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Item 7C(`4%1 of Qni i + hlnLo Tovnc MEMORANDUM August 30, 2006 TO: Shana Yelverton, City Manager FROM: Sharen Jackson, Director of Finance SUBJECT: Ordinance No. 898; 1" Reading, Approving and adopting the Annual Budget for the Fiscal Year 2006 -07 and approving the revised budget figures for the Fiscal Year 2005 -06 and Multi -year CIP. Action Requested: Approval of Ordinance No. 898, on 1 st reading, Adopting and approving the Annual Budget for Fiscal Year 2006 -07 and approving the revised budget figures for the Fiscal Year 2005 -06 and Multi -year CIP. Background Information: Presented to the City Council for consideration are the FY2006 -07 budget and the revised budget for FY2005 -06 and multi -year CIP. This budget summarizes the plan of municipal operations and capital projects for the fiscal year that begins October 1, 2006. The proposed budget was presented to City Council during a budget work session on August 22 also via staff's budget video. The summary budget information presented and attached to Ordinance No. 898 reflects the information presented during the budget work session. Staff has attached a budget work session follow -up document to address questions raised during the work session on August 22 Financial Considerations: The budget proposed a tax rate of $0.462 with total revenues of $63,085,432 and total expenditures of $57,523,024. Citizen Input/ Board Review: A Public Hearing is scheduled for September 5, 2006 and September 19, 2006 with the 1 st and 2nd Reading of Ordinance No. 898, respectively. Legal Review: None required Alternatives: In the absence of approving and adopting the proposed budget for FY2006 -07, per the City Charter, the amount appropriated for the current fiscal year shall be deemed adopted for the ensuing fiscal year on a month to month basis with all items in it pro -rated accordingly until such time as the Council adopts a budget for the ensuing fiscal year. Supporting Documents: Ordinance No. 898 Fiscal Year 2006 -07 Proposed Budget and Fiscal Year 2005 -06 Revised Budget summary and multi -year CIP Budget work session follow -up Staff Recommendation: Approval of Ordinance No. 898, 1s reading, adopting and approving the Annual Budget for Fiscal Year 2006 -07 and approving the revised budget figures for the Fiscal Year 2005 -06 and multi -year CIP. ORDINANCE NO. 898 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SOUTHLAKE, TEXAS, APPROVING REVISED BUDGET FIGURES FOR FISCAL YEAR 2005 -06; APPROVING AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2006, AND TERMINATING SEPTEMBER 30, 2007, AND MAKING APPROPRIATIONS FOR EACH DEPARTMENT, PROJECT AND ACCOUNT; REPEALING CONFLICTING ORDINANCES; PROVIDING A SAVINGS AND SEVERABILITY CLAUSE; AND DECLARING AN EFFECTIVE DATE. WHEREAS, the City Manager has prepared a revision of certain figures in the 2005 -06 budget and submitted same to the City Council; and. WHEREAS, the City Manager of the City of Southlake, Texas (hereinafter referred to as the "City ") has caused to be filed with the City Secretary a budget to cover all proposed expenditures of the government of the City for the fiscal year beginning October 1, 2006, and ending September 30, 2007, (hereinafter referred to as the 'Budget "); and WHEREAS, the Budget, a copy of which is attached hereto and incorporated herein for all purposes, shows as definitely as possible each of the various projects for which appropriations are set up in the Budget, and the estimated amount of money carried in the Budget for each of such projects; and WHEREAS, the Budget has been filed with the City Secretary for at least thirty (30) days and available for inspection by any taxpayer; and WHEREAS, public notice of public hearings on the proposed annual budget, stating the dates, times, places and subject matter of said public hearings, was given as required by the Charter of the City of Southlake and the laws of the State of Texas; and WHEREAS, such public hearings were held on September 5, 2006 and September 19, 2006, prior approval of such dates being hereby ratified and confirmed by the City Council, and all those wishing to speak on the Budget were heard; and WHEREAS, the City Council has studied the Budget and listened to the comments of the taxpayers at the public hearings held therefore and has determined that the Budget attached hereto is in the best interest of the City. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SOUTHLAKE, TEXAS: Section 1. That all of the above premises are found to be true and correct and are incorporated into the body of this Ordinance as if copied in their entirety. Section 2. That the revised figures, prepared and submitted by the City Manager for the 2005 -06 budget, be, and the same are hereby, in all things, approved and appropriated, and any necessary transfers between accounts and departments are hereby authorized, approved, and appropriated. Section 3. That the Budget attached hereto and incorporated herein for all purposes is adopted for the Fiscal Year beginning October 1, 2006, and ending September 30, 2007; and there is hereby appropriated from the funds indicated such projects, operations, activities, purchases and other expenditures as proposed in the Budget. Section 4. That the City Manager shall file or cause to be filed a true and correct copy of the approved Budget, along with this ordinance, with the City Secretary and in the office of the County Clerks of Denton and Tarrant County, Texas, as required by State law. Section 5. That any and all ordinances, resolutions, rules, regulations, policies or provisions in conflict with the provisions of this Ordinance are hereby repealed and rescinded to the extent of conflict herewith. Section 6. If any section, article, paragraph, sentence, clause, phrase or word in this Ordinance, or application thereto any person or circumstances is held invalid or unconstitutional by a Court of competent jurisdiction, such holding shall not affect the validity of the remaining portions of this Ordinance; and the City Council hereby declares it would have passed such remaining portions of this Ordinance despite such invalidity, which remaining portions shall remain in full force and effect. Section 7. That the necessity of adopting and approving a proposed budget for the next fiscal year as required by the laws of the State of Texas requires that this Ordinance shall take effect immediately from and after its passage, and it is accordingly so ordained. PASSED AND APPROVED on first reading this day of , 2006. ATTEST: Lori Farwell City Secretary Andy Wambsganss, Mayor PASSED AND APPROVED ON second reading this day of , 2006. ATTEST: Lori Farwell City Secretary APPROVED AS TO FORM: City Attorney Date: Adopted: Andy Wambsganss, Mayor Effective: ALL FUNDS SUMMARY 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:56 AM 08/30/06 REVENUES Ad Valorem Taxes Sales Tax Hotel Tax Franchise Fees Fines Charges for Services Rental Income Perm its /Fees Miscellaneous Water Sales- residential Water Sales- commercial Wastewater Sales Sanitation Sales Other Utility Charges TIF District Interest Income Total Revenues EXPENDITURES City Secretary Human Resources City Manager Support Services General Gov Total Finance Municipal Court Teen Court Finance Total Fire Police Public Safety Support Building Inspections Public Safety Total Streets /Drainage Public Works Admin Utility Billing Water Wastewater Sanitation Public Works Total Planning Planning Total Economic Development Economic Dev. Total Community Services Parks and Recreation 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 -07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $16,852,611 $17,533,826 $17,533,826 $0 0.0% $18,712,828 $1,179,002 6.7% 12,503,357 13,588,602 15,530,000 1,941,398 14.3% 16,492,000 2,903,398 21.4% 0 0 0 0 0.0% 308,387 308,387 100.0% 1,961,401 2,093,641 2,158,042 64,401 3.1% 2,188,723 95,082 4.5% 941,664 710,000 1,213,000 503,000 70.8% 1,216,000 506,000 71.3% 715,261 616,300 660,730 44,430 7.2% 729,612 113,312 18.4% 142,824 142,000 142,000 0 100.0% 142,000 0 0.0% 2,409,087 1,349,660 2,108,560 758,900 56.2% 1,742,960 393,300 29.1% 838,793 567,982 749,016 181,034 31.9% 677,466 109,484 19.3% 9,033,861 8,300,000 10,100,000 1,800,000 21.7% 10,200,000 1,900,000 22.9% 2,230,900 2,600,000 2,700,000 100,000 3.8% 2,800,000 200,000 7.7% 3,498,194 3,500,000 3,700,000 200,000 5.7% 3,700,000 200,000 5.7% 934,234 940,000 960,000 20,000 2.1% 960,000 20,000 2.1 192,961 273,000 225,550 (47,450) -17.4% 285,500 12,500 4.6% 2,767,230 1,432,053 3,620,353 2,188,300 152.8% 2,033,656 601,603 42.0% 680.083 587,400 794,000 206,600 35.2% 896,300 308,900 52.6% $55.702.461 $54.234.464 $62.195.077 $7.960.613 14.7% $63.085.432 $8.850.968 16.3 $253,456 $324,334 $307,102 ($17,232) -5.3% $351,920 $27,586 8.5% 285,975 363,365 363,365 0.0% 382,214 18,849 5.2% 475,803 594,050 592,475 (1,575) -0.3% 585,752 -8,298 -1.4% 2.989.130 3.227.807 3.501.755 273.948 8.5% 3.778.310 550.503 17.1 $4.004.364 $4,509,556 $4,764,697 $255,141 5.7% $5,098,196 $588,640 13.1 753,307 864,607 863,902 (705) -0.1% 965,864 101,257 11.7% 414,963 477,319 477,319 0 0.0% 531,089 53,770 11.3% 73.026 75.268 75.268 0 0.0% 118.224 42,956 57.1 $1.241.296 $1,417,194 $1,416,489 M2 0.0% $1,615,177 $197,983 14.0% 3,425,925 3,405,240 3,297,514 (107,726) -3.2% 3,802,935 397,695 11.7% 4,473,131 5,189,349 5,189,349 0 0.0% 5,600,222 410,873 7.9% 1,390,845 1,481,083 1,465,168 (15,915) -1.1 % 1,503,609 22,526 1.5% 810.025 863,750 818,214 4( 5,536) -5.3% 719,370 14( 4,380) -16.7% $10.099.926 $10.939.422 $10.770.245 ($169,177) -1.5% $11.626.136 $686,714 6.3 1,320,486 1,665,072 1,668,359 3,287 0.2% 1,589,732 (75,340) -4.5% 788,432 883,240 878,172 (5,068) -0.6% 925,989 42,749 4.8% 405,802 285,640 287,640 2,000 0.7% 364,363 78,723 27.6% 6,354,925 7,689,367 8,834,347 1,144,980 14.9% 9,551,024 1,861,657 24.2% 1,112,445 1,444,966 1,439,486 (5,480) -0.4% 1,922,268 477,302 33.0% 734.285 705.000 754.500 49.500 7.0% 754.500 49.500 7.0 $10.716.375 $12,673,285 $13,862,504 $1,189,219 9.4% $15,107,876 $2,434,591 19.2% 544,586 656,383 650,653 5( ,730) -0.9% 931,298 274,915 41.9% $ 544,586 $656,383 $650,653 ($5,730) -0.9% $931,298 $274,915 41.9 309.512 336.399 327.495 8( .904) -2.6% 391.541 55.142 16.4 $ 309,512 $336,399 $327,495 ($8,904) -2.6% $391,541 $55,142 16.4 417,367 465,100 465,030 (70) 0.0% 515,061 49,961 10.7% 2,658,453 3,419,134 3,275,789 (143,345) -4.2% 4,514,452 1,095,318 32.0% ALL FUNDS SUMMARY 