditions study of all City parking lots and Airport roads, expenses of the upcoming meet and confer contract, performance/compensation/succession management software for Human Resources, and social media archival services. Additionally, funds ($10,150) have been included in the budget to support Community Market activities as directed by the City Council. The General Fund budget includes $531,099 in enhancements to Neighborhood Services with the funding of two building inspectors and a permit technician to maintain service levels due to increased development, funding for increased right-of-way maintenance through contracted services, funding of needed replacement of half of the Library’s self-service equipment, funding of improvements to the development center in Planning, and the cost of annexation expenses in 2015. Transportation funding will increase by $250,421 for a new Bicycle and Pedestrian Coordinator position, LED light replacements, traffic counts, and traffic signal battery backups. In addition to the funding for FY 2014-15, several items are to be funded in FY 2013-14 from existing appropriations in the General Fund. The Fire Department will purchase and install video conferencing equipment in the fire stations ($70,000), receive advanced training on department software ($15,795), and purchase personal protection equipment that is due for replacement ($63,200). Traffic Control will fund the purchase of a paint striping machine ($9,201) from existing appropriations. The overall FY 2014-15 Budget for all funds is $907.9 million and includes operating expenses $518.6 million, grant programs $4.0 million, capital improvement program $385.3 million, and 1,491.29 Full-Time Equivalent positions (FTEs). A comprehensive summary of the budget is provided in the Budget Overview section of this document. The key elements of the budget include the following: No tax rate increase. The total tax rate is maintained at $0.68975 per $100 of assessed

valuation. Of this amount, $0.48119 is provided for operations and maintenance, and $0.20856 is provided for debt service. While the total rate remains the same, the proportion of the rate for debt service has been reduced from $0.21495 to $0.20856 and the rate of $0.00639 is shifted which will provide more revenue to the general fund in the upcoming year. The effective tax rate is $0.639997, and the rollback tax rate is $0.696756.

As detailed in the Budget Overview section of this document, a combined net increase of 39.0 FTEs for all funds compared to the FY 2013-14 funded positions (1,452.29) including:

o 3.0 FTEs in Neighborhood Services in the General Fund o 3.0 FTEs in Public Safety in the General Fund o 1.0 FTE in Transportation in the General Fund o 2.0 FTEs in Administrative and Community Services in the General Fund o 10.0 FTEs in the Electric Fund o 4.5 FTEs in the Water Fund


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o 2.0 FTEs in the Wastewater Fund o 3.0 FTEs in the Solid Waste and Recycling Fund o 2.0 FTEs in the Street Improvement Fund o 2.0 FTEs in the Engineering Services Fund o 0.5 FTE in the Traffic Safety Fund o 1.0 FTE in the Airport Fund o 5.0 FTEs in Technology Services Fund

The addition of a transmission cost recovery factor and base rate increase for a 5.5% overall revenue increase for Electric customers.

An overall revenue increase of 3.0% for Water customers. An overall revenue increase of 6.0% for Wastewater customers. An increase in the monthly standard refuse cart fee with recycling from $26.00 to $26.75

and other Solid Waste fee changes as detailed in the Budget Overview section of this document.

For an average residential customer, the combined monthly cost for electric, water, wastewater, and solid waste service will increase from $232.64 to $244.23, which is slightly below 5%.

A 3% average merit increase for non-civil service employees. Pay adjustments for Police and Fire civil service employees in accordance to their meet

and confer agreements to reach the market average plus 5%, and normally programmed step increases.

In addition, funding has been included for equity pay adjustments for employees whose salary is below the market rate for their positions.

The FY 2014-15 Budget has been developed within the context of a five-year financial plan and the long-term infrastructure needs of the community. The purpose of this approach is to provide a long-term and financially sustainable perspective for decisions in the coming fiscal year. As we develop future forecasts, we will continue to evaluate our ability to fund our strategic priorities and maintain a balance between revenues and expenditures. Each utility budget is developed within the context of long-range strategic and financial plans and is based on strategies that support and strengthen the financial health of each utility. Additional rate increases are planned in the future to address aging infrastructure issues and ensure that adequate working capital and rate reserve funds are maintained. The Five-Year Financial Forecast will be reviewed and revised annually as necessary to support utility objectives, and the key assumptions for these plans are described in this document. The budget includes a five-year general government Capital Improvement Program (CIP) of $130.5 million. A significant portion of this program ($78.5 million) is for the 2014 Bond Program to be decided by the voters in November. The first year of the general government CIP is recommended at $34.26 million for street reconstruction and associated public art, fire station improvements, building and land acquisition improvements, Airport matching funding for runway improvements, civic center pool improvements, fleet vehicle replacement and additions, and the facility maintenance program. Of the $34.26 million in the first year, $19.0 million is for bonds to be issued for the 2014 bond program if approved by the voters. Lastly, the general CIP includes $2.76 million in revenue funded projects for Airport improvements, along with street and fleet vehicles.


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I sincerely thank the members of the Denton City Council for their hard work and dedication to the Citizens of Denton. The input of the City Council and Public Utilities Board has been invaluable in the preparation of the FY 2014-15 Budget, Capital Improvement Plan (CIP), and Five Year Financial Forecast. Appreciation is also expressed to members of the professional staff, particularly in the Finance Department for their diligence in the preparation of the Budget. It is an exciting time for the City of Denton. The retail and restaurant development continues at Rayzor Ranch, Golden Triangle Mall and the strengthening downtown area. Strong growth continues in the industrial and commercial sectors highlighted by Zodiac Aerospace at the Airport and 200,000 square feet of industrial space to be completed in 2014 with another 630,000 square feet indentified for completion in 2015. The City’s Airport will be adding a second runway to facilitate increased activity and development. Additionally the medical sector continues to grow and expand with expansion projects such as the Heart Hospital Baylor Denton as well as additional doctor and senior care facilities. Residential building permits continue to grow, adding new residents to shop, dine and stay healthy at these new establishments. The Denton Plan 2030 nears final adoption in FY 2014-15, bringing the plan for the next decade of positive growth for Denton closer to reality.

With significant investments in our organization, people, and infrastructure, I am confident that this Budget prepares the City of Denton for future success as well. With your support, and the dedication of our capable staff, we will ensure that quality services are provided to the citizens of Denton. Sincerely,

George C. Campbell, City Manager


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CITY OF DENTON BUDGET CALENDAR

FY2014-15

Planning

January - February

Departmental Budgets

March - May

City Manager's Proposed Budget

June - July

City Council's Budget

August - September

Adopted Budget

October - September

•January-Preliminary Long Range Financial Forecast Preparation •January- Cost Allocation Model Update •February-City Council Reviews Strategic Plan and Goals

Planning

January-February

•March-Budget Kickoff •April-Budgets Submitted to Finance •May-Utilities Budget Reviews with Public Utilities Board (PUB)

Departmental Budgets

March-May

•June-Budgets reviewed by City Manager and Executive Staff •June-Long Range Forecast and Budget Discussions With City Council •June -Utilities budgets approved by PUB •July-Receive Certified Tax Roll; Calculate Effective & Rollback Tax Rates

City Manager's Proposed Budget

June-July

•August- Tax Rate Proposed and Public Hearings •August-Budget Work Sessions With City Council •September-Budget and Tax Rate Adoption

City Council's Budget

August-September

•October-Fiscal Year Begins •December-Submit Budget to GFOA For Review •October-September Budget Maintenance

Adopted Budget

September- October


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TheReader'sGuideprovidesanoverviewoftheCityofDenton’sbudgetprocessandbudgetdocuments.TheCityofDentonhaspreparedabudgetdesignedtomeetthehigheststandardsofperformanceinmunicipalbudgeting.Thisdocumentprovides a summaryof all budgeted funds, includingboth revenueandexpenditure summaries.Majorbudgetdocuments,thebudgetprocess,andorganizationofthebudgetitselfaredescribedbelow.

MAJORBUDGETDOCUMENTS

TheCityofDenton’sbudgetprocessincludestheproductionoffivekeydocuments. Itisimportanttounderstandthetimingandpurposeofthesedocumentsinordertofullyunderstandtheprocessitself.

1. TheBudgetInstructionManual‐March

Priortobudgetdevelopmentandtrainingofdepartmentalsupportstaff,theBudgetInstructionManualisdraftedandcompletedinMarch.Thisdocumentservesasadevelopmentguideandincludessectionson annual budget highlights and specific development instructions, as well as, appendiceswith ratecalculations,formatexamples,andsupplementalforms.

2. Long‐RangeFinancialForecast‐June

In June, theCityCouncilmeets todiscuss thepreliminaryLong‐RangeFinancialForecast for thecity.After this meeting, staff prepares a five‐year forecast to address key service areas. The forecast isfinalizedattheendofJulyandincludedintheproposedbudgetdocument.

3. TheBudgetOverviewandManager’sMessage‐LateJuly

TheBudgetOverviewandManager’sMessageissubmittedtotheCityCouncilinlateJulyaspartoftheproposed budget. This report summarizes and identifies key issues with regard to revenues andexpendituresforthecomingyear.

4. TheProposedBudget‐LateJuly

Theproposedbudget is submitted to theCityCouncil in late Julyof each fiscal year. Thisdocumentrepresents a balanced version of departmental budget requests versus projected resources. Theproposedbudget is aproduct of policy as expressedby theCity Council and ispreparedby theCityManager.

5. TheAdoptedBudget‐September

The adoptedbudget represents amodifiedversionof theproposedbudgetafterpublichearings andCityCouncilreviewinAugust/September. AnychangesdeemednecessarybyCityCouncil to fundinglevelsorrevenueprojectionsarereflectedintheadoptedbudget.Revisionsmayalsobemadetoreflectanyupdatestobudgetinformation.

READER’SGUIDE2014‐15

ANNUALPROGRAMOFSERVICES(OPERATINGBUDGET)


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THEBUDGETPROCESSTheCityofDentonusesaprogram‐orientedbudgetingprocess.Eachbudgetingunitordivisionisgivena"baseline"fundinglevelbaseduponthepreviousyear'sfundinglevel.Anyfundingrequestthatrepresentsnewexpendituresand programs, or that is in excess of adjusted baseline funding, must be submitted as a separate request or"package."

1. BudgetTrainingforSupportStaff/BudgetGuidelineReviewReview

January/February is the timewhen existing budget guidelines, procedures, and forms are reviewed.Changesmaybemadetothebudgetprocessinordertomakebudgetdevelopmentmoreefficientandaddressformatchanges.

Preliminarybudget training fordepartments isavailableprior tobudgetkickoff. Duringpreliminarytraining, staff is informed of budgeting concepts and the budget process, as well as, given a quickintroductiontotheCity'sbudgetforms.

During budget kickoff, departments receive the budget instruction manual so that they may havespecificinstructionsandareviewofanychangestothebudgetprocess.

2. RevenueProjection

The budget revenue projections for the new fiscal year begin early in the current fiscal year. Theprojections are made by the departments responsible for the revenues with help from the FinanceDepartmentstaff.Projectionsarebaseduponconsultationswithstateandlocalagencies,trendanalysis,anticipated changes in the local and regional economy, anddiscussionswithdirectly associated staffmembers.Althoughrevenueprojectionsarepreparedearlyinthebudgetprocess,thebudgetrevenueanalysis continues with departmental budget development and extends until the budget is adoptedbaseduponanynewinformation.

3. ProposedBudgetDevelopment

Duringbudgetdevelopment,theFinanceDepartmentstaffworkwithdepartmentstoanalyzerequests,provideadvice,andlendassistance.Budgetrequestsarebaseduponabaselinefundinglevel,andanyadditionalfundingismadeintheformofsupplementalrequests.

4. ProposedBudgetAnalysis/Compilation

Oncedivisionanddepartmentalbudgetrequestsarecompleted,theFinanceDepartmentreviewsandcompiles a preliminarydraft of departmental budgets to present to theManagementTeam,which iscomprisedoftheCityManagerandAssistantCityManagers.

A total recommended funding level is determined from both baseline and proposed supplementalpackages.Atthistime,thefundinglevelisweighedagainstavailableresources.Ataxrateincreasemayormay not be recommended depending upon City Council program priorities and issues previouslyexpressedinthebudgetprocess.

5. Long‐RangeFinancialForecast

A workshop is held in June with the City Council to discuss the preliminary Long‐Range FinancialForecast for the city. After thismeeting, staff refines the forecast to address key service areas. TherecommendedversionoftheforecastisincludedintheproposedbudgetdocumentthatissubmittedtotheCityCouncilinJuly


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6. CityCouncilBudgetStudy

The proposed budget, including the Budget Overview, is compiled as soon as possible after finalappraisedpropertyvalueandotherdataarereceived.Thisreporthighlightsandsummarizesfundingrequirements,majorchangesinprograms,andalternativesforfunding.

A budget work session is held with the City Council to review and discuss the proposed budget.Discussionsandstudymayfollowatsubsequentworksessionsuntilbudgetadoption.

7. PublicHearing/BudgetAdoption

A public hearing on the budget and two public hearings on the tax rate (if necessary) are held inSeptember prior to final budget consideration. At the public hearings, citizens may make formalcommentsconcerningtheproposedbudgetandtaxrate.

Budget adoption occurs in September after City Council deliberations and the public hearings. CityCouncilmay take action tomodify the proposed budget. The City Council also adopts a tax rate tosupportadoptedfundinglevels.PursuanttoCityCharter,theproposedbudgetassubmittedbytheCityManagerbecomestheadoptedbudgetifnoCityCouncilactionistakenbeforetheendofthefiscalyear,September30.

8. CompilationofAdoptedBudget/BudgetMaintenance

An adopted budget is compiled and published during the first months of the new fiscal year. Theadopted budget in the form of an amended proposed budget is available for public inspection inDecember.

Budgetmaintenance isayear‐roundactivityoftheorganization. Spendingcontrolsconsistofbudgetholds, position control reviews, and budget transfer authorizations for unbudgeted expenses.Additional spending control mechanisms include monthly review of expenditures by the FinanceDepartment.

Duringthebudgetprocess,departmentsmakerevenueandexpenditureestimatesforthecurrentyear.

Finally, program goals, objectives, and measures are evaluated during budget development todetermineeffectivenessofprogramactivitiesandlevelsofappropriatefundingforsubsequentyears.

BUDGETARYANDFINANCIALPOLICIES

TheCityofDentonhasdevelopedadministrativepolicies,whichgoverntheformulationandadministrationoftheannual budget. These administrative policies are incorporated within the City's Administrative Policies andProcedures.


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FINANCIALSTRUCTURE

Thefinancialstructureofthebudget isorganizedbyfunds. Afundisgenerallydefinedasafiscalandaccountingentitywhichhasitsownself‐balancingsetofaccountsforrecordingcashandotherfinancialresources,aswellas,anyliabilitiesorresidualequitiesorbalances.Normally,fundsaresegregatedforthepurposeofcarryingonspecificactivitiesorattainingcertainobjectivesinaccordancewithspecialregulations,restrictions,orlimitations.However,when appropriate, funds are made up of departments. The two types of funds utilized in this budget areGovernmental andProprietary. The specific funds thatmake up theGovernmental Fund type areGeneral Fund,Recreation Fund, Street Improvement Fund, General Debt Service Fund, Tourist and Convention Fund, PoliceConfiscationFund,TrafficSafetyFund,DowntownReinvestmentFund,PoliceAcademyFund,ParksGasWellFund,TreeMitigationFund,PublicEducationGovernment(PEG)Fund,McKennaTrustFund,ParkLandDedicationandDevelopment Trust Funds, Downtown Tax Increment Reinvestment Zone (TIRZ) Fund,Westpark Tax IncrementReinvestmentZone(TIRZ)Fund,andMiscellaneousSpecialRevenueFunds.TheProprietaryFundtypesareElectricFund, Water Fund, Wastewater Fund, Solid Waste Fund, Airport Fund, Materials Management Fund, FleetManagement Fund, Technology Services Fund, Engineering Services Fund, Risk Retention Fund, and the HealthInsurance Fund. Each of the above‐mentioned funds operates separately and independently from one another;therefore,theyarebudgetedseparatelyandincludeseparatefinancialstatements.

BUDGETEDFUNDS

The City of Denton’s budget consists of various funds. Each fund represents a specific function and maintainsindividualobjectives.TheCityofDenton’sbudgetincludesthefollowingfunds:

General Fund–The General Fund reflects the City’s general service operations such as public safety,libraries,andparks.TheGeneralFund’stwomajorrevenuesourcesaresalesandadvaloremtaxes.

DebtServiceFund–TheDebtServiceFundisusedtorecordandcontroltheaccumulationofresourcesforpaymentofgeneralobligationlong‐termdebtprincipalandinterest.TheCityissuesdebttoacquireorconstruct capital assets such as roads or parks for the general benefit of Denton citizens. Resourcesincludeanapplicableportionof theadvaloremtax levyandrelated interest incomeusable fromdebtservice.

SpecialRevenueFunds–Special Revenue Funds are used to account for the receipt of specific revenuesources that are restricted for expenditures for a specified purpose. Included in the special revenuefunds are: the Recreation Fund, Street Improvement Fund, Tourist and Convention Fund, PoliceConfiscation Fund, Traffic Safety Fund, Non‐Airport Gas Wells Fund, Parks Gas Well Fund, TreeMitigationFund,PublicEducationGovernment(PEG)Fund,McKennaTrustFund,ParkLandDedicationand Development Trust Funds, Downtown Tax Increment Reinvestment Zone Fund, Westpark TaxIncrementReinvestmentZoneFund,andMiscellaneousSpecialRevenueFunds.

StreetImprovementFund–Thepurposeofthefundistoprovideadedicatedmechanismtoaccountforstreetmaintenanceandimprovementactivities.Thefundwillreceiverevenuefromaportionofthe franchise fees previously accounted for in the General Fund, as well as, street cutreimbursements. Additionally, interest cost savings associated with the sale of Certificate’s ofObligationinlieuofRevenueBondswillalsoberecordedasrevenue.

RecreationFund−TheRecreationFundisusedtoaccountfortheParksandRecreationprograms,suchaschildren’sprogramsandrecreationcenterprograms,whichareself‐supporting.

Tourist and Convention Fund – This fund reports the receipt and distribution of the City’s HotelOccupancyTax,whichisleviedat7%ofroomrentalrates.EachOctobertheCityCouncilentersintocontracts with various organizations that will promote tourism and the convention and hotelindustryinDenton.


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PoliceConfiscationFund–ThePoliceConfiscationFundisusedtorecordthereceiptandexpenditureof confiscated contraband that is used in the commission of a variety of criminal offenses.Expenditures from this fund are allocated to the Police Department for materials, supplies, andoperationscosts.

PoliceAcademyFund–ThePoliceAcademyFund isa fundcomprisedofrevenuesassociatedwithtrainingnon‐DentonOfficersandstaffatthenewPublicSafetyTrainingFacility.

TrafficSafetyFund–TheTrafficSafetyFundisusedtorecordthereceiptofcitationsfromredlightcamera violations. Revenues from this fund are used for materials to enhance traffic safetyoperationsinthePoliceDepartmentandTrafficDepartment.

DowntownReinvestmentFund–TheDowntownReinvestmentFundistoaccountfor“micro‐grants”providedtobusinesseslocatedinthedowntownarea.ParksGasWellFund–TheParksGasWellFundwasestablishedtorecordthereceiptofrestrictedgas well revenues on park property. Expenditures from this fund will be used for park systemprojects.

TreeMitigationFund–TheTreeMitigationFundisusedtopurchase,plant,andmaintaintreesonpublicproperty, topreservewoodedpropertythatremains inanaturalisticstate inperpetuity, toperform and maintain a citywide tree inventory, and to educate citizens and developers on thebenefitsandvalueoftrees.

PublicEducationGovernment(PEG)Fund–ThePEGFundprovidesfortheacquisitionofproductionequipment,capital,andotherlawfulPEGpurposes.PEGfeesareremittedtothecityonaquarterlybasisfromcablesubscribers.

McKennaTrustFund –TheMcKennaTrustFund isused toaccount for interest received fromtheGeorge McKenna Trust, which was established in 1958 and is currently managed by JP MorganChaseBank.OnehalfofthenetincomefromthistrustisdistributedtoCookChildren’sHospitalinFort Worth and one half of the net income is distributed to the City of Denton for use only inmaintaining,developing,preserving,andimprovingtheGeorgeMcKennaParkintheCity.

ParkLandDedicationandDevelopmentTrustFunds –TheParkLandDedicationandDevelopmentTrust Funds are funds received fromdevelopers. These fees provide for neighborhoodparks andprojectswithin½to1mileradiusofthedevelopment.TheParkLandDedicationfundswillbeusedon Owsley Park, Milam Park, Carl Young Park and Mack Park. The Park Development projectsincludeneighborhoodparksatOwsleyPark,McKamy‐EversParkandNorthPointePark.

Downtown Tax Increment Reinvestment Zone Fund – The Downtown TIRZ Fund will be used fordowntowndevelopmentprojects,anditaccountsforthetaxrevenuesthatarecollectedabovetheFY2010‐11levelinthedowntownarea.

Westpark Tax Increment Reinvestment Zone Fund – The Westpark TIRZ Fund will be used fordevelopmentprojectsandtoaccountforthetaxrevenuesthatarecollectedabovetheFY2012‐13levelintheWestparkarea,locatedneartheDentonEnterpriseAirport.

MiscellaneousSpecialRevenueFunds–TheMiscellaneousSpecialRevenueFundsarecomprisedoftheAnimalControlDonationFund,PoliceDonationFund,FireDonationFundandLibraryDonationFund.

Enterprise Funds–Enterprise funds are used to account for governmental activities that are similar tothose found inprivatebusinesses. TheCitybudget includesElectric,Water,Wastewater,SolidWaste,andAirport Enterprise Funds. Each fund reflects the services denoted in the title of each fund. Themajorrevenuesourcefortheseenterprisefundsistheraterevenuegeneratedfromthecustomerswhoreceivetheservicesprovided.


29

InternalServiceFunds–InternalServiceFundsareusedtoaccountforthefinancingofgoodsorservicesprovidedbyonedepartmenttoanotherdepartmentwithinthesamegovernmentorganization.Financingisbasedon reimbursement of actual costs. The internal service funds are Fleet Management, TechnologyServices, Materials Management, Engineering Services, Risk Retention, and Health Insurance. Eachinternal service fund listed is funded throughpayments fromvariousCity departments for the actualservicesreceivedfromthespecificfund.

Technology Services Fund – The Technology Services Fund provides computer services such asprogramming, support, training, andmaintenanceof theCity’s computer resourcesand telephonemaintenance.

MaterialsManagement Fund – The Materials Management Fund is comprised of purchasing andwarehouseoperations.ThisinternalservicefundisresponsibleforprocuringgoodsandservicesforCitydepartmentsandthewarehousemaintainsaninventoryofmaterialsandsuppliesusedbyCitydepartments.

FleetManagementFund–TheFleetManagementFundaccountsforthemaintenanceandrepairoftheCity’svehicleandequipmentfleet.

Risk Retention Fund – The Risk Retention Fund records the activities associated with providinggeneralliabilityinsurancecoverageandselffundedactivitiesforCityoperations.

HealthInsuranceFund–TheHealthInsuranceFundaccommodatesself‐insuranceoperations.

EngineeringServicesFund–TheEngineeringServicesFundiscomprisedofthefollowingoperations:Engineering,RealEstate,PublicWorksInspections,andDevelopmentReview.Thisinternalservicefundisresponsibleforprovidingtheaboveservicesprimarilytointernalcitydepartmentsalthoughsomeservicesareprovidedtoexternalentities.

BUDGETBASIS

The budget for the General, Special Revenue, Debt Service, and Capital Improvement Program (CIP) Funds arepreparedonthemodifiedaccrualbasisofaccounting.Underthisbasisofaccounting,revenuesarerecognizedwhenthey become both "measurable" and "available" to finance expenditures of the current period exceptwhere theaccrualbasisisspecifiedbygenerallyacceptedaccountingprinciples.Expendituresarerecognizedwhentherelatedfundliabilityisincurred,exceptfor(1)inventoriesofmaterialandsupplieswhichmaybeconsideredexpenditureseitherwhen purchased orwhen used; (2) prepaid insurance and similar itemswhich need not be reported; (3)accumulatedunpaidvacation,sickpay,andotheremployeebenefitamountswhichneednotberecognized inthecurrent period; (4) interest on special assessment indebtedness which may be recorded when due rather thanaccrued,ifapproximatelyoffsetbyinterestearningsonspecialassessmentlevies;and(5)principalandinterestonlong‐termdebtswhicharegenerallyrecognizedwhendue. BudgetsfortheEnterpriseandInternalServiceFundsare prepared on the full accrual basis of accounting under which transactions are recognized when they occurregardlessoftimingorrelatedcashflow.

ORGANIZATIONALRELATIONSHIPS

AdepartmentisamajoradministrativesegmentoftheCity,whichindicatesoverallmanagementresponsibilityforanoperationoragroupofrelatedoperationswithinafunctionalarea.Thesmallestorganizationalunitbudgetedisthedivision.Thedivisionindicatesresponsibilityforonefunctionalarea,andinmanycasesthesefunctionalareasareputtogethertodemonstrateabroaderresponsibility.Whenthisisdone,thedivisionsarecombinedtomakeupadepartment.Atablefollowsonthenextpageshowingtherelationshipsofthebudgetedfunds.


30

Budgeted Funds GeneralCapital

Projects

Special

RevenueEnterprise

Internal

Service

GENERAL

Neighborhood Services P P

Public Safety P P

Transportation P P

Administration & Community Services P P

DEBT SERVICE

Debt Service P P P

SPECIAL REVENUE

Recreation P P

Street Improvement P P

Tourist and Convention P

Police Confiscation P P

Police Academy P

Traffic Safety P P

Downtown Reinvestment P

Parks Gas Well P P

Tree Mitigation P

Public Education Government (PEG) P P

McKenna Trust P P

Park Land Dedication P P

Park Land Development Trust P P

Downtown Tax Increment Reinvestment Zone P

Westpark Tax Increment Reinvestment Zone P

Miscellaneous Special Revenue P

ENTERPRISE

Electric P P

Water P P

Wastewater P P

Solid Waste P P

Airport P P

INTERNAL SERVICE

Technology Services P P

Materials Management P P

Fleet Management P P

Risk Retention P

Health Insurance P

Engineering Services P P

Budgeted Fund Relationships

2014-15


31


32

Strategic Plan


33


34

STRATEGICPLAN

TheCityofDentonusesaStrategicPlanasaroadmaptoachievelong‐termgoalsandobjectivesthatcapturetheCity’sVision,Mission,andValuestatements.ThefirstStrategicPlanwasformallyapprovedbytheCityCouncil inApril2011,andInJanuary2014,theCityCouncildiscussedpotentialrevisionstotheCity’sStrategicPlan.OnSeptember16,2014,theCityCouncilapprovedtheFY2014‐15StrategicPlanandassociatedkeyperformance indicatorsalongwith thebudgetitself.

TheStrategicPlanservesasthebasisforresourceallocationdecisionsthatareusedinthedevelopmentoftheFY2014‐15Budget.TheStrategicPlanisorganizedintofiveKeyFocusAreas(KFAs)andmajorgoalsassociatedwitheachKFAarealsoidentifiedbelow.

InadditiontotheaboveKFAsandgoals,theStrategicPlanalsoidentifiedanumberofspecificandactionableobjectivesfortheorganization.Thecompleteversionofthestrategicplanisprovidedonthefollowingpages.Inaddition,specificperformance indicators have been developed to track the City’s progress in accomplishing the goals and objectivesidentified.TheperformanceindicatorsarepublishedquarterlyintheCity’squarterlyfinancialreport.

KeyFocusArea1:OrganizationalExcellenceGoal1.1Managefinancialresourcesinaresponsiblemanner.Goal1.2Developahigh‐performanceworkforce.Goal1.3Promoteeffectiveinternalandexternalcommunication.Goal1.4Achievehighlevelofcustomersatisfaction.Goal1.5Utilizetechnologytoenhanceefficiencyandproductivity.Goal1.6Collaboratewithlocal,regional,state,andfederalpartners.

KeyFocusArea2:PublicInfrastructure

Goal2.1OptimizeresourcestoimprovequalityofCityroadways.Goal2.2Seeksolutionstomobilitydemandsandenhanceconnectivity.Goal2.3Promotesuperiorutilityservicesandfacilities.Goal2.4Managedrainageinfrastructure.Goal2.5DevelopCapitalImprovementProgram(CIP)basedoncommunityneeds.

KeyFocusArea3:EconomicDevelopment

Goal3.1Developtargetedpoliciesandincentivestoachievedesiredeconomicgrowth.Goal3.2MakeDentonadestinationforvisitors.Goal3.3Promoteabusiness‐friendlyenvironment.Goal3.4Encouragedevelopment,redevelopment,recruitment,andretention.

KeyFocusArea4:Safe,LiveableandFamilyFriendlyCommunity

Goal4.1Enhancepublicsafetyinthecommunity.Goal4.2SeekcleanandhealthyneighborhoodsinDenton.Goal4.3Providequality,diverse,andaccessibleneighborhoodservicesforthecommunity.Goal4.4Provideandsupportoutstandingleisure,cultural,andeducationalopportunities.

KeyFocusArea5:Sustainable&EnvironmentalStewardship

Goal5.1ManageDenton’swaterresources.Goal5.2Improveairqualityandgreenhousegasmanagement.Goal5.3Improveenergyefficiencyandconservation.Goal5.4Managelanduseandpreserveopen/naturalspaces.Goal5.5Providealternativemodesoftransportation.Goal5.6Promotesustainablematerialsresourcemanagement.Goal5.6Encouragelocalfoodproduction.


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CITYOFDENTONSTRATEGICPLAN

KFA1:ORGANIZATIONALEXCELLENCEGoal1.1:ManagefinancialresourcesinaresponsiblemannerObjective1.1.1 Utilizebenchmarking,performancemeasurementandprogressevaluationto

improveoperationsObjective1.1.2 Developandimplementlong‐rangestrategicplansObjective1.1.3 Providetimely,accurate,andrelevantfinancialinformationObjective1.1.4 Ensureadequateinternalcontrolsareinplacetopreventwaste,fraud,and

abuseObjective1.1.5 Manageenterprisefundstoachievefinancialself‐sufficiencyObjective1.1.6 MinimizefeesandratesthatarechargedtoourcitizensandcustomersGoal1.2:Developahigh‐performanceworkforceObjective1.2.1 Createsuccessionandworkforcemanagementstrategytoensureorganizational

sustainabilityandcontinuityObjective1.2.2 Attract,retain,andmotivatequalifiedanddiversestafftoensureconsistent

implementationofestablishedvisionObjective1.2.3 EstablishaculturewhereemployeesfeelvaluedandrespectedObjective1.2.4 Facilitateopeninter‐andintra‐departmentalcommunicationandcollaborationObjective1.2.5 EstablishacultureofaccountabilityatalllevelsofgovernanceObjective1.2.6 Supportstaffparticipationinregional,state,nationalandinternational

organizationsGoal1.3:PromoteeffectiveinternalandexternalcommunicationObjective1.3.1 Maintainon‐goingstaffcommunicationwithCityCouncil,Boards,and

CommissionsObjective1.3.2 Utilizebothtraditionalandnon‐traditionalformsofcommunicationto

disseminateaccurateinformationObjective1.3.3 Activelyseekfeedbackfromcitizensandemployees,inordertoidentifyand

implementprogrammaticchanges,asappropriateGoal1.4:AchievehighlevelofcustomersatisfactionObjective1.4.1 ProvideexemplarycustomerserviceObjective1.4.2 Ensureallcustomerinteractionsareconductedinaprofessionalandcourteous

mannerObjective1.4.3 RespondtocustomerinquiriesinatimelyfashionObjective1.4.4 ProvideconvenientmethodsofconductingbusinesswiththeCityObjective1.4.5 SeekcreativemeanstohelpcustomersachievetheirgoalsGoal1.5:UtilizetechnologytoenhanceefficiencyandproductivityObjective1.5.1 DevelopinformationtechnologysystemstoautomateroutineprocessesObjective1.5.2 UtilizedataanalysistomakeinformedmanagementandoperationaldecisionsObjective1.5.3 Reducerelianceonpaper‐basedsystemsGoal1.6:Collaboratewithlocal,regional,stateandfederalpartnersObjective1.6.1 MaintaindialoguewithstateandfederaldelegationandregulatoryagenciesObjective1.6.2 Promotebi‐annuallegislativeagendaandcongressionalprioritiesObjective1.6.3 PursueeffectiverepresentationatthestateandfederallevelsObjective1.6.4 Participate in regional, state, national, and international coalitions (RTC,

NCTCOG,TML,NLC,ICMA,etc.)


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KFA2:PUBLICINFRASTRUCTUREGoal2.1:OptimizeresourcestoimprovequalityofCityroadwaysObjective2.1.1 ManageCitystreetfundingbasedonOverallConditionIndex(OCI)methodologyObjective2.1.2 Developalong‐rangestrategytotransitionstreetfundingtoachievetheOCI

criteriaObjective2.1.3 ImprovethedesigncriteriaforalldedicatedroadwaysObjective2.1.4 MaintainanacceptablelevelofserviceonallCityroadwaysObjective2.1.5 Designandconstructallcapitalstreetprojectsona40‐yeardesignlifeGoal2.2:SeeksolutionstomobilitydemandsandenhanceconnectivityObjective2.2.1 CoordinatewithDCTAtoprovideeffectivemulti‐modalconnectivityObjective2.2.2 CoordinatewithTxDOTtomaintainandenhancethestateroadnetworkObjective2.2.3 Improvewalkability/pedestrianaccessObjective2.2.4 EncourageandimprovebicyclemobilityObjective2.2.5 EnhanceaviationinfrastructureatDentonEnterpriseAirportObjective2.2.6 UpdatetheMobilityPlaneveryfiveyearsObjective2.2.7 IncreasetheefficiencyofexistingroadwaysGoal2.3:PromotesuperiorutilityservicesandfacilitiesObjective2.3.1 Planforlong‐termresourceacquisitionanddevelopmentObjective2.3.2 AssureregulatorycomplianceandlegislativeoversightObjective2.3.3 ProtectpublichealthandprovidereliableserviceObjective2.3.4 EnsureoperationalandenvironmentalsustainabilityObjective2.3.5 EffectivelymaintainandoperatemunicipalfacilitiesObjective2.3.6 DevelopandsupportratestoprovidefundingforstrategicobjectivesGoal2.4:ManagedrainageinfrastructureObjective2.4.1 Requirenewdrainageinfrastructuretodesign100‐yearfloodprotection,based

onfullydevelopedconditionsObjective2.4.2 Rehabilitateexistingdrainagesystemincompliancewith100‐yearflood

protectioncriteriaObjective2.4.3 Developfundingmechanismtorehabilitateinadequatedrainagesystem

componentsovera20‐yearperiodObjective2.4.4 Requirefinishedfloorelevationcertificationonstudiedandunstudieddrainage

basinsObjective2.4.5 Maintainstreetsweepingincompliancewithmunicipalgoodhousekeeping

managementpracticesassociatedwithstormwaterregulationsGoal2.5:DevelopCapitalImprovementProgram(CIP)basedoncommunityneedsObjective2.5.1 Manageexistingandfutureinfrastructureneedstomeetprojectedgrowth

trendsObjective2.5.2 Developandimplementfinancingplansforidentifiedinfrastructureneeds


37


KFA3:ECONOMICDEVELOPMENTGoal3.1:DeveloptargetedpoliciesandincentivestoachievedesiredeconomicgrowthObjective3.1.1 Establishatargetratioofcommercial‐appraisedvaluerelativetoresidentialand

worktoachievethespecifiedgoalObjective3.1.2 IncreasehomeownershipObjective3.1.3 IncreasehousingvaluesObjective3.1.4 ImprovelandusedensitiesacrosstheDentonObjective3.1.5 Implementthe“PreferredGrowthConcept”identifiedintheComprehensive

PlanObjective3.1.6 PreserveandmaintainhistoricstructuresandcultureinDentonObjective3.1.7 Establishatargetratioofmulti‐familyhousingrelativetosinglefamilyofferings

andworktoachievethespecifiedgoalGoal3.2:MakeDentonadestinationforvisitorsObjective3.2.1 PromotefestivalsandartisticeventsincooperationwiththeConventionand

VisitorsBureau(CVB)andChambersofCommerceObjective3.2.2 PromoteDentonasadestinationcityincooperationwiththeDentonCounty

TransportationAuthority(DCTA),UniversityofNorthTexasandTexasWoman’sUniversity

Objective3.2.3 UtilizetheConventionCentertomarketDentonasadestinationcityGoal3.3:Promoteabusiness‐friendlyenvironmentObjective3.3.1 MaintainatimelyandefficientdevelopmentreviewprocessObjective3.3.2 SeekcreativemeanstohelpcustomersachievetheirgoalsObjective3.3.3 Utilizedevelopmentincentivestoattracthigh‐qualityprojectsObjective3.3.4 MaintaindynamicpresenceatthelocalChambersofCommerceObjective3.3.5 MaintaineffectiverelationshipswiththedevelopmentcommunityGoal3.4:Encouragedevelopment,redevelopment,recruitment,andretentionObjective3.4.1 ImprovecommercialpropertyvaluesandsalestaxrevenuesObjective3.4.2 GrowjobsthatsupporthomeownershipandhigherhouseholdincomesObjective3.4.3 DevelopjobgrowththattargetsuniversitygraduatesandyoungprofessionalsObjective3.4.4 Targetmajorindustrial/commercialemployerrelocationsandexpansionsObjective3.4.5 TargettherelocationandexpansionofmajorsuppliersforexistingcompaniesObjective3.4.6 ImprovemarketingeffortstoshowcaseDenton’sattributesObjective3.4.7 PromoteDentonasahealthcaredestinationfortheregion


38


KFA4:SAFE,LIVEABLEANDFAMILY‐FRIENDLYCOMMUNITYGoal4.1:EnhancepublicsafetyinthecommunityObjective4.1.1 Expanddepartmentalcollaborationandcommunitypartnershipsbyincreasing

involvement,communication,education,andutilizingtechnologyObjective4.1.2 Secureanddeploypublicsafetyresourcesinthemosteffectiveandefficient

mannerpossibleObjective4.1.3 Evaluateexistingandfuturepublicsafetyfacilityneedsinordertoprovidethe

mosteffectivedeliveryofemergencyresponseservicesObjective4.1.4 Focusonpreventionprogramstoheightenawareness,minimizeloss,and

supportasafercommunityObjective4.1.5 Maintainahighlevelofpreparednessthroughplanning,training,andthe

utilizationofresourcesGoal4.2:SeekcleanandhealthyneighborhoodsintheCityofDentonObjective4.2.1 Provideeffectivecommunityimprovementservicesthatmeetcommunity

expectationsObjective4.2.2 PromotepositiveenvironmentalbehaviorsandpracticesforDentonandits

residentsObjective4.2.3 Enhancethequality,livability,andsustainabilityoftheneighborhoodsin

DentonObjective4.2.4 Supportrevitalizationeffortsofexistinglow‐moderateincomeneighborhoodsGoal4.3:Providequality,diverse,andaccessibleneighborhoodservicesforthecommunityObjective4.3.1 MeetcustomerneedsthroughqualityanddiverseprogramsObjective4.3.2 Promoteafamily‐friendlyenvironmentObjective4.3.3 Co‐sponsorannualcommunityeventsandfestivalsObjective4.3.4 Buildrelationshipswithkeyorganizationstoenhancecommunityandsocial

eventsObjective4.3.5 EnhanceeducationalandrecreationalopportunitiesatClearCreekNatural

HeritageCenterGoal4.4:Provideandsupportoutstandingleisure,cultural,andeducationalopportunitiesObjective4.4.1 Cultivatemutuallybeneficialrelationshipswithlocaleducationaland

governmentalinstitutionsObjective4.4.2 ProvidelifelonglearningopportunitieswiththeCity’slibrarysystemObjective4.4.3 PromotehealthylifestylesforresidentsthroughparksandrecreationfacilitiesObjective4.4.4 Encourageandsupportartisticendeavorsinthecommunity


39


KFA5:SUSTAINABLEANDENVIRONMENTALSTEWARDSHIPGoal5.1:ManageDenton’swaterresourcesObjective5.1.1 ProtectandrestoreDenton’swaterresourcesObjective5.1.2 MaintainhighlevelofdrinkingwaterqualityObjective5.1.3 Investinsustainablestormwaterandwatershedinfrastructureand

managementObjective5.1.4 Ensurewastewateriscollected,treated,anddischargedinaccordancewithall

regulatoryrequirementsObjective5.1.5 TakemeasurestoencouragereductionsinpercapitawaterconservationGoal5.2:ImproveairqualityandgreenhousegasmanagementObjective5.2.1 Improveregionalairqualityandtakeactionstoimprovenon‐attainmentstatusObjective5.2.2 Takeactionstoreduceairpollutantemissions,includinggreenhousegasesand

emissionsfromgovernmentoperationsGoal5.3:ImproveenergyefficiencyandconservationObjective5.3.1 InvestinrenewableenergygenerationObjective5.3.2 Encourageenergyconservationandefficiencyinnewandexistinghomesand

businessesObjective5.3.3 Ensureefficientenergyuseincitygovernmentfacilitiesthroughdemand

reductioninbothnewconstructionandbuildingretrofitsObjective5.3.4 Continuetorequireexceptionalenergyefficiencybuildingstandardsfornew

constructionGoal5.4:Managelanduseandpreserveopen/naturalspacesObjective5.4.1 Promotelanduseandcode/zoningpatternsthatpositivelyaffectenergyuse

andtheenvironment Objective5.4.2 Preserveopenspace,naturalareas,andtreecanopyObjective5.4.3 Minimizewateruse,promotestormwaterquality,andreducestormwater

quantitythroughmanagementmeasuresObjective5.4.4 PromoteredevelopmentofinfillareasandbrownfieldsitesGoal5.5:ProvidealternativemodesoftransportationObjective5.5.1 Expandinfrastructurefornon‐vehiclemodesoftransportationObjective5.5.2 Promotepublictransportationridershipandtheuseoffuelefficient/alternative

fuelvehiclesObjective5.5.3 ReduceenvironmentalimpactsfromimperviousparkingsurfacesGoal5.6:PromotesustainablematerialsresourcemanagementObjective5.6.1 Reducesolidwastegenerationanddivertwasteawayfromlandfilldisposal

throughincreasedrecyclingandreuseoptionsObjective5.6.2 Leveragecitygovernment’spurchasingpowertoprocuregoodsandservices

thatcauselessharmtohumansandtheenvironment,inaccordancewithprocurementlawsandregulations

Goal5.7:EncouragelocalfoodproductionObjective5.7.1 Encouragelocalfoodproductionanddistribution


40

Thematrixbeloworganizes theKeyFocusAreas(KFAs)byselectserviceareas in theorganization. WhileeverydepartmenthassomelevelofresponsibilityforeachKFA,thematrixisintendedtoonlyhighlighttheprimarydepartmentsresponsibleforeachKFA.

SERVICEAREA KFA1 KFA2 KFA3 KFA4 KFA5 UTILITIES Electric Water Wastewater SolidWaste INTERNALSERVICES TechnologyServices MaterialsManagement Fleet Risk NEIGHBORHOODSERVICES BuildingInspection CommunityImprovementServices Libraries ParksandRecreation Planning GasWellReview CommunityDevelopment PUBLICSAFETY AnimalServices Fire Police MunicipalCourt TRANSPORTATION Airport Streets Traffic/Transportation ADMINISTRATIVESERVICES CityManager’sOffice EconomicDevelopment FacilitiesManagement Finance HumanResources InternalAudit Legal PublicCommunications KeyFocusArea1:OrganizationalExcellenceKeyFocusArea2:PublicInfrastructureKeyFocusArea3:EconomicDevelopmentKeyFocusArea4:Safe,LiveableandFamily‐FriendlyCommunityKeyFocusArea5:Sustainable&EnvironmentalStewardship


41

GeneralOverviewofthe2014‐15StrategicPlan

KeyFocusAreaNumberofMeasuresOnorAboveTarget

NumberofMeasuresBelowTarget

NumberofMeasuresSignificantlyBelow

Target

1.OrganizationExcellence 16 5 3

2.PublicInfrastructure 13 3 2

3.EconomicDevelopment 5 0 0

4.Safe,Liveable,andFamily‐FriendlyCommunity 19 4 5

5.Sustainable&EnvironmentalStewardship 2 0 3

Total 55 12 13

*Thereare33dashboardmeasureswheredataisnotyetavailablefromdepartments.

CITYOFDENTON

STRATEGICPLANEXECUTIVESUMMARY

55 12 13 NumberofMeasuresOnorAboveTarget

69%

15%

16%NumberofMeasuresBelowTarget

NumberofMeasuresSignificantlyBelowTarget

Thesemeasureshaveeitherreachedorexceeded establishedgoals.

Themeasuresrated“BelowTarget”arewithin5%ofreachingestablishedgoals

Themeasuresrated“SignificantlyBelow”aregreaterthan5%fromreachingestablished


42

KeyFocusArea1:OrganizationalExcellence

KeyPerformanceIndicators(KPIs)DepartmentProgressIndicator

Goal1.1Managefinancialresourcesinaresponsiblemanner.

PercentageofInvoicespaidwithin30days Finance 91% 93% 92% 93%PercentageofactualGeneralFundrevenueascomparedtobudgetrevenue Finance 99% 101% 100% 101%PercentageofactualGeneralFundexpendituresascomparedtobudgetexpenditures Finance * * * * 100%

Percentagerateofinvestmentreturn Finance0.49%/0.15%

0.42%/0.10%

0.51%/0.12% 0.45%/0.10%

NumberofinternalcontrolorLeanGovernmentprojectsimplemented InternalAudit 4 5 2 5

Percentagerateofemployeeturnover HR 7.40% <10.0% 9.70% <10.0%Percentageofperformancereviewscompletedwithin30daysofduedate HR 61% 100% 71% 100%

Numberofhealthriskassessmentsperformed RiskMgmt. 711 800 797 800Percentagerateofclinicutilizationbasedonavailableappointments RiskMgmt. 85% 80% 92% 80%

Costper$100ofpayrollforworkerscompensation RiskMgmt. $0.59 $0.75 $0.87 $0.75

Goal1.3Promoteeffectiveinternalandexternalcommunication.

FiscalYear2012‐13Actual

STRATEGICPLANPERFORMANCEREPORTDASHBOARDCITYOFDENTON

FiscalYear2014‐15Target


FiscalYear2013‐14Estimate

Goal1.2Developahighperformanceworkforce.

NumberofhitsonCity’swebsite(inmillions) Pub.Comm. 1.6 1.4 1.5 1.5

Numberoffollowersonallsocialmediasites Pub.Comm. 18,241 40,000 93,165 75,000Percentageofonlinecitizeninquiriesrespondedtowithin10businessdays

CityManager’sOffice 100% 100% 100% 100%

Averagenumberofsaysfromspecificationstoawardforstandardpurchases MaterialsMgt. * * * * 75

Percentageofcontractsreviewedwithinfivedays Legal 100% 100% 100% 100%PercentageofCustomerServicerequestsrespondedtowithin24hours

Planning&Development 100% 100% 100% 100%

Percentageofnewcommercialpermitsreceivedwithin10days

BuildingInspections 92% 95% 96% 95%

Percentageoffleetavailable Fleet 95% 95% 97% 95%

Percentageoffirst‐contactresolutionforcustomersCustomerService 89% 85% 93% 85%

AveragetimeinsecondstoanswercallsCustomerService 54 60 91 60

*Datanotcurrentlyavailable,performancemeasureinformationwillbecompiledinfutureperiods.

Goal1.4Achievehighlevelofcustomersatisfaction.


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KeyFocusArea1:OrganizationalExcellence


PercentageofemployeesthatrateITservicesasgoodorbetter

TechnologyServices 93% 98% 97% 98%

Percentageofworkrequestscompletedwithinfivedays

TechnologyServices 91% 95% 90% 95%

Percentageofpaymenttransactionscompletedelectronically

CustomerService 48% 40% 53% 52%

Percentageofcustomersthatreceiveelectronicbillingstatements

CustomerService 8% 7% 9% 11%

NumberofCitypersonnel,elected,andappointedofficialsservinginleadershiprolesinregional,

CityManager'sOffice 49 45 49 45

Percentageofworkrequestscompletedwithinfivedays

CityManager'sOffice 100% 100% 100% 100%


Numberoftrafficsignsserviced Traffic * * * * 2,000

Numberoftrafficsignalsserviced Traffic 1,536 1,140 888 11,440

Feetoflanemarkingsreplaced Traffic 374,507 200,000 245,448 225,000

S d f h lt d t t d St t 43 752 21 111 56 693 112 736





CITYOFDENTONSTRATEGICPLANPERFORMANCEREPORTDASHBOARD

Goal1.6Collaboratewithlocal,regional,state,andfederalpartners

Goal1.5Utilizetechnologytoenhanceefficiencyandproductivity.

