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Home My WebLink AboutO-3248-9-14ORDINANCE NO. 3248-9-14 ' AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, APPROVING AND ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2014, AND ENDING SEPTEMBER 30, 2015; PROVIDING THAT EXPENDITURES FOR SAID FISCAL YEAR SHALL BE MADE IN ACCORDANCE WITH SAID BUDGET; APPROPRIATING AND SETTING ASIDE THE NECESSARY FUNDS OUT OF THE GENERAL AND OTHER REVENUES FOR SAID FISCAL YEAR FOR THE MAINTENANCE AND OPERATION OF THE VARIOUS DEPARTMENTS AND FOR VARIOUS ACTIVITIES AND IMPROVEMENTS OF THE CITY; APPROPRIATING THE VARIOUS AMOUNTS REQUIRED FOR SUCH BUDGET; PROVIDING FOR RECORDING OF THE ORDINANCE; PROVIDING FOR A REPEALING CLAUSE; PROVIDING FOR A SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Manager of the City of Allen, Collin County, Texas, has submitted to the City Council a proposed budget of the revenues and expenditures of conducting the affairs of the City and providing a complete financial plan for 2014-2015; and, WHEREAS, the City Council has received the City Manager's proposed budget and a copy of the proposed budget and all supporting schedules have been filed with the City Secretary of the City of Allen, Collin ' County, Texas; and, WHEREAS, the City Council has conducted the necessary public hearings as required by law. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, THAT: SECTION 1. The proposed budget of the revenue and expenditures necessary for conducting the affairs of the City of Allen, Collin County, Texas, said budget being in the amount of $183,996,928, providing a complete financial plan for the ensuing fiscal year beginning October 1, 2014, and ending September 30, 2015, as submitted to the City Council by the City Manager, be, and the same is hereby, in all things adopted and approved as the budget of the City of Allen, Collin County, Texas for the fiscal year beginning October 1, 2014, and ending September 30, 2015. SECTION 2. The sum of $183,996,928 is hereby appropriated for the payment of the expenditures established in the approved budget for the fiscal year beginning October 1, 2014, and ending September 30, 2015, a copy of which has been filed with the City Secretary, and is made a part hereof for all purposes. SECTION 3. The expenditures during the fiscal year beginning October 1, 2014, and ending September 30, 2015, shall be made in accordance with the budget approved by this ordinance unless otherwise authorized by a duly enacted ordinance of the City of Allen, Texas. SECTION 4. All budget amendments and transfers of appropriations budgeted from one account or activity ' to another within any individual activity for the fiscal year 2013-2014 are hereby ratified, and the budget Ordinance for fiscal year 2013-2014, heretofore enacted by the City Council, be and the same is hereby, amended to the extent of such transfers and amendments for all purposes. SECTION 5. Specific authority is given to the City Manager to make the following adjustments 1. Transfer of appropriations budgeted from one account classification to another account classification ' within the same department. 2. Transfer of appropriations from designated appropriation from one department or activity to another department or activity within the same fund. 3. Transfers from the General Fund and all other Funds of unexpended appropriations in the amount not to exceed $3,700,000 for the fiscal year 2013-2014 are hereby ratified. SECTION 6. The City Council hereby approves the Capital Improvement Program for 2015-2019, as a plan describing and scheduling capital improvement projects for the City of Allen, and authorizes the City Manager to use the funding sources reflected in the plan. SECTION 7. All notices and public hearings required by law have been duly completed. The City Secretary is directed to provide a certified copy of the budget to the County Clerk of Collin County for recording after final passage hereof. SECTION 8. Should any word, sentence, paragraph, subdivision, clause, phrase or section of this ordinance, be adjudged or held to be void or unconstitutional, the same shall not affect the validity of the remaining portions of said ordinance, as amended hereby, which shall remain in full force and effect. SECTION 9. All ordinances of the City of Allen, Collin County, Texas, in conflict with the provisions of this ordinance be, and the same are hereby, repealed; provided, however that all other provisions of said ordinances not in conflict with the provisions of this ordinance shall remain in full force and effect. SECTION 10. This Ordinance shall take effect immediately from and after its passage as the law and charter in ' such cases provide. DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLI N COUNTY, TEXAS, ON THIS THE 9"r DAY OF SEPTEMBER, 2014. APPROVED: Stephen Terrell, MAYOR APPROVE..JD.. AS TO FORM: ATTEST: � ('� 7, l�J�eriJ �,r �rEi'YIu."�V �r�c'�D�tS,�C`iCL� Peter G. Smith, CITY ATTORNEY Shelley B. , CITY SECRET RY I Ordinance No. 3248-9-14. Page 2 �'kflo 1� o -j Allen, Texas 7h; Piece: I I'law,i Artist: Brad Goldberg MI, ials: r' Limestone, Water, Concrete, Plantings, of// //� Loca i For more on Allen, Texas visit: cityofallen.org allentx.com vista Ilentexas.com "A is For Alle Gordon , uether Mate=aIs: a'F Native stonytainless Steel, Powdew-Coated Steel and Gass Exc i For more information on the City of Allen's public art projects visit: http://www.citvofallen.org/index.a spx?NID=1449 In accordance with the passage of S.B. No. 656, Local Government Code, Sec. 102.007, was amended to require that an adopted municipal budget must contain a cover page that includes the following information: "This budget will raise more revenue from property taxes than last year's budget by an amount of $2,653,325, which is a 5.73 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 $1,108,256". The members of the governing body voted on the budget as follows: FOR: Stephen Terrell, Mayor Gary L. Caplinger, Mayor Pro Tem, Place 5 Kurt Kizer, Place 1 Ross Obermeyer, Place 2 Joey Herald, Place 3 Robin L. Sedlacek, Place 4 Baine Brooks, Place 6 AGAINST: None PRESENT and not voting: None ABSENT: None Property Tax Rate Comparison Property Tax Rate: Effective Tax Rate: Effective Maintenance & Operations Tax Rate Rollback Tax Rate: Debt Rate: 2014-2015 $0.540000/100 $0.515184/100 $0.383205/100 $0.555500/100 $0.141639/100 2013-2014 $0.550000/100 $0.535587/100 $0.393015/100 $0.565335/100 $0.140879/100 Total debt obligation for City of Allen secured by property taxes: $99,775,000 CITY OF ALLEN, TEXAS PROPOSED ANNUAL BUDGET FISCAL YEAR 2014 - 2015 Presented to the City Council September 9, 2014 Councilmembers Mayor Mayor Pro Tem, Place No. 5 Councilmember, Place No. 1 Councilmember, Place No. 2 Councilmember, Place No. 3 Councilmember, Place No. 4 Councilmember, Place No. 6 Management Staff City Manager Chief Financial Officer Assistant Chief Financial Officer Budget Officer Stephen Terrell Gary L. Caplinger Kurt Kizer Ross Obermeyer Joey Herald Robin L. Sedlacek Baine Brooks Peter H. Vargas Kevin Hammeke Joanne Stoehr Chris Landrum C I T Y OF A L L E N Our 9dission To achieve excellence in managing development of the community and in providing city services so that conditions of living and public confidence are continually enhanced. Our Pledge to fulfill our mission in a way that: RESPECTS AND VALUES CITIZENS AND EMPLOYEES § NURTURES COMMUNITY INVOLVEMENT § DEMONSTRATES THE HIGHEST ETHICAL STANDARDS § IMPROVES EFFECTIVE COMMUNICATIONS § MODELS SAFETY § EXEMPLIFIES PROFESSIONALISM § PROMOTES TEAMWORK § DEMONSTRATES STEWARDSHIP § REWARDS MERITORIOUS PERFORMANCE § MAXIMIZES THE USE OF TECHNOLOGY § ENCOURAGES FLEXIBILITY, INNOVATION AND CREATIVITY § UTILIZES EFFECTIVE PLANNING § PROVIDES OPPORTUNITIES FOR PERSONAL AND PROFESSIONAL GROWTH FOR ALL PERSONNEL § AND ASSIGNS APPROPRIATE RESPONSIBILITY AND ACCOUNTABILITY. GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Allen Texas For the Fiscal Year Beginning October 1, 2013 Executive Director TABLE OF CONTENTS BUDGET OVERVIEW Letter from City Manager...............................................................................................1 EconomicOutlook.......................................................................................................10 FundStructure.............................................................................................................11 Budget Process — Basis, Process, and Amendments.................................................15 BudgetCalendar..........................................................................................................17 Budget Process — Strategic Plan and Capital Budget.................................................18 StrategicPlan..............................................................................................................19 Financial Policies and Practices..................................................................................27 RevenueSummary......................................................................................................32 CombinedBudget Summaries.................................................................................... 36 OrganizationalChart....................................................................................................41 StaffingSummary ........................................................................................................42 GENERALFUND OVERVIEW Revenue and Expenditure Summary........................................................................43 Revenue and Expenditures by Function Charts.........................................................45 Revenues...................................................................................................................46 TaxStructure.............................................................................................................. 48 BudgetAssumptions................................................................................................... 49 Expenditures by Function...........................................................................................50 Expenditures by Classification................................................................................... 51 GENERAL FUND DEPARTMENTS CityAdministration......................................................................................................53 CitySecretary .............................................................................................................57 Community Development...........................................................................................61 CommunityServices................................................................................................... 69 Engineering................................................................................................................ 81 Finance....................................................................................................................... 85 Fire............................................................................................................................. 89 Human Resources......................................................................................................93 Information Technology..............................................................................................97 InternalServices.......................................................................................................101 Library.......................................................................................................................105 MunicipalCourt.........................................................................................................111 Parks and Recreation...............................................................................................115 Police........................................................................................................................125 Public and Media Relations Office...........................................................................131 TABLE OF CONTENTS continued... DEBT SERVICE FUND Debt Policy and Fund Balance Summary .................................................................137 Debt Service Requirements....................................................................................138 TAX INCREMENT FINANCING FUND Revenue and Expenditure Summary.......................................................................143 Tax Increment Financing..........................................................................................145 WATER AND SEWER FUND Revenue and Expense Summary .............................................................................147 Revenue and Expenses by Function Charts............................................................148 RevenueDetail.........................................................................................................149 Expenses by Classification.......................................................................................150 Waterand Sewer.....................................................................................................151 UtilityCollections......................................................................................................156 OTHER FUNDS SolidWaste..............................................................................................................159 Drainage...................................................................................................................165 GolfCourse..............................................................................................................171 AssetForfeiture........................................................................................................177 HotelOccupancy Tax...............................................................................................181 GrantFund...............................................................................................................188 ReplacementFund...................................................................................................192 RiskManagement.....................................................................................................197 Economic Development Corporation........................................................................203 Community Development Corporation..................................................................... 209 CAPITAL PROJECTS LocatorMap..............................................................................................................215 Major Projects - Highlights....................................................................................... 216 Relationship between Operating and Capital Budgets ............................................218 Capital Projects Funding Summary..........................................................................220 Debt.......................................................................................................................... 223 Budget and Tax Ordinances.....................................................................................229 Debt Management and Fund Balance Reserve Policy ............................................ 234 Demographics..........................................................................................................243 Departmental Performance Measures..................................................................... 251 Glossary.................................................................................................................... 301 October 1, 2014 Mayor Stephen Terrell Members of the City Council City of Allen Allen, Texas Mayor Stephen Terrell and Members of the City Council: I am pleased to present the 2014-2015 City of Allen Annual Budget for Municipal Services. This budget represents the expected revenues and planned expenditures for the City's fiscal year from October 1, 2014, to September 30, 2015. It has been prepared in conformance with the requirements of Article IV of the City Charter, City financial policies, and State law. The public hearings on the proposed 2014-2015 budget and tax rate were held on August 12, 2014, and August 26, 2014. The budget and tax rate were adopted on September 9, 2014. The recommended budget for fiscal year 2015 reflects an effort to balance the expectations of citizens with available resources and allows for very modest growth. With this budget, staff recommended allocating resources according to the priorities of our citizens and City Council, while maintaining the conservative fiscal approach that has allowed Allen to attain and maintain its AAA bond rating. This budget maintains or enhances the programs and services identified by our citizens as priorities while providing for a decrease to the City's tax rate. One of the top priorities in this year's budget is an attempt to strategically address the structure of the Public Safety (Police and Fire) compensation plans for sworn positions. To begin, the comparative cities used to assess market competitiveness are being revised to better reflect Allen's competitors for quality employees. In addition, in recent years the City has been unable to fully fund the Public Safety compensation plans as originally envisioned due to budgetary constraints. In an effort to ensure the City of Allen remains competitive, this year's budget includes a change in Public Safety pay plan methodology. This new methodology incorporates a step plan based on merit for both Police and Fire. Employees in each rank will be eligible to move a single four percent (4%) step on an annual basis provided their performance warrants advancement. In addition, market data will be evaluated annually, with biannual adjustments made to the pay structure as needed to maintain competitiveness based on funding availability. The City of Allen continues to be a growing community and, as such, the budget requires modest growth that will allow City staff to continue providing the high quality City services that our citizens expect. The 2015 fiscal year total combined budget revenue plus beginning fund balance equals $254,550,992 and total budgetary expenditures are estimated at $183,996,928. Balancing the needs of the community with available financial resources presents an annual challenge in the development of the budget. The 2014-2015 budget reflects the efforts of the City Council and 305 CLr1"f'l.JRY PARKWAY - ALLEN, TEXAS 75013-8142 m 214.509.41011 WEB: wwwcityofallen.org - EMAIL: coat cityofallen.org; City staff to meet those needs while maintaining the conservative fiscal approach that has served our community well over the last several years. Strategic Planning On January 25, 2014, the City Council reaffirmed the eight goals that serve as the foundation of the City's Strategic Plan. The Strategic Plan is a working document that sets the community's highest priorities and provides guidance to City staff when making budgetary determinations. The strategic plan allows City staff to properly align the City's valuable resources with the community's priorities, a vital step in accomplishing the city's goals. The City's vision, as articulated by the goals developed within the Strategic Plan, is listed below. Goal 1 GoalsStrategic Enhance community livability and safety. Goal 2 Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen. Goal 3 Improve regional mobility through transportation initiatives. Goal 4 Signify, enhance and communicate Allen's identity to the region and the nation. Goal 5 Systematically invest in public infrastructure. Goal 6 Maintain operational excellence in city government services. Goal 7 Provide economic investment that increases employment opportunity, the tax base, and provides desired goods and services for residents and contributes to the community character and identity. Goal 8 Proactively work to protect, conserve and manage water resources. Property Values According to the Central Appraisal District, the preliminary total assessed property value for 2014-2015 equals $9.16 billion, which equates to an overall increase of approximately $789 million (9.43%) from the previous year. This represents the largest percentage increase in property value since fiscal year 2009. Assessed Property Valuation (in Billions) 9.16 R '47 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 City of Allen 2 FY2015 Budget Tax Rate The adopted budget reduces the city's tax rate at $0.540, and continues the City's commitment to providing high quality services. The City continues to prepare for its future obligations and adheres to the City's long-term financial plan. Of the total tax rate, $0.398361 is dedicated to operations and maintenance (O&M) in the General Fund, and $0.141639 is dedicated to general obligation debt service. The portion of the tax rate dedicated to debt service is 26.23%n of the overall tax rate. This rate is consistent with the City's current policy to maintain the debt service portion below 35%. History of Tax Rate 0.554 .._..