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:56 AM 08/30/06 Library Services Community Svcs. Total EXPENDITURES, cont. TIF District Crime Control District Vehicle Replacement Strategic Initiative Hotel Occupancy Tax Debt Service Total Expenditures Net Revenues Bond /Insurance Proceeds Transfers In Developers Contributions Transfers Out Total Other Sources (Uses) Net change in w/c components Beginning Fund Balance Prior Period Adjustment Residual Equity Transfer Ending Fund Balance $ Increase/ $ Increase/ 2004 -05 2005 -06 2005 -06 (Decrease) % Increase/ 2006 -07 (Decrease) % Increase/ Actual Adopted Amended Adopted - Decrease Proposed Adopted - Decrease 447,620 444,676 444,676 0 0.0% 480,165 35,489 8.0% $3,523,440 $4,328,910 $4,185,495 143415 -3.3% $5,509,678 1,180,768 27.3 1,572,491 0 2,024,305 2,024,305 100.0% 0 0 0.0% 379,766 701,605 1,360,105 658,500 93.9% 274,954 (426,651) -60.8% 457,002 282,500 383,305 100,805 35.7% 431,900 149,400 52.9% - 2,042,000 (155,000) (2,197,000) - 107.6% $2,600,000 558,000 27.3% - - - 0 0.0% $258,935 258,935 100.0% 15.507.470 16,029,949 15,471,836 55( 8,113) -3.5% 13,677,333 (2,352,616) -14.7% $48,356,228 $7,346,233 $53,917,203 $317,261 $55,062,129 $7,132,948 $1,144,926 $6,815,687 2.1% $57,523,024 $5,562,408 $3,605,821 6.7 $0 $0 $0 $0 $0 $0 $5,778,773 $7,038,377 $10,578,377 $3,540,000 $6,199,071 ($839,306) $50,000 $50,000 $50,000 $0 $50,000 $0 ($6.020.098) ($191.325) ($7,038,377) $50,000 ($11,320,377) ($692.000) ($4,282,000) ($16,589,071) ($10.340.000) ($9,550,694) ($10.390.000) ($742.000) $0 $0 $0 $0 $27,589,260 $34,744,168 $34,744,168 $40,808,591 $0 $0 $0 $0 Lo LO LO Lo $34.744.168 $35.111.429 541.185.116 $36,030,999 PROPOSED BUDGET 2006 -07 ALL FUNDS SUMMARY Special Strategic Special Special Revenue TIF Operating Special Revenue Revenue Occupancy General Utility Debt Service Revenue Bicentennial Parks/ Replacement Fund Fund Fund Reforestation Concessions Recreation Projected Revenues $27,442,537 $18,148,000 $5,849,552 $16,200 $39,500 $75,000 Projected Expenditures $27,129,497 $17,999,854 $6,069,814 $10,000 $35,000 $327,000 Net Revenues $313,040 $148,146 ($220,262) $6,200 $4,500 ($252,000 Total Other Sources (Uses) ($1,424,405) ($225,595) $2,033,656 $0 $0 $0 Estimated Fund Balance/ $0 ($500,000) $0 $0 ($400,000) ($10,340,000) Working Capital 9/30/05 $7,985,520 $4,914,212 $3,295,213 $97,605 $128,350 $559,839 Estimated Fund Balance/ $40,808,591 $3,225 $358,118 $5,034,051 $1,980,330 $2,803,000 Working Capital 9130106 $6,874,155 $4,836,763 $5,108,607 $103,805 $132,850 $307,839 Special Strategic Hotel Revenue TIF Operating Crime Control Vehicle Initiative Occupancy Recycling Library Fund District Fund Replacement Fund Fund Fund SPDC Funds Total $2,000 $2,036,156 $4,420,000 $90,000 $100,000 $323,387 $4,100 $4,539,000 $63,085,432 $0 $0 $274,954 $431,900 $2,600,000 $258,935 $8,500 $2,377,570 $57,523,024 2000 $2,036,156 $4,145,046 341900 ($2.500.000) $64 4400 $2,161,430 $5,562,408 $0 ($2,033,656) ($7,790,000) $0 ($500,000) $0 $0 ($400,000) ($10,340,000) $1,225 $355,618 $8,679,005 $2,322,230 $5,803,000 $0 $47,350 $6,619,424 $40,808,591 $3,225 $358,118 $5,034,051 $1,980,330 $2,803,000 $64,452 $42,950 $8,380,854 $36,030,999 PROPOSED BUDGET 2006 -07 ALL FUNDS SUMMARY EXPENDITURES BY FUND /DIVISION /CATEGORY 2005 -06 2005 -06 2006 -07 $ Increase/ % Increase/ 2004 -05 Adopted Amended Proposed (Decrease) - Decrease GENERAL FUND Actual Budget Budget Budget Adopted Adopted City Secretary /Mayor /Council Personnel 169,557 200,677 200,677 208,263 7,586 3.8% Operations 83,899 123,657 106,425 143,657 20,000 16.2% Capital Outlay 0 0 0 0 0 100.0% Total 253,456 324,334 307,102 351,920 27,586 8.5% Human Resources Personnel 233,724 249,295 249,295 288,634 39,339 15.8% Operations 52,251 114,070 114,070 93,580 (20,490) -18.0% Capital Outlay 0 0 0 0 0 0.0% Total 285,975 363,365 363,365 382,214 18,849 5.2% City Manager's Office Personnel 398,515 494,470 361,970 398,515 (95,955) -19.4% Operations 77,288 99,580 230,505 187,237 87,657 88.0% Capital Outlay 0 0 0 0 0 100.0% Total 475,803 594,050 592,475 585,752 (8,298) -1.4% Support Services Personnel 549,654 585,399 585,399 655,618 70,219 12.0% Operations 2,347,016 2,469,177 2,743,125 2,843,141 373,964 15.1% Capital Outlay 92,460 173,231 173,231 279,551 106,320 61.4% Total 2,989,130 3,227,807 3,501,755 3,778,310 550,503 17.1% Finance Personnel 477,116 576,703 576,703 680,012 103,309 17.9% Operations 276,191 283,904 287,199 285,852 1,948 0.7% Capital Outlay 0 4,000 0 0 4( ,000) 0.0% Total 753,307 864,607 863,902 965,864 101,257 11.7% Municipal Court Personnel 303,248 311,674 311,674 385,444 73,770 23.7% Operations 111,715 145,645 145,645 145,645 0 0.0% Capital Outlay 0 20,000 20,000 0 2( 0,000) 0.0% Total 414,963 477,319 477,319 531,089 53,770 11.3% Teen Court Personnel 54,519 54,868 54,868 95,557 40,689 74.2% Operations 18,507 20,400 20,400 22,667 2,267 11.1% Capital Outlay 0 0 0 0 0 0.0% Total 73,026 75,268 75,268 118,224 42,956 57.1% Fire Services Personnel 2,510,021 2,906,575 2,804,478 3,290,594 384,019 13.2% Operations 459,731 498,665 493,036 476,841 (21,824) -4.4% Capital Outlay 456,173 0 0 35,500 35,500 100.0% Total 3,425,925 3,405,240 3,297,514 3,802,935 397,695 11.7% Police Services Personnel 4,094,310 4,621,529 4,621,529 4,855,677 234,148 5.1% Operations 341,665 502,834 502,834 659,295 156,461 31.1% Capital Outlay 37,156 64,986 64,986 85,250 20,264 0.0% Total 4,473,131 5,189,349 5,189,349 5,600,222 410,873 7.9% PROPOSED BUDGET 2006 -07 ALL FUNDS SUMMARY EXPENDITURES BY FUND /DIVISION /CATEGORY 2005 -06 2005 -06 2006 -07 $ Increase/ % Increase/ 2004 -05 Adopted Amended Proposed (Decrease) - Decrease GENERAL FUND Actual Budget Budget Budget Adopted Adopted Public Safety Support Personnel 1,156,993 1,245,643 1,170,788 687,912 (557,731) -44.8% Operations 233,852 232,490 291,430 670,197 437,707 188.3% Capital Outlay 0 2,950 2,950 145,500 142,550 100.0% Total 1,390,845 1,481,083 1,465,168 1,503,609 22,526 1.5% Building Inspection Personnel 780,535 772,024 772,024 664,229 (107,795) -14.0% Operations 29,490 85,626 40,090 52,141 (33,485) -39.1% Capital Outlay 0 6,100 6,100 3,000 3( 100) 0.0% Total 810,025 863,750 818,214 719,370 (144,380) -16.7% Streets /Drainage Personnel 551,798 756,089 735,517 750,386 (5,703) -0.8% Operations 717,379 908,983 932,842 839,346 (69,637) -7.7% Capital Outlay 51,309 0 0 0 0 100.0% Total 1,320,486 1,665,072 1,668,359 1,589,732 (75,340) -4.5% Public Works Administration Personnel 662,813 703,313 703,313 760,142 56,829 8.1% Operations 125,619 179,927 174,859 165,847 (14,080) -7.8% Capital Outlay 0 0 0 0 0 0.0% Total 788,432 883,240 878,172 925,989 42,749 4.8% Planninq Personnel 495,681 567,933 565,433 792,682 224,749 39.6% Operations 48,905 83,950 82,720 130,616 46,666 55.6% Capital Outlay 0 4,500 2,500 8,000 3,500 100.0% Total 544,586 656,383 650,653 931,298 274,915 41.9% Economic Development Personnel 225,698 235,146 235,146 247,201 12,055 5.1% Operations 83,814 96,753 88,916 144,340 47,587 49.2% Capital Outlay 0 4,500 3,433 0 (4,500) 0.0% Total 309,512 336,399 327,495 391,541 55,142 16.4% Community Services Personnel 302,714 307,995 308,295 334,686 26,691 8.7% Operations 114,653 157,105 156,735 180,375 23,270 14.8% Capital Outlay 0 0 0 0 0 0.0% Total 417,367 465,100 465,030 515,061 49,961 10.7% Parks and Recreation Personnel 1,390,874 1,427,013 1,427,013 2,050,076 623,063 43.7% Operations 1,212,981 1,238,121 1,347,276 1,838,026 599,905 48.5% Capital Outlay 37,233 0 0 68,100 68,100 100.0% Total 2,641,088 2,665,134 2,774,289 3,956,202 1,291,068 48.4% Library Services Personnel 314,669 336,382 336,382 372,546 36,164 10.8% Operations 51,504 33,910 33,910 42,619 8,709 25.7% Capital Outlay 62,569 65,000 65,000 65,000 0 0.0% Total 428,742 435,292 435,292 480,165 44,873 10.3% PROPOSED BUDGET 2006 -07 ALL FUNDS SUMMARY EXPENDITURES BY FUND /DIVISION /CATEGORY GENERALFUND TOTALGENERALFUND 2005 -06 2004 -05 Adopted Actual Budget 21,795,799 23,972,792 2005 -06 2006 -07 Amended Proposed Budget Budget 24.150.721 27.129.497 $ Increase/ (Decrease) Adopted 3.156.705 % Increase/ - Decrease Adopted 13.2% PROPOSED BUDGET 2006 -07 ALL FUNDS SUMMARY EXPENDITURES BY FUND /DIVISION /CATEGORY UTILITY FUND Utility Billing Personnel Operations Capital Outlay Total Water Utilities Personnel Operations Capital Outlay Total Wastewater Utilities Personnel Operations Capital Outlay Total Sanitation Operations Total Non - Departmentalized Debt Service Total TOTAL UTILITY FUND DEBT SERVICE FUND Principal Interest Administrative Expenses Total SPECIAL REVENUE REFORESTATION FUND Operations Capital Outlay Total 2005 -06 2005 -06 2006 -07 $ Increase/ % Increase/ 2004 -05 Adopted Amended Proposed (Decrease) - Decrease Actual Budget Budget Budget Adopted Adopted 168,711 237,091 0 405,802 760,843 5,594,082 0 6,354,925 303,979 808,466 0 1,112,445 734,285 734,285 5,965,079 5,965,079 -9.1% -9.1% 11.9% 193,605 88,035 4,000 285,640 967,581 6,539,036 182,75 7,689,367 364,641 1,077,725 2,600 1,444,966 705,00 705,000 5,958,268 5,958,268 193,605 88,035 4,000 285,640 967,581 7,449,266 417,500 8,834,347 364,641 1,072,245 2,600 1,439,486 754,50 754,500 5,399,655 5,399,655 236,592 114,271 5,000 355,863 1,011,590 7,834,166 705,268 9,551,024 295,153 1,503,515 123,600 1,922,268 754,50 754,500 5,416,199 5,416,199 14,572,536 16,083,241 16,713,628 17,999,854 42,987 26,236 1 70,223 44,009 1,295,130 522,518 1,861,657 22.2% 29.8% 100.0% 24.6% 4.5% 19.8% 285.9% 24.2% (69,488) -19.1% 425,790 39.5% 121,000 4653.8% 477,302 33.0% 49,500 7.0% 49,500 7.0% 54( 2,069) (542,069) 1,916,613 2,833,747 2,703,644 2,703,644 2,323,948 (379,696) 3,748,226 4,913,713 4,913,713 3,738,866 (1,174,847) 148,500 7,000 7,000 7,000 0 6,730,473 7,624,357 7,624,357 6,069,814 (1,554,543) -14.0% -23.9% 0.0% -20.4% 1,616 10,000 10,000 10,000 0 0.0% 0 0 0 0 0 0.0% 1,616 10,000 10,000 10,000 0 0.0% 4,000 35,000 5,000 35,000 0 0.0% 0 0 0 0 0 0.0% 4.000 35.000 5.000 35.000 0 0.0% SPECIAL REVENUE BICENTENNIAL CONCESSIONS Operations Capital Outlay Total PROPOSED BUDGET 2006 -07 ALL FUNDS SUMMARY EXPENDITURES BY FUND /DIVISION /CATEGORY 2005 -06 2005 -06 2006 -07 $ Increase/ % Increase/ 2004 -05 Adopted Amended Proposed (Decrease) - Decrease Actual Budget Budget Budget Adopted Adopted SPECIAL REVENUE PARKS & RECREATION FUND Operations 0 0 0 0 0 0.0% Capital Outlay 4,734 505,000 282,500 327,000 17( 8,000) 0.0% Total 4,734 505,000 282,500 327,000 (178,000) 0.0% SPECIAL REVENUE LIBRARY DONATION FUND Operations 18,878 9,384 9,384 0 (9,384) 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 18,878 9,384 