Goal2.1OptimizeresourcestoimprovequalityofCityroadways.

Squareyardsofasphaltroadwayreconstructed Streets 43,752 21,111 56,693 112,736

Squareyardsofasphaltroadwayoverlaid Streets 55,014 52,000 122,104 86,956

Squareyardsofasphaltroadwaymicro‐sealed Streets 82,607 87,050 93,306 114,285

Numberofairporttakeoffs/landings Airport 156,073 164,000 156,711 164,000

Numberofworkorderscompleted Facilities 14,916 13,000 14,934 13,000

Gallonsoffinishedwaterproduced(Inbillions) Water 6.827 6.584 6.156 6.97

Feetofwatermainsreplaced Water 10,837 20,000 10,995 14,025

Numberofvalvesexercised Water * * * * 7,100


Goal2.2Seeksolutionstomobilitydemandsandenhanceconnectivity.

Goal2.3Promotesuperiorutilityservicesandfacilities.


44



Numberofhydrantspainted Water * * * * 1,025

Numberofnewwatermetersinstalled Water 511 365 703 530

Numberofwatermetersreplaced Water * * * * 2,000

Gallonsofwastewatertreatedthroughplant Wastewater 4.943 5.258 4.926 5.108

Feetofwastewatermainsreplaced Wastewater 5,403 8,500 8,500 8,000

Feetofwastewaterlinescleaned Wastewater 525,214 350,000 582,100 450,000

NumberofannualgreasetrapinspectionsEnvironmentalServices * * * * 200

Percentageofelectricsystemutilized(loadfactor) Electric 46% 46% 47% 46%

Lanemilesofstreetsweepingcompleted Drainage 6,609 4,800 5,574 5,200

Cubicyardsofmaterialcollectedinstreetsweeping Drainage 3,138 2,500 2,980 * 4,000

Feetofconcretechannelcleaned Drainage 18,916 25,000 37,443 35,000

Goal2.3Promotesuperiorutilityservicesandfacilities.






Goal2.4Managedrainageinfrastructure.

Numberofprojectsinprocess CIP 808 750 798 750PercentageofGObondsissued(basedonrecommendedpackagespresentedtovoters) CIP * * * * 25%KeyFocusArea3:EconomicDevelopment

Increaseinresidentialandcommercialpropertyvalues Finance * * * * 90%

Increaseowner‐occupiedhousingCommunityDevelopment * * * * 90%

Increaseinaveragevalueofnewhousingconstruction Finance * * * * 90%

Increaseinhoteloccupancyrates CVB * * * * 5%

Increaseintourismspending CVB * * * * 5%

Increaseinnumberoffestival/eventattendees Parks/CVB * * * * 5%


Goal3.2MakeDentonadestinationforvisitors

Goal3.1Developtargetedpoliciesandincentivestoachievedesiredeconomicgrowth

Goal2.5DevelopCapitalImprovementProgram(CIP)basedoncommunityneeds.


45

KeyFocusArea3:EconomicDevelopment


PercentageofCertificateofOccupancyreviewedwithin10days


PercentageofTenantFinishOutsreviewedwithin10days


Percentageofpre‐applicationsreviewedandcommentssenttotheapplicantbythepublisheddeadline Planning * * * * 90%PercentageofPlatsreviewedandcommentssenttotheapplicantbythepublisheddeadline Planning * * * * 90%PercentageofSpecificUsePermitapplicationsreviewedandsenttotheapplicantbythepublisheddate Planning * * * * 90%

PercentageofZoningChangeapplicationsreviewedandsenttotheapplicantbythepublisheddeadline Planning * * * * 90%IncreaseReturnonInvestment(ROI)ofincentivesawarded

EconomicDevelopment * * * * 5%

IncreaseinnetsalestaxcollectionsrelatedtoEconomicDevelopmentincentives

EconomicDevelopment 2.6 2.1 3.3 5%

Increaseinratingsofbusinessclimateinthecommunity

EconomicDevelopment * * * * 5%Economic

STRATEGICPLANPERFORMANCEREPORTDASHBOARD





Goal3.4Encouragedevelopment,redevelopment,recruitment,andretention

CITYOFDENTON

Goal3.3Promoteabusiness‐friendlyenvironment

Increaseinaveragehouseholdincome Development * * * * 5%

NumberofbusinessretentionvisitsEconomicDevelopment 125 90 108 100

PercentagerateofunemploymentEconomicDevelopment 5% 6% 4% 5%

IncreaseinnewjobscreatedEconomicDevelopment * * * * 5%

KeyFocusArea4:Safe,LiveableandFamilyFriendlyCommunity

Numberofstakeholdermeetingsconducted Police 299 100 586 100Averagenumberofminutesforpatrolresponsefromdispatchtoarrivalonscene Police 5:57 6:45 8:25 6:00Percentageofcrimereportssubmittedthroughonlineself‐reportingsystem Police * 10% 20% 10%PercentageofliveanimalreleaserateforallanimalshousedattheDentonAnimalShelter Police 82% 75% 86% 75%

Numberofbicyclesafetycoursestaught Police 3 1 2 1Percentageofactivestructurefiresrespondedtoinfiveminutesorless Fire 55% 90% 44% 90%


Goal4.1Enhancepublicsafetyinthecommunity.


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KeyFocusArea4:Safe,Liveable&Family‐FriendlyCommunity

KeyPerformanceIndicators(KPIs)Department



ProgressIndicator

Numberofinspectionscompletedforcommercial/industrial/multi‐familystructures Fire 4,366 4,328 4,830 4,320NumberofhourscompletedtoenhancecurrenttrainingprogramtoimprovealignmentwiththerequirementsoftheTexasCommissiononFireProtectionandISO Fire 25,308 36,000 36,309 36,000

Casesprocessed MuniCourt 39,560 41,139 35,215 37,000

NumberoffoodestablishmentsinspectedBuildingInspections 1,045 1,200 1,268 1,200

Percentageoffoodestablishmentswithan80orbetterrating


Numberofhealth(foodhandler)cardsissuedBuildingInspections 3,149 3,000 2,693 3,000

Numberofcodecomplianceorfollow‐upinspections

BuildingInspections 4,657 2,500 6,087 2,500

PercentageofnuisanceviolationsabatedCommunityImprovement * 90% 99% 90%

Percentageofminimumbuildingsstandardviolationsabated

CommunityImprovement * 85% 93% 85%

Community




Goal4.1Enhancepublicsafetyinthecommunity.

Goal4.2SeekcleanandhealthyneighborhoodsinDenton.

Goal4.3Providequality,diverse,andaccessibleneighborhoodservicesforthecommunity.

PercentageofzoningviolationsabatedCommunityImprovement * 85% 99% 85%

Numberofdangerousbuildingsrepairedordemolished

CommunityImprovement 46% 50 31 40

Percentageofgaswelldrillingandproductionsitesthatpassedsemi‐annualinspections GasWells 100% 95% 100% 95%Acresofparksmaintainedperfull‐timeequivalent Parks 52.4 52.4 52.4 52.4Totalattendanceatparkfacilitiesperfull‐timeequivalent Parks 17,805 17,320 18,736 17,320

Acresofparkper1,000population Parks 4.38 4.38 4.17 4.38Satisfactionratingof“good”or“excellent”forprogramming/numberofratingsreceived Parks 4.7/2,911 4.5/3,600 4.6/3,036 4.5/3,600Percentageofprogramsofferedthatmadeparticipationrequirements Parks 86% 94% 92% 94%

Totalprogramattendance Library * 40,000 50,940 40,000

Totalnumberoflibraryvisits Library 572,248 575,000 549,987 575,000Totalcirculation,includingcheckoutsandrenewalsofphysicalitems Library * 1,200,000 1,255,577 * 1,200,000NumberofEbranchvisits:webpage,website,mobileapp,andcataloghits Library * 618,500 905,422 * 800,000



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KeyFocusArea4:Safe,Liveable&Family‐FriendlyCommunity

KeyPerformanceIndicators(KPIs)Department



ProgressIndicator

TotalEbranchcirculation:databasehits,electroniccontentdownloads Library * 64,600 105,110 * 100,000KeyFocusArea5:Sustainable&EnvironmentalStewardship

Gallonsofsanitaryoverflow Wastewater * * * * <100,000

Percentageofalternativefuelusedfromtotalfuelconsumed

EnvironmentalServices * 57% 47% 75%

Numberofalternativefuelvehicles Fleet * * * * 65

DecreaseinmunicipalenergyusageannuallyEnvironmentalServices * * * * 5%

PercentageofNon‐SolarEnergyRebatefundingusedfrombaseamount

EnvironmentalServices * * * * 75%

PercentageofSolarEnergyRebatefundingusedfrombaseamount


PercentageofCityofDentonfacilitieswithrenewableenergyusage





Goal4.3Providequality,diverse,andaccessibleneighborhoodservicesforthecommunity.

Goal5.3Improveenergyefficiencyandconservation.

Goal5.2Improveairqualityandgreenhousegasmanagement.

Goal5.1ManageDenton'swaterresources.

AmountofNon‐uplandHabitatEnvironmentallySensitiveLandremovedfromprotectionthrough

EnvironmentalServices * * * * 0

AmountofUplandHabitatEnvironmentallySensitiveLandremovedfromprotectionthrough

EnvironmentalServices * * * * 0

PercentageofapprovedAlternativeDevelopmentPlansaddressingwaterqualityasacomponentof


NumberofBikeandPedestrianActionPlancomponentsinitiated Transportation * * * * 12TotalnumberofridersinDCTAtransitsystem(busandA‐Train) Transportation 2.7 3.1 2.1 2.4

Poundsofwastedisposedpercapita SolidWaste 1,996 1,852 2,204 1,852

Percentageofwastedivertedfromlandfill SolidWaste 37% 40% 28% * 40%

TotalcumulativeacresofcommunitygardensEnvironmentalServices * * * * >1.0


Goal5.7Encouragelocalfoodproduction

Goal5.4Managelanduseandpreserveopen/naturalspaces.

Goal5.5Providealternativemodesoftransportation.

Goal5.6Promotesustainablematerialsresourcemanagement.


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BudgetO

verview


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FY 2014-15 Budget Overview GENERAL FUND

RESERVE LEVEL

The City of Denton maintains a General Fund reserve balance for unanticipated expenditures, unforeseen revenue fluctuations, or other adverse circumstances. To ensure that resources are available for these types of issues, the City of Denton targets a fund balance equivalent to 20% of budgeted expenditures, which is commensurate with cities similar to our size. The fund balance level, however, may be reduced to the equivalent of 15% of budgeted expenditures in unusual financial circumstances. If such a situation occurs, the City will implement necessary corrective action within a five-year plan to restore the fund balance to the equivalent of 20% of budgeted expenditures.

The estimated ending reserve balance of $24,995,287 at the end of FY 2013-14 represents approximately 25.4% of estimated expenditures and is well above the targeted goal of 20%. For FY 2014-15, the forecast projects a decrease of fund balance of $661,545 due to one-time items. As such, recurring revenues and expenditures are balanced for FY 2014-15. The chart below provides a listing of the ending fund balances for the past two years, an estimated balance for the fiscal year ending September 30, 2014, and the projected balance for the fiscal year ending September 30, 2015. As detailed in the chart, the City has continued to maintain strong reserve balances over the past several years. Going forward, the City is forecasting to draw down reserves for expenditures over the next few years. While the financial forecast projects the fund balance level will decline, this should only be interpreted as a planning estimate based on information available at this time. City Management will continue to monitor our financial performance, and make appropriate expenditure and/or revenue adjustments as necessary to maintain the 20% fund balance level.

As of 9/30/12

As of 9/30/13

Estimated 9/30/14

Projected 9/30/15

Ending Balance

$25,836,079 $25,755,178 $24,995,287 $24,333,742

% of Total Expenditures

29.6% 27.7% 25.4% 23.7%

Target Goal % 20% 20% 20% 20%

REVENUES

The key General Fund revenue sources are discussed below. The chart below shows the source of our major revenues for FY 2014-15:

37%

28%

6%

14%

15%

Ad Valorem Tax Sales Tax Franchise Fees Transfers In Fees, Permits, Use of Reserves


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Property Tax

Approximately one-third of the total General Fund revenue is generated from ad valorem taxes. As shown below, the 2014 certified value increased by 11.72% or $817,953,334 from the 2013 certified value. Analysis of the increase shows there was approximately $187 million in new value added to the appraisal roll due to new growth and construction. Below is a chart with a detailed breakdown of certified values:

2013 Certified Assessed Value

2014 Certified Assessed Value

Increase (Decrease)

Percent Change

New Value

General Government $6,962,293,178 $7,761,202,411 $798,909,233 11.47% $184,716,168

Downtown TIRZ $16,931,096 $35,528,219 $18,597,123 109.84% $2,727,890

Westpark TIRZ $0 $446,978 $446,978 100% $0 Total $6,979,224,274 $7,797,177,608 $817,953,334 11.72% $187,444,058

The chart below provides a 10-year historical trend on property tax growth by percent.

In 2009, the City Council approved an increase in the over age 65 property tax exemption in $5,000 increments over a five-year period until a $50,000 exemption level is reached. In FY 2013-14, the exemption level reached $50,000 and continues into the next fiscal year.

The FY 2014-15 Budget does not include any adjustment to the total tax rate. The tax rate of $0.689750 per $100 of assessed valuation is above the effective tax rate of $0.639997. Of this amount, $0.481190 is provided for operations and maintenance, and $0.208560 is provided for debt service. The following chart provides a 10-year history of certified assessed values and tax rates.

9.47% 13.61%

11.91% 3.31%

0.58%

-1.60% 2.93%

4.75% 3.91%

11.72%

-2% 3% 8% 13%

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

10-Year History: Property Value Growth (Annual Percentage Changes)


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Certified Values and Tax Rate History

Fiscal Year Certified Assessed Value

Operations and Maintenance Tax

Rate

Debt Service Tax Rate

Total Tax Rate

2005-06 $ 4,789,376,811 $ 0.42928 $ 0.17887 $ 0.60815 2006-07 $ 5,441,228,909 $ 0.44765 $ 0.17887 $ 0.62652 2007-08 $ 6,089,499,775 $ 0.44765 $ 0.21887 $ 0.66652 2008-09 $ 6,291,359,112 $ 0.44765 $ 0.21887 $ 0.66652 2009-10 $ 6,327,909,022 $ 0.44765 $ 0.21887 $ 0.66652 2010-11 $ 6,230,117,958 $ 0.47088 $ 0.21887 $ 0.68975

2011-12 $ 6,412,375,004 $ 0.47088 $ 0.21887 $ 0.68975 2012-13* $ 6,716,711,368 $ 0.47088 $ 0.21887 $ 0.68975 2013-14* $ 6,979,224,274 $ 0.47480 $ 0.21495 $ 0.68975 2014-15* $ 7,797,177,608 $ 0.48119 $ 0.20856 $ 0.68975

*Certified Assessed Value includes $10,248,781 for FY 2012-13, $16,931,096 for FY 2013-14 and $35,975,197 for FY 2014-15 for the Downtown and Westpark TIRZ’s.

Sales Tax

The second largest revenue source in the General Fund is sales tax. The FY 2013-14 year-end estimate of $27,326,141 is at budget, which is 3% or $803,668 more than was received in FY 2012-13.

The FY 2014-15 Budget projects that sales tax will be $28,145,925 which is 3.0% above the FY 2013-14 estimated amount. The five-year financial forecast projects a 3% increase in sales tax receipts annually which includes collections related to the Rayzor Ranch and Golden Triangle Mall. The City has economic development agreements with Denton Crossing, Unicorn Lake, Golden Triangle Mall and Rayzor Ranch for sales tax rebates, which are shown as expenses in the Economic Development Department’s budget.

The following chart provides a 10-year history of sales tax collections:

*Sales Tax is an Estimated Amount.

Franchise Fees

Approximately 6% of the General Fund’s revenues are related to franchise fees. Typically assessed as a percentage of gross revenues, the purpose of the franchise fee is to provide compensation to the City in return for allowing utilities to access the City’s rights-of-way. The FY 2014-15 Budget includes $15,508,488 ($6,228,849 in the General Fund) in franchise fees from various utilities operating in the City, including city-owned utilities. The total estimated franchise fee contribution to the Street Improvement Fund in FY 2014-15

7.1% 3.7% 4.2% -4.7% 0.3% 8.8% 13.2% 2.4% 3.0% 3.0%

$0

$10

$20

$30

Sales Tax History by Fiscal Year (With Annual Percentage Change) (in millions)


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is $9,279,639, and this represents an additional $1,363,721 along with franchise fee revenue growth of $729,540. Due to strong property tax revenues, this budget transferred the total additional Franchise Fees of $2,093,261 to the Street Improvement Fund in order to improve street maintenance activities.

Since franchise fees are generally considered to be compensation for the use of the city-owned rights-of-way, the City is designating a portion of the franchise fees received in FY 2014-15 to the Street Improvement Fund, which was created in FY 2011-12. By doing so, this better establishes the linkage between the payment of franchise fees and the use of these funds on street maintenance activities. With this in mind, however, it is important to also note that the City is not required to spend franchise fees on street maintenance or any other specific activity. Rather, franchise fees are meant to be a General Fund resource, and as such, they may be spent on any activity deemed appropriate by the City Council. Additional details regarding the franchise fee allocation to street maintenance activities are contained in the Street Improvement Fund section of this document.

Other Major Revenues

The FY 20014-15 Budget also includes $243,201 of revenue enhancements. The largest revenue enhancement will come from a federally funded grant program that will reimburse City ambulance services for Medicaid and uninsured patients. The City anticipates to be reimbursed $150,000 in FY 2014-15 and potentially as much as $750,000 in subsequent years if the grant continues to be federally funded. The remaining revenue enhancements are from increased interest income, fee increases in Parks, Animal Services, Community Improvement and increased collections in Municipal Court and Police. Specific fee increases in Parks and Recreation include charging Contract Vendors for use of Public Parks, and increasing the fees for the Recreation Pass, Natatorium Lane Rental and the Athletic Tournament Fee as shown below:

Recreation Pass Fee from $5.00 to $10.00 Recreation Pass Fee – non-resident from $10.00 to $15.00 Natatorium Lane Rental Fee per hour from $5.00 to $10.00 Athletic Tournament Fee from $1,000 to $1,150 Lien administration fees from $80.00 to $160.00

EXPENDITURES

Over the past several fiscal years, various expenditure reductions were implemented, and the majority of these reductions will be maintained for FY 2014-15. One such measure is the managed vacancy program, which began in FY 2010-11. Under this plan, savings are achieved by establishing a target level of savings and monitoring vacancies to achieve this objective. As personnel turnover and attrition occur in the organization, vacant positions are evaluated to determine if they need to be filled or kept vacant according to the organization’s priority needs. This approach allows the City to respond to service demands while continuing to properly manage resources. The managed vacancy program is included again for the upcoming fiscal year, and the targeted savings is projected at approximately $1,000,000.

As a part of the budget process, General Fund departments were asked to provide recommendations on how they could reduce their operating expenditures and correspondently, identify how the reductions would impact programs or service levels. It was recognized that many reduction options were not desirable. As a result, various expenditure reductions and reallocations of $580,618 have been included in the FY 2014-15 Budget. Specific General Fund reductions and reallocations include transferring two FTE’s from Human Resources to the Risk Retention Fund, using the Tree Fund to purchase trees for City facilities, and charging employee salaries to the Park Land Dedication and Development Trust Funds when they work on projects associated with those funds. In addition, the Budget includes using a single billing rate to recoup the costs for Engineering Services instead of using separate rates for operating funds and capital projects. The following


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is a summary of the General Fund expenditure reductions and reallocations which are included in the FY 2014-15 Budget:

General Fund Expenditure Reductions and Reallocations Accounting Reduce Audit Expenditures $9,000 Building Inspections Eliminate Underutilized IVR System $29,463 Community Development / Social Services Eliminate Underutilized Computer $4,047

Community Improvement Reduce Outside Contract Services $15,105 Facilities Reduce Frequency of Janitorial Services $40,000 Gas Well Inspections Reduce Outside Contract Services $10,000 Human Resources Transfer Two FTE’s to Risk Retention Fund $176,987 Municipal Court Reduce 1 FTE to Part-Time $37,016 Parks Use Tree Fund to Purchase Trees for City Properties $15,000

Parks Charge Applicable Project Salaries to Park Land Dedication and Development Trust Funds $15,000

Parks Eliminate Low Attendance Programming $4,500 Public Communications Office Reduce Advertising Budget $18,900

Transportation Eliminate Membership for Tex-21 and Tarrant Regional Transportation Coalition $19,000

Reprographics Remove Copier from City Hall $3,000 Engineering Services Change to Single Billing Rate $100,000 Street Improvement Fund Pay Engineering Charges $50,000 Health Insurance Fund Pay Retiree Subsidy out of Health Insurance Fund $33,600

Total Expenditure Reductions and Reallocations $580,618

General Fund Expenditure Enhancements

By maintaining the reductions implemented in prior years and continuing the vacancy management program, enhanced programming is possible for FY 2014-15. In accordance with priorities established through the Strategic Plan, several General Fund expenditure enhancements are included. The FY 2014-15 Budget includes $1,797,416 ($1,718,468 net cost after applying associated revenues and cost offsets) in funding for program enhancements in the General Fund. Enhancements in other funds totaling $6,518,462 are also included and are detailed in each fund’s section in this document. The following chart illustrates the funding amounts and the percentage of total enhancements included by service category:

*Includes $260,000 for Economic Development Programs

0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0%

Transportation

Public Safety

Neighborhood Services

Administration & Community Services*

General Fund Enhancements By Service Category - $1,797,416

$592,496

$531,099

$423,400

$250,421

% of Total Enhancements Recommended


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For each respective service area identified in the Strategic Plan, a summary of the major funding enhancements included in FY 2014-15 are shown on the following pages. Additionally, the primary Key Focus Area (KFA) for each of these service areas is also identified.

ADMINISTRATIVE & COMMUNITY SERVICES ($592,496 in Total Enhancements)

KEY FOCUS AREA 1: ORGANIZATIONAL EXCELLENCE; KEY FOCUS AREA 2: PUBLIC INFRASTRUCTURE; KEY FOCUS AREA 3: ECONOMIC DEVELOPMENT

Economic Development

General Fund Support

Other Fund Support

Total Enhancement Funding

$260,000 $0 $260,000

Funding ($220,000) is included for the “Tech Denton” Economic Development Initiative which is a comprehensive program that will foster an environment to attract the technology industry to Denton, and promote the growth of new technology companies. In addition, funding ($40,000) is included to provide resources for an Open Counter Small Business Support System which will provide small businesses assistance in navigating the permitting process via a web-based service customized to the Denton Development Code.



Other Fund Support


$199,696 $0 $199,696

In Facilities Management, funding is included for a Licensed Facilities Trades Technician ($122,419) to be dedicated to City facility projects. Funding ($30,500) is included for the demolition of buildings that were purchased from the County, as well as funding ($46,777) for a condition survey of Airport Roads and City Parking Lots.



Other Fund Support


$70,800 $0 $70,800

Funding ($4,800) is included in Public Communications for archival of Social Media data, and funding ($6,000) is included for training of Cable TV personnel. In addition, funding ($60,000) is included for additional outside contract services related to a new Meet and Confer contract.

Human Resources


Other Fund Support


$62,000 $0 $62,000

Funding is included in the Human Resources Department for a Performance Management, Compensation, and Succession Planning Software that will provide administrative improvements as well as provide more

$1,251,480


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efficient and effective tools for supervisors to manage employee performance. While the funding is anticipated to be used for software, the exact use will be recommended by the Leadership Excellence & Enhancement Program (LEEP) class.

NEIGHBORHOOD SERVICES ($531,099 in Total Enhancements)

KEY FOCUS AREA 3: ECONOMIC DEVELOPMENT; KEY FOCUS AREA 4: SAFE, LIVEABLE, & FAMILY-FRIENDLY COMMUNITY

Building Inspections


Other Fund Support


$254,026 $0 $254,026

Two Building Inspectors and one Permit Technician are included to handle the growth in workload due to continued strong development and construction growth in Denton.

Community Improvement


Other Fund Support


$125,000 $0 $125,000

Funding for a pilot Right Of Way maintenance program recommended by the Leadership Excellence & Enhancement Program (LEEP) class is included.

Planning


Other Fund Support


$102,073 $0 $102,073

Funding ($32,000) was added for refurbishment of City Hall West to create a Development Center that is a “one stop shop” for applicants. Additional funding ($70,073) is included for required legal advertisement expenses associated with the 2015 Annexation process.

Library


Other Fund Support


$50,000 $0 $50,000

Funding is included for the replacement of two automated checkout and return stations. The current equipment is over 7 years old and requires frequent service calls. The remaining existing equipment is expected to be replaced in the following fiscal year.


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PUBLIC SAFETY ($423,400 in Total Enhancements)

KEY FOCUS AREA 4: SAFE, LIVEABLE, & FAMILY-FRIENDLY COMMUNITY

Police


Other Fund Support


$357,224 $0 $357,224

Three new patrol officers are funded in the Police Department to enhance police patrols and response times in the community. These new positions will allow for the creation of an additional power shift to increase officer availability to respond to Priority 1 calls.

Fire


Other Fund Support


$34,791 $0 $34,791

Funding is included to increase a part time Administrative Assistant to full time. This will bring administrative staffing from 4.5 FTE’s to 5 FTE’s to support the Fire Department with 162 employees and a budget of $24 million.

Municipal Court


Other Fund Support


$31,385 $0 $31,385

Funding is included to purchase five Electronic Ticket Writers and assign them to the Texas Woman’s University Police Department. This will provide an automated ticket writing process and an electronic import of citations as opposed to the current manual data entry.

TRANSPORTATION ($250,421 in Total Enhancements)

KEY FOCUS AREA 2: PUBLIC INFRASTRUCTURE

Traffic


Other Fund Support


$160,760 $0 $160,760 In Traffic Operations, funding for LED light replacements ($50,000), a traffic count study ($60,760), and traffic signal battery backups ($50,000) is included.


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Transportation


Other Fund Support


$89,661 $0 $89,661 Funding is included for a Bicycle and Pedestrian Coordinator position ($89,661) to implement facilities and programs that increase the number of residents engaging in active transportation.

Other Expenditure Items

In addition to the increased funding included for FY 2014-15, several items are to be funded in FY 2013-14 from existing appropriations. In the Fire Department, funding to purchase and install video conferencing equipment in the fire stations ($70,000), receive advanced training on department software ($15,795), and purchase personal protection equipment that is due for replacement ($63,200) is authorized.

In Traffic Control, funding is authorized for the purchase of a Paint Striping Machine ($9,021).

In summary, General Fund support in the amount of $158,016 is authorized in FY 2013-14 for the purposes mentioned above.

Compensation

For FY 2014-15, an average 3% merit increase for non-civil service employees is included and pay adjustments are included for civil service employees based on the meet and confer agreement. To address changing labor market conditions, the five-year financial forecast also includes an average 3% merit increase for employees in each year of the financial plan.

Compensation for positions in the City is organized by pay (market) bands. The pay bands identify a minimum, a midpoint, and a maximum pay for each position classification in the City. The midpoint represents an estimate of the average wage for an equivalent position in the marketplace. Due to a number of factors, a number of employees within the City continue to receive compensation below the marketplace average. As a result, employees will be considered for an equity adjustment if their pay is below the midpoint and they are performing at a satisfactory level. The Budget also includes normally scheduled step increases for civil service public safety personnel.

The following charts are summaries of compensation increases for employees over the past four years:

Compensation Increase History

Fiscal Year Compensation Equivalent (Non Civil Service) 2011-12 2% Average Merit Based Increase

2012-13 3% Average Merit Based Increase and Equity Pay Adjustments for affected employees




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Civil Service Compensation Increases History

Fiscal Year Compensation Equivalent

2011-12 2% Increase. Eligible step pay increases for both Police and Fire civil service positions were included.

2012-13 3% Increase. Eligible step pay increases for both Police and Fire civil service positions also included.

2013-14 Increases based on Meet & Confer Agreements.

Eligible step pay increases for both Police and Fire civil service positions also included.

2014-15 Increases based on Meet & Confer Agreements.

Eligible step pay increases for both Police and Fire civil service positions also included.

Through deliberations, City Management and Police and Fire employee associations agreed to meet and confer agreements that include provisions for compensation. Both agreements apply to civil service employees only and include a similar pay philosophy. The goal of each compensation plan is to achieve a pay structure that is equal to the market survey averages plus 5% in each rank compared to twelve Metroplex police and fire agencies. As part of each agreement, the increases for Police and Fire civil service employees may be limited to an amount equal to the average compensation increases budgeted for civilian employees. After reviewing appropriate compensation market data and the availability of financial resources, and in consideration of the above mentioned policy, increases in compensation for civil service employees will be based on the percentage needed to keep each position at 5% above the survey market average in FY 2014-15. In some cases, this will result in various ranks receiving different increases. The budget also includes normally scheduled STEP increases for civil service public safety personnel.

Other Agency Contributions

Other agency contributions represent allocations for the City of Denton to outside organizations for specific agreed upon purposes. The Human Services Committee received requests totaling $506,365 for FY 2014-15. The Human Services Committee recommended total funding of $347,319 which is a 9.6% increase from the FY 2013-14 funding level. This funding is split between support from the Community Development Block Grant (CDBG) of $127,319 and $220,000 from the General Fund. The General Fund’s FY 2014-15 contribution is $30,119 more than in FY 2013-14. The total support provided in the General Fund (compared to 2010 census population of 113,383) is approximately $1.94 per capita compared to $1.67 per capita in the FY 2013-14 Budget. In future years, City Management intends to increase the per capita funding level by an incremental amount each year.

Grants

The City benefits from a variety of federal, state and local grants. In addition, the City routinely provides matching funds for various programs. A complete list of grants is provided in the Budget in the miscellaneous funds section of the document. The total grant budget for FY 2014-15 is $3,975,555.

Capital Improvement Program

The Capital Improvement Program (CIP) represents the City's five-year plan for infrastructure and equipment funding. The CIP is reviewed each year to reflect changing priorities, as well as to monitor the impact of capital projects on operating budgets and for project scheduling and coordination. The Strategic Plan provides the framework for identifying capital requirements, specifically Key Focus Area 2, Public Infrastructure. The General Government CIP includes non-utility projects such as streets, parks, and other general government facilities that are typically funded through general obligation bonds or certificates of


60

obligation. Approximately every five years, the City has appointed a citizen bond committee to make recommendations to Denton residents on capital improvement needs.

The City formed a 51 member citizen’s bond advisory committee that convened for several months to develop a six year Capital Improvement Program. The committee presented their proposed $98.175 million Capital Improvement Plan to City Council. In August, City Council held a public hearing on the Capital program and voted to call for an election to be held in November 2014. The Budget includes $19 million of General Obligation bonds to be issued in FY 2014-15 if approved by voters.

The General Government CIP includes the issuance of $4.4 million in General Obligation Bonds in FY 2014-15 which represents the third year of street projects approved by voters in November 2012. In addition, the General Government CIP includes the issuance of $8.1 million in Certificates of Obligation for the following projects: $700,000 for building and land acquisition and improvements; $800,000 for reconstruction of Fire Station #2; $1.6 million for Civic Center Pool Improvements; $2.9 million for vehicle replacements; $1.5 million for maintenance of city facilities; and $600,000 for a cold mixer (soil stabilizer for Streets to be paid for by the Street Improvement fund).

The following capital projects will be revenue funded in FY 2014-15. The Airport will acquire additional land for $2 million; the Street Improvement fund and the Fleet Management fund will purchase new equipment for $575,715, and $183,830 respectively.

Capital projects that impacted the FY 2014-2015 operating budget include the new Animal Care & Adoption Center, as well as increased square footage added to Fire Station #2 and at the Joint Training Center. In the Facilities budget, building maintenance was increased by $121,238, janitorial Services was increased by $32,146 and building utility costs were increased by $15,000.

The Utility CIP includes projects for the City’s enterprise funds, such as Electric, Water, Wastewater and Drainage that are funded from non-tax revenue. The Utility CIP is designed to make sufficient investments in infrastructure in order to provide reliable service to customers. The CIP for Solid Waste is also included and reflects the anticipated level of projects to be funded from certificates of obligation. The Public Utilities Board (PUB) developed a recommendation of the Utility CIP that was approved by the City Council.

UTILITY FUNDS

RESERVE LEVELS

The Utility Departments and the Public Utilities Board have developed financial strategies and objectives to maintaining financial stability and resiliency. One objective is to achieve and maintain reserve balances that provide adequate working capital and rate reserve levels. These reserve targets are based in large part on the Government Finance Officers Association (GFOA) best practices for enterprise funds. In general, “Reserves” are divided into two components: Working Capital and Rate Reserves. Working Capital provides a minimum unrestricted fund balance to provide the liquidity needed to allow regular management of payables and payment cycles. The working capital target for each utility is 30 days (8%) of average budgeted expenditures.

The rate reserve funds provide a means of managing expense and demand volatility, ensure that funding is available for emergencies such as equipment or infrastructure failure, and serve to improve overall resiliency. The working capital and rate reserve targets are as follows (presented as a percentage of expenses):


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Electric Water Wastewater Solid Waste Working Capital 8.0% 8.0% 8.0% 8.0% Rate Reserves 8.0-12.0% 17.0-25.0% 12.0-16.0% 4.0% Total 16.0-20.0% 25.0-33.0% 20.0-24.0% 12.0% Equivalent Days of Operating Expenses (60-75 days) (90-120 days) (75-90 days) (45 days)

In addition to the above amounts, the Water and Wastewater Funds maintain separate impact fee and development plan line reserves. The Wastewater Fund also maintains a separate drainage reserve to be used for repairs of the drainage system in the event of major unforeseen circumstances. The Solid Waste Fund maintains a separate reserve for Landfill Closure/Post-closure purposes.

The operating budgets, capital improvement plans and rate increases projected in the utilities five-year financial plans have been developed to support these targeted reserve fund balances and are addressed below.

Over the past few years, credit card processing costs have increased dramatically for utility customers. In FY 2011-12, these costs were approximately $344,000 and they are forecasted to increase to $568,000 in FY 2013-14. The majority of these costs (58%) are related to commercial card transactions, but these accounts represent just 8% of all activity. As a result, the budget includes a fee equivalent to 2.7% of the transaction to all commercial credit cards. Residential customers will not pay any transaction fee. This fee change is expected to save the utility funds approximately $350,000 in FY 2014-15.

AGING INFRASTRUCTURE

As in the prior year the Utilities will continue their financial strategy of replacing an increasing percentage of existing assets with current revenue instead of debt. The issuance of debt will be generally reserved for the addition of new assets. This strategy will reduce the reliance on debt issuance and maintain adequate debt coverage ratios for the Electric, Water and Wastewater utilities.

The projected operating budgets, capital improvement plans and rates contained in the five-year financial plan contemplate a phased approach to revenue funded asset replacements and maintain debt coverage ratios at bond covenant levels.

ELECTRIC FUND

The FY 2014-15 Electric Budget includes $166,152,333 in revenues and $167,044,830 in expenditures. The Electric Budget will use $892,497 in reserves to balance the budget. This planned use of reserves is primarily related to scheduled expenses associated with the Texas Municipal Power Agency (TMPA) contract.

Rates

The FY 2014-15 Denton Municipal Electric (DME) Budget includes a base rate adjustment and the addition of a Transmission Cost Recovery Factor (TCRF) for a 5.5% overall revenue increase. The Energy Cost Adjustment (ECA) rate will be adjusted as necessary based on changes in energy costs. For FY 2014-15, the ECA rate is budgeted as 4.2 (4.2 actual) cents/kWh.


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Personnel Changes

The FY 2014-15 DME Budget includes an increase of 10.0 new FTE’s, of which 5.0 FTE’s are related to the enhanced CIP program, 1.0 FTE in the Energy Management Division, and 4 FTE’s for general operations.

1.0 FTE in Operations for power line support. 3.0 FTE’s in System Operations for system operators. 5.0 FTE’s related to the CIP Program:

o 1.0 FTE in Distribution – Lineman IV. o 3.0 FTE’s in Engineering – 2 Engineering Vs and 1 Engineering Technician IV. o 1.0 FTE in Substations – Relay Technician.

1.0 FTE in Energy Management – Energy Data Analyst.

Return on Investment (ROI) and Franchise Fee

The DME Budget includes a 3.5% ROI payment and a 5.0% franchise fee payment to the General Fund. The ROI and franchise fee payments are calculated using an estimated annual average ECA of 3.00 cents/kWh, which is the cap for both payments set by the City Council.

Major CIP Projects

The Electric Fund CIP budget includes funding for the following major capital projects in FY 2014-15:

Transmission Substations: $ 34.8 million Transmission Lines: $ 23.7 million Feeder Extensions and Improvements: $ 16.2 million Distribution Substations: $ 15.7 million New Residential and Commercial Service: $ 4.4 million

Including the improvements discussed above, the FY 2015-19 five-year capital improvement program is $386 million, approximately $20 million more than the prior five-year plan approved in FY 2013-14. The enhanced program is necessary to improve the reliability of the electric system, meet the expected growth in demand for electric service, replace aging infrastructure, and comply with new regulatory requirements.

WATER FUND

The FY 2014-15 Water Fund Budget includes revenues of $45,765,260 and expenditures of $46,202,271. For FY 2014-15, reserves in the amount of $437,011 will be used to balance the budget. The table below illustrates budgeted water sales for FY 2013-14 and projected sales for FY 2014-15.

Treated Water Sales by Customer Type (In Billions of Gallons) FY 2013-14 FY 2014-15 Difference Retail Customers 6.180 6.250 0.070 Wholesale Customers 0.108 0.094 (0.014) Total 6.288 6.344 0.056


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Rates

A 3% revenue increase for retail water customers is included and the actual rates will be based on cost of service adjustments. The five-year financial forecast includes future rate increases to support the replacement of aging infrastructure, maintenance and reserve fund goals. Wholesale rates will be updated per their respective agreements.

Personnel Changes

The Water Department budget includes 4.5 new FTE’s.

1.0 FTE for a Maintenance Tech III in Water Production. 1.0 FTE for a Natural Resource Coordinator in Utility Administration. 1.0 FTE for a Utility Line Locator Water Distribution. 1.0 FTE for a Billing Specialist I in Utility Customer Service. 0.5 FTE for a Customer Service Representative in Utility Customer Service.

Major CIP Projects

The Water Fund CIP budget includes funding for the following major capital projects in FY 2014-15:

Transmission Lines: $ 8.3 million State Highway Relocations: $ 7.7 million Replacement Lines: $ 3.5 million Field Services Replacements: $ 1.5 million Plant Improvements $ 1.4 million

Consistent with the financial strategies discussed earlier regarding the City’s aging infrastructure replacement plans, a portion (approximately 34.1%) of the CIP for FY 2014-15 is to be funded with revenue instead of debt. The FY 2014-15 revenue funded projects total approximately $8.9 million. The CIP also includes funding of approximately $3.0 million over five years to address the zebra mussel infestation in Lake Ray Roberts and Lake Lewisville intake and raw water pumping facilities.

WASTEWATER FUND

The FY 2014-15 Wastewater Budget includes revenues of $30,746,400 and expenditures of $30,925,904. For FY 2014-15, reserves in the amount of $179,504 will be used to balance the budget. Below is a table illustrating budgeted wastewater billed volumes in FY 2013-14 and projections for FY 2014-15.

Wastewater Billed Volumes (In Billions of Gallons) FY 2013-14 FY 2014-15 Difference Retail 3.935 3.766 (0.169) Effluent 0.040 0.065 0.025 Wholesale 0.205 0.211 0.006 Total 4.180 4.042 (0.138)


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Rates

A 6% revenue increase is included for retail wastewater customers and the actual rates will be based on cost of service adjustments. The Five-Year Financial Forecast includes future rate increases to support the replacement of aging infrastructure, maintenance and reserve fund goals.

Personnel Changes

The Wastewater Department budget includes 2.0 new FTE’s. 1.0 FTE for a Water Utility Electrician II in Water Reclamation. 1.0 FTE for a Field Service Worker III in Drainage.

Major CIP Projects

The Wastewater Fund CIP budget includes funding for the following major capital projects in FY 2014-15:

Collection System Upgrade: $ 6.8 million Plant Improvements $ 6.1 million State Highway Relocations: $ 3.6 million Field Services Replacements: $ 2.5 million

Consistent with the financial strategies discussed earlier regarding the City’s aging infrastructure replacement plans, a portion (approximately 28.2%) of CIP for FY 2014-15 is to be funded with revenue instead of debt. The FY 2014-15 revenue funded projects total approximately $6.1 million.

SOLID WASTE FUND

The FY 2014-15 Solid Waste Budget includes $27,680,713 in revenues and expenditures of $27,802,592. For FY 2014-15, reserves in the amount of $121,879 will be used to balance the budget. The chart below illustrates Solid Waste production.

Solid Waste Production (In Tons) FY 2013-14 FY 2014-15 Difference Gross Tons of Waste 262,489 273,850 11,361 Recycled Tons 76,814 78,568 1,754 Total Landfill Tonnage 185,675 195,282 9,607

Rates and Fees

The following monthly fee increases are included in the Solid Waste schedules:

Additionally, commercial rate increases will generate approximately 3.2% in additional revenue in FY 2014-15. Specific rate increases will vary based on the size of container and frequency of service.

Rate Increase FY 2013-14 FY 2014-15 Variance Residential Refuse (Standard Cart) $26.00 $26.75 $0.75

Residential Refuse (Large Cart) $30.90 $32.00 $1.10

Residential Refuse (Small Cart) $25.00 $26.00 $1.00

Landfill $43.50 $44.00 $0.50


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Personnel Changes

Three additional personnel are included for FY 2014-15: 2 FTE’s for Field Service Workers in Building Materials Recovery operation. 1 FTE for an Intern in Recycling.

Major CIP Projects

The Solid Waste Fund CIP budget includes funding for the following major capital projects in FY 2014-15:

Equipment: $3.8 million Vehicle additions/replacements: $2.4 million Site Operations: $1.7 million Disposal/Landfill: $1.7 million

Utility Rate Change Summary

The following is a chart which depicts the monthly financial impact to an average residential customer:

FY 2013-14 FY 2014-15 Increase % Change Electric 1

(1,242 kWh/month) $126.90 $134.62 $7.72 6.1%

Water (9,200 gallons/month)

$47.49 $48.81 $1.32 2.8%

Wastewater (6,000 gallons/month)

$32.25 $34.05 $1.80 5.6%

SW – Standard Cart (standard sized cart)

$26.00 $26.75 $0.75 2.9%

Total $232.64 $244.23 $11.59 5.0%

1 FY 2014-15 and FY 2013-14 includes an Energy Cost Adjustment (ECA) rate of $0.042.

The rate increases are as follows for FY 2014-15: DME includes a base rate adjustment and the addition of a Transmission Cost Recovery Factor (TCRF) for a 5.5% overall revenue increase, Water includes a 3% overall revenue increase, Wastewater includes a 6% overall revenue increase and Solid Waste includes a 2.9% increase for a standard cart. Since there are a variety of rate structures for each utility, the average rates shown above may differ slightly from the overall revenue increase which is expected.

Miscellaneous and Internal Service Funds

AIRPORT FUND

The Airport Fund was established in FY 2010-11 as a self-sustaining enterprise. The fund is comprised of both operating expenses for the Airport and Airport Gas Well revenues. Expenditures for the Airport Fund include continuation of $250,000 in funding for the fourth year of various road improvement projects, $300,000 for capital improvements and $2 million for land acquisition.

TECHNOLOGY SERVICES FUND

The Technology Services Fund reflects the costs for providing technology support services to the various City departments. This internal service fund historically has been comprised of seven separate functional areas, including administration, telecommunications, geographic information systems, application development, user support, public safety support, and regulatory compliance. Due to increasingly complex information


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technology requirements for DME, a new functional area, DME Technology Services, has been created. The FY 2014-15 Budget includes funding for 5 new FTE’s for the new division and the reallocation of one FTE from regulatory compliance to the new division.

MATERIALS MANAGEMENT FUND

The Materials Management Fund is comprised of purchasing and warehouse operations. Materials Management is an internal service fund responsible for procuring goods and services for City departments, which is regulated by local, state and federal law. The department is also responsible for the warehousing of materials and supplies necessary for City departments to serve the community.

FLEET MANAGEMENT FUND

The Fleet Management Fund reflects the costs for providing vehicle maintenance and equipment-related support services to City departments. This internal service fund is comprised of four functional areas, including vehicle maintenance, fuel purchasing, vehicle parts contract and motor pool administration. The FY 2014-15 Budget includes the purchase of a forklift and portable equipment lifts.

RISK RETENTION FUND

The Risk Retention Fund is established to record the activities of providing insurance coverage and self-funded activities for City operations including vehicle, property, general liability and workers compensation claims. The FY 2014-15 Budget includes funding for two FTE’s previously budgeted in the General Fund (Human Resources department.)

HEALTH INSURANCE FUND

When the City switched to a self-funded health insurance plan in 2008, long-term savings were projected for the Health Insurance Fund. While the self-funded program has provided considerable savings as expected (an estimated $5.5 million through 2012), the rising cost of health care continues to be a concern. In an effort to address those rising costs, the City opened the Employee Health Center (clinic) in December 2011. The clinic provides primary care benefits at no cost to our employees, retirees, and dependents that are covered under the City’s self-funded program. During the first year of operation in 2012, there were approximately 5,553 patient appointments. In 2013, there were 6,127 patient appointments. In 2012, 846 employees completed a Health Risk Assessment (HRA) at the clinic and in 2013, 864 employees completed the HRA. The HRA includes a comprehensive blood draw and a 40 minute follow-up appointment with the clinic physician. Based on the data so far in FY 2013-14, health care costs appear to have stabilized and total costs are approximately 4% lower than this time last fiscal year. For FY 2014-15, the budget includes a 2% increase in the City contribution to the Health Insurance Fund, as well as an increase for employee contributions.

ENGINEERING SERVICES FUND

The Engineering Services Fund was created in FY 2013-14. The engineering functions that were previously budgeted in the Water Fund, Wastewater Fund and General Fund were reorganized and consolidated into this new fund. This fund combines capital engineering, development review engineering, contract engineering, public works inspections and real estate functions under one umbrella. The department does not include engineering functions for DME. The FY 2014-15 Engineering Services budget includes revenues of $4,658,066 and expenditures of $4,636,101. Two new FTE’s are included for FY 2014-15. One FTE for an


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Engineering Tech III in Public Works Inspections and one FTE for GIS Interns in Real Estate are included in the budget.

STREET IMPROVEMENT FUND

The Street Improvement Fund was established in FY 2011-12. The purpose of the fund is to provide a dedicated mechanism to account for street maintenance and improvement activities. The Street Improvement Fund receives revenue from a portion of franchise fees previously accounted for in the General Fund. Fees associated with street cuts are also recorded in the Street Improvement Fund. Interest cost savings associated with issuing Certificates of Obligation in lieu of Revenue Bonds are also transferred to the Street Improvement Fund from the utility funds. Beginning in 2010, the City changed the manner by which the utilities issue debt to fund capital improvements by selling General Obligation Bonds instead of Revenue Bonds. Using the AA credit rating of the General Obligation Bonds, rather than the AA- credit rating of the Revenue Bonds, the City was able to lower the interest costs to the Utility funds. As such, this budget transfers $541,387 in interest cost savings from the utility funds to the Street Improvement Fund in FY 2014-15. For FY 2014-15, revenues are budgeted to be $10,181,026 and expenditures of $10,181,026. Two new FTE’s are included for FY 2014-15, Field Service Worker II’s. The total operating funding for street maintenance has increased from $4.36 million in FY 2008-09 to $10.18 million for FY 2014-15.

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. The FY 2014-15 Budget includes funding for fitness equipment at various recreation centers and improvements to the Goldfield Tennis Center.

TOURIST AND CONVENTION FUND

The Tourist and Convention Fund records the receipt and distribution of the City’s 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. The Committee has recommended allocations for FY 2014-15 based on the most recent hotel occupancy tax forecast. The recommendation for funding is included in the Budget.

A joint partnership with the University of North Texas and a private developer to build and operate a convention center is also under consideration. To provide financial capacity for expenses associated with this project, $100,000 is budgeted as a reserve for debt service and $172,575 for convention center marketing efforts by the Convention and Visitors Bureau.

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. The FY 2014-15 Budget includes $148,500 which will be used to fund specialized forensic laboratory testing of evidence and other outside contract services.


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POLICE ACADEMY FUND

The Police Academy Fund is a newly budgeted fund comprised of revenues associated with training non-Denton Officers and staff at the new Public Safety Training Facility. The FY 2014-15 Budget includes $45,000 which will be used to fund nationally known, professional law enforcement trainers and pay fees for the quarterly use of a professional driving track.