---- .. w_....-... 0.553 ,.....__..w. .__ 0.552 .. 0.55 ....... ............ 0.54 ......... 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 Debt Service Rate W 0&M Rate tmn Total Tax Rate The average single-family home value is currently $255,121, an increase of $20,155, or 8.6% from the previous year. At the property tax rate of $0.540, the municipal tax paid on the average single family home will be $1,378. Debt Service A portion of the City's property tax rate is assigned to the debt service fund to pay for the General Obligation (G.O.) Bonds and Certificates of Obligation that have been issued for the acquisition of public land or construction of public infrastructure and facilities. In May 2014, the ratings on the City's General Obligation debt were reaffirmed at AAA by Standard and Poor's, and were reaffirmed at Aal by Moody's. At the beginning of fiscal year 2015, the total outstanding debt balance will be $99.775 million, and the debt service payments on this outstanding balance will be $13.09 million for the year. City of Allen 3 FY2015 Budget Value Tax rate PropertyHome $100,000 $0.54 $540 $255,121 (2014 avg.) $0.54 $1,378 $234,966 (2013 avg.) $0.55 $1,292 $225,256 (2012 avg.) $0.552 $1,243 $220,809 (2011 avg.) $0.553 $1,221 $218,575 (2010 avg.) $0.554 $1,211 Debt Service A portion of the City's property tax rate is assigned to the debt service fund to pay for the General Obligation (G.O.) Bonds and Certificates of Obligation that have been issued for the acquisition of public land or construction of public infrastructure and facilities. In May 2014, the ratings on the City's General Obligation debt were reaffirmed at AAA by Standard and Poor's, and were reaffirmed at Aal by Moody's. At the beginning of fiscal year 2015, the total outstanding debt balance will be $99.775 million, and the debt service payments on this outstanding balance will be $13.09 million for the year. City of Allen 3 FY2015 Budget Programs and StaffingLevels evels The City currently supports a staff of 754.56 full-time equivalent employees allocated among the operating departments. This budget recommends an increase of 18.87 full-time equivalent (FTE) positions setting the employment level for fiscal year 2015 at 773.43. This includes 16.77 FTE in the General Fund, 1.0 FTE in the Water and Sewer Fund and 1.1 FTE in the Golf Course Fund. The staffing level has been increased to address the goals established in the Strategic Plan and maintain the current levels of service. The graph below reflects the number of employees per thousand citizens for the past five years. Employees per Thousand Citizens 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 General Fund The General Fund accounts for all expenditures for traditional government services. This fund finances operations such as Public Safety, Library, Administration, Community Services, Parks and Recreation, Engineering, Municipal Court, and Community Development. General Fund revenue is generated from ad valorem property taxes, a one -cent portion of the sales tax, and a variety of fees for services. General Fund revenues and budget transfers total $85,007,053 for the fiscal year 2014-2015 budget, an increase of 4.7% from the amended 2013-2014 budget. The sales tax remains at the state maximum rate of 8.25% with 1% contributed to the City of Allen's General Fund. The sales tax is projected to generate revenue of approximately $17.7 million, a 1.9% increase from the amended 2013-2014 budget. This is a result of continued commercial retail development and population growth in Allen. General Fund operating expenditures and budget transfers total $85,075,387 reflecting a 6.9% increase from the amended 2013-2014 budget. The available ending fund balance for the General Fund, including a restricted balance of $907,934, is projected to be $18,066,827, leaving 76.7 days of operational expenditures in reserve, within the City policy of 60 to 90 days. In order to keep up with existing demands, in fiscal year 2015, the City will add several new General Fund positions, as follows: City of Allen 4 FY2015 Budget • One new Records Management Specialist will be added to assist with increasing workload in records retention and public information requests in the City Secretary's Office. • Community Services' Utility Billing division and Community Development's Permits division have been consolidated under one Manager as the City prepares for a more centralized customer service and cashiering function with the implementation of new administration software. While the budgets for these departments will remain separated between the General Fund and the Water and Sewer Fund, the changes have necessitated an additional 0.5 FTE funded from the General Fund. • One new Fleet Coordinator will be added in Community Services to assume responsibility for all facets of the City's fleet operation; including tracking and analysis of fuel use, maintenance, replacement of vehicles, auction of obsolete vehicles, etc. The City's fleet currently consists of nearly 300 vehicles in addition to numerous other pieces of heavy and light equipment which will fall under the influence of this new position. • One new Support Services Technician will be added to assist with the maintenance of fire facilities and equipment in the Fire Department. • One new IT Applications Specialist will be added to assist with implementation of the new City-wide Administration Software. • In Parks and Recreation, existing part-time position hours have been added to increase the Allen Community Ice Rink by 0.72 FTE to accommodate increasing demand, while adjustments to part-time and seasonal hours totaling 2.52 FTEs are necessary to conform to the Patient Protection and Affordable Care Act (PPACA). • The Police Department added three School Resource Officers to accommodate a request made by the school district, three new Police/Fire EMS Dispatchers to enhance staffing levels in the Communications/Dispatch unit, one new Animal Control Officer to enhance coverage in the Animal Control division and one new Family Violence Investigator that will be funded only if the relevant grant request is approved. • One new Marketing Specialist will be added to help support increasing workload and to allow for the managed growth of communication strategies including digital and internal communication efforts along with graphics, PSA production and expanded use of social media in the Public and Media Relations Office. The City of Allen utilizes a conservative strategy when projecting revenues and expenditures. Revenue and expenditure patterns are closely monitored so that adjustments to spending patterns can be implemented, as needed. The City considers many influences as presented throughout this document along with trend analysis to develop and manage the budget as the year progresses. City of Allen 5 FY2015 Budget Water and Sewer Fund The Water and Sewer Fund is expected to begin fiscal year 2015 with $11.1 million in working capital balance. The total fund revenues are expected to be approximately $32,719,402, allowing for budgeted expenses of $33,802,684. Expenses include a $220,000 transfer to capital projects for systematic water and sewer infrastructure replacement projects and future CIP funding. The budget anticipates a water and sewer rate increase in February 2015 in accordance with the latest water and sewer rate study, which was updated in fiscal year 2012. The $10.01 million in working capital ending balance results in 108.1 days of operating expenditures in reserve, which is within the city policy of 90 to 120 days. This healthy balance is necessary to fund future capital projects and ongoing maintenance planned to ensure that the water and sewer infrastructure will meet the needs of the city at build out. Due to careful implementation of the City's water and sewer rate plan, coupled with careful attention to cost containment, the City has been able to maintain water and sewer rates that are among the lowest in the region. One new Meter Services Technician will be added to respond to the growing number of water meters that must be read on a monthly basis throughout the city. A new Meter Services Technician has not been added to the budget since fiscal year 2009. Solid Waste Fund The Solid Waste Fund represents the financial activity related to solid waste collection and disposal, including recycling, composting services, and management of household hazardous waste. The anticipated revenues in fiscal year 2015 are $6,347,433 with budgeted expenses totaling $6,580,657. The total ending fund balance for the Solid Waste Fund is projected to be $2,772,728. Consistent with prior Council discussion, in fiscal year 2015 the Solid Waste Fund Balance will continue to absorb the North Texas Municipal Water District disposal cost increases, as opposed to passing these increases on to residents and businesses. As part of a negotiated extension to the City's contract with Community Waste Disposal (CWD) in 2013, CWD agreed to a suspension of any residential CPI increases through May 31, 2015; and a complete prohibition of CPI adjustments to commercial accounts through the duration of the contract. In addition, CWD agreed to adjust the Variable Fuel Adjustment Fee (VFAF) "start point" on commercial accounts to a point that eliminates any VFAF charges until diesel fuel costs reach $4.05 per gallon. This VFAF "start point" increases by $0.10 per year for the duration of the contract. As a result, expenditures to CWD are not anticipated to increase in fiscal year 2015. The Solid Waste Fund will continue its efforts in fiscal year 2015 to keep Allen beautiful through its solid waste, recycling, yard waste, and household hazardous waste programs, and by assisting the Keep Allen Beautiful (KAB) Board in the execution of key events including: Allen Recycles Day, Great American Cleanup, Arbor Day/Trees for Allen Program, Earthfest, conducting a zero -waste Allen USA event, and the annual AISD Educator's Expo. City of Allen 6 FY2015 Budget The Solid Waste Fund will also continue to partner with the Parks and Recreation Department by providing $275,000 towards city-wide litter pick up efforts. The Solid Waste Fund will also contribute funding in the amount of $400,000 in fiscal year 2015 for alley repairs. Drainage Fund The Drainage Fund is supported by drainage fees on utility bills and development inspection fees. The Fund performs drainage system maintenance, funds the City's contracts for street sweeping and greenbelt mowing along drainage ways, and mosquito abatement activities. The Fund also supports the City's Texas Pollution Discharge Elimination System (TPDES) permit activities, and provides funds to accomplish drainage system related capital improvements. The anticipated revenues in fiscal year 2015 are $1,400,800 with budgeted expenses totaling $1,659,557. The total ending fund balance for the Drainage Fund is projected to be $455,468. The Drainage Fund will contribute $ 100,000 for fiscal year 2015 for drainage projects related to street and alley repairs. Golf Course Fund The Courses at Watters Creek was fully operational for the entirety of fiscal year 2014 and the fund anticipates revenues and expenditures will end the year close to even. Golf course operational expenses in fiscal year 2015 are anticipated to be $3,368,626, which will be covered by operational revenues estimated at $3,010,600, and transfers in from the General Fund of $326,578. However, this General Fund support may decrease dependent upon actual revenues from green fees and food & beverage exceeding the conservative budget expectations. One new Irrigation Technician will be added to assist in managing the complex irrigation system at The Courses at Watters Creek and an adjustment of 0.10 FTE is necessary to conform to PPACA. Hotel Occupancy Tax Fund The Hotel Occupancy Tax Fund collects funds from a 7% tax on hotel rooms rented in the city of Allen. These funds are used to support various projects that enhance and promote tourism, the arts and the convention/hotel industry in the city of Allen. Fund revenues for fiscal year 2015 are expected to total $1,563,929 with budgeted expenses of $1,252,140. Since the Hotel Occupancy Tax Fund directly benefits from the recruitment of events and programs held at Allen Event Center, there will be a $235,000 contribution to the Event Center's operating budget. This will offset marketing and advertising expenses for the sporting events and art performances held at Allen Event Center that increase tourism and economic activity at local hotels. The Fund budget also includes the costs of operating the City's Convention and Visitors Bureau (CVB). CVB operational and personnel costs are budgeted to be $836,570. This includes funding for the continuation of the CVB brand rollout, as well as amounts allocated City of Allen 7 FY2015 Budget for the Lone Star Conference basketball tournament, the NCAA Collegiate Wrestling Tournament, and others as they arise. Risk Management Fund The Risk Management Fund is the combination of all risk and liability obligations the City incurs. Included in the fund are health and dental costs, for which the City is self-insured. The fund also includes premiums for workers' compensation as well as property and liability insurance expenses. The City currently maintains a prudent fund balance. Health care premium costs are continuing to rise due largely to the combination of new federally mandated health care requirements, a maturing workforce, and inflationary pressures related to health care costs. Due to the increasing costs of health care, for fiscal year 2015 employees choosing Plan A (the plan with the highest level of benefits) will be required to contribute an additional 7.5% towards their health insurance premiums. Plan B participants (the plan with the highest level of employee participation) will have no premium increase, but the deductible will increase from $500 to $1,000 for an individual and from $1,000 to $2,000 for a family. Plan C will remain unchanged in an effort to attract more employees to this lower cost option. With these employee premium increases and implementation of a modest plan change, the City's portion of premium costs will increase 4.5% over fiscal year 2014. The City will continue to maintain a fiscally sound fund while looking for ways to lower healthcare costs. Workers' compensation insurance claims and premiums will remain relatively flat compared to the prior year. The budgeted amount for this coverage is $402,234. Property and liability insurance rates increased slightly compared to fiscal year 2014, and the total anticipated amount budgeted is $611,853. The Risk Management Fund continues to be in good financial condition. The fund balance continues to provide the financial security needed in the event that catastrophic claims should occur. Capital Improvement Program (CIP) In May 2007, Allen citizens authorized the issuance of $77.895 million in General Obligation Bonds to fund capital improvement projects over several years. These projects represent a significant investment in the City's infrastructure, public facilities and recreational assets. The approved Capital Improvement Program (CIP) includes projects that address a wide range of capital needs ultimately funded from several sources. Fiscal year 2015, the ninth year of the program, totals $5.065 million and includes: upgrading existing facilities, repairs to streets and alleys, continuation of the Ridgeview Drive extension, park land acquisition, neighborhood park development and implementation of the Public Art Master Plan. The Plan recognizes the benefits such projects will bring to the city, as well as the fiscal requirements and obligations each of these projects will entail. Total estimated CIP expenditures for fiscal year 2015 are $31.1 million, which includes projects funded by all other sources. City of Allen 8 FY2015 Budget Conclusion This completes the highlights of the 2015 fiscal year budget. It is appropriate to once again thank the department directors who have put much time and expertise into the development of the budget. The development of this budget would not have been possible without the hard work of our Finance Department, in particular, Kevin Harnmeke, Joanne Stoehr, and Chris Landrum. In addition, I would like to give a special thanks to all City employees who continue to work so hard to provide quality services to our citizens and who are committed to the success of the City of Allen. Respectfully Peter H. City Ma City of Allen 9 FY2015 Budget CITY OF ALLEN ECONOMIC OUTLOOK The City of Allen has experienced moderate growth in recent years as the economy continues to recover. Pent up demand in housing has resulted in an increase in recent housing prices. Housing costs are expected to return to a more normal rate of increase in the foreseeable future. Below is a discussion of influencing factors and the impact of economic trends on the current budget, and other issues that could affect future budgets. Property and Sales Tax The rate of growth in property and sales taxes has increased over the last several years. The current year's increase of 9.43% in property tax valuation is primarily due to real property reappraisals and new property additions. Assessed valuation increases going forward are expected to be in a range of 5% to 5.5%. Projected sales tax revenue increases include data center technology purchases and in-line retail finish outs, as the city's sizable retail developments continue to expand towards full occupancy. The overall increase in sales tax revenues for FY2015 is estimated at 1.8% over FY2014 revised revenues. There were some one-time sales tax receipts reflected in FY2014 that we do not expect to continue into FY2015. As a result of this, the sales tax rate of increase is lower than in past years. Capital Projects and Debt The issue facing the City of Allen in current and future budgets is that, while revenue growth is moderate, capital projects will be completed which will increase the funding needs for debt payments and for operating costs. A bond issuance of $10.595 million took place in May of 2014 that will impact the debt payments in FY2015 by approximately $770,000 per year. The capital projects funded by the debt issuance also increase the FY2015 budget with associated operations and maintenance costs. The city uses deferment as a management tool to control the increase in debt and operating costs. Additionally, when prudent, the city refinances previously issued debt in order to take advantage of lower interest rates. Other Operating Needs The city's compensation plan structure was analyzed and emphasis was placed upon Public Safety compensation for sworn positions. Employees in each rank will be eligible to move a single four percent (4%) step on an annual basis provided their performance warrants advancement. Additionally, other City staff will be eligible for a four percent (4%) increase if their performance exceeds expectation or is rated superior. Employees who meet expectation will receive a two percent (2%) increase. FY2015 includes funds dedicated to strategically implement the compensation plan mentioned above. Legislative Issues In recent years, bills have been presented in the State