9,384 0 (9,384) 0.0% TIF FUND Operations 1,572,491 0 2,024,305 0 0 0.0% Total 1,572,491 0 2,024,305 0 0 0.0% CRIME CONTROL DISTRICT FUND Personnel 239,312 308,794 308,794 138,954 (169,840) -55.0% Operations 140,454 152,811 811,311 0 (152,811) - 100.0% Capital Outlay 0 240,000 240,000 136,000 10( 4,000) 0.0% Total 379,766 701,605 1,360,105 274,954 (426,651) -60.8% SPDC FUND Personnel 0 0 0 0 0 0.0% Operations & Maintenance 7,015 50,000 50,000 50,000 0 0.0% Capital Outlay 0 154,000 154,000 136,250 (17,750) 0.0% Debt Service 2,811,918 2,447,324 2,447,824 2,191,320 25( 6,004) -10.5% Total 2,818,933 2,651,324 2,651,824 2,377,570 (273,754) -10.3% Strategic Investment Fund Capital Outlay 0 2,042,000 205,000 2,600,000 558,000 100.0% Total 0 2,042,000 205,000 2,600,000 558,000 Vehicle Replacement Operations 457,002 282,500 383,305 431,900 149,400 0.0% Total 457,002 282,500 383,305 431,900 149,400 Hotel Occupancy Fund Operations 0 0 0 258,935 258,935 100.0% Total 0 0 0 258,935 258,935 Recycling Fund Operations 0 0 2,000 8,500 8,500 100.0% Total 0 0 2,000 8,500 8,500 GRAND TOTAL -ALL FUNDS 48,356,228 53,917,203 55,422,129 57,523,024 3,605,821 6.7% PROPOSED BUDGET 2006 -07 ALL FUNDS SUMMARY EXPENDITURES BY FUND /CATEGORY 2005 -06 2005 -06 2006 -07 $ Increase/ % Increase/ 2004 -05 Adopted Amended Proposed (Decrease) - Decrease FUND Actual Budget Budget Budget Adopted Adopted General Fund Personnel 14,672,439 16,352,728 16,020,504 17,518,174 1,165,446 7.1% Operations 6,386,460 7,274,797 7,792,017 8,921,422 1,646,625 22.6% Capital Outlay 736,900 345,267 338,200 689,901 344,634 99.8% Total 21,795,799 23,972,792 24,150,721 27,129,497 3,156,705 13.2% Utility Fund Personnel 1,233,533 1,525,827 1,525,827 1,543,335 17,508 1.1% Operations 7,373,924 8,409,796 9,364,046 10,206,452 1,796,656 21.4% Capital Outlay 0 189,350 424,100 833,868 644,518 340.4% Debt Service 5,965,079 5,958,268 5,399,655 5,416,199 54( 2,069) -9.1% Total 14,572,536 16,083,241 16,713,628 17,999,854 1,916,613 11.9% Debt Service Fund Debt Service 6,730,473 7,624,357 7,624,357 6,069,814 (1,554,543) -20.4% Total 6,730,473 7,624,357 7,624,357 6,069,814 (1,554,543) -20.4% Special Revenue - Reforestation Fund Operations 1,616 10,000 10,000 10,000 0 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 1,616 10,000 10,000 10,000 0 0.0% Special Revenue - Bicentennial Concessions Operations 4,000 35,000 5,000 35,000 0 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 4,000 35,000 5,000 35,000 0 0.0% Special Revenue - Parks /Recreation Fund Operations 0 0 0 0 0 0.0% Capital Outlay 4,734 505,000 282,500 327,000 17( 8,000) 0.0% Total 4,734 505,000 282,500 327,000 (178,000) 0.0% Special Revenue - Library Donation Fund Operations 18,878 9,384 9,384 0 (9,384) 0.0% Capital Outlay 0 0 0 0 0 0.0% Total 18,878 9,384 9,384 0 (9,384) 0.0% TIF Fund Personnel 0 0 0 0 0 0.0% Operations 1,572,491 0 2,024,305 0 0 0.0% Total 1,572,491 0 2,024,305 0 0 0.0% Crime Control District Fund Personnel 239,312 308,794 308,794 138,954 (169,840) -55.0% Operations 140,454 152,811 811,311 0 (152,811) - 100.0% Capital Outlay 0 240,000 240,000 136,000 10( 4,000) 0.0% Total 379,766 701,605 1,360,105 274,954 (426,651) -60.8% SPDC Fund Personnel 0 0 0 0 0 0.0% Operations 7,015 50,000 50,000 50,000 0 0.0% Capital Outlay 0 154,000 154,000 136,250 (17,750) Debt Service 2,811,918 2,447,324 2,447,824 2,191,320 25( 6,004) -10.5% Total 2,818,933 2,651,324 2,651,824 2,377,570 (273,754) -10.3% EXPENDITURE CATEGORY PROPOSED BUDGET 2006 -07 ALL FUNDS SUMMARY 16,145,284 18,187,349 17,855,125 19,200,463 EXPENDITURES BY FUND /CATEGORY 5.6% Operations 15,504,838 15,941,788 20,068,063 2005 -06 2005 -06 2006 -07 $ Increase/ % Increase/ 3,758,117 2004 -05 Adopted Amended Proposed (Decrease) - Decrease FUND Actual Budget Budget Budget Adopted Adopted Strategic Investment Fund GRAND TOTAL ALL FUNDS 48,356,228 53,917,203 55,422,129 57,523,024 Capital Outlay 0 2,042,000 205,000 2,600,000 558,000 100.0% Total 0 2,042,000 205,000 2,600,000 558,000 Vehicle Replacement Capital Outlay 457,002 282,500 383,305 431,900 149,400 0.0% Total 457,002 282,500 383,305 431,900 149,400 Hotel Occupancy Fund Operations 0 0 0 258,935 258,935 0.0% Total 0 0 0 258,935 258,935 Recyclinq Fund Operations 0 0 2,000 8,500 8,500 0.0% Total 0 0 2,000 8,500 8,500 GRAND TOTAL ALL FUNDS 48,356,228 53,917,203 55,422,129 57,523,024 3,605,821 6.7% EXPENDITURE CATEGORY Personnel 16,145,284 18,187,349 17,855,125 19,200,463 1,013,114 5.6% Operations 15,504,838 15,941,788 20,068,063 19,490,309 3,548,521 22.3% Capital Outlay 1,198,636 3,758,117 2,027,105 5,154,919 1,396,802 37.2% Debt Service 15,507,470 16,029,949 15,471,836 13,677,333 (2,352,616) -14.7% GRAND TOTAL ALL FUNDS 48,356,228 53,917,203 55,422,129 57,523,024 3,605,821 6.7% GENERAL FUND 2006 -07 Proposed Budget and 2005 -06 Revised Budget 03:02 PM n8nnfm REVENUES Ad Valorem Taxes Sales Tax Franchise Taxes Fines Charges for Services Perm its /Fees Miscellaneous Interest Income Total Revenues EXPENDITURES City Secretary Human Resources City Manager Support Services General Gov. Total Finance Municipal Court Teen Court Finance Total Fire Police Public Safety Support Building Inspections Public Safety Total Streets /Drainage Public Works Admin Public Works Total Planning Planning Total Economic Development Economic Dev. Total Community Services Parks and Recreation Library Services Community Svcs. Total Total Expenditures Net Revenues Lease Proceeds Transfers In Transfers Out Total Other Sources (Uses) Beginning Fund Balance Residual Equity Transfer Ending Fund Balance Fund balance percentage 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 -07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $11,628,911 $12,131,944 $12,131,944 $0 0.0% $12,953,276 $821,332 6.8% 6,384,523 6,707,650 7,730,000 1,022,350 15.2% 7,952,000 1,244,350 18.6% 1,961,401 2,093,641 2,158,042 64,401 3.1% 2,188,723 95,082 4.5% 941,664 710,000 1,213,000 503,000 70.8% 1,216,000 506,000 71.3% 715,261 616,300 660,730 44,430 7.2% 729,612 113,312 18.4% 2,314,424 1,274,660 1,860,560 585,900 46.0% 1,667,960 393,300 30.9% 527,518 405,482 494,966 89,484 22.1% 484,966 79,484 19.6% 229.667 175,000 230,000 55,000 31.4% 250,000 75,000 42.9% $24,703,369 $24,114,677 $26,479,242 $2,364,565 9.8% $27,442,537 $3,327,860 13.8 $253,456 $324,334 $307,102 ($17,232) -5.3% $351,920 $27,586 8.5% 285,975 363,365 $363,365 0 0.0% 382,214 18,849 5.2% 475,803 594,050 592,475 (1,575) -0.3% 585,752 (8,298) -1.4% 2.989.130 3,227,807 3,501,755 273,948 8.5% 3,778,310 550,503 17.1 $4.004.364 $4,509,556 $4,764,697 $255,141 5.7% $5,098,196 $588,640 13.1 753,307 864,607 863,902 (705) -0.1% 965,864 101,257 11.7% 414,963 477,319 477,319 0 0.0% 531,089 53,770 11.3% 73.026 75,268 75,268 0 0.0% 118,224 42,956 57.1 $1.241.296 $1,417,194 $1,416,489 $( 705) 0.0% $1,615,177 $197,983 14.0% 3,425,925 3,405,240 3,297,514 (107,726) -3.2% 3,802,935 397,695 11.7% 4,473,131 5,189,349 5,189,349 0 0.0% 5,600,222 410,873 7.9% 1,390,845 1,481,083 1,465,168 (15,915) -1.1 % 1,503,609 22,526 1.5% 810.025 863,750 818,214 4( 5,536) -5.3% 719,370 14( 4,380) -16.7% $10.099.926 $10,939,422 $10,770,245 ($169,177) -1.5% $11,626,136 $686,714 6.3% 1,320,486 1,665,072 1,668,359 3,287 0.2% 1,589,732 (75,340) -4.5% 788.432 883,240 878,172 5( ,068) -0.6% 925,989 42,749 4.8% $2.108.918 $2,548,312 $2,546,531 ($1,781) -0.1% $2,515,721 ($32,591) -1.3% 544,586 656,383 650,653 5( ,730) -0.9% 931,298 274,915 41.9% $544,586 $656,383 $650,653 ($5,730) -0.9% $931,298 $274,915 41.9% 309,512 336,399 327,495 8( ,904) -2.6% 391,541 55,142 16.4 $309,512 $336,399 $327,495 ($8,904) -2.6% $391,541 $55,142 16.4% 417,367 465,100 465,030 (70) 0.0% 515,061 49,961 10.7% 2,641,088 2,665,134 2,774,289 109,155 4.1% 3,956,202 1,291,068 48.4% 428.742 435,292 435,292 0 0.0% 480,165 44,873 10.3% $3,487,197 $3,565,526 $3,674,611 $109,085 3.1% $4,951,428 $1,385,902 38.9% $21,795,799 $23,972,792 $24,150,721 $177,929 0.7% $27,129,497 $3,156,705 13.2% 52.907.570 $141,885 $2.328.521 $2.186.636 $313,040 171 155 $0 $0 $0 $0 $0 0 0 0 0 275,595 ($1.129.238) ($3,160,000) ($6,700,000) (3,540,000) ($1,700,000) ($1.129.2381 1$3.160.0001 ($6.700.0001 ($3.540.0001 ($1.424.4051 $10,578,667 $12,356,999 $12,356,999 $7,985,520 $0 $0 $0 $12.356.999 $9.338.884 $7.985.520 $6.874.155 53.90% 34.42% 25.88% 25.34 GENERALFUND Strategic Initiative Fund 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:55 41x1 08/30/06 REVENUES Interest Total Revenues EXPENDITURES Infrastructure Maintenance Community Enhancement Technology Infrastructure Capital Acquisition Total Expenditures Net Revenues Transfer from other funds Transfer to other funds Total Other Sources /(Uses) Beginning Fund Balance Ending Fund Balance 2004 - 05 Actual 2005 - 06 Adopted 2005 - 06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 - 07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease 0 50,000 50,000 0 0.0% 100,000 50,000 100.0% $0 $50,000 $50,000 $0 0.0% $100,000 $50,000 100.0% $0 $800,000 $155,000 ($645,000) 0.0% $300,000 (500,000) -62.5% 0 500,000 50,000 (450,000) 0.0% 420,000 (80,000) -16.0% 0 0 0 0 1,880,000 1,880,000 100.0% 0 742.000 0 74( 2.000) 0.0% 0 (742,000) - 100.0% $0 $2,042,000 $205,000 ($1,837,000) 0.0% $2,600,000 $558,000 100.0% .Q ($1.992.0001 ($155.0001 $1.837.000 ($2.500.0001 ($508.0001 $0 $3,160,000 $6,700,000 $1,700,000 ($742.000) ($2.200.000) N $3.160.000 $5.958.000 ($500.000) $0 $0 $0 $5,803,000 �Q $1.168.000 $5.803.000 $2.803.000 UTILITY FUND 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:55 AM 08/30/06 REVENUES Miscellaneous Interest Income Water Sales- residential Water Sales- commercial Sewer Sales Sanitation Sales Other utility charges Total Revenues EXPENSES Debt Service Utility Billing Water Wastewater Sanitation Total Expenses Net Revenues Transfers In Developers Contributions Transfers Out Total Other Sources (Uses) Net Change In W/C Components Beginning working capital Ending fund balance No. of days working capital 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 -07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $168,247 $75,000 $152,500 $77,500 0.0% $102,500 $27,500 0.0% 99,795 65,000 100,000 35,000 53.8% 100,000 35,000 53.8% 9,033,861 8,300,000 10,100,000 1,800,000 21.7% 10,200,000 1,900,000 22.9% 2,230,900 2,600,000 2,700,000 100,000 3.8% 2,800,000 200,000 7.7% 3,498,194 3,500,000 3,700,000 200,000 5.7% 3,700,000 200,000 5.7% 934,234 940,000 960,000 20,000 2.1% 960,000 20,000 2.1% 192.961 273.000 225.550 4( 7.450) -17.4% 285.500 12.500 4.6% $16,158,192 $15,753,000 $17,938,050 $2,185,050 