TRAFFIC SAFETY FUND

The Traffic Safety Fund is comprised of revenues and expenditures associated with the red light enforcement cameras. The City operated red light enforcement cameras at various intersections across the City. The fine revenue derived from violations has been earmarked for solar school flashers and equipment related to traffic enforcement and accident investigations. The FY 2014-15 Budget includes adding a new 0.5 FTE Temporary Seasonal employee for the administration of the red light camera program.

DOWNTOWN REINVESTMENT FUND

The Downtown Reinvestment Fund is used to account for “micro-grants” provided to businesses located in the downtown area. The Budget includes $100,000 from the City’s Mixed Beverage Taxes in FY 2014-15.

SPECIAL REVENUE FUNDS

The Tree Mitigation Fund is used to purchase, plant, and maintain trees on public property. While no exact cost information is available at this time, a citizens committee is exploring potential expenses. Accordingly, $50,000 is programmed for contingency purposes and tree plantings by the City’s Parks and Recreation Department.

The Public Education Government (PEG) Fund provides for the acquisition of production equipment, capital and other lawful PEG purposes. PEG fees are remitted to the City on a quarterly basis. Resources are programmed to support four public education government channels operated by the University of North Texas, Texas Woman’s University, Denton Independent School District and Public Access.

The McKenna Trust Fund is used to account for interest received from the George McKenna Trust, which was established in 1958 and currently is managed by JP Morgan Chase Bank. One half of the net income from this trust is distributed to Cook Children’s Hospital in Fort Worth and one half of the net income is distributed to the City of Denton for use only in maintaining, developing, preserving, and improving the George McKenna Park in the City.

Periodically the City receives donations from the community for special purposes. The Miscellaneous Special Revenue Funds consists of separate donation collections for the Police Department, Fire Department, Animal Control and the Library. Revenue and expenses for these funds will be represented individually for budgeting purposes.

The Parks Land Dedication and Development Trust Funds are funds received from developers which provide for neighborhood parks and projects within ½ to 1 mile radius of the development or platting. Because of the specific use of these funds, projects planned for next fiscal year are concentrated in neighborhood park areas in the community. The Park Land Dedication funds will be used for the acquisition of prospective neighborhood park property near the Downtown area. The Park Development Trust funds include improvements to existing neighborhood parks and trails at North Pointe Park and McKamy Evers Park. Both funds will be used to cover labor expenses of employees who are working on Trust fund projects.


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GAS WELL FUNDS

The City has two gas well funds: Parks Gas Well Fund and Airport Gas Well Fund. The City currently has several producing gas wells located on City owned property and throughout the community. Because gas well revenue is considered a short-term resource, the expenditures programmed from these funds for FY 2014-15 will be used to fund one-time needs. The Parks Gas Well Fund budget includes $200,000 for expenses related to the Vela Soccer Complex. As mentioned previously, the Airport Gas Well Fund is reported as part of the Airport Fund which was established in FY 2010-11.

DOWNTOWN TAX INCREMENT REINVESTMENT ZONE FUND

The Downtown Tax Increment Reinvestment Zone Fund (TIRZ #1) was a newly created fund in FY 2011-12 through Ordinance No. 2010-316, which was adopted on December 7, 2010. The fund accounts for the tax revenues that are collected above the FY 2010-11 levels in the downtown area. The base value for TIRZ #1 is $79,356,854, and the certified value for FY 2014-15 is $114,885,073, which represents an incremental value of $35,528,219. For FY 2014-15, revenues of $245,056 are included. No expenditures have been identified by the TIRZ #1 Board at this time.

WESTPARK TAX INCREMENT REINVESTMENT ZONE FUND

The Westpark Tax Increment Reinvestment Zone Fund (TIRZ #2) was created through Ordinance No. 2012-366, which was adopted on December 18, 2012. The fund accounts for the tax revenues that are collected above the FY 2012-13 levels. The base value for TIRZ #2 is $119,458. Per the ordinance, 40% of the tax increment produced shall be paid into the fund for the reinvestment zone. The 2014 certified value is $566,436 which represents an incremental value of $446,978. For FY 2014-15, revenues of $3,083 are included. No expenditures have been identified for the TIRZ #2 at this time.


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Financial Su

mmary


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BUDGET RESOURCE & EXPENDITURE SUMMARY

2014-15

2012-13 2013-14 2013-14 2014-15

RESOURCES ACTUAL BUDGET ESTIMATE ADOPTED

General Fund 92,958,765 99,275,260$ 98,275,260$ 102,846,640$

General Debt Service Fund 40,591,365 44,277,495 44,269,862 52,579,539

Electric Fund 152,061,374 174,966,124 174,966,124 167,044,830

Water Fund 42,991,052 42,905,805 42,643,426 46,202,271

Wastewater Fund 27,263,206 30,327,234 29,162,591 30,925,904

Solid Waste Fund 25,009,653 26,623,590 26,226,754 27,802,592

Airport Fund 2,385,504 2,779,363 2,594,955 4,567,377

Technology Services Fund 8,760,469 9,006,772 8,946,772 11,320,223

Materials Management Fund 6,385,451 9,927,952 8,484,981 9,164,317

Fleet Management Fund 10,188,188 13,776,595 10,487,351 12,701,893

Risk Retention Fund 2,642,182 3,020,448 2,953,079 3,210,614

Health Insurance Fund 20,346,611 25,355,219 22,405,208 27,490,268

Engineering Services Fund - 4,223,144 3,993,631 4,658,066

Street Improvement Fund 7,108,410 8,379,203 8,350,238 10,181,026

Miscellaneous Funds(1)6,719,926 10,318,076 9,510,448 8,409,679

TOTAL OPERATING RESOURCES 445,412,156 505,162,280$ 493,270,680$ 519,105,239$

Grant Program 6,296,010 4,766,074 4,766,074 3,975,555

Capital Improvements Program (2)85,027,636 326,007,313 90,851,279 385,296,443

TOTAL RESOURCES 536,735,802 835,935,667$ 588,888,033$ 908,377,237$

2012-13 2013-14 2013-14 2014-15

EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTED

General Fund 92,958,765 99,275,260$ 98,275,260$ 102,846,640$

General Debt Service Fund 39,842,996 44,277,495 44,236,176 52,579,539

Electric Fund 152,061,374 174,966,124 174,966,124 167,044,830

Water Fund 40,549,198 42,905,805 42,207,368 46,202,271

Wastewater Fund 26,845,554 30,327,234 29,162,591 30,925,904

Solid Waste Fund 24,349,988 26,623,590 26,218,706 27,802,592

Airport Fund 2,385,504 2,779,363 2,594,955 4,567,377

Technology Services Fund 8,657,419 9,006,772 8,946,772 11,320,223

Materials Management Fund 6,385,451 9,927,952 8,484,981 9,164,317

Fleet Management Fund 10,161,060 13,725,975 10,486,151 12,649,694

Risk Retention Fund 2,567,286 3,020,448 2,943,968 3,210,614

Health Insurance Fund 19,608,362 25,355,219 21,440,563 27,490,268

Engineering Services Fund - 4,067,969 3,592,611 4,636,101

Street Improvement Fund 6,770,168 8,379,203 8,350,238 10,181,026

Miscellaneous Funds(1)5,433,388 10,049,064 8,111,057 7,990,640

TOTAL OPERATING EXPENDITURES 438,576,513 504,687,473$ 490,017,521$ 518,612,036$

Grant Program 3,305,763 4,766,074 4,766,074 3,975,555

Capital Improvements Program (2)85,027,636 326,007,313 90,851,279 385,296,443

TOTAL EXPENDITURES 526,909,912 835,460,860$ 585,634,874$ 907,884,034$

(2)FY 2014-15 Budget includes approximately $77 million in unspent Regional Toll Revenue (RTR) funds received for the

Mayhill Road and Bonnie Brae Street expansion projects (total received was approximately $91 million).

(1)Miscellaneous Funds include the Recreation Fund, Tourist & Convention Fund, Police Confiscation Fund, Traffic Safety Fund,

Parks Gas Well Fund, Tree Mitigation Fund, Public Education Government Fund, McKenna Trust Fund, Downtown Tax

Increment Reinvestment Zone Fund, Westpark Tax Increment Reinvestment Zone Fund, Miscellaneous Special Revenue Funds,

Park Land Dedication Trust Fund, Park Development Trust Fund, Police Academy Fund, and Downtown Reinvestment Fund.


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General Special Revenue General Debt Internal Service Enterprise Total

Fund Funds Service Fund Funds Funds All Funds

2014-15 2014-15 2014-15 2014-15 2014-15 2014-15

Adopted Adopted Adopted Adopted Adopted Adopted

24,995,287$ 9,665,412$ 4,606,493$ 14,162,610$ 91,196,482$ 144,626,284$

REVENUES

Ad Valorem Taxes 37,991,184$ 248,139$ 16,187,108$ -$ -$ 54,426,431$

Sales Tax 28,145,925 - - - - 28,145,925

Franchise Agreements 6,228,849 9,279,639 - - - 15,508,488

Other Taxes 412,748 1,891,637 - - - 2,304,385

Service Fees 6,325,337 2,864,602 - - - 9,189,939

Fines and Fees 4,558,188 1,825,000 - - - 6,383,188

Licenses and Permits 2,308,943 50,000 - - - 2,358,943

Return on Investment 6,976,466 - - - - 6,976,466

Utilities Operating - - - - 265,343,367 265,343,367

Miscellaneous 1,486,372 622,800 36,392,431 28,894,718 - 67,396,321

Subtotal Revenues 94,434,012$ 16,781,817$ 52,579,539$ 28,894,718$ 265,343,367$ 458,033,453$

Transfers from other funds 7,751,083$ 541,387$ -$ 34,858,726$ 7,160,738$ 50,311,934$

TOTAL REVENUES 102,185,095$ 17,323,204$ 52,579,539$ 63,753,444$ 272,504,105$ 508,345,387$

TOTAL RESOURCES 127,180,382$ 26,988,616$ 57,186,032$ 77,916,054$ 363,700,587$ 652,971,671$

APPROPRIATIONS

Personal Services 73,914,233$ 3,356,304$ -$ 11,336,786$ 27,795,794$ 116,403,117$

Purchased Power - - - - 95,767,138 95,767,138

Material and Supplies 2,417,579 834,646 - 327,834 3,316,200 6,896,259

Maintenance and Repair 3,145,839 6,161,823 - 2,992,390 3,418,323 15,718,375

Insurance 1,059,522 83,946 - 28,993,540 648,524 30,785,532

Miscellaneous 913,604 5,000 - 1,479,166 26,586,118 28,983,888

Operations 13,048,955 3,658,242 - 6,220,544 47,701,458 70,629,199

Fixed Assets 897,544 1,292,500 - 2,215,104 54,837 4,459,985

Return on Investment - - - - 6,976,466 6,976,466

Franchise Fees - - - - 11,378,439 11,378,439

Debt Service - - 52,579,539 384,638 28,249,395 81,213,572

Inventory Purchases - - - 11,546,893 - 11,546,893

Tourist and Convention - 1,809,406 - - - 1,809,406

Subtotal Appropriations 95,397,276$ 17,201,867$ 52,579,539$ 65,496,895$ 251,892,692$ 482,568,269$

Transfers to other funds 7,449,364$ 969,799$ -$ 2,974,322$ 24,650,282$ 36,043,767$

TOTAL APPROPRIATIONS 102,846,640$ 18,171,666$ 52,579,539$ 68,471,217$ 276,542,974$ 518,612,036$

ENDING FUND BALANCE 24,333,742$ 8,816,950$ 4,606,493$ 9,444,837$ 87,157,613$ 134,359,635$

CHANGE IN FUND BALANCE (661,545)$ (848,462)$ -$ (4,717,773)$ (4,038,869)$ (10,266,649)$

(PERCENT CHANGE) -3% -9% 0% -33% -4% -7%

Explanation of Fund Balance Changes over 10%

Internal Service Funds (-33%)

The Internal Service Funds use of reserves is primarily due to the Health Insurance Fund $4,500,000 budgeted contingency.

CONSOLIDATED FUNDS SUMMARY FY 2014-15

PROJECTED APPROPRIABLE FUND BALANCE FY2013-14


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BUDGET SUMMARY BUDGET SUMMARY

EXPENDITURES BY CLASSIFICATION EXPENDITURES BY CLASSIFICATION

PERSONAL PURCHASED MATERIALS & MAINTENANCE

FUND SERVICES POWER SUPPLIES & REPAIR INSURANCE MISCELLANEOUS

General 73,914,233$ -$ 2,417,579$ 3,145,839$ 1,059,522$ 913,604$

General Debt Service - - - - - -

Electric - 93,218,420 - - - 26,001,616

Water 9,940,056 1,727,718 1,813,463 1,436,599 219,527 450,832

Wastewater 7,860,235 821,000 1,089,071 1,453,694 250,460 58,170

Solid Waste 9,377,529 - 366,941 449,033 157,178 73,800

Airport 617,974 - 46,725 78,997 21,359 1,700

Technology Services 3,961,485 - 113,797 2,661,988 31,060 -

Materials Management 1,281,135 - 34,503 10,652 24,293 1,000

Fleet Management 1,800,899 - 112,482 105,000 28,409 1,250,000

Risk Retention 800,039 - 16,500 158,500 1,388,000 226,000

Health Insurance - - - - 27,490,268 -

Engineering Services 3,493,228 - 50,552 56,250 31,510 2,166

Street Improvement 2,495,611 - 82,150 6,073,269 61,280 5,000

Recreation 782,693 - 697,496 48,554 22,666 -

Other Funds* 78,000 - 55,000 40,000 - -

TOTAL 116,403,117$ 95,767,138$ 6,896,259$ 15,718,375$ 30,785,532$ 28,983,888$

2014-15

* Other Funds Include the Park Land Dedication Trust Fund, Park Development Trust Fund, Police Donations Fund, the Fire Donations Fund, the Downtown Reinvestment

Fund, Library Donations Fund, the Animal Control Donations Fund, McKenna Trust Fund, Public Education Government Fund, Tree Mitigation Fund, Tourist & Convention

Fund, Police Confiscation Fund, Police Academy Fund, Traffic Safety Fund, Downtown Reinvestment Fund, Parks Gas Well Fund, Downtown TIRZ, and the Westpark TIRZ.


76

BUDGET SUMMARY

EXPENDITURES BY CLASSIFICATION

RETURN ON FRANCHISE INVENTORY

OPERATIONS FIXED ASSETS INVESTMENT FEES DEBT SERVICE PURCHASES TRANSFERS TOTAL

13,048,955$ 897,544$ -$ -$ -$ -$ 7,449,364$ 102,846,640$

- - - - 52,579,539 - - 52,579,539

35,962,464 - 4,884,489 6,977,841 - - - 167,044,830

3,130,434 - 1,256,938 1,772,319 13,835,235 - 10,619,150 46,202,271

2,537,149 - 835,039 1,192,913 7,037,145 - 7,791,028 30,925,904

5,845,400 1,500 - 1,374,396 6,895,859 - 3,260,956 27,802,592

226,011 53,337 - 60,970 481,156 - 2,979,148 4,567,377

1,866,961 2,076,384 - - 82,913 - 525,635 11,320,223

108,777 - - - 47,934 6,784,743 871,280 9,164,317

3,649,493 138,720 - - 253,791 4,762,150 548,750 12,649,694

387,792 - - - - - 233,783 3,210,614

- - - - - - - 27,490,268

207,521 - - - - - 794,874 4,636,101

817,986 - - - - - 645,730 10,181,026

591,606 - - - - - 124,069 2,267,084

4,058,056 1,292,500 - - - - 200,000 5,723,556

72,438,605$ 4,459,985$ 6,976,466$ 11,378,439$ 81,213,572$ 11,546,893$ 36,043,767$ 518,612,036$

2014-15


77

APPROPRIABLE ESTIMATED ESTIMATED

FUND BALANCE (1)

REVENUES EXPENDITURES

10-1-13 2013-14 2013-14

General Fund 25,755,178$ 97,515,369$ 98,275,260$

General Debt Service Fund 4,572,807 44,269,862 44,236,176

Enterprise Funds

Electric Fund 78,102,530 151,622,081 174,966,124

Water Fund

(2)18,230,641 42,643,426 42,207,368

Wastewater Fund (2)

9,193,103 28,878,348 29,162,591

Solid Waste Fund (3)

3,759,193 26,226,754 26,218,706

Airport Fund 5,890,583 1,799,567 2,594,955

Enterprise Funds Subtotal 115,176,050 251,170,176 275,149,744

Internal Service Funds

Technology Services Fund 732,548 8,724,074 8,946,772

Materials Management Fund 931,147 8,441,978 8,484,981

Fleet Management Fund 558,242 10,487,351 10,486,151

Risk Retention Fund 6,804,742 2,953,079 2,943,968

Health Insurance Fund 4,025,656 22,405,208 21,440,563

Engineering Services Fund - 3,993,631 3,592,611

Internal Service Funds Subtotal 13,052,335 57,005,321 55,895,046

Special Revenue Funds

Street Improvement Fund 1,330,184 7,890,741 8,350,238

Recreation Fund 553,915 1,677,016 1,978,432

Tourist & Convention Fund 1,251,291 1,739,454 1,916,777

Police Confiscation Fund 439,549 120,000 150,500

Police Academy Fund 57,014 - -

Traffic Safety Fund 495,553 1,530,000 1,228,691

Non-Airport Gas Well Fund 36,146 133 36,279

Downtown Reinvestment Fund 73,500 100,000 100,000

Parks Gas Well Fund - 193,100 140,500

Tree Mitigation Fund 1,131,193 886,700 -

Public Education Government Fund 646,657 310,000 390,000

McKenna Trust Fund 47,895 1,000 47,000

Park Land Dedication Trust Fund 1,601,485 226,000 820,411

Park Development Trust Fund 3,253,786 187,000 1,239,467

Downtown Tax Increment Reinvestment Zone Fund 101,415 116,782 -

Westpark Tax Increment Reinvestment Zone Fund - - -

Miscellaneous Special Revenue Funds 24,198 105,000 63,000

Special Revenue Funds Subtotal 11,043,781 15,082,926 16,461,295

TOTAL 169,600,151$ 465,043,654$ 490,017,521$

(1) Appropriable fund balance reflects working capital available for appropriation.

(3) Excludes Closure/Post Closure reserves ($6,145,099).

(2) Excludes Development Plan Line reserves ($1,000,000) for each Water and Wastewater, Impact Fee reserves for

Water ($3,289,014) and Wastewater ($2,115,050), and Drainage Reserve ($1,000,000) for Wastewater.

PROJECTED APPROPRIABLE FUND BALANCES

2014-15


78

PROJECTED PROJECTED

APPROPRIABLE ADOPTED ADOPTED APPROPRIABLE

FUND BALANCE (1)

REVENUES EXPENDITURES FUND BALANCE (1)

9-30-14 2014-15 2014-15 9-30-15

24,995,287$ 102,185,095$ 102,846,640$ 24,333,742$

4,606,493 52,579,539 52,579,539 4,606,493

54,758,487 166,152,333 167,044,830 53,865,990

18,666,699 45,765,260 46,202,271 18,229,688

8,908,860 30,746,400 30,925,904 8,729,356

3,767,241 27,680,713 27,802,592 3,645,362

5,095,195 2,159,399 4,567,377 2,687,217

91,196,482 272,504,105 276,542,974 87,157,613

509,850 10,870,035 11,320,223 59,662

888,144 9,103,285 9,164,317 827,112

559,442 12,701,893 12,649,694 611,641

6,813,853 2,981,819 3,210,614 6,585,058

4,990,301 23,438,346 27,490,268 938,379

401,020 4,658,066 4,636,101 422,985

14,162,610 63,753,444 68,471,217 9,444,837

870,687 10,181,026 10,181,026 870,687

252,499 2,064,602 2,267,084 50,017

1,073,968 1,791,637 1,809,406 1,056,199

409,049 204,200 148,500 464,749

57,014 45,000 45,000 57,014

796,862 1,700,000 1,617,400 879,462

- - - -

73,500 100,000 173,500 -

52,600 200,100 200,000 52,700

2,017,893 56,500 50,000 2,024,393

566,657 315,000 377,750 503,907

1,895 1,000 - 2,895

1,007,074 156,000 700,000 463,074

2,201,319 133,000 500,000 1,834,319

218,197 245,056 - 463,253

- 3,083 - 3,083

66,198 127,000 102,000 91,198

9,665,412 17,323,204 18,171,666 8,816,950

144,626,284$ 508,345,387$ 518,612,036$ 134,359,635$

PROJECTED APPROPRIABLE FUND BALANCES

2014-15


79

POSITIONSUMMARY

2014‐15

PERSONNEL 2012‐13 2013‐14 2013‐14 2014‐15FullTimeEquivalents(FTE) ACTUAL BUDGET ESTIMATE ADOPTED

NeighborhoodServices 233.58 234.04 234.04 237.04

PublicSafety 418.48 423.48 423.48 426.48

Transportation 14.00 13.00 13.00 14.00

Administrative&CommunityServices 90.75 93.75 92.75 92.75

TOTALGENERALFUND 756.81 764.27 763.27 770.27

PERSONNEL 2012‐13 2013‐14 2013‐14 2014‐15FullTimeEquivalents(FTE) ACTUAL BUDGET ESTIMATE ADOPTED

ElectricFund 143.00 164.00 164.00 174.00

WaterFund 154.00 133.50 133.50 138.00

WastewaterFund 97.25 98.25 100.75 102.75

SolidWasteFund 110.50 117.00 117.00 120.00

AirportFund 6.50 6.50 6.50 7.50

TechnologyServicesFund 29.00 29.00 31.00 36.00

MaterialsManagementFund 13.00 15.00 15.00 15.00

FleetManagementFund 22.00 22.00 22.00 22.00

RiskRetentionFund 6.00 6.00 6.00 8.00

EngineeringServicesFund ‐ 31.00 31.00 33.00

StreetImprovementFund 30.00 33.00 33.00 35.00

RecreationFund 24.27 24.27 24.27 24.27

TrafficSafety ‐ ‐ ‐ 0.50

CommunityDevelopmentBlockGrantFund 5.00 5.00 5.00 5.00

TOTALOTHERFUNDS 640.52 684.52 689.02 721.02

TOTALALLFUNDS 1,397.33 1,448.79 1,452.29 1,491.29


80

ESTIMATED AD VALOREM TAX COLLECTIONS & DISTRIBUTION2014-15

City of Denton Overall Tax CollectionsAssessed Valuation for 2013 6,962,293,178$ Gain or Loss in Value 834,884,430 Loss of TIRZ Values (35,975,197) Net Assessed Valuation for 2014 7,761,202,411$ Tax Rate Per $100 Valuation x 0.68975

53,532,894$ Estimated Collections x 100.00%TOTAL GENERAL FUND AND DEBT SERVICE REVENUE 53,532,894$

Downtown TIRZ Value 35,528,219$ Tax Rate Per $100 Valuation x 0.68975

245,056$ Estimated Collections x 100.00%TOTAL DOWNTOWN TIRZ REVENUE 245,056$

Westpark TIRZ Value 446,978$ Tax Rate Per $100 Valuation x 0.68975

3,083$ Estimated Collections x 100.00%TOTAL WESTPARK TIRZ REVENUE 3,083$

TOTAL TAX REVENUE 53,781,033$

TAX RATE PER $100

2014-15DISTRIBUTION 2013-14 2014-15 REVENUE PERCENTGeneral Fund 0.47480$ 0.48119$ 37,345,786$ 69.76%General Debt Service Fund 0.21495 0.20856 16,187,108$ 30.24%Sub-Total 0.68975$ 0.68975$ 53,532,894$ 100.00%

Downtown TIRZ Fund 0.68975$ 0.68975$ 245,056$ 100.00%Westpark TIRZ Fund 0.68975$ 0.68975$ 3,083$ 100.00%TOTAL 53,781,033$


81

Human Services Advisory Committee2014-15 Funding

Agency CDBG General Fund

Camp Summit 2,000 20,000 - -

Court Appointed Special Advocates (CASA) 15,000 20,000 - 12,000

City of Denton - PARKS - MLK Program 20,000 47,125 25,000 -

Communities in Schools 10,000 20,000 - 11,000

Interfaith - 10,000 - 3,800

Denton Christian Preschool 25,000 28,000 - 26,000

Denton City County Day School 32,000 40,000 34,000 -

Health Services of North Texas (formerly AIDS Services of North TX) 27,000 60,000 29,000 3,000

Denton County Friends of the Family 25,000 30,000 25,000 -

Family Health Care, Inc 17,000 19,000 - 18,000

Fred Moore Day Nursery 40,000 60,000 - 45,000

HOPE, Inc., - Transitional Housing 25,500 28,200 - 25,500

HOPE, Inc., - HMIS 18,000 18,000 - 18,000

PediPlace 2,500 10,000 - -

Retired Senior Volunteer Program (RSVP) 10,500 11,000 - 11,000

Salvation Army 20,000 20,000 - 20,000

Special Programs for Aging Needs (SPAN) 20,000 25,000 14,319 5,700

Denton Community Health Clinic 7,500 30,000 - 12,000

Denton County MHMR Center - 10,040 - 9,000

SUBTOTAL 317,000 506,365 127,319 220,000

Community Development Support Costs 236,157 238,770

TOTAL 553,157$ 506,365$ 127,319$ 458,770$

2013-14 Approved CDBG and General Fund

Contributions 2014-15 Requested

2014-15 Funding

Funding for the Children's Advocacy Center has been recommended at $94,365 (the fair share amount) and is reflected in the Police Department FY 2014-15 budget.

City of Denton Annual Program

of Services

82

GENERAL FUND 2014-15 Five Year Forecast

Major Assumptions

Revenue 2014-15 2015-16 2016-17 2017-18 2018-19

Property Tax Growth 11.47% 4% 4% 4% 4%

Tax Rate - O&M $ 0.48119 $ 0.48119 $ 0.48119 $ 0.49119 $ 0.49119

Tax Rate - Debt $ 0.20856 $ 0.20856 $ 0.20856 $ 0.20856 $ 0.20856

Property Tax Increase* -$ -$ 0.01000$ -$ -$

Total Tax Rate 0.68975$ 0.68975$ 0.69975$ 0.69975$ 0.69975$

Sales Tax Growth 3% 3% 3% 3% 3%

Fund Balance Target 20% 20% 20% 20% 20%

Expenditures 2014-15 2015-16 2016-17 2017-18 2018-19

Compensation

Equity adjustments Non-Civil Service

Employees; STEP increases for Police and

Fire Civil Service employees, Plus 3%

Merit for all Employees (market plus 5% pay adjustment for Civil

Service)

3% Merit 3% Merit 3% Merit 3% Merit

Health Insurance 2% Self-Insured 6% Self-Insured 6% Self-Insured 6% Self-Insured 6% Self-Insured

Vehicle Replacements Bond Funded Bond Funded Bond Funded Bond Funded Bond Funded

Service Enhancements

Traffic, Transportation, Police, Fire, Facilities,

Municipal Court, Building Inspections, Human Resources,

Community Improvement, Economic

Development and Library

$1,000,000 $1,000,000 $1,000,000 $1,000,000

* Potential Property Tax Increase in FY 2016-17.


of Services

83

General Fund

2014-15 Five Year Forecast (in millions)

2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Estimate Adopted Proposed Proposed Proposed Proposed

$25.76 $25.00 $24.34 $24.03 $23.83 $23.82

$97.52 $102.19 $106.13 $109.40 $113.17 $117.04

PROPOSED $0.01 TAX INCREASE $0.00 $0.00 $0.84 $0.87 $0.91

TOTAL REVENUES $97.52 $102.19 $106.13 $110.24 $114.04 $117.95

TOTAL AVAILABLE RESOURCES $123.28 $127.19 $130.47 $134.27 $137.87 $141.77

$98.28 $102.85 $105.19 $108.19 $110.80 $113.43

ONE-TIME EXPENDITURES $0.00 $0.25 $0.25 $0.25 $0.25

FUTURE RECURRING EXPENDITURES $0.00 $1.00 $2.00 $3.00 $4.00

TOTAL EXPENDITURES $98.28 $102.85 $106.44 $110.44 $114.05 $117.68

NET INCOME (LOSS) ($0.76) ($0.66) ($0.31) ($0.20) ($0.01) $0.27

$25.00 $24.34 $24.03 $23.83 $23.82 $24.09

EFFECTIVE FUND BALANCE 25.4% 23.7% 22.6% 21.6% 20.9% 20.5%

RESERVE TARGET (percent) 20% 20% 20% 20% 20% 20%

BEGINNING FUND BALANCE

REVENUES

EXPENDITURES

ENDING FUND BALANCE


of Services

84

2013-14

Estimate

2014-15

Adopted

2015-16

Proposed

2016-17

Proposed

2017-18

Proposed

2018-19

Proposed

WORKING CAPITAL BALANCE (Target 30 Days - 8% Exp) $3.4 $3.7 $3.8 $4.0 $4.1 $4.2

RATE RESERVE BALANCE (Target 60-90 days - 17-25% Exp) $15.2 $14.5 $13.8 $12.4 $11.5 $12.0

TOTAL ENDING FUND BALANCE $18.6 $18.2 $17.6 $16.4 $15.6 $16.2

8.1% 8.1% 8.0% 8.0% 8.0% 8.1%

36.0% 31.4% 29.0% 24.4% 22.2% 22.9%

3.0% 3.0% 3.0% 3.0% 3.0%

Note: Fund Balance excludes Development Plan Line and Impact Fee Reserves.

TOTAL RESOURCES AVAILABLE $60.8

WATER


BEGINNING FUND BALANCE $18.2 $18.6 $18.2 $17.6 $16.4 $15.6

REVENUES $42.6 $45.8 $47.0 $49.4 $52.9

$64.4 $65.2 $67.0

$52.3

$67.2 $68.5

$50.8

$45.8 $47.0 $49.4 $50.8

$0.8 $0.0

OPERATING EXPENDITURES $42.2

($0.8) $0.6

TOTAL EXPENDITURES $42.2 $46.2 $47.6 $50.6 $51.6

PLANNED RESERVE EXPENDITURES $0.0 $0.4 $0.6 $1.2

WORKING CAPITAL BALANCE % OF EXPENSES

RATE RESERVE BALANCE % OF EXPENSES

PROPOSED RATE INCREASES

$52.3

NET INCOME (LOSS) $0.4 ($0.4) ($0.6) ($1.2)


of Services

85

2013-14 Estimate

2014-15 Adopted

2015-16 Proposed

2016-17 Proposed

2017-18 Proposed

2018-19 Proposed

WORKING CAPITAL BALANCE (Target 30 Days - 8% Exp) $2.3 $2.5 $2.6 $2.7 $2.7 $2.7

RATE RESERVE BALANCE (Target 45-60 days - 12-16% Exp) $6.6 $6.2 $5.6 $4.9 $4.6 $5.0


7.9% 8.1% 8.1% 8.1% 8.0% 7.9%

22.6% 20.1% 17.2% 14.7% 13.6% 14.6%

6.0% 6.0% 3.0% 2.0% 2.0%

Note: Fund Balance excludes Development Plan Line, Drainage Reserves and Impact Fee Reserves.

WORKING CAPITAL BALANCE % OF EXPENSES

RATE RESERVE BALANCE % OF EXPENSES


$34.2

NET INCOME (LOSS) ($0.3) ($0.2) ($0.5) ($0.6) ($0.3)

$0.3 $0.0

OPERATING EXPENDITURES $28.9

$0.4

TOTAL EXPENDITURES $29.2 $30.9 $32.5 $33.3 $33.8

PLANNED RESERVE EXPENDITURES $0.3 $0.2 $0.5 $0.6

$30.7 $32.0 $32.7 $33.5

$34.6

$39.6 $40.7 $40.9

$34.2

$41.1 $41.9

$33.5

TOTAL RESOURCES AVAILABLE $38.1

WASTEWATER



REVENUES $28.9 $30.7 $32.0 $32.7


of Services

86

2013-14 Estimate

2014-15 Adopted

2015-16 Proposed

2016-17 Proposed

2017-18 Proposed

2018-19 Proposed


REVENUES $26.2 $27.7 $29.0 $30.2 $31.7 $32.9

TOTAL RESOURCES AVAILABLE $30.0 $31.5 $32.7 $33.9 $35.5 $36.7

OPERATING EXPENDITURES $26.2 $27.8 $29.0 $30.1 $31.7 $32.8

PLANNED RESERVE EXPENDITURES $0.0 $0.0 $0.0 $0.0 $0.0 $0.0

TOTAL EXPENDITURES $26.2 $27.8 $29.0 $30.1 $31.7 $32.8

NET INCOME (LOSS) $0.0 ($0.1) $0.0 $0.1 $0.0 $0.1

WORKING CAPITAL BALANCE (Target 30 days 8% Exp) $2.1 $2.3 $2.4 $2.4 $2.5 $2.6

RATE RESERVE BALANCE (Target 15 days 4% Exp) $1.7 $1.4 $1.3 $1.4 $1.3 $1.3


WORKING CAPITAL BALANCE % OF EXPENSES 8.0% 8.3% 8.3% 8.0% 7.9% 7.9%

RATE RESERVE BALANCE % OF EXPENSES 6.5% 5.0% 4.5% 4.7% 4.1% 4.0%


RESIDENTIAL REFUSE (Large cart) 30.90$ 32.00$ 32.60$ 33.10$ 33.70$ 34.20$

RESIDENTIAL REFUSE (Standard cart) 26.00$ 26.75$ 27.35$ 27.85$ 28.70$ 29.20$

RESIDENTIAL REFUSE (Small cart) 25.00$ 26.00$ 26.85$ 27.85$ -$ -$

COMMERCIAL (Average) 2.5% 2.8% 2.8% 0.0% 1.0% 1.0%

Note: Fund Balance Excludes the Landfill Closure/Post Closure Reserve.

SOLID WASTE



of Services

87


88

GeneralF

und

BuildingInspections

CommunityImprovementServices

GasWellReview

Library‐Administration

Library‐EmilyFowler

Library‐NorthBranch

Library‐SouthBranch

Parks‐Administration

Parks‐AquaticCenter

Parks‐LeisureServices

Parks‐Maintenance

Planning

SocialServices


AnimalServices

FireAdministration

FireOperations

FirePrevention

MunicipalCourt

MunicipalJudge

Police

PublicSafety

Traffic

Transportation

Transportation

Accounting

BudgetandTreasury

CableTelevision

CityManager'sOffice

EconomicDevelopment

FacilitiesManagement

FinanceAdministration

HumanResources

InternalAudit

LegalAdministration

PublicCommunicationsOffice


CityManager

CityCouncil

Citizens


89


90

GENERAL FUNDRESOURCE & EXPENDITURE SUMMARY

2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTED

Ad Valorem Taxes 32,342,714$ 33,698,934$ 33,659,934$ 37,991,184$ Sales Tax 26,522,473 27,326,141 27,326,141 28,145,925 Franchise Agreements 7,592,570 7,592,570 7,592,570 6,228,849 Other Taxes 412,965 400,978 400,978 412,748 Service Fees 5,631,829 6,130,164 6,028,446 6,325,337 Fines and Fees 4,229,107 4,725,089 4,725,089 4,558,188 Licenses and Permits 1,446,580 1,774,942 1,774,942 2,308,943 Miscellaneous Revenues 1,388,261 1,643,925 1,643,925 1,486,372 Transfers 13,311,364 14,365,478 14,363,344 14,727,549 TOTAL REVENUES 92,877,863$ 97,658,221$ 97,515,369$ 102,185,095$ Use of Reserves 80,902 1,617,039 759,891 661,545 TOTAL RESOURCES 92,958,765$ 99,275,260$ 98,275,260$ 102,846,640$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 68,197,197$ 71,614,128$ 70,614,128$ 73,914,233$ Materials & Supplies 2,054,578 2,255,339 2,255,339 2,417,579 Maintenance & Repairs 2,367,142 3,094,891 3,094,891 3,145,839 Insurance 1,029,951 1,066,295 1,066,295 1,059,522 Miscellaneous 631,588 779,826 779,826 913,604 Operations 11,308,801 12,221,611 12,221,611 13,048,955 Transfers 6,753,309 7,375,217 7,375,217 7,449,364 Fixed Assets 616,199 867,953 867,953 897,544 TOTAL EXPENDITURES 92,958,765$ 99,275,260$ 98,275,260$ 102,846,640$

PERSONNEL 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDNeighborhood Services 233.58 234.04 234.04 237.04 Public Safety 418.48 423.48 423.48 426.48 Transportation 14.00 13.00 13.00 14.00 Adminstrative & Community Services 90.75 93.75 92.75 92.75 TOTAL PERSONNEL 756.81 764.27 763.27 770.27


91

RESOURCES

$102,846,640

EXPENDITURES

$102,846,640

GENERAL FUND RESOURCES & EXPENDITURES

RESOURCES & EXPENDITURES

Personal Services 71.87%

Materials & Supplies 2.35%

Maintenance & Repair 3.06%

Insurance 1.03%

Miscellaneous 0.89%

Operations 12.69%

Transfers 7.24%

Fixed Assets 0.87%

Ad Valorem Taxes 36.94%

Sales Tax 27.37%

Franchise Agreements 6.06%

Total Other Taxes 0.40%

Service Fees 6.15%

Fines and Fees 4.43%

Licenses and Permits 2.25%

Miscellaneous Revenues 1.45%

Transfers 14.31%

Use of Reserves 0.64%


92

1. Ad Valorem Tax The 2014-15 total certified appraised value for the City of Denton is $7,797,177,608 which is an increase

of 11.72% over the prior year’s certified value. The net assessed valuation for the General Fund is $7,761,202,411, $35,528,219 for the Downtown TIRZ Fund and $446,978 for the Westpark TIRZ Fund. The ad valorem tax rate remains the same as the prior year,which is $0.68975 per $100 of valuation.

2. Sales Tax The second largest revenue source in the General Fund is sales tax receipts. The FY 2014-15 adopted

amount for sales tax is $28,145,925, which is 3.0% above the FY 2013-14 estimate of $27,326,141. Because of the volatility of this resource, future years of the financial forecast assume a conservative 3% growth rate for sales tax receipts.

3. Franchise Agreements Revenue from franchise agreements is budgeted to decline by $1,363,721 from last fiscal year. Because of

stronger than expected property tax revenues in FY 2014-15, an additional $1,363,721 in Franchise fees will be transferred to the Street Improvement Fund. Franchise fees are budgeted to remain flat in years 2-5 of the long range forecast. The forecasted growth in franchise fees will be transferred to the Street Improvement Fund.

4. Service Fees Revenue from service-related fees is budgeted to increase $195,173 or 3.2% above the prior year’s

budget. This is primarily due to anticipated increased recovery of ambulance service fees.

5. Fines and Fees Overall, fines and fees are budgeted to decrease $166,901, or 3.5% below the prior year’s budget. This is

primarily due to decreased municipal fines and parking fines in the city.

6. Licenses and Permits Revenue from licenses and permits related to development is anticipated to increase $534,001, or a

30.1% increase over the prior year’s budget. This is primarily due to increased building permit applications and fees adopted by the City Council in FY 2013-14.

7. Miscellaneous Revenues Miscellaneous revenue is budgeted to decrease by $157,553, or 9.6% below the prior year’s budget. This

is primarily due to lower anticipated grant revenues.

8. Transfers Overall, transfers to the General Fund are budgeted to increase by $362,071 over the prior year’s budget.

This is primarily due to overall increased anticipated Return On Investment (ROI) payments from the City’s Utility Operations.

GENERAL FUND MAJOR REVENUE SUMMARY

2014-15


93

2012-13 2013-14 2013-14 2014-15

DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED

Current Year Ad Valorem 31,769,878$ 33,056,849$ 33,056,849$ 37,345,786$ Delinquent Ad Valorem 250,350 309,000 270,000 299,113 Current Year - Penalties and Interest 147,280 175,049 175,049 182,051 Prior Year - Penalties and Interest 157,198 133,900 133,900 139,256 Rendition Penalties 18,008 24,136 24,136 24,978

Ad Valorem Taxes 32,342,714$ 33,698,934$ 33,659,934$ 37,991,184$

Sales Tax 26,522,473$ 27,326,141$ 27,326,141$ 28,145,925$ Sales Tax 26,522,473$ 27,326,141$ 27,326,141$ 28,145,925$

Franchise - Atmos Gas 548,772$ 625,602$ 625,602$ 498,875$ Franchise - Charter Communications 211,545 204,367 204,367 155,779 Franchise - CoServ Electric 186,221 156,691 156,691 136,897 Franchise - TXU Electric 36,192 38,903 38,903 30,718 Franchise - CoServ Gas 79,749 81,778 81,778 65,212 Franchise - Miscellaneous Cable 488,000 27,249 27,249 22,155 ROW - DISD Fiber 15,025 14,128 14,128 -

Franchise - Verizon Telecommunications 306,293 278,191 278,191 206,614

Franchise - Verizon -Cable 153,627 561,222 561,222 447,536

Franchise - Telecommunications 207,129 128,070 128,070 104,130

Franchise - DMU Electric (1) 3,267,329 3,308,286 3,308,286 2,802,589

Franchise - DMU Water (1) 858,288 868,871 868,871 711,836

Franchise - DMU Wastewater (1) 561,079 608,024 608,024 479,123

Franchise - Solid Waste 653,641 672,101 672,101 552,014

Franchise - Airport 19,680 19,087 19,087 15,371

Franchise Agreements 7,592,570$ 7,592,570$ 7,592,570$ 6,228,849$

Mixed Beverage Tax 392,191$ 375,000$ 375,000$ 386,250$

Bingo Tax 20,774 25,978 25,978 26,498

Other Taxes 412,965$ 400,978$ 400,978$ 412,748$

RESOURCE SUMMARY2014-15

GENERAL FUND

(1) Denton Municipal Utilities.


94

2012-13 2013-14 2013-14 2014-15



GENERAL FUND

Community Building Rentals 164,160$ 321,368$ 299,150$ 302,760$

Ambulance Service Fees 2,462,278 2,425,000 2,425,000 2,599,250

Hazardous Materials Billing 14,111 11,427 11,427 11,427

Fire Inspections 149,027 193,800 193,800 197,676

Restaurant Inspections 233,556 218,545 218,545 225,101

Swimming Pool Inspections 26,540 30,090 30,090 30,692

Reinspection Fees 28,455 25,750 25,750 26,523

Electrical Inspections 34,592 47,741 47,741 49,173

Plumbing Inspections 104,247 98,236 98,236 99,218 Gas Well Inspections 282,050 350,000 350,000 350,000

Library Non-Resident Fees 39,275 43,272 43,272 43,705

Parks Identification Card Fees 21,787 26,530 26,530 51,561

Athletic Program Fees 71,562 89,155 89,155 101,830

Special Events - Parks 1,315 1,751 1,751 1,786

Natatorium Fees 370,589 331,500 313,000 313,050

Water Works Parks Fees 733,418 735,000 687,000 696,000

Charges to Bond Fund 118,600 176,500 163,500 187,500

Copy Charges - 115,600 115,600 120,000

Swimming Pool 47,718 52,020 52,020 53,060

Cemetery Fees 19,590 25,462 25,462 26,226

Development Fees 377,153 109,151 109,151 112,426

Sale of Documents 60 340,170 340,170 343,828

Plan Review Fees 261,996 294,580 294,580 303,417

Parking Meter Receipts 24,394 19,560 19,560 20,147

Development Postage 8,040 8,479 8,479 8,564

Traffic/Police Reports 36,286 39,477 39,477 50,417

Animal Carcass Pick-Ups 30 - - -

Interest Charge Past Due Balance 1,000 - - -

Service Fees 5,631,829$ 6,130,164$ 6,028,446$ 6,325,337$

Warrant Fees 200,627$ 243,225$ 243,225$ 242,825$

Juvenile Case Manager Fees 122,617 122,957 122,957 117,000

Truancy Prevention Fees - 15,000 15,000 15,000

Library Fines & Fees 179,748 201,062 201,062 172,000

Animal Pound Fees 167,195 214,302 214,302 174,980

Animal Services Fines 6,067 12,731 12,731 12,000

Auto Pound Fees 14,223 10,000 10,000 8,363

Mowing Recovery Fees 3,739 4,121 4,121 4,162

Police Escort & Guard Fees 20,707 23,602 23,602 29,460

Civil Fines 24,206 32,782 32,782 43,500

Arrest Fees 120,240 123,636 123,636 114,400

Inspection Fines & Fees 29,851 41,375 41,375 33,000

Fire Department Fines 4,029 5,100 5,100 4,000

School Crossing Fines 9,476 12,735 12,735 5,000

Denton Municipal Fines 1,644,529 1,800,000 1,800,000 1,828,948

UNT Police Fines 197,372 218,484 218,484 310,000

TWU Police Fines 43,586 45,900 45,900 65,600

Parking Fines 202,295 365,225 365,225 215,250

Uniform Traffic Fees 56,668 44,749 44,749 53,000

False Alarm Fees 11,567 59,303 59,303 41,200

Court Cost Service Fees 175,097 176,800 176,800 172,000

Court Administration Fees 995,268 952,000 952,000 896,500

Fines and Fees 4,229,107$ 4,725,089$ 4,725,089$ 4,558,188$


95

2012-13 2013-14 2013-14 2014-15



GENERAL FUND

Food Handler Permits 73,014$ 64,505$ 64,505$ 75,000$

Zoning Permits 50,557 78,740 78,740 81,250

Moving Permits 285 1,224 1,224 1,900

Demolition Permits 7,505 9,551 9,551 9,500

Pool, Spa, Hot Tub Permits 17,200 13,659 13,659 18,055

Building Permits 970,338 1,250,000 1,250,000 1,736,000

Electrical & Plumbing Licenses 18,225 19,380 19,380 19,235

Curb Cut Permits 953 955 955 950

Mobile Home Park Licenses 25,559 11,550 11,550 25,560

Sign Permits 35,832 37,132 37,132 45,862

Fence Permits 22,924 23,347 23,347 35,000

Mechanical Permits 48,788 51,500 51,500 53,000

Certificate of Occupancy Fees 64,700 70,304 70,304 84,000

Variance Fees 300 820 820 150

Landscape Fees 1,700 2,186 2,186 2,014

Temporary Gas Permits 5,915 7,200 7,200 54,585

Gas Well Permits 54,585 77,250 77,250 8,010

Park Vendor Fees 25,155 25,503 25,503 26,000

Beer & Wine Permits 16,620 25,500 25,500 27,872

CPR Training 6,425 4,636 4,636 5,000

Licenses and Permits 1,446,580$ 1,774,942$ 1,774,942$ 2,308,943$

Interest Income 141,734$ 175,000$ 175,000$ 196,541$

County Vehicle Registration Fee 163,160 173,400 173,400 176,868

County Contribution - Ambulance Service 143,571 140,000 140,000 140,000

DISD Reimbursement - Water Park 374,235 480,197 480,197 494,603

DISD Contribution - School Resource Officer 160,494 155,435 155,435 158,544

State - Signal Reimbursement 16,062 16,062 16,062 16,062

Non-Grant State Reimbursement - Fire 101,117 2,500 2,500 2,500

Williams Square Parking Fees 19,460 15,000 15,000 15,000

Miscellaneous Revenues 6,219 156,000 156,000 50,000 Grant Revenues 62,942 148,506 148,506 -

Recovery of Prior-Year Expenditures 36,648 50,000 50,000 50,000

Mowing Administration Fees 2,880 2,653 2,653 2,706

Mowing Liens 12,653 27,563 27,563 31,621

Police Phone Commissions 7,069 10,609 10,609 10,927

Sale of Surplus Supplies and Fixed Assets 140,017 91,000 91,000 141,000

Miscellaneous Revenues 1,388,261$ 1,643,925$ 1,643,925$ 1,486,372$


96

2012-13 2013-14 2013-14 2014-15



GENERAL FUND

Return on Investment - Water Fund 1,099,654$ 1,200,034$ 1,203,874$ 1,256,938$

Return on Investment - Wastewater Fund 718,865 828,464 797,483 835,039

Return on Investment - Electric Fund 4,186,163 4,507,707 4,532,714 4,884,489

Cost of Service Transfer - Electric Fund 1,614,375 1,726,781 1,726,781 1,779,788

Cost of Service Transfer - Water Fund 1,631,715 1,343,719 1,343,719 1,306,515

Cost of Service Transfer - Solid Waste Fund 888,373 910,982 910,982 903,871

Cost of Service Transfer - Wastewater Fund 969,706 1,004,787 1,004,787 887,879

Cost of Service Transfer - Airport Fund 294,997 381,338 381,338 350,653

Cost of Service Transfer - Risk Retention Fund 183,520 191,368 191,368 190,799

Cost of Service Transfer - Insurance Fund 19,473 69,023 69,023 56,864

Cost of Service Transfer - Recreation Fund 80,668 188,891 188,891 83,238

Cost of Service Transfer - Municipal Court Security 73,689 70,000 70,000 70,000

Cost of Service Transfer - Fleet Services Fund 371,303 387,276 387,276 338,567

Cost of Service Transfer - Materials Management Fund 709,589 756,285 756,285 789,040

Cost of Service Transfer - Technology Services Fund 469,274 454,790 454,790 437,321 Cost of Service Transfer - Engineering Services Fund - 344,033 344,033 556,548

Transfers 13,311,364$ 14,365,478$ 14,363,344$ 14,727,549$

TOTAL REVENUES 92,877,863$ 97,658,221$ 97,515,369$ 102,185,095$

Use of Fund Balance 80,902$ 1,617,039$ 759,891$ 661,545$

TOTAL RESOURCES 92,958,765$ 99,275,260$ 98,275,260$ 102,846,640$


97

GENERALFUND

EXPENDITURESBYPROGRAMSUMMARY

2014‐15

2012‐13 2013‐14 2013‐14 2014‐15ACTUAL BUDGET ESTIMATE ADOPTED

NEIGHBORHOODSERVICESBuildingInspections 1,930,329$ 2,064,576$ 2,064,576$ 2,452,355$CommunityImprovementServices 1,193,159 1,409,852 1,409,852 1,605,801Libraries 5,236,011 5,680,205 5,680,205 5,665,136ParksandRecreation 10,705,261 11,699,096 11,699,096 11,788,704Planning 1,907,824 2,289,665 2,289,665 2,430,812DevelopmentReview 290,719 ‐ ‐ ‐GasWellReview 514,606 424,656 424,656 420,504CommunityDevelopment 392,979 426,038 426,038 458,770

22,170,888$ 23,994,088$ 23,994,088$ 24,822,082$

PUBLICSAFETYAnimalServices 1,046,470$ 1,112,159$ 1,112,159$ 1,134,965$Fire 22,624,434 23,528,017 23,528,017 24,095,824MunicipalCourt 1,314,111 1,398,503 1,398,503 1,460,545MunicipalJudge 393,335 439,210 439,210 442,716Police 24,545,863 25,894,249 25,894,249 27,056,934

49,924,213$ 52,372,138$ 52,372,138$ 54,190,984$

TRANSPORTATION

TrafficOperations 2,010,077$ 2,128,084$ 2,128,084$ 2,238,105$

TransportationOperations 370,829 372,715 372,715 448,312StreetLighting 665,462 735,000 735,000 735,000

3,046,368$ 3,235,799$ 3,235,799$ 3,421,417$

ADMINISTRATIVE&COMMUNITYSERVICES

CityManager'sOffice 2,544,593$ 2,709,741$ 2,709,741$ 2,774,847$EconomicDevelopment 2,271,427 2,287,304 2,287,304 3,019,854FacilitiesManagement 3,124,802 3,425,856 3,425,856 3,742,957Finance 3,305,024 3,448,146 3,448,146 3,543,503HumanResources 1,514,818 1,604,453 1,604,453 1,565,523InternalAudit 110,843 76,093 76,093 75,000LegalAdministration 1,835,131 2,364,654 2,364,654 2,194,662PublicCommunicationsOffice 686,378 1,203,797 1,203,797 1,234,547Non‐Departmental 2,424,280 2,553,191 1,553,191 2,261,264

17,817,296$ 19,673,235$ 18,673,235$ 20,412,157$

TOTALEXPENDITURES 92,958,765$ 99,275,260$ 98,275,260$ 102,846,640$


98

GENERALFUNDPOSITIONSBYPROGRAMSUMMARY

2014‐15


NEIGHBORHOODSERVICESBuildingInspections 22.00 22.00 22.00 25.00CommunityImprovementServices 15.00 15.00 15.00 15.00Libraries 49.50 49.50 49.50 49.50ParksandRecreation 119.08 121.54 121.54 121.54Planning 20.00 20.00 20.00 20.00DevelopmentReview 2.00 ‐ ‐ ‐GasWellReview 4.00 4.00 4.00 4.00CommunityDevelopment 2.00 2.00 2.00 2.00

233.58 234.04 234.04 237.04

PUBLICSAFETYFire 168.75 167.75 167.75 168.25MunicipalCourt 17.00 17.00 17.00 16.50MunicipalJudge 2.50 2.50 2.50 2.50PoliceandAnimalServices 230.23 236.23 236.23 239.23

418.48 423.48 423.48 426.48

TRANSPORTATIONTrafficOperations 13.00 12.00 12.00 12.00TransportationOperations 1.00 1.00 1.00 2.00

14.00 13.00 13.00 14.00

ADMINISTRATIVE&COMMUNITYSERVICESCityManager'sOffice 14.00 16.00 15.00 15.00EconomicDevelopment 4.75 4.75 4.75 5.75FacilitiesManagement 14.00 14.00 14.00 15.00Finance 24.50 23.50 23.50 23.50HumanResources 13.00 13.00 13.00 11.00InternalAudit 1.00 ‐ ‐ ‐LegalAdministration 13.00 14.00 14.00 14.00PublicCommunicationsOffice 6.50 8.50 8.50 8.50

90.75 93.75 92.75 92.75TOTALPOSITIONS

756.81 764.27 763.27 770.27


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2012-13 2013-14 2013-14 2014-15

EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 14,306,816$ 15,577,245$ 15,577,245$ 16,226,155$ Materials & Supplies 971,628 963,386 963,386 1,037,708 Maintenance & Repair 810,533 1,082,985 1,082,985 956,414 Insurance 300,727 307,185 307,185 344,822 Miscellaneous 208,815 227,872 227,872 257,231 Operations 2,921,326 3,058,865 3,058,865 3,284,548 Debt Service - - - - Transfers 2,158,399 2,206,371 2,206,371 2,214,444 Fixed Assets 492,644 570,179 570,179 500,760 TOTAL EXPENDITURES 22,170,888$ 23,994,088$ 23,994,088$ 24,822,082$

PERSONNEL 2012-13 2013-14 2013-14 2014-15

Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDPlanning 20.00 20.00 20.00 20.00Building Inspections 22.00 22.00 22.00 25.00Community Improvement Services 15.00 15.00 15.00 15.00Development Review 2.00 - - - Gas Well Operations 4.00 4.00 4.00 4.00Social Services 2.00 2.00 2.00 2.00Library-Administration 11.00 11.00 11.00 11.00Library-Emily Fowler Branch 13.00 13.00 13.00 13.00Library-North Branch 14.50 14.50 14.50 14.50Library-South Branch 11.00 11.00 11.00 11.00Parks-Administration 7.00 7.00 7.00 9.00Parks-Aquatics 35.41 35.79 35.79 35.79Parks-Leisure Services 31.31 31.39 31.39 31.39Parks-Maintenance 45.36 47.36 47.36 45.36TOTAL PERSONNEL 233.58 234.04 234.04 237.04

NEIGHBORHOOD SERVICES

EXPENDITURE AND PERSONNEL SUMMARY2014-15


101

Note:Foracompletedescriptionofthisdepartment’sStrategicPlanperformancemeasures,pleaseseetheStrategicPlanPerformanceReportsectionofthisdocument.