Legislature that would limit the property tax revenues taxing entities can collect. We anticipate that this trend will continue in the 2015 legislative session. Some of these bills could have a devastating impact on cities' revenues. The city monitors these bills and their progress through each bi-annual legislative session, and responds by working with other local governments to provide supporting data for testimony, or by participating in opportunities to talk directly with legislators. The city also stays updated on legislation at the Federal level, such as that which relates to health care reform, and has taken the necessary budgetary and personnel steps required as a result of the Patient Protection and Affordable Care Act (PPACA). Balanced Budget In response to the challenges mentioned above, the city continues to make adjustments in order to balance the budget while still providing exceptional service. In FY2015, the city continues to restore some of the operational and professional service accounts that were reduced in prior years. Additional staffing in various areas has been authorized to enable the City to continue providing a high level of service to its citizens. By using conservative budget management strategies, the City of Allen has been able to navigate challenging economic times with minimal impact to staff, programs, and service levels. As the economy has improved, the additional resources have been dedicated to improving service levels and moving forward with debt and cash financed projects. The city continually monitors economic conditions, and is prepared to make additional adjustments as circumstances change. City of Allen 10 FY2015 Budget CITY OF ALLEN FUND STRUCTURE 2014-2015 FISCAL YEAR The funds that make up the operating budget are divided into three categories: Governmental Funds, Proprietary Funds, and Component Units. Governmental Fund Types Governmental funds are those generally used to account for tax -supported governmental activities. The city accounts and budgets for Governmental Funds using the modified accrual basis of accounting. This means that revenue is recognized in the accounting period in which it becomes available and measurable, while expenditures are recognized in the accounting period in which they are incurred. General Fund The General Fund accounts for all financial resources except those required to be accounted for in other funds, and include basic governmental services such as Police, Fire and Parks functions, among others. All general tax revenues and other receipts not allocated to other funds by law or contractual agreement are accounted for in this fund. Debt Service Fund The Debt Service Fund accounts for the accumulation of resources for, and the payment of, general long-term debt principal, interest and related costs. Tax Increment Financing Fund The Tax Increment Financing Fund accounts for property tax and sales tax revenues and eligible infrastructure expenditures associated with the city's Tax Increment Financing (TIF) zones and related TIF agreements. Special Revenue Funds The Special Revenue Funds account for the proceeds of certain revenue sources, the expenditure of which are legally restricted for specified purposes. Asset Forfeiture Fund The Asset Forfeiture Fund is used to account for seized funds or property awarded to the city by court order and expended solely for law enforcement purposes. Hotel Occupancy Tax Fund The Hotel Occupancy Tax Fund is used to account for funds received from hotel occupancy tax and expended as allowed by state law. Grant Fund The Grant Fund is used to account for monies received from other governmental agencies that have restricted legal requirements and multi-year budgets. The city's matching portion is transferred in from the applicable operating fund. City of Allen 11 FY2015 Budget CITY OF ALLEN FUND STRUCTURE 2014-2015 FISCAL YEAR Proprietary Fund Types Proprietary funds use the flow of economic resources measurement focus and the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded at the time the liability is incurred. There are two types of proprietary funds included in the budget: Enterprise Funds and Internal Service Funds. Enterprise Funds The Enterprise Funds are used to account for operations that are financed and operated in a manner similar to a private business enterprise. The intent of the governing body is that the cost (expenses, including depreciation) of providing goods or services to the general public be financed or recovered primarily through user charges. Water and Sewer Fund The Water and Sewer Fund is used to account for the provision of water and sewer services to the residents of the city. Activities include administration, operation and maintenance of the water and sewer system and billing and collection activities. Acquisition and construction of major water and sewer capital facilities and repayment of indebtedness from related bond issues and lease purchases are also accounted for in this proprietary fund. All costs are financed through charges made to utility customers. Rates are reviewed and adjusted when necessary to ensure the solvency of the fund. Solid Waste Fund The Solid Waste Fund is used to account for revenues and expenses associated with the privately contracted trash collection service and the solid waste disposal contract with the North Texas Municipal Water District. Drainage Fund The Drainage Fund is used to account for the provision of developing and maintaining proper drainage services to the residents of the city. Golf Course Fund The Golf Course Fund was established to support the daily operations of The Courses at Watters Creek. Purchased in October 2004, the golf course provides additional recreational opportunities for the citizens of Allen and the surrounding region. Internal Service Funds The Internal Service Funds are used to account for financing of goods or services provided by one department or agency to other departments or agencies of the city, or to other governmental units, on a cost -reimbursement basis. City of Allen 12 FY2015 Budget CITY OF ALLEN FUND STRUCTURE 2014-2015 FISCAL YEAR Replacement Fund The Replacement Fund accounts for the cost associated with the acquisition of capital assets such as vehicles and machinery and equipment through the rental of such items to other departments. Risk Management Fund The Risk Management fund accounts for the health insurance portion of employee and retiree benefits, for which the city is self-insured. The fund also includes property and liability insurance and worker's compensation insurance, as well as the administrative costs of operating the fund. The total costs of this fund are charged proportionally to each of the other operating funds. Component Units Component units are legally separate entities for which the city is financially accountable. The city is considered financially accountable for its component units because the City Council appoints the board members, approves the budgets, authorizes debt issuances, and has access to the organizations' resources. Allen Economic Development Corporation (AFDC) The AEDC is responsible for aiding, promoting and furthering economic development within the city. Community Development Corporation (CDC) The CDC is responsible for supporting improvements in community parks and recreation, streets and sidewalks, public safety and the community library. The chart below shows the relationship among the various funds and their primary revenue sources. Revenue Sources Property Sales & Use User Tax Tax Fees Special Revenue Internal Services General Fund x x Debt Service Fund x Tax Increment Fin. Fund x x Hotel Tax x Community Dev Corp x Economic Dev Corpx Water & Sewer x Solid Waste x Drainage x Golf Course x Asset Forfeiture x Grant Fund x Replacement Fund x Risk Management x City of Allen 13 FY2015 Budget CITY OF ALLEN FUND STRUCTURE 2014-2015 FISCAL YEAR Other Funds In addition to the funds presented in this document, the following funds, although not part of the annual operating budget, are audited each year and are included in the city's Comprehensive Annual Financial Report (CAFR). All are classified as Governmental fund types. Capital Projects Funds The Capital Projects Funds account for all resources used for the acquisition and/or construction of major capital facilities by the city, except those financed by proprietary funds and trust funds. The budget for these funds is presented by project type as a five-year plan in the city's Capital Improvement Program document. This document is approved, and the updated plan is adopted, each year at the same time the annual operating budget is adopted. These funds include: General Capital Projects, General Obligation Bond fund, and Drainage Improvements. More detailed explanations of the purpose of each fund may be found in the Comprehensive Annual Financial Report. Other Special Revenue Funds Although this fund is not included in the annual adopted operating budget, the proceeds from this revenue source are legally restricted to expenditures for specific purposes. The purpose of this fund is as follows: Park Dedication Fund — to account for funds received and expended for the acquisition of additional park land and for the development of neighborhood parks. City of Allen 14 FY2015 Budget CITY OF ALLEN BUDGET PROCESS 2013-2014 FISCAL YEAR Budget Process The budget process is a yearly activity as set forth in the City Charter, Article IV, Section 4.01 to 4.10. The City Council adopts an annual budget prepared by City Management. It is part of the strategic planning process the City of Allen uses to proactively forecast programs needed in a growing community. The budget process starts each year in December with the city staff analyzing new projects and goals that the City Council has identified as areas of interest and would like to see developed into the strategic plan. The Finance department updates projections of major revenue sources to determine whether total expenditures will need to be adjusted accordingly at midyear. Starting in January, departments begin preparing their personnel requests for the coming year; these are due to Human Resources in March, to allow time for evaluation and pricing prior to budget input. In late February, a team made up of representatives from Planning, Engineering, Community Services, Building and Code, and Finance meets to develop the basic assumptions that will be used during the budget process. Starting in January and continuing through March departments prepare their requests for items to be replaced from the Replacement fund. Starting in late March and continuing into early April, a team of representatives from Finance and the departments that have fleet operations evaluates these requests and prepares a recommendation for the City Manager. At the budget kick-off meeting in March, the City Manager gives departments the guidelines to be used in preparing budget requests. The budget is broken down into three parts: a year-end estimate, a base budget for the upcoming year and new programs for the new fiscal year. The year-end estimate is a projection of revenues and expenditures for the remainder of the current fiscal year. All accounts are evaluated to determine whether they need to be adjusted from current budgets. Accounts that are under or over budget are revised to meet year-end needs. New projects are not added to the year-end estimate. Only the cost for maintaining the current base operation is revised as needed. The base budget estimate for the upcoming fiscal year is the proposed cost for maintaining the current base operation, and assumes no additions of personnel or equipment. Activities that require additional resources to maintain the current service level, due to factors such as growth or new facilities, are considered additions to the base budget, and are included in the new programs part of the budget. Increases to the operating portion of the base estimate are limited by a set percentage that is tied to an economic indicator to reflect inflation. All capital and one time purchases from the previous fiscal year are not included in the base budget. The third part of the budget is new programs. This is defined as any change in program emphasis, expenditure of funds, or allocation of personnel or equipment that will result in a change in the level of service currently being delivered. All requests for new personnel, fleet, or equipment that represent a net addition to the operation are included in new costs. For each new program, the department provides a description, itemization, and justification for all costs included in the new program. These are submitted by the departments in a list prioritized according to need. When all three parts of the budget have been prepared by the departments, Finance reviews them to ensure they are within the budget guidelines. Once all departmental budgets are City of Allen 15 FY2015 Budget CITY OF ALLEN BUDGET PROCESS 2013-2014 FISCAL YEAR completed, each Director meets with the City Manager to discuss their requests for the upcoming year, as well as any adjustments needed in the current year. The City Manager makes any necessary changes, and submits the proposed budget to Council at the second Council meeting in July. At the budget workshop meeting in August, Council has the opportunity to review the budget with the City Manager and Directors, and discuss their opinions and any concerns. After the Council budget workshop there is a public hearing on the budget and a public hearing on the tax rate. Although public hearings on the tax rate are only required by law if certain criteria are met, the city conducts at least one public hearing each year whether required or not. This gives Citizens a chance to voice their opinions. In the FY2015 budget process, two public hearings were required on the tax rate. To be consistent, the city chose to hold two public hearings on the budget as well. The City Council adopts the final budget at the first regular Council meeting in September. Budget Adjustments/Amendments Budget changes that do not affect the "bottom line" total for a department, but transfer dollars from one line item to another within a department's operating budget, or changes between divisions within a department, are allowed at each Director's discretion. Any budget adjustment that brings about a change in the total appropriation for a department may be allowed by the City Manager at the written request of the department, based on the city's ability to fund the request. Any budget adjustment that brings about a change in total appropriations requires Council's approval in the form of an ordinance. City of Allen 16 FY2015 Budget CITY OF ALLEN BUDGET CALENDAR FISCAL YEAR 2014-2015 December 20, 2013 Strategic Planning meeting - Executive Team January 17, 2014 Vehicle replacement lists, forms, and instructions sent to departments January 25 Strategic Planning with Council February 28 Personnel requests due to Human Resources March 6 Vehicle/equipment replacement requests due to Finance (inspections week of 3/17) March 13 Technology requests due to I.T. March 13 & 18 H T E budget data entry training (March 13th at 10am and 2pm; March 18th at 10am and 2pm) March 14 Preliminary meeting - Risk fund (Finance & HR) Week of March 17 Risk fund meeting with City Manager (Finance & HR) March 25 Budget kickoff meeting (10am, Council chambers), Strategic Plan Distributed March 31 Vehicle Replacement Committee meets April 7 Vehicle Replacement and I.T. recommendations to City Manager April 15 Capital Projects (CIP) information due to Engineering department April 16 Budget input deadline and Ranking Sheets due for: Public and Media Relations CVB CD - Planning City Secretary and Council Community Svcs. (GF & Drainage) CD - Building and Code Finance Library April 23 Budget input deadline and Ranking Sheets due for: Police, Fire, & Asset Forfeiture Parks and Recreation Engineering Community Services (WS, UB, SW) City Administration Risk Management IT Human Resources EDC and CDC April 17 - May 9 Finance reviews departmental submittals; meets with departments as needed Week of May 5 Personnel recommendations to City Manager (Finance & HR) May 5 - 9 Staff review of Hotel Tax Grant applications May 9 Preliminary meeting - Allen Event Center Week of May 12 Hotel Tax Committee makes recommendations to City Manager May 19 - May 30 City Manager/department head budget review (Memorial Day holiday is Monday, May 26th) June 5 Department summary pages due to Finance; Org charts to Finance from Human Resources June 6 - 20 Final budget preparations June 27 Preliminary budget information to Council July 8 Departmental performance measures due to Finance July 9 Briefing to department heads on proposed budget July 22 Deliver Proposed Budget to City Council; Council takes record vote to place on the agenda of a future meeting a proposal to adopt the tax rate; Council sets public hearing dates for budget & tax rate July 25 Deadline for chief appraiser to certify rolls to taxing units July 28 Calculation of effective and rollback tax rates (County publishes in 7/31 paper) July 31 (Thurs) County publishes first notice of public hearing on tax rate (at least 7 days before public hearing); September 9 Adopt budget at regular council meeting; adopt tax rate at regular Council meeting September 10 Post supplemental notice on website and cable channel if required (post until 9/30) October 24 Final document published (to CM office for 10/28 Council meeting) City of Allen 17 FY2015 Budget post on City website and cable channel until 8/27 (or day after last public hearing) July 31 (Thurs) City publishes first notice of public hearing on budget (5 to 15 days before public hearing) August 5 CIP document to Planning & Zoning Commission August 12 First public hearings for budget and tax rate; announce date, time, and place of vote on tax rate August 14 (Thurs) County publishes second notice of public hearing on tax rate (at least 7 days before public hearing) August 14 (Thurs) City publishes second notice of public hearing on budget (5 to 15 days before public hearing) August 14 (Thurs) County publishes first Notice of Vote on Tax Rate August 22 - 24 Council budget workshop August 26 Second public hearings for budget and tax rate; announce date, time, and place of vote on tax rate August 27 Remove notice of public hearing from website and TV; post Notice of Vote on Tax rate until 9/10 August 28 (Thurs) County publishes second Notice of Vote on Tax Rate September 9 Adopt budget at regular council meeting; adopt tax rate at regular Council meeting September 10 Post supplemental notice on website and cable channel if required (post until 9/30) October 24 Final document published (to CM office for 10/28 Council meeting) City of Allen 17 FY2015 Budget CITY OF ALLEN BUDGET PROCESS 2014-2015 FISCAL YEAR Strategic Plan The City of Allen takes the "team approach" to strategic planning. All departments participate in the development of the city's Strategic Plan, which is a detailed expansion of the eight goal statements developed by the City Council. The City Council, along with the City Manager and Directors, has identified one or more strategies related to each goal. Each of those strategies has one or more objectives which are incorporated into the budget as resources are needed to achieve them. Department summaries found throughout this document identify tasks related to attaining these objectives, in addition to normal "daily" operations. Each year, beginning in October, departments provide the City Manager's office with an updated status for each objective, as well as any suggestions for additional objectives which will help achieve the city's overall goals. These are compiled into the updated Strategic Plan document, which is presented to Council at the January strategic planning session. This session is attended by the Council, the City Manager, Assistant City Manager, and Department Directors. At this meeting, Council reviews the status of existing goals, and identifies additional goals. Based on this input, any newly identified goals and objectives are then incorporated into the revised, updated document. On the following pages the Strategic