13.9% $18,148,000 $2,395,000 15.2% 5,965,079 5,958,268 5,399,655 (558,613) -9.4% 5,416,199 (542,069) -9.1% 405,802 285,640 285,640 0 0.0% 355,863 70,223 24.6% 6,354,925 7,689,367 8,834,347 1,144,980 14.9% 9,551,024 1,861,657 24.2% 1,112,445 1,444,966 1,439,486 (5,480) -0.4% 1,922,268 477,302 33.0% 734.285 705.000 754.500 49.500 7.0% 754.500 49.500 7.0% $14,572,536 $1.585.656 $16,083,241 $16,713,628 $1.224.422 $630,387 $1.554.663 3.9% $17,999,854 $148.146 $1,916,613 $478.387 11.9% $0 1$330.2411 $0 $0 $0 $50,000 $50,000 $50,000 $50,000 0 $50.000 0 $50.000 0 $50.000 27( 5.595) ($225.5951 12 12 Z U $2,004,134 $3.639.790 $3,639,790 $3.359.549 $3,639,790 $4.914.212 $4,914,212 $4.836.763 91 76 107 98 DEBT SERVICE FUND 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:55 AM 08/30/06 REVENUES Ad Valorem Taxes Miscellaneous Income Interest Income Total Revenues EXPENDITURES Principal Interest Admin. Expenses Total Expenditures Net Revenues Transfers In Transfer Out Total other Sources /(Uses) Beginning Fund Balance Ending Fund Balance 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 -07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $5,223,700 $5,401,882 $5,401,882 $0 0.0% $5,759,552 $357,670 6.6% $0 $0 $0 $0 0.0% $0 $0 0.0% 64.185 90.000 90.000 0 0.0% 90.000 0 0.0% $5,287,885 $5,491,882 $5,491,882 $0 0.0% $5,849,552 $357,670 6.5% $2,833,747 $2,703,644 $2,703,644 $0 0.0% $2,323,948 ($379,696) -14.0% $3,748,226 $4,913,713 $4,913,713 0 0.0% $3, ,738,866 (1,174,847) -23.9% $ 148,500 $7,000 $7,000 0 0.0% $7,000 0 0.0% $6,730,473 $7,624,357 $7,624,357 $0 0.0% $6,069,814 ($1,554,543) -20.4% ($1.442.5881 ($2.132.4751 ($2.132.4751 ($220.2621 $1.912.213 1,569,150 1,432,053 1,432,053 2,033,656 0 $1.569.150 0 $1.432.053 0 $1.432.053 0 $2.033.656 $3,869,073 $3.995.635 $3,995,635 $3.295.213 $3,995,635 $3.295.213 $3,295,213 $5.108.607 SPECIAL REVENUE FUND Reforestation 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:55 4H O8 /30 /OO REVENUES Permits /Fees Miscellaneous Interest Total Revenues EXPENDITURES Parks and Recreation Reforestation Capital Total Expenditures Net Revenues Transfer to other funds Total Other Sources /(Uses) Beginning Fund Balance Ending Fund Balance 2004 - 05 Actual 2005 - 06 Adopted 2005 - 06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 - 07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $11,240 $15,000 $28,000 $13,000 100.0% $15,000 $0 100.0% 0 0 0 0 0.0% 0 0 0.0% 1723 1200 1800 600 100.0% 1200 0 100.0% $12,963 $16,200 $29,800 $13,600 0.0% $16,200 $0 100.0% $0 $0 $0 $0 0.0% $0 0 0.0% 1,616 10,000 10,000 0 100.0% 10,000 0 100.0% 0 0 0 0 0.0% 0 0 0.0% $1,616 $10,000 $10,000 $0 0.0% $10,000 $0 100.0% $11.347 $6.200 $19.800 $13.600 $6.200 �R LO 14 12 12 U $66,458 $77.805 $77,805 $84.005 $77,805 $97.606 $97,605 $103.805 SPECIAL REVENUE FUND Bicentennial Concessions 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:56 AM 08/30/06 REVENUES Permits /Fees Miscellaneous Interest Total Revenues EXPENDITURES Parks and Recreation Park Improvements Land Total Expenditures Net Revenues Bond proceeds Transfer to other funds Total Other Sources /(Uses) Beginning Fund Balance Ending Fund Balance 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 -07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $0 $0 $0 $0 0.0% $0 $0 0.0% 35,067 35,000 35,000 0 0.0% 35,000 0 0.0% 3750 2 000 4 000 2 000 0.0% 4 500 2 500 0.0% $38,817 $37,000 $39,000 $2,000 0.0% $39,500 $2,500 0.0% $4,000 $5,000 $5,000 $0 0.0% $5,000 0 0.0% 0 30,000 0 (30,000) 0.0% 30,000 0 0.0% 0 0 0 0 0.0% 0 0 0.0% $4,000 $34.817 $35,000 $2.000 $5,000 $34.000 ($30,000) $32.000 0.0% $35,000 $4.500 $0 $2.500 0.0% $0 $0 $0 $0 LO 12 12 12 u $59,533 $94.350 $94,350 $96.350 $94,350 $128.350 $128,350 $132.850 SPECIAL REVENUE FUND Library Donations 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:56 AM 08/30/06 REVENUES Donations Interest Total Revenues EXPENDITURES Special Projects Library supplies Capital Total Expenditures Net Revenues Transfer to other funds Total Other Sources /(Uses) Beginning Fund Balance Ending Fund Balance 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 -07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $19,870 $4,500 $4,500 $0 0.0% $2,000 ($2,500) -55.6% 139 100 100 0 0.0% 0 (100) - 100.0% $20,009 $4,600 $4,600 $0 0.0% $2,000 ($2,600) -56.5% $0 $0 $0 $0 0.0% $0 0 0.0% 18,878 9,384 9,384 0 0.0% 0 (9,384) 0.0% 0 0 0 0 0.0% 0 0 0.0% $18,878 $9,384 $9,384 $0 0.0% $0 ($9,384) 0.0% $1.131 ($4.7841 ($4.7841 $2.000 $6.784 .w 12 12 U $4,878 $6.009 $6,009 $1.225 $6,009 $1.225 $1,225 $3.225 SPECIAL REVENUE FUND Park Dedication 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:56 AM 08/30/06 REVENUES Permits /Fees Miscellaneous Interest Total Revenues EXPENDITURES Parks and Recreation Park Improvements Land Total Expenditures Net Revenues Bond proceeds Transfer to other funds Total Other Sources /(Uses) Beginning Fund Balance Ending Fund Balance 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 -07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $83,423 $60,000 $220,000 $160,000 266.7% $60,000 $0 0.0% 0 0 0 0 0.0% 0 0 0.0% 13.497 6 600 15.500 8 600 134.8% 15.000 8 400 127.3% $96,920 $66,600 $235,500 $168,900 2S3.6% $75,000 $8,400 12.6% $0 $0 $0 $0 0.0% $0 0 0.0% 4,734 505,000 282,500 (222,500) 0.0% 327,000 (178,000) 0.0% 0 0 0 0 0.0% 0 0 0.0% $4,734 $92.186 $505,000 $282,500 ($222,500) $391.400 0.0% $327,000 ($178,000) $186.400 0.0% $0 ($438.4001 $0 ($47.0001 $0 ($252.0001 $0 LO 12 12 12 u $514,653 $606.839 $606,839 $168.439 $606,839 $559.839 $559,839 $307.839 TIF OPERATING FUND 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:56 AM 08/30/06 REVENUES Ad Valorem Interest Income Total Revenues EXPENDITURES Operations Total Expenditures Net Revenues Transfers In- General Fund Transfers Out -Debt Service Total Other Sources (Uses) Beginning Fund Balance Prior period adjustment Ending Fund Balance 2004 - 05 Actual 2005 - 06 Adopted 2005 - 06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 - 07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $2,767,230 $1,432,053 $3,620,353 $2,188,300 152.8% $2,033,656 $601,603 42.0% $ 4,217 500 $3,500 $3,000 0.0% $2,500 $2,000 0.0% $2,771,447 $1,432,553 $3,623,853 $2,191,300 153.0% $2,036,156 $601,603 42.0% $1.572.491 �_o $2.024.305 2.024.305 0.0% �_C 0 0.0% $1,572,491 $0 $2,024,305 $2,024,305 0.0% $0 $0 0.0% $1.198.956 $1.432.553 0 $1.599.548 0 $166.995 $2.036.156 0 $603.603 $0 (1.150.000) (1.432.053) (1.432.053) 0 (2.033.656) ($601,603) ($1.150.0001 ($1.432.0531 ($1.432.0531 ($2.033.6561 $139,167 $188,123 $188,123 $355,618 0 $188.123 0 $188.623 0 $355.618 0 $358.118 CRIME CONTROL DISTRICT FUND 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:56 AM 08/30/06 REVENUES Sales Tax Grant Income Interest Income Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Transfer out -Crime Control CIP Transfers Out -for Debt Service Total Other Sources (Uses) Beginning Fund Balance Ending Fund Balance 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 -07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $3,025,506 $3,405,532 $3,900,000 $494,468 14.5% $4,255,000 $849,468 24.9% $12,752 $0 $0 $0 #DIV /01 $0 $0 #DIV /01 $ 125,074 $70,000 $150,000 $80,000 0.0% $165,000 $95,000 135.7 $3,163,332 $3,475,532 $4,050,000 $574,468 16.5% $4,420,000 $944,468 27.2% $239,312 $308,794 $308,794 $0 0.0% $138,954 ($169,840) -55.0% $140,454 $152,811 $811,311 658,500 430.9% $0 (152,811) - 100.0% $ 240,000 $240,000 0 0.0% $136,000 (104,000) -43.3 $379,766 $2,783,566 $701,605 $2,773,927 $1,360,105 $2,689,895 $658,500 ($84.032) 93.9% $274,954 $4,145,046 ($426,651) $1,371,119 -60.8% $0 $0 $0 ($7,790,000) 41( 9.150) 0 0 0 ($419.150) 12 12 ($7.790.000) $3,624,694 $5,989,110 $5,989,110 $8,763,037 $5,989,110 $8,679,005 $8,679,005 $5,034,051 SPDC - OPERATING FUND Parks /Recreation 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:56 AM 08/30/06 REVENUES Sales Tax Rental Income Interest Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Transfers Out Proceeds from C.O. Sale Total Other Sources (Uses) Beginning Fund Balance Ending Fund Balance 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 -07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $3,093,328 $3,475,420 $3,900,000 $424,580 12.2% $4,285,000 $809,580 23.3% 142,824 142,000 142,000 0 100.0% 142,000 0 100.0% 83,612 100,000 100,000 0 0.0% 100,000 0 0.0% $3,319,764 $3,717,420 $4,142,000 $424,580 11.4% $4,527,000 $809,580 21.8% $0 $0 $0 $0 0.0% $0 $0 0.0% $7,015 $50,000 $50,000 0 0.0% $50,000 0 0.0% $ 154,00 154 000 0 0.0% $136,25 1( 7.750) 0.0% $7,015 $204,000 $204,000 $0 0.0% $186,250 ($17,750) 0.0% $ 3,312,749 3 513 420 $3,938,000 $424,580 $4,340,750 $827,330 (3,321,710) (2,446,324) (2,446,324) $0 (2,589,820) 143,496 0 0 0 0 ($3.321.710) ($2.446.3241 ($2.446.324) ($2.589.8201 $4,421,821 $4,412,860 $4,412,860 $5,904,536 4 412 860 5 479 956 5 904 536 7 655 466 SPDC - DEBT SERVICE FUND Parks /Recreation 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:56 AM 08/30/06 REVENUES Interest Income Total Revenues EXPENDITURES Principal Interest Admin. Expenses Total Expenditures Net Revenues Bond Proceeds Transfers In Total Other Sources (Uses) Beginning Fund Balance Ending Fund Balance 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted % Increase/ - Decrease 2006 -07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $10,403 $2,000 $8,000 $6,000 300.0% $12,000 $10,000 500.0% $10,403 $2,000 $8,000 $6,000 300.0% $12,000 $10,000 500.0% $1,920,000 $835,000 $835,000 $0 0.0% $1,035,000 $200,000 24.0% 862,573 1,611,324 1,611,324 0 0.0% 1,154,820 (456,504) -28.3% 29.345 1000 1500 500 50.0% 1500 500 50.0% $2,811,918 $2,447,324 $2,447,824 $500 $1.000 0.0% $2,191,320 ($256,004) -10.5% ($2.801.5151 $0 ($2.445.3241 $0 ($2.439.8241 $0 ($2.179.3201 $0 ($255.5041 $3.321.710 $3.321.710 $2.446.324 $2.446.324 $2.446.324 $2.446.324 0 $2.189.820 $2.189.820 $188,193 $708.388 $708,388 $709.388 $708,388 $714.888 $714,888 $725.388 SPECIAL REVENUE FUND Hotel Occupancy 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:56 AM 08/30/06 REVENUES Taxes Interest Total Revenues EXPENDITURES Personnel Operations Capital Total Expenditures Net Revenues Transfer to other funds Total Other Sources /(Uses) Beginning Fund Balance Ending Fund Balance 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted % Increase - Decrease 2006 -07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $0 $0 $0 $0 100.0% $308,387 $308,387 100.0% 0 0 0 0 100.0% 15.000 15.000 100.0% $0 $0 $0 $0 100.0% $323,387 $323,387 100.0% $0 $0 $0 $0 0.0% $0 0 0.0% 0 0 0 0 100.0% 258,935 258,935 100.0% 0 0 0 0 0.0% 0 0 0.0% $0 $0 $0 $0 0.0% $258,935 $258,935 0.0% i0 i0 $_0 i0 64 452 64 452 $D $D $0 $0 $0 $0 Vo $_0 64 452 GENERALFUND Recycling 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:56 AM 08/30/06 REVENUES Recycling Recovery Interest Total Revenues EXPENDITURES Special Projects Recycling Supplies Capital Total Expenditures Net Revenues Transfer to other funds Total Other Sources /(Uses) Beginning Fund Balance Ending Fund Balance 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted % Increase - Decrease 2006 -07 Proposed $ Increase/ (Decrease) Adopted % Increase/ - Decrease $5,500 $0 $6,000 $6,000 100.0% $3,000 $3,000 100.0% 796 0 1100 1100 100.0% 1100 1100 100.0% $6,296 $0 $7,100 $7,100 #DIV 10! $4,100 $4,100 100.0% $0 $0 $0 $0 0.0% $5,000 5,000 0.0% 0 0 2,000 2,000 100.0% 3,500 3,500 100.0% 0 0 0 0 0.0% 0 0 0.0% $0 $0 $2,000 $2,000 0.0% $8,500 $8,500 0.0% 6 296 i0 5 100 5 100 4 400 4 400 ($ 16,525 ) 0 16525 $52,479 $58,775 $58,775 $47,350 58 775 58 775 47 350 42 950 VEHICLE REPLACEMENT 2006 -07 Proposed Budget and 2005 -06 Revised Budget 11:56 AM 08/30/06 REVENUES Miscellaneous Interest Income Total Revenues EXPENDITURES Capital Total Expenditures Net Revenues Transfers In- General Fund Transfers Out -Debt Service Total Other Sources (Uses) Beginning Fund Balance Prior period adjustment Ending Fund Balance 2004 -05 Actual 2005 -06 Adopted 2005 -06 Amended $ Increase/ (Decrease) Adopted Increas Decreas 2006 -07 Proposed $ Increase/ (Decrease) Adopted o Increase - Decrease $69,839 $48,000 $56,050 $8,050 16.8% $50,000 $2,000 4.2% $ 43,225 $25,000 $40,000 $15,000 60.0% $40,000 $15,000 60.0% $113,064 $73,000 $96,050 $23,050 $90,000 $2,000 $ 457,002 $282,500 $383,305 100,805 35.7% $431,900 149,400 52.9% $457,002 $282,500 $383,305 $100,805 35.7% $431,900 $149,400 52.9% ($343.9381 ($209.5001 ($287.2551 77 755 (5341.9001 ($132.4001 $887,913 0 0 0 $0 0 0 0 0 0 $0 887 913 $2,065,510 $2,609,485 $2,609,485 $2,322,230 0 0 0 0 $2.609.485 52.399.985 52.322.230 $1.980.330 # Project Name Prior FY2007 FY2008 FY2009 FY2010 FY2011 Beyond Total Description Sewer Impact Fee Fund Funds provide staff and council the ability to reimburse developers for the oversizing of sewer lines to meet 1 Developer Reimbursements for Oversizing Utilities (Sewer) - Future Projects $ - $ 50 $ 50 $ 50 $ 50 $ 50 $ - $ 250 requirements of the master sewer plan in cases where the developer is not required to provide the ultimate size of the line to serve his /her development. Totals: $ 50 $ 50 $ 50 $ 50 $ 50 $ - $ 250 Water Impact Fee Fund Funds provide staff and council the ability to reimburse developers for the oversizing of water lines to meet 1 Developer Reimbursements for Oversizing Utilites (Water)- Future Projects $ - $ 50 $ 50 $ 50 $ 50 $ 50 $ - $ 250 requirements of the master water plan in cases where the developer is not required to provide the ultimate size of the line to serve his /her development. Partial funding for the construction of a water supply line for 2 *Water Supply Line (24 ") serving TW King Pump Station #2 (Companion) $ - $ 1,000 $ - $ - $ - $ - $ - $ 1,000 Pump Station # 2. Remainder of funding for this project will be from the utility fund. Totals: $ 1,050 $ 50 $ 50 $ 50 $ 50 $ - $ 1,250 Roadway Impact Funds 1 RIF SA 1 General Capacity Improvements $ - $ 157 $ - $ - $ - $ - $ - $ 157 Funding forthe study, recommendation, design and construction ofgeneral capacity improvements withina Roadway Impact Fee Service Area 1. 2 Developer Reimbursement- Paving Improvements for Shops of Southlake (N Carroll Ave) SA $ _ $ 370 $ - $ - $ - $ - $ - $ 370 Funding for paving improvements associated With the Shops Of 6 Southlake develo ment. 3 FM 1938 FM 1709 Intersection Improvements SA 3/7 Bottleneck Matching Funds) 660 660 Funding for the City of Southlake fund match for the FM 1938 and (COG $ - $ $ - $ - $ - $ - $ - $ and FM 1709 intersection improvement. Funding for the 24% of the City's 50% match to the Tarrant County Bond Election for paving and drainage for the widening 4 Street Widening - N White Chapel Blvd from Emerald Blvd to Highland St SA3/ $ - $ 1,060 $ - $ - $ - $ - $ - $ 1,060 of N. White Chapel to its ultimate pavement section (4 lanes divided). Remaining match is 21 %from the general fund and 5% from the utility fund. Funding represents 50% funding for the design and construction 5 Intersection Improvement- Dove Rd and N Carroll Ave (Roundabout) SA2 (Co $ - $ 200 $ - $ - $ - $ - $ - $ 200 of a roundabout at the Dove Rd and Carroll Ave intersection. Remaining 50% funding in the general fund. Funding represents 75% funding for the design and construction 6 Intersection Improvement- Dove Rd and N White Chapel Blvd (Roundabout) SA2 $ - $ 300 $ - $ - $ - $ - $ - $ 300 of a roundabout at the Dove Rd and White Chapel Blvd (Companion) intersection. Remaining 25% funding in the general fund. Funding represents 50% funding for the design and construction 7 Intersection Improvement Continental Blvd N White Chapel Blvd 150 $ $ 150 of a roundabout at the Continental Blvd and White Chapel Blvd - and (Roundabout) $ - $ $ - $ - $ - $ - - intersection. Remaining 50% funding in the general fund. Funding for the widening of Kimball Ave from SH 114 to the 8 Street Widening - N Kimball Ave from SH 114 to future Kirkwood Extension SA $ - $ - $ - $ 430 $ - $ - $ - $ 430 future Kirkwood Extension to its ultimate pavement section (4 lanes divided). Additional funding provided from the general fund. Funding for the widening of Brumlow from Continental Blvd to 9 Street Widening - Brumlowfrom Continental Blvd to SH 26 SA6 (Companion) $ - $ - $ - $ - $ - $ - $ 500 $ 500 SH26 to its ultimate pavement section (4 lanes divided). Additional funding provided from the general fund. Totals: $ 2,897 $ - $ 430 $ - $ - $ 500 $ 3,827 Strategic Initiative Funds Funding for the acquisition of a fire service ladder truck. Truck 9 Fire Service Ladder Truck $ - $ 1,400 $ - $ - $ - $ - $ 1,400 required to provide adequate fire service to mulit -level buildings located in Town Square and surrounding areas. 1 Citywide Sidewalk/frail Improvements $ 420 $ 200 $ 200 $ 200 $ 200 $ 200 $ - $ 1,420 General funding for construction of sidewalks at various locations recommended by staff and a roved by City Council. Design of Extension of N. Kimball from SH 114 North $ 300 Funding represents the cost of the design work for the extension of N. Kimball North # Project Name Prior FY2007 FY2008 FY2009 FY2010 FY2011 Beyond Total Description Funding represents 50% funding for the design and construction 2 +Intersection Improvement- Dove Rd and N Carroll Ave (Roundabout) $ - $ 200 $ - $ - $ - $ - $ - $ 200 of a roundabout at the Dove Rd and Carroll Ave intersection. Remaining 50% funding in the Roadway Impact Fee fund. Funding represents 25% funding for the design and construction 3 Improvement- Dove Rd N White Chapel Blvd 100 100 of a roundabout at the Dove Rd and White Chapel Blvd +Intersection and (Roundabout) $ - $ $ - $ - $ - $ - $ - $ intersection. Remaining 75% funding in the Roadway Impact Fee fund. Totals: $ 2,200 $ 200 $ 200 $ 200 $ 200 $ - I $ 1,720 General Fund 1 Central Park- Construction Reimbursement $ - $ 600 $ - $ - $ - $ - $ - $ 600 Reimbursement for construction of Central Park in the Shops of Southlake develo ment. Funding for 3 additional feet of the 8' sidewalk along FM 1938 2 ; Intersection Improvement- FM 1938 and FM 1709 (COG Bottleneck Matching Funds)- $ $ 25 $ $ $ $ $ $ 25 from FM 1709 to Johnson Rd. Original project provides funding Sidewalk for only a 5' sidewalk. Remaining funding for the intersection improvements are in the Roadway Impact Fee fund. General funding for Citywide pavement rehabilitation as recommended by the Pavement Management Application, an 3 Street Rehabilitation Required by Pavement Management Application $ 3,110 $ 1,200 $ 1,200 $ 1,200 $ 1,200 $ 1,200 $ - $ 9,110 infrastructure management software designed by Stantec. The software generates a pavement quality report which is field verified and used to develop street listings for the project each ear. Funding for the 21% of the City's 50% match to the Tarrant County Bond Election for paving and drainage for the widening 5 +Street Widening - N White Chapel Blvd from Emerald Blvd to Highland St $ 135 $ 900 $ - $ - $ - $ - $ - $ 1,035 of N. White Chapel to its ultimate pavement section (4 lanes divided). Remaining match is 24% from the Roadway Impact Fee fund and 5% from the utility fund. 6 Trail Improvements- East Dove $ - $ 315 $ - $ - $ - $ - $ - $ 315 Funding for the construction of an 8' trail along the north side of Dove Rd from White Chapel Blvd to Carroll Middle School. 7 Urban Design Implementation $ - $ 500 $ 250 $ 250 $ 250 $ - $ 1,250 Funding for the implementation of design recommendations from the Urban Design Study. Funding for median enhancement along FM 1709 throughout its 8 FM 1709 Median Enhancements $ - $ - $ 200 $ 200 $ 200 $ 200 $ - $ 800 entire lenth with the City of Souhtlake including landscaping, irrigation and mescellaneous hardscaping. Funding for the widening of Kimball Ave from SH 114 to the 10 +Street Widening - N Kimball Ave from SH 114 to future Kirkwood Extension $ - $ - $ - $ 1,256 $ - $ - $ - $ 1,256 future Kirkwood Extension to its ultimate pavement section (4 lanes divided). Additional funding provided from the Roadway Im pact Fee fund. 11 Trail Improvements along N Peytonville from Dove Rd to Southridge Lakes $ - $ - $ - $ 395 $ - $ - $ - $ 395 Funding for the construction of an 8' trail along Peytonville Ave from Dove Rd to Southrid a Lakes. 