ProgramDescription

Planning is comprised of the following divisions: Planning, Building Inspections, CommunityImprovement Services, Gas Well Review, and Community Development. The Planning Divisionworks to plan for diverse, economically balanced, and attractive communities for present andfuture generations. The Building Inspections Division is responsible for safety, and reviewsapplications for building and health permits. The Community Improvement Services Divisionprovidesimprovementservicestoensurethehealth,safety,andgeneralwelfareofthecitizensofthe City of Denton. The Gas Well Review Division oversees the permitting, regulating, andinspecting,allgaswelldrillingsitesandfacilities.TheCommunityDevelopmentDivisionfocusesonDenton’slowtomoderateincomecitizenrytodevelopandimplementprogramsintendedtoassistinsocialjusticeandregenerateagedneighborhoods.

FutureGoalsinFY2014‐15

CompletetheDentonPlanUpdate.

Continuetoadministerthe$50,000NeighborhoodProjectMatchingGrantProgram. FullyimplementaCommercialEnforcementprogram.

PriorYearAccomplishmentsinFY2013‐14

ThePlanningDivisionlaunchedtheClarioncontractwhichassessedtheDentonDevelopmentCodeandevaluatedthedevelopmentreviewprocess.

TheGasWellInspectionsDivisionactivatedtheinteractivegaswellmap.

TheBuildingInspectionDivisionupdatedtheCityofDentonFoodandFoodService

EstablishmentsOrdinance. Continuedenforcementofillegalcommercialsignage.SinceOctober2013,therehas

beena95%voluntarycompliancerateon440signcases,andstaffhavemadepersonalcontactwithmorethan250businessowners/managerstofurthereducationalefforts.


PlanningandDevelopmentDepartment

StrategicPlanEmphasis

KFA1:OrganizationalExcellence

KFA3:EconomicDevelopment

KFA4:Safe,LiveableandFamily‐FriendlyCommunity


102

2012‐13 2013‐14 2013‐14 2014‐15EXPENDITURESBYDIVISION ACTUAL BUDGET ESTIMATE ADOPTEDPlanning 1,907,824$ 2,289,665$ 2,289,665$ 2,430,812$BuildingInspections 1,930,329 2,064,576 2,064,576 2,452,355CommunityImprovementServices 1,193,159 1,409,852 1,409,852 1,605,801DevelopmentReview 290,719 ‐ ‐ ‐GasWellReview 514,606 424,656 424,656 420,504CommunityDevelopment 392,979 426,038 426,038 458,770TOTALEXPENDITURES 6,229,616$ 6,614,787$ 6,614,787$ 7,368,242$


PersonalServices 4,807,517$ 5,204,168$ 5,204,168$ 5,486,981$Materials&Supplies 159,194 127,948 127,948 161,524Maintenance&Repair 7,672 6,000 6,000 9,634Insurance 86,190 69,625 69,625 96,059Miscellaneous 208,815 226,912 226,912 257,231Operations 397,720 436,007 436,007 610,307Transfers 562,508 544,127 544,127 700,746FixedAssets ‐ ‐ ‐ 45,760TOTALEXPENDITURES 6,229,616$ 6,614,787$ 6,614,787$ 7,368,242$

PERSONNELBYDIVISION 2012‐13 2013‐14 2013‐14 2014‐15FullTimeEquivalents(FTE) ACTUAL BUDGET ESTIMATE ADOPTEDPlanning 20.00 20.00 20.00 20.00BuildingInspections 22.00 22.00 22.00 25.00CommunityImprovementServices 15.00 15.00 15.00 15.00DevelopmentReview 2.00 ‐ ‐ ‐GasWellReview 4.00 4.00 4.00 4.00CommunityDevelopment 2.00 2.00 2.00 2.00TOTALPERSONNEL 65.00 63.00 63.00 66.00

NEIGHBORHOODSERVICESPLANNINGDEPARTMENTSUMMARY

EXPENDITURESBYCLASSIFICATION

Thebudgetincludes$30,119toincreasetheHumanServicesAdvisoryCommitteefunding;$70,073forAnnexationExpenses,$32,000foraDevelopmentCenter,and$125,000forROWMaintenanceContract.

Thebudgetincludesa$40,000budgetamendmentfortheBetterBlockProgram.

Thebudgetreflectstheadditionof3FTE's,2BuildingInspectors,and1PermitTechnicianintheBuildingInspectionsDivision.

MAJORBUDGETITEMSFY2013‐14 FY2014‐15

Thebudgetreflectedtheadditionof$19,881toincreasetheHumanServicesAdvisoryCommitteefunding.

Thebudgetreflectedthetransferof2FTEsfromDevelopmentReviewtoEngineeringServices.


103

PROGRAMDESCRIPTION

2012‐13 2013‐14 2013‐14 2014‐15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDSocialServiceAgencyContributionsCourt‐AppointedSpecialAdvocates 12,550$ 15,000$ 15,000$ 12,000$HOPEInc.,‐TransitionalHousing 25,500 25,500 25,500HOPEInc.,HMIS 41,991 18,000 18,000 18,000PediPlace 4,480 2,500 2,500 ‐SalvationArmy 20,000 20,000 20,000 20,000FredMooreDayNurserySchool 35,000 40,000 40,000 45,000HealthServicesofNorthTexas ‐ ‐ ‐ 3,000Interfaith ‐ ‐ ‐ 3,800CampSummit 2,000 2,000 2,000 ‐

SpecialProgramforAgingNeeds 10,920 13,881 13,881 5,700DentonCommunityHealthClinic 7,500 7,500 12,000DentonChristianPreschool 22,500 25,000 25,000 26,000R ti d S i V l t P 10 000 10 500 10 500 11 000

TheSocialServicesAgencycontributionsfromtheGeneralFundrepresentfundingatapproximatelyonedollarandninetyfourcentspercapita,whichisanadditional$30,119comparedtotheallocatedamountinFY2013‐14.AlsoincludedinthisfundingistheCommunityDevelopmentManager,HumanServicesCoordinator,andcostsassociatedwithtechnologyfortheCommunityDevelopmentDepartment.

COMMUNITYDEVELOPMENT

NEIGHBORHOODSERVICES

RetiredSeniorVolunteerProgram 10,000 10,500 10,500 11,000DentonCountyMHMR ‐ ‐ ‐ 9,000FamilyHealthCare ‐ ‐ ‐ 18,000CommunitiesinSchool 10,550 10,000 10,000 11,000AgencyContributionsSubtotal 169,991 189,881 189,881 220,000

PersonalServices 188,889 201,301 201,301 203,642MaterialsandSupplies ‐ ‐ ‐ 1,810Insurance 3,026 3,723 3,723 3,360Operations 2,271 2,160 2,160 5,696Transfers 28,802 28,973 28,973 24,262TOTALEXPENDITURES 392,979$ 426,038$ 426,038$ 458,770$

PERSONNEL 2012‐13 2013‐14 2013‐14 2014‐15FullTimeEquivalents(FTE) ACTUAL BUDGET ESTIMATE ADOPTEDTOTALPERSONNEL 2.00 2.00 2.00 2.00


104


105

Program Description

The Denton Public Library builds community by promoting lifelong learning, encouraging human connections and sharing resources. The Denton Public Library strives to fulfill its role as a vital community resource by providing safe and welcoming places to meet, work, and learn and by offering a current collection of materials in both electronic and traditional forms. A well-trained staff offers relevant educational opportunities to the community through in-house and outreach events.

Future Goals in FY 2014-15

Establish low tech makerspace at Emily Fowler Central Library.

Develop and promote support services for local business.

Increase direct participation in community business and non-profits.

Provide advanced software training through The Forge makerspace.

Prior Year Accomplishments in FY 2013-14

Creation of a new long-range plan for library facilities, services and materials.

Increased electronic delivery format options for customers including streaming movies, music and audio books and digital magazines.

Provided new public computers, scanners, copy and fax machines and tablet technology.

Opened the Forge, a collaborative electronic workspace with specialized hardware and software options for the public.

Formed an outreach team to coordinate participation in community events.

Note: For a complete description of this department’s Strategic Plan performance measures, please see the Strategic Plan Performance Report section of this document.

Neighborhood Services

Library Department

Strategic Plan Emphasis KFA 4: Safe, Liveable and Family-Friendly Community


106

NEIGHBORHOOD SERVICESLIBRARY DEPARTMENT SUMMARY

2012-13 2013-14 2013-14 2014-15EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE ADOPTEDLibrary Administration 1,548,218$ 1,705,277$ 1,705,277$ 1,770,891$ Emily Fowler Branch 1,254,163 1,416,565 1,416,565 1,330,336 North Branch 1,424,461 1,493,643 1,493,643 1,497,786 South Branch 1,009,169 1,064,720 1,064,720 1,066,123 TOTAL EXPENDITURES 5,236,011$ 5,680,205$ 5,680,205$ 5,665,136$

2012-13 2013-14 2013-14 2014-15EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 3,141,934$ 3,437,386$ 3,437,386$ 3,500,009$ Materials & Supplies 176,022 138,500 138,500 150,319 Maintenance & Repair 39,872 76,600 76,600 115,888 Insurance 63,947 77,322 77,322 76,510 Operations 407,732 412,193 412,193 447,420 Transfers 913,860 968,025 968,025 919,990 Fixed Assets 492,644 570,179 570,179 455,000 TOTAL EXPENDITURES 5,236,011$ 5,680,205$ 5,680,205$ 5,665,136$

PERSONNEL BY DIVISION 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDLibrary Administration 11.00 11.00 11.00 11.00Emily Fowler Branch 13.00 13.00 13.00 13.00North Branch 14.50 14.50 14.50 14.50South Branch 11.00 11.00 11.00 11.00TOTAL PERSONNEL 49.50 49.50 49.50 49.50

MAJOR BUDGET ITEMSFY 2013-14 FY 2014-15

The budget reflected the addition of $13,000 for a Makerspace (The Forge) and $80,000 for an Americans with Disabilities Act compliant ramp.

The budget reflects the addition of $50,000 for the replacement of two automated checkout and return stations.


107

ProgramDescription

Themissionof theParksandRecreationDepartment is: “enriching livesandbuildingcommunitythrough the stewardship of public parks and open space, and diverse recreational opportunitiesthat foster lifelong wellness, creativity, and, learning.” The four divisions within Parks andRecreationsupportthismissionthroughstrategicplanning,CIPenhancements,andtheprovisionofavarietyofpassiveandactiverecreationalopportunities,programs,andspecialevents.TheParksandRecreationDepartmentfulfillstherecreationalneedsofthebroaddemographicsegmentofourcitybytheeffectiveutilizationofourparks,athleticfields,walkingtrailsandaquaticfacilities.


CompleteconstructionandopenVelaSoccerComplex.

CompleterenovationandopenGolfDrivingRangeandbattingcages.

Developplansfor$1.3MTXDOTTrailGrant


Received$1.3MTXDOTTrailGranttoaddtrailsandconnectionsinNorthDenton

ExpandedMilamParkandrenovatedsidewalkinQuakertownPark

ReceivedawardsfromTexasPublicPoolCouncilforAquaticSafetyProgramoftheYearandtheParksMaintenanceDivisionplacedsecondattheTRAPSRegion2‐3ParksRodeo.



ParksandRecreationDepartment




108

NEIGHBORHOODSERVICES

PARKSANDRECREATIONDEPARTMENTSUMMARY

2012‐13 2013‐14 2013‐14 2014‐15EXPENDITURESBYDIVISION ACTUAL BUDGET ESTIMATE ADOPTEDParksAdministration 932,357$ 912,684$ 912,684$ 1,015,832$ParksAquatics 2,027,091 2,325,633 2,325,633 2,166,361ParksLeisureServices 2,591,566 2,760,623 2,760,623 2,969,538ParksMaintenance 5,154,247 5,700,156 5,700,156 5,636,973TOTALEXPENDITURES 10,705,261$ 11,699,096$ 11,699,096$ 11,788,704$

2012‐13 2013‐14 2013‐14 2014‐15EXPENDITURESBYCLASSIFICATION ACTUAL BUDGET ESTIMATE ADOPTEDPersonalServices 6,357,365$ 6,935,691$ 6,935,691$ 7,239,165$Materials&Supplies 636,412 696,938 696,938 725,865Maintenance&Repair 762,989 1,000,385 1,000,385 830,892Insurance 150,590 160,238 160,238 172,253Miscellaneous ‐ 960 960 ‐Operations 2,115,874 2,210,665 2,210,665 2,226,821Transfers 682,031 694,219 694,219 593,708

10,705,261$ 11,699,096$ 11,699,096$ 11,788,704$

PERSONNEL 2012‐13 2013‐14 2013‐14 2014‐15FullTimeEquivalents(FTE) ACTUAL BUDGET ESTIMATE ADOPTEDParksAdministration 7.00 7.00 7.00 9.00ParksAquatics 35.41 35.79 35.79 35.79ParksLeisureServices 31.31 31.39 31.39 31.39ParksMaintenance 45.36 47.36 47.36 45.36TOTALPERSONNEL 119.08 121.54 121.54 121.54

TheParksAquaticbudgetreflectedtheadditionof$227,721forreplacementandupgradestotheNatatoriumandWaterPark.

TheParksMaintenancebudgetreflectedtheadditionof2FTEsforoperationsandmaintenanceoftheVelaSoccerComplex.


TheParksbudgetreflectedtheadditionof$30,000fortheParkFoundationExecutiveDirector,$115,000fortheDentonCountyHistoricBridge.

Thisbudgetreflectsnomajorchanges.


109


110

2012-13 2013-14 2013-14 2014-15


Personal Services 43,228,308$ 45,388,685$ 45,388,685$ 46,860,233$

Materials & Supplies 787,377 764,953 764,953 800,381

Maintenance & Repair 448,521 465,088 465,088 487,500

Insurance 601,736 614,971 614,971 582,094

Miscellaneous 154,702 179,041 179,041 154,265

Operations 2,502,387 2,718,209 2,718,209 2,755,638

Transfers 2,114,797 2,161,191 2,161,191 2,410,923

Fixed Assets 86,385 80,000 80,000 139,950

TOTAL EXPENDITURES 49,924,213$ 52,372,138$ 52,372,138$ 54,190,984$

PERSONNEL BY DEPARTMENT 2012-13 2013-14 2013-14 2014-15

Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTED

Fire Department 168.75 167.75 167.75 168.25

Municipal Court Department 17.00 17.00 17.00 16.50

Municipal Judge Department 2.50 2.50 2.50 2.50

Police & Animal Services Departments 230.23 236.23 236.23 239.23

TOTAL PERSONNEL 418.48 423.48 423.48 426.48

PUBLIC SAFETY

EXPENDITURE AND PERSONNEL SUMMARY

2014-15


111

Program Description

The Denton Fire Department, including Fire Administration, Fire Operations, and Fire Prevention, provides a broad range of prevention and safety services capable of dynamic and flexible response whenever called upon. The department, in partnership with other City Departments and the community; safely, efficiently, and effectively deploys its resources in intelligent and planned responses.


Begin construction of Fire Station 2.

Pursue land acquisition for Station 4.

Begin Texas Fire Chief’s Association Best Practices Program.

Continue exploring funding options for a training facility.


Design of Station 2 – LEED certified building.

Participation in Citizen’s CIP Bond Committee program.

Implementation of on-line training program.


Public Safety

Fire Department

Strategic Plan Emphasis

KFA 4: Safe, Liveable and Family-Friendly Community


112

PUBLIC SAFETY

FIRE DEPARTMENT SUMMARY

2012-13 2013-14 2013-14 2014-15

EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE ADOPTED

Fire Administration 1,668,098$ 1,929,631$ 1,929,631$ 2,104,161$

Fire Operations 19,767,854 20,371,324 20,371,324 20,732,432

Fire Prevention 1,188,482 1,227,062 1,227,062 1,259,231


2012-13 2013-14 2013-14 2014-15

EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE ADOPTED




Insurance 255,236 258,591 258,591 233,931

Miscellaneous 48,292 54,600 54,600 54,600

Operations 1,133,522 1,287,928 1,287,928 1,288,933

Transfers 535,580 571,567 571,567 724,490

Fixed Assets 77,216 80,000 80,000 80,000


PERSONNEL BY DIVISION 2012-13 2013-14 2013-14 2014-15


Fire Administration 7.50 7.50 7.50 8.00

Fire Operations 153.00 152.00 152.00 152.00

Fire Prevention 8.25 8.25 8.25 8.25

TOTAL PERSONNEL 168.75 167.75 167.75 168.25

The budget reflects no major changes.

MAJOR BUDGET ITEMS

The budget reflects funding for an additonal 0.5 FTE to

increase a part-time Administrative Assistant to full time.

FY 2013-14 FY 2014-15


113

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 participants, reporting convictions to the State of Texas Department of Public Safety and providing statistical reporting to City and state entities. The Municipal Court has custodial duties over all documents and records that become part of the legal process. Municipal Court remits mandated fees to the State of Texas.


Combine Juvenile Case Manager and Teen Court program Administrator work area to

centralize all juvenile case processing. A partially completed second courtroom will be the Juvenile hearing area with those offices close by.

Leverage technology in all areas of the court to make processes more efficient and cost effective. Explore Kiosk for lobby, utilize electronic ticket writers for all law enforcement agencies, perfect public record search capability, add web options such as drivers safety and deferred adjudication requests on-line.

Continue to expand and explore better collection methods to encourage case resolution and timely payment on court ordered judgments.


We transitioned to paperless court processes in June 2013. We reduced our spending by $5,000 by eliminating case jackets and color coding system.

We implemented the Electronic jail payment system at our City jail.

We updated our main office area with new cubicles. We consolidated from six to four cubicles allowing more work space for the clerks, a better visual to the public and a more efficient use of our office space.


Public Safety

Municipal Court Department




114

PUBLIC SAFETY

MUNICIPAL COURT DEPARTMENT SUMMARY

2012-13 2013-14 2013-14 2014-15




Maintenance & Repair - - - 15,500

Insurance 14,982 19,072 19,072 18,620

Miscellaneous 5,200 5,300 5,300 5,300

Operations 29,872 32,316 32,316 53,561

Transfers 110,352 101,951 101,951 112,403

Fixed Assets 9,169 - - -




TOTAL PERSONNEL 17.00 17.00 17.00 16.50

The budget reflects $31,385 in funding for five Electronic

Ticket Writers for utilization by the Texas Woman's

University Police Department.


MAJOR BUDGET ITEMS

FY 2013-14 FY 2014-15


115

Program Description

The Municipal Judge's office performs all discretionary functions of an independent judiciary on behalf of the City of Denton. As required by law, the judge presides over all trials or hearings held in the Denton Municipal Court. Judicial functions include: jury trials, non-jury (bench) trials, pre-trials, bonds, summons, plea dockets, bond forfeiture hearings, Indigency hearings, payment plans, compliance and default hearings, and juvenile pleas. In addition to the judicial functions observed by the general public in open court, the Municipal Judge establishes court policies, implements processes and court work flow, and revises court policies and procedures in accordance with applicable statutory mandate. The Judge determines municipal fine schedules, issues municipal arrests, inspection warrants, and orders for the seizure of dangerous or cruelly treated animals. The Judge acts as a magistrate for criminal enforcement procedures for the Denton Police Department through the issuance of writs, warrants and other processes as to all levels of misdemeanor and felony prosecution.


Continue to re-evaluate and refine processes and procedures related to Denton Community Improvement Services cases filed with the Court and monitor methods or processes designed to better dispose of and enforce judgments rendered under the Denton Development Code or City ordinances.

Develop, implement and refine “on-line” options available to defendants wishing to dispose of their cases without personal appearance before the Court. These processes include internet based plea and request processes, as well as improved and streamlined options for payment by debit or credit card.


The Judge’s Office helped to develop and implement collection procedures and evaluated jail processes in light of collection improvement standards.

The Judge’s Office developed forms and directives necessary to accommodate changes in statutes enacted by the 83rd Texas State Legislature, including appropriate juvenile and discovery related forms mandated by legislative act. The Judge’s Office continued to refine electronic queues for various traffic and penal case processes related to a “paperless court,” including continuance requests and attorney representation notices, continuances and forms.


Public Safety

Municipal Judge Department




116

PUBLIC SAFETY MUNICIPAL JUDGE DEPARTMENT SUMMARY

2012-13 2013-14 2013-14 2014-15EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 297,553$ 394,538$ 394,538$ 393,041$ Materials & Supplies 1,502 4,943 4,943 4,943 Insurance 4,266 5,265 5,265 4,934 Operations 4,308 4,167 4,167 4,478 Transfers 85,706 30,297 30,297 35,320 TOTAL EXPENDITURES 393,335$ 439,210$ 439,210$ 442,716$

PERSONNEL BY DIVISION 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDTOTAL PERSONNEL 2.50 2.50 2.50 2.50


The budget reflected no major changes. The budget reflects no major changes.


117

Program Description

The Police Department is a full-service law enforcement and public safety agency that provides services within the city limits of Denton. The department is divided into three bureaus, Operations Bureau, Criminal Investigations Bureau, and Administrative Services Bureau. The mission of the Denton Police Department is to positively impact the quality of life in our community through excellent public service, protection of persons and property, and enforcement of the law.


Expand the use of technology and social media to engage members of the community with the Police Department.

Increase the training options available to personnel by utilizing new training center.

Initiate Departmental Strategic plan tied to a financial forecast emphasizing crime reduction, community policing initiatives, expansion of police facilities, and adequate staffing levels.


Opened Public Safety Training Facility and hosted our first full-time police academy for five Denton Police Department Police Officer Recruits.

Implemented citizen volunteer program which includes citizen patrol.

Began construction of new animal shelter facility.

Became the #1 most followed police agency in U.S. on Twitter for similar sized police departments with 12,288 followers.


Public Safety

Police and Animal Services Department




118

PUBLIC SAFETY

POLICE AND ANIMAL SERVICES DEPARTMENT SUMMARY

2012-13 2013-14 2013-14 2014-15


Animal Services Department 1,046,470$ 1,112,159$ 1,112,159$ 1,134,965$

Police Department 24,545,863 25,894,249 25,894,249 27,056,934


2012-13 2013-14 2013-14 2014-15





Insurance 327,252 332,043 332,043 324,609

Miscellaneous 101,210 119,141 119,141 94,365

Operations 1,334,685 1,393,798 1,393,798 1,408,666

Transfers 1,383,159 1,457,376 1,457,376 1,538,710

Fixed Assets - - - 59,950




Animal Services Department 11.00 11.00 11.00 11.00

Police Department 219.23 225.23 225.23 228.23

TOTAL PERSONNEL 230.23 236.23 236.23 239.23

FY 2013-14 FY 2014-15

MAJOR BUDGET ITEMS

The budget reflects the addition of three (3.0) FTE's, all

of which are patrol officers.

The budget reflected the addition of six (6) FTE's; 4

additional patrol officers, 1 additional parking enforcement

officer and a grant funded civilian position. The budget

reflects the addition of $17,931 for the Childrens Advocacy

Center.


119


120

EXPENDITURES 2012-13 2013-14 2013-14 2014-15 ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 1,194,096$ 1,125,504$ 1,125,504$ 1,214,091$ Materials & Supplies 18,621 24,075 24,075 27,482 Maintenance & Repairs 479,406 689,272 689,272 785,548 Insurance 28,007 32,829 32,829 24,343 Miscellaneous 2,157 2,800 2,800 2,800 Operations 1,003,458 1,075,822 1,075,822 1,068,818 Transfers 320,623 85,497 85,497 98,335 Fixed Assets - 200,000 200,000 200,000 TOTAL EXPENDITURES 3,046,368$ 3,235,799$ 3,235,799$ 3,421,417$

PERSONNEL BY DEPARTMENT 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDTransportation Operations 1.00 1.00 1.00 2.00Traffic Operations 13.00 12.00 12.00 12.00TOTAL PERSONNEL 14.00 13.00 13.00 14.00

EXPENDITURE AND PERSONNEL SUMMARY2014-15

TRANSPORTATION


121

Program Description

Traffic and Transportation Operations provide for the safe operation and support services for the transportation systems and industry. The Traffic Department monitors traffic volumes, maintains traffic signals, pavement markings, and signage. The Transportation Operations support transportation related planning activities for the regional transportation infrastructure to improve mobility and enhance air quality; all of which impacts the quality of life and economic vitality of the City of Denton and surrounding region. Both departments respond to citizen requests, provide emergency response, manage transportation issues, review new development, and assure compliance with federal, state, and local standards.


Assist Regional Transportation Council Representative with regionally significant transportation initiatives (IH-35E, IH-35W, Cotton Belt, and legislative efforts to improve transportation revenue options to improve mobility).

Proceeding with design work for new traffic signals at the intersections of Brinker at Colorado, Brinker at Spencer, Alegra Vista at Dallas, and State School at Unicorn Lake.

Continue to comply with the Federal standards for traffic sign reflectivity program which will include starting overhead replacement of regulatory and warning signs (on traffic signal mast arms, span wire intersections and bridges).


Supported elected officials efforts in their efforts to ensure the construction phase of IH-35E Managed Lane Project addresses mobility and capacity needs for Denton.

Assisted DCTA with implementing bus shelter plan for DCTA fixed routes.

Enhanced organizational awareness and benefits of active transportation modes.


Transportation

Traffic and Transportation Operations Department


KFA 2: Public Infrastructure


122

TRAFFIC AND TRANSPORTATION OPERATIONS DEPARTMENT SUMMARY

2012-13 2013-14 2013-14 2014-15


Traffic Operations 2,010,077$ 2,128,084$ 2,128,084$ 2,238,105$

Street Lighting 665,462 735,000 735,000 735,000

Transportation Operations 370,829 372,715 372,715 448,312


2012-13 2013-14 2013-14 2014-15




Repair & Maintenance 479,406 689,272 689,272 785,548

Insurance 28,007 32,829 32,829 24,343

Miscellaneous 2,157 2,800 2,800 2,800

Operations 1,003,458 1,075,822 1,075,822 1,068,818

Transfers 320,623 85,497 85,497 98,335

Fixed Assets - 200,000 200,000 200,000




Traffic Operations 13.00 12.00 12.00 12.00

Transportation Operations 1.00 1.00 1.00 2.00

TOTAL PERSONNEL 14.00 13.00 13.00 14.00

MAJOR BUDGET ITEMS

The budget reflects the addition of one FTE for a Bicycle and

Pedestrian Coordinator, $89,661. The budget reflects additional

funding of $50,000 for increased LED light replacements, a

traffic count study of $60,760, and $50,000 for traffic signal

backup power supplies.

The budget reflects additional funding of $53,034 for increased

LED light replacements. The budget reflects increased pavement

marking of $75,000, and $70,200 for traffic signal backup power

supplies.

TRANSPORTATION

FY 2013-14 FY 2014-15


123


124

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 9,467,977$ 9,522,694$ 8,522,694$ 9,613,754$ Materials & Supplies 276,952 502,925 502,925 552,008 Maintenance & Repair 628,682 857,546 857,546 916,377 Insurance 99,481 111,310 111,310 108,263 Miscellaneous 265,914 370,113 370,113 499,308 Operations 4,881,630 5,368,715 5,368,715 5,939,951 Transfers 2,159,490 2,922,158 2,922,158 2,725,662 Fixed Assets 37,170 17,774 17,774 56,834 TOTAL EXPENDITURES 17,817,296$ 19,673,235$ 18,673,235$ 20,412,157$

PERSONNEL BY DIVISION 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDCity Manager's Office 14.00 16.00 15.00 15.00 Economic Development Department 4.75 4.75 4.75 5.75 Facilities Management 14.00 14.00 14.00 15.00 Finance Department 24.50 23.50 23.50 23.50 Internal Audit Department 1.00 - - - Human Resources Department 13.00 13.00 13.00 11.00 Legal Administration Department 13.00 14.00 14.00 14.00 Public Communications Office 6.50 8.50 8.50 8.50 TOTAL PERSONNEL 90.75 93.75 92.75 92.75

ADMINISTRATIVE & COMMUNITY SERVICES EXPENDITURE AND PERSONNEL SUMMARY

2014-15


125

Program Description The City Manager serves under the policy direction of the City Council and provides the leadership for implementation of the City Council policies to ensure residents and businesses receive exceptional city services and Denton maintains a high quality of life. The City Manager’s Office facilitates the coordination and implementation of City Council policy direction, provides administration of the organization, and develops methods for the effective and efficient delivery of services to the Denton citizens. The City Secretary’s Office supports the City Council and City Manager by safeguarding the records management process, enhancing access to municipal records, overseeing the election process, and providing daily assistance to internal and external stakeholders.

Future Goals in FY 2014-15 Implement effective and efficient service delivery in accordance with Council policy.

Strengthen relationships with government, education, and community groups.

Ensure that customer service is conducted in a professional and courteous manner that meets or exceeds customer satisfaction expectations.

Explore opportunities to utilize technology to make access to information and communication with our stakeholders more effective.


Facilitated implementation of City Council policy direction and goals as set forth in the Strategic Plan.

Strengthened and cultivated relationships with education and government entities by coordinating regular meetings with the City Council and key staff members including county, state, and federal legislators, University of North Texas, Texas Woman’s University, and Denton Independent School District to address issues of common interest and concern.

Responded to citizen and staff information inquiries in a friendly and timely manner, often directing inquiries to information on the City’s website.

Implemented an automated agenda process for City Council Meetings, leveraging technology to enhance efficiency and effectiveness.

Facilitated and began implementation of a Leadership Team action plan to enhance communication and encourage innovation throughout the organization.


Administrative & Community Services

City Manager’s Office


KFA 1: Organizational Excellence KFA 5: Sustainable & Environmental Stewardship


126

ADMINISTRATIVE & COMMUNITY SERVICES CITY MANAGER'S OFFICE SUMMARY

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 2,108,014$ 2,353,904$ 2,353,904$ 2,392,436$ Materials & Supplies 32,586 34,208 34,208 40,788 Maintenance & Repair 6,887 11,628 11,628 19,980 Insurance 29,483 20,313 20,313 18,602 Miscellaneous 61,173 55,575 55,575 58,075 Operations 140,109 119,146 119,146 119,954 Transfers 151,591 114,967 114,967 125,012 Fixed Assets 14,750 - - - TOTAL EXPENDITURES 2,544,593$ 2,709,741$ 2,709,741$ 2,774,847$

PERSONNEL 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDTOTAL PERSONNEL 14.00 16.00 15.00 15.00


The budget reflectes no major changes.

The budget reflected no major changes.


127


ProgramDescription

TheEconomicDevelopmentDepartment'sobjectiveistopromoteandassistpositivedevelopmentinDentonthroughprograms,partnerships,andredevelopmentefforts. Thedepartmentactsastheliaisontopartnersin higher education, chambers of commerce, developers, businesses, and for specific CIP projects. Staffcompiles and distributes community statistics, information, and provides responses to concerns andinformational requests. Staff servesas liaisons for theEconomicDevelopmentPartnershipBoardand twoTaxIncrementReinvestmentZoneBoards.


Facilitatethecreationandimplementationofanew2‐3yearStrategicActionAgendaforEconomicDevelopment.

Develop recruitment initiatives for targeted industry clusters, includingaviation/aerospace supplychain,Peterbilt/automotivesupplychain,hi‐techbusinesses,andgreenenergyindustries.

ContinuetopromotethedevelopmentoftheWestparkIndustrialParkandTIRZ,bycreatingaMasterPlanforIndustrialDevelopment.

Developacomprehensiveincentiveprogramandreturnoninvestmentreportingmechanism.

Staff participation in local, regional, state, national, and international coalitions and professionalorganizationstobetterpositionDentonforeconomicgrowth.

PriorYearAccomplishmentsinFY2013‐14 ImplementedtheDowntownPlanthroughbusinessrecruitmentwherefourteennewbusinesses

openedandtwonewmulti‐usebuildingsweredevelopedcreating118,100squarefeetofnewlivingspace,andfacilitatedtheDowntownReinvestmentGrantProgramwheretheCitysawareturnoninvestmentof$49foreachdollargrantedintheprogram.

Facilitatedthelocationand/orexpansionofseveralmajorbusinessesinDentonincludingTetrapak,Peerless,MaydayManufacturing,Fastenal,Labinal,Target,andPeterbilt.SupportedretaildevelopmentforRayzorRanch,GoldenTriangleMall,UnicornLake,andDentonCrossing.

Providedresearchandassistancetomorethan150businesses;participatedinrecruitmentactivitiesformorethan40businesses;made110businessretentionvisits;participated,coordinated,and/orhostedbusinessmeetingsandworkshops,andfestivalthathadmorethan12,000attendeescollectively.


EconomicDevelopmentDepartment


KFA3:EconomicDevelopment


128

2012‐13 2013‐14 2013‐14 2014‐15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPersonalServices 500,303$ 504,240$ 504,240$ 622,523$Materials&Supplies 39,939 27,371 27,371 38,234Maintenance&Repair ‐ ‐ ‐ 576Insurance 4,416 9,292 9,292 9,034Miscellaneous 18,475 21,500 21,500 148,195Operations 62,392 64,023 64,023 104,525Transfers 103,848 25,702 25,702 31,231FixedAssets ‐ ‐ ‐Subtotal 729,373 652,128 652,128 954,318380Agreements‐AdValorem 104,332 103,279 103,279 183,767380Agreements‐SalesTax 1,376,292 1,471,000 1,471,000 1,820,872ChamberofCommerceContribution 61,430 60,897 60,897 60,897Subtotal 1,542,054 1,635,176 1,635,176 2,065,536TOTALEXPENDITURES 2,271,427$ 2,287,304$ 2,287,304$ 3,019,854$

PERSONNEL 2012‐13 2013‐14 2013‐14 2014‐15FullTimeEquivalents(FTE) ACTUAL BUDGET ESTIMATE ADOPTEDTOTALPERSONNEL 4.75 4.75 4.75 5.75

Thebudgetreflectedtheadditionof$20,000foreconomicdevelopmenteventsandprogramming.Inadditionthebudgetwasreducedby$100,000inordertocreatetheDowntownReinvestmentFund.TheDowntownReinvestmentFundwillaccountforexpensesrelatedtotheDowntownReinvestmentGrantProgram.

Thebudgetreflectstheadditionof$220,000fortheTechDentonEconomicDevelopmentInitiativethatincludes1FTE,and$40,000fortheOpenCounterSmallBusinessSupportprogram.

ADMINISTRATIVE&COMMUNITYSERVICES

ECONOMICDEVELOPMENTDEPARTMENT

MAJORBUDGETITEMS

FY2013‐14 FY2014‐15


129

Program Description

The Facilities Management Department is responsible for the preventative maintenance & care of forty-four buildings, vertical construction of all City owned facilities, card access systems for twenty buildings, access ID cards for all employees, and janitorial services for thirty-two buildings. The department maintains construction contracts, which includes supervision of architects, consultants and contractors. The department’s Capital Improvement Program (CIP) encompasses all City vertical construction (excluding electric substations, lift stations, pump stations, etc) and the Facilities Maintenance Program (formerly Roofs, Flooring & HVAC). Facilities Management is also responsible for supervising approved One Time Building Needs projects.


Continue to provide excellent customer service.

Maintain City facilities and equipment in the most cost effective manner possible.


Completed: Joint Training Facility at City Hall East PD, City Hall East roof replacement, City Hall City Manager’s restroom remodel and Martin Luther King HVAC replacement.

Continued work on projects including: Linda McNatt Animal Care and Adoption Center, Pecan Creek Operation building, Hickory Street enhancements, Denton Municipal Electric Meter Shop expansion, Solid Waste Parking Structure, Denton Municipal Electric Master Plan, Solid Waste Administration expansion, Solid Waste Home Chemical Collection expansion/relocation, Emily Fowler Public Library ADA ramp, Denton Municipal Electric office building, Solid Waste acreage, Fire Station replacement, Fleet roof replacement, Emily Fowler Public Library roof replacement, City Hall AV remodel, City Hall East Courts remodel and Lake Lewisville Water Treatment Plant roof replacement.

Performed preventative maintenance on City facilities and equipment to ensure the longest possible lifespan with as little interruption as possible for customers and employees.




Strategic Plan Emphasis KFA 2: Public Infrastructure


130

ADMINISTRATIVE & COMMUNITY SERVICES FACILITIES MANAGEMENT

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 1,239,813$ 1,297,707$ 1,297,707$ 1,414,034$ Materials & Supplies 37,675 47,248 47,248 47,275 Maintenance & Repair 620,265 834,043 834,043 886,946 Insurance 14,668 17,103 17,103 17,772 Miscellaneous 1,570 1,503 1,503 1,503 Operations 1,075,220 1,104,867 1,104,867 1,208,982 Transfers 135,591 123,385 123,385 127,385 Fixed Assets - - - 39,060 TOTAL EXPENDITURES 3,124,802$ 3,425,856$ 3,425,856$ 3,742,957$



The budget reflected $75,000 in one time funding for ADA enhancements and $132,590 in recurring funding to maintain square footage increases of facilities.

The budget reflects the addition of one FTE, a Licensed Facilities Trades Technician, $40,000 reduction of janitorial services from reduced frequency, $30,500 in one time funding to demolish a city building, and $46,777 in one time funding for an OCI survey of Airport roads and City parking lots.


131

Program Description

The Finance Department is comprised of the Accounting, Budget and Treasury, and Finance Administration divisions. The department is responsible for a variety of functions. These include: accounting, accounts payable and receivable, payroll, cash management, managing the City’s investment portfolio, debt management, budgeting, and long-range financial planning. The department produces quarterly financial reports, prepares the Comprehensive Annual Financial Report (CAFR) and the Annual Program of Services (Budget).


Expand the City’s lean government program and expand internal capabilities.

Implement an automated timekeeping system including leave accruals.

Implement JD Edwards upgrade enhancements.

Update position control module in JD Edwards.


Implemented bond fund consolidation and simplified arbitrage reporting.

Implemented an on-line payment and reporting system for Municipal Court operations as well as a shared services system for warrants through NCTCOG.

Received the Government Finance Officers Association Distinguished Budget Presentation Award and the Certificate of Achievement for Excellence in Financial Reporting.

Began a lean government initiative with a demonstration project.



Finance Department


KFA 1: Organizational Excellence KFA 2: Public Infrastructure

KFA 3: Economic Development


132

ADMINISTRATIVE & COMMUNITY SERVICES

2012-13 2013-14 2013-14 2014-15EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE ADOPTEDAccounting 1,752,980$ 1,745,612$ 1,745,612$ 1,799,092$ Budget and Treasury 1,301,646 1,393,070 1,393,070 1,421,219 Finance Administration 250,398 309,464 309,464 323,192 TOTAL EXPENDITURES 3,305,024$ 3,448,146$ 3,448,146$ 3,543,503$

2012-13 2013-14 2013-14 2014-15EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 2,201,587$ 2,406,167$ 2,406,167$ 2,471,795$ Materials & Supplies 87,477 66,178 66,178 105,393 Repair & Maintenance 705 675 675 675 Insurance 20,598 25,528 25,528 24,462 Miscellaneous 2,234 1,915 1,915 1,915 Operations 799,032 808,630 808,630 794,177 Transfers 193,391 139,053 139,053 145,086 TOTAL EXPENDITURES 3,305,024$ 3,448,146$ 3,448,146$ 3,543,503$

PERSONNEL BY DIVISION 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDAccounting 15.00 15.00 15.00 15.00 Budget and Treasury 7.50 6.50 6.50 6.50 Finance Administration 2.00 2.00 2.00 2.00 TOTAL PERSONNEL 24.50 23.50 23.50 23.50

MAJOR BUDGET ITEMS

FINANCE DEPARTMENT SUMMARY

FY 2014-15FY 2013-14The budget reflects no major changes.The budget reflected no major changes.


133

ADMINISTRATIVE & COMMUNITY SERVICES INTERNAL AUDIT DEPARTMENT

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDInsurance 906$ 1,093$ 1,093$ -$ Operations 109,937 75,000 75,000 75,000 TOTAL EXPENDITURES 110,843$ 76,093$ 76,093$ 75,000$

PERSONNEL 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDTOTAL PERSONNEL 1.00 - - -


The budget reflects no major changes. The budget reflected no major changes.


134


135

Program Description

The Human Resources Department is a partner that provides departments within the organization advice, support, and recommendations to effectively utilize and manage the City's human resources. The department's strategic role is to provide an avenue by which managers can attract and retain quality employees. This includes a competitive compensation and benefits package, dynamic recruiting program, cutting edge training program, and recommending short-term and long-term strategic human resource management decisions. The department is also a resource for employees when they need a neutral, objective party to help them work through challenges or concerns they may have related to the workplace, their position, and/or their supervisor(s).


Analyze feedback and make improvements as needed to the leadership development training program as the inaugural class ends. Make preparations to launch second class.

Continue with awareness and training on various employment related laws, with a major emphasis on Harassment Prevention training for employees.

Review leave benefit policies and make recommendation for changes that will balance the needs of the employee and the organization.


Partnered with UNT to implement a leadership development training program (Leadership Excellence and Enhancement Program (LEEP). Selected 12 participants out of 42 applicants for inaugural class that began in January of 2014.

Implemented HR2U sessions in order to increase visibility of Human Resources staff and expand customer service.

Implemented video surveillance/audio monitoring policy and worked with Facilities Management to ensure proper signage was posted to notify employees/public of use of cameras and audio equipment, where applicable.



Human Resources Department

Strategic Plan Emphasis KFA 1: Organizational Excellence


136

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 1,181,524$ 1,185,368$ 1,185,368$ 1,087,267$ Materials & Supplies 26,397 24,750 24,750 31,121 Maintenance & Repair 90 500 500 500 Insurance 12,349 14,953 14,953 14,523 Miscellaneous 50,362 53,373 53,373 53,373 Operations 157,788 229,629 229,629 287,374 Transfers 86,308 95,880 95,880 91,365 TOTAL EXPENDITURES 1,514,818$ 1,604,453$ 1,604,453$ 1,565,523$


The budget reflected the addition of $30,000 for a Leadership Development Program in partnership with the University of North Texas.

ADMINISTRATIVE & COMMUNITY SERVICES HUMAN RESOURCES DEPARTMENT


The budget reflects the transfer of two FTE's out of Human Resources and into the Risk Retention Fund and $62,000 for Performance, Compensation, and Succession Management Software.