Plan Summary is presented, followed by a list of the objectives for each goal strategy. A complete list of tasks related to each objective may be found in the complete Strategic Plan document, published by the City Manager's office. The information presented here is from the 2014 Strategic Plan document, which was the basis and justification for budget items requested for FY2015. Capital Budget The capital planning and budgeting process is a major, ongoing part of the strategic planning process. Each year, the Engineering, Finance, and Planning departments, working with other departments, reevaluate project priorities, review funding sources, and identify new projects as needed. This information is incorporated into the five-year CIP document. The updated document is given to the City Council in late July, at the same time the proposed budget is presented. Approved by Council at the same time the annual operating budget is adopted, this document is used as a guide for project, debt, and other related budget planning. As such, future years are subject to change. In addition, debt issuance for future projects may be subject to voter approval. Throughout the year projects are monitored and reprioritized as necessary. The city utilizes the project accounting and budgeting components of the financial software to assist with the monitoring aspect of the process. Monthly reports are provided to Council to keep them informed of the status of projects. Information from the CIP document, along with further discussion of capital projects, may be found in the "Capital Projects" section of this book. City of Allen 18 FY2015 Budget City of Allen 2014 Strategic Plan Implementation Plan Ongoing Strategies: Ongoing Objectives: Objective 1. Improve & enhance communications center Police/Fire 2002 Oct -14 Objective 2. Effectively use technology to enhance public safety services Police/Fire 2002 Oct -14 Ongoing Objectives: Objective 1. Create and/or expand amenities and programming for active seniors P&R 2010 Sep -15 Objective 2. Recruit the medical/health resources needed to support a diverse population demographic AEDC/P&R 2010 Oct -14 Ongoing Objectives: Objective 1. Continue implementation of the neighborhood integrity activities Plan 2006 Dec -14 Objective 2. Develop a comprehensive, long-term approach to maintain vitality for older neighborhoods and commercial Plan 2013 Nov -14 developments Objective 3. Develop a program, as part of the Neighborhood Integrity Plan, to match community partners/volunteers with Plan 2013 Nov -14 residents/neighborhoods in need of assistance Ongoing Objectives: Objective 1. Identify the Collin County Services available to Allen residents and encourage the County to have a higher profile in Allen. Admin/Plan 2014 Jan -15 Ongoing Objectives: Objective 11. Update Allen's Comprehensive Plan Plan 20/0/99 Mar -14 Ongoing Objectives: Objective 1. Construct Windridge Neighborhood Park P&R 2007 Sep -16 Ongoing Objectives: Objective 11. Design a neighborhood park associated with the Blue Sky development P&R 20007 Sep -16 Ongoing Objectives: Objective 1. Hold a table -top exercise for staff to cunduct training on a local emergency preparedness exercise Fire 2014 Dec -14 City of Allen 19 FY2015 Budget City of Allen 2014 Strategic Plan Implementation Plan Ongoing Strategies Ongoing Objectives: Objective 1. Work with the Arts Center of North Texas (ACNT) and owner cities in the dissolution of the organization Ongoing Objectives: Objective 1. Develop partnership with ASA for future athletic facilities and recreational opportunities Ongoing Objectives: Objective 1. Continue to enhance existing partnerships with FEMA and Homeland Security Ongoing Objectives: Admin 2013 Jun -14 P&R 2005 Dec -19 Police/Fire 2007 Dec -14 Objective 1. Admin Strengthen and Establish relationships with existing and new members of County Commissioners Court Objective 2. Continue to pursue opportunities with the Allen Independent School District (AISD) forjoint City-AISD P&R facilities Objective 3. Obtain grants for open space P&R Objective 4. P&R Continue collaboration with neighboring communities, County and NCTCOG to ensure regional connectivity Objective 5. Work with NCTCOG on the Regional 9-1-1 initiative Fire/Police Ongoing Objectives: Objective 1. Legislative advocacy through creation and promotion of a City platform/agenda Ongoing Objectives: Objective 1. Work with NCTCOG to protect and improve air quality Objective 2. Work with partners to conserve electricity Ongoing Objectives: Objective 1. Implement plan to complete construction of the Heritage Village 2011 Mar -14 2011 Dec -14 2005 May -15 2009 May -15 2014 Apr -15 Admin/Fire 2006 Jun -15 Eng 2007 Dec -14 CS 2007 Dec -14 P&R/Admin 2013 Jun -15 City of Allen 20 FY2015 Budget City of Allen 2014 Strategic Plan Implementation Plan Ongoing Strategies: Ongoing Objectives: Objective 1. Research need/feasibility of local transportation system through participation in NCTCOG Regional Study Plan/Eng 2006 Jun -15 Objective 2. Monitor state legislation regarding public transportation funding Eng 2003 Jun -14 Objective 3. Utilize the Job Access/Reverse Commute (JARC) grant as a pilot project for assessing transit demands and Admin/Plan 2010 Nov -14 related services in Allen. Objective 4. Educate citizens regarding the City's transportation needs PAMRO 2003 Dec -14 Objective 5. Hold election regarding mass transit City Sec 2003 Nov -17 Objective 6. Begin implementing mass transit plan Admin/Plan 2003 Jan -23 Objective 7. Need funding & legislative support to pursue mass transitAighhtt rail Plan/Eng 2008 Nov --16 Ongoing Objectives: Objective 1. Work with TxDOT on US 75 Eng 2004 Mar -14 Objective 2. Pursue SH121 Regional Toll Revenue for Allen road projects Eng 2007 Dec -14 Objective 3. Continue partnerships with County for new roadway projects Eng 2005 Jan --16 / Ongoing Objectives: Objective 1. Form a Collin County Partnership with neighboring cities to actively pursue legislative solutions to Plan/Eng 2008 Dec -14 transportation Objective 2. Continue active membership in Dallas Regional Mobility Coalition, NCTCOG's Regional Transportation Eng 2004 Dec -14 Council and other organizations Ongoing Objectives: Objective 1. Evaluate TAPS ridership numbers regarding Paratransit services in Allen Admin/Plan 2014 Aug -14 City of Allen 21 FY2015 Budget City of Allen 2014 Strategic Plan Implementation Plan Ongoing Strategies: Ongoing Objectives: Objective 1. Create a branding campaign to clearly communicate the CVB's purpose and value as a resource to attract Admin/P&R groups and events to the City of Allen Ongoing Objectives: Objective 1. Continue construction of trail improvements to implement the regional, six cities trail system P&R Objective 2. Communicate existing trails and priority trail linkages to public P&R Objective 3. Construct the 7 -mile Trail Loop P&R Objective 4. Construct the 6 -mile Trail Loop P&R Ongoing Objectives: Objective 1. Molsen Farm Project P&R Ongoing Objectives: Objective 1. Establish new recreation facility and adjoining community park west of US 75 P&R Objective 2. Renovate the existing Joe Farmer Recreation Center P&R �Objective 33. �Redevelop Ford Pool P&R�� Ongoing Objectives: Objective 1. Construct City Entrance Monument P&R Objective 2. Implement the Public Art Master Plan P&R 2010 Dec -14 2002 Dec -15 2013 Dec -14 2010 Sep -21 2010 Sep -21 2008 Sep -20 2003 May -16 2008 Sep -16 2009 Sep -16 2004 Dec -14 2007 May -15 Ongoing Objectives: Objective 1. Provide popular recreational and informational materials in print, audiovisual, and electronic formats. Library 2009 Sep -17 Objective 2. Conduct programs to promote literacy, encourage lifelong learning, stimulate creativity, and provide a Library 2005 Sep -16 community gathering place. Objective 3. Provide access to online information resources. Library 2008 Sep -14 Ongoing Objectives: Objective 1. Develop and provide Library outreach opportunities for the community. Library 2011 May -15 Objective 2. Increase Library use through marketing and merchandising. Library 2011 Sep -14 Objective 3. Provide a positive experience and welcoming environment for Library patrons. Library 2011 Dec -17 Ongoing Objectives: Objective 1. Develop and host engaging and informative exhibits for the gallery space. Library 2006 Dec -15 Objective 2. Celebrate a broad range of creative expression, human knowledge, and cultural diversity. Library 2006 Dec -15 Ongoing Objectives: Objective 1. Implement the Alliance for a Healthier Allen program P&R 2007 Sep-14 Ongoing Objectives: Objective 11. Work with CVB on developming Allen's destination branding strategy PAMRO 2006 Dec -13 Ongoing Objectives: Objective 1. Conrinue to operate Allen Event Center to create a positive economic impact in Allen P&R/Admin 2013 Oct -14 City of Allen 22 FY2015 Budget City of Allen 2014 Strategic Plan Implementation Plan Ongoing Strategies: Ongoing Objectives: Objective 1. Implement the CIP GO Bond Program Eng 2008 Dec -14 Objective 2. Communicate with citizens on the status of Bond Projects Eng/PAMRO 2008 Dec -14 Objective 3. Compile ideas for future bond elections Eng 2009 Dec -15 Ongoing Objectives: Objective1. Review long-term maintenance of existing building/ggss, streets, water and sewer lines CSS 2008 Dec -14 Ongoing Objectives: Objective 1. Eng/CS 2010 Sep -14 Continue to advance capital improvement program to take advantage of current economic conditions. Objective 2. East Stacy Road Improvement - Phase II Eng 2007 Dec -16 Objective 3. Ridgeview Drive Eng 2007 Dec -16 Objective 4. Ridgeview Drive - US 75 to Stacy Road Eng 2007 Nov -15 Objective 5. Ridgeview Drive - Stacy to Alma Eng 2007 Jan -15 Objective 6. Ridgeview Interchange with US 75 Eng 2007�Decd-14 Ongoing Objectives: Objective 1. Fire Station 2 Eng 2012 Dec -18 2. Construct Fire Station 6 Eng/Fire 2007 Dec -18 (Objective Ongoing Objectives: Objective 1. Coordinate and improve the synchronization of the City's traffic signals Eng 2014 Jul -15 City of Allen 23 FY2015 Budget City of Allen 2014 Strategic Plan Implementation Plan Ongoing Strategies: Ongoing Objectives: Objective 1. Research the use of wireless technology IT 2006 Apr -15 Objective 2. Expand use of GIS tools Plan 2001 Apr -15 Objective 3. Implement the IT Master Plan IT 2007 Apr -15 Objective 4. Provide an App for residents to request and/or report a need for City Services. Admin/IT 2014 Jan -15 Ongoing Objectives: Objective 1. Develop a professional development program for city employees HR 2007 Dec -14 Objective 2. Continue to improve and maintain quality staff HR 2007 Dec -14 Objective 3. Enhance organization -wide training programs HR 2000 Dec -14 Objective 4. Continually review and address HR programs to maintain an excellent workforce HR 2008 Dec -14 Ongoing Objectives: Objective 11. Continue to emphasize the City's organizational values throui°gh the PRIDE program y / HR 2006 Dec -14 Ongoing Objectives: Objective 1. Improve financial processing using technology and more efficient policies and procedures Fin/HR 2000 Apr -15 Objective 2. Provide and maintain public services within the potential revenue limits facing the City Finance 2007 Oct -14 Objective 3. Monitor the City's capital investments during economic challenges Finance 2009 Oct -14 Ongoing Objectives: Objective 1. Continue to develop award winning programs on the City's cable channel PAMRO 2006 Jun -14 City of Allen 24 FY2015 Budget City of Allen 2014 Strategic Plan Implementation Plan Ongoing Strategies: Ongoing Objectives: Objective 1. Revisit and define the City's vision for the SH121 Corridor Plan/AEDC 2013 Mar -14 Objective 2. Use partnerships and zoning to attract development that will maximize the value of the 121 Corridor. Plan/AEDC 2010 Mar -14 Objective3. Be prepared to recruit/support corporate relocation candidatesto Allen. AEDC/Plan 2010 Dec -14 Objective 2. Evaluate the cost/benefit of redevelopment of the CBD Plan 2004 Ongoing Objectives: Objective 3. Invest in CBD Infrastructure Objective 1. Continue dialogue with Developers regarding their plans for a mixed use development (U.S. 75 and S.H. 121 Plan/AEDC 2006 Dec -14 interchange) Objective 4. Identify potential developers for the CBD Objective 2. Use public incentives to affect the timeline and development of the projects in this area (U.S. 75 and S.H. Plan/AEDC 2006 Dec -14 121 interchange) Ongoing Objectives: Objective 1. Continue to identify and target office development products for the City of Allen AEDC 2006 Dec -14 Objective 2. Continue to identify and target office tech development products for the City of Allen AEDC 2006 Dec -14 Objective 3. Maintain economic diversity through targeted recruitment and marketing AEDC 2006 Dec -14 Objective 4. Local Industry Retention AEDC 2006 Jan -14 Objective 5. Recruit other service oriented developments to Allen AEDC 2006 Dec -14 Objective 6. Develop and Promote Business Parks AEDC 2006 Dec -14 Objective 7. Recruit Innovation Companies AEDC/Plan 2008 Dec -14 Objective 8. Recruit Data Centers AEDC 2008 Dec -14 Objective 9. Explore new avenues to encourage economic development AEDC 2008 Jan -14 Ongoing Objectives: Objective 1. Begin focusing on redevelopment of older commercial areas Plan/AEDC 2003 Oct -14 Ongoing Objectives: Objective 1. Redefine the vision for the CBD Plan 2004 Mar -14 Objective 2. Evaluate the cost/benefit of redevelopment of the CBD Plan 2004 Oct -14 Objective 3. Invest in CBD Infrastructure Plan 2004 Oct -14 Objective 4. Identify potential developers for the CBD Plan/AEDC 2004 Oct -14 City of Allen 25 FY2015 Budget City of Allen 2014 Strategic Plan Implementation Plan Ongoing Strategies: Ongoing Objectives: Objective 1. Implement initiatives to improve city operations related to water conservation CS/P&R 2007 Sep -15 Objective 2. Develop a plan to deal with commercial & residential landscape requirements in the development process with the potential movement toward Stage 4 water restrictions. Plan/P&R 2014 Oct -14 Ongoing Objectives: Objective 1. Reconstruct Belz lift station and force main Eng 2005 Dec -15 Ongoing Objectives: Objective 1. CS 2012 Dec -15 Support regional efforts to assure that NTMWD's plans to restore Lake Texoma Water are successful Objective 2. Support regional efforts to construct new reservoirs and acquire additional water sources that will add to CS 2012 Dec -14 NTMWD's water rights Ongoing Objectives: Objective 1. Work with other member cities to review NTMWD's service philosophy and to examine such issues as CS 2007 Dec -14 governance, sources of water supply, and rate structure City of Allen 26 FY2015 Budget CITY OF ALLEN FINANCIAL POLICIES AND PRACTICES FISCAL YEAR 2014-2015 Introduction The City of Allen, Texas financial policies and practices set forth the basic framework for the fiscal management of the city. These policies and procedures were developed within the parameters established by applicable provisions of the Texas Local Government Code, the City of Allen Charter and internal management. Basis of Accounting and Budgeting The city's finances are accounted for in accordance with generally accepted accounting principles (GAAP) as established by the Governmental Accounting Standards Board (GASB). The accounts of the city are organized and operated on the basis of funds and account groups. Funds are established according to governmental accounting standards and are used to aid management in demonstrating compliance with finance -related legal and contractual provisions. The number of funds maintained is the minimum needed to be consistent with legal and managerial requirements. The city uses a budget format based on modified accrual accounting for governmental funds. This means that budgeted expenditures are recorded when the services or goods are received and the liabilities are incurred, but revenues are recognized only when they are measurable and available. Proprietary Funds are budgeted using an accrual accounting basis. Expenditures are still recognized as they are encumbered, but revenues are recognized as they are obligated to the city. The city utilizes encumbrance accounting for its Governmental Fund types, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation. Outstanding encumbrances at fiscal year-end do not constitute expenditures or liabilities; these commitments are re -appropriated and honored the subsequent fiscal year. Significant encumbrances are disclosed in the notes to the financial statements in conjunction with other commitments. The city's operating budget is adopted on an annual basis; all appropriations lapse at fiscal year end. Capital projects have project -length or multi-year budgets approved by Council. The budget is prepared in accordance with GAAP, with the exception of depreciation and amortization, and compensated absences (accrued but unused vacation and sick leave). These are accrued in the financial statements of the proprietary funds, but are not shown as expenses in the budget. Financial Reporting Following the conclusion of the fiscal year, the city's accounting records are audited by an independent public accounting firm. The Finance department is responsible for preparing a Comprehensive Annual Financial Report (CAFR) in accordance with generally accepted accounting and financial reporting principles established by the Governmental Accounting Standards Board (GASB). The document shall also satisfy all criteria of the Government Finance Officers Association's Certificate of Achievement for Excellence in Financial Reporting program. The CAFR shows the status of the city's finances on the basis of generally accepted accounting principles (GAAP). The CAFR shows fund revenues and expenditures on both a GAAP basis and budget basis for comparison purposes. The results of the annual audit prepared by independent certified public accountants designated by the City Council is included as part of the CAFR. City of Allen 27 FY2015 Budget CITY OF ALLEN FINANCIAL POLICIES AND PRACTICES FISCAL YEAR 2014-2015 On-line reporting has been developed to allow individual departments to review and compare actual expenditures to budget as needed. The Finance department also reviews operating revenues and expenditures, recommending adjustments as needed. On a quarterly basis, the Finance Department submits reports to the Council of receipts and disbursements in sufficient detail to show the financial condition of the city. Status reports for capital projects are provided to Council each month. Fund Balance, Working Capital and Debt Management Policy To establish key elements for the financial stability of the city, the City Council has formally approved a separate Fund Balance, Working Capital and Debt Management Policy, setting guidelines for the purpose of funds, reserves and debt management. Reserves The city maintains a prudent level of financial resources to protect against the need to reduce service levels or raise taxes and fees due to temporary revenue shortfalls or unpredicted one-time expenditures. In the General Fund, that level is 60 to 90 days of operating expenses. In the Water and Sewer fund, the policy is for 90 to 120 days of operating expenses. In the Debt Service Fund a range of 5% to 10% of the required annual principal and interest payments is maintained and in the Risk Management fund, the city maintains a minimum reserve of $500,000 to cover unexpected costs relating to health insurance claims; the city is self-insured for this component of the fund. All funds are monitored and managed according to the intended purpose of the individual fund. Debt Management All debt issuances are for the purposes of financing capital infrastructure or long-lived costly assets. Each debt issuance is evaluated against multiple policies addressing: debt service as a percent of operating expenditures, tax and revenue bases for the repayment of debt, the overall debt burden on the community, statutory limitations and market factors affecting tax-exempt interest costs. Sizing of the city's capital improvement program based on debt capacity in conjunction with conservatively estimated pay -as -you go revenues help stabilize per capita debt and lower annual debt service costs to the city over the long-term. When interest rates decline, the