12 Trail Improvements along Shady Oaks Dr from Conventry to Bicentennial Park $ - $ - $ - $ - $ 300 $ - $ - $ 300 Funding for the construction of an 8' trail along Shady Oaks Dr from Coventry to Bicentennial Park. 13 Trail Improvements along Continental Blvd Infill to Kimball Ave $ - $ - $ - $ - $ 380 $ - $ - $ 380 Funding for the construction of an 8' trail infill along Continental Blvd to Kimball Ave. Funding to construct approximately 1,600 LF of sound wall 15 FM 1938 Sound Wall $ - $ - $ - $ - $ 395 $ - $ - $ 395 along the western boudary of Myers Meadows subdivision ad jacent to the future FM 1938. Funding for the improvement of the Pearson Ln at FM 1709 intersection to its ultimate section. Cost estimate includes the 16 Intersection Improvement - TMB Proposition 1, Pearson Ln @ FM 1709) $ - $ - $ - $ - $ - $ 1,620 $ - $ 1,620 burial of overhead utilities and extension of the reinforced concrete box on the western boundary of the lot on the north east corner of the intersection. Funding for the widening of Brumlow from Continental Blvd to 17 + Widening - Brumlowfrom Continental Blvd to SH 26 $ - $ - $ - $ - $ - $ - $ 2,076 $ 2,076 SH26 to its ultimate pavement section (4 lanes divided). Additional funding provided from the Roadway Impact Fee fund. # Project Name Prior FY2007 FY2008 FY2009 FY2010 FY2011 Beyond Total Description 18 Street Widening - South Carroll Ave from Breezeway to FM 1709 $ - $ - $ - $ - $ - $ - $ 3,510 $ 3,510 Funding for the widening of Carroll Ave from Breezeway to FM 1709 to its ultimate pavement section 4 lanes divided). Funding to implement study recommendations for a Citywide 19 Citywide Service Center Improvements $ - $ - $ - $ - $ - $ - $ 1,200 $ 1,200 Service Center to be utilized for maintenance personnel offices, and equipment and material storage. 20 1709 Pedestrian Bridge $ - $ - $ - $ - $ - $ - $ 3,000 $ 3,000 Funding for the construction of a pedestrian crossing between Southlake Town Square and the Shops of Southlake. Totals: $ 3,040 $ 1,900 $ 3,301 $ 2,725 $ 3,270 $ 9,786 $ 15,466 Utility Fund Partial funding for the construction of a water supply line for 1 water Supply Line (24 ") serving TW King Pump Station #2 $ 400 $ 2,276 $ 2,804 $ - $ - $ - $ - $ 5,480 Pump Station # 2. Remainder of funding for this project will be from the water impact fee fund and future years in utility fund. Funding for construction of an 8" sanitary sewer line along 2 Sewer Line (8 ") along N Pearson from Gmy Ln to Johnson Rd $ 43 $ 105 $ - $ - $ - $ - $ - $ 148 Pearson Ln from Gran Ln to Johnson Rd. Project will eliminate the need for operations to pump out an existing dry line on a weekly basis. Funding required to construct meter station improvements and 3 N -1 SewerAnalysis and Meter Station Improvements for TRA Turnover $ - $ 200 $ - $ - $ - $ - $ - $ 200 analyze a portion of the N -1 sewer currently within the Westlake city limits. The work is necessary to meet TRA conditions of agreement to assume ownership of the line. Funding for meter modifications at Fort Worth wholesale meter 4 City of Fort Worth Wholesale Meter Modifications $ 150 $ 194 $ - $ - $ - $ - $ - $ 344 locations required for the City of Fort Worth to assume direct billing to the City of Keller for water supply. Funding for the 5% of the City's 50% match to the Tarrant County Bond Election for paving and drainage for the widening 5 Utility Imp. for Street Widening - N White Chapel Blvd (Emerald to Highland) (C $ - $ 225 $ - $ - $ - $ - $ - $ 225 of N. White Chapel to its ultimate pavement section (4 lanes divided). Remaining match is 21 % from the general fund and 24% from the oadway impact fee fund. 6 Pearson Ground Storage Tanks Repainting (Exterior Tank 1 /Interior Tank 2) $ - $ 620 $ - $ - $ - $ - $ - $ 620 Funding for repainting of the Pearson Pump Station Ground Stora e Tanks Exterior of Tank 1 /Interior of Tank 2 7 Sewer Line (8 ") - NSP Heatherwood, Royal Oaks, and Twin Creeks $ 203 $ - $ - $ 2,128 $ - $ - $ - $ 2,331 Funding for construction of sewer to serve Heatherwood, Royal 1 0aks and Twin Creeks with sanitary sewer. Funding for construction of an 8" sanitary sewer line along 8 Sewer Line (8 ") along Shady Oaks from north ofthe basin line to Fox Hollow $ - $ - $ 337 $ - $ - $ - $ - $ 337 Shady Oaks from north of the basin line to Fox Hollow. Completion of the line will eiminiate the Conventry lift station. Funding for construction of 20" trasmission main along SH 114 9 Water Main (20 ") along SH 114 from Town Square to N White Chapel Blvd $ 74 $ - $ - $ - $ 1,970 $ - $ - $ 2,044 from Town Square to White Chapel Blvd. The 24" water supply main should be completed before construction of this line. Funding for construction of 12" water line along Dove Rd from 10 Water Line (12 ") along E Dove Rd from N Carroll Ave to N Kimball Ave $ - $ - $ - $ 600 $ - $ - $ - $ 600 Carroll Ave to Kimball Ave. This portion of line is included in the master water concept plan. Funding for construction of 12" water line along along Highland 11 Water Line (12 ") along E Highland St from N Carroll Ave to N Kimball Ave $ - $ - $ - $ 610 $ - $ - $ - $ 610 St from Carroll Ave to Kimball Ave. This portion of line is included in the master water concept plan. Funding for construction of an 8" waterline from SH 114 to 12 Water Line (8 ") cross - country from SH 114 to Rainforest Ct $ 20 $ - $ - $ - $ 131 $ - $ - $ 151 Rainforest Ct. Work required to increase water flow and p ressure to the area served. Funding for construction of an 8" waterline along Kimball Ave 13 Water Line (8 ") along N Kimball Ave from Dove Rd to City limit line $ - $ - $ - $ - $ 140 $ - $ - $ 140 from Dove Rd to the northern city limit line. Work necessary to rovide adequate fire protection along Kimball Ave. Funding for construction of 12" water line along Peytonvill Ave 14 Water Line (12 ") along N Peytonville from FM 1709 to Raven Bend Ct (High Pressure Plane) $ 45 $ - $ - $ - $ 530 $ - $ - $ 575 from FM 1709 to Raven Bend Ct. Work required to eliminate dead -end lines on the boundary of the high pressure plane. This portion of line is included in the master water concept plan. # Project Name Prior FY2007 FY2008 FY2009 FY2010 FY2011 Beyond Total Description 15 Water Line (12 ") along W Bob Jones Rd from TW King Rd to N White Chapel Blvd $ - $ - $ - $ - $ 165 $ - $ - $ 165 Funding for construction of 12" water line along along Bob Jones Rd from TW King Rd to White Chapel Blvd. This portion of line is included in the master water concept plan. 16 Water Line (12 ") along Shady Oaks Drfrom Highland St to W Dove Rd $ 46 $ - $ - $ - $ - $ 742 $ - $ 788 Funding for construction of 12" water line along Shady Oaks Dr from Highland St to Dove Rd. This portion of line is included in the master water concept plan. 17 Water Line (12 ") along Dove and Carroll from Estes Park Blvd to Woodland Pa $ - $ - $ - $ - $ - $ 230 $ - $ 230 Funding for construction of 12" water line along Dove Rd and Carroll Ave from Estes Park Blvd to Woodland Park Dr. This p ortion of line is included in the master water concept plan. 18 Water Line (8 ") along Highland from Shady Oaks Drto SH114 $ _ $ _ $ _ $ _ $ - $ 297 $ - $ 297 Funding for construction of and 8" water line along Highland St from Shady Oaks Dr to SH 114. Work is required to replace an existing, undersized 6" line that is aging and badly in need of repair. 19 Water Line (8 ") connecting existing lines at Lake Dr /Burney Ln and Palo Duro /Lonesome Dove $ $ $ $ $ $ 84 $ I $ 84 Funding for construction of an 8" water line to connect existing lines at Lake Dr/Burney Ln and Palo Duro /Lonesome Dove. 20 Water Line (8 ") along N Peytonville (Low Pressure Plane) $ - $ - $ - $ - $ - $ 450 $ - $ 450 Funding for construction of an 8" water line along Peytonvill Ave from FM1709 to Woodbrook Ln. Work required to eliminate dead -end lines on the boundary of the low pressure plane. 21 Sewer Line (8 ") along Shady Oaks from 500' south of Love Henry Ct to 400' north of FM 1709 $ - $ - $ - $ - $ - $ 150 $ - $ 150 Funding for construction of and 8" sewer line along Shady Oaks from 500' shouth of Love henry Ct to 400' north of FM 1709. Totals: $ 3,620 $ 3,141 $ 3,338 $ 2,936 $ 1,953 $ - $ 15,969 SPDC Fund $ 1 Matching Funds $ 400 $ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 1,600 2 lBob Jones Nature Center $ 70 $ 552 $ - $ - $ - $ - $ - $ 622 3 Noble Oaks Park Improvements $ 100 $ - $ 163 $ - $ - $ - $ - $ 263 4 Bicentennial West Lighted Fields $ - $ - $ 1,330 $ - $ - $ - $ - $ 1,330 5 Koalaty Park Improvements $ - $ - $ 99 $ - $ - $ - $ - $ 99 6 Chesapeake Park Improvements $ - $ - $ 145 $ - $ - $ - $ - $ 145 7 BMX Bicycle Facility $ - $ - $ 73 $ - $ - $ - $ - $ 73 8 Skate Park $ - $ - $ 108 $ - $ - $ - $ - $ 108 9 Coker Hike / Bike Trailhead $ - $ - $ - 1 $ - $ 80 $ - $ - $ 80 10 Kirkwood / Sabre Linear Park $ - $ - $ - $ - $ 266 $ - $ - $ 266 11 lBob Jones Park - North Playground Cover $ - $ - $ 90 $ - $ - $ - $ - $ 90 12 Bob Jones Park - North Playground Rubberized Surfacing $ - $ - $ 87 $ - $ - $ - $ - $ 87 13 Bicentennial West Drainage Retention Pond $ - $ - $ 270 $ - $ - $ - $ - $ 270 14 Bicentennial - Adventure Alley Replacements and Improvements $ - $ - $ 302 $ - $ - $ - $ - $ 302 15 Farhat Property Development $ - $ - $ - $ - $ 358 $ - $ - $ 358 16 Parks Maintenance Facility $ - $ - $ - $ - $ 678 $ - $ - $ 678 17 Community Services Offices $ - $ - $ 303 $ - $ - $ - $ - $ 303 18 Bicentennial East Drainage Improvements $ - $ - $ 115 $ - $ - $ - $ - $ 115 19 Bob Jones Park- Parking Lot Oveday (soccer fields) $ - $ - $ - $ - $ 130 $ - $ - $ 130 20 In -Line Hockey Rink Shade Covedng $ - $ - $ - $ - $ 302 $ - $ - $ 302 21 Recreation Center $ - $ - $ - $ - $ - $ - $ 18,000 $ 18,000 Totals: $ 752 $ 3,285 $ 200 $ 2,014 $ 200 $ 18,200 $ 25,221 Crime Control 1 Town Square Video Surveillance $ $ 300 $ 350 $ 650 2 DPS East Facility $ - $ 7,490 $ 8,964 $ 16,454 3 North DPS Facility $ $ 192 $ 192 4 DPS West Reconfiguration $ 2,000 Totals: $ 7,790 $ 9,314 $ 192 $ - $ 2,000 1 $ - $ 17,296 SCHEDULE OF UNFUNDED NEEDS FY2006 -07 TOTAL DEPARTMENT /DIVISION ITEM PERSONNEL OPERATIONS CAPITAL AMOUNT GENERAL FUND 100 - GENERAL GOVERNMENT 100 -City Secretary /Mayor City Council None $ $ $ $ TOTAL $ $ $ $ - 102 -Human Resources Hr Generalist $ 44,949 $ $ $ 44,949 Fireproof Lateral File Cabinet $ 4,000 $ 4,000 Computer Kiosk for Applicants $ 1,000 $ 1,000 TOTAL $ 44,949 $ 5,000 $ $ 49,949 103 -City Manager's Office None $ - $ - $ $ - TOTAL $ $ $ $ - 105 - Support Services Network Servers $ $ $ 14,000 $ 14,000 Granicus Streaming Video $ 16,500 $ 16,500 Editing Computers for DVDs $ 17,500 $ 17,500 Desktop Standard Policy Maker $ 9,300 $ 9,300 Help Desk Software $ 9,500 $ 9,500 Update existing Cable Channel $ 88,000 $ 88,000 Miscellaneous Software /Additional Licenses $ 9,000 $ 9,000 PDF Generator Elements $ 3,264 $ 3,264 Desktop Computers for unfunded new personnel $ 4,200 $ 4,200 Laptop Computers $ 3,400 $ 3,400 Ruggedized Laptops $ 28,000 $ 28,000 Ftr Reporter Desks $ 5,000 $ 5,000 Wireless Coverage Shops at Southlake $ 9,000 $ 9,000 Projectors $ 3,400 $ 3,400 Zoning Analyst for ArcGis $ 10,000 $ 10,000 Sharepoint Portal Updates $ 52,000 $ 52,000 Toch- screen Directory for Town Hall $ 15,000 $ 15,000 Hydraulic Lift $ 14,000 $ 14,000 TOTAL $ $ 117,264 $ 193,800 $ 311,064 106 - FINANCE 106 - Finance Shredder $ $ 3,000 $ - $ 3,000 Credit Card Fees $ 22,000 $ 22,000 TOTAL $ $ 25,000 $ $ 25,000 107 - Municipal Court Work Station Archive Room $ $ 3,500 $ $ - TOTAL $ $ 3,500 $ $ 108 -Teen Court None $ $ - $ $ TOTAL $ $ $ $ - 130 - PUBLIC SAFETY 131 -Fire Services Outfitting Reserve Engine $ $ $ 46,610 $ 46,610 TOTAL $ $ $ 46,610 $ 46,610 132 - Police Services Ivestigations Aide $ 44,939 $ $ - $ 44,939 Detention Officers (5) $ 192,990 $ $ $ 192,990 Uniform - allowance upgrade $ 29,160 $ 29,160 Car Wash Contract $ 15,600 $ 15,600 TOTAL $ 237,929 $ 44,760 $ $ 282,689 133 - Public Safety Support Emergency Phones for DPS Facilities $ - $ 4,500 $ $ 4,500 Code Red Emergency Warning $ 14,000 $ 14,000 TOTAL $ $ 4,500 $ 14,000 $ 18,500 142 - Building Inspections None $ $ - $ - $ - TOTAL $ $ - $ - $ SCHEDULE OF UNFUNDED NEEDS FY2006 -07 TOTAL DEPARTMENT /DIVISION ITEM PERSONNEL OPERATIONS CAPITAL AMOUNT 140 - PUBLIC WORKS $ $ $ $ TOTAL 144 - Streets and Drainage Gradall $ $ - $ 220.000 $ 220.000 $ Street Sweeping Contract $ $ 120,000 $ - $ 120,000 $ 6,000 TOTAL $ $ 120,000 $ 220,000 $ 340,000 146 - Public Works Admin. Storn Water Utility Engineer $ 72,216 $ - $ - $ 72,216 TOTAL New Cubicle $ $ 81,000 $ 4,000 $ 4,000 $ Microsoft Office Project Software $ 87,000 $ 1,360 TOTAL ALL FUNDS $ 1,360 725,539 $ Filing Cabinets $ 1,694,442 $ 609 $ 609 Intern $ 15,091 $ - $ - $ 15,091 TOTAL $ 87,307 $ 1,969 $ 4,000 $ 93,276 150 - PLANNING 150 - Planning GPS /GIS Technician $ 40,696 $ - $ - $ 40,696 TOTAL $ 40,696 $ $ $ 40,696 151 - ECONOMIC DEVELOPMENT 151 - Economic Development None $ - $ $ $ - TOTAL $ - $ $ $ - 160 - COMMUNITY SERVICES 161 - Community Services Assistant to the Director of Community Services $ 54,616 $ $ $ 54,616 Office Assistant - Senior Center $ 29,299 $ 29,299 Audio System $ - $ $ 4,000 $ 4,000 TOTAL $ 83,915 $ $ 4,000 $ 87,915 162 -Parks and Recreation Parks Superintendent $ 63,584 $ $ - $ 63,584 Septic System Replacement at Sports Complex $ 16,000 $ 16,000 Management Analyst $ 52,723 $ 52,723 Recreation Specialist (part -time) $ 7,930 $ 7,930 Irrigation /Atheltic Field Lighting Management System $ 65,000 $ 65,000 Parks Superintendent $ 47,397 $ $ - $ 47,397 TOTAL $ 171,634 $ $ 81,000 $ 252,634 164 - Library Services Technical Services Librarian $ 53,419 $ 53,419 Library Clerk (part -time) $ 5,690 $ 5.690 TOTAL $ 59,109 $ $ - $ 59,109 GRAND TOTAL GENERAL FUND $ 725,539 $ 321,993 $ 563,410 $ 1,607,442 UTILITY FUND 141 - Utility Billing None $ $ $ $ TOTAL $ $ $ $ - 147 -Water Utilities Crossconnection Control software $ $ $ 6,000 $ 6,000 TOTAL $ $ $ 6,000 $ 6,000 148 - Wastewater Utilities Pan & Tilt Camera Kit $ $ $ 75,000 $ 75,000 Tracking Grease Interceptor software $ 6,000 $ 6,000 TOTAL $ $ $ 81,000 $ 81,000 GRAND TOTAL UTILITY FUND $ $ $ 87,000 $ 87,000 TOTAL ALL FUNDS $ 725,539 $ 321,993 $ 650,410 $ 1,694,442 Follow -up to Budget Work Session with the City Council on August 22, 2006 Question Answer Responsible Director What is the impact of the compensation plan Increase in cost would be approximately Sharen on the budget in the next 3 -5 ears? $76,335- $127,225 in the next 3 -5 years. Jackson What is the turn over rate for last 5 years, and Please see appendix i — Turnover rates Kevin what are the reasons for the turn over? Hu man Can you tell us if another code enforcement Analysis of current workload indicators and Robert Finn officer is warranted? Please provide workload statistical data reveals that an additional indicators for current code enforcement Code Enforcement Officer is not warranted officers? at this time. Currently the workload is around 83 cases per month and is handled by three Code Enforcement Officers. Please see appendix ii — Chief Finn Memo Can we talk about ongoing funding issues of Will coordinate with Director Rick Smith Steve Polasek the SRO program at the next Joint Use and Chief Goolsby for placement on Committee meeting? upcoming JUC agenda. I nf Related Questio What exactly is the purpose of the sewer The Texas Commission on Environmental Bob Price evaluation study that you are proposing? Quality has made it known through several regional meetings that they have initiated a program to bring all sewer collection systems into a compliance program to eliminate sanitary sere discharges. City's may enter into this program voluntarily or wait for notice requiring compliance. Staff strongly believes that there is a substantial benefit to the City in entering into this program voluntarily. Doing so not only allows the city to adequately fund the program but will give the city greater control of the scope and structure of the program. In addition, an evaluation of the Denton Creek Wastewater Treatment Plant indicates that approximately 25% of the flow to the TRA Denton Creek Plant is due to Inflow and Infiltration. This means that the costs for services provided by the Denton Creek system will be reduced, by as much as 25% by improvements initiated by this project. Are there any funds available to improve the Long term to be addressed as part of Urban Bob Price, aesthetics of SH 114? (For example picking up Design Study maintenance assessment. In Steve Polasek the litter.) the interim will explore opportunities through a variety of means to include, but not limited to, KSB assistance and landscape contract. Has there been any thought to installing a According to the Southlake 2025 Bob Price round about at the White Chapel/Highland recommendations, the following was intersection? recommended: 1. Conduct a study for moving traffic efficiently and safely on White Chapel from F.M. 1709 to Dove with the ultimate decision on the roadway cross section depending upon the outcome of this study. No roundabout is recommended if the roadway is proposed to be widened. If widened, then the recommendation is to change the designation from a 5 -lane undivided facility to a 4 -lane divided facility from Dove Street to F.M. 1709 to eliminate the stacking of south- bound traffic on S.H. 114 during the PM peak on the Master Thoroughfare Plan and a corresponding CIP request. 2. Amended MTP based on results. 3. Submit CIP request. Why is the storm water utility not addressed in The Stormwater Utility will be presented to Bob Price the proposed budget? the City Council in a workshop on September 5, 2006. The Stormwater utility will be a separate enterprise fund and will stand on its own. As Council has not yet authorized the Stormwater Utility, nothing in the General Fund budget addresses it. Can we get more detail on the restrictions of Regarding the transportation components Greg Last the use of HOT funds? we have an opinion from our City Attorney and a verbal confirmation from the Attorney that runs the Texas Hotel and Lodging Association that those components are not authorized expenditures under the tax code. Please see appendix iii - section 351.101 "Use of Tax Revenue" of the Tax Code related to Local Hotel Occupancy Taxes. Can you provide us a list of uses other cities Please see appendix iv — HOT Funds Sharen are using HOT funds for? Survey Jackson Can you provide us with a programming plan Currently being developed in conjunction Steve Polasek or revenue estimates for the Nature Center? with Bob Jones Nature Center to include operating plan and revised Community Services Agreement. Can you find out what the impact of the school We are currently in communications with Steve Polasek district closing Durham Elementary next CISD Administrators and they have summer will have on community services indicated their intentions to work with the p rogramming? City to locate alternative facilities. Do we need to add funds to the Sister Cities Will continue to monitor based on input Steve Polasek Program based on any anticipated changes for from Sister Cities Board with ability to the upcoming year? request as mid -year adjustment if needed. Can we have more details on the funding Safety Town plans currently under Steve Polasek recommendations for safety town? development to include estimated costs for construction. This information will be included in the overall Bicentennial Park Schematic plans currently being developed. Safety programs will be conducted by the Southlake DPS Citizens Association. City would be responsible for general facility maintenance. Can you address the outdoor sound system for Will review in the upcoming fiscal year as it Steve Polasek special events? relates to hard wired microphones and improved sound quality. Can you give us some more detail on all the Uses & Applications Wade uses you anticipate for the special event • Special Events Goolsby, platform? • Specific crime trends (BMVs, Rick Smith Criminal Mischief, etc) • VIP/ Dignitary protection • Parking lot security • Crowd control • School events • Emergency operations • Outdoor events (Town Square, parks, etc ) Depending on the situation, the Observation Platform can either be manned with either police officers or volunteers, or unmanned. The mere presence can be a deterrent to crime while the manned operation provides coordination abilities, surveillance, and added police presence. Can you tell us if another code enforcement Analysis of current workload indicators and Robert Finn officer is warranted? Please provide workload statistical data reveals that an additional indicators for current code enforcement Code Enforcement Officer is not warranted officers? at this time. Currently the workload is around 83 cases per month and is handled by three Code Enforcement Officers. Please see appendix- memo Can we talk about ongoing funding issues of Will coordinate with Director Rick Smith Steve Polasek the SRO program at the next Joint Use and Chief Goolsby for placement on Committee meeting? upcoming JUC agenda. Can you let us know how you propose creating a legislative agenda for the city, and what that We will meet with each of the Council members to determine any specific issues Jim Blagg timeline is? that they are aware of in the upcoming legislative session; work with other cities to determine issues of mutual concern; and, work with the firm in Austin that we are likely to engage to assist us with legislative issues, assist with the final legislative agenda recommendations, assist with drafting any bills that we might want and help identify a sponsor. The legislative agenda will be ready for Council consideration at the 17 October Council Meeting. Pre - filing for the 80 Legislature begins 13 November 2006. It seems like the microphones in the Council The council indicated during the discussion Gary Gregg Chambers do not do a very good j ob. Do you that they did not want to wear