137

Program Description

The Legal Department serves as general counsel to the City of Denton and provides transactional and advisory services and litigation services in support of the City Council, City Boards, and City staff. The office further approves all proposed ordinances before the City Council, drafts all proposed ordinances granting franchises, and inspects and reviews papers, documents, contracts and other instruments in which the City may be interested. In addition, prosecutors are provided through the department to represent the State of Texas in Municipal Court proceedings.


Continue to achieve favorable results in pending litigation and reduce litigation costs for the City.

Maintain the effectiveness of the transactional work of the City Attorney’s Office.

Attain a high level and broad based knowledge of Denton-specific ordinances in the City Attorney’s Office.

Continue participation in organizations which enhance Denton’s City Attorney’s Office, such as TCAA, IMLA and TML.

Continue to provide timely and accurate responses to legal questions.


Agenda items completed within the required timeframe.

Special projects completed in a timely manner.

Provided prompt and appropriate advice to City Council, City boards and City management.



Legal Administration Department



138

ADMINISTRATIVE & COMMUNITY SERVICES LEGAL ADMINISTRATION DEPARTMENT

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 1,652,111$ 1,849,264$ 1,849,264$ 1,871,569$ Materials & Supplies 12,807 16,075 16,075 12,086 Insurance 11,188 13,477 13,477 14,339 Operations 70,826 399,679 399,679 201,234 Transfers 65,779 68,385 68,385 77,660 Fixed Assets 22,420 17,774 17,774 17,774 TOTAL EXPENDITURES 1,835,131$ 2,364,654$ 2,364,654$ 2,194,662$



The budget reflected the addition of 1 FTE, a Deputy Assistant City Attorney and a mid year budget amendment of $200,000 for additional outside legal services.



139

Program Description

The Public Communications Office (PCO) assists the organization with the dissemination of information to the public. The department conducts programs which are designed to inform and educate citizens regarding City programs and services. PCO helps to create and maintain a positive public image of the City. Management is provided regarding the City's website, social media outlets, and the City's television channel. The department facilitates internal communication in order to keep employees informed. Advertising, print material, video production, and public relations support is provided to enhance programs for a variety of general government and utility departments.


Research and determine the need for a city-wide mobile application.

Increase City-wide social media (Facebook, Twitter, YouTube) followers by 15%.

Increase departments participating in engagedenton.com by 25%.

Increase Granicus views by 10%.


Doubled the number of YouTube subscribers.

Finished capital audio and HD video upgrades to Council Chambers, Work Session room, and DTV control room.

Increased City-wide social media followers by over 20%.

Facilitated enhancement of citizen engagement efforts.

Completed departmental Strategic Plan.



Public Communications Office



140

ADMINISTRATIVE & COMMUNITY SERVICES PUBLIC COMMUNICATIONS OFFICE SUMMARY

2012-13 2013-14 2013-14 2014-15EXPENDITURES BY DIVISION ACTUAL BUDGET ESTIMATE ADOPTEDPublic Communications Office 422,849$ 453,851$ 453,851$ 457,112$ Cable TV 263,529 294,788 294,788 313,607 Reprographics - 455,158 455,158 463,828 TOTAL EXPENDITURES 686,378$ 1,203,797$ 1,203,797$ 1,234,547$

2012-13 2013-14 2013-14 2014-15EXPENDITURES BY CLASSIFCATION ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 519,551$ 730,387$ 730,387$ 754,130$ Materials & Supplies 20,018 267,095 267,095 257,111 Maintenance & Repair 735 7,500 7,500 4,500 Insurance 5,873 9,551 9,551 9,531 Miscellaneous 745 350 350 350 Operations 99,976 125,656 125,656 135,117 Transfers 39,480 63,258 63,258 73,808 TOTAL EXPENDITURES 686,378$ 1,203,797$ 1,203,797$ 1,234,547$

PERSONNEL 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDPublic Communications Office 3.00 3.00 3.00 3.00 Cable TV 3.50 3.50 3.50 3.50 Reprographics - 2.00 2.00 2.00 TOTAL PERSONNEL 6.50 8.50 8.50 8.50


The budget reflects an expenditure reduction in operations of $18,900 and the addition of $4,800 for social media archiving.

The budget reflected Reprographics moving from the Technology Services Fund to the General Fund.


141

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDUnemployment Insurance 33,394$ 50,000$ 50,000$ 50,000$ Salary Adjustments - (887,943) (1,887,943) (900,000) Medical Insurance 31,680 33,600 33,600 - Police Auto Theft Grant - - - (150,000) Materials and Supplies 21 - - - Kiwanis Fireworks 20,000 20,000 20,000 20,000 Outside Contract Service - 3,200 3,200 3,200 Code Supplements 10,854 20,000 20,000 20,000 Flex Benefits Plan 33,071 50,000 50,000 50,000 Campus Theatre Utilities 26,000 105,000 105,000 105,000 Dues and Publications 61,527 54,563 54,563 69,563 City Manager's Contingency 78,333 100,000 100,000 100,000 Special Services 174,065 188,100 188,100 188,100 Consultant Fees - 109,108 109,108 60,000 Consultant Eng. Design & Bid 567,276 415,535 415,535 590,786 Collection Expense 4,557 500 500 500 Transfer to Capital Projects 253,000 - - - Transfer to Electric Fund 113,089 81,591 81,591 79,330 Transfer to Wastewater Fund 269,962 483,066 483,066 513,030 Transfer to Water Fund 200,577 377,344 377,344 327,682 Transfer to Solid Waste Fund - 8,300 8,300 8,550 Transfer to Materials Mgmt Fund 448,590 561,855 561,855 569,386 Transfer to Engineering - 621,826 621,826 354,916 Transfer To Customer Service 98,284 157,546 157,546 201,221 TOTAL EXPENDITURES 2,424,280$ 2,553,191$ 1,553,191$ 2,261,264$

The budget reflects salary savings of $1,000,000 along with 1-2% equity adjustments totaling $100,000 for employees below the midpoint for their positions, if certain other criteria are met and a $60,000 increase in the Meet and Confer Contract.

ADMINISTRATIVE & COMMUNITY SERVICES NON-DEPARTMENTAL


The budget reflected salary savings of $1,000,000 along with 1-2% equity adjustments totaling $112,057 for employees below the midpoint for their positions, if certain other criteria are met.


142

General D

ebt Service F

und


143


144

The General Debt Service Fund accumulates and makes payments of principal and interest on long-term debt secured by the general taxing powers pertaining to the City’s jurisdiction. Resources include an applicable portion of the Ad Valorem Tax Levy and related interest income, as well as transfers from internal service funds for their portion of the debt service payment.

DEBT MANAGEMENT SUMMARY A. Debt Issuance. The City will issue debt primarily for the purpose of acquiring or constructing capital

assets for the general benefit of its citizens and to allow it to fulfill its various missions as a city. Debt may be issued for the purposes of purchasing land or rights-of-way and/or improvements to land, for construction projects to provide for the general good, or for capital equipment.

B. Types of Debt.

1. General Obligation Bonds (GOs). General Obligation Bonds will be used only to fund capital assets of the general government and are backed by the full faith and credit of the City and its ad valorem tax authority. They are not to be used to fund operating needs of the City. General Obligation Bonds must be authorized by a vote of the citizens of the City of Denton.

2. Revenue Bonds (RBs). Revenue Bonds will be issued to provide for the capital needs of any activities where the capital requirements are necessary for continuation or expansion of a service which produces revenue and for which the asset may reasonably be expected to provide for an income stream to fund the debt service requirements. Prior to FY 2009-10 the City of Denton issued utility system revenue bonds for all utility financing needs. Beginning in June 2010, management elected to discontinue this practice in favor of issuing Certificates of Obligation (COs). The purpose of this change is to take advantage of interest savings associated with the higher AA bond rating for COs.

3. Certificates of Obligation (COs). Certificates of Obligation may be issued to:

Finance permanent improvements and land acquisition, the need for which arose

between bond elections;

Finance costs associated with capital project overruns;

Acquire equipment/vehicles;

Leverage grant funding;

Renovate, acquire, construct facilities and facility improvements;

Construct street improvements;

Provide funding for master plans/studies; or

Address necessary life safety needs.

In accordance with state law, an ordinance authorizing publication of a notice of intent to issue Certificates of Obligation shall be presented for the consideration of the City Council. The notice of intent shall be published in a newspaper of general circulation in the City once a week for two consecutive weeks with the first publication to be at least fifteen (15) days prior to the sale date.

Certificates of Obligation may be backed by a tax pledge under certain circumstances as defined by law. They may also be backed by a combination of tax and revenue pledge eligible under state law.

GENERAL DEBT SERVICE FUND 2014-15


145

Some revenues are restricted as to the uses for which they may be pledged. Electric, Water, Wastewater, and Solid Waste revenues may be pledged without limit for Electric, Water, Wastewater, and Solid Waste purposes but may only be pledged up to $10,000 for non-utility system purposes.

The life of the obligation will not exceed the estimated useful life of the projects financed.

4. Method of Sale. The City will use a competitive bidding process in the sale of bonds unless the nature of the issue warrants a negotiated sale. In situations where a competitive bidding process is not elected, the City will present the reasons why, and will actively participate with the financial advisor in the selection of the underwriter or direct purchaser.

5. Bidding Parameters. The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include:

Limits between lowest and highest coupons; Coupon requirements relative to the yield curve; Method of underwriter compensation, discount or premium coupons; Use of true interest cost (TIC); Use of bond insurance; Serial debt versus term debt with mandatory sinking fund redemptions; and Call provisions.

C. Analysis of Financing Alternatives. Staff will explore alternatives to the issuance of debt for capital

acquisitions and construction projects. These alternatives will include, but not be limited to: 1) grants in aid, 2) use of reserves, 3) use of current revenues, 4) contributions from developers and others, 5) leases, and 6) impact fees.

D. Disclosure. Full disclosure of operations will be made to the bond rating agencies and other depositories of financial information including the Electronic Municipal Market Access (EMMA) System, as well as the Texas Municipal Advisory Council (State Information Depository) as required by the Securities and Exchange Commission (SEC) Rule 15c2-12.

E. Rating Agency Communication. The City staff will seek to maintain and improve its current bond rating so its borrowing costs are reduced to a minimum and its access to credit preserved. The City staff, with the assistance of financial advisors and bond counsel, will prepare the necessary materials for presentation to the rating agencies, will aid in the production of Official Statements, and will take responsibility for the accuracy of all financial information released.

F. Federal Requirements. The City will maintain procedures to comply with arbitrage rebate and other federal requirements.

G. Debt Limit. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Denton's adopted rate of $0.68975 per $100 valuation falls well below this limit.

H. Bond Ratings. Denton's bonds currently have the following ratings:

Moody’s Standard & Poor’s Fitch

General Obligation Bonds Aa2 AA AA+

Revenue Bonds A1 AA- Not Rated

These ratings directly affect the cost of debt. The City's policies are focused on issues which maintain high bond ratings and keep debt costs reasonable.


146

AD VALOREM TAX DISTRIBUTIONBETWEEN DEBT SERVICE AND OPERATIONS AND MAINTENANCE

$0

$10

$20

$30

$40

$50

$60

Mill

ions

Operations & Maintenance Debt Service


147


148

GENERAL DEBT SERVICE FUNDRESOURCE & EXPENDITURE SUMMARY

2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDAd Valorem & Delinquent Taxes 14,893,428$ 14,965,568$ 14,965,568$ 16,187,108$ Interest Income 37,441 50,000 50,000 50,000 Transfer In - Drainage 464,419 405,388 401,865 382,800 Transfer In - Solid Waste 5,369,209 5,936,809 5,933,390 6,877,872 Transfer In - Fleet 254,626 247,117 246,426 253,791 Transfer In - Materials Mgmt 44,072 44,114 44,114 47,934 Transfer In - Technology 212,157 72,100 72,100 70,700 Transfer In - Communication 34,213 33,013 33,013 12,213 Transfer In - Airport 226,452 357,141 357,141 481,156 Transfer In - Electric 12,362,406 15,056,362 15,056,362 19,269,704 Transfer In - Water 3,742,450 4,001,556 4,001,556 4,695,866 Transfer In - Wastewater 2,950,492 3,108,327 3,108,327 4,250,395 TOTAL REVENUES 40,591,365 44,277,495 44,269,862 52,579,539 Use of Reserves - - - - TOTAL RESOURCES 40,591,365$ 44,277,495$ 44,269,862$ 52,579,539$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDGeneral Debt Service 14,162,970$ 14,993,568$ 14,959,882$ 16,215,108$ Fleet Debt Service 254,626 247,117 246,426 253,791 Communications Debt Service 34,213 33,013 33,013 12,213 Technology Debt Service 212,157 72,100 72,100 70,700 Drainage Debt Service 464,419 405,388 401,865 382,800 Solid Waste Debt Service 5,369,209 5,936,809 5,933,390 6,877,872 Materials Mgmt Debt Service 44,072 44,114 44,114 47,934 Airport Debt Service 226,452 357,141 357,141 481,156 Electric Debt Service 12,362,406 15,056,362 15,056,362 19,269,704 Water Debt Service 3,742,450 4,001,556 4,001,556 4,695,866 Wastewater Debt Service 2,950,492 3,108,327 3,108,327 4,250,395 Fiscal Charges 19,530 22,000 22,000 22,000 TOTAL EXPENDITURES 39,842,996$ 44,277,495$ 44,236,176$ 52,579,539$


149

General Debt General DebtYear Principal Interest Total

2014-15 33,490,000$ 20,502,287$ 53,992,287$ 2015-16 34,235,000 18,631,894 52,866,894 2016-17 33,340,000 17,257,989 50,597,989 2017-18 32,190,000 15,829,687 48,019,687 2018-19 32,995,000 14,360,495 47,355,495 2019-20 32,675,000 12,857,453 45,532,453 2020-21 33,430,000 11,335,166 44,765,166 2021-22 33,280,000 9,799,730 43,079,730 2022-23 28,955,000 8,388,201 37,343,201 2023-24 26,585,000 7,185,937 33,770,937 2024-25 24,265,000 6,134,145 30,399,145 2025-26 17,070,000 5,310,539 22,380,539 2026-27 16,990,000 4,637,701 21,627,701 2027-28 16,055,000 3,984,780 20,039,780 2028-29 15,365,000 3,372,643 18,737,643 2029-30 16,105,000 2,750,267 18,855,267 2030-31 12,220,000 2,180,160 14,400,160 2031-32 10,600,000 1,739,707 12,339,707 2032-33 8,135,000 1,403,554 9,538,554 2033-34 4,265,000 1,178,426 5,443,426 2034-35 2,200,000 1,054,800 3,254,800 2035-36 2,315,000 964,500 3,279,500 2036-37 2,435,000 869,500 3,304,500 2037-38 2,560,000 769,600 3,329,600 2038-39 2,690,000 664,600 3,354,600 2039-40 2,815,000 554,500 3,369,500 2040-41 2,930,000 439,600 3,369,600 2041-42 3,050,000 320,000 3,370,000 2042-43 3,175,000 195,500 3,370,500 2043-44 3,300,000 66,000 3,366,000 TOTAL 489,715,000$ 174,739,361$ 664,454,361$

Note: In addition, the City's outstanding Utility System Revenue Long-Term Debt is $142,201,257 as of October 1, 2014.

GENERAL LONG-TERM DEBTPRINCIPAL & INTEREST REQUIREMENTS

AS OF OCTOBER 1, 2014


150

GENERAL DEBT SERVICE FUNDPRINCIPAL/INTEREST DEBT REQUIREMENTS

2015-2044

$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44

INTEREST PRINCIPAL


151

GENERAL LONG-TERM DEBT PRINCIPAL & INTEREST REQUIREMENTS

2014-15

Issue Issue Date Final Maturity Coupon Rate*2005 General Obligation 05-25-05 02-15-2025 3.00 to 5.002005 Certificates of Obligation 05-15-05 02-15-2025 3.00 to 4.372006 General Obligation 07-07-06 02-15-2026 4.25 to 5.002006 Certificates of Obligation 07-07-06 02-15-2026 4.00 to 4.752007 General Obligation 07-17-07 02-15-2027 4.00 to 5.002007 Certificates of Obligation 07-17-07 02-15-2027 4.00 to 5.002007A General Obligation Refunding 09-17-07 02-15-2022 4.00 to 5.252007A Certificates of Obligation 10-01-07 02-15-2027 4.00 to 5.002008 General Obligation 08-19-08 02-15-2028 4.00 to 4.752008 Certificates of Obligation 08-19-08 02-15-2028 3.00 to 4.632009 General Obligation Refunding 04-01-09 02-15-2016 3.00 to 5.002010 Combination Tax & Revenue Refunding** 03-02-10 02-15-2025 2.00 to 5.002010 Certificates of Obligation** 06-15-10 02-15-2030 2.00 to 5.002010 General Obligation 06-15-10 02-15-2030 3.80 to 4.302010A General Obligation Refunding** 07-28-10 02-15-2014 3.00 to 5.002011 General Obligation Refunding & Improvement** 04-01-11 02-15-2031 2.00 to 4.752011 Certificates of Obligation** 04-01-11 02-15-2031 2.00 to 5.002012 General Obligation Refunding & Improvement** 04-15-12 02-15-2032 2.00 to 5.002012 Certificates of Obligation** 04-15-12 02-15-2032 2.00 to 5.002013 Certificates of Obligation** 04-15-13 02-15-2033 3.00 to 4.002013 General Obligation Refunding & Improvement 06-11-13 02-15-2033 2.00 to 4.002014 Certificates of Obligation** 04-23-14 02-15-2044 2.00 to 5.002014 General Obligation Refunding & Improvement 04-23-14 02-15-2034 2.00 to 3.502014 General Obligation Refunding 08-21-14 02-15-2025 3.00 to 5.00

* Actual yields on bonds may differ from stated coupons.** Includes Utility System debt previously sold as Utility System Revenue Bonds.

Note: In addition, the City's outstanding Utility System Revenue Long-Term principal amount is $144,225,000 as of October 1, 2013.


152

GENERAL LONG-TERM DEBTPRINCIPAL & INTEREST REQUIREMENTS

2014-15

Original Amount Net Amount Principal & Interest Requirements for 2014-15Amount of Refunded Outstandingof Issue Issues 10/01/14 Principal Interest TOTAL

5,000,000 1,920,000 245,000 245,000 5,359 250,359 7,145,000 4,195,000 235,000 235,000 4,700 239,700 3,695,000 3,695,000 2,625,000 165,000 121,575 286,575

12,665,000 12,665,000 5,040,000 425,000 217,496 642,496 15,925,000 15,925,000 11,930,000 680,000 568,875 1,248,875 11,445,000 11,445,000 5,035,000 545,000 219,493 764,493 28,270,000 28,270,000 23,355,000 3,425,000 979,175 4,404,175

7,065,000 7,065,000 5,600,000 290,000 240,585 530,585 7,300,000 7,300,000 5,785,000 295,000 251,476 546,476

10,685,000 10,685,000 4,590,000 735,000 177,456 912,456 7,525,000 7,525,000 810,000 400,000 19,300 419,300

58,820,000 58,820,000 47,090,000 3,445,000 2,027,238 5,472,238 61,085,000 61,085,000 49,405,000 3,355,000 2,077,144 5,432,144

4,115,000 4,115,000 3,575,000 155,000 141,114 296,114 39,165,000 39,165,000 25,705,000 2,970,000 1,176,900 4,146,900 10,845,000 10,845,000 5,670,000 575,000 180,625 755,625 32,100,000 32,100,000 26,095,000 2,400,000 975,738 3,375,738 33,590,000 33,590,000 32,855,000 2,780,000 1,332,612 4,112,612 44,675,000 44,675,000 39,340,000 2,940,000 1,599,819 4,539,819 63,520,000 63,520,000 60,600,000 3,430,000 2,177,625 5,607,625 10,735,000 10,735,000 10,465,000 250,000 358,537 608,537 89,180,000 89,180,000 89,180,000 2,295,000 4,364,272 6,659,272

7,330,000 7,330,000 7,330,000 1,120,000 185,425 1,305,425 27,155,000 27,155,000 27,155,000 335,000 1,099,748 1,434,748

TOTAL 489,715,000$ 33,490,000$ 20,502,287$ 53,992,287$


153


154

Electric Fund

Wholesale Power

Energy Management

Energy Services

Power Supply Administration

Safety and Training


Operations & Maintenance

Distribution

System Operations

Substations

Engineering

Electric Communications

Metering Operations

General Operations Administration

Electric OperationsElectric Administration

Electric Fund


155


156

Program Description

The Electric Department provides competitive and reliable electric service for the ratepayers of Denton Municipal Electric. The departments include Power Supply Administration, Electric Wholesale Power, Electric Operations & Maintenance, Electric Systems Operations, Electric Distribution, Electric Substations, Engineering, Electric Metering, and Electric Communications.


Maintain competitive position with other adjoining electric utilities while ensuring the electric system has the capability to provide reliable electric service for all present and future customers.

Ensure the safety of DME employees and the general public. Ensure DME is compliant with state and federal regulations.

Manage DME infrastructure needs to meet future growth and development plans.


Completed ties into system for 25 Photovoltaic (PV) customers.

Worked with UNT and completed tie into electric system of three wind generators. Completed detailed engineering study of the electric system, which identified areas that

need redesign or improvement.


Enterprise Fund

Electric




157

2012-13 2013-14 2013-14 2014-15


Operating Revenues 135,699,271$ 150,892,980$ 151,274,461$ 165,802,333$

Non-Operating Revenues 424,111 350,000 347,620 350,000

TOTAL REVENUES 136,123,382 151,242,980 151,622,081 166,152,333

Use of Reserves 15,937,992 23,723,144 23,344,043 892,497

TOTAL RESOURCES 152,061,374$ 174,966,124$ 174,966,124$ 167,044,830$

2012-13 2013-14 2013-14 2014-15


Fuel & Purchased Power 99,192,748$ 109,953,091$ 109,995,740$ 93,218,420$

Operation & Maintenance 20,976,327 30,019,779 29,018,329 35,962,464

Return on Investment 4,186,163 4,507,707 4,532,714 4,884,489

Franchise Fee 5,980,233 6,439,581 6,475,306 6,977,841

Non-Operating Expenditures 21,725,903 24,045,966 24,944,035 26,001,616


PERSONNEL 2012-13 2013-14 2013-14 2014-15


TOTAL PERSONNEL 143.00 164.00 164.00 174.00

The budget includes a 5.5% revenue increase, including a

Transmission Cost Recovery Factor (TCRF). The budget reflects

the addition of 10.0 FTE's: 5 FTE's are related to the increased

capital program; 1 FTE's in the newly created Energy

Management division and 4 FTE's for general operations.

ELECTRIC FUND

RESOURCE & EXPENDITURE SUMMARY

The format of this budget is being used to provide financial information in a manner that is commensurate to what is

publicly available from the other municipal utilities and investor-owned utilities operating in Texas.

MAJOR BUDGET ITEMS

FY 2013-14 FY 2014-15The budget included a 2.5% base rate increase. The budget

reflected the addition of 21.0 FTE's: 7 FTE's are related to the

increased capital program; 11 FTE's in the newly created

Energy Management division needed to manage duties

currently provided by an outside firm and 3 FTE's for general

operations. A budget amendment for $6,606,374 was enacted.

2014-15


158

RESOURCES

$167,044,830

Operating RevenuesNon-Operating RevenuesUse of Reserves

EXPENDITURES

$167,044,830

ELECTRIC FUND RESOURCES & EXPENDITURES

Franchise Fee 4.18%

Fuel & Purchased Power

55.80%

Operation & Maintenance

21.53%

Return on Investment 2.92%

Non-Operating Expenditures

15.57%

Operating Revenues 99.26%

Non-Operating Revenues

0.21%



159


160

ELECTRIC UTILITIES FUND

PRINCIPAL & INTEREST REQUIREMENTSAS OF OCTOBER 1, 2014

YEAR PRINCIPAL INTEREST TOTAL2014-15 13,825,000$ 11,811,325$ 25,636,325$ 2015-16 14,275,000 10,828,269 25,103,269 2016-17 14,835,000 10,197,807 25,032,807 2017-18 15,455,000 9,513,444 24,968,444 2018-19 17,645,000 8,763,638 26,408,638 2019-20 18,455,000 7,931,919 26,386,919 2020-21 18,515,000 7,073,175 25,588,175 2021-22 17,800,000 6,239,671 24,039,671 2022-23 17,040,000 5,455,330 22,495,330 2023-24 16,400,000 4,737,190 21,137,190 2024-25 14,915,000 4,085,672 19,000,672 2025-26 9,960,000 3,579,260 13,539,260 2026-27 9,725,000 3,187,955 12,912,955 2027-28 9,605,000 2,802,567 12,407,567 2028-29 9,180,000 2,432,955 11,612,955 2029-30 9,630,000 2,058,980 11,688,980 2030-31 7,420,000 1,713,738 9,133,738 2031-32 6,105,000 1,452,738 7,557,738 2032-33 4,710,000 1,261,016 5,971,016 2033-34 2,105,000 1,138,269 3,243,269 2034-35 2,200,000 1,054,800 3,254,800 2035-36 2,315,000 964,500 3,279,500 2036-37 2,435,000 869,500 3,304,500 2037-38 2,560,000 769,600 3,329,600 2038-39 2,690,000 664,600 3,354,600 2039-40 2,815,000 554,500 3,369,500 2040-41 2,930,000 439,600 3,369,600 2041-42 3,050,000 320,000 3,370,000 2042-43 3,175,000 195,500 3,370,500 2043-44 3,300,000 66,000 3,366,000 TOTAL 275,070,000$ 112,163,518$ 387,233,518$

Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds.


161

ELECTRIC UTILITIES FUND ELECTRIC UTILITIES FUND

PRINCIPAL & INTEREST REQUIREMENTS PRINCIPAL & INTEREST REQUIREMENTS

BY ISSUE BY ISSUE

2014-15 2014-15

Final Coupon

Issue Issue Date Maturity Rate*

2005 Utility System Refunding 05-15-05 12-01-2023 3.00 to 5.00

2006 Utility System Revenue 07-07-06 12-01-2025 3.00 to 5.00


2007A Utility System Revenue 07-17-07 12-01-2026 4.00 to 5.00


2010 Combination Tax & Revenue Refunding 03-02-10 02-15-2025 3.00 to 5.00

2010 Certificates of Obligation 06-15-10 02-15-2030 2.00 to 5.00

2010A General Obligation Refunding 07-28-10 02-15-2014 3.00 to 5.00


2011 General Obligation Refunding & Improvement 04-01-11 02-15-2021 2.00 to 4.75





2014 General Obligation Refunding 08-21-14 02-15-2025 3.00 to 5.00

* Actual yields on bonds may differ from stated coupons.

Capital Improvements in the Utility System are partially funded through the sale of bonds.

The debt above represents consolidation of prior issues and funding for future growth.

The Utility System - Electric, Water, and Wastewater - is currently expanding to

accommodate the needs of the community and surrounding area which are

also dependent upon the system.


162

ELECTRIC UTILITIES FUND

PRINCIPAL & INTEREST REQUIREMENTS

BY ISSUE

2014-15

Original Amount Net Amount Principal & Interest Requirements for 2014-15

Amount of of Refunded Outstanding

Issue Issues 10/1/2014 Principal Interest Total

16,465,000 16,465,000 12,915,000 1,965,000 596,624 2,561,624

8,515,000 8,515,000 6,020,000 380,000 268,950 648,950

10,035,000 10,035,000 8,075,000 1,005,000 324,500 1,329,500

7,050,000 7,050,000 5,265,000 300,000 233,656 533,656

11,085,000 11,085,000 8,670,000 440,000 374,094 814,094

58,820,000 58,820,000 47,090,000 3,445,000 2,027,238 5,472,238

32,945,000 32,945,000 28,560,000 1,295,000 1,209,225 2,504,225

4,060,000 4,060,000 2,675,000 390,000 120,550 510,550

20,250,000 20,250,000 18,610,000 730,000 757,256 1,487,256

3,105,000 3,105,000 1,655,000 215,000 47,100 262,100

21,485,000 21,485,000 20,200,000 765,000 850,350 1,615,350

10,095,000 10,095,000 10,095,000 910,000 419,450 1,329,450

38,405,000 38,405,000 37,275,000 1,425,000 1,340,513 2,765,513

56,395,000 56,395,000 56,395,000 560,000 2,763,023 3,323,023

11,570,000 11,570,000 11,570,000 - 478,796 478,796

TOTAL 275,070,000$ 13,825,000$ 11,811,325$ 25,636,325$


163


164

Water F

und

Administration

Utilities Administration

Production

Distribution

Metering

Laboratory

Customer Service

Water Operations

Water Fund


165


166

Program Description

The primary function of the Water Department is to produce, distribute, and meter potable water for the City of Denton. The treated water must meet or exceed all state and federal regulations. Other responsibilities include water system capital improvement planning, development coordination and liaison with local, state, and federal regulatory authorities. This Fund also includes Utilities Administration and Customer Service divisions.


Complete 5 year update of the Water Rate Study.

Complete construction of the 3.0 million gallon elevated storage tank for service to the southwest upper pressure plane.

Review wholesale water supply contracts with UTRWD and the City of Dallas.

Prior Year Accomplishments in FY 2013-14 Completed the 5 year update to the Water Impact Fee Study, 10 year CIP and Ordinances.

Completed the 5 year update to the water conservation and drought contingency plans.

Began construction of the 3.0 million gallon elevated storage tank for service to the

southwest upper pressure plane.


Enterprise Fund

Water




167

WATER FUNDRESOURCE & EXPENDITURE SUMMARY

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDInterest Operating 80,636$ 46,000$ 74,000$ 92,000$ Water Sales Residential 15,890,437 17,197,614 17,031,963 18,029,014 Water Sales Commercial 14,493,117 15,354,720 15,491,987 15,915,885 Water for Resale 1,508,817 937,462 1,069,230 1,070,592 Other Water 1,095,753 796,891 803,226 897,037 Public Works Fees & Permits 550,740 - - - Engineering Fees & Permits 5,470 - - - Engineering Charges 2,100,573 - - - Public Works Charges 110,623 - - - Cost of Service - General Fund 298,861 533,353 524,384 529,650 Cost of Service - Electric 2,567,613 2,937,716 2,900,444 3,699,799 Cost of Service - Wastewater 851,436 921,893 907,372 1,105,675 Cost of Service - Solid Waste 815,344 751,411 740,820 825,608 Other Transfers 21,632 - - - Impact Fee Revenues 2,600,000 3,100,000 3,100,000 3,600,000 TOTAL REVENUES 42,991,052$ 42,577,060$ 42,643,426$ 45,765,260$ Use of Reserves - 328,745 - 437,011 TOTAL RESOURCES 42,991,052$ 42,905,805$ 42,643,426$ 46,202,271$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDWater Administration 1,121,823$ 1,472,199$ 1,095,840$ 1,467,538$ Water Production 5,805,643 7,013,660 6,726,207 8,677,343 Water Distribution 5,723,720 7,707,356 7,705,239 7,350,317 Water Metering 1,606,483 2,041,983 1,924,572 2,129,516 Water Engineering 2,070,839 - - - Public Works Inspections 735,967 - - - Water Laboratory 374,490 472,957 452,836 499,284 Utilities Administration 881,870 1,122,106 1,278,890 1,586,139 Customer Service 4,467,465 4,880,632 4,819,546 5,446,369 Miscellaneous 17,760,898 18,194,912 18,204,238 19,045,765 TOTAL EXPENDITURES 40,549,198$ 42,905,805$ 42,207,368$ 46,202,271$

PERSONNEL 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDWater Administration 9.50 9.00 9.00 9.00 Water Production 33.00 34.00 34.00 35.00 Water Distribution 22.00 22.00 22.00 23.00 Water Metering 14.00 15.00 15.00 15.00 Water Engineering 15.50 - - - Public Works Inspections 7.50 - - - Water Laboratory 4.00 4.50 4.50 4.50 Utilities Administration 8.00 8.00 8.00 9.00 Customer Service 40.50 41.00 41.00 42.50 TOTAL PERSONNEL 154.00 133.50 133.50 138.00

2014-15


168

RESOURCES

EXPENDITURES

$46,202,271

$46,202,271

WATER FUND RESOURCES & EXPENDITURES

Purchased Power 3.50%

Purchased Water 0.24%




Insurance 0.48%

Return on Investment 2.72%

Franchise Fee 3.84%

Miscellaneous 0.98%

Operations 6.78%

Debt Service 29.94%

Cost of Service - General Fund 2.97%

Cost of Service - Other 3.97%

Transfer to Capital Projects 16.04%

Interest Operating 0.20%

Water Sales Residential 39.02%

Water Sales Commercial 34.45%

Water for Resale 2.32%

Other Water 1.94%

Cost of Service Transfers 13.33%

Impact Fee Revenues 7.79%



169

WATER FUNDEXPENDITURES BY CLASSIFICATION

2014-15

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPurchased Power 1,159,882$ 1,501,504$ 1,489,319$ 1,617,918$ Purchased Water 82,942 91,500 97,730 109,800 Personal Services 10,720,930 9,680,858 9,473,257 9,940,056 Materials & Supplies 1,442,158 1,764,039 1,697,794 1,813,463 Maintenance & Repair 1,065,058 1,335,146 1,308,642 1,436,599 Insurance 203,693 217,201 217,201 219,527 Return on Investment 1,099,654 1,200,034 1,203,874 1,256,938 Franchise Fee 1,570,935 1,691,258 1,696,744 1,772,319 Miscellaneous 89,693 101,139 94,596 450,832 Operations 1,876,414 2,846,777 2,419,862 3,130,434 Debt Service 13,209,294 13,199,256 13,199,256 13,835,235 Cost of Service - General Fund 1,684,578 1,396,582 1,396,582 1,373,457 Cost of Service - Other 1,829,453 1,701,118 1,701,118 1,835,552 Transfer to Capital Projects 4,514,514 6,179,393 6,211,393 7,410,141 TOTAL EXPENDITURES 40,549,198$ 42,905,805$ 42,207,368$ 46,202,271$


A 3% rate increase for water customers is included in the budget. The budget reflects the addition of 4.5 FTE's: 1 FTE for a Maintenance Tech III in Water Production, 1 FTE for a Line Locator in Water Distribution, 1 FTE for a Natural Resource Coordinator in Utility Administration, 1 FTE for a Billing Specialist in Customer Service, and 0.5 FTE for a Customer Service Representative in Customer Service.

A 4.0% rate increase for water customers is included in the budget. The budget reflected the addition of 3 FTE's: 1 FTE for an Operator in Water Production; 1 FTE for a Meter Mechanic I in Water Metering; 0.5 FTE for a Technical Operations Specialist in Water Lab and 0.5 FTE for two part time temporary positions in Customer Service.


170

WATER UTILITIES FUND

PRINCIPAL & INTEREST REQUIREMENTSAS OF OCTOBER 1, 2014

YEAR PRINCIPAL INTEREST TOTAL2014-15 8,785,000$ 5,047,362$ 13,832,362$ 2015-16 8,585,000 4,644,101 13,229,101 2016-17 9,005,000 4,219,670 13,224,670 2017-18 9,305,000 3,778,920 13,083,920 2018-19 9,770,000 3,324,563 13,094,563 2019-20 10,225,000 2,857,982 13,082,982 2020-21 8,860,000 2,412,485 11,272,485 2021-22 7,760,000 2,013,638 9,773,638 2022-23 5,805,000 1,693,135 7,498,135 2023-24 6,105,000 1,440,515 7,545,515 2024-25 6,355,000 1,197,772 7,552,772 2025-26 4,720,000 978,657 5,698,657 2026-27 4,930,000 779,891 5,709,891 2027-28 4,390,000 585,188 4,975,188 2028-29 4,265,000 403,144 4,668,144 2029-30 4,470,000 219,549 4,689,549 2030-31 960,000 104,300 1,064,300 2031-32 1,005,000 64,000 1,069,000 2032-33 590,000 33,937 623,937 2033-34 610,000 11,437 621,437 TOTAL 116,500,000$ 35,810,246$ 152,310,246$

Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds.


171

WATER UTILITIES FUND WATER UTILITIES FUND


BY ISSUE BY ISSUE

2014-15 2014-15

Final Coupon

Issue Issue Date Maturity Rate*




2007A Utility System Revenue 07-17-07 12-01-2026 4.00 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.


172

WATER UTILITIES FUND


BY ISSUE

2014-15




23,985,000 5,190,000 1,415,000 1,415,000 35,375 1,450,375

27,215,000 27,215,000 22,600,000 2,565,000 1,052,563 3,617,563

26,730,000 26,730,000 24,280,000 1,065,000 1,004,944 2,069,944

9,690,000 9,690,000 7,235,000 415,000 321,050 736,050

4,205,000 4,205,000 3,280,000 165,000 141,613 306,613

12,585,000 12,585,000 10,910,000 495,000 461,913 956,913

20,030,000 20,030,000 15,075,000 1,630,000 692,850 2,322,850

3,780,000 3,780,000 1,570,000 210,000 44,213 254,213

490,000 490,000 490,000 40,000 20,500 60,500

5,925,000 5,925,000 5,565,000 210,000 234,331 444,331

8,495,000 8,495,000 8,495,000 240,000 417,058 657,058

15,585,000 15,585,000 15,585,000 335,000 620,952 955,952

TOTAL 116,500,000$ 8,785,000$ 5,047,362$ 13,832,362$


173


174

Wastew

ater Fund

Administration

Water Reclamation

Collection

Beneficial Reuse

Laboratory

Industrial Pretreatment

Drainage

Watershed Protection

Wastewater Operations

Wastewater Fund


175


176

Program Description

The Wastewater Department provides the citizens of Denton a safe and environmentally responsible means of recycling wastewater. This service includes Administration, Wastewater Collection, Water Reclamation, Laboratory, Pretreatment, effluent reuse program and composting operation. Other responsibilities include wastewater system capital improvement planning, grant administration, and financial reporting. This Fund also includes drainage operations and maintenance, street sweeping, floodplain management, and watershed protection management.


Anticipate completion of the 5 year update of the Wastewater Rate Study.

Complete design of the phosphorus removal project to comply with TCEQ permit requirements.

Complete design of the Hickory Creek Detention Facility project.

Complete the construction of State School Interceptor Phase II, Pecan Creek Interceptor Phase III and the Wastewater Plant Operations Building.


Wastewater Collections departments Asset Management Program won the Sidney Allison Award for 2014 from Water Environment Association of Texas.

The collections system rehabilitation, CCTV and sewer line cleaning programs are now based on the Asset Management Program.

Completed 5 year update of the Wastewater Impact Fee Study, 10 year CIP and Ordinances.

State School Interceptor Phase II project is under construction.

Pecan Creek Interceptor Phase III project is under construction.


Enterprise Fund

Wastewater



KFA 5: Sustainable & Environmental Stewardship


177

WASTEWATER FUNDRESOURCE & EXPENDITURE SUMMARY

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDInterest Operating 46,871$ 23,000$ 34,000$ 39,000$ Wastewater Residential 9,601,372 10,280,865 10,452,402 10,657,561 Wastewater Commercial 9,602,053 11,459,902 10,252,443 10,937,342 Wastewater Effluent Irrigation 114,973 61,468 72,899 62,899 Wastewater Wholesale 485,574 499,444 518,379 530,333 Other Wastewater 1,577,407 1,368,719 1,489,119 1,670,119 Drainage Fees 4,315,815 4,373,117 4,348,393 4,404,640 Transfers In 419,141 610,713 610,713 644,506 Impact Fee Revenues 1,100,000 1,100,000 1,100,000 1,800,000 TOTAL REVENUES 27,263,206$ 29,777,228$ 28,878,348$ 30,746,400$ Use of Reserves - 550,006 284,243 179,504 TOTAL RESOURCES 27,263,206$ 30,327,234$ 29,162,591$ 30,925,904$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDWastewater Administration 1,142,990$ 1,425,478$ 1,217,163$ 1,504,167$ Water Reclamation 3,698,464 4,425,320 4,122,535 4,834,660 Wastewater Collection 5,484,047 6,667,367 6,270,051 6,554,264 Beneficial Reuse 1,341,618 1,485,266 1,386,344 1,503,552 Wastewater Laboratory 489,230 609,981 584,298 588,312 Industrial Pretreatment 692,589 692,943 674,032 719,729 Drainage 2,597,233 2,638,149 2,628,407 2,708,938 Watershed Protection 640,063 729,047 715,110 766,431 Miscellaneous 9,345,764 10,087,016 10,001,029 10,203,550 Drainage Miscellaneous 1,413,556 1,566,667 1,563,622 1,542,301 TOTAL EXPENDITURES 26,845,554$ 30,327,234$ 29,162,591$ 30,925,904$

PERSONNEL 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDWastewater Administration 10.00 9.50 9.75 9.75 Water Reclamation 22.00 23.00 23.00 24.00 Wastewater Collection 26.00 26.00 28.00 28.00 Beneficial Reuse 6.75 6.75 7.00 7.00 Wastewater Laboratory 4.00 4.50 4.50 4.50 Industrial Pretreatment 7.50 7.50 7.50 7.50 Drainage 16.00 15.00 15.00 16.00 Watershed Protection 5.00 6.00 6.00 6.00 TOTAL PERSONNEL 97.25 98.25 100.75 102.75

2014-15


178

RESOURCES$30,925,904

EXPENDITURES$30,925,904

WASTEWATER FUND RESOURCES & EXPENDITURES

Interest Operating 0.13%

Wastewater Residential 34.46%

Wastewater Commercial 35.37%

Wastewater Effluent Irrigation

0.20%

Wastewater Wholesale 1.71%

Other Wastewater 5.40%

Drainage Fees 14.25%

Transfers In 2.08%

Impact Fee Revenues 5.82%


Purchased Power 2.65%




Insurance 0.81%

Miscellaneous 0.19%

Operations 8.20%

Return on Investment

2.70% Franchise Fee 3.86%

Debt Service 22.75%


Transfer for Capital Projects 14.90%


179

WASTEWATER FUNDEXPENDITURES BY CLASSIFICATION

2014-15

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPurchased Power 769,380$ 821,000$ 767,000$ 821,000$ Personal Services 6,425,273 7,386,840 7,091,547 7,860,235 Materials & Supplies 633,646 915,988 802,303 1,089,071 Maintenance & Repair 899,775 1,333,594 1,141,735 1,453,694 Insurance 135,833 217,122 217,122 250,460 Miscellaneous 30,518 48,357 35,941 58,170 Operations 1,802,526 2,460,752 2,201,203 2,537,149 Return on Investment 718,865 828,464 797,483 835,039 Franchise Fee 1,026,950 1,183,520 1,139,262 1,192,913 Debt Service 6,751,656 7,045,429 7,046,157 7,037,145 Cost of Service - General Fund 1,025,681 1,068,565 1,068,565 968,791 Cost of Service - Other 1,759,981 1,959,090 1,944,569 2,215,981 Transfer for Capital Projects 4,865,470 5,058,513 4,909,704 4,606,256 TOTAL EXPENDITURES 26,845,554$ 30,327,234$ 29,162,591$ 30,925,904$


The budget included a 9% increase in rates, the addition of 2.5 FTE's: 1 FTE for a Storm Water Specialist in Watershed Protection, 1 FTE for a Wastewater Operator in Reclamation and 0.5 FTE for a Technical Operations Specialist in the Laboratory, and the transfer of 1.5 FTE's to the newly established Engineering Services Fund.

The budget includes a 6% rate increase and the addition of 2 FTE's: 1 FTE for a Utility Electrician II in Wastewater Reclamation and 1 FTE for a Field Service Worker III in Drainage.


180

DRAINAGE (1)

RESOURCE & EXPENDITURE SUMMARY2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDAuction Proceeds -$ 2,000$ -$ 23,400$ Drainage Fees 4,315,815 4,373,117 4,348,393 4,404,640 Wastewater Resources 65,815 75,680 75,680 76,600 General Government Resources 295,212 483,066 483,066 513,030 TOTAL REVENUES 4,676,842$ 4,933,863$ 4,907,139$ 5,017,670$ Use of Reserves - - - - TOTAL RESOURCES 4,676,842$ 4,933,863$ 4,907,139$ 5,017,670$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDDrainage 2,597,233$ 2,638,149$ 2,628,407$ 2,708,938$ Watershed Protection 640,063 729,047 715,110 766,431 Drainage Miscellaneous 1,413,556 1,566,667 1,563,622 1,542,301 TOTAL EXPENDITURES 4,650,852$ 4,933,863$ 4,907,139$ 5,017,670$

PERSONNEL 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDDrainage 16.00 15.00 15.00 16.00 Watershed Protection 5.00 6.00 6.00 6.00 TOTAL PERSONNEL 21.00 21.00 21.00 22.00

2012-13 2013-14 2013-14 2014-15EXPENDITURES BY CLASSIFICATION ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 1,298,266$ 1,793,130$ 1,597,194$ 1,762,374$ Materials & Supplies 71,632 95,596 88,100 86,896 Maintenance & Repair 61,439 152,892 152,292 152,892 Insurance 19,891 24,232 24,232 24,373 Miscellaneous 2,220 2,888 2,732 16,950 Operations 369,001 551,768 551,668 626,594 Bad Debt 5,225 17,492 17,492 17,492 Debt Service 370,653 550,406 550,406 449,852 General Obligation Debt Service 617,774 554,399 555,127 609,997 Cost of Service - General Fund 163,246 169,699 169,699 150,844 Other Transfers 347,356 361,884 358,111 413,344 Transfer for Capital Projects 1,324,149 659,477 840,086 706,062 TOTAL EXPENDITURES 4,650,852$ 4,933,863$ 4,907,139$ 5,017,670$

(1) NOTE: The Drainage operation is a component of the Wastewater Fund.

MAJOR BUDGET ITEMS FY 2013-14 FY 2014-15

The budget reflects the addition of 1 FTE for a Field Service Worker III in Drainage.

The Drainage budget reflected the transfer of one (1) FTE to the Engineering Services Fund.


181


182

WASTEWATER UTILITIES FUNDPRINCIPAL & INTEREST REQUIREMENTS


YEAR PRINCIPAL INTEREST TOTAL2014-15 4,845,000$ 2,192,145$ 7,037,145$ 2015-16 4,920,000 1,933,113 6,853,113 2016-17 4,905,000 1,711,213 6,616,213 2017-18 4,905,000 1,486,168 6,391,168 2018-19 4,780,000 1,264,269 6,044,269 2019-20 4,995,000 1,039,513 6,034,513 2020-21 3,700,000 840,900 4,540,900 2021-22 3,200,000 679,774 3,879,774 2022-23 2,140,000 550,900 2,690,900 2023-24 1,150,000 473,475 1,623,475 2024-25 1,195,000 423,650 1,618,650 2025-26 1,245,000 378,725 1,623,725 2026-27 1,290,000 333,300 1,623,300 2027-28 1,345,000 283,000 1,628,000 2028-29 1,415,000 228,250 1,643,250 2029-30 1,480,000 169,747 1,649,747 2030-31 1,205,000 114,456 1,319,456 2031-32 1,245,000 66,794 1,311,794 2032-33 780,000 30,458 810,458 2033-34 440,000 8,250 448,250

TOTAL 51,180,000$ 14,208,100$ 65,388,100$

Note: The above debt schedules include both General Obligation and Utility System Revenue Bonds for Wastewater and Drainage.


183

WASTEWATER UTILITIES FUND WASTEWATER UTILITIES FUND


BY ISSUE BY ISSUE

2014-15 2014-15

Final Coupon

Issue Issue Date Maturity Rate *



2007A General Obligation Refunding (1) 09-15-07 02-15-2018 4.00 to 5.25

2009 General Obligation Refunding (1) 05-05-09 02-15-2016 3.00 to 5.00










* Actual yields on bonds may differ from stated coupons. (1) Includes Drainage funds

Capital Improvements in the Utility System are partially funded through the sale of bonds. The

debt above represents consolidation of prior issues and funding for future growth.

The Utility System - Electric, Water, and Wastewater - is currently expanding to accommodate the

needs of the community and surrounding area which are also dependent upon the system.