city will analyze the benefits of issuing advance and current refunding bonds in order to take advantage of the economic gain obtained from the reduction of long-term interest costs. The city has identified the maximum amount of debt and debt service that should be outstanding at any time (see "Debt Policy", in the Debt Service Fund section, as well as the discussion of debt in the Capital Projects section of this document). Investment Policies The City Council has formally approved a separate Investment Policy for the City of Allen that meets the requirements of the Public Funds Investment Act (PFIA), Section 2256 of the Texas Local Government Code. This policy is reviewed annually by the City Council and applies to all financial assets held by the city. Investment Strategies The city maintains portfolios which utilize the following four specific investment strategy considerations designed to address the unique characteristics of the fund groups represented in the portfolios: Operating Funds liquidity and to economic cycles. to assure that anticipated cash flows are matched with adequate investment create a portfolio structure which will experience minimal volatility during City of Allen 28 FY2015 Budget CITY OF ALLEN FINANCIAL POLICIES AND PRACTICES FISCAL YEAR 2014-2015 Debt Service Funds: the assurance of investment liquidity adequate to cover the debt service obligation on the required payment date. Reserve Funds: generate a dependable revenue stream to the appropriate fund from securities with a low to moderate degree of volatility. Special projects or special purpose funds: assure that anticipated cash flows are matched with adequate investment liquidity. Investment Objectives The city shall manage and invest its cash with four objectives listed in priority order: • Safety of the principal invested • Liauidity and availability of cash to pay obligations when due • Receive the highest possible rate of return (iy eld) consistent with the city's investment policy • Investment officials shall act responsibly as custodians of the public trust. Responsibility and Control Authority to manage the city's investment program is designated by a resolution adopted by the City Council. The Chief Financial Officer is designated as the primary investment officer and the Assistant Finance Director is the secondary investment officer. Investment officers shall attend at least one training session related to the officer's responsibility under the Act within 12 months after taking office or assuming duties. Investment officers are required to attend one training session every two years. Investment Portfolio Authorized investments and maximum percent of total investments include Collateralized Certificates of Deposits (CD's) 50% Collateralized Repurchase Agreements 30% U.S. Treasury Obligations 100% Municipal Investment Pool 100% Commercial Bank Savings Accounts 15% U.S. Government Agency Securities, non -callable 100% U.S. Government Agency Securities, callable 70% U.S. Government Sponsored Corporation's instruments, non -callable 75% U.S. Government Sponsored Corporation's Instruments, callable 70% Commercial Paper 20% Banker's Acceptances 10% Guaranteed Investment Contracts 25% State or Local Governmental Obligations 30% Term of Investment The maximum term of any investment may not exceed five (5) years. Quarterly Reporting On a quarterly basis, the authorized investment officers will submit a signed quarterly investment report to the City Council that summarizes investment activity for each city pooled fund group. The report must contain information required by the Public Funds Investment Act and include beginning and ending market values of each separately invested asset, purchase and maturity dates, additions and changes to the market value and fully accrued interest for the reporting period. City of Allen 29 FY2015 Budget CITY OF ALLEN FINANCIAL POLICIES AND PRACTICES FISCAL YEAR 2014-2015 Procurement Planning All city purchases of goods or services are made in accordance with the Texas Local Government Code, including Chapter 252, Purchasing and Contracting Authority of Municipalities, other relevant federal, state and local statutes. The city's purchasing policy requires all purchases greater than $15,000 be approved by the City Manager and purchases of $50,000 or greater must be advertised in accordance with the competitive bid process and awarded by the City Council. The city implemented a Procurement Card (P -card) Program as a cost-effective alternative to the existing purchase order process. The P -card is used for small dollar/high volume purchases to assist employees to more quickly and easily obtain the goods and services needed to get the job done. Internal management controls together with the card's inherent controls will ensure that the card can be used only for specific purchases and within specific dollar limits. Periodic audits of P -card purchases will be conducted with the objective to determine compliance with the P -card and city purchasing procedures. The following shows a summary of approval requirements for purchases. APPROVAL REQUIREMENTS FOR PURCHASES Dollar Figure Requires Director or Department Purchasing City City Quotes Designee Director Manager Manager Council $0 to less than $3,000 (purchase order or credit card) $3,000 to less than $10,000 �I $10,000 to less than $15,000 �l $15,000 to less than $50,000 $15,000 or more Professional Service Contracts I �l $50,000 or more (Formal Bids - State required over $50,000) Materials and Equipment Prompt Payment All invoices approved for payment by the proper city authorities shall be paid within thirty (30) calendar days of receipt of goods or services or invoice date, whichever is later, in accordance with state law. The city will take advantage of all purchase discounts when possible. Checks are issued every Friday of the month except on holidays. Insurance and Risk Management The city has a comprehensive risk management program, including property, liability, safety, workers' compensation, health, dental and wellness. The city has established a self-insurance plan for city employees and their covered dependents for medical and dental care. A commercial insurance company re -insures the city for individual claims in City of Allen 30 FY2015 Budget CITY OF ALLEN FINANCIAL POLICIES AND PRACTICES FISCAL YEAR 2014-2015 excess of $125,000. The city participates in the Texas Municipal League Intergovernmental Risk Pool (TMLIRP), which provides the city with a full range of insurance products and services. TMLIRP carries the city's general liability, property and casualty, and workers compensation insurances. Balanced Budget The city is committed to a balanced budget, and provides full disclosure when a deviation from a balanced budget is planned, or when one occurs. The city defines a balanced budget as one in which total appropriated expenditures are equal to or less than total projected revenues plus beginning fund balances. Long -Range Planning The city's annual budget process involves incorporating the goals and strategies identified by the City Council's three-year Strategic Plan to provide for the community's highest priority needs. Strategic planning begins with determining the city's fiscal capacity based upon long-term financial forecasts of recurring available revenues. The city's five-year Capital Improvement Program is used as a guide for project, debt, and other related budget planning. Revenue Diversification The city is cognizant of the fact that a diversity of revenue sources is important in order to improve its ability to handle fluctuations in individual sources. The city continues to search for new revenue sources, while monitoring economic and legislative threats to current sources. Use of One-time Revenues The City of Allen does not use one-time revenues for ongoing expenditures. Similarly, it does not allow ongoing expenditures to result in a decrease to fund balance in any fund. City of Allen 31 FY2015 Budget CITY OF ALLEN REVENUE SUMMARY 2014-2015 FISCAL YEAR The city's largest revenue sources are ad valorem taxes, sales taxes, and charges for services. Below is a discussion of these major revenue sources and the underlying assumptions used in developing the budget. It also includes any significant trends that affect the revenue assumptions in the current and future fiscal years. Ad Valorem Taxes (27.8% of Total Revenues) Ad Valorem Taxes are the city's second largest revenue source overall, and are the largest revenue source in the General fund. Total estimated property tax revenues for FY2015 are $49.4 million. This is for the General, Debt Service, and Tax Increment Financing (TIF) funds. The General fund portion makes up 42.8% of that fund's budgeted revenues and is estimated at $36.5 million for fiscal year 2014-2015. The portion allocated to the Debt Service fund is approximately $13.0 million. These two include the TIF fund amount of $580 thousand. The city's property tax is levied each October 1 on the assessed value listed as of the prior January 1 for all real and certain personal property located in the city. Appraised values are established by the Collin Central Appraisal District at 100% of estimated value and certified by the Appraisal Review Board. The assessed value upon which the 2014 levy (for FY2015) was based is $9,162,340,703. The collection rate is estimated at 100% and is based on the city's historically high collection rate. The total tax rate was lowered to $.540 per $100 of valuation, of which $0.398361 is for General Fund operations. The remainder of the tax rate, $0.141639 per $100 of valuation, is for the Debt Service Fund. Portions from both the General and Debt Service funds will be allocated to the TIF fund. 40,000 35,000 0 0 30,000 vi - Z 25,000 W 20,000 m 15,000 10,000 5,000 Tax Revenues and Tax Rate 2006 2007 2008 2009 2010 2011 2012 2013 2014R 2015P 6iiiid General Debt w moTax Rate 0.80 0.70 0.60 0.50 0.40 0.30 0.20 0.10 0.00 The chart above illustrates the growth in total property tax revenues over the last 10 years. In recent years, the debt portion of the revenues has increased to cover debt that has been issued for new facilities. This is consistent with the city's long-term plan, which is updated annually. City of Allen 32 FY2015 Budget CITY OF ALLEN REVENUE SUMMARY 2014-2015 FISCAL YEAR Sales Tax (20.0% of Total Revenues) Sales taxes are collected by retailers and remitted to the State Comptroller's Office for the sale of goods and services within the City of Allen. The state returns the portion designated for the city. The city receives 2 cents of the total sales tax collected. One cent is used in the General Fund. The other 1 cent is split between the Allen Economic Development Corporation and the Allen Community Development Corporation, and is the primary source of revenue in those two funds. The city's sales tax continues to grow, and makes up approximately 20.8% of the total General Fund revenues. This avoids too heavy a reliance on such an elastic source of revenue. With the growth in previous years, the City Council has made an effort to use sales tax revenue to reduce the property tax rate for the citizens of Allen. Fiscal year 2014 revised is projected at $35.2 million and fiscal year 2015 is projected at $35.9 million. $35 $30 $25 ' $20 $15 2 $10 $5 Sales Tax 2007 2008 2009 2010 2011 2012 2013 2014R 2015P General and TIF EEDC E CDC Charges for Services (37.4% of Total Revenues) User charges are the largest source of revenue for the city, projected for FY2015 at $67.0 million. Well over half of this is for revenues in the Water and Sewer and Solid Waste funds. The remainder comes from charges in the Drainage Utility fund, user fees for various Parks and Recreation programs and facilities, charges for services such as ambulance service and alarm registration fees, and internal charges that allow for cash funding of vehicle and equipment replacement and allocated costs of insurance premiums and claims. Discussion will focus on the largest portion of this category, which comes from Water and Sewer and Solid Waste revenues. City of Allen 33 FY2015 Budget CITY OF ALLEN REVENUE SUMMARY 2014-2015 FISCAL YEAR Water and Sewer Fund Water and Sewer revenues are collected for the sale of water and disposal of sewage for residential, commercial and apartment usage. Revenues for fiscal year 2014-2015 are estimated at $17.5 million for water sales and $13.5 million for sewer charges. The city's water and sewer rate study is used as a guide for projecting water and sewer revenues. The city updated the rate study in late FY2012. N ° $35 $30 ', $25 W _ $20 W W $15 cc $10 $5 $0 Water and Sewer Revenues 2007 2008 2009 2010 2011 2012 2013 2014R 2015P f Water W Sewer Solid Waste Fund These fees are charged for residential, commercial, and apartment garbage collection and solid waste disposal. These fees cover the cost of collection and disposal of this waste by Community Waste Disposal and the North Texas Municipal Water District. Revenues for garbage, recycling, commercial collections, and solid waste disposal are projected for fiscal year 2014-2015 at $6.35 million. $7 Solid Waste Revenues 2007 2008 2009 2010 2011 2012 2013 2014R 2015P Solid Waste ERecycling Hazardous Waste irirh Other City of Allen 34 FY2015 Budget CITY OF ALLEN REVENUE SUMMARY 2014-2015 FISCAL YEAR Other Revenue Sources Although not a large percentage of total city revenues, franchise fees and licenses and permits are an important part of General fund revenues. Fluctuations in these revenue sources due to economic conditions can have a significant impact on the General fund. Franchise Fees Franchise Fees are received from specific entities that provide utility services to residents and businesses in the City of Allen. Utilities (electric, telephone, gas, and cable) that operate in the city pay this fee for their use of the city's right of way to run their utility lines. Telephone franchise fees are based on number of access lines. Other franchise fees are based on a percentage of gross receipts or units of energy sold. Projections are based on population increase and projected utility use. Franchise fees for fiscal year 2014-2015 are projected at approximately $7.1 million. Licenses and Permits License and Permit revenues represent 2.2%, or approximately $1.86 million, of the total projected General fund revenues for the new fiscal year. They are made up of commercial permits, and city licensing revenues and inspection fees, and are collected by the Community Development department. They include project permits that cover all parts of construction (electrical, plumbing, and mechanical permits and certificate of occupancy fees), specific permits (fences, electric, plumbing, etc.) and service fees (re -inspections, special inspections and special services). Overall permit revenue for FY2015 is expected to be less than the FY2014 revised estimates given the reduction in multifamily permits anticipated in FY2015. A moderate decrease in single family permits revenue is expected and a 16% increase in commercial permits revenue is expected. City of Allen 35 FY2015 Budget CITY OF ALLEN COMBINED BUDGET SUMMARY OF REVENUES AND EXPENDITURES FOR FISCAL YEAR 2014-2015 EXPENDITURES General Government 25,295,377 870,295 1,040,586 Enterprise Funds 30,494,441 - - General Debt TIF Water & Solid Drainage Golf Culture & Recreation Fund Service Fund Sewer Waste Utility Course BEGINNING BALANCE $ 18,135,161 $ 907,357 $ 1,486,952 $ 11,091,307 $ 3,005,952 $ 714,225 $ 41,238 REVENUES 4,748,578 437,526 506,278 Debt Service - 13,099,300 1,505,101 - Ad Valorem Taxes 36,362,212 12,925,440 579,926 - - - - Sales Tax 17,702,308 - 437,499 Franchise Fees 7,057,329 - Licenses and Permits 1,862,700 Grants & Contributions 772,190 - - - - Charges for Services 11,951,469 31,156,953 6,290,133 1,397,000 3,010,600 Fines 1,987,912 - 470,000 - - - Miscellaneous 760,619 - 141,385 112,000 47,000 - Interest Earned 139,900 43,700 5,400 42,200 10,300 2,300 Reimbursements 1,057,315 - - 150,000 1,500 - OperatingTransfersln 5,353,099 500,000 - 788,249 - - 326,578 TOTAL REVENUES 85,007,053 13,469,140 1,164,210 32,719,402 6,347,433 1,400,800 3,337,178 TOTAL AVAILABLE $ 103,142,214 $ 14,376,497 $ 2,651,162 $ 43,810,709 $ 9,353,385 $ 2,115,025 $ 3,378,416 EXPENDITURES General Government 25,295,377 870,295 1,040,586 Public Safety 30,494,441 - - - - Public Works 3,461,346 26,288,419 5,736,131 1,053,279 - Culture & Recreation 22,756,453 - - - 3,368,626 Community Development 2,299,780 - Grant Administration - - - - Transfers Out 767,990 4,748,578 437,526 506,278 Debt Service - 13,099,300 1,505,101 - - Capital Projects* - - 220,000 407,000 100,000 - TOTAL EXPENDITURES 85,075,387 13,099,300 870,295 33,802,684 6,580,657 1,659,557 3,368,626 ENDING BALANCE 18,066,827 1,277,197 1,780,867 10,008,025 2,772,728 455,468 9,790 *These amounts represent cash financing to be provided from the funds indicated. A list of estimated costs for all projects included in the five-year Operating Tr In 4.2% Reimburseme 1.5% Interest Earn( 0.2% Miscellaneou 1.5% F I Distribution of Revenues - All Funds Franchise Fees 3.9% es and Permits 1.0% Grants & Contributions 1.0% City of Allen 36 FY2015 Budget CITY OF ALLEN COMBINED BUDGET SUMMARY OF REVENUES AND EXPENDITURES FOR FISCAL YEAR 2014-2015 Special Revenue Internal Service Funds Component Units Total Asset Forfeiture Hotel Occup. Tax Grant Fund Replacement Fund Risk Management Economic Development Community Development All Funds 2014-2015 $ 137,831 $ 3,013,843 $ 369,048 $ 8,011,877 $ 3,834,673 $ 12,146,732 $ 12,112,107 $ 75,008,303 37,405,025 1,252,140 193,456 - 27,570,675 - - - 975,046 3,274,826 1,038,974 - - - - - - - 49,867,578 - - - - - - 12,657,734 13,384,734 335,720 1,252,140 1,038,974 1,748,281 12,606,365 5,974,796 16,584,146 8,888,675 8,888,675 35,917,157 - - 7,057,329 - 1,862,700 1,049,034 - - 1,821,224 - - 1,999,620 11,155,546 66,961,321 315,000 - - - 2,772,912 - 1,553,429 72,000 - 25,000 - 2,711,433 350 10,500 1,500 43,700 19,500 40,000 24,300 383,650 - - 10,800 - 1,505,000 - 2,724,615 - - 5,000 - 489,844 - - 7,462,770 315,350 1,563,929 1,066,334 2,115,320 13,169,890 8,953,675 8,912,975 179,542,689 $ 453,181 $ 4,577,772 $ 1,435,382 $ 10,127,197 $ 17,004,563 $ 21,100,407 $ 21,025,082 $ 254,550,992 - 70,000 12,606,365 4,380,890 44,263,513 335,720 618,975 - - 31,449,136 - - 865,850 37,405,025 1,252,140 193,456 - 27,570,675 - - - 975,046 3,274,826 1,038,974 - 1,038,974 - - - 6,460,372 1,593,906 2,951,366 19,149,673 - - - - - - 12,657,734 13,384,734 335,720 1,252,140 1,038,974 1,748,281 12,606,365 5,974,796 16,584,146 183,996,928 117,461 3,325,632 396,408 8,378,916 4,398,198 15,125,611 4,440,936 70,554,064 CIP may be found in the Capital Projects section of this book. Distribution of Expenditures - All Funds Ca Tra n sfe 3.5 Grant Admin 0.6% I City of Allen 37 FY2015 Budget CITY OF ALLEN COMBINED BUDGET SUMMARY OF REVENUES AND EXPENDITURES FISCAL YEAR 2014-2015 BEGINNING BALANCE REVENUES Ad Valorem Taxes Sales Tax Franchise Fees Licenses and Permits Grants & Contributions Charges for Services Fines Miscellaneous Interest Earned Reimbursements Operating Transfers In TOTAL REVENUES TOTAL AVAILABLE EXPENDITURES General Government Public Safety Public Works Culture & Recreation Community Development Grant Administration Transfers Out Debt Service Capital Projects Prior Year Project Commitments TOTAL EXPENDITURES 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET $ 24,457,403 $ 66,244,134 $ 71,463,987 $ 75,008,303 44,778,333 44,659,805 46,218,379 49,867,578 32,275,834 31,967,577 35,211,576 35,917,157 6,302,017 6,643,096 6,946,244 7,057,329 1,939,426 1,048,600 2,073,800 1,862,700 1,481,644 2,555,233 1,448,747 1,821,224 60,237,793 63,144,417 62,903,779 66,961,321 2,010,513 2,505,125 2,537,066 2,772,912 2,587,826 1,965,206 4,912,073 2,711,433 360,618 420,835 383,350 383,650 3,025,794 2,423,613 2,833,877 2,724,615 6,908,138 7,770,665 7,210,722 7,462,770 161, 907, 936 165,104,172 172, 679, 613 179, 542, 689 186,365,340 231,348,306 244,143,600 254,550,992 28,333,757 38,874,969 45,752,675 44,263,513 29,050,209 30,129,780 29,563,552 31,449,136 (4,759,440) 34,221,980 34,508,867 37,405,025 23,572,492 28,606,394 25,739,993 