lavaliere need to replace those? microphones directly attached to their person. We will address the audio levels and see if they can be improved on the tape. In the future as new projects are presented can Projected maintenance and operating costs Bob Price, you present the multi -year pro -forma for those included within CIP worksheets, as well as Steve Polasek, projects (i.e. revenue generation, annual general revenue estimation. Rick Smith maintenance and operating costs, etc. )? Appendix I - Tul novet° Rate.v FT FTEs (Full Time Equivalents) 2181 2341 2491 258 262 PT FTEs 151 151 171 23.3 22.5 Total FTEs 2331 2491 2661 281.3 284.5 FT Voluntary Turnover 33 42 25 30 27 PT Voluntary Turnover 12 9 11 9 5.5 FT Non - Voluntary Turnover 6 3 6 7 6 PT Non - Voluntary Turnover 0 0 0 0.5 0.5 Total Turnover 51 54 42 46.5 39 FT Voluntary Turnover Rate 15.14% 17.95% 10.04% 11.63% 10.31% PT Voluntary Turnover Rate 80.00% 60.00%1 64.71% 38.63% 24.44% Total Voluntary Turnover Rate 19.31% 20.48%113.53% 2.26% 13.86% 11.42% FT Non - Voluntary Turnover Rate 2.75% 1.28% 2.41% 2.71% 2.29% PT Non - Voluntary Turnover Rate 0.00% 0.00%1 0.00% 2.15% 2.22% Total Non - Voluntary Turnover Rate 2.58% 1.20%1 2.26% 2.67% 2.28% Total Turnover Rate: 121.89%121.69%1 15.79%1 16.53%1 13.71% *Assumed 15 part -time FTEs for FY 01 -02 & FY 02 -03. Voluntary Turnover Rate 25.00% 20.00% 15.00% N Y LL 10.00% 5.00% 0.00% FY 01 -02* FY 02 -03* FY 03 -04 FY 04 -05 FY 05 -06 YTD Fiscal Year FT Voluntary Turnover Rate Total Voluntary Turnover Rate FY05 -06 Reasons for Termination: Pay / Benefits 4 Better Career Opportunities 6 Move 5 Retire 2 Other / Unknown 10 Total volnntaix: 27 Appendix ii MEMORANDUM August 29, 2006 TO: Shana Yelverton, City Manager FROM: Robert Finn, Chief of Fire Service SUBJECT: Budget Work Session- Code Enforcement Officer Purpose: The Department of Public Safety was asked to review workload data and other indicators to determine if an additional Code Enforcement Officer was needed. The purpose of this memorandum is to present information and data related to the addition of one Code Enforcement Officer. Summary: Currently the Department of Public Safety has seven licensed Code Enforcement Officers. Three of the seven officers are full time Code Enforcement; one is the Landscape and Zoning inspector who helps enforce the sign and tree ordinances while two focus on all other code enforcement violations. Three building inspectors are also licensed code enforcement officers as is the Fire Inspector. At any given time the city has as many as seven code enforcement officers licensed and ready to perform code enforcement duties as needed. On average Code Enforcement handles 83 cases per month or about 4 cases per day. The workload is split between the two full time Code Enforcement Officers and the Landscape and Zoning Inspector. The City of Keller has two full time Code Enforcement Officers and one part time officer who is also the pool inspector. Currently Code Enforcement utilizes an after hours "Hot Line" to receive complaints and tips regarding violations. The Technical Services Department is setting up a full time "Hot Line" that citizens can utilize 24 hours a day, 7 days a week. To encourage citizen usage The "Hot Line" number will be advertised on the City's cable channel, Library plasma screens and the AM Radio. Recommendation: At this time the Department of Public Safety recommends that we continue with the current number of Code Enforcement Officers. The department will investigate the use of "Citizens on Patrol" to provide additional code enforcement support during busy times. RF /rk Appendix iv HOT Funds Survey ■ Arts promotion- $140,000 ■ Tourism- $488,000 City of Lewisville ' Hotel /Convention Center- $250,000 ■ Special Events- $165,000 ■ Summer/Fall Music- $29,000 ■ Chamber Administration- $11,000 City of Allen ' Allocated according to Section 351 of Tax Code ■ County- 28.57% City of Conroe ■ Arts Commission- 15% ■ Chamber C &VB- 56.43% ■ Historical Society- 50% City of Mansfield ' Chamber of Commerce- 35% ■ Main St. Theater- 15% ■ Kiwanis/Rota /Other- $6,000 City of Coppell ■ No hotels or motels City f Arlington y ' Convention & Event Services- 77.8% b Stadium Venue Tax- 22.2% ■ Tourism- 16.7% City of Frisco ■ Convention centers, art, historical restoration- 83.3% North Richland Hills ■ Economic Development- 100% City of Carrollton ' Allocated according to Section 351 of Tax Code City of Watauga ■ No tax collected City of Hurst ' Arts- 15% ■ Festivals, events, other- 85 % ■ Rate- 7% Town of Addison ■ Arts- 15% ■ Other- 85% Appendix iii TAX CODE - CHAPTER 351 SUBTITLED. LOCAL HOTEL OCCUPANCY TAXES CHAPTER 351. MUNICIPAL HOTEL OCCUPANCY TAXES SUBCHAPTER B. USE AND ALLOCATION OF REVENUE § 351.101. USE OF TAX REVENUE. (a) Revenue from the municipal hotel occupancy tax may be used only to promote tourism and the convention and hotel industry, and that use is limited to the following: (1) the acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of convention center facilities or visitor information centers, or both; (2) the furnishing of facilities, personnel, and materials for the registration of convention delegates or registrants; (3) advertising and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the municipality or its vicinity; (4) the encouragement, promotion, improvement, and application of the arts, including instrumental and vocal music, dance, drama, folk art, creative writing, architecture, design and allied fields, painting, sculpture, photography, graphic and craft arts, motion pictures, radio, television, tape and sound recording, and other arts related to the presentation, performance, execution, and exhibition of these major art forms; (5) historical restoration and preservation projects or activities or advertising and conducting solicitations and promotional programs to encourage tourists and convention delegates to visit preserved historic sites or museums: (A) at or in the immediate vicinity of convention center facilities or visitor information centers; or (B) located elsewhere in the municipality or its vicinity that would be frequented by tourists and convention delegates; and (6) for a municipality located in a county with a population of 290,000 or less, expenses, including promotion expenses, directly related to a sporting event in which the majority of participants are tourists who substantially increase economic activity at hotels and motels within the municipality or its vicinity. (b) Revenue derived from the tax authorized by this chapter shall be expended in a manner directly enhancing and promoting tourism and the convention and hotel industry as permitted by Subsection (a). That revenue may not be used for the general revenue purposes or general governmental operations of a municipality. (c) The governing body of a municipality by contract may delegate to a person, including another governmental entity or a private organization, the management or supervision of programs and activities funded with revenue from the tax authorized by this chapter. The governing body in writing shall approve in advance the annual budget of the person to which it delegates those functions and shall require the person to make periodic reports to the governing body at least quarterly listing the expenditures made by the person with revenue from the tax authorized by this chapter. The person must maintain revenue provided from the tax authorized by this chapter in a separate account established for that purpose and may not commingle that revenue with any other money. The municipality may not delegate to any person the management or supervision of its convention and visitors programs and activities funded with revenue from the tax authorized by this chapter other than by contract as provided by this subsection. The approval by the governing body of the municipality of the annual budget of the person to whom the governing body delegates those functions creates a fiduciary duty in the person with respect to the revenue provided by the tax authorized by this chapter. (d) A person with whom a municipality contracts under this section to conduct an activity authorized by this section shall maintain complete and accurate financial records of each expenditure of hotel occupancy tax revenue made by the person and, on request of the governing body of the municipality or other person, shall make the records available for inspection and review to the governing body or other person. (e) Hotel occupancy tax revenue spent for a purpose authorized by this section may be spent for day -to -day operations, supplies, salaries, office rental, travel expenses, and other administrative costs only if those administrative costs are incurred directly in the promotion and servicing expenditures authorized under Section 351.101(a). If a municipal or other public or private entity that conducts an activity authorized under this section conducts other activities that are not authorized under this section, the portion of the total administrative costs of the entity for which hotel occupancy tax revenue may be used may not exceed the portion of those administrative costs actually incurred in conducting the authorized activities. (f) Municipal hotel occupancy tax revenue may not be spent for travel for a person to attend an event or conduct an activity the primary purpose of which is not directly related to the promotion of tourism and the convention and hotel industry or the performance of the person's job in an efficient and professional manner. (g) Nothing in this section shall prohibit any private entity, person, or organization from making subgrants by contract to any other person, entity, or private organization for expenditures under Section 351.101(a)(4). A subgrantee shall: (1) at least annually make periodic reports to the governing body of its expenditures from the tax authorized by this chapter; and (2) make records of these expenditures available for review to the governing body or other person. Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71 st Leg., ch. 2, § 14.24(a), eff. Aug. 28, 1989; Acts 1989, 71 st Leg., ch. 1110, § 4, eff. Oct. 1, 1989; Acts 1993, 73rd Leg., ch. 680, § 3, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 1027, § 1, eff. Aug. 28, 1995; Acts 2001, 77th Leg., ch. 755, § 1, eff. June 13, 2001; Acts 2001, 77th Leg., ch. 1308, § 3, eff. June 16, 2001; Acts 2003, 78th Leg., ch. 209, § 90, eff. Oct. 1, 2003; Acts 2003, 78th Leg., ch. 303, § 1, eff. June 18, 2003.