184

WASTEWATER UTILITIES FUND


BY ISSUE

2014-15




10,165,000 10,165,000 8,475,000 1,320,000 390,750 1,710,750

5,030,000 5,030,000 3,940,000 535,000 158,200 693,200

1,235,000 1,235,000 675,000 170,000 24,438 194,438

1,405,000 1,405,000 235,000 115,000 5,613 120,613

4,355,000 4,355,000 3,780,000 170,000 160,119 330,119

11,185,000 11,185,000 7,955,000 950,000 363,500 1,313,500

500,000 500,000 215,000 105,000 3,250 108,250

1,735,000 1,735,000 430,000 65,000 11,738 76,738

7,635,000 7,635,000 7,635,000 680,000 317,500 997,500

7,165,000 7,165,000 6,625,000 310,000 276,450 586,450

5,065,000 5,065,000 4,915,000 190,000 176,718 366,718

6,130,000 6,130,000 6,130,000 170,000 301,119 471,119

170,000 170,000 170,000 65,000 2,750 67,750

TOTAL 51,180,000$ 4,845,000$ 2,192,145$ 7,037,145$


185


186

Solid W

aste Fund

Administration

Residential Collection

Commercial Collection

Landfill

Recycling

Construction and Demolition

Keep Denton Beautiful

Facility Operations

Solid Waste Operations

Solid Waste Fund


187


188

Program Description

The Solid Waste Department provides dependable and efficient municipal solid waste (MSW) and recycling collection, processing and disposal services to the City of Denton. The Residential Collection Services Division includes refuse collection, yard waste and brush collection, curbside recycling collection, home chemical collection, large household waste items collection, special collection for mobility impaired customers, drop-off recycling collection centers, and electronics recycling service. Commercial Collection Services Division offers a variety of volume-based services to our commercial business, institutional, and industrial customers providing commercial customers refuse container collection, recycling container collection, construction & demolition waste collection and drop-off recycling collection centers. The Disposal and Processing Division provides landfill disposal and special waste stream processing operations to support the community’s needs.


Install skid mounted time fill Compressed Natural Gas (CNG) fueling station.

Work with a service provider to construct a public access Compressed Natural Gas (CNG) & Liquid Natural Gas (LNG) fueling station.

Expand commercial and multi-family recycling to move toward the 40% waste diversion goal set by City Council.


In-sourced the residential curbside recycling collection program at the completion of the current agreement with our current contractor.

The Solid Waste Department acquired a TCEQ grant for the construction of a CNG & LNG public access fueling station.

Completed the next landfill cell in FY 2014.


Enterprise Fund

Solid Waste


KFA 5: Sustainable & Environmental Stewardship


189

2012-13 2013-14 2013-14 2014-15


Refuse Fees - Residential $ 8,708,837 $ 9,402,091 $ 9,408,633 $ 9,940,754

Refuse Fees - Commercial 11,169,502 11,256,025 11,680,459 12,515,697

Landfill Fees 3,070,078 3,434,702 3,242,845 3,470,988

Recycling 1,259,119 1,257,359 1,219,632 1,253,774

Construction - 110,000 - 120,000

Site Operations 119,671 281,554 124,500 219,000

Interest Income 153,597 150,000 155,000 155,000

Other Revenues 528,849 461,304 395,685 5,500

TOTAL REVENUES $ 25,009,653 $ 26,353,035 $ 26,226,754 $ 27,680,713

Use of Reserves - 270,555 - 121,879

TOTAL RESOURCES $ 25,009,653 $ 26,623,590 $ 26,226,754 $ 27,802,592

2012-13 2013-14 2013-14 2014-15


Solid Waste Administration $ 827,761 $ 865,021 $ 1,090,622 $ 728,612

Residential Collection 6,807,405 8,045,125 7,959,952 8,222,848

Commercial Collection 7,348,379 8,217,349 8,148,689 8,899,678

Solid Waste Landfill 6,471,964 6,949,371 6,492,441 6,930,996

Solid Waste Recycling 1,207,064 1,238,065 1,227,009 1,315,655

Construction 132,296 366,067 432,949 852,503

Keep Denton Beautiful (KDB) 265,703 356,663 355,877 346,330

Site Operations 38,336 585,929 511,167 505,970

SW Misc. 1,251,080 - - -

TOTAL EXPENDITURES $ 24,349,988 $ 26,623,590 $ 26,218,706 $ 27,802,592

PERSONNEL 2012-13 2013-14 2013-14 2014-15


Solid Waste Administration 4.00 5.00 5.00 4.00

Residential Collection 40.00 42.50 42.50 42.50

Commercial Collection 28.50 27.50 27.50 27.50

Solid Waste Landfill 22.50 26.00 26.00 28.00

Solid Waste Recycling 8.00 8.00 8.00 9.00

Construction 4.50 5.00 5.00 6.00

Keep Denton Beautiful (KDB) 3.00 3.00 3.00 3.00

TOTAL PERSONNEL 110.50 117.00 117.00 120.00

SOLID WASTE FUND


2014-15


190

RESOURCES

$27,802,592

EXPENDITURES

$27,802,592

SOLID WASTE FUND RESOURCES & EXPENDITURES

Refuse Fees - Residential35.91%

Refuse Fees -Commercial

45.21%Landfill Fees

12.54%

Recycling4.53%

Construction 0.43%

Site Operations0.79%

Interest Income0.56%

Other Revenues0.03%

Personal Services36.21%

Materials & Supplies

1.13%

Maintenance & Repair

1.20%

Insurance 0.61%

Franchise Fee5.31%

Miscellaneous0.29%

Operations22.57%

Debt Service26.63%

Cost of Service -General Fund

3.82%

Landfill Closure1.41%Personal Services

33.72%

Materials & Supplies1.32%

Maintenance & Repair1.62%

Insurance 0.57%

Franchise Fee4.94%

Miscellaneous0.27%

Operations21.02%

Debt Service24.80%

Cost of Service - General Fund

3.56%

Landfill Closure1.31%

Fixed Assets0.01%

Capital Projects1.89%

Other Transfers4.97%


191

SOLID WASTE FUND


2012-13 2013-14 2013-14 2014-15

EXPENDITURE ACTUAL BUDGET ESTIMATE ADOPTED

Personal Services $ 8,147,146 $ 9,017,891 $ 8,769,674 $ 9,377,529



Insurance 168,961 198,856 203,515 157,178

Franchise Fee 1,189,413 1,308,247 1,304,831 1,374,396

Miscellaneous 45,106 72,160 69,850 73,800

Operations 5,311,161 5,998,849 5,855,870 5,845,400

Debt Service 5,378,055 5,937,330 5,937,331 6,895,859

Cost of Service - General Fund 888,373 935,982 935,982 989,731

Landfill Closure 325,950 336,900 336,900 364,200

Cost of Service - Other 1,300,092 1,304,390 1,304,390 1,380,938

Fixed Assets 193,270 - 1,500 1,500

Capital Projects 870,000 665,600 675,685 526,087

TOTAL EXPENDITURES $ 24,349,988 $ 26,623,590 $ 26,218,706 $ 27,802,592

The budget reflected the addition of two (2) FTE's

(Administration and Construction). A budget amendment for

$310,600 for equipment purchases was enacted.

The budget includes various increases in rates as detailed in the

Budget Overview section. The budget reflects 3 new FTE's: 2

FTE's for Field Service Workers in the Building Materials

Recovery Operation and 1 FTE for an Intern in Recycling.

2014-15

MAJOR BUDGET ITEMS

FY 2013-14 FY 2014-15


192

SOLID WASTE FUNDPRINCIPAL & INTEREST REQUIREMENTS


YEAR PRINCIPAL INTEREST TOTAL2014-15 5,493,220$ 1,384,651$ 6,877,871$ 2015-16 4,646,308 1,158,805 5,805,113 2016-17 3,731,020 1,002,505 4,733,525 2017-18 2,900,273 862,661 3,762,934 2018-19 2,475,021 742,887 3,217,908 2019-20 2,034,576 640,062 2,674,638 2020-21 1,789,322 554,580 2,343,902 2021-22 1,759,122 476,326 2,235,448 2022-23 1,508,738 403,226 1,911,964 2023-24 1,193,297 341,805 1,535,102 2024-25 1,086,989 289,715 1,376,704 2025-26 1,070,000 243,959 1,313,959 2026-27 965,000 202,459 1,167,459 2027-28 905,000 164,850 1,069,850 2028-29 870,000 130,228 1,000,228 2029-30 910,000 94,869 1,004,869 2030-31 715,000 61,650 776,650 2031-32 470,000 37,781 507,781 2032-33 450,000 20,756 470,756 2033-34 335,000 6,281 341,281 TOTAL 35,307,886$ 8,820,056$ 44,127,942$

Note: The above debt service schedules represent a portion of the City of Denton's General Obligation Bonds.


193

SOLID WASTE FUND SOLID WASTE FUND


BY ISSUE BY ISSUE

2014-15 2014-15

Issue Issue Date Final Maturity Coupon Rate *
















Note: Solid Waste Fund bond issues are part of General Debt Service Fund.


194

SOLID WASTE FUND


BY ISSUE

2014-15




1,570,000 1,080,000 40,000 40,000 800 40,800

5,450,050 4,505,000 1,395,000 90,000 61,025 151,025

2,590,000 2,590,000 1,025,000 60,000 45,889 105,889

2,245,000 2,245,000 2,095,000 240,000 87,925 327,925

2,820,000 2,820,000 1,090,000 335,000 39,113 374,113

795,000 795,000 180,000 90,000 4,275 94,275

8,410,000 8,410,000 4,855,000 985,000 197,150 1,182,150

7,895,000 7,895,000 5,195,000 1,035,000 162,625 1,197,625

540,000 540,000 480,000 40,000 20,300 60,300

5,610,000 5,610,000 3,805,000 945,000 128,088 1,073,088

7,370,000 7,370,000 6,620,000 815,000 238,900 1,053,900

504,412 504,412 487,886 3,219 16,697 19,916

7,875,000 7,875,000 7,875,000 650,000 380,215 1,030,215

165,000 165,000 165,000 165,000 1,650 166,650

TOTAL 35,307,886$ 5,493,219$ 1,384,652$ 6,877,871$


195


196

Airp

ort Fund

Airport Operations

Airport Fund


197


198

Program Description

Denton Airport has grown over the past decade to become the eighth (8th) busiest airport in the State of Texas measured by takeoffs and landings. Private aviation business at the Airport has invested tens of millions of dollars in facilities and generates over 450 jobs at the Airport. The City of Denton has constructed over $27 million dollars of public infrastructure during this same period to serve existing aviation industry and to attract new private investment at the Airport. Service demand has risen for the Airport to provide infrastructure and landscape maintenance, manage contracts for air traffic control, and flight line service to pilots. With increasing development and aircraft traffic, the requirement for interface with regional, state and federal regulators and other stakeholders has expanded.


Complete engineering design for West Side Runway.

Complete Airport Terminal expansion to include a privately operated restaurant.

Conduct aviation business development in coordination with Economic Development

Department and Economic Development Partnership.

Continue development of Airport-owned hangar space for new corporate tenants.


$500,000 Grant for Airport Terminal expansion.

$7, 500,000 Grant offer for design and construction of 5,000 foot West Side Runway.

New business locations including HTA Aviation, Careflite and Greenpoint Aerospace.

Development of 4-Year Aviation Degree Program in association with the University of North Texas, Tarrant County College District and US Aviation Group.


Enterprise Fund

Airport Fund




199

2012-13 2013-14 2013-14 2014-15


Airport Ground Leases 381,709$ 459,146$ 417,884$ 787,546$

FBO Commissions 282,888 391,853 360,000 391,853

Airport Gas Royalties 1,176,460 900,000 950,000 900,000

Miscellaneous 54,041 59,000 44,683 40,000

Interest Income 29,708 27,000 27,000 40,000

TOTAL REVENUES 1,924,806$ 1,836,999$ 1,799,567$ 2,159,399$

Use of Reserves 460,698 942,364 795,388 2,407,978

TOTAL RESOURCES 2,385,504$ 2,779,363$ 2,594,955$ 4,567,377$

2012-13 2013-14 2013-14 2014-15


Personal Services 446,055$ 545,070$ 545,070$ 617,974$


Repair & Maintenance 69,339 78,997 71,670 78,997

Insurance 18,563 21,324 21,324 21,359

Miscellaneous 1,029 1,500 1,200 1,700

Operations 192,503 228,006 175,511 226,011

Cost of Service - Other 66,128 83,070 83,070 78,495

Debt Service 226,648 357,262 357,262 481,156


Capital Projects 1,000,000 1,000,000 876,438 2,550,000

Franchise Fees 28,351 36,071 36,071 60,970

Fixed Assets - - - 53,337


PERSONNEL 2012-13 2013-14 2013-14 2014-15


TOTAL PERSONNEL 6.50 6.50 6.50 7.50

2014-15

RESOURCE AND EXPENDITURE SUMMARY

AIRPORT FUND

The budget included $250,000 in funds for year three (3) of a five

(5) year program to repair and/or resurface approximately 5.5

miles of Airport roads and $750,000 for capital improvement

programming.

MAJOR BUDGET ITEMS

FY 2013-14 FY 2014-15The budget includes $250,000 in funds for year four (4) of a five

(5) year program to repair and/or resurface approximately 5.5

miles of Airport roads, one (1) additional FTE for an

Administrative Assistant and $2,00,000 for land acquisition and

capital improvement programming and $300,000 for future

capital improvements.


200

RESOURCES

$4,567,377

EXPENDITURES

$4,567,377

AIRPORT FUND RESOURCES & EXPENDITURES

Airport Ground Leases 17.24%

FBO Commissions 8.58%

Airport Gas Royalties 19.70%

Miscellaneous 0.88%

Interest Income 0.88%




Repair & Maintenance 1.73% Insurance

0.47%

Miscellaneous 0.04%

Operations 4.95%


Debt Service Transfer 10.53%


7.68%

Capital Projects 55.83%

Franchise Fees 1.33%

Fixed Assets 1.17%


201


202

Tech

nology Services F

und

Administration

Telecommunications

Geographic Information Systems

Applications Development

User Support

Public Safety / Projects

Regulatory Compliance

Technology Services Fund


203


204

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. The department is comprised of the divisions of Administration, Telecommunications, Geographic Information Systems, Applications Development, User Support, Public Safety/Projects, Regulatory Compliance, and DME Tech Support. The Department is responsible for organization-wide strategic and operational technical planning, providing customer service to City staff and citizens to enable efficient use of technical resources, and leading the effort of using the organization’s technical resources, both equipment and personnel, in the most effective manner possible.


Provide enhanced service levels for Denton Municipal Electric.

JD Edwards Upgrade.

Enterprise Microsoft Office Upgrade.


Enterprise PC deployment with Windows 7.

Implementation of WiFi in Downtown Corridor.

Off-site hosting of Utility and Courts payments to meet PCI compliance.


Internal Service Fund

Technology Services Fund


KFA 1: Organizational Excellence


205



2012-13 2013-14 2013-14 2014-15


Transfer - Communication Services 454,177$ 511,529$ 511,529$ 535,189$

Cost of Service - General Fund 4,735,090 4,788,608 4,788,608 5,273,699

Cost of Service - Electric Fund 1,289,740 1,423,751 1,567,751 2,943,932

Cost of Service - Water Fund 844,154 663,814 663,814 725,221

Cost of Service - Wastewater Fund 294,863 295,062 295,062 380,124

Cost of Service - Solid Waste Fund 281,642 335,861 335,861 357,748

Cost of Service - Airport 47,495 51,640 51,640 50,161

Cost of Service - Fleet Services Fund 89,779 111,496 111,496 106,674

Cost of Service - Materials Management 70,832 70,413 70,413 74,809

Cost of Service - Risk Retention 27,787 33,567 33,567 37,604

Cost of Service - Street Improvement 64,495 52,375 52,375 74,346

Cost of Service - Engineering - 141,958 141,958 166,008

Transfer - Municipal Court Tech Fund 98,167 100,000 100,000 100,000

Sale of Documents 345,799 - - -

Copy Sales 112,169 - - -

Miscellaneous 1,678 - - 44,520

Interest Income 2,602 - - -

TOTAL REVENUES 8,760,469$ 8,580,074$ 8,724,074$ 10,870,035$

Use of Reserves - 426,698 222,698 450,188

TOTAL RESOURCES 8,760,469$ 9,006,772$ 8,946,772$ 11,320,223$

2012-13 2013-14 2013-14 2014-15


Administration 2,145,241$ 2,203,964$ 2,203,964$ 3,599,933$

Telecommunications 1,085,072 1,228,549 1,228,549 954,155

Geographic Information Systems 457,194 436,967 436,967 452,567

Applications Development 2,204,545 2,291,530 2,231,530 2,098,714

User Support 1,269,358 1,463,834 1,463,834 1,471,506

Public Safety/Projects 689,380 637,151 637,151 688,440

Regulatory Compliance 347,893 600,777 600,777 351,092

DME Technology Services - 144,000 144,000 1,703,816

Reprographics 458,736 - - -


PERSONNEL 2012-13 2013-14 2013-14 2014-15


TOTAL PERSONNEL 29.00 29.00 31.00 36.00

2014-15


206

TECHNOLOGY SERVICES FUND RESOURCES & EXPENDITURES

RESOURCES

$11,320,223

EXPENDITURES

$11,320,223




Insurance 0.27%

Operations 16.50%

Debt Service 0.73%


4.64%

Fixed Assets 18.34%

Transfer - Communication Services 4.75%


Transfer - Municipal Court Tech Fund

0.89%



207



2012-13 2013-14 2013-14 2014-15

EXPENDITURE ACTUAL BUDGET ESTIMATE ADOPTED



Maintenance & Repair 2,184,664 2,581,802 2,587,802 2,661,988

Insurance 24,463 23,153 23,153 31,060

Operations 1,101,140 1,707,412 1,729,412 1,866,961

Debt Service 246,370 105,113 105,113 82,913

Cost of Service - General Fund 1,486,641 541,235 534,735 525,635

Fixed Assets 521,810 629,322 607,322 2,076,384


An additional five (5) FTE's are included in the DME Technology

Services Division. Additionally, one (1) FTE has been

reallocated from the Regulatory Compliance Division to the DME

Technology Services Division. The budget includes an additional

$1.5 million for fixed asset replacements and upgrades.

A budget amendment of $144,000 was enacted to establish a new

DME Technology Services Division, which included two (2) additional

FTE's. The budget included 2 FTE's (a Regulatory Compliance Analyst

and a Systems Architect), $72,573 for a public Wi-Fi system for the

downtown corridor and $32,715 for a cash purchase of a vehicle

addition. The budget also included the transfer of the Reprographics

division to the General Fund and the corresponding 2 FTE's.

2014-15

MAJOR BUDGET ITEMS

FY 2013-14 FY 2014-15


208

Materials M

anagem

ent F

und Purchasing

Warehouse

Materials Management Fund


209


210

Program Description

The Materials Management Division is composed of two separate components: 1) the Purchasing area manages the acquisition of commodities and services, and 2) the Warehouse area is responsible for storage and distribution of applicable commodities. Our mission is to provide commodities and services that achieve “best value”, are obtained in a fair and competitive manner, and lessen the overall risk to the City of Denton. This is coupled with the requirement to efficiently and accurately perform storage, inventory, financial control, and distribution of commodities throughout the City. Our Division ultimately arrives at maximizing value of commodities and services, and minimizes the risks related to sourcing and inventory management.


Continuation of educational efforts with regards to the approved Procurement Manual.

Education of external customers regarding transactional purchases, to ensure consistency across the organization in regards to documentation collected, and risk addressed.

Continue with local preference training and education initiatives.

Implement a process to better manage warehouse distribution of materials for projects and operations and maintenance.


Continued marketing of an electronic supplier registration process, creating efficiency in contracting with suppliers.

Continued utilization of electronic methods of communication and web presence (publication of solicitations) to achieve both savings in time, and created savings by maximizing participation in the competitive processes.

Educated staff with City-wide procurement training, covering topics such as best value, risk mitigation, freight, performance targets, and requisition entry.

Internal procurement staff completed training requirements, enhancing their skill sets to help staff achieve best value for the organization.



Materials Management Fund




211

MATERIALSMANAGEMENTFUND

RESOURCE&EXPENDITURESUMMARY

2012‐13 2013‐14 2013‐14 2014‐15


PostageFees 584$ 1,000$ 1,000$ 1,000$

SaleofScrapMaterial 56,806 52,000 52,000 52,000

WarehouseSales 4,670,785 8,204,934 6,742,576 7,327,522

MiscellaneousIncome 57,109 41,993 41,993 41,993CostofService‐GeneralFund 448,590 561,855 561,855 569,386CostofService‐ElectricFund 262,400 332,248 332,248 385,030CostofService‐WaterFund 167,601 166,305 166,305 162,791CostofService‐WastewaterFund 161,012 183,796 183,796 177,409CostofService‐SolidWasteFund 71,185 60,980 60,980 70,935CostofService‐OtherFunds 180,063 257,625 257,625 273,619

AuctionProceeds 51,896 41,600 41,600 41,600

TOTALREVENUES 6,128,031$ 9,904,336$ 8,441,978$ 9,103,285$

UseofReserves 257,420 23,616 43,003 61,032

TOTALRESOURCES 6,385,451$ 9,927,952$ 8,484,981$ 9,164,317$

2012‐13 2013‐14 2013‐14 2014‐15


PersonalServices 1,037,992$ 1,238,157$ 1,124,141$ 1,281,135$

2014‐15

, , , , , , , ,

Materials&Supplies 43,297 37,503 36,503 34,503

Inventory 4,325,233 7,597,161 6,243,126 6,784,743

Maintenance&Repair 19,446 10,652 10,652 10,652

Insurance 17,357 22,122 22,122 24,293

Miscellaneous 908 1,000 1,000 1,000

Operations 89,884 142,590 169,410 108,777

DebtService 45,287 44,854 44,114 47,934

CostofService‐GeneralFund 709,589 756,285 756,285 789,040

CostofService‐Other 96,458 77,628 77,628 82,240

TOTALEXPENDITURES 6,385,451$ 9,927,952$ 8,484,981$ 9,164,317$

PERSONNEL 2012‐13 2013‐14 2013‐14 2014‐15

FullTimeEquivalents(FTE) ACTUAL BUDGET ESTIMATE ADOPTED

Purchasing 8.00 9.00 9.00 9.00

Warehouse 5.00 6.00 6.00 6.00

TOTALPERSONNEL 13.00 15.00 15.00 15.00

MAJORBUDGETITEMS

FY2013‐14 FY2014‐15ThebudgetincludedtheadditionofaWarehouseSpecialistandtheconversionofatemporaryAdministrativeAssistanttofulltimetoassistwiththeenhancedcapitalprogramsacrossthecity.

Thebudgetreflectsnomajorchanges.


212

RESOURCES

$9,164,317

MATERIALSMANAGEMENTRESOURCES&EXPENDITURES

PostageFees0.01%

SaleofScrapMaterial0.57%

WarehouseSales79.95%

MiscellaneousIncome0.46%

CostofServiceTransfers17.89%

AuctionProceeds0.45%

UseofReserves0.67%

EXPENDITURES

$9,164,317

PersonalServices13.98%

Materials&Supplies0.38%

Inventory74.02%

Maintenance&Repair0.12%

Insurance0.27%

Miscellaneous0.01%

Operations1.19%

DebtService0.52%

CostofService‐ Other0.90%

CostofService‐ GeneralFund8.61%


213


214

Fleet M

anagem

ent F

und

Vehicle Maintenance

Fleet Management Fund


215


216

Program Description

Fleet Management is responsible for providing high quality, cost effective preventive and corrective maintenance on all city vehicles and equipment. Fleet Services provides for an extensive preventative maintenance program to ensure dependability and safety while minimizing downtime. Total Fleet Management includes procurement, up-fitting and in-servicing of new equipment, diagnostics, troubleshooting, inspection and repair as well as asset disposal through on-line auction. Fleet Services provides fuel and warehouse administration and outside contract compliance along with oversight of fuel purchasing, dispensing and billing operations at two locations. In addition Fleet Services is responsible for generating monthly reports for operating departments outlining repair labor, parts, sublet and fuel costs as well as tracking meters for each fleet vehicle.


Develop viable strategies to reduce fleet costs by 5% city wide.

Advance sustainability through the use of alternative fuels and vehicle purchases utilizing the latest emission technology available.

Continued improvement of preventative maintenance scheduling and compliance to meet or exceed accepted industry standards.


Installed an automated diesel exhaust fluid (DEF) bulk tank and dispensing terminal at the alternative fuel site, reducing DEF product costs and fill time.

Added a motor pool module to Faster Asset Solutions fleet web product to automate and track vehicle rentals and billing.

Initiated an Inter-local Agreement with the DCTA for supplying bulk fuel deliveries.

Maintained and expanded quarterly customer service meetings with several operating departments.



Fleet Management Fund


KFA 1: Organizational Excellence KFA 5: Sustainable & Environmental Stewardship


217

2012-13 2013-14 2013-14 2014-15


Fuel Sales 4,525,524$ 7,144,500$ 4,336,926$ 6,329,268$

Parts Vehicle Maintenance 5,176,667 6,224,000 5,720,385 5,928,875

Miscellaneous 146,748 113,800 128,000 121,300

Interest Income 2,360 1,300 1,300 1,300

Fleet Rental 21,829 7,605 15,350 15,000

Fleet Admin Transfers 315,060 285,390 285,390 306,150

TOTAL REVENUES 10,188,188$ 13,776,595$ 10,487,351$ 12,701,893$

Use of Reserves - - - -

TOTAL RESOURCES 10,188,188$ 13,776,595$ 10,487,351$ 12,701,893$

2012-13 2013-14 2013-14 2014-15




Inventory (Fuel only) 4,118,343 5,481,000 4,054,885 4,762,150


Insurance 35,415 34,214 34,214 28,409

Fuel Contingency - 1,250,000 - 1,250,000

Operations 3,563,210 4,048,197 3,643,387 3,649,493

Debt Service 255,024 247,360 246,426 253,791


Cost of Service- Other 183,408 239,497 240,431 213,004

Fixed Assets - 45,000 45,000 138,720


PERSONNEL 2012-13 2013-14 2013-14 2014-15


TOTAL PERSONNEL 22.00 22.00 22.00 22.00

FLEET MANAGEMENT FUND


2014-15

MAJOR BUDGET ITEMS

FY 2013-14 FY 2014-15The budget includes $26,660 for a forklift and $33,000 for

portable equipment lifts.

The budget included $46,250 for a 50kW emergency generator.

In addition, the City anticipates the Denton County

Transportation Authority (DCTA) will discontinue purchasing

fuel from the City of Denton in FY 2013-14 (approximately

375,000 gallons per year).


218

RESOURCES

$12,701,893

EXPENDITURES

$12,649,694

FLEET MANAGEMENT RESOURCES & EXPENDITURES

Fuel Sales 49.82%

Fleet Admin Transfers 2.41%

Parts Vehicle Maintenance

46.68%

Miscellaneous 0.97%

Fleet Rental 0.12%



Inventory (Fuel only) 37.65%


Insurance 0.22%

Miscellaneous 9.88%

Operations 28.86%

Debt Service 1.99%

Transfers 4.34%

Fixed Assets 1.10%


219


220

Risk

Reten

tion Fund Risk Retention

Risk Retention Fund


221


222

Program Description

The Risk Management Department is responsible for identifying and evaluating potential exposures to loss. This is achieved by developing policies, procedures, and training to eliminate and/or mitigate the cost of claims associated with any losses. Risk Management is also responsible for the administration of the City's benefits program. This includes compliance with applicable laws, fund and trend analysis, and planning. The department administers the Risk Retention Fund, Health Insurance Fund, and Wellness Program.


Explore the feasibility of developing an approved medical network for our workers’ compensation injuries.

Update and revise the various policies and directives that are the responsibility of Risk Management.

Enhance safety training opportunities within the General Fund Departments.


Implemented a new Risk Management Information System (RMIS).

Completed process to hire a new Third-Party Administrator for the City’s self-funded workers’ compensation program.

Worked with internal stakeholders, the Public Information Office, and other cities to educate and submit comments regarding proposed changes to the Railroad Commission rules and regulations regarding damage to underground gas lines.



Risk Retention Fund




223

RISK RETENTION FUND


2012-13 2013-14 2013-14 2014-15


Commercial Insurance 537,175$ 683,900$ 683,900$ 723,889$

Self Insurance 1,361,205 1,561,179 1,561,179 1,557,930

Worker's Compensation 677,775 673,000 673,000 665,000

Interest Income 34,015 25,000 25,000 25,000

Other Revenues 32,012 10,000 10,000 10,000

TOTAL REVENUES 2,642,182$ 2,953,079$ 2,953,079$ 2,981,819$

Use of Reserves - 67,369 - 228,795

TOTAL RESOURCES 2,642,182$ 3,020,448$ 2,953,079$ 3,210,614$

2012-13 2013-14 2013-14 2014-15





Insurance 855,275 1,356,900 1,325,340 1,388,000

Miscellaneous 275,373 226,000 225,630 226,000

Operations 639,065 408,288 395,438 387,792


Cost of Service- Other 40,380 38,311 38,311 42,984


PERSONNEL 2012-13 2013-14 2013-14 2014-15


TOTAL PERSONNEL 6.00 6.00 6.00 8.00

2014-15

MAJOR BUDGET ITEMS

FY 2013-14 FY 2014-15The budget reflects the transfer of two (2) FTE's from the

General Fund (Human Resources Department).

The budget included $52,500 for contract claims assistance.


224

RISK RETENTION FUND RESOURCES & EXPENDITURES

RESOURCES

EXPENDITURES

$3,210,614

$3,210,614

Commercial Insurance

22.55%

Self Insurance 48.52%

Worker's Compensation 20.71%



Other Revenues 0.31%


Materials & Supplies 0.51% Maintenance & Repair

4.94%

Insurance 43.23%

Miscellaneous 7.04%

Operations 12.08%


5.94%

Cost of Service- Other 1.34%


225


226

Health

Insuran

ce Fund


227


228

Program Description

The Health Insurance Fund was established for the 2007 budget as an internal service fund to administer the self-insurance program that the City began on January 1, 2008. The Fund receives revenue and pays out claims and/or premiums for the health, dental, vision, long-term disability, short-term disability, life, supplemental life, and post-65 retiree benefit programs.


Measure the success of the Healthy Incentives Program and Employee Health Center to evaluate the next phase of those programs.

Continue to monitor, evaluate, and implement the applicable provisions within the Patient Protection and Affordable Care Act.

Evaluate the feasibility of adding a Health Savings Account/High Deductible health plan option and a “narrow” network plan.


Implemented the On-Line Enrollment system for Open Enrollment for all employee benefits.

Worked to implement the various components of the Patient Protection and Affordable Care Act (PPACA) that became effective in 2014.

Re-established the Wellness Committee.



Health Insurance Fund




229

2012-13 2013-14 2013-14 2014-15


Employee Contributions - Health 2,293,891$ 2,475,113$ 2,383,150$ 2,454,645$

Employee Contributions - Dental 847,017 959,350 902,980 1,030,100

Employee Contributions - Vision 116,345 120,300 123,340 124,000

Employee Contributions - Short Term Disability 122,586 130,300 135,750 137,400

Retiree Contributions 593,825 184,400 599,543 616,000

City Contributions - Health Insurance 15,329,288 17,506,530 16,716,430 17,517,751

City Contributions - Long Term Disability 221,087 175,000 244,000 244,000

City Contributions - Life Insurance 171,612 169,000 189,850 190,300

Pharmacy Rebates 297,360 200,000 200,000 200,000

Stop Loss Recovery - 500,000 500,000 500,000

Other 353,600 16,700 410,165 424,150

TOTAL REVENUES 20,346,611$ 22,436,693$ 22,405,208$ 23,438,346$

Use of Reserves - 2,918,526 - 4,051,922

TOTAL RESOURCES 20,346,611$ 25,355,219$ 22,405,208$ 27,490,268$

2012-13 2013-14 2013-14 2014-15


Long Term Disability 142,483$ 150,000$ 151,390$ 151,390$

Life Insurance 336,440 315,380 360,720 381,500

Short Term Disability 122,082 130,300 136,490 138,230

Dental Insurance 871,818 959,350 976,200 1,074,000

Vision Insurance 109,917 120,300 128,150 128,800

Health Insurance 17,913,576 20,703,366 19,610,390 21,051,284

Contingency - 2,900,000 - 4,500,000

Transfers 59,331 69,023 69,023 56,864

Health Clinic Costs 52,715 7,500 8,200 8,200


MAJOR BUDGET ITEMS

FY 2013-14 FY 2014-15

HEALTH INSURANCE FUND


2014-15

The budget includes a $4,500,000 contingency for unanticipated

claims and a 5% increase for Gold plan employee contributions.

The budget included a projected 5 - 10% increase in employee health

insurance premiums depending on the plan, and a $2,900,000 contingency

for unanticipated claims.


230

HEALTH INSURANCE FUND RESOURCES & EXPENDITURES

RESOURCES

EXPENDITURES

$27,490,268

$27,490,268

Long Term Disability 0.55%

Life Insurance 1.39%

Short Term Disability 0.50%

Dental Insurance 3.91%

Vision Insurance 0.47%

Health Insurance 76.57%

Contingency 16.37%

Transfers 0.21%

Health Clinic Costs 0.03%

Employee Contributions - Health 8.93%

Employee Contributions - Dental 3.75%

Employee Contributions - Vision 0.45%

Employee Contributions - Short Term Disability

0.50% Retiree Contributions

2.24%

City Contributions - Health Insurance

63.72%

City Contributions - Long Term Disability

0.89%

City Contributions - Life Insurance

0.69% Pharmacy Rebates

0.73%

Stop Loss Recovery 1.82%


Other 1.54%


231


232

Engin

eeringServicesF

und

Engineering

PublicWorksInspection

DevelopmentReview

RealEstate

EngineeringServicesFund


233


234

Program Description

The Engineering Services Fund functions as a consolidated organization responsible for civil engineering design, real estate acquisition, construction of City capital infrastructure, inspection of public and private commercial construction, and review of all development related projects. The primary purpose of the department is to plan and assist with delivery of public works infrastructure to meet the service and development needs of the City.


Manage existing and future public works infrastructure needs to meet projected growth of the City.

Provide technical assistance for the proposed 2014 Bond Elections.

Assist City Departments with completion of all Capital Improvement Program public works projects, real estate transactions and engineering development reviews in a timely and efficient manner.

Improve project management and delivery processes.

Map City owned property parcels and evaluate for future use or disposal.


The Engineering Services Fund was newly established in FY 13-14.

Completed consolidation of assigned services in the new department.

Facilitated the successful and timely review of public development projects.

Assisted City Departments with implementation of Capital Improvement Program public works projects, real estate transactions and engineering development reviews.


Engineering Services Fund

Strategic Plan Emphasis KFA 2: Public Infrastructure


235

ENGINEERING SERVICES FUNDRESOURCE & EXPENDITURE SUMMARY

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDLoading Permits -$ 12,440$ 2,800$ 2,500$ Parking Lot Permits - 30,000 23,040 25,000 Overtime Inspections - 12,000 13,020 12,000 R.O.W. Inspection Fees - 110,000 121,894 145,000 Public Works Inspection - 381,425 594,348 459,085 Capital Charge Back - 1,742,244 1,283,562 2,380,299 Development Fees - 265,684 323,868 295,000 Transfers/Subledger Charges - 1,669,351 1,631,099 1,339,182 TOTAL REVENUES -$ 4,223,144$ 3,993,631$ 4,658,066$ Use of Reserves - - - - TOTAL RESOURCES -$ 4,223,144$ 3,993,631$ 4,658,066$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDEngineering -$ 2,704,314$ 2,474,132$ 2,289,186$ Public Works Inspections - 783,920 739,709 898,020 Development Review - 579,735 378,770 695,345 Real Estate - - - 753,550 TOTAL EXPENDITURES -$ 4,067,969$ 3,592,611$ 4,636,101$

PERSONNEL 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDEngineering - 14.00 14.00 15.00 Public Works Inspections - 8.00 8.00 8.00 Development Review - 4.00 4.00 4.00 Real Estate - 5.00 5.00 6.00 TOTAL PERSONNEL - 31.00 31.00 33.00

2014-15


236

ENGINEERING SERVICES FUND RESOURCES & EXPENDITURES

RESOURCES$4,658,066

EXPENDITURES$4,636,101

Loading Permits 0.05%

Parking Lot Permits 0.54%

Overtime Inspections 0.26%

R.O.W. Inspection Fees 3.11%

Public Works Inspection 9.86%

Capital Charge Back 51.10%

Development Fees 6.33%

Transfers/Subledger Charges 28.75%




Insurance 0.68% Miscellaneous

0.05%

Operations 4.48%


12.00%



237

ENGINEERING SERVICES FUNDEXPENDITURES BY CLASSIFICATION

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services -$ 3,296,136$ 2,807,686$ 3,493,228$ Materials & Supplies - 41,751 41,604 50,552 Maintenance & Repair - 18,300 18,300 56,250 Insurance - 34,418 32,137 31,510 Miscellaneous - 3,438 3,438 2,166 Operations - 122,251 135,799 207,521 Cost of Service - General Fund - 344,033 344,033 556,548 Cost of Service - Other - 207,642 209,614 238,326 TOTAL EXPENDITURES -$ 4,067,969$ 3,592,611$ 4,636,101$


2014-15

The budget reflected the creation of a new Internal Service Fund which centralized the City's Engineering and Development Services. The budget included three new FTEs: Director of Engineering, Development Review Administrator, and an Administrative Assistant.

The budget reflects two new FTE's: 1 Tech III Position in Public Works Inspections and 1 FTE for GIS Interns in Real Estate. In addition, the budget reflects funding for software and licenses, staff travel and training, and a replacement vehicle for Public Works Inspections.


238

Street Improvem

ent F

und

Street Operations

Street Improvement Fund


239


240

Program Description

The Street Department is a maintenance service that provides the City of Denton with safe and reliable roadways. These maintenance services include: repairing potholes, street utility cuts, replacing curbs and gutters and installing crack seal. In addition to minor repairs, the Street Department also repairs major base failures, and installs overlays and total street reconstructions. The Street Department responds to street related emergencies 7 days a week, performing tasks such as debris removal, high water safety, and sanding during inclement weather.


Fully utilize our newly implemented pavement maintenance programs.

Increase our overlay and foam jacking activities.

Implement iPads for work order entry by Crew Leaders promoting a more cost efficient process than Trimble units.

Perform a Roadway Impact Fee Study to ensure practices and funding levels meet the future needs of the street infrastructure.


Establish a fulltime base failure crew.

Expand Street reconstruction program using 5 year Street bond program funds.

Increase preventative maintenance program using the increased programmed resources.

Perform a Roadway Impact Fee Study to ensure practices and funding levels meet the future needs of the street infrastructure.


Special Revenue Fund

Street Improvement Fund




241

2012-13 2013-14 2013-14 2014-15

RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDStreet Cut Reimbursements 473,978$ 327,914$ 327,914$ 350,000$ Bond Sale Savings 315,636 379,911 379,911 541,387 Franchise Fees 6,304,206 7,186,378 7,179,916 9,279,639 Interest Income 14,590 10,000 3,000 10,000 TOTAL REVENUES 7,108,410$ 7,904,203$ 7,890,741$ 10,181,026$ Use of Reserves - 475,000 459,497 -

TOTAL RESOURCES 7,108,410$ 8,379,203$ 8,350,238$ 10,181,026$

2012-13 2013-14 2013-14 2014-15




Maintenance & Repairs 3,901,508 3,964,379 3,959,712 6,073,269

Insurance 47,751 61,280 61,280 61,280

Miscellaneous 13,227 5,000 3,500 5,000

Operations 498,187 1,048,596 1,032,850 817,986


Fixed Assets 57,297 - - -


PERSONNEL 2012-13 2013-14 2013-14 2014-15


TOTAL PERSONNEL 30.00 33.00 33.00 35.00

STREET IMPROVEMENT FUND


2014-15

MAJOR BUDGET ITEMS

FY 2013-14 FY 2014-15The budget reflects an additional $2,111,470 for street

maintenance, $200,000 for an update to the Overall Conditon

Index (OCI) study, the addition of two FTE's at a combined cost of

$148,466, and $575,715 for heavy street equipment. The

purchase of a cold mixer/ soil stabilizer is included in the FY

2014-15 Capital Improvement Program Budget. Debt service

payments of approximately $55,000 per year will be included

beginning in FY 2015-16.

The budget reflected the addition of 3 FTE's (3 Field Service Worker

II's) for a new maintenance crew to perform additional street

repairs, $879,316 for vehicle and equipment purchases, and

$300,000 for a one time street impact fee study. In addition a

$175,000 budget amendment was adopted on April 1, 2014, to fund

a mobility plan update.


242

RESOURCES

$10,181,026

EXPENDITURES

$10,181,026

Insurance

Miscellaneous

Operations

Transfers

STREET IMPROVEMENT FUND RESOURCES & EXPENDITURES

Street Cut Reimbursements

3.43%

Bond Sale Savings 5.32%

Franchise Fees 91.15%




Maintenance & Repairs 59.66%

Insurance 0.60%

Miscellaneous 0.05%

Operations 8.03%

Transfers 6.34%


243


244

Recreation

Fund

Athletics

CivicCenterPool

McMath

GolfDrivingRange

Youth/TeenServices

Programs/SpecialtyAreas

AmericanLegionHall

CivicCenter

DeniaCenter

GoldfieldTennisCenter

MartinLutherKingJr.Center

NorthLakesCenter

SeniorCenter

RecreationCenters

RecreationLeisureServices

RecreationFund


245


246

ProgramDescription

ThemissionParksandRecreationDepartmentis:“enrichinglivesandbuildingcommunitythroughthestewardshipofpublicparksandopenspaceanddiverserecreationalopportunitiesthatfosterlifelongwellness,creativity,and,learning.”TheelevencostcentersintheRecreationFundsupportthe mission through the provision of a variety of passive and active recreation opportunities,programs,andspecialeventsthatutilizeourparks,athletic fields,recreationcentersandwalkingtrailsforthebroaddemographicsegmentsofourcity.


OpenandoperatetheGolfDrivingRange.

Expansionofsummerdaycampsforyouthandteens.

Bidforregionalandstateathletictournamentsinsoftballandfootball.


WontheTexasAmateurAthleticFederationRegionalTennistournament.

HeldLibertyRun,Jack‐o‐LanternJogandPaddlePoundandPedalTriathlonwith1,800participants.

Funded$180,000inimprovementsatRecreationCentersandtheWaterPark.


SpecialRevenueFund

RecreationFund




247

2012-13 2013-14 2013-14 2014-15


Special Projects 4,589$ 11,790$ 15,000$ 40,664$

Marketing 28,498 29,429 30,000 32,781

Civic Center 15,354 20,043 20,043 22,303

Denia Rec Center 143,987 162,052 162,052 172,909

North Lakes Rec Center 298,046 295,642 301,000 310,597

Senior Center 139,369 106,399 107,000 111,130

Youth and Teen Services 526,718 412,684 412,684 489,384

Goldfield Tennis Center 146,825 178,628 150,000 180,200

Civic Center Pool 50,569 42,680 44,000 45,239

Therapeutics 417 - - -

Martin Luther King Jr. Rec Center 84,828 119,462 119,462 145,248

Golf - 153,425 - 154,132

Athletics 332,535 302,757 313,000 345,015

Interest Income 2,738 15,000 2,775 15,000

TOTAL REVENUES 1,774,473$ 1,849,991$ 1,677,016$ 2,064,602$

Use of Reserves 16,620 236,857 301,416 202,482

TOTAL RESOURCES 1,791,093$ 2,086,848$ 1,978,432$ 2,267,084$

2012-13 2013-14 2013-14 2014-15





Insurance 20,760 22,879 22,666 22,666

Operations 403,589 530,727 530,727 591,606


Transfer - Capital Projects 252,808 - - -



PERSONNEL 2012-13 2013-14 2013-14 2014-15


24.27 24.27 24.27 24.27

RECREATION FUND

RESOURCE AND EXPENDITURE SUMMARY

2014-15


The budget includes funding for the purchase of fitness

equipment, program supplies for the recreation centers, and

improvements to the Goldfield Tennis Center.

The budget included funding for the purchase of fitness

equipment, identification card printers, and program supplies

for the recreation centers. The budget also includes a one-time

transfer to the General Fund of $60,180 for Water Park slide

preventative maintenance, replacement of concession stand

equipment, replacement of locker doors and the front desk at

the Natatorium.


248

RESOURCES

$2,267,084

EXPENDITURES

$2,267,084

Personal Services

Materials & Supplies

Maintenance & Repair

Insurance, Misc.

Operations

Cost of Service Transfers

Fixed Assets

Total Expenditures


Cost of Service - Tech Services

RECREATION FUND RESOURCES & EXPENDITURES

Special Projects 1.79%

Marketing 1.45%

Civic Center 0.98%

Denia Rec Center 7.63%

North Lakes Rec Center

13.70%

Senior Center 4.90%

Youth and Teen Services 21.59%

Goldfield Tennis Center 7.95%

Civic Center Pool 2.00%

Martin Luther King Jr. Rec Center

6.41%

Golf 6.80%

Athletics 15.21%






Insurance, Misc. 1.00%

Operations 26.10%

Cost of Service Transfers

5.47%


249


250

Miscellan

eous F

unds


251


252

TOURIST & CONVENTION FUNDRESOURCE & EXPENDITURE SUMMARY

2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDHotel Occupancy Tax 1,916,646$ 1,739,454$ 1,739,454$ 1,791,637$ TOTAL REVENUES 1,916,646$ 1,739,454$ 1,739,454$ 1,791,637$ Use of Reserves - 177,323 177,323 17,769 TOTAL RESOURCES 1,916,646$ 1,916,777$ 1,916,777$ 1,809,406$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDConvention & Visitors Bureau 733,100$ 783,100$ 783,100$ 822,255$ North Texas State Fair Association 73,620 73,620 73,620 77,301 Greater Denton Arts Council 117,780 117,780 117,780 123,669 Denton Civic Center 2,937 7,500 7,500 7,875 Denton Festival Foundation 82,820 82,820 82,820 86,961 Denton Black Chamber of Commerce 16,580 16,580 16,580 17,409 Denton Holiday Festival Association 7,638 7,640 7,640 7,700 Denton Community Theatre 23,010 23,010 23,010 24,161 Denton Community Market - - - 10,000 Denton Air Fair 10,240 10,240 10,240 10,752 Denton Main Street Association 23,009 23,010 23,010 24,161 Denton County Museums 140,464 108,570 108,570 113,999 Denton Firefighter Museum 19,301 20,690 20,690 21,500 Cinco de Mayo Committee 7,998 8,000 8,000 8,400 Juneteenth Committee 12,673 12,430 12,430 13,052 Tejas Storytelling Association 50,610 50,610 50,610 52,747 Water Works Park 10,915 11,040 11,040 11,592 Denton Dog Days 14,590 14,590 14,590 15,320 Denton Public Art Committee 32,985 41,747 41,747 42,999 Susan G. Komen 10,000 10,000 10,000 10,000 Denton Square Maintenance 11,050 11,050 11,050 11,603 Square Lighting Maintenance 5,250 5,250 5,250 5,250 Contingency - 15,000 15,000 5,000 Convention Center Reserve for Debt Serv. - 100,000 100,000 100,000 Convention Center Marketing Expenses 48,638 350,000 350,000 172,575 Music Theater of Denton 4,154 5,000 5,000 5,250 Texas Filmmakers 5,000 7,500 7,500 7,875 TOTAL EXPENDITURES 1,464,362$ 1,916,777$ 1,916,777$ 1,809,406$


The budget included $100,000 as a contingency for unknown but anticipated expenses related to the planned Convention Center, $350,000 for one time Convention Center Marketing. The Denton County Historical Commission contributions have been combined with the Denton County Museum contributions for FY 2013-14.

The budget includes $100,000 for Convention Center debt service expenses and $172,575 for Convention Center marketing expenses.


253

POLICE CONFISCATION FUNDRESOURCE & EXPENDITURE SUMMARY

2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDSeizures 152,652$ 400,000$ 115,800$ 200,000$ Auction Proceeds 3,231 50,000 3,000 3,000 Interest Income 1,759 2,200 1,200 1,200 TOTAL REVENUES 157,642$ 452,200$ 120,000$ 204,200$ Use of Reserves - - 30,500 - TOTAL RESOURCES 157,642$ 452,200$ 150,500$ 204,200$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDMaterials & Supplies 14,911$ 54,000$ 12,000$ 30,000$ Maintenance & Repair 1,765 - - - Operations 113,155 137,000 138,500 118,500 Transfer to Capital Projects - 198,730 - - Fixed Assets - 57,000 - - TOTAL EXPENDITURES 129,831$ 446,730$ 150,500$ 148,500$

MAJOR BUDGET ITEMS

FY 2013-14 FY 2014-15The budget reflects no major changes. The budget includes funding for ongoing operational costs associated with testing and storing evidence seized from crime scenes.

The budget included $198,730 for the purchase of 2 narcotics vehicles and 2 vehicles for an enhanced Police patrol program, $10,000 for facility upgrades to the dispatch center and jail, and $57,000 for shelving units for the evidence room.


254

POLICE ACADEMY FUND


2014-15

2012-13 2013-14 2013-14 2014-15


Program Income -$ -$ -$ 45,000$

TOTAL REVENUES -$ -$ -$ 45,000$

Use of Reserves - - - -

TOTAL RESOURCES -$ -$ -$ 45,000$

2012-13 2013-14 2013-14 2014-15


Materials and Supplies - - - 25,000

Operations - - - 20,000

TOTAL EXPENDITURES -$ -$ -$ 45,000$

MAJOR BUDGET ITEMS

FY 2013-14 FY 2014-15

The Police Academy Fund is a newly budgeted fund used to

account for training and related expenses held in the City's

Public Safety Training facility.