27,570,675 3,581,525 3,095,489 2,777,215 3,274,826 717,940 860,297 950,556 1,038,974 8,918,288 6,118,165 6,168,424 6,460,372 16,082,577 18,088,118 18,403,768 19,149,673 9,404,005 7,321,190 5,270,247 5,354,037 - 10,629,348 - 8,030,697 114,901,353 177,945,730 169,135,297 183,996,928 ENDING BALANCE 71,463,987 53,402,576 75,008,303 70,554,064 City of Allen 38 FY2015 Budget ANALYSIS OF CHANGES IN FUND BALANCES/RETAINED EARNINGS The following table indicates the reasons for projected changes in fund balances/retained earnings of ($4,454,239): Fund 2012-2013 Year 2013-2014 Year Difference Explanation End Estimate End Projection This fund includes restricted revenues that exceed General Fund $18,135,161 $18,066,827 ($68,334) associated expenditures and provides for approximately 73.8 days of operations. The policy is 60-90 days. The fund balance is within the policy requirement of 5% - Debt Service $907,357 $1,277,197 $369,840 10%. Funds remaining are comprised of interest earnings and delinquent tax collections and will remain in the fund. Property and sales tax have been collected in TIF #2; TIF $1,486,952 $1,780,867 $293,915 however, no grants are currently being paid out. TIF #1 grants are paid annually. Utility Enterprise Funds Estimated reserves in the Water & Sewer fund at the end (Water & Sewer, Solid Waste, $14,811,484 $13,236,221 ($1,575,263) of FY2014 are 124 days of expenditures, which exceeds and Drainage Utility) the policy requirement of 90-120 days. Golf Course $41,238 $9,790 ($31,448) This fund is subsidized in order to break even. Asset Forfeiture $137,831 $117,461 ($20,370) Funds collected in one year are appropriated in the following year. Hotel Occupancy Tax $3,013,843 $3,325,632 $311,789 Remaining funds will be used in subsequent years as allowed by state law. Funds remaining are restricted and will be carried over to Grants $369,048 $396,408 $27,360 future years for allowable expenditures. Expenditures are only for those goods or services as allowed by law, or as approved by the agencies awarding the grants. Reserves in this fund are used for scheduled replacements of vehicles, technology, and equipment. Replacement Fund $8,011,877 $8,378,916 $367,039 Revenues are received over the lives of existing assets, while expenses are based on a set replacement schedule which is subject to annual management review. Risk Management $3,834,673 $4,398,198 $563,525 A decrease in fund balance is projected, primarily in the Worker's Compensation portion of the fund. Economic Development $12,146,732 $15,125,611 $2,978,879 Reserves in this fund are used to spur economic growth. Each year, unspent funds for prior year project commitments are reappropriated, in order to reflect a Community Development $12,112,107 $4,440,936 ($7,671,171) better estimate of the remaining amount available. The FY2014 budget includes approximately $9.3 million to cash finance the community development projects. Totals $75,008,303 $70,554,064 1 ($4,454,239) City of Allen 39 FY2015 Budget 11111-91 40 4 CITY OF ALLEN ORGANIZATIONAL CHART Citizens of Allen City Council Boards and Commissions City Attorney City Manager Municipal Judge Assistant City Manager Assistant City Manager Human Resources City Secretary Public and Media Relations Community Development Community Services Engineering Finance I II I Fire Library Information Technology Police I II I Parks and Recreation City of Allen 41 FY2015 Budget CITY OF ALLEN STAFFING FISCAL YEAR 2014-2015 ACTUAL ORIGINAL REVISED PROPOSED Increase (Decrease) General Fund 2012-2013 2013-2014 2013-2014 2014-2015 FY2014R to FY2015 City Secretary 2.50 2.50 2.50 3.50 1.00 Municipal Court 10.00 10.00 10.00 10.00 - City Administration 5.50 5.50 5.50 5.50 - Public & Media Relations 5.00 5.00 5.00 6.00 1.00 I.T. 15.00 16.00 16.00 17.00 1.00 Human Resources 5.00 5.00 5.00 5.00 - Police 174.50 175.00 175.00 183.00 8.00 Parks & Recreation 177.91 182.46 175.68 178.92 3.24 Library 36.59 36.59 36.59 36.62 0.03 Fire 110.00 111.00 111.00 112.00 1.00 Community Development 26.00 27.00 27.00 27.50 0.50 Community Services 27.00 27.00 27.00 28.00 1.00 Finance 17.00 17.00 17.00 17.00 - Engineering 13.00 13.00 13.00 13.00 - Total General Fund 625.00 633.05 626.27 643.04 16.77 Water & Sewer Fund 66.50 67.50 68.00 69.00 1.00 Solid Waste Fund 6.00 6.50 6.50 6.50 - Drainage Fund 7.00 8.00 8.00 8.00 - Golf Course Fund 32.54 32.44 32.54 33.64 1.10 Hotel Fund 2.00 3.00 3.00 3.00 - Risk Management Fund 3.00 4.00 4.00 4.00 - Economic Development Fund 4.25 4.25 6.25 6.25 - Total City of Allen Employees, All Funds 746.29 758.74 754.56 773.43 18.87 All positions are shown as full-time equivalents (FTE). Revised 2013-2014: - Deduct 6.78 in Parks & Recreation as these positions were moved to a 3rd Party vendor - Add .10 FTE in Golf Course to convert a .90 FTE Food & Beverage Specialist to full time Lead Food & Beverage Specialist - Add .50 FTE in Water & Sewer for half of the Utility Billing Supervisor - Add 2 FTE's in Economic Development for 1 Marketing & Research Director and 1 Administrative Assistant Proposed 2014-2015: -Add 1 FTE in City Secretary for 1 Records Management Specialist -Add 1 FTE in Public & Media Relations for 1 Marketing Specialist -Add 1 FTE in IT for 1 IT Applications Specialist - Add 8 FTE's in Police for 3 School Resource Officers, 3 Police/Fire Dispatchers, 1 Animal Control Officer and 1 Family Violence Investigator -Add 1 FTE in Fire for 1 Support Services Technician - Add 3.24 FTE's in Parks for additional .72 FTE for Recreation Specialist I's at Allen Community Ice Rink and 2.52 FTE's to adjust part time positions to conform with PPACA - Add a .03 FTE in the Library to adjust part time positions to conform with PPACA - Add a .50 FTE for a Receptionist in Community Development -Permits - Add 1 FTE in Community Services for 1 Fleet Coordinator - Add 1.10 FTE in Golf Course for 1 Irrigation Technician and add .10 FTE to adjust part time positions to conform with PPACA - Add 1 FTE in Water & Sewer for 1 Meter Services Technician City of Allen 42 FY2015 Budget BEGINNING FUND BALANCE REVENUES Ad Valorem Taxes Sales Tax Franchise Fees Licenses and Permits Contributions Charges for Services Fines Miscellaneous Interest Earned Reimbursements Operating Transfers In TOTAL OPERATING REVENUES CITY OF ALLEN GENERAL FUND REVENUE AND EXPENDITURE SUMMARY FISCAL YEAR 2014 - 2015 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET $ 16,730,920 $ 16,092,048 $ 16,474,713 $ 18,135,161 32,432,416 34,112,693 33,980,692 36,362,212 15,900,028 16,822,299 17,369,309 17,702,308 6,302,017 6,831,834 6,946,244 7,057,329 1,939,426 1,484,800 2,073,800 1,862,700 829,376 866,092 770,950 772,190 10,287,097 11,381,618 10,847,256 11,951,469 1,402,725 1,859,625 1,932,066 1,987,912 741,570 754,381 729,642 760,619 90,174 163,750 139,900 139,900 1,153,329 966,305 1,108,374 1,057,315 5,357,270 5,221,488 5,314,988 5,353,099 $ 76,435,428 $ 80,464,885 $ 81,213,221 $ 85,007,053 TOTAL AVAILABLE $ 93,166,348 $ 96,556,933 $ 97,687,934 $ 103,142,214 EXPENDITURES General Government 20,373,142 23,542,346 22,905,830 25,295,377 Public Safety 27,981,993 29,125,055 29,390,898 30,494,441 Public Works 2,687,223 3,001,793 3,247,318 3,461,346 Culture & Recreation 19,965,694 21,948,672 21,327,416 22,756,453 Community Development 1,962,615 2,221,540 2,117,671 2,299,780 TOTAL OPERATING EXPENDITURES $ 72,970,667 $ 79,839,406 $ 78,989,133 $ 84,307,397 FUND BALANCE BEFORE TRANSFERS Transfers Out TOTAL GENERAL FUND EXPENDITURES $ 20,195,681 $ 16,717,527 $ 18,698,801 $ 18,834,817 3,720,968 472,820 563,640 767,990 $ 76,691,635 $ 80,312,226 $ 79,552,773 $ 85,075,387 *ENDING FUND BALANCE 16,474,713 16,244,707 18,135,161 18,066,827 DAYS OPERATIONAL EXPENSES IN RESERVE 60 days of operational expenses Fund Balance Required: 60 to 90 days operational expenses 77.5 $ 13,984,995 City of Allen 43 FY2015 Budget 11111-91 40 4 GENERAL FUND REVENUE FY 2014-2015 Licenses and Franrhica FPPC n :+ Public 4.: EXPENDITURES BY FUNCTION FY 2014-2015 Community Development Transfers nut Fines 2.3 scellaneous 0.9 erest Earned 0.2 'nbursements 1.2% crating Transfers In 6.3 City of Allen 45 FY2015 Budget CITY OF ALLEN GENERAL FUND REVENUES FISCAL YEAR 2014 - 2015 City of Allen 46 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 REVENUE - DETAIL ACTUAL BUDGET AMENDED BUDGET PROPERTY TAXES Current $ 31,892,043 $ 33,843,690 $ 33,857,558 $ 36,071,037 Delinquent 143,931 149,086 - 119,896 Penalty & Interest 164,727 119,917 119,917 171,279 Miscellaneous Tax Revenue - - 3,217 - Rollback 231,715 - - - SUBTOTAL $ 32,432,416 $ 34,112,693 $ 33,980,692 $ 36,362,212 SALES TAX Municipal Sales Tax 15,596,340 16,542,813 17,028,378 17,339,848 Mixed Drink Tax 303,688 279,486 340,931 362,460 SUBTOTAL $ 15,900,028 $ 16,822,299 $ 17,369,309 $ 17,702,308 FRANCHISE FEES Public Education Govt Access Fee 213,560 235,080 229,755 252,755 Electric 3,303,517 3,767,089 3,621,299 3,647,040 Gas 784,167 788,698 958,936 846,347 Communication 458,090 399,482 496,964 525,786 Cable 1,067,801 1,174,285 1,157,050 1,287,401 Solid Waste 474,882 467,200 482,240 498,000 SUBTOTAL $ 6,302,017 $ 6,831,834 $ 6,946,244 $ 7,057,329 LICENSES & PERMITS Single Family Permits 965,919 720,000 920,000 840,000 Multi -Family Permits 39,002 - 254,250 200,000 Commercial Permits 312,532 300,000 300,000 350,000 Building Permits -Other 311,714 220,000 325,000 200,000 Tree Permits 1,100 800 800 800 Uniform Fire Code Permits 55,835 35,000 44,000 40,000 Health Permits 107,150 80,000 80,000 80,000 Sign Permits 26,130 32,000 25,000 30,000 Clearing & Grading Permit 400 500 2S0 400 Development Permits 2,200 1,500 4,500 1,500 Animal Licenses 55,919 SS,000 60,000 60,000 Licenses & Registrations 61,525 40,000 60,000 60,000 SUBTOTAL $ 1,939,426 $ 1,484,800 $ 2,073,800 $ 1,862,700 CHARGES FOR SERVICE Court Fees 22,490 30,300 34,356 35,386 Judgment NISI 14,260 600 600 600 Teen Court 516 600 160 160 Arrest Fees 48,015 63,810 68,832 70,896 Court Technology 42,303 57,200 62,400 64,272 Court Security 31,737 43,190 46,668 48,068 Juvenile Case Manager 52,873 71,740 77,784 80,117 Alarm Registration Fees 159,446 155,000 180,000 180,000 Abandoned Property 9,158 10,000 10,000 10,000 City of Allen 46 FY2015 Budget CITY OF ALLEN GENERAL FUND REVENUES FISCAL YEAR 2014 - 2015 City of Allen 47 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CHARGES FOR SERVICE - cont. Police Reports 9,756 12,600 9,000 9,000 Fingerprint Revenue 2,860 3,000 3,000 3,000 Reproduction Revenues 4,882 4,050 6,300 6,300 Zoning/Platting/Admin Fees 55,917 50,000 50,000 50,000 Ambulance Services 1,245,121 1,250,000 1,350,000 1,400,000 Fire Reinspections 3,890 2,500 2,500 2,500 Reinspection Fees 18,228 20,000 20,000 20,000 Inspection Fees 194,085 60,000 60,000 50,000 Rental 1,209,371 1,304,595 1,130,026 1,212,235 Ball Field Rentals 76,801 63,000 76,084 76,084 Special Events 74,410 77,750 78,178 81,840 Athletics 329,006 303,310 303,310 307,825 Concession Sales 986,400 1,045,921 1,072,670 1,148,410 Membership Revenue 714,728 713,030 716,305 726,755 Class Fees 848,115 799,615 849,951 921,451 Special Activities 68,170 150,088 119,203 150,055 Pool Admission Fees 209,354 223,700 201,046 215,800 Learn to Swim Fees 282,130 235,500 235,559 212,275 Swim Team Revenue 24,274 23,750 25,765 25,770 Ticket Fee 381,297 426,132 375,363 472,270 Service Charge Revenue 21,869 31,266 20,309 1,600 Ticket Revenue 2,472,544 3,380,973 2,971,922 3,590,300 Alcohol Sales 673,091 768,398 689,965 778,500 SUBTOTAL $ 10,287,097 $ 11,381,618 $ 10,847,256 $ 11,951,469 FINES & FORFEITURES Court Fines 1,338,393 1,787,625 1,872,066 1,927,912 False Alarm Fines 3,779 15,000 - - Library Fines 60,553 57,000 60,000 60,000 SUBTOTAL $ 1,402,725 $ 1,859,625 $ 1,932,066 $ 1,987,912 CONTRIBUTIONS Donations/Sponsorships 829,376 866,092 770,950 772,190 SUBTOTAL $ 829,376 $ 866,092 $ 770,950 $ 772,190 MISCELLANEOUS Auction Revenue 16,350 8,000 11,500 12,000 Interest 90,174 163,750 139,900 139,900 Intergovernmental 11,826 22,000 22,000 22,000 Street Light Surcharge 11,873 13,000 13,000 13,000 Child Safety Fees 129,674 96,000 86,400 87,000 Water Tower Rental Fees 449,780 462,114 483,654 497,948 Miscellaneous 122,067 153,267 113,088 128,671 SUBTOTAL $ 831,744 $ 918,131 $ 869,542 $ 900,519 REIMBURSEMENTS School Resource Officers 344,090 378,470 399,784 415,775 Street Sign Reimbursement 1,076 600 1,200 1,000 Other Reimbursements 808,163 587,235 707,390 640,540 SUBTOTAL $ 1,153,329 $ 966,305 $ 1,108,374 $ 1,057,315 OTHER FINANCING SOURCES Operating Transfers In 5,357,270 5,221,488 5,314,988 5,353,099 SUBTOTAL $ 5,357,270 $ 5,221,488 $ 5,314,988 $ 5,353,099 TOTAL OPERATING REVENUES $ 76,435,428 $ 80,464,885 $ 81,213,221 $ 85,007,053 City of Allen 47 FY2015 Budget CITY OF ALLEN TAX STRUCTURE FISCAL YEAR 2014 - 2015 ASSESSED VALUE - 2014 Tax Year $ 9,162,340,703 REVENUE AT $.540 PER $100 VALUATION $ 49,476,640 CONTRIBUTION TO DEBT SERVICE $ 12,977,448 CONTRIBUTION TO GENERAL FUND 100.0% COLLECTION RATE $ 36,499,192 TAX RATE DISTRIBUTION RATE PERCENT AMOUNT GENERAL FUND 0.398361 73.77% $ 36,499,192 DEBT SERVICE FUND 0.141639 26.23% 12,977,448 0.540000 100.00% $ 49,476,640 (A) (A) Approximately $428,000 of the General Fund property taxes and $152,000 of the Debt Service Fund property taxes will be allocated to the TIF Fund as property tax increments for TIF Zones #1 and #2. City of Allen 48 FY2015 Budget CITY OF ALLEN BUDGET ASSUMPTIONS FISCAL YEAR 2014 - 2015 Assumptions Used for Projecting 2014-2015 Revenues and Expenditures Tax rate used = $ .540 - Based upon final FY2015 appraised value of $9,162,340,703 (9.43% increase) FY2014 final assessed value = $8,373,043,840 Property tax incentive for Watters Creek is 50% and The Village at Allen is 90% The growth in property taxes comes from $204 million in new real property, $128 million increase in business personal property, and $457 million in reappraisal value. The valuation is subject to chanee and will be certified in late July. Growth in sales tax revenue of 1.83% over FY2014 revised budget - FY2014 revised sales tax is estimated to increase 9.18% over FY2013 actual. Sales tax is estimated at $744,507 for Watter's Creek and $2,651,768 for The Village at Allen. Of these amounts, 50% of Watter's Creek and currently 90% of The Village at Allen are paid to the developers as economic development incentives. Sales tax as a result of data center purchases in the amount of $765,010 is expected. Additionally, a one time amount of approximately $480,000 was collected. - FY2015 sales tax includes general growth of in-line retail and restaurant additions. Data center purchases are expected to decrease to $374,616. The Village at Allen and Watters Creek continue to add new tenants albeit at a slower rate as they are reaching full occupancy. 3. Overall City growth FY2015 Residential growth projected at 525 permits FY2015 Commercial and miscellaneous permits growth projected at 16.67% increase from FY2014 revised. - Multi -family permits are projected at $200,000 for FY2015 based on a 350 unit addition. 4. Population - FY2015 estimate: 95,000 5. Franchise fees Electric: TXU(Atmos) kilowatt hour usage is expected to increase 1.00% due to increased demand from the data center and population increase. CoSery and GCEC Electric franchise revenue projected to be relatively flat from FY2014 revised. Gas: TXU(Atmos) gas franchise is projected to decrease from the revised FY2014 budget because colder than normal temperatures occurred in FY2014. FY2015 budget assumes historical average temperatures. CoSery gas franchise is projected to decrease, similarly to Atmos, to historical levels. Natural gas commodity prices and weather have an impact on this revenue source. Telephone: Access line fees are projected at an increase of 5.80%. The revised FY2014 fees increased 8.49%, over FY2013 actual, according to the current trend. Data line connections impact this revenue source. Cable: Cable franchise fees projected at 11.27% above revised FY2014. The revised FY2014 increased 8.36% based on the current trend as compared to FY2013 actual. 6. Other Ambulance: FY2015 revenues projected at 3.7% growth over FY2014 revised. Investments: Earnings were projected using agency coupon and CD rates ranging from 0.25% to 2.00% and TexPool at the rate of 0.05%. Gasoline: Used an average rate of $3.50 per gallon for FY2014 and FY2015. Event Center and The Village at Allen City ticket fee projected at $472,270 in FY2015. The reimbursement to MGHerring is budgeted at 75% of the ticket fee revenue. The property tax and sales tax reimbursement to MGHerring is budgeted at 90%. 8. Economy The local and broadbased economy was considered during budget development. City of Allen 49 FY2015 Budget CITY OF ALLEN GENERAL FUND EXPENDITURES BY FUNCTION FISCAL YEAR 2014 - 2015 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET General Government: City Secretary 310,316 342,831 332,361 441,214 Municipal Court 716,438 703,400 736,961 812,125 City Administration 698,168 749,018 765,625 793,224 Public & Media Relations 507,596 527,933 558,355 648,561 Public Education 57,140 107,720 107,720 134,920 Information Technology 2,843,422 3,122,193 3,197,393 3,300,167 Human Resources 505,143 637,345 659,227 703,199 Internal Services 11,464,604 13,796,058 13,085,171 14,837,036 Building Maintenance 1,042,490 953,762 949,561 996,559 Service Center 653,328 711,366 716,166 701,021 Finance 1,574,497 1,890,720 1,797,290 1,927,351 Total General Government $ 20,373,142 $ 23,542,346 $ 22,905,830 $ 25,295,377 Public Safety: Police 15,948,196 16,347,892 16,845,905 17,328,573 Fire 12,033,797 12,777,163 12,544,993 13,165,868 Total Public Safety $ 27,981,993 $ 29,125,055 $ 29,390,898 $ 30,494,441 Public Works: Community Services Administration 396,274 412,290 417,946 513,281 Streets 826,805 930,318 967,983 1,089,779 Engineering 1,464,144 1,659,185 1,861,389 1,858,286 Total Public Works $ 2,687,223 $ 3,001,793 $ 3,247,318 $ 3,461,346 Culture & Recreation: Parks & Recreation Library 17,522,843 19,472,921 18,823,903 20,156,875 2,442,851 2,475,751 2,503,513 2,599,578 Total Culture & Recreation $ 19,965,694 $ 21,948,672 $ 21,327,416 $ 22,756,453 Community Development: Building & Code Compliance 1,126,573 1,269,585 1,186,333 1,333,561 Planning & Development 836,042 951,955 931,338 966,219 Total Community Development $ 1,962,615 $ 2,221,540 $ 2,117,671 $ 2,299,780 TOTAL OPERATING EXPENDITURES $ 72,970,667 $ 79,839,406 $ 78,989,133 $ 84,307,397 Total Transfers Out $ 3,720,968 $ 472,820 $ 563,640 $ 767,990 TOTAL EXPENDITURES $ 76,691,635 $ 80,312,226 $ 79,552,773 $ 85,075,387 City of Allen 50 FY2015 Budget General Fund Expenditures By Classification :apital 0.4% i n sfe rs ).9% City of Allen 51 FY2015 Budget CITY OF ALLEN EXPENDITURES BY CLASSIFICATION AS A PERCENT OF TOTAL GENERAL FUND BUDGET FISCAL YEAR 2014 - 2015 2013-2014 2012-2013 % OF REVISED % OF 2014-2015 % OF CLASSIFICATION ACTUAL ACTUAL BUDGET BUDGET BUDGET BUDGET Personnel Services $ 46,603,477 60.7% $ 49,292,785 62.0% $ 52,409,680 61.6% Operations 25,983,805 33.9% 29,312,819 36.9% 31,524,158 37.1% Capital 383,385 0.5% 383,529 0.5% 373,559 0.4% Transfers 3,720,968 4.9% 563,640 0.7% 767,990 0.9% TOTAL $ 76,691,635 $ 79,552,773 $ 85,075,387 General Fund Expenditures By Classification :apital 0.4% i n sfe rs ).9% City of Allen 51 FY2015 Budget 11111-91 40 4 CITY ADMINISTRATION DIVISION 001-1501 City of Allen 53 FY2015 Budget The City Manager serves under the policy direction of the City Council and is responsible for making recommendations to the Council concerning policies and programs and developing methods to ensure the efficient operation of city services. The office of the City Manager coordinates and administers the implementation of ordinances, policies and procedures that will provide for the orderly, positive and planned growth and development of the City of Allen. Goal 1. Enhance Community Livability and Safety • Developed and implemented the Live.Love.Allen. Program, as part of the Neighborhood Integrity plan, to match community partners/volunteers with residents/neighborhoods in need of assistance. Goal 2. Cultivate reaional alliances and aartnerships with agencies and aovernmental units that affect Allen • Remained actively involved in critical water conservation initiatives implemented in conjunction