255

TRAFFIC SAFETY FUNDRESOURCE & EXPENDITURE SUMMARY

2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDRed Light Camera Fees 961,207$ 1,608,000$ 1,530,000$ 1,700,000$ TOTAL REVENUES 961,207$ 1,608,000$ 1,530,000$ 1,700,000$ Use of Reserves - - - - TOTAL RESOURCES 961,207$ 1,608,000$ 1,530,000$ 1,700,000$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPersonal Services 57,247$ 65,000$ 67,500$ 78,000$ Maintenance and Repair - - - - Operations - 42,640 42,591 177,900 Red Light Camera Contract 580,970 901,200 774,700 901,000 Payment to State of Texas 161,495 320,900 343,900 360,500 Contingency - 150,000 - 100,000 TOTAL EXPENDITURES 799,712$ 1,479,740$ 1,228,691$ 1,617,400$

PERSONNEL 2012-13 2013-14 2013-14 2014-15Full Time Equivalents (FTE) ACTUAL BUDGET ESTIMATE ADOPTEDTOTAL PERSONNEL - - - 0.50

The budget included $17,640 for traffic safety enforcement and accident investigation equipment, $25,000 for solar school flashers. Funding for six additional cameras and Scofflaw contract payments are also included.

The budget includes $143,900 for traffic accident investigation equipment, $10,000 for intersection/pavement marking, $24,000 for solar LED speed warning signs and includes funding for a temporary/seasonal employee for the Red Light Camera Program.



256

RESOURCE & EXPENDITURE SUMMARY2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDMixed Beverage Tax 73,500$ 100,000$ 100,000$ 100,000$ TOTAL REVENUES 73,500$ 100,000$ 100,000$ 100,000$ Use of Reserves - 50,000 - 73,500 TOTAL RESOURCES 73,500$ 150,000$ 100,000$ 173,500$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDOperations -$ 150,000$ 100,000$ 173,500$ TOTAL EXPENDITURES -$ 150,000$ 100,000$ 173,500$

DOWNTOWN REINVESTMENT FUND


The Downtown Reinvestment Fund was a newly established Special Revenue Fund with revenues derived from mixed beverage taxes. A beginning fund balance of $73,500 is included and represents unspent FY 2012-13 monies budgeted in the General Fund.



257

PARKS GAS WELL FUND RESOURCE & EXPENDITURE SUMMARY

2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDGas Well Royalties 163,884$ 150,000$ 193,000$ 200,000$ Interest Income 605 3,500 100 100 TOTAL REVENUES 164,489$ 153,500$ 193,100$ 200,100$ Use of Reserves 633,510 - - - TOTAL RESOURCES 797,999$ 153,500$ 193,100$ 200,100$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDTransfer to Capital Projects 797,999$ 140,500$ 140,500$ 200,000$ TOTAL EXPENDITURES 797,999$ 140,500$ 140,500$ 200,000$


The budget includes $200,000 for construction associated with Vela Soccer Complex.

The budget included $40,000 for Denia athletic fields, $55,000 for expenses related to the Vela Soccer Complex, and a one-time transfer into the General Fund of $45,500 to fund a new concession stand at the Water Park.


258

TREE MITIGATION FUNDRESOURCE & EXPENDITURE SUMMARY

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDLandscaping Fee 34,625$ 50,000$ 880,000$ 50,000$ Interest Income 4,525 5,500 6,700 6,500 TOTAL RESOURCES 39,150$ 55,500$ 886,700$ 56,500$ Use of Reserves - - - - TOTAL RESOURCES 39,150$ 55,500$ 886,700$ 56,500$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDOperations -$ 50,000$ -$ 50,000$ TOTAL EXPENDITURES -$ 50,000$ -$ 50,000$

2014-15


The budget included $50,000 for potential expenses associated with the tree mitigation program.

The budget includes $50,000 for potential expenses associated with the tree mitigation program, including $15,000 for tree planting by the Parks and Recreation Department.


259

PUBLIC EDUCATION GOVERNMENT (PEG) FUNDRESOURCE & EXPENDITURE SUMMARY

2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDSubscriber Fees 234,419$ 305,000$ 310,000$ 315,000$ TOTAL REVENUES 234,419$ 305,000$ 310,000$ 315,000$ Use of Reserves - 440,750 80,000 62,750 TOTAL RESOURCES 234,419$ 745,750$ 390,000$ 377,750$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDMaterials and Supplies 1,850$ -$ 300$ -$ Maintenance & Repair 67,302 327,000 175,000 40,000 Operations 30,786 388,750 64,700 245,250 Transfer to Capital Projects 9,500 - - - Fixed Assets - 30,000 150,000 92,500 TOTAL EXPENDITURES 109,438$ 745,750$ 390,000$ 377,750$

The budget includes $40,000 for a server/editing station upgrade, $25,000 for production equipment, $10,000 for public access equipment, $17,500 for equipment, and $50,000 for contribution to 4 PEG channels; two of which are operated by UNT and the others by TWU, and Denton ISD.


The budget included $100,000 for Council Chamber and Work Session audio/video renovations, $150,000 for DTV audio/video control room renovations and upgrades, $70,000 for production equipment and maintenance expenses, and $30,000 for DTV production replacement vehicle. Additionally the budget includes $50,000 for contribution to 4 PEG channels two of which are operated by UNT and the others by TWU and Denton ISD.


260

MCKENNA TRUST FUND RESOURCE & EXPENDITURE SUMMARY

2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDInterest Income 982$ 1,500$ 1,000$ 1,000$ TOTAL REVENUES 982$ 1,500$ 1,000$ 1,000$ Use of Reserves - 45,500 46,000 - TOTAL RESOURCES 982$ 47,000$ 47,000$ 1,000$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDOperations -$ 47,000$ 47,000$ -$ TOTAL EXPENDITURES -$ 47,000$ 47,000$ -$


The budget reflects no major changes.The budget reflected $47,000 for eligible expenses associated with McKenna Trust.


261

PARKLANDDEDICATIONTRUSTFUNDRESOURCE&EXPENDITURESUMMARY

2014‐15

2012‐13 2013‐14 2013‐14 2014‐15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDFeesinLieuofPropertyDedication 264,945$ 180,000$ 220,000$ 150,000$InterestIncome 5,726 7,000 6,000 6,000TOTALREVENUES 270,671$ 187,000$ 226,000$ 156,000$UseofReserves ‐ 885,000 594,411 544,000TOTALRESOURCES 270,671$ 1,072,000$ 820,411$ 700,000$

2012‐13 2013‐14 2013‐14 2014‐15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDFixedAssets 18,694$ 1,072,000$ 820,411$ 700,000$TOTALEXPENDITURES 18,694$ 1,072,000$ 820,411$ 700,000$


ThebudgetincludesfundingfortheacquisitionofprospectiveneighborhoodparkpropertyneartheDowntownarea.

ThebudgetincludedfundingfortheacquisitionofprospectiveneighborhoodparkpropertyatVillagesofCarmel,BentCreek,andDowntown.


262

PARKDEVELOPMENTTRUSTFUNDRESOURCE&EXPENDITURESUMMARY

2014‐15

2012‐13 2013‐14 2013‐14 2014‐15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDDevelopmentFees 169,738$ 115,000$ 175,000$ 125,000$InterestIncome 12,947 15,000 12,000 8,000TOTALREVENUES 182,685$ 130,000$ 187,000$ 133,000$UseofReserves ‐ 1,574,219 1,052,467 367,000TOTALRESOURCES 182,685$ 1,704,219$ 1,239,467$ 500,000$

2012‐13 2013‐14 2013‐14 2014‐15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDFixedAssets 123,005$ 1,704,219$ 1,239,467$ 500,000$TOTALEXPENDITURES 123,005$ 1,704,219$ 1,239,467$ 500,000$


Thebudgetincludedfundingforimprovementstoexistingneighborhoodparks:CarlYoung,NorthLakesDogPark,NorthPointePark,LakeForest,McKenna,Milam,andAvondalePark.

Thebudgetincludesfundingforimprovementstoexistingneighborhoodparksandtrails:NorthPointeParkandMcKamyEversPark.


263

DOWNTOWN TAX INCREMENT REINVESTMENT ZONE FUNDRESOURCE & EXPENDITURE SUMMARY

2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDAd Valorem Taxes 94,678$ 116,782$ 116,782$ 245,056$ TOTAL REVENUES 94,678$ 116,782$ 116,782$ 245,056$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDOperations -$ -$ -$ -$ TOTAL EXPENDITURES -$ -$ -$ -$


The 2010 base value of the Tax Increment Reinvestment Zone (TIRZ) is $79,356,854 and the 2013 value was $96,287,950 which represents an incremental value of $16,931,096 or revenue of $116,785 to the fund.

The 2010 base value of the Tax Increment Reinvestment Zone (TIRZ) is $79,356,854 and the 2014 value is $114,885,073 which represents an incremental value of $35,528,219 or revenue of $245,056 to the fund.


264

WESTPARK TAX INCREMENT REINVESTMENT ZONE FUNDRESOURCE & EXPENDITURE SUMMARY

2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDAd Valorem Taxes -$ -$ -$ 3,083$ TOTAL REVENUES -$ -$ -$ 3,083$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDOperations -$ -$ -$ -$ TOTAL EXPENDITURES -$ -$ -$ -$


The Westpark Tax Increment Reinvestment Zone (TIRZ) was established in 2012 with a base value of $119,458. The 2013 Certified value is $116,277. As such, no revenues or expenditures were included for FY 2013-14.

The 2012 base value of the Westpark Tax Increment Reinvestment Zone (TIRZ) is $119,458 and the 2014 value is $566,436 which represents an incremental value of $446,978 or revenue of $3,083 to the fund.


265

MISCELLANEOUS SPECIAL REVENUE FUNDSRESOURCE & EXPENDITURE SUMMARY

2014-15

2012-13 2013-14 2013-14 2014-15RESOURCES ACTUAL BUDGET ESTIMATE ADOPTEDPolice Donations 3,799$ 7,500$ 20,000$ 25,000$ Fire Donations 3,437 2,000 2,000 2,000 Animal Control Donations 174,100 170,000 50,000 50,000 Library Donations - 30,000 33,000 50,000 TOTAL REVENUES 181,336$ 209,500$ 105,000$ 127,000$ Use of Reserves 17,918 - - - TOTAL RESOURCES 199,254$ 209,500$ 105,000$ 127,000$

2012-13 2013-14 2013-14 2014-15EXPENDITURES ACTUAL BUDGET ESTIMATE ADOPTEDPolice Donations 7,505$ 7,500$ 7,000$ 10,000$ Fire Donations 4,116 2,000 2,000 2,000 Animal Control Donations 187,633 170,000 40,000 40,000 Library Donations - 30,000 14,000 50,000 TOTAL EXPENDITURES 199,254$ 209,500$ 63,000$ 102,000$


The Police Donations budget included $7,500 for community oriented policing activities, and citizen and departmental awards. The Animal Control Donations budget included $170,000 for the adoption program, and other shelter related expenses. The Fire Donations budget fund included $2,000 for the Fire Museum, tactical paramedics, and public education programs. In addition, the Library Donation budget was added through a budget amendment on April 1st and will be used for various donations received by the Library.

The Police Donations budget includes $10,000 for community oriented policing activities, and citizen and departmental awards. The Animal Control Donations budget includes $40,000 for the adoption program, and other shelter related expenses. The Fire Donations budget fund includes $2,000 for the Fire Museum, tactical paramedics, and public education programs. The Library Donation budget includes $50,000 for various programs throughout the City's Libraries.


266

2014-15

DESCRIPTION

GRANT EXPIRATION GRANT UNSPENTYEAR DATE AMOUNT TYPE AMOUNT

Community Development Block Grant 2010-11 - 975,447 Federal 18,740 Community Development Block Grant 2011-12 - 822,975 Federal 51,070 Community Development Block Grant 2012-13 - 847,464 Federal 70,373 Community Development Block Grant 2013-14 - 874,379 Federal 301,700 Community Development Block Grant 2014-15 858,794 Federal 730,794

Sub-Total CDBG 4,379,059$ 1,172,677$

HOME Investment Partnership Grant 2010-11 - 578,028 Federal 134,743 HOME Investment Partnership Grant 2011-12 - 510,255 Federal 42,150 HOME Investment Partnership Grant 2012-13 - 327,218 Federal 300,535 HOME Investment Partnership Grant 2013-14 - 366,719 Federal 230,000 HOME Investment Partnership Grant 2014-15 436,095 Federal 430,095

Sub-Total HOME 2,218,315$ 1,137,523$

Emergency Solutions Grant 2014-15 9/30/2015 591,880$ Federal 591,880$

Total Community Development 7,189,254$ 2,902,080$

TxDot STEP Comprehensive Grant 2014-15 9/30/2015 95,830 Federal 95,830 2014 Byrne JAG Grant 2014-15 9/30/2015 24,357 Federal 24,357 2013 UASI 2013-14 1/31/2015 125,000 Federal 42,000 2013 UASI LETPA 2013-14 1/31/2015 82,500 Federal 36,000 2013 SHSP LETPA 2013-14 1/31/2015 9,500 Federal 9,500 2014 UASI 2014-15 1/31/2016 125,000 Federal 125,000 2014 UASI LETPA 2014-15 1/31/2016 55,000 Federal 55,000 Emergency Management Performance Grant 2014-15 9/30/2015 71,280 Federal 71,280 Auto Theft Gtant 2014-15 8/31/2015 239,233 State 239,233 2014 Tobacco Enforcement Grant 2014-15 8/31/2015 7,500 State 7,500

Total Public Safety 835,200$ 705,700$

Summer Food Grant 2014-15 9/30/2015 180,000 Federal 180,000 CNG Fuel Station Grant 2014-15 8/31/2018 100,000 State 100,000 Texas Historical Commission 2014-15 9/30/2015 37,775 State 37,775 Airport RAMP Grant 2014-15 8/31/2015 50,000 State 50,000

Total Other 367,775$ 367,775$

Grand Total 8,392,229$ 3,975,555$

GRANTS BUDGETEXPENDITURE SUMMARY

The grants budget is a summary of local, state and federal grants awarded to the City of Denton. Grants are awarded to supportprograms in the City and are not funded with City resources.

GRANT NAME


267


268

Statistical Inform

ation


269


270

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. The City of Denton is 97.411 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, Denton is 18 miles from DFW International Airport and 15 miles north of Alliance Airport. Proximity to these major international transportation facilities provides Denton an unparalleled advantage in meeting the transportation needs of business and industry. With a projected population of 120,945 Denton is a

unique community in a high-growth area, 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. Denton’s historic downtown is the heart of the City, 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 19th century, Denton has been a major higher education center. It is the home of two major state universities, the University of North Texas (UNT) and Texas Woman’s University (TWU). UNT has the most enrollments in the Dallas/Fort Worth/Denton region at more than 35,000 students. TWU has an enrollment of over 15,000 students, and is a leader in health science and service related graduates. Denton is rapidly becoming a major center for medical services. Its two major hospitals, Denton Regional Medical Center and Texas Health Presbyterian, 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.

The City of 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 County. Banks based in small Texas and Oklahoma towns are locating their major centers in Denton. The City of Denton and the Denton Chamber of Commerce joined forces in 1987 and entered into a formal agreement to establish a joint Economic Development Partnership (EDP). The EDP is charged with aggressively broadening the tax base, expanding employment, and marketing Denton for economic growth. The City of Denton held a kickoff event for its updated comprehensive plan, Denton Plan 2030, in August 2012. The Denton Plan 2030 will outline a 20 year community “to-do” list by working together with citizens, community stakeholders, a planning consultant team, and city departments. Additional information is available at dentonplan2030.com. The City has been a driving force in organizing the Denton County Transportation Authority (DCTA), the

only regional rail authority organized in a Texas county that joins a highly urban county with an established transportation authority. During the summer of 2011 DCTA began light rail service between Denton and Carrollton. The DCTA provides connectivity to the Dallas Area Rapid Transit Authority (DART).

Denton has a growing municipal airport with over 900 acres available for public/private investment. The airport recently celebrated its 1 millionth flight operation. The installation of a runway extension and taxiway lighting system at the Denton Airport greatly enhanced the safety of Denton-based and visiting pilots. Controlled by an FAA-certified air traffic control tower, 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.

PROFILE OF DENTON 2014-15


271

Many performing groups provide Denton with an endless supply of cultural and entertainment opportunities. The Greater Denton Arts Council, Denton Community Theater, Black Box theatre, Bach Society, UNT College of Music, UNT Dance and Drama Department, and TWU Dance and Theater Arts Department top the list. In addition, more than 100 festivals and events draw hundreds of 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 20 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 thirty-four parks and open spaces, 100 miles of trails, and twelve 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 2014, the Parks and Recreation Department renovated and opened a Golf Driving Range, and was awarded a $1.3M trail grant to expand the City’s trail system and link existing trails to parks and the University of North Texas. Community leaders are passionate about planning for the future. Evidence of that is seen in their approach to light rail and transit-oriented development, and the City’s continued commitment to economic development through business, higher education and government partnerships.

City of Denton Fast Facts:

Form of Government Council-Manager

Land Area 97.411 square-miles

Date of Incorporation September 26, 1866

Average Unemployment Rate (Denton County) 5.5%

Average Home Value 2014: 166,728 2013: 157,039

Total City Full-Time Equivalents (FTE) 1,491.29

By the Numbers:

Parks and Open Spaces 34

Parks and Open Spaces Acreage 1,783.03

Libraries 3

Library Circulation Items 277,492

Fire Stations 7

Fire Fighters 152

Police Stations 1

Police Officers 162

Solid Waste Customers 31,774

Electric Meters Maintained 49,494

Street Lights 7,067

Lane Miles of Streets Maintained 1,260

Building Permits Issued (Total) 1,325

Annual Water Production 6.16 Billion Gallons

Miles of Water Main 592

Annual Wastewater Discharge 4.926 Billion Gallons

Miles of Wastewater Main 513

PROFILE OF DENTON 2014-15


272

Military

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Denton

Fort WorthDallas

Bristol

Briaroaks

Sanctuary

Post OakBend City

Briar

TravisRanch

Rendon

PecanAcres

CedarHill

Sachse

TrophyClub

Red Oak

Bardwell

Ennis

Garrett

Italy

Milford

JosephineNevada

BalchSprings

Oak Leaf

Palmer

PecanHill

Sunnyvale

HickoryCreek

Krugerville

Sanger

GlennHeights

Ovilla

Cleburne CoyoteFlats

CrossTimber

Godley

Keene

Rowlett

Pantego

Benbrook

Carrollton

Seagoville

Decatur

CrossRoads

Forney

Frisco

Richardson

GrandPrairie

Bedford

Crowley

Fairview

McKinney

Aledo

Irving

EdgecliffVillage

Haslet

NorthRichland

Hills

Aubrey

Westminster

PelicanBay

Ferris

Saginaw

Scurry

Rosser

Talty

Fate

Corsicana

McLendon-Chisholm

RioVista

VenusAlvarado

The Colony

Arlington

Addison

BlueRidge

Celina

Lewisville

OakPoint

AllenCorinth

CorralCity

Dish

DoubleOak

Hackberry

CoppellGarland

ProvidenceVilllage

ShadyShores

Mesquite

Combine

Savannah

Farmersville

Aurora

Burleson

Rockwall

Joshua

Heath

LittleElm

Justin

LakeWorthLakeside

Melissa

Lavon

DeSoto

FlowerMound

NewFairview

PlanoNorthlake Parker

Prosper

Ponder

Rhome

CopperCanyon

HighlandVillage

Wylie

Azle

Krum

Roanoke

Rice

Retreat

Kaufman

Emhouse

BloomingGrove

Barry

CockrellHill

Cottonwood

OakGrove

Newark

Boyd

Cresson

Argyle

Bartonville

Reno

Keller Southlake

St Paul

Watauga

Lucas

Maypearl

Murphy

PilotPoint

Hebron

Powell

Frost

Everman

ForestHill

GraysPrairie

HutchinsKennedale

LowryCrossing

Weston

Wilmer

Van Alstyne

Anna

Princeton

Grapevine

North TexasDallas/Fort Worth Metroplex

0 105 Miles = 1"

/City of Denton

Annual Program of Services

273

Certified Value $ 92,209,540 $ 92,014,123 $ 56,082,415 $ 51,167,423 $ 50,684,356 $ 45,936,000 $ 35,910,782 $ 31,855,383 $ 29,332,172 $ 28,236,000

513,428,194$ 7.4%

TOP 10 TAXPAYERS

Organization

Total:Percentage of Total Assessed Value:

1. Columbia Medical Center of Denton (Denton Regional Hospital)2. Paccar, Inc.

4. ACC OP LLC (Denton Fry Crossing)5. Inland Western Denton Crossing6. Cypress Denton Station LTD7. RR Marketplace LP (Razor Ranch)8. HRA University Courtyard LLC

3. Target Corporation

9. Flowers Baking Co. of Denton LLC10. GTE Southwest Inc.

Single Family 42%

Multi-Family 11%

Commercial, Industrial, Utilities

21%

Undeveloped 2%

Tangible, Personal, Other 24%

CERTIFIED VALUES BY PROPERTY CLASS


274

Tax Certified Inc./-Dec. Percent of LevyYear Assessed Value Tax Rate in Value Collected

2005 4,789,376,811$ 0.60815$ 9.47% 98.68%2006 5,441,228,909$ 0.62652$ 13.61% 98.26%2007 6,089,499,775$ 0.66652$ 11.91% 97.98%2008 6,291,359,112$ 0.66652$ 3.31% 98.79%2009 6,327,909,022$ 0.66652$ 0.58% 98.95%2010 6,230,117,958$ 0.68975$ -1.55% 98.99%2011 6,412,375,004$ 0.68975$ 2.93% 96.72%2012 6,716,711,368$ 0.68975$ 4.75% 98.94%2013 6,979,224,274$ 0.68975$ 3.91% 97.36%2014 7,797,177,608$ 0.68975$ 11.72% **

COMBINED CERTIFIED PROPERTY VALUE10-YEAR HISTORY

** Percentage available July 2014 after property taxes are collected by Denton County Appraisal District.

0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

9,000

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

MIL

LIO

NS

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COMBINED CERTIFIED ASSESSED VALUES


275

ASSESSED AND ESTIMATED ACTUAL VALUE OFTAXABLE PROPERTYTEN YEAR HISTORY

Gain (Loss)Certified Final Tax Rate in Final

Real Personal Assessed Assessed Per $100 Value OverYear Property Property Value (1) Value * Valuation Prior Year

2005 4,130,707,103 658,669,708 4,789,376,811 4,858,132,742 0.60815 9.82%2006 4,584,691,730 856,537,179 5,441,228,909 5,470,513,668 0.62652 12.61%2007 5,289,219,325 800,280,450 6,089,499,775 6,104,461,510 0.66652 11.59%2008 5,492,299,164 799,059,948 6,291,359,112 6,463,245,498 0.66652 5.88%2009 5,560,236,339 767,672,683 6,327,909,022 6,433,989,553 0.66652 -0.45%2010 5,573,270,071 656,847,887 6,230,117,958 6,360,138,028 0.68975 -1.15%2011 5,570,767,137 841,607,867 6,412,375,004 6,503,285,525 0.68975 2.25%2012 5,703,149,620 1,013,561,748 6,716,711,368 6,810,972,034 0.68975 4.73%2013 6,045,752,040 933,472,234 6,979,224,274 7,014,731,450 0.68975 2.99%2014 6,685,990,801 1,111,186,807 7,797,177,608 N/A ** 0.68975 N/A

(1) Denton Central Appraisal District* The Final Assessed Value includes supplements for each fiscal year through September 30.** Value of supplementals not yet available.Source: Certified Appraisal Roll


276

SALES AND PROPERTY TAXTEN YEAR HISTORY

Fiscal Year CombinedTax City Rate Ending Value Rate Levy Tax Total

2005-06 20,755,971$ 1.50% 4,858,132,742$ 0.60815$ 29,544,734$ 50,300,705$ 2006-07 21,162,426$ 1.50% 5,470,513,668$ 0.62652$ 34,273,862$ 55,436,288$ 2007-08 21,984,936$ 1.50% 6,104,461,510$ 0.66652$ 40,687,457$ 62,672,393$ 2008-09 20,950,786$ 1.50% 6,463,245,498$ 0.66652$ 43,078,824$ 64,029,610$ 2009-10 21,015,173$ 1.50% 6,433,989,553$ 0.66652$ 42,883,827$ 63,899,000$ 2010-11 22,871,281$ 1.50% 6,360,138,028$ 0.68975$ 43,869,052$ 66,740,333$ 2011-12 25,886,938$ 1.50% 6,503,285,525$ 0.68975$ 44,856,412$ 70,743,350$ 2012-13 26,522,473$ 1.50% 6,716,711,368$ 0.68975$ 46,328,517$ 72,850,990$ 2013-14* 27,326,141$ 1.50% 6,979,224,274$ 0.68975$ 48,139,199$ 75,465,340$ 2014-15** 28,145,925$ 1.50% 7,797,177,608$ 0.68975$ 53,781,033$ 81,926,958$ * Sales Tax is estimated for FY2013-14.** Sales Tax is budgeted amount and Property Tax is actual levy amount.

Sales Tax Property Tax

$0

$10

$20

$30

$40

$50

$60

$70

$80

$90

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

Mill

ions

Combined Tax Chart

Property Tax

Sales Tax


277

YearTax

SupportedRevenue

SupportedTax

SupportedRevenue

Supported Revenue

Bonds Total2014-15 10,201,706$ 9,614,016$ 6,879,197$ 27,297,368$ 16,472,319$ 70,464,606$ 2015-16 10,193,654 10,111,379 6,271,239 26,290,622 14,588,594 67,455,488 2016-17 9,883,696 9,920,075 5,684,868 25,109,350 14,577,788 65,175,777 2017-18 9,447,791 9,854,553 4,765,943 23,951,400 14,400,513 62,420,200 2018-19 8,872,469 11,381,908 3,791,980 23,309,138 14,074,331 61,429,826 2019-20 8,086,521 11,404,213 3,361,569 22,680,150 14,094,688 59,627,141 2020-21 7,750,104 11,418,636 3,292,323 22,304,103 10,022,722 54,787,888 2021-22 6,826,789 10,814,010 3,156,825 22,282,106 6,832,416 49,912,146 2022-23 5,417,732 6,723,826 2,968,230 22,233,413 5,639,091 42,982,292 2023-24 4,872,666 4,177,319 2,807,594 21,913,358 5,750,605 39,521,542 2024-25 3,978,619 1,935,629 2,629,747 21,855,150 5,758,018 36,157,163 2025-26 3,345,249 - 2,630,345 16,404,945 5,770,653 28,151,192 2026-27 3,059,934 - 2,266,755 16,301,012 5,112,594 26,740,295 2027-28 1,821,962 - 1,966,750 16,251,068 3,829,538 23,869,318 2028-29 1,249,068 - 1,201,453 16,287,122 2,637,456 21,375,099 2029-30 1,256,326 - 1,205,725 16,393,216 2,639,931 21,495,198 2030-31 947,772 - 1,158,244 12,294,144 - 14,400,160 2031-32 768,081 - 1,125,313 10,446,313 - 12,339,707 2032-33 559,763 - 1,102,622 7,876,169 - 9,538,554 2033-34 279,813 - 509,375 4,654,238 - 5,443,426 2034-35 - - - 3,254,800 - 3,254,800 2035-36 - - - 3,279,500 - 3,279,500 2036-37 - - - 3,304,500 - 3,304,500 2037-38 - - - 3,329,600 - 3,329,600 2038-39 - - - 3,354,600 - 3,354,600 2039-40 - - - 3,369,500 - 3,369,500 2040-41 - - - 3,369,600 - 3,369,600 2041-42 - - - 3,370,000 - 3,370,000 2042-43 - - - 3,370,500 - 3,370,500 2043-44 - - - 3,366,000 - 3,366,000 TOTAL 98,819,715$ 97,355,564$ 58,776,097$ 409,502,985$ 142,201,257$ 806,655,618$

MUNICIPAL DEBT OBLIGATIONSPRINCIPAL & INTEREST REQUIREMENTS


General Obligation Bonds (GOs) Certificates of Obligation (COs)


278

MUNICIPAL DEBT OBLIGATIONSPRINCIPAL/INTEREST DEBT REQUIREMENTS

2015-2044

$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

$70,000,000

$80,000,000

15 17 19 21 23 25 27 29 31 33 35 37 39 41 43

Revenue Supported Tax Supported


279

ApproximateNumber of

Employer Description EmployeesUniversity of North Texas Higher Education 8,738 Denton Independent School District Education 3,800 Peterbilt Motors – HQ and Plant Diesel Trucks 2,100 Denton State Supported Living Center Mental Healthcare 1,700 Texas Woman's University Higher Education 1,672 Denton County Government 1,581 City of Denton Government 1,300 FEMA Regional HQ & Call Center 1,100 Texas Health Presbyterian Hospital/Healthcare 1,076 Denton Regional Medical Center Hospital/Healthcare 950 Labinal/Safran- HQ & Plant Aircraft wiring harness manufacturer 727 Flowers Baking Company Bakery 480 Anderson Merchandisers Distribution 450 Jostens-Plant Class Ring Manufacturer 450 Sally Beauty International Headquarters Beauty Supply Distributor 450 Thermadyne/Victor Equipment/Tweco Welding Equipment 450 University Behavioral Health of Denton Hospital/Healthcare 310 James Wood Auto Park Car/Truck Sales/Service 251 Mayday Manufacturing/Tailwind Tech Aerospace Machined Parts 250 CBS Mechanical Mechanical Contractor 220 Fastenal Distribution Center Industrial and construction supplies 208 Integrated Alliance LP Call Center 200 Morrison Milling Flour Grain Mill 200 United Copper Industries Copper Wire 196 Acme Brick Brick Manufacturing 185 Bayport Pipeline Pipeline Contractor 180 U.S. Aviation Group Flight Instruction 180 Air Ride Transport/Titus Transportation Transportation Service 175 Keller Williams Real Estate 170 Active USA Automotive Transporter 166 Daybreak Venture, LLC Nursing Home Administration 165 Odyssey Aerospace Jet Interior Manufacturing 165 Target Distribution Center Perishable and frozen foods 160 Aldi Distribution Center Food retailer 150 Tetra Pack-U.S. HQ & Plant Aseptic Packaging 150 Miller of Denton Beverage Distributor 140 Vintage Retirement Community Retirement/Rehabilitation 140 Denton Rehab. and Nursing Center Retirement/Rehabilitation 135 Wells Fargo Financial Institution 134 Mayhill Hospital Hospital/Healthcare 130 Denton Good Samaritan Village Retirement Center 125 Jim McNatt Toyota-Dodge Vehicle Sales/Service 125 DATCU Financial Institution 120 Baxter Healthcare Plasma Services 115 Senior Care & Rehabilitation Center Retirement/Rehabilitation 110 Ben E. Keith Beers Distributor 108 Hulcher Services Railroad Emergency Response 105 Good Samaritan Lake Forest Village Retirement Center 103 The Heart Hospital Baylor Denton Hospital/Healthcare 101 Denton Record Chronicle Newspaper/Publisher 100

Source: City of Denton, updated March 2014

Note: Excludes retail, restaurants and hotels

MAJOR EMPLOYERS


280

YearEstimated

Population1960 26,844 1970 39,874 1980 48,063 1990 66,270 2000 82,976 2010 113,383 2011 114,517 2012 115,662 2013 117,397 2014 119,158 2015 120,945

Source: City of Denton Planning Department

POPULATIONTREND ANALYSIS

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

Population Growth Trend


281

STATISTICAL INFORMATION

Denton Texas USA6.1% 7.3% 6.3%

20.5% 26.6% 23.3%8.9% 11.2% 14.1%

51.2% 50.3% 50.8%87.1% 80.8% 85.7%37.1% 26.3% 28.5%

Source: US Census Bureau 2013 Estimates

Denton Texas USA61.9% 44.0% 62.6%10.3% 12.4% 13.2%

0.8% 1.0% 1.2%4.1% 4.3% 5.3%0.1% 0.1% 0.2%3.2% 1.8% 2.4%

21.2% 38.4% 17.1% Source: US Census Bureau 2013 Estimates

Female Persons

POPULATION COMPOSITION

PopulationPersons Under 5 YearsPersons Under 18 YearsPersons 65 Years and Over

Pacific IslanderTwo or More RacesLatino

High School Graduate or Higher, Age 25+Bachelor's Degree or Higher, Age 25+

WhitePopulation Composition

African AmericanAmerican IndianAsian

44.0%

12.4%

1.0% 4.3% 0.1%

1.8%

38.4%

Texas

White African American American Indian Asian Pacific Islander Two or More Races Latino

61.9%

10.3% 0.8%

4.1%

0.1%

3.2% 21.2%

Denton

0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 80.0% 90.0%

100.0%

Persons Under 5 Years

Persons Under 18 Years

Persons 65 Years and Over

Female Persons High School Graduate or

Higher, Age 25+

Bachelor's Degree or Higher,

Age 25+

Population Statistics

Denton

Texas

USA

62.6% 13.2% 1.2%

5.3%

0.2% 2.4% 17.1%

USA


282


Denton Texas USA$47,598 $51,563 $53,046

$147,900 $128,000 $181,400 47.90% 63.90% 65.50%

Source: 2008-2012 Census Bureau Figures

Unemployment Rate Denton Texas USA2004 6.3 6.0 5.5 2005 3.8 5.4 5.1 2006 4.0 4.9 4.6 2007 3.8 4.4 4.6 2008 4.2 4.9 5.8 2009 6.1 7.5 9.3 2010 6.5 8.2 9.6 2011 6.3 7.9 8.9 2012 5.4 6.8 8.1 2013 5.0 6.3 7.4 Source: Bureau of Labor Statistics

HOMEOWNERSHIP & UNEMPLOYMENT

Median Household IncomeMedian Value of Owner-Occupied Housing UnitsHomeownership Rate

Income & Housing

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

$160,000

$180,000

$200,000

Median Household Income Median Value of Owner-Occupied Housing Units

Denton

Texas

USA

-

5.0

10.0

15.0

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Unemployment Rate

Denton Texas USA


283


Denton Texas USA 14.09 15.42 15.96

98.40% 82.00% 81.00%0.50% 2.50% 3.30%

27.60% 31.77% N/A20.60% 20.20% N/A

Source: National Center for Education Statistics

UNT TWU2004 31,155 10,750

32,047 11,344 2006 33,443 11,832

34,153 12,168 2008 34,698 12,465

34,509 13,338 2010 36,067 14,180

35,694 14,718 2012 35,778 15,168

36,168 15,129 *Fall Semester Enrollment Figures All Campuses Source: UNT & TWU Yearly Reports

2011

2013

2005

2007

2009

Graduates Enrolled in 2-Year CollegeGraduates Enrolled in Universities

University Enrollment

EDUCATION

Denton Independent School DistrictStudent Teacher RatioGraduation RateDropout Rate Grade 9-12

-

10,000

20,000

30,000

40,000

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

University Enrollment

UNT TWU

0% 10% 20% 30% 40% 50% 60% 70% 80% 90%

100%

Graduation Rate Dropout Rate Grade 9-12 Graduates Enrolled in 2-Year College

Graduates Enrolled in Universities

Denton

Texas

USA


284


Denton Texas USA 310 409 387 2,731 3,362 2,859

Source: 2012 FBI Crime Statistics

Denton Texas USA100.00% 75.00% 62.50%

27.00% 44.00% 40.10%41.00% 25.00% 28.10%52.00% 54.00% 55.80%

6.00% 10.00% 12.70%22.00% 19.00% 22.00%11.00% 12.00% 11.90%

Source: 2012 FBI Crime Statistics & TXDPS Crime ReportMotor Vehicle Theft

Case Clearance Rates by Category 2012Murder

CRIME

Crime IndexViolent Crime*Non-Violent Crime*

RapeRobberyAggravated AssaultBurglaryLarceny

*Per 100K Population

-

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

Denton Texas USA

Violent Crime

Non-Violent Crime

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

80.00%

90.00%

100.00%

Murder Rape Robbery Agg. Assault Burglary Larceny M.V. Theft

Denton

Texas

USA


285


286

Capital Im

provem

ent P

rogram


287


288

FY 2015-2019 CIP OVERVIEW The Capital Improvement Program (CIP) represents the City's five-year plan for infrastructure and equipment funding. The CIP is reviewed each year to reflect changing priorities, as well as to monitor the impact of capital projects on operating budgets and for project scheduling and coordination. The Strategic Plan provides the framework for identifying capital requirements, specifically Key Focus Area 2: Public Infrastructure.

Key Focus Area 2: Public Infrastructure Goal 2.1 Optimize resources to improve quality of City roadways. Goal 2.2 Seek solutions to mobility demands and enhance connectivity. Goal 2.3 Promote superior utility services and facilities. Goal 2.4 Manage drainage infrastructure. Goal 2.5 Develop Capital Improvement Program (CIP) based on community needs.

All projects included in the first year of the Capital Program are included in the FY 2014-2015 Adopted Budget. Projects included in the “out-years” (2016 -2019) will be approved by Council in concept only. The Program will be updated annually to address specific needs as they arise or as Council goals and policies change.

POLICIES AND FINANCING STRATEGIES The General Government CIP includes non-utility projects such as streets, parks, airport, and other general government facilities that are typically funded through general obligation bonds or certificates of obligation. Internal service funds such as fleet services, communications, technology services, and materials management will also utilize the same financing methods. The Utility CIP has historically been funded through revenue bonds and includes projects that benefit the City’s enterprise funds such as electric, water and wastewater. Beginning in June 2010, management elected to discontinue issuing utility system revenue bonds in favor of issuing certificates of obligation. The purpose of this change is to take advantage of interest savings associated with the higher AA bond rating for certificates of obligation. The CIP for solid waste is also financed through the issuance of certificates of obligation. The Public Utilities Board is responsible for developing Utility CIP project recommendations to the City Council for approval. Approximately every five years, the City may appoint a citizen’s committee to make recommendations to Denton residents for capital improvement needs. The criteria listed below serve as the basis for staff recommendations regarding CIP projects related to general obligation bond sales: 1. Public safety, health and life 2. Service demands 3. Legal requirements, liability or mandate 4. Quality and reliability of current service level 5. Economic growth and development 6. Recreational, cultural, and aesthetic value 7. Funding ability 8. Operating budgets In November 2014, the voters approved a $98.175 million general obligation bond program to fund street improvements ($61.71 million), public safety facilities ($16.565 million), drainage improvements ($8.545 million), and park system improvements ($11.355 million). The FY 2014-15 CIP includes the first year issuance of $19 million in general obligation bonds related to the newly authorized six year bond program. The remaining amounts are anticipated to be issued over the next five years. The City has developed the following policies and financing strategies to guide staff in CIP development:

• A capital project is a fixed asset with an initial cost greater than $5,000 and a projected useful life greater than 5 years. Capital projects may include infrastructure, buildings, vehicles, or information technology equipment

CAPITAL IMPROVEMENT PROGRAM 2015-2019


289

and software. Planning and design costs associated with the project should be included in the projected costs when applicable.

• The term of any city debt issue shall not exceed the useful life of the asset for which the debt is issued. • The capital program will recognize the borrowing limitation of the City to maintain fiscal stability. • The City will search for all possible outside funding sources for CIP projects to help offset city debt, including

grants, private-partnerships, and intergovernmental agreements.

Denton Enterprise Airport runway expansion


290

CAPITAL IMPROVEMENT PROGRAM BUDGET CALENDAR

FY2014-15

• December-Preliminary Utilities CIP Project Development • March-General Fund Budget Kickoff: Operating and CIP

Capital Improvement Project (CIP) Development

January-March

• April-CIP Requests and Budgets Submitted to Finance • May-Utilities CIP and Budget Reviews with Public Utility Board (PUB)

CIP Project Submissions and Reviews

April-May

• June-PUB Approval of Utilities Budget and CIP • June-July Budgets and CIP Reviewed by City Manager and Executive Staff

City Manager's Proposed Budget and CIP

June-July

• August- Budget and CIP Public Hearings • August-Budget and CIP Work Sessions With City Council • September- Capital Improvement Program Budget Adoption

City Council's Budget and CIP

August-September

• October-Fiscal Year Begins • October-September CIP Budget Maintenance

Adopted Budget and CIP

October-September


291


292

TOTALPROGRAMMED OTHER CO GO TOTAL

DIVISION AVAILABLE1 FUNDING ISSUANCES2 ISSUANCES3 PROPOSED

GeneralGovernment 121,137$ 2,760$ 8,100$ 23,400$ 155,397$Electric 64,813 1,717 67,925 ‐ 134,455Water 15,373 8,887 12,000 ‐ 36,260Wastewater 23,552 6,063 11,500 ‐ 41,115SolidWaste 7,319 400 10,350 ‐ 18,069TOTAL 232,194$ 19,827$ 109,875$ 23,400$ 385,296$

DollarsinThousands

1ExpectedbalanceasofOctober1,2014includingapproximately$77millioninunspentRegionalTollRevenue(RTR)fundsreceivedfortheMayhillRoadandBonnieBraeStreetexpansionprojects(totalreceivedwasapproximately$91million).

2Certificates of Obligation (COs) sold for the Electric, Water, Wastewater, Solid Waste and Airport are self‐supporting from revenuesassociated with these operations. Utililty System Revenue Bonds were previously sold for the Electric, Water and Wastewaterutilities, but Certificates of Obligation (COs) are now utilized due to the substantial cost savings associated with this financingmethod.

3Represents the third debt sale associated with the $20.4 million bond program approved by voters in November 2012 and includes$19millionassociatedwiththefirstyearofasixyearBondProgramtobeconsideredbyvotersinNovember2014.

CAPITALIMPROVEMENTPROGRAM(CIP)ADOPTEDBUDGET

The Capital Improvement Program (CIP) represents the City's plan for infrastructure and equipment funding. The CIP is reviewed

each year to reflect changing priorities, as well as to assess the impact of capital projects on operating budgets and for project

schedulingandcoordination.

The CIP budget appropriates all available programmed funds, planned funding from other sources, and planned issuances of new

General Obligation Bonds (GOs) and Certificates of Obligation (COs). Available programmed funds include unspent bond proceeds,

internal revenue transfers and outside contributions. Internal revenue transfers and outside contributions comprise the bulk of

planned other funding. Provided below is a summary of the total FY 2014‐15 CIP adopted budget. Further CIP detail for planned

issuancesisprovidedinthefollowingpagesforeachdivision.

PLANNED


293

FY 2014-15 MAJOR CIP PROJECTS The General Government CIP includes the issuance of $4.4 million in General Obligation Bonds in FY 2014-15 which represents the third year of street projects approved by voters in November 2012. In addition, the General Government CIP includes the issuance of $8.1 million in Certificates of Obligation for the following projects: $700,000 for building and land acquisition and improvements; $800,000 for reconstruction of Fire Station #2; $1.6 million for Civic Center Pool Improvements; $2.9 million for vehicle replacements; $1.5 million for maintenance of city facilities; and $600,000 for a cold mixer (soil stabilizer for Streets to be paid for by the Street Improvement fund). Several capital projects will be revenue funded in FY 2014-15. The Airport will acquire additional land for $2 million; the Street Improvement fund and the Fleet Management fund will purchase new equipment for $575,715, and $183,830 respectively.

CIP IMPACT UPON OPERATING BUDGETS When certain types of capital projects are developed and completed, they have ongoing financial impacts upon the City’s operating budgets. These impacts may be in the form of personnel costs, or operating costs such as maintenance, supplies, electricity, fuel, janitorial services etc. and new program costs. Typically, replacement capital projects do not have an immediate operating impact on the City's current or future budgets if they are replacing an existing asset. Capital projects that impacted the FY 2014-2015 operating budget include the new Animal Care & Adoption Center, as well as increased square footage added to Fire Station #2 and at the Joint Training Center. In the Facilities budget, building maintenance was increased by $121,238, janitorial Services was increased by $32,146 and building utility costs were increased by $15,000. Civic Center Pool


294


295

CAPITALIMPROVEMENTPROGRAM(CIP)SUMMARY

TheGeneralFundFY2015‐19five‐yearCIPincludesprojectsfortransportation,vehicles,facilities,fire,andparks.

Thedecisiontoproposeandultimatelybuildanycapitalprojectmustconsiderthe impactthatthecapitalprojectwill have on the operating budget. The operating impact of any capital project included in the CIP has beenevaluated,andwherenecessary,resourceswereincludedinthebudgettoaccommodateanyassociatedexpenses.

1. TransportationProjects

MajortransportationprojectsscheduledforFY2014‐15includethereconstructionofstreets.

2. BuildingProjects

The FY 2014‐15 building projects include a facility maintenance program for flooring, roofreplacementsandheating,ventilationandairconditioning(HVAC)systems.Theprogramemphasizesprojectsthatwillimprovetheoverallpublichealthandsafetyofcity‐ownedfacilities. Inaddition,theCity has budgeted $700,000 in Certificates of Obligation for possible building/land acquisition andimprovements.

3. Fire

ResourcesareincludedtocompletethereconstructionofFireStation#2inFY2014‐15.

4. Vehicles

ResourcesareincludedtofundvehiclereplacementsforFY2014‐15.

5. Parks

ResourcesareincludedforreconstructionoftheCivicCenterPoolinFY2014‐15.

6.Airport

ResourcesareincludedforthepossibleacquisitionoflandfortheAirportinFY2014‐15.

.

EXECUTIVESUMMARYGENERALGOVERNMENTCAPITALIMPROVEMENTPROGRAM

2015‐19


296

CATEGORY 2014-15 2015-16 2016-17 2017-18 2018-19 TOTALTransporation - Streets 4,000 4,000 4,000 - - 12,000$ Public Art - Streets 400 - - - - 400 Future GO Bond Program 19,000 6,500 15,000 19,000 19,000 78,500

General Obligation Bonds 23,400 10,500 19,000 19,000 19,000 90,900

Fire Station Improvements 800 - - - - 800 Facilities - Building/Land Acq and Imprvmts 700 - - - - 700 Airport - West Side Runway - 1,200 - - - 1,200 Park - Pool Improvements 1,600 - - - - 1,600 Fleet - Vehicle/Equipment Replacements 2,900 3,300 3,600 2,700 3,400 15,900Street Vehicle/Equipment Additions 600 - - - - 600Facility Maintenance Program** 1,500 1,500 1,500 1,500 1,500 7,500Matching Funds for Road Imprvmnts - 8,500 - - - 8,500

Certificates of Obligation 8,100 14,500 5,100 4,200 4,900 36,800

Airport - Land Acquisition 2,000 - - - - 2,000 Streets Vehicle/Equipment Additions 576 - - - - 576Fleet Vehicle/Equipment Additions 184 - - - - 184

Revenue Funded 2,760 - - - - 2,760

GRAND TOTAL 34,260$ 25,000$ 24,100$ 23,200$ 23,900$ 130,460$

Revenue Funded 2,760$ General Obligation Bonds 23,400Certificates of Obligation 8,100

GRAND TOTAL 34,260$

Planned Bond Sale 31,500$

*Does not include funds available from prior year sales.

** Facility Maintenance Program is for HVAC, Flooring, Roof Replacements and Facility Improvements.

ADOPTED FIVE-YEAR CAPITAL IMPROVEMENT PROGRAMGENERAL GOVERNMENT*

(IN THOUSANDS)CASH REQUIREMENTS


297

MAJORELECTRICCIPPROJECTS

FY2014‐15

TheElectricFundCIPbudgetincludesfundingforthefollowingmajorcapitalprojectsinFY2014‐15:

TransmissionSubstations: $34.8million TransmissionLines: $23.7million FeederExtensionsandImprovements: $16.2million DistributionSubstations: $15.7million NewResidentialandCommercialService: $4.4million

Includingtheimprovementsdiscussedabove,theFY2015‐19five‐yearcapitalimprovementprogramis$386million,approximately$20millionmorethanthepriorfive‐yearplanapprovedinFY2013‐14.Theenhancedprogramisnecessarytoimprovethereliabilityoftheelectricsystem,meettheexpectedgrowthindemandforelectricservices,replaceaginginfrastructure,andcomplywithnewregulatoryrequirements.ElectricSubstationproject


298

CATEGORY 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 TOTALAutomatedMeterReading 917$ 954$ 992$ 1,032$ 1,074$ 4,969$BuildingConstruction 1,311 4,125 4,080 ‐ ‐ 9,516CommunicationsEquipment 535 400 335 335 335 1,940Contingency 300 300 300 300 300 1,500DistributionSubstations 15,693 15,604 12,899 3,388 2,884 50,468DistributionTransformers 2,424 2,541 2,663 2,792 2,926 13,346FeederExtensions&Improvements 16,240 12,317 9,741 8,990 7,631 54,919NewResidential&Commercial 4,413 4,608 3,712 3,816 3,881 20,430OfficeFurniture/Computer/Equipment 1,747 ‐ ‐ ‐ ‐ 1,747OvertoUnderConversions 350 350 350 350 350 1,750PowerFactorImprovement 623 477 482 487 492 2,561StreetLighting 206 213 225 236 247 1,127Tools&Equipment 126 90 90 90 90 486Vehicles 1,961 1,045 1,548 767 1,519 6,840

Subtotal‐Distribution 46,846 43,024 37,417 22,583 21,729 171,599

TransmissionLines 23,680 25,835 25,720 20,260 16,440 111,935TransmissionSubstation 34,845 23,395 23,120 14,165 6,845 102,370

CASHREQUIREMENTS

ADOPTEDFIVE‐YEARCAPITALIMPROVEMENTPROGRAM

ELECTRIC

(INTHOUSANDS)

Subtotal‐Transmission 58,525 49,230 48,840 34,425 23,285 214,305

GRANDTOTAL 105,371$ 92,254$ 86,257$ 57,008$ 45,014$ 385,904$

RevenueFunded 1,717$CertificatesofObligation* 103,654GRANDTOTAL 105,371$

PlannedBondSale 67,925$

*Includesfundsavailablefromprioryearsales.

ElectricTransmissionLine


299

MAJORWATERCIPPROJECTS

FY2014‐15

TheWaterFundCIPbudgetincludesfundingforthefollowingmajorcapitalprojectsinFY2014‐15:

TransmissionLines: $8.3million StateHighwayRelocations: $7.7million ReplacementLines: $3.5million FieldServicesReplacements: $1.5million PlantImprovements $1.4million

ConsistentwiththefinancialstrategiesdiscussedearlierregardingtheCity’saginginfrastructurereplacementplans,aportion(approximately34.1%)oftheCIPforFY2014‐15istobefundedwithrevenueinsteadofdebt.TheFY2014‐15revenuefundedprojectstotalapproximately$8.9million.TheCIPalsoincludesfundingofapproximately$3.0millionoverfiveyearstoaddressthezebramusselinfestationinLakeRayRobertsandLakeLewisvilleintakeandrawwaterpumpingfacilities.WaterProductionplantrehabilitationproject


300

CATEGORY 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 TOTALBoosterStation 480$ 4,150$ ‐$ ‐$ ‐$ 4,630$BuildingConstruction 100 ‐ ‐ ‐ ‐ 100CommunicationsEquipment ‐ 264 ‐ ‐ ‐ 264FieldServicesReplacement 1,529 2,024 2,069 2,071 2,366 10,059Miscellaneous 1,025 25 25 25 25 1,125OversizeLines 200 200 200 200 200 1,000ReplacementLines 3,499 1,500 2,000 2,000 2,000 10,999StateHighwayRelocations 7,660 8,362 2,500 2,500 2,500 23,522Taps,FireHydrants,Meters 1,139 1,209 1,274 1,337 1,400 6,359Tools&Equipment 25 55 10 10 10 110TransmissionLines 8,329 5,840 7,370 14,244 ‐ 35,783PlantImprovements 1,370 2,200 11,000 800 5,000 20,370Vehicles 700 334 380 485 430 2,329GRANDTOTAL 26,056$ 26,163$ 26,828$ 23,672$ 13,931$ 116,650$

RevenueFunded 8,887$CertificatesofObligation* 17,169GRAND TOTAL 26 056$

3MillionGallonSouthwestElevatedStorageTank


WATER

(INTHOUSANDS)

CASHREQUIREMENTS

GRANDTOTAL 26,056$

PlannedBondSale $12,000



301

MAJORWASTEWATERCIPPROJECTS

FY2014‐15

TheWastewaterFundCIPbudgetincludesfundingforthefollowingmajorcapitalprojectsinFY2014‐15:

CollectionSystemUpgrade: $6.8million PlantImprovements $6.1million StateHighwayRelocations: $3.6million FieldServicesReplacements: $2.5million

ConsistentwiththefinancialstrategiesdiscussedearlierregardingtheCity’saginginfrastructurereplacementplans,aportion(approximately28.2%)ofCIPforFY2014‐15istobefundedwithrevenueinsteadofdebt.TheFY2014‐15revenuefundedprojectstotalapproximately$6.1million.Wastewaterinterceptorconstructionproject


302

CATEGORY 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 TOTALCollectionSystemUpgrade 6,833$ 5,920$ 2,236$ 3,479$ 1,734$ 20,202$DrainageImprovements 334 693 746 631 502 2,906FieldServicesReplacement 2,468 2,034 1,345 1,146 274 7,267Miscellaneous 1,025 225 25 275 25 1,575OversizeLines 200 200 200 200 200 1,000ReplaceLines 50 270 965 1,170 2,050 4,505StateHighwayRelocations 3,550 2,540 1,200 1,200 1,200 9,690Taps,FireHydrants,Meters 108 108 108 109 112 545Tools&Equipment 95 100 70 95 50 410WastewaterEffluentReuse 25 25 25 25 25 125PlantImprovements 6,130 401 78 79 79 6,767Vehicles 697 1,218 1,137 503 882 4,437GRANDTOTAL 21,515$ 13,734$ 8,135$ 8,912$ 7,133$ 59,429$

RevenueFunded 6,063$CertificatesofObligation* 15,452GRANDTOTAL 21,515$

PecanCreekInterceptor


WASTEWATER

(INTHOUSANDS)

CASHREQUIREMENTS




303

MAJORSOLIDWASTECIPPROJECTS

FY2014‐15

TheSolidWasteFundCIPbudgetincludesfundingforthefollowingmajorcapitalprojectsinFY2014‐15:

Equipment: $3.8million Vehicleadditions/replacements: $2.4million SiteOperations: $1.7million Disposal/Landfill: $1.7million

Landfillbufferwallproject


304

CATEGORY 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 TOTALCommercialCollections 385$ 375$ 400$ 425$ 450$ 2,035$Disposal/Landfill 1,690 1,780 1,475 2,450 1,900 9,295Construction 800 1,000 ‐ ‐ 900 2,700Recycling 45 45 45 45 45 225ResidentialCollections 250 275 300 300 300 1,425SiteOperations 1,723 150 ‐ ‐ ‐ 1,873Equipment 3,760 420 1,560 600 600 6,940Vehicles 2,350 2,600 2,444 2,054 2,020 11,468GRANDTOTAL 11,003$ 6,645$ 6,224$ 5,874$ 6,215$ 35,961$

RevenueFunded 400$CertificatesofObligation* 10,603GRANDTOTAL 11,003$




SOLIDWASTE

(INTHOUSANDS)

CASHREQUIREMENTS


305


306

Budgetan

dFinancialP

olicies


307


308

I. BudgetPeriod

A. Establishment of Fiscal Year.The City ofDenton's fiscal year shall begin onOctober1 and end onSeptember30.

B. TermofAppropriations."All appropriations that havenot been expendedor lawfully encumberedshalllapseattheendofthebudgetyear".(CharterSection8.06)

II. BudgetDevelopment

A. DeterminingCouncilPriorities."Thebudgetshallprovideacompletefinancialplanforthefiscalyear,andthebudgetshallbepreparedonthebasisofpolicyprioritiesdefinedbytheCouncilfortheCityManageratleastonehundredtwenty(120)daysbeforetheendofthefiscalyear."(CharterSection8.03)

B. Budget Prepared from Departmental Requests.The City of Denton departments shall preparebudgetarydecisionpackagesinamannerdirectedbytheCityManager. Departmentdirectorsshallindicatefundingpriorities.

C. Deadline for Budget Submission."Within the time period required by law, the CityManager shallsubmittotheCouncilaproposedbudgetfortheensuingfiscalyear."(CharterSection8.03)

D. Public Hearing on Budget."The Council shall hold a public hearing on the proposed budget. Anytaxpayerofthemunicipalitymayattendandmayparticipateinthehearing,whichshallbesetforadate after the fifteenth day after thedate the proposed budget is filedwith theCity Secretary butbeforethedatetheCityCouncilmakesitstaxlevy.TheCouncilshallprovideforpublicnoticeofthedate,time,andlocationofthehearing.Inadditiontothisnotice,theCityCouncilshallpublishnoticebefore thepublichearing related to thebudget in at leastonenewspaperof general circulation inDentonCounty.Thisnoticeshallbepublishednoearlierthanthethirtiethorlaterthanthetenthdaybefore the date of the public hearing. The City Council shall provide such othernotice asmay berequiredbystateandallotherapplicablelaw.TheCityCouncilmaymakesuchchangesinthebudgetthat itconsiderswarrantedbythe laworbythebest interestsof themunicipal taxpayersandmayincrease or decrease the items of the budget, provided the total proposed expenditures shall notexceedthetotalanticipatedrevenue."(CharterSection8.04)

E. Truth in Taxation. Budget development procedures will be in conformance with the State lawoutlinedintheTruthinTaxationprocess.Intheeventofataxincrease,noticeswillbeprovidedandpublichearingsheldinconformancetothisStatelaw.

F. AdoptionofBudget."ThebudgetshallbefinallyadoptedbythefavorablevotesofatleastamajorityofallmembersoftheCouncilaftertheconclusionofthepublichearing.ShouldtheCounciltakenofinalactionattheconclusionofthepublichearingandbeforetheendofthefiscalyear,thebudgetassubmitted by the City Manager shall be deemed to have been finally adopted by the Council."(CharterSection8.05)

G. Budget,aPublicRecord.Thebudget,budgetmessage,andallsupportingschedulesshallbeapublicrecordintheofficeoftheCitySecretaryopentopublicinspection. TheCityManagershallpreparesufficientcopiesofthebudgetandbudgetmessagefordistributiontointerestedpersons.

BUDGETANDFINANCIAL POLICIES2014‐15


309

III. BudgetAdministration

A. Balanced Budget Required.The City of Denton will develop balanced budgets in which currentresources(currentrevenuesplusfundbalance)willequalorexceedcurrentexpenditures.TheCitywill avoid budgetary procedures that balance the budget at the expense of meeting future years'expenses,suchas: postponingexpenditures,accruingfutureyears'revenues,orrollingovershort‐termdebt. Thebudgetwillprovideforadequatemaintenanceandreplacementofcapitalplantandequipment.

B. Funding of Current Expenditures with Current Revenues.The budget will assure that currentexpendituresarefundedwithcurrentrevenues. Currentoperatingexpenseswillnotbecapitalizedorfundedthroughtheuseoflong‐termdebt.

C. UseofNon‐RecurringResources.TheCityofDentonwillusenon‐recurringresources to fundnon‐recurringexpenditures.

D. PerformanceMeasures.Thebudget,wherepossible,willutilizeperformancemeasuresbasedontheCity’sadoptedStrategicPlan.

E. DepartmentalBudgetReporting.Regularmonthlyreportingonbudgetarystatuswillbeprovidedbydepartments.Thereportingwillbestructuredtoprovideprojectedbalancesfortheendoftheyear.

F. ReturnonInvestment.TheUtilitiesshalltransfertotheGeneralFundareturnoninvestmentbaseduponthreeandone‐halfpercent(3.5%)ofutilityrevenues.Themaximumamounttobetransferredwillnotexceedsixpercent (6%)ofequity in theElectric,WaterandWastewaterUtility. Equity isassetsnetofaccumulateddepreciation,lessthebookvalueofanycontributedcapital.

IV. RevenuePolicies

A. RevenueGoal.TheCitywilltrytomaintainadiversifiedandstablerevenuesystemtoshelteritfromshort‐runfluctuationsinanyone‐revenuesource.

B. DevelopmentofRevenueProjection.TheCitywill estimate its annual revenuesusinganobjective,analyticalprocess. TheCitywillproject revenues for thenext twoyearsand fiveyears;and theseprojectionswillbeupdatedannually. Eachexistingandpotentialrevenuesourcewillbeexaminedannually.

C. UserChargesandFeesRequired.Userchargesandfeeswillbeestablishedata levelrelatedtothecostofprovidingtheservices.TheCitywillrecalculateafullcostofactivitiessupportedbyuserfeesto identify the impact of inflation and other cost increases. The City may revise user fees whennecessarytoadjustfortheeffectsofinflation,programchanges,andpolicychanges.

ForEnterpriseFunds,theCityshallestablishuserfeesandchargesthatfullysupportthetotaldirectand indirect cost of the activity. Indirect costs include the cost of administration borne by otheroperatingfunds.

D. TaxCollection.TheCitywillfollowanaggressivepolicyofcollectingpropertytaxrevenues.

E. Tax Assessment.The City will monitor the appraisal procedures of the Denton Central AppraisalDistrict and provide necessary input to assure that sound appraisal procedures are maintained.Propertywillbeassessedatonehundredpercent(100%)offullmarketvalue.


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V. ReservePolicies(AmendedSeptember10,2013byOrdinanceNo.2013‐218)

A. MinimumUnassignedFundBalance.ItisthegoaloftheCitytoachieveandmaintainanunassignedfund balance in the General Fund equal to 20% of the budgeted expenditures for unanticipatedexpenditures, unforeseen revenue fluctuations, or other adverse circumstances. The fund balancelevel, however, may be reduced to the equivalent of 15% of budgeted expenditures in unusualfinancial circumstances. However, if such a situation occurs, the City will implement necessarycorrectiveactionwithinafive‐yearplantorestoretheunassignedfundbalancetotheequivalentoftwentypercent(20%)ofbudgetedexpenditures.

B. Non‐governmental Fund Balances. The fund balance category discussed above does not apply toproprietary funds according toGASB54. While not requiredby theGASB, theCity recognizes theneedtoapplyaminimumbalancepolicytotheproprietaryfundsmaintainedbytheCity.Therefore,the City shall maintain aminimum ending working capital balance (current assets minus currentliabilities)ofatleasteightpercent(8%)ofbudgetedexpendituresforeachoftheproprietaryfunds.Iftheworkingcapitallevelshouldfallbelowthedesiredminimum,theCitywillimplementnecessarycorrective actionwithin a five‐yearplan to restore theworking capital balance to8%ofbudgetedexpenditures.

Additionally, the Electric,Water,Wastewater, and SolidWaste funds, rate reserve targets are alsoestablishedaccordingtotheuniqueoperationalaspectsofeachutility.Theratereservesareintendedtominimizethefluctuationinratesduetounforeseenrevenueandexpenditurevariances.Theratereserve targets are established as: 8.0%‐12% of expenses for the Electric Fund; 12.0%‐16.0% ofexpenses for the Wastewater Fund; 17.0%‐25.0% of expenses for the Water Fund; and 4% ofexpenses fortheSolidWasteFund. If theratereserves fallsbelowthedesiredtarget, theCitywillimplement necessary corrective action within a five‐year plan to restore the rate stabilizationbalancestothetargetsoutlinedabove.

VI. BudgetAmendmentandModification

A. TransferofAppropriations."Atany timeduring the fiscalyear, theCityManagermay transferanypartoftheunencumberedappropriationbalanceortheentirebalancethereofbetweenprogramsorgeneralclassificationsofexpenditureswithinanoffice,department,agency,ororganizationalunit.Atany timeduring the fiscalyear, at the requestof theCityManager, theCouncilmay,by resolution,transferanypartoftheunencumberedappropriationbalanceortheentirebalancethereoffromoneoffice,department,agency,ororganizationalunittoanother."(CharterSection8.07)

B. AmendingtheBudget."Thebudgetmaybeamendedformunicipalpurposesbytheaffirmativevoteofatleastfive(5)membersoftheCouncil,inaccordancewithapplicablelaw."(CharterSection8.08)

C. AuthoritytoReduceAppropriations.TheCityManagermayatanytimereduceappropriationsforanoffice,department,agency,ororganizationalunit.

D. Funds Requiring Appropriations Established by Ordinance.In accordancewith generally acceptedaccountingpractices,anappropriationsordinanceshallcreateappropriationsforGovernmentFunds.These funds include the General Fund. The remaining funds shall have budgets prepared andsubmittedtotheCityCouncilforapproval.


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VII. InvestmentPolicy(AmendedNovember18,2014byOrdinanceNo.2014‐042)

A. InvestmentObjectivesandStrategies.

ItisthepolicyoftheCitythat,givingdueregardtothesafetyandriskofinvestments,allavailablefundsshall be invested in conformance with state and federal regulations, applicable bond ordinancerequirements,adoptedInvestmentPolicyandadoptedinvestmentstrategies.

InaccordancewiththePublicFundsInvestmentAct,thefollowingprioritizedobjectives(inorderofimportance) in accordancewith the Tex. Gov’t. Code Sec. 2256.005(d) apply for each of the City’sinvestmentstrategies:

1. Suitability–UnderstandingthesuitabilityoftheinvestmenttothefinancialrequirementsoftheCityisimportant.AnyinvestmenteligibleintheInvestmentPolicyissuitableforallCityfunds.

2. Safety–PreservationandsafetyofprincipalaretheprimaryobjectivesoftheInvestmentPolicy.Allinvestmentsshallbeinhighqualitysecuritieswithnoperceiveddefaultrisk.

3. Liquidity–The City’s investment portfolio will remain sufficiently liquid to meet operatingrequirements that might be reasonably anticipated. Liquidity shall be achieved by matchinginvestmentmaturitieswithforecastedcashflowrequirementsandbyinvestinginsecuritieswithactivesecondarymarkets.Short‐terminvestmentpoolsandmoneymarketmutualfundsprovidedaily liquidity and may be utilized as a competitive investment alternative to fixed incomeinstruments.

4. Marketability–Securitieswithactiveandefficientsecondarymarketsarenecessaryintheeventof an unanticipated cash requirement. Historicalmarket “spreads” between the bid and offerpricesof aparticular security typeof less thanaquarterof apercentagepoint shall define anefficientsecondarymarket.

5. Diversification–Investmentmaturitiesshallbestaggeredthroughoutthebudgetcycletoprovidecash flow based on the anticipated needs of the City. Diversifying the appropriate maturitystructurewillreducemarketcyclerisk.

6. Yield–Attaining a competitive market yield, commensurate with the City’s investment riskconstraintsandthecashflowcharacteristicsoftheportfolio,isthedesiredobjective.ThegoaloftheCity’s investmentportfolio is toregularlymeetorexceedtheaveragerateofreturnonU.S.Treasury Bills at amaturity level comparable to the portfolio’s weighted averagematurity indays. Theyieldofanequallyweighted,rollingtwelvemonthmovingaverageofaoneyearU.S.Treasury Bill portfolio shall be the minimum yield objective or “benchmark”. One‐year U.S.Treasury Bill information is derived from the Federal Reserve Statistical Release H.15 forconstantmaturities.Asecondaryobjectivewillbetoobtainayieldequaltoorinexcessofalocalgovernmentinvestmentpoolormoneymarketmutualfund.

The first measure of success in this area will be the attainment of enough income to offsetinflationaryincreases.Althoughstepswillbetakentoobtainthisgoal,theCity’sstaffwillfollowthe “Prudent Person” statement relating to the standard of care thatmust be exercisedwheninvestingpublicfundsasexpressedintheTex.Gov’t.CodeSec.2256.006(a‐b). TheInvestmentOfficersshallavoidany transactions thatmight impairpublicconfidence in theCity’sability togoverneffectively. Thegoverningbodyrecognizesthat inadequatelydiversifyingthematuritystructure within the portfolio to meet the City’s expenditure needs, occasional measuredunrealized losses due tomarket volatility and rising interest rates are inevitable, andmust beconsideredwithinthecontextoftheoverallportfolio’sinvestmentreturn. TheprudenceoftheinvestmentdecisionsshallbemeasuredinaccordancewiththetestssetforthintheTex.Gov’t.CodeSec.2256.006(b).


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B. InvestmentStrategyforSpecificFundGroups.

In order to better diversify,maximize interest earnings and otherwisemeet stated objectives, fundgroupsmaybe combined intooneormore internal investmentpools. Although fundmoniesmaybecombined intoa singleassetportfolio,proportional fundownershipwillbeaccounted for separately.The City alsomaintains separate portfolios for some individual funds or groups of funds that aremanaged inaccordancewith the termsof thisPolicyandby thecorresponding investment strategieslistedbelow.

1. InvestmentPool Strategy–The City’s Investment Pool is an aggregation of themajority of CityFundswhich includes tax receipts, enterprise fund revenues, fine and fee revenues, aswell assome, but not necessarily all, bond proceeds, grants, gifts and endowments. This portfolio ismaintained tomeet anticipated daily cash needs for the City’s operations, capital projects anddebt service. In order to ensure the ability of the City to meet obligations and to minimizepotential liquidation losses, thedollar‐weightedaveragestatedmaturityofthe investmentpoolshallnotexceed1.5yearsor550days.Theobjectivesoftheportfolioareto:A. Ensure safety of principal by investing in only high quality securities forwhich a strong

secondarymarketexists.

B. Ensurethatanticipatedcashflowneedsarematchedwithadequateinvestmentliquidity.

C. Limitmarketandcreditriskthroughdiversification.

D. AttainthebestfeasibleyieldcommensuratewithobjectivesandrestrictionssetforthintheInvestment Policy actively managing the portfolio to meet or exceed the twelve monthmovingaverageyieldonaoneyearU.S.TreasuryBillasderived fromtheFederalReserveStatisticalReleaseH.15forconstantmaturities.

2. Bond Funds Strategy–Occasionally, separate non‐pooled portfolios are established with theproceeds from bond sales in order to maximize earnings within the constraints of arbitrageregulation.Theobjectivesoftheportfoliosareto:A. Ensure safety and principal by investing in only high quality securities forwhich a strong




D. Attainthebestfeasibleyieldcommensuratewiththeobjectivesandrestrictionssetforthinthe Investment Policy and bond ordinance by actively managing the portfolio to meet orexceedthebondyield.

3. EndowmentFundStrategy–FundsreceivedasgiftstotheCitywithinstructionsthattheincome

generatedbytheinvestmentofsaidfundsbeusedforspecificpurposesareinvestedasseparatenon‐pooledportfoliosinordertomaximizereturn.Theobjectivesoftheportfolioareto:A. Ensure safety and principal by investing in only high quality securities forwhich a strong




D. AttainthebestfeasibleyieldcommensuratewiththeobjectivesandrestrictionssetforthintheInvestmentPolicy.


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4.Trust,EscrowedFunds&SecurityDepositStrategy–FundsthatareheldoutsidetheCitybyatrust,escrowagent,orasasecuritydeposit,butbelongingtotheCityaregovernedbytheirrespectivetrust,escrow,orsecuritydepositagreementandaresubject to theprovisionsof the InvestmentPolicy.Theobjectivesoftheportfoliosareto:

A. Ensure safety and principal by investing in only highquality securities forwhich a strongsecondarymarketexists.



D. AttainthebestfeasibleyieldcommensuratewiththeobjectivesandrestrictionssetforthintheInvestmentPolicyandthetrust,escroworsecuritydepositagreement.

VIII. DebtManagementPolicy(AmendedNovember18,2014byOrdinanceNo.2014‐041)

A. PolicyStatement.

Itistheobjectiveofthispolicythat(1)theCityobtainfinancingonlywhennecessary,(2)theprocessforidentifyingthetimingandamountofdebtorotherfinancingproceedasefficientlyaspossible,and(3)theCityseekthemostfavorableinterestrateandcompetitivecostsinaccordancewiththispolicywhilemaintainingfinancialflexibility.

B. RatingAgencyCommunication&CreditObjectives.

The City will seek to maintain and improve its current bond ratings so its borrowing costs arereducedtoaminimumanditsaccesstocreditispreserved.

Inconjunctionwiththefinancialadvisor,theCitywillmaintainalineofcommunicationwithatleasttwooftheratingagencies(Moody’s,StandardandPoor’s,orFitch),informingthemofmajorfinancialeventsintheCityastheyoccur.

FulldisclosureoftheCity’soperationswillbemadetothebondratingagencies.TheCitystaff,withtheassistanceofthefinancialadvisorsandbondcounsel,willpreparethenecessarymaterialsforandpresentationtotheratingagencies.

C. LimitationsonIndebtednessandAffordabilityStatement.

Annualdebtserviceongeneralobligationdebt(tax‐supported),whichexcludesself‐supportingdebt,shallbelimitedtonomorethan30%ofbudgetedexpendituresintheCity’sGeneralFund.

TheCity has revenuebonds andother indebtednessof theElectric,Water andWastewaterFunds,whicharecollectivelyknownastheCity’s“UtilitySystem.”TheCitywillmaintaincoverageratiosasdictated by the City’s outstanding bond covenants, including any other indebtedness of the UtilitySystem.Inaddition,theCitywillfollowapolicythattheUtilitySystemwillmaintainadebtservicecoverageratioofatleast1.25onalloutstandingrevenuebondsandotherindebtednessoftheUtilitySystem. TheCitywill strive to furthermaintain thisdebt service coverage ratio for each separateutility.

The Electric,Water, andWastewater Funds’ total long‐term outstanding debt shall not exceed theamountofcombinedfundequity.


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D. TypesofDebt.

TheCity’sbondcounselandfinancialadvisorwillpresentthedifferenttypesofdebtbetsuitedandlegallypermissibleunderstatelawforeachdebtissueandassistinanalyzingtheuseofcapitalleasepurchasesortheuseoflinesofcredit.Thesetypesmayinclude,butarenotlimitedto:

Short‐termvslong‐termdebt; Generalobligationdebtvsrevenuedebt; Fixedratedebt; Lease‐backeddebt; Specialobligationdebt,suchasassessmentdistrictdebt; CertificatedofObligation; Combinationtaxandrevenuedebt; TaxIncrementReinvestmentZone(TIRZ)debt; PublicImprovementDistrict(PID)debt; Conduitissues; TaxNotes;and Taxabledebt.

Theissuanceoflongtermvariableratedebtandinterestrateswapsareexpresslyprohibitedbythis

policy.TheDirectorofFinancewillberesponsibleforevaluatingthistypeofdebtandwillpresentavariabledebtpolicyorinterestratepolicytotheCityCouncilforapprovalasnecessary.


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Glossary


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The Annual Program of Services contains specialized and technical terminology that is unique to public finance and budgeting. To assist the reader of this document in understanding these terms, a budget glossary has been included in the document.

Accrual Basis. The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows.

Accrued Expenses. Expenses incurred but not paid until a later date.

Administrative Services. Administrative Services charges are allocated to Proprietary Funds activities for indirect management and administrative support given by general fund departments.

Administrative Transfer. An inter-fund transfer designed to recover General Fund expenditures conducted on behalf of Proprietary funds.

Ad Valorem Taxes. (Current) All property, real, personal, tangible, intangible, annexations, additions, and improvements to property located within the taxing unit’s jurisdiction, which are subject to taxation on January 1 of the current fiscal year. Each year, by ordinance, the City Council exempts taxes on automobiles and other items from the tax levy. Following the final passage of the appropriations ordinance, City Council sets the tax rate and levy for the fiscal year beginning October 1 and continuing through the following September 30th.

Ad Valorem Taxes. (Delinquent) All taxes are due on receipt of bill and are delinquent if not paid before February 1 of the fiscal year in which they are imposed, except when the taxing unit postpones the delinquency date due to late mailing of tax bills or successful rollback elections.

Ad Valorem Taxes. (Penalty and interest) A delinquent tax incurs a penalty of six percent (6%) of the amount of the tax for the first calendar month it is delinquent, plus one percent (1%) for each additional month or portion of the month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. However, the delinquent tax on July 1 incurs a total penalty of twelve percent (12%) of the amount of the delinquent tax without regard to the number of months the tax has been delinquent.

Agenda Committee. Reviews the City Manager’s proposed City Council agendas as to form and agenda content.

Airport Advisory Board. Serves in an advisory capacity to the City Council on matters relative to airport safety, flight and ground operations, safety and security issues arising from the creation and development of long-term master plans; tenant/stakeholder outreach; the Airport Business Plan and the Airport Master Plan; airport infrastructure improvement or other major projects impacting the airport; grant funding for the airport; and long term financial planning and budgetary issues affecting the airport.

Animal Shelter Advisory Committee. Assists the City in complying with the provisions of the Animal Shelter Act and makes recommendations to the City Council regarding methods and procedures necessary to ensure compliance with the Act.

Appropriation. A legal authorization granted by a governing body to make expenditures and to incur obligations for specific purposes.

Appropriable Fund Balance. The working capital in the operating fund (includes current assets and current liabilities except current LTD).

Appropriation Ordinance. The official enactment by the City Council to establish legal authority for City officials to obligate and expend resources.

Assessed Valuation. A value that is established for real or personal property for use as a basis for levying property taxes. (Note: Property values are established by the Denton Central Appraisal District.)

Asset. Assets are resources with present service capacity that the government presently controls.

GLOSSARY


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Assigned Fund Balance. Fund balance amounts a government intends to use for a specific purpose; intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority.

Audit/Finance Committee. The duties and purpose of the Committee shall be to assist the City Council in fulfilling its organizational oversight responsibilities relating to the audit function, the investment function and other financial related activities as delegated by the City Council.

Balanced Budget. A budget in which estimated revenues equal estimated expenditures.

Bond. A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are most frequently used for construction of large capital projects, such as buildings, streets and bridges.

Bond Rating. A bond rating is a grade given to bonds that indicates their credit quality.

Budget. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial plan presented to the governing body for adoption and sometimes the financial plan finally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether it has been approved by the governing body.

Budget Amendment. A legal procedure utilized by the City staff and City Council to revise a budget appropriation. The City of Denton's Charter requires City Council approval through the adoption of a supplemental appropriation ordinance (which specifies both the source of revenue and the appropriate expenditure account) for any inter-fund adjustments. City staff has the prerogative to adjust expenditures within a departmental budget.

Budget Calendar. The schedule of key dates or milestones, which the City departments follow in the preparation, adoption, and administration of the budget.

Budget Document. The instrument used by the operational authority to present a comprehensive financial program to the City Council.

Budget Message. The opening section of the budget, which provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and the views and recommendations of the City Manager.

Budgeted Funds. Funds that are planned for certain uses and may be formally or legally appropriated by the governing body for specific purposes.

CAFR. Comprehensive annual financial report.

Capital Expenditures. Expenditures, which result in the acquisition of or addition to fixed assets.

Cash Basis. A basis of accounting under which transactions are recognized only when cash changes hands.

Cash Management. The management of cash necessary to pay for government services, while investing temporary cash excesses in order to earn interest revenue. Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships, and investing funds in order to achieve the highest interest and return available for temporary cash balances.

CDBG. Community Development Block Grant.

CDBG-R. Community Development Block Grant Recovery Fund.

CIP. The Capital Improvement Plan identifies capital projects and equipment purchases and identifies options for financing for future fiscal years.


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City Council Airport Committee. Reviews, considers and makes recommendations to the City Council on: the Airport Business Plan and the Airport Master Plan; any airport infrastructure improvement or other major project impacting the airport; the acquisition, review, and consideration of grant funding for the airport; contracts and leases of airport property, including recommending appropriate terms to the City Council; long term financial planning and budgetary issues affecting the airport; and issues raised as a result of interface between citizens, airport tenants, or other interested parties.

Civil Service Commission. Ensures compliance with Chapter 143 of the Texas Local Government Code governing police and fire. The duties of the Commission include approval of eligibility hiring lists and holding hearings, upon appeal, on matters of promotions, performance, reclassifications, and other civil service issues.

C.O. Certificate of Obligation.

Committed Fund Balance. Fund balance amounts constrained to specific purposes by a government itself, using its highest level of decision-making authority; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest-level action to remove or change the constraint.

Committee on Citizen Engagement. The Committee shall provide advice to both the City Council and/or staff regarding the timely distribution of accurate and complete information to Denton citizens and devise methods of engaging Denton Citizens in the various processes of city government.

Committee on the Environment. The duties of the Committee shall be to review, discuss, deliberate, and consider environmental issues and resources and make recommendations to the City Council. The Committee will also deliberate and make recommendations regarding any other matter delegated to the Committee by the City Council.

Community Development Advisory Committee. Holds public hearings and makes decisions regarding the expenditure of federal Community Development Block Grant and Home Investment Partnership Program monies.

Component Unit. Component units are legally separate organizations that must be included in the financial report of the primary government.

Cost. (1) The amount of money or other consideration exchanged for property or services. (2) Expense.

Cost Accounting. That method of accounting, which provides for assembling and recording of all the elements of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a specific job.

Council Appointee Performance Review Committee. The duties and purpose of the Committee shall be to assist the City Council in performance review of the Council appointees and to insure that the appointees’ job descriptions are accurate and properly reflect current job duties in order to make recommendations to the City Council to assist the Council in evaluating the job performance of the Council appointees. Additionally, the Committee will make recommendations regarding employment agreements, including renewals, of Council appointee positions.

Council Ethics Committee. The duties and purpose of the Committee shall be to advise the City Council on the Ethics Policy, gather information from citizens regarding the Ethics Policy, and conduct hearing and inquiries as set forth in the enabling resolution.

Council Mobility Committee. The duties and purpose of the Committee shall be to review, consider and make recommendations to the City Council regarding any changes to the Mobility Plan, local transportation policy, and any items concerning regional transportation policies and activities.

Current Taxes. Taxes that are levied and due within one year.

CWA 319 Grant. Nonpoint Source Water Quality Management Planning Implementation Grant.

DCTA. Denton County Transportation Authority.


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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.

DME. Denton Municipal Electric.

DMU. Denton Municipal Utilities.

Department. An administrative segment of the City, which indicates management responsibility for one functional area. Departments are the basic units of the budget upon which divisions are composed.

Depreciation. The process of estimating and recording the lost usefulness, expired useful life or diminution of service from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the fixed asset's lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of its useful life.

Division. An administrative segment of the City, which indicates management responsibility for an operation or a group of related activities within a functional area.

Downtown Denton Tax Increment Financing Reinvestment Zone Board. Makes recommendations to the City Council concerning the administration of the Zone; prepares and adopts a project plan and Tax Increment Financing Reinvestment Zone financing plan for the Zone and submits the plans to the City Council for approval; prepares, implements and monitors such project and financing plans for the Tax Increment Financing Reinvestment Zone as the City Council considers advisable including the submission of an annual report on the status of the Zone.

DTIP. Downtown Implementation Plan.

Economic Development Partnership Board. Provides economic development policy guidance and makes recommendations to the City Council and Chamber of Commerce; reviews, considers and makes recommendations to the City Council regarding Airport Branding and Marketing to support the implementation of the Denton Airport Business Plan; reviews, considers and makes recommendations to the City Council regarding Denton Municipal Airport incentive policies as assigned by the City Council or requested by the City Manager; and acts as a recommending body to the City Council for specific airport economic development incentives as assigned by the City Council or requested by the City Manager and permitted by City and State law.

EECBG. Energy Efficiency and Conservation Block Grant.

Encumbrances. Commitments related to unperformed (executory) contracts for goods or services. When the contract is executed and the account is paid they cease to be encumbrances.

Enterprise Fund. A fund established to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) for providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Examples of Enterprise Funds are those for water, gas, and electric utilities; swimming pools; airports; parking garages; and transit systems.

ERCOT. Electric Reliability Council of Texas is a 501(c)(4) nonprofit corporation, governed by a board of directors and subject to oversight by the Public Utility Commission of Texas. Its customers include consumers, cooperatives, generators, power marketers, retail electric providers, investor-owned electric utilities, and


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municipal-owned electric utilities. It manages the flow of electric power of ninety percent of Texas’ electric load.

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, and infrastructure.

Franchise Fee. This is a charge paid for the use of City streets and public right of way and is in lieu of all other municipal charges, fees, street rentals, pipe taxes or rentals, easement or other like franchise fees, inspections, fees, and/or charges of every kind except only Ad Valorem and special assessment taxes for public improvements (e.g., gas, telephone, cable TV, and banks).

Full-time Equivalent (FTE). A unit of measure based on the number of hours that an employee works during the fiscal year. One FTE is equal to 2080 hours.

Function. A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible.

Fund. An accounting entity that has a set of self balancing accounts and that records all financial transactions for specific activities or government functions. Eight commonly used funds in public accounting are: general fund, special revenue funds, debt service funds, capital project funds, enterprise funds, trust and agency funds, internal service funds, and special assessment funds.

Fund Balance. Fund balance is the difference between assets, liabilities, deferred outflows of resources, and deferred inflows of resources and is therefore also known as surplus funds. See Non-spendable Fund Balance, Restricted Fund Balance, Committed Fund Balance, Assigned Fund Balance, and Unassigned Fund Balance.

GASB. Governmental Accounting Standards Board.

General Fund. The fund used to account for all financial resources except those accounted for in another fund.

General Obligation Bonds. Bonds that finance a variety of public projects, such as streets, buildings, and improvements. The repayment of these bonds is usually made from the General Debt Service Fund, and these bonds are backed by the full faith and credit of the issuing government.

Generally Accepted Accounting Principles (GAAP). Uniform minimum standards of and guidelines to financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. They encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. They provide a standard by which to measure financial presentations.

GFOA. Government Finance Officers Association.

GFOAT. Government Finance Officers Association of Texas.

GO. General Obligation.


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Governmental Funds. Those funds through which most governmental functions typically are financed. The acquisition, use and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, General Debt Service, Capital Projects).

Grants. Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose, activity, or facility.

Health and Building Standards Commission. Hears and decides appeals of orders, decisions or determinations made by the Building Official, Code Official, or Fire Marshal made pursuant to Chapters 13, 14, 17, 28 and 29 of the Code of Ordinances; makes reasonable interpretations or rulings in matters properly before it pursuant to Section 2-460.

Historic Landmark Commission. Recommends to the Planning & Zoning Commission and City Council those buildings, structures, sites, districts, and areas in the city that the Commission has determined should be preserved and designated as historic landmarks. The Commission also regulates design review for designated properties and districts.

HOME. HOME Investment Partnership Grant.

Hotel Occupancy Tax Committee. The duties and purpose of the Committee shall be to monitor allocation and use of hotel occupancy tax funds, ensuring funds are being used to directly enhance and promote tourism and hotel/convention industry and to recommend organizations to receive funding to City Council.

Hotel/Motel Tax. A tax levied upon the cost of occupancy of any room or space furnished by any hotel where such costs of occupancy is at the rate of two dollars ($2.00) or more per day. The law authorizes a room tax of not more than seven percent (7%) of the consideration paid by the occupant of such room to the hotel. This is budgeted in the Tourist and Convention Fund.

HPRP. Homelessness Prevention and Rapid Re-housing Program.

Human Services Advisory Committee. Serves in an advisory capacity to encourage continuous evaluation of the human services delivery system and to recommend actions and funding to the City Council regarding City of Denton human services.

Income. A term used in proprietary fund type accounting to represent (1) revenues or (2) the excess of revenues

over expenses.

Inter-fund Transfers. Amounts transferred from one fund to another to recover the charge for administrative services.

Internal Service Fund. Funds used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis (for example, the Technology Services Fund and the Materials Management Fund).

Investments. Securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations.

KDB. Keep Denton Beautiful.

KFA. Key Focus Areas.

KPI. Key Performance Indicators.

Levy. (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (Noun) The total amount of taxes, special assessments, or service charges imposed by a government.

Liability. A liability is a present obligation to sacrifice resources or future resources that a government has little or no discretion to avoid.


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Library Board. Serves in an advisory capacity to the City Council to recommend policies, rules, and regulations for the operation of the library system. The Board also provides citizen input to the City Council and recommends fees for Council consideration.

Long Term Debt. Debt with a maturity of more than one year after the date of issuance.

Major Fund. Major funds are funds whose revenues, expenditures, assets, or liabilities are at least ten percent of corresponding totals for all governmental or enterprise funds and at least five percent of the aggregate amount for all governmental and enterprise funds. They are reported as a separate column in the basic financial statements and each subject to a separate opinion in the independent auditor’s report.

Minor Fund. Minor funds are funds whose revenues, expenditures, assets, or liabilities are below ten percent of corresponding totals for all governmental or enterprise funds and below five percent of the aggregate amount for all governmental and enterprise funds. They are reported in aggregate in the basic financial statements and subject to a single opinion in the independent auditor’s report.

Mixed Beverage Tax. A tax imposed on the gross receipts of a Licensee for the sale, preparation, or service of mixed beverages or from the sale of ice or non-alcoholic beverages and consumed on the premises of the permittee.

Modified Accrual Basis. The accrual basis of accounting adapted to the governmental fund type spending measurement focus. Under it, revenues are recognized when they become both "measurable " and "available to finance expenditures of the current period." Expenditures are recognized when the related fund liability is incurred except for (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger than normal accumulations must be disclosed in the notes to the financial statements; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long term debt which are generally recognized when due.

Non-spendable Fund Balance. Fund balance amounts which are not in a spendable form (such as inventory) or are legally or contractually required to be maintained intact.

Object Code. Expenditure classification according to the types of items purchased or services obtained; for example, personal services, materials & supplies, and operations.

Operating Budget. Plans of current expenditures and the proposed means of financing them. The annual operating budget (or, in the case of some states governments, the biennial operating budget) is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government.

Operating Expenses. Fund expenses which are directly related to the fund's primary service activities.

Operating Grants. Grants which are restricted by the grantor to operating purposes or which may be used for either capital or operating purposes at the discretion of the grantee.

Operating Income. The excess of fund operating revenues over operating expenses.

Operating Revenues. Fund revenues, which are directly related to the fund's primary service activities. They consist primarily of user charges for services.

Operating Transfers. All inter-fund transfers other than residual equity transfers.

Ordinance. A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Ordinarily, the statutes or charter will specify or imply those legislative actions, which must be by ordinance and those which may be by


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resolution. Revenue raising measures, such as the imposition of taxes, special assessments and service charges, universally require ordinances.

Other Post-Employment Benefits (OPEB). Post-employment benefits provided to retired employees, other than pension benefits. These benefits for the City of Denton include Medical, Prescription, Dental, and Vision. GASB requires the recognition of the costs of these benefits over the service period of the employee.

Other Financing Sources. Governmental fund general long term debt proceeds, operating transfers out, and material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues.

Overlapping Debt. The proportionate share of the debts of local governments located wholly or in part within the limits of the reporting government, which must be borne by property within each government.

Parks, Recreation and Beautification Board. Serves in an advisory capacity to the City Council to recommend improvements to park and recreation programs. The Board is charged to stimulate public interest in the development and maintenance of parks and playgrounds; to promote close cooperation between the City and private citizens so that all park and recreational facilities are used to their maximum benefit; and pursuant to the Charter, make recommendations regarding the appearance, beautification, and environment of the city.

Payment in Lieu of Taxes. Payments made only by the electric division for Franchise Fees (4% of gross revenue)

and Return on Investment (3.5% of gross revenue), both capped.

Performance Audits. Examinations intended to assess (1) the economy and efficiency of the audited entity's operations and (2) program effectiveness, the extent to which program objectives are being attained.

Planning & Zoning Commission. Makes decisions or recommendations to the City Council regarding the Comprehensive Plan, Development Code, zoning regulations, long-range planning, zoning changes, platting, and other development-related policies as required or permitted by State law or Council policy.

Productivity Measures. Productivity measures should reflect how well a program is performing its activities to meet the needs of the public and the organization. They should measure productivity, effectiveness, efficiency or the impact of a service provided. While activity measures indicate "how much" activity the division/department is performing, productivity measures identify "how well" the division/department is performing.

Program Description. Describes the nature of service delivery provided at this level of funding. It clearly explains how service delivery will be different from the prior budget year.

Program Goals. Program goals describe the purpose or benefit the division/department plans to provide to the community and/or organizations it serves. Goals identify the end result the division/department desires to achieve with its activities, but goals are often ongoing and may not be achieved in one year.

Program Objectives. Program Objectives are quantifiable steps toward accomplishing stated goals. They should have a specific time frame or measurable achievement. Objectives should be able to be reached or completed within the current fiscal year. Objective statements are not required for every activity performed, but should focus on the major steps necessary for achieving established goals.

Property Tax. Property taxes are levied on both real and personal property according to the property's valuation and the tax rate.

Proprietary Fund. Proprietary funds are Internal Service Funds and Enterprise Funds. See Internal Service Funds and Enterprise Funds.

Public Art Committee. Makes recommendations to the Parks, Recreation and Beautification Board and City Council on the commissioning, placing, and the installing of public art; implementation of funding mechanism(s) for public art; effective and efficient management of public art; ongoing maintenance of public art; and the accessioning, deaccessioning, and re-siting of public art.

Public Utilities Board. Reviews the department of utilities budget and makes recommendations to the City Council in the format required by the City Manager. The Board is authorized to expend funds for information and


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advertising. All matters relating to utility policies, capital projects, rates, and the sale and issuance of utility bonds are submitted to the Board for review and recommendation prior to Council consideration. The Public Utilities Board makes recommendations for the Capital Improvement Program pursuant to the provisions in the City Charter.

PUC. Public Utility Commission of Texas regulates the state’s electric and telecommunication utilities, implements

respective legislation, and offers customer assistance in resolving consumer complaints.

RAMP. Routine Airport Maintenance Program.

Residual Equity Transfers. Non-recurring or non routine transfers of equity between funds.

Restricted Fund Balance. Fund balance amounts constrained to specific purposes by their external providers (such as grants or bondholders), through constitutional provisions, or by enabling legislation.

Return on Investment. Return on Investment (ROI) involves the transfer of funds from the Utility System Fund to the General Fund on the discretionary basis, which shall not be more than six percent (6%) of the net investment. Current ROI is based on 3.5% of rate revenue. The intent of the discretionary transfer is to reimburse the citizenry by contributing revenues to the General Fund, thereby easing the ad valorem tax burden.

Revenue Bonds. Bonds whose principal and interest are payable exclusively from earnings of an Enterprise Fund. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the Enterprise Fund's property.

Revenues. (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1, general long term debt proceeds and operating transfers in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1, operating transfers in are classified separately from revenues.

RTR. Regional Toll Revenue.

Sales Tax. A general "sales tax" is levied on persons and businesses selling merchandise or services in the city limits on a retail basis. The categories for taxation are defined by state law. Monies collected under authorization of this tax is for the use and benefit of the City; however, no city may pledge anticipated revenues from this source to secure the payment of funds or other indebtedness.

Shared Revenues. Revenues levied by one government but shared on a pre-determined basis, often in proportion to the amount collected at the local level, with another government or class of governments.

SHSP. State Homeland Security Program Grant.

SHSP-LEAP. State Homeland Security Program Grant – Law Enforcement Activity Program.

Special Revenue Fund. A Special Revenue Fund is a governmental fund that is used to account for the proceeds of specific revenue sources that are restricted or committed for a specific project and purpose, other than debt service or capital projects. Examples of Special Revenue Funds are donations funds, confiscation funds, and grant funds.

Street Cuts. These revenues are derived by the Street Department for the repairing of the street following the construction of various utility companies (e.g., gas, telephone, water and sewer).

Tax Increment Reinvestment Zone Two Board. Makes recommendations to the City Council concerning the administration of the Zone (also known as the Westpark TIRZ); prepares and adopts a project plan and Tax Increment Reinvestment Zone financing plan for the Zone and submits the plans to the City Council for approval; prepares, implements and monitors such project and financing plans for the Tax Increment Reinvestment Zone as the City Council considers advisable including the submission of an annual report on the status of the Zone.


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Tax Rate. The amount of tax stated in terms of a unit of the tax base; for example, $.50 per $100 (one hundred dollars) assessed valuation of taxable property.

Tax Rate Limit. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area.

Tax Roll. The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished.

Taxes. Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, sewer service charges.

Traffic Safety Commission. Serves in an advisory capacity to the City Council on matters brought forward to the Commission by the City Manger, or his/her designee, or assigned by the City Council which pertains to traffic safety education and publicity; ways and means of improving traffic conditions and safety for motor vehicles; bicycle and pedestrian safety; implementation of traffic control devices; public parking restrictions; or roadway speed limit designations.

Transfer of Construction Bond Funds. These revenues are payments to the General Fund from the Bond Fund for General Fund labor expenditures on bond financed projects.

Transmission Cost Recovery Factor (TCRF). Is used to recover the costs of transmission services within the boundaries of the Electric Reliability Council of Texas (ERCOT) region which are billed and charged to Denton Municipal Electric (DME).

Trial Balance. A list of the balances of the accounts in a ledger kept by double entry with the debit and credit balances shown in separate columns.

TMPA. Texas Municipal Power Association.

Unassigned Fund Balance. Any fund balance in excess of non-spendable, restricted, committed, and assigned components; these fund balance amounts that are available for any purpose. These amounts are reported only in the general fund.

Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purchases.

UASI. Urban Areas Security Initiative.

UASI-LEAP. Urban Areas Security Initiative – Law Enforcement Activity Program.

Working Capital. Budgeted working capital is calculated as a fund’s current assets less current liabilities plus current portion of long-term debt.

Zoning Board of Adjustment. Provides a vehicle for citizens to appeal zoning interpretations and decisions of the Building Official, and request variances from the zoning and sign regulations in the Denton Development Code. The Board may also make final decisions regarding changes, the reestablishment, or termination of nonconforming uses within the city.


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