with the North Texas Municipal Water District. (also Goal 8) • Utilized the Job Access/Reverse Commute (JARC) grant as a pilot project for assessing transit demands and related services in Allen; partnered with Texoma Area Paratransit Services (TAPS) to provide fixed bus routes. Goal 3. Improve regional mobility though transportation initiatives • Evaluated TAPS ridership numbers regarding Paratransit services in Allen and determined budgetary impact. Goal 6. Maintain operational excellence in City government services • Issued general obligation bonds in the amount of $10.595 million for maintenance needs at existing facilities, street and alley repairs, Ridgeview Drive, Stacy Road and other roadway projects, drainage improvements, park land acquisition and park development, public art projects, and public facilities. • City received perfect audit for the 6th consecutive year for the 2013-2014 Comprehensive Annual Financial Report. • Continued implementation of the City Council's Strategic Plan. • Continued the City of Allen's commitment to service excellence through the employee P.R.I.D.E. program. Goal 7. Provide economic investment that increases employment opportunity, the tax base, and provides desired goods and services for residents and contributes to the community character and identity • Welcomed a variety of new businesses including Michael's, Black Walnut Cafe, Envy Cheer, Cafe del Rio, CrossFit Ammo, Jimmy John's, Liberty Burger, Legacy ER and Bricklyn Pizza. Goal 1. Enhance Community Livability and Safety • Identify Collin County Services available to Allen residents and encourage County to have a higher profile in Allen. Goal 2. Cultivate reaional alliances and partnerships with aaencies and governmental units that affect Allen • Continue to carefully evaluate potential Private/Public Partnership opportunities. • Continue to build and strengthen relationships with members of the County Commissioners Court. • Define and advocate Allen's positions and interests at the Texas legislature. Goal 6. Maintain operational excellence in City government services • Provide an App for residents to request and/or report a need for City services. • Continue to offer employees professional growth and development opportunities while identifying outlets to celebrate organizational successes. • Encourage creativity, flexibility, and accessibility in responding to customers' requests. • Maintain fiscally responsible policies and procedures to continue to operate the City in a cost efficient manner. • Continue to review maintenance and operations costs related to both capital investment and the provision of services so that our city operations are able to continue to achieve strategic priorities in a sustainable manner. City of Allen 54 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Personnel Services 678,172 726,977 743,584 772,504 Operations 19,996 22,041 22,041 20,720 DEPARTMENT TOTAL $ 698,168 $ 749,018 $ 765,625 $ 793,224 City of Allen 55 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULLTIME City Manager 1 1 1 1 Assistant City Manager 1 1 1 2 Assistant to the City Manager 1 1 1 1 Executive Assistant to City Manager 1 1 1 1 Senior Administrative Assistant 1 1 1 0 TOTAL FULL TIME 5 5 5 5 PART-TIME 569 477 508 1,017 Temporary Assistant City Manager 0.50 0.50 0.50 0.50 TOTAL PART TIME 0.50 0.50 0.50 0.50 City of Allen 55 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 501,051 523,523 539,082 560,426 Longevity 2,512 1,540 1,428 1,740 Overtime 1,483 2,000 2,000 2,000 Deferred Compensation 15,977 15,675 16,453 16,450 FICA 31,029 42,911 38,293 44,472 TMRS 73,894 75,395 77,631 80,699 Worker's Compensation 569 477 508 1,017 Health Insurance 39,189 52,163 51,162 50,417 Dental Insurance 3,004 3,723 4,179 3,944 Long-term Disability 726 782 788 785 Life Insurance 757 812 867 832 Flexible Spending 181 176 168 166 Car Allowance 7,800 7,800 7,800 7,800 Health Savings - - 3,225 1,756 SUBTOTAL $ 678,172 $ 726,977 $ 743,584 $ 772,504 OPERATING EXPENDITURES Training & Travel 12,042 12,310 12,310 10,590 Dues & Subscriptions 4,062 4,781 4,781 5,130 City of Allen 55 FY2015 Budget Board & Commission Training General Supplies 2012-2013 ACTUAL 1,648 2013-2014 BUDGET 2,250 2013-2014 AMENDED 2,250 2014-2015 BUDGET 2,250 2,244 2,700 2,700 2,750 SUBTOTAL $ 19,996 $ 22,041 $ 22,041 $ 20,720 DEPARTMENT TOTALS $ 698,168 $ 749,018 $ 765,625 $ 793,224 NO CAPITAL ITEMS City of Allen 56 FY2015 Budget CITY SECRETARY DIVISIONS CITY SECRETARY 001-1000 MAYOR AND COUNCIL 001-1010 City Secretary Records Management Specialists I Senior Administrative Assistant I I Administrative Assistant City of Allen 57 FY2015 Budget ,y OF,q�I The City Secretary's Office is responsible for the administration of city elections, the citywide Records Management program, responding to Public Information Requests and the annual Board and Commission appointment process. The Office operates the Municipal Records Center for the storage of inactive city records until such time as those records may be disposed of; identifies, preserves and serves as custodian of the city's historical records. Goal 6. Maintain operational excellence in City government services Strategy 3. Continually Enhance the City of Allen's Customer Service Approach to Delivering Quality Services • Conducted the General Election in accordance with State law • Conducted the annual orientation program for newly appointed and reappointed Board and Commission members • Completed the annual destruction of city records in accordance with the Texas State Library requirements • Conducted annual open government training program for city personnel • Conducted an Email Content Management Training Class for new city personnel • Coordinated the Administrative Support Team • Completed Supplement No. 10 to the Code of Ordinances and Supplement No. 11 to the Land Development Code • Conducted records management training for Records Liaison Officers • Complied with the Public Information Act in responding to requests for open records in a timely fashion for the City of Allen and Arts of Collin County Commission, Inc. • Continued microfilm and imaging program to ensure the preservation of commercial building plans and permanent City documents Goal 6. Maintain operational excellence in City government services Strategy 3. Continually Enhance the City of Allen's Customer Service Approach to Delivering Quality Services • Respond promptly to requests for documents so that customers receive information in a timely manner • Publish legal notices to satisfy state law and to inform the public through print media • Maintain official city records to ensure the efficient retrieval of those records • Administer city elections in accordance with state law, being unbiased and ethical in the process • Continue to provide support and training for the Records Management program, ensuring compliance with the Texas State Library guidelines for records management • Continue the program to encourage and increase voter participation in city elections • Continue the open government and public information training programs for city personnel City of Allen 58 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Personnel Services 236,101 239,127 229,407 325,032 Operations 74,215 103,704 102,954 116,182 DEPARTMENT TOTAL $ 310,316 $ 342,831 $ 332,361 $ 441,214 PERSONNEL SUMMARY 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULLTIME City Secretary 1 1 1 1 Records Management Specialist 0 0 0 1 Senior Administrative Assistant 1 1 1 1 TOTAL FULL TIME 2 2 2 3 PART-TIME 12,344 12,670 11,605 16,202 Administrative Assistant 0.50 0.50 0.50 0.50 TOTAL PART TIME 0.50 0.50 0.50 0.50 EXPENDITURE DETAIL 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 157,436 159,188 148,017 208,189 Council Salaries 34,500 34,500 34,500 34,500 Longevity 1,000 1,104 800 882 Overtime 369 250 250 250 FICA 12,344 12,670 11,605 16,202 TMRS 22,168 22,441 20,803 29,270 Worker's Compensation 213 163 158 403 Health Insurance 6,890 7,574 11,640 32,391 Dental Insurance 597 656 1,118 2,190 Long-term Disability 216 214 192 313 Life Insurance 250 249 257 324 Flexible Spending 118 118 67 118 SUBTOTAL $ 236,101 $ 239,127 $ 229,407 $ 325,032 OPERATING EXPENDITURES Training/Travel/Mileage 30,109 32,042 31,092 34,225 Dues & Subscriptions 1,368 1,290 1,290 1,155 Printing & Reproduction 1,426 1,850 1,850 1,850 Advertising 6,507 6,350 6,550 6,350 Meeting & Receptions 14,084 20,476 20,476 20,476 Ordinance Codification 7,790 7,850 7,850 7,850 General Supplies 1,026 1,096 1,096 1,626 Boards & Commissions 3,510 6,300 6,300 6,500 City of Allen 59 FY2015 Budget Professional Services 2012-2013 ACTUAL 3,676 2013-2014 BUDGET 10,650 2013-2014 AMENDED 10,650 2014-2015 BUDGET 10,650 Elections 2,059 9,000 9,000 12,500 Records Management 2,660 6,800 6,800 13,000 SUBTOTAL $ 74,215 $ 103,704 $ 102,954 $ 116,182 DEPARTMENT TOTALS $ 310,316 $ 342,831 $ 332,361 $ 441,214 NO CAPITAL ITEMS City of Allen 60 FY2015 Budget COMMUNITY DEVELOPMENT DEPARTMENT HEALTH INSPECTION 001-4520 BUILDING INSPECTIONS 001-4530 PLANNING 001-4800 CODE ENFORCEMENT 001-4840 *One position paid from Water/Sewer and Solid Waste Funds. City of Allen 61 FY2015 Budget COMMUNITY DEVELOPMENT DEPARTMENT PERMITS 001-4550 Assistant City Manager Permit/Utility Billing Manager .5" Customer Service Representative Receptionist 3 *Position is a 1.0 FTE and is partially funded by the Water & Sewer Fund. City of Allen 62 FY2015 Budget The Building Services division is a multi -functional division charged with the responsibility of managing the plan review and permitting processes, building inspections, and compliance of building codes. Goal 1. Enhance Community Livability and Safety • Continued administering the Adopted 2009 International Codes and NEC Electrical Code for enforcement. • Continued working with builders and contractors to understand the changes in the codes. • Implemented new building permit fees. • Continued the reduction in the plan review turnaround process for commercial review from 6 weeks to 3 weeks and residential review from 21 days to 5-7 days. Goal 6. Maintain operational excellence in City government services • Continued to implement a cross -training program to cross train Building Inspectors into Combination Inspectors; creating a professional one stop shop process for the building community that will expedite development and reduce the number of trips to the construction sites by multiple inspectors for multiple inspections • Continued to implement credit card processing for various permits and registrations over the phone and in person to better assist the needs of our customers. Changed the process in which permits are processed allowing for quicker turnaround times. Created information packets for customers including FAQ's and the codes for calling in to scheduling inspections. Created a monthly posting on the web site of building permit activity. Goal 1. Enhance Community Livability and Safety • Continue support of the Insurance Services Office (ISO) rating for Building Services and support to the Fire Inspections Department by using the latest codes and standards, adding staff certifications, and providing more staff training opportunities. • Provide training hours to building inspectors in order to maintain their respective license and certifications to perform the duties required. • Continue cross training program with inspectors to develop them into combination inspectors, in order to streamline the inspection process creating a one stop shop for community development. • Continue to provide technical support for the CDBG Home Repair program. Goal 6. Maintain operational excellence in City government services • Continue refining the plan review process to increase the productivity and review turnaround times for commercial and residential permits. • Continue to provide technical support for the Community Development Block Grant (CDBG) Home Repair program. • Continue the streamlining of the permit process and reduction of permit applications by consolidation of applications and reduction of packet size. • Implement the administrative software as it relates to Building Services City of Allen 63 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION BUDGET FULLTIME Personnel Services 1,092,197 1,229,887 1,147,635 1,278,751 Operations 34,376 39,698 38,698 54,810 DEPARTMENT TOTAL $ 1,126,573 $ 1,269,585 $ 1,186,333 $ 1,333,561 City of Allen 64 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULLTIME Building Official 1 1 1 1 Assistant Building Official 0 1 1 1 Code Inspection Supervisor 1 0 0 0 Permit Supervisor 1 1 0 0 Permit/Utility Billing Manager * 0 0 0.5 0.5 Building Inspector 4 4 4 4 Sr. Environmental Health Specialist 2 2 2 2 Environmental Health Specialist 1 1 1 1 Plans Examiner 3 3 3 3 Customer Service Representative 3 3 3 3 Administrative Assistant 1 1 1 1 TOTAL FULL TIME 17 17 16.5 16.5 * This position is split between Community Development -Permits and Water & Sewer -Utility Billing. PART-TIME Receptionist 0.00 0.00 0.50 1.00 TOTAL PART TIME 0.00 0.00 0.50 1.00 City of Allen 64 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 768,672 833,074 801,381 886,968 Longevity 4,808 4,308 3,432 3,556 Overtime 4,066 5,253 5,253 11,253 FICA 55,697 62,465 57,484 63,235 TM RS 108,476 117,233 112,921 124,674 Worker's Compensation 1,783 1,481 1,431 3,079 Health Insurance 136,875 189,930 152,144 171,948 Dental Insurance 9,494 13,585 11,047 11,392 Long-term Disability 1,148 1,204 1,127 1,169 Life Insurance 879 942 966 977 Flexible Spending 299 412 449 500 SUBTOTAL $ 1,092,197 $ 1,229,887 $ 1,147,635 $ 1,278,751 City of Allen 64 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET OPERATING EXPENDITURES Training/Travel/Mileage 4,556 10,700 10,700 20,020 Dues & Subscriptions 1,803 4,010 4,010 4,310 Clothing & Uniforms 5,304 5,200 5,200 5,200 Printing & Reproduction - - - 3,000 General Supplies 7,032 12,048 12,048 12,300 Small Tools & Minor Equipment 789 3,500 2,500 4,000 Vehicle Maintenance 3,932 4,240 4,240 4,480 Equipment Maintenance - - - 500 Professional Services 10,960 - - 1,000 SUBTOTAL $ 34,376 $ 39,698 $ 38,698 $ 54,810 DEPARTMENT TOTALS $ 1,126,573 $ 1,269,585 $ 1,186,333 $ 1,333,561 NO CAPITAL ITEMS City of Allen 65 FY2015 Budget The Land Development and Community Integrity divisions are responsible for land use and transportation planning, zoning administration, development coordination, certain economic development initiatives, community development programs, neighborhood integrity initiatives, code enforcement and environmental health while providing staff support for the Planning & Zoning Commission, the Board of Adjustment, the Sign Control Board, the Allen Economic Development Corporation and the Allen City Council. Goal 1. Enhance Community Livability and Safety Strategy 2. Create a clear plan to provide housing and other amenities to attract "Baby Boomers" and retirees to live, shop, and play in Allen • Implemented the Area Job Access/Reverse Commute (JARC) program through a partnership with Texoma Area Paratransit System (TAPS) to provide one commuter and two local bus routes. Since the start date of the new routes in November, monthly ridership has grown to over 1,200 passengers. • Facilitated new developments including Hamilton Hills, The Village at Twin Creeks and various retail and restaurant establishments including the Nine Band Brewery, RaceTrac, Jimmy Johns, and Christian Brothers Automotive. Strategy 3. Manage growth and development to preserve Allen's character and maintain neighborhood vitality • Implemented 2010-2015 CDBG Consolidated Plan and completed 10 home rehabilitation projects, 3 emergency repair projects and provided funding to social and public services • Code enforcement addressed 6,600 violations while issuing 35 citations • Completed additional major amendments to the Allen Land Development Code • Facilitated new residential developments including Cypress Meadows, The Landings, The Enclave and Bethany Mews Goal 1. Enhance Community Livability and Safety Strategy 2. Create a clear plan to provide housing and other amenities to attract "Baby Boomers" and retirees to live, shop, and play in Allen • Partner with land owners to implement Planned Development No. 108 in support of the hospital area • Focus on senior living and related services Strategy 3. Manage growth and development to preserve Allen's character and maintain neighborhood vitality • Adopt a new five year CDBG Consolidated Plan addressing the needs of lower income residents • Complete a Community Integrity plan as part of the Comprehensive Plan update Strategy 5. Update Allen's Comprehensive Plan • Adopt an updated Comprehensive Plan Goal 6. Maintain operational excellence in City government services Strategy 1. Utilize technology for optimum performance and customer service • Implement the Tyler Technologies Software City of Allen FY2015 Budget City of Allen 67 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Personnel Services 760,352 854,542 811,375 856,031 Operations 75,690 97,413 100,113 110,188 Capital - - 19,850 - DEPARTMENT TOTAL $ 836,042 $ 951,955 $ 931,338 $ 966,219 I i li»I I � 1 11 i J idllliuuuf uluiVumf Iluumfffuilfloilluiifloiluumf uuu��lumf(ffiumillhi�oi�iiffiu�lluiliulidffffmfuiiim��liulllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll( ui I i i, 1, 1 ! J J i� II +i I I I 2012-2013 2013-2014 2013-2014 2014-2015 FULLTIME ACTUAL BUDGET AMENDED BUDGET Director 1 1 1 1 Assistant Director 1 1 1 1 Senior Planner 1 1 1 1 Planner 2 2 2 2 Code & Health Compliance Manager 1 1 1 1 Senior Code Enforcement Officer 0 0 0 1 Code Enforcement Officer 2 3 3 2 Senior Administrative Assistant 1 1 1 1 TOTAL FULL TIME 9 10 10 10 uuu m u mi »»»i» » »» » uum u i i ilio i i ri r I I , 1 J l r 1, f iuuulii(foiiiullllllluuu�u�lmffiuum�flulu�luuu��ulmhuuuffllliumi�iuuullBu��iullllluhullmmllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllf u is ru I uuu uu uuu uuum a iii» u i i r I I 1 I 1 r II 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 555,089 607,885 584,017 615,434 Longevity 2,452 2,836 2,896 3,168 Overtime 3,424 2,311 3,311 3,811 FICA 39,943 46,259 41,741 44,333 TMRS 78,346 85,500 82,361 86,604 Worker's Compensation 822 853 723 1,428 Health Insurance 71,887 98,445 86,609 91,776 Dental Insurance 6,508 8,328 7,675 7,452 Long-term Disability 849 961 868 871 Life Insurance 797 870 892 860 Flexible Spending 235 294 282 294 SUBTOTAL $ 760,352 $ 854,542 $ 811,375 $ 856,031 OPERATING EXPENDITURES Training & Travel 12,307 15,650 16,650 23,150 Dues & Subscriptions 3,316 3,593 3,843 3,843 Clothing & Uniforms 1,577 2,000 2,700 2,700 City of Allen 67 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET Printing & Reproduction 1,558 3,400 3,400 3,400 Advertising 368 300 300 300 Board & Commission Training 754 2,000 2,000 2,000 Plat Administration Expense 3,115 6,000 6,000 6,000 General Supplies 4,173 6,045 6,045 9,045 Small Tools & Minor Equipment 292 1,985 2,235 3,000 Vehicle Maintenance 448 4,440 4,940 4,750 Professional Services 1,365 2,000 2,000 2,000 Donation Expense 46,417 50,000 50,000 50,000 SUBTOTAL $ 75,690 $ 97,413 $ 100,113 $ 110,188 CAPITAL OUTLAY Vehicles - - 19,850 - SUBTOTAL $ - $ - $ 19,850 $ - DEPARTMENT TOTALS $ 836,042 $ 951,955 $ 931,338 $ 966,219 2013-2014 2014-2015 VEHICLES AMENDED BUDGET 1/2 Ton Truck Regular Cab 19,850 $ 19,850 $ - City of Allen 68 FY2015 Budget COMMUNITY SERVICES DIVISIONS ADMINISTRATION 001-5110 BUILDING MAINTENANCE 001-5120 STREETS 001-5130 SERVICE CENTER 001-5140 Director 1 Senior Administrative Assistant 1 Assistant Director 1 Streets/Drainage Foreman Building Maintenance Foreman Fleet Coordinator 1 1 111 1 Crew Leader Building Technician 2 2 Lead Custodian Equipment Operator 2 2 Maintenance Worker Custodian 7 1 1 7 City of Allen 69 FY2015 Budget Community Services Administration is responsible for the efficient and effective administration and direction of the following areas: Streets, Drainage, Building Maintenance, Service Center Administration, Waste Services, Water & Sewer, and Utility Collections. Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 8. Work with partners to protect and conserve natural resources • Director continues as Board Chair to the NCTCOG Resource Conservation Council • Developed electricity and natural gas budget estimates for all City funds Continued to report electric consumption in accordance with Senate Bill 12 compliance to reduce municipal electric use by 5% per year for the 6th and final year of this program • Continued Oncor's CitySmart Program that is aimed at improving the energy efficiency of City buildings Goal 6. Maintain operational excellence in City government services Strategy 3. Continually Enhance the City of Allen's Customer Service Approach to Delivering Quality Services • Quickly and completely responded to citizen requests for assistance and information • Developed the third annual budget for the Municipal Service Center Goal 8. Proactivelv work to protect. conserve and manaee water resources • Reported the 5th year progress for the TCEQ Sanitary Sewer Overflow Program Strategy 1. Develop water conservation initiatives that encourage residents, businesses and City's operations to adopt a "low water -use" lifestyle • Continued the 3rd year of the free residential home irrigation audit program Goal 2. Cultivate reeional alliances and Dartnershios with aeencies and eovernmental units that affect Allen Strategy 8. Work with partners to protect and conserve natural resources • Continue fleet conversion to alternative fuels or vehicles meeting low emission standards (LEV) • Continue to be involved in electric deregulation through the Texas Coalition for Affordable Power (TCAP) and in the management of the City's power procurement and usage monitoring • Continue Oncor's CitySmart Program that is aimed at improving the energy efficiency of city buildings • Continue reporting of electric consumption in accordance with Senate Bill 898 compliance to reduce municipal electric use by 5% per year for a program length of 10 years Goal 6. Maintain operational excellence in City government services Strategy 3. Continually Enhance the City of Allen's Customer Service Approach to Delivering Quality Services • Respond to customer calls, e-mails, comment forms, or letters within one business day of the day of receipt • Provide responsible strategic planning to address long range water, sewer, and solid waste needs for City and NTMWD capital improvements Goal 8. Proactively work to protect, conserve and manage water resources Strategy 2. Develop water conservation initiatives that encourage residents, businesses and City's operations to adopt a "low water -use" lifestyle • Continue a free residential home irrigation audit program City of Allen 70 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Personnel Services 391,470 401,275 406,931 500,091 Operations 4,804 11,015 11,015 13,190 DEPARTMENT TOTAL $ 396,274 $ 412,290 $ 417,946 $ 513,281 OPERATING EXPENDITURES Training & Travel 2012-2013 2013-2014 2013-2014 2014-2015 Dues & Subscriptions ACTUAL BUDGET AMENDED BUDGET FULLTIME 1,758 2,950 2,950 3,000 Director 1 1 1 1 Assistant Director 1 1 1 1 Senior Administrative Assistant 1 1 1 1 TOTAL FULL TIME 3 3 3 3 OPERATING EXPENDITURES Training & Travel 2012-2013 2013-2014 2013-2014 2014-2015 Dues & Subscriptions ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES 1,758 2,950 2,950 3,000 Salaries 288,662 291,815 295,057 354,074 Longevity 2,036 2,180 2,180 2,324 Overtime 210 400 400 400 FICA 20,031 22,048 20,517 26,125 TMRS 40,611 41,159 41,593 49,896 Worker's Compensation 322 250 272 601 Health Insurance 36,214 39,829 43,115 61,944 Dental Insurance 2,191 2,410 2,554 3,287 Long-term Disability 451 443 440 549 Life Insurance 566 565 616 656 Flexible Spending 176 176 187 235 SUBTOTAL $ 391,470 $ 401,275 $ 406,931 $ 500,091 OPERATING EXPENDITURES Training & Travel 394 1,940 1,940 3,965 Dues & Subscriptions 2,016 2,675 2,675 2,725 General Supplies 1,758 2,950 2,950 3,000 Vehicle Maintenance 636 1,000 1,000 1,000 Radio Maintenance - 200 200 200 Professional Services - 2,250 2,250 2,300 SUBTOTAL $ 4,804 $ 11,015 $ 11,015 $ 13,190 DEPARTMENT TOTALS $ 396,274 $ 412,290 $ 417,946 $ 513,281 NO CAPITAL ITEMS City of Allen 71 FY2015 Budget The Building Maintenance division is responsible for maintaining a high quality interior building appearance and administering maintenance and repair contracts for City Hall, Municipal Service Center, City Hall Annex, Municipal Court / Parks & Recreation, Library, Police Station, Animal Shelter, Stacy Road Pump Station, and administrative areas in the Central Fire Station. Building Maintenance performs a variety of tasks including: janitorial and custodial services, building mechanical system preventive maintenance and repair, furniture assembly, bulk mail transport, minor remodeling projects, and other tasks to ensure efficient building operations and staff support. • Assisted in set up and break down at numerous City sponsored events • Continued automated building maintenance request system with assistance from IT department Goal 5. Systematically invest in public infrastructure Strategy 3. Develop and implement Infrastructure Maintenance Plan/schedules for Community Service operations • Continued to manage annual preventive maintenance contracts for City Hall, Municipal Service Center, Municipal Annex, Courts Facility, Library, Police Station, and Animal Shelter • Oversee and assist with renovation projects; Annex remodel for Police Department, Police Facility Security, roof replacement at Library, City Hall cubicle project Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 6. Work with partners to protect and conserve natural resources Objective 2. Work with partners to conserve electricity • Participated in planning of city buildings for energy efficiency through Oncor's electric demand and use reduction programs Goal 5. Systematically invest in public infrastructure Strategy 3. Develop and implement Infrastructure Maintenance Plan/schedules for Community Service operations • Maintain a high level of maintenance and repair for City facilities the division maintains • Join Metroplex Facility Managers Association Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 8. Work with partners to protect and conserve natural resources Objective 2. Work with partners to conserve electricity • Pursue opportunities and work with other departments to make the best use of future ONCOR programs dedicated towards further reducing the city's energy consumption City of Allen 72 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Personnel Services 592,554 639,129 632,938 643,942 Operations 449,936 314,633 316,623 352,617 DEPARTMENT TOTAL $ 1,042,490 $ 953,762 $ 949,561 $ 996,559 FULLTIME Fleet Coordinator Building Maintenance Foreman Lead Custodian Building Technician Custodian TOTAL FULL TIME PERSON N EL SERVICES Salaries Longevity Overtime FICA TM RS Worker's Compensation Health Insurance Dental Insurance Long-term Disability Life Insurance Flexible Spending SUBTOTAL $ OPERATING EXPENDITURES Training & Travel Dues & Subscriptions Clothing & Uniforms Advertising Rentals/Leasing Janitorial Supplies Small Tools & Minor Equipment gn1,) - m1 i )n1 3 - )nl4 m1 R - 7n14 7n14 -,)n1 S 0 0 0 1 1 1 1 1 2 2 2 2 2 2 2 2 7 7 7 7 12 12 12 13 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 386,116 391,713 402,425 413,912 2,660 2,800 2,864 3,512 10,822 20,043 20,043 20,043 28,410 29,092 29,571 29,754 55,715 55,232 58,265 58,439 4,923 3,709 4,242 7,848 94,585 124,276 104,478 99,988 8,116 10,953 9,748 9,200 594 595 599 583 407 422 453 428 206 294 250 235 592,554 $ 639,129 $ 632,938 $ 643,942 - 1,070 1,070 3,070 - 545 545 545 4,937 4,400 4,400 4,480 126 150 150 150 - 2,600 2,600 2,650 42,651 50,000 50,000 71,853 1,486 6,500 6,500 9,801 City of Allen 73 FY2015 Budget Building Maintenance Vehicle Maintenance Professional Services 2012-2013 ACTUAL 312,913 4,339 83,484 2013-2014 BUDGET 147,500 1,600 100,268 2013-2014 AMENDED 149,490 1,600 100,268 2014-2015 BUDGET 158,030 1,650 100,388 SUBTOTAL $ 449,936 $ 314,633 $ 316,623 $ 352,617 DEPARTMENT TOTALS $ 1,042,490 $ 953,762 $ 949,561 $ 996,559 NO CAPITAL ITEMS City of Allen 74 FY2015 Budget The Service Center division is responsible for managing the common/shared facilities located at the Municipal Service Center including the administration building, fueling operations, vehicle wash operations, and the fleet maintenance facility. The division also budgets for all Municipal Service Center utilities including water, sewer, natural gas, and electricity Goal 6. Maintain operational excellence in City government services Strategy 3. Continually Enhance the City of Allen's Customer Service Approach to Delivering Quality Services. • Oversaw operations of Municipal Service Center including administration building, shop building, fleet services building, fuel island, and car wash • Manage the automated vehicle fueling and vehicle wash facilities including the necessary accounting associated with these services • Managed operations budget for Service Center for FY 13-14 including the transfer of General Fund fuel costs to be included in service center budget Goal 6. Maintain operational excellence in City government services Strategy 3. Continually Enhance the City of Allen's Customer Service Approach to Delivering Quality Services. Continue to monitor the vehicle fueling and vehicle wash facilities including the necessary accounting associated with these services Develop and monitor the operations budget and be prepared to make mid -year adjustments and develop the FY 14-15 budget based on the facilities historic costs that are developed Establish a Fleet Coordinator position to manage fuel system, non-public safety GPS system, assist in fleet replacements, fleet sales, fleet acquisition, and begin consolidation of vehicle records including maintenance records as Tyler Financial Management System is fielded. City of Allen 75 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET rl AccIGIrAW)KI Operations 653,328 711,366 716,166 701,021 DEPARTMENT TOTAL $ 653,328 $ 711,366 $ 716,166 $ 701,021 2012-2013 2013-2014 2013-2014 2014-2015 ArTI IAI RI Inr,FT AKAFr\InFn RI Inr,FT OPERATING EXPENDITURES Rentals - 1,500 1,500 1,500 Fuel 617,283 638,151 638,151 638,151 Janitorial Supplies 10,006 20,445 20,445 - Small Tools & Minor Equipment 427 2,200 7,000 7,200 Building Maintenance 8,846 5,000 5,000 8,000 Equipment Maintenance 912 3,000 3,000 5,000 Professional Services 15,854 41,070 41,070 41,170 SUBTOTAL $ 653,328 $ 711,366 $ 716,166 $ 701,021 DEPARTMENT TOTALS $ 653,328 $ 711,366 $ 716,166 $ 701,021 NO CAPITAL ITEMS City of Allen 76 FY2015 Budget Streets division is responsible for promoting quality of life and the public's safe driving experience through maintaining public streets, sidewalks, and alleys. Goal 5. Systematically invest in public infrastructure Strategy 2. Develop and implement Infrastructure Maintenance Plan/schedules for Community Service operations • Performed routine concrete and asphalt street maintenance to extend the life of the city's roadways • Managed the city/resident cost -shared sidewalk replacement program • Developed and oversaw annual street and alley repair project • Responded to all citizen requests for assistance within 24 hours to demonstrate a high degree of customer service Goal 5. Systematically invest in public infrastructure Strategy 2. Develop and implement Infrastructure Maintenance Plan/schedules for Community Service operations • Continue the annual street and alley condition assessments and use the assessment to formulate the division's Pavement Maintenance program • Manage the city/resident cost -shared Sidewalk Replacement program • Continue to perform routine concrete and asphalt street maintenance to extend the life of the city's infrastructure • Start a pilot program for screening wall repair and/or replacement for city owned walls • Continue to rapidly respond to citizen calls and concerns on streets, alleys, and sidewalks City of Allen 77 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Personnel Services 646,726 695,442 733,107 728,643 Operations 180,079 234,876 234,876 361,136 DEPARTMENT TOTAL $ 826,805 $ 930,318 $ 967,983 $ 1,089,779 City of Allen 78 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULLTIME Foreman 1 1 1 1 Crew Leader 2 2 2 2 Equipment Operator 2 2 2 2 Maintenance Worker 7 7 7 7 TOTAL FULL TIME 12 12 12 12 City of Allen 78 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 402,380 413,792 423,847 436,250 Longevity 4,288 4,372 4,372 4,936 Overtime 10,462 17,513 42,156 17,600 FICA 28,812 30,605 31,397 30,170 TMRS 58,288 58,543 63,615 61,766 Worker's Compensation 10,987 8,406 9,993 17,736 Health Insurance 122,079 149,786 147,443 150,012 Dental Insurance 8,284 11,174 9,081 8,985 Long-term Disability 630 629 631 615 Life Insurance 428 446 477 455 Flexible Spending 88 176 95 118 SUBTOTAL $ 646,726 $ 695,442 $ 733,107 $ 728,643 OPERATING EXPENDITURES Training/Travel/Mileage 25 750 750 750 Dues & Subscriptions 268 275 275 275 Clothing & Uniforms 6,352 7,550 7,550 7,700 Printing & Reproduction 16 190 190 200 Rentals 256 2,625 2,625 2,675 General Supplies 602 500 500 500 Medical & Chemical Supply 270 350 350 350 Small Tools & Minor Equipment 11,674 11,536 11,536 11,786 Vehicle Maintenance 8,835 13,500 13,500 13,775 Equipment Maintenance 2,441 10,200 10,200 10,400 Radio Maintenance - 725 725 725 City of Allen 78 FY2015 Budget DEPARTMENT TOTALS $ 826,805 $ 930,318 $ 967,983 $ 1,089,779 NO CAPITAL ITEMS City of Allen 79 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET Asphalt Maintenance 47,454 30,000 30,000 80,500 Sidewalk Replacement 19,594 10,000 10,000 20,000 Street Maintenance 82,292 145,250 145,250 210,000 Professional Services - 1,425 1,425 1,500 SUBTOTAL $ 180,079 $ 234,876 $ 234,876 $ 361,136 DEPARTMENT TOTALS $ 826,805 $ 930,318 $ 967,983 $ 1,089,779 NO CAPITAL ITEMS City of Allen 79 FY2015 Budget 11111-91 40 4 ENGINEERING DIVISIONS ENGINEERING 001-6000 TRAFFIC 001-6020 * ROW/Utility Coordinator, one Construction Inspector and one Civil Engineer are funded in Water & Sewer **One position funded out of the Drainage Fund. City of Allen 81 FY2015 Budget The Engineering Department provides planning and engineering services for City of Allen infrastructure and facilities, including buildings, streets, traffic signals, drainage, water, and wastewater. In addition to the implementation of the Capital Improvement Program, the department ensures that all traffic signalization and traffic control devices are maintained and compliant with state and federal guidelines to efficiently move vehicular traffic through the community. The department is also responsible for streetlight maintenance, floodplain management, storm water management and education, and provides inspection services for public works and private development construction projects. Goal 3. Improve regional mobility through transportation initiatives Strategy 2. Continue to leverage County, State (TxDOT) and Federal resources for road funding • Construction to widen US 75 to 8 general purpose lanes and improve key frontage road intersections began in April 2014 and the Engineering Department has staff representative assigned to be a liaison to TxDOT on this project. • Assisted the Community Development Department in updates to the Comprehensive Plan. • Applied for several grants through the NCTCOG to implement sidewalk accessibility improvements at various locations. • Sought and was successfully awarded state funding to implement new synchronized signal timing on seven corridors throughout the community, which will be coordinated with our neighboring cities as well. Goal 5. Systematically invest in public infrastructure Strategy 3. Construct and improve roadway infrastructure • Traffic Operations: Completed Phase 3 of the street bike route markings, replaced street name blades in three sign zones, refreshed and replaced pavement markings throughout the city, constructed three (3) new traffic signals, and successfully obtained a grant to implement coordination signal timing along seven corridors in Allen. • Completed construction on the following projects: Exchange Parkway Widening, Bray Central Widening. • Construction completed on 2013 Streets & Alley Repair project which includes $1M of pavement replacement and 25 Barrier Free Ramps. Strategy 4. Plan for the construction of needed city facilities • Completed key energy-saving facility upgrades (HVAC replacement and LED lighting installations). • Renovated the Fire Station #4 kitchen and provided coiling overhead doors at central fire station. Goal 8. Proactively work to protect, conserve and manage water resources • Completed construction on the Whis-Lynge neighborhood Water and Sewer Replacement project. • Completed bank stabilization and extension of the Old Stone Dam landmark. • Began design of Fountain Park Neighborhood Water and Sewer Replacement Project. Goal 2. Cultivate reaional alliances and oartnershios with aaencies and aovernmental units that affect Allen Strategy 4. Fully utilize resources from Collin County, NCTCOG, TPWD, and other agencies and entities • Continue partnering with Collin County to fund roadway projects (Ridgeview Drive and FM2551) • Partner with TxDOT to implement traffic signal upgrades coincident with TxDOT roadway widening projects (FM2786 and US75) Goal 3. Improve regional mobility through transportation initiatives Strategy 2. Continue to leverage County, State (TOOT) and Federal resources for road funding • Execute agreement with TxDOT to remove SH5 and FM2551 (Angel Parkway) from the state network of roads, in exchange for a TxDOT commitment to advance the widening of FM2551 as a priority project • Coordinate with TxDOT during the widening of FM2786 (Stacy Road), starting construction in April 2015. Goal 5. Systematically invest in public infrastructure Strategy 3. Construct and improve roadway infrastructure • Construct Ridgeview Drive (Watters Branch Creek to Stacy Road) in advance of the west side athletic complex development. • Initiate the 2014 Streets & Alleys Project for city-wide pavement repair and targeted sidewalk accessibility enhancements Strategy 4. Plan for the construction of needed city facilities Complete architecture design and begin reconstruction of Fire Station #2. City of Allen 82 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION 1 1 1 1 1 1 Personnel Services 1,039,632 1,157,890 1,159,394 1,205,397 Operations 424,512 501,295 701,995 652,889 DEPARTMENT TOTAL $ 1,464,144 $ 1,659,185 $ 1,861,389 $ 1,858,286 FULLTIME Director Assistant Director Program Manager Transportation Manager Construction Manager Construction Inspector Senior Administrative Assistant GIS Technician Civil Engineer Senior Signal Technician Signs and Markings Technician Traffic Signal Technician Traffic Signal Assistant TOTAL FULL TIME PERSONNEL SERVICES Salaries Longevity Overtime FICA TM RS Worker's Compensation Health Insurance Dental Insurance Long- term Disability Life Insurance Flexible Spending Health Savings Account OPERATING EXPENDITURES Training/Travel/Mileage Dues & Subscriptions 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 1 1 1 1 1 1 1 1 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 1 2 0 0 1 0 13 13 13 13 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 743,533 814,081 822,264 859,645 4,384 4,652 4,336 4,924 9,690 15,032 15,032 15,032 54,713 60,526 59,354 61,818 105,830 114,622 116,485 121,040 4,253 3,751 3,948 7,817 107,749 133,335 123,000 122,297 6,852 8,979 7,814 7,667 1,158 1,238 1,208 1,211 1,053 1,204 1,164 1,126 417 470 531 518 - - 4,258 2,302 SUBTOTAL $ 1,039,632 $ 1,157,890 $ 1,159,394 $ 1,205,397 7,284 9,530 9,530 9,720 4,006 5,385 5,385 5,465 City of Allen 83 FY2015 Budget DEPARTMENT TOTALS $ 1,464,144 $ 1,659,185 $ 1,861,389 $ 1,858,286 NO CAPITAL ITEMS City of Allen 84 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET Clothing & Uniforms 3,556 5,830 5,830 4,900 General Supplies 2,860 3,800 3,500 3,800 Small Tools & Minor Equipment 1,657 1,750 1,750 1,750 Vehicle Maintenance 3,633 5,000 5,000 5,054 Street Marking Maintenance 99,163 109,000 250,000 250,000 Traffic Signal Maintenance 53,829 57,000 57,000 62,920 Street Light Maintenance 91,908 180,000 170,000 180,000 Street Sign Replacement 59,753 67,000 67,000 72,280 Professional Services 44,883 5,000 75,000 5,000 School Crossing Guards 51,980 52,000 52,000 52,000 SUBTOTAL $ 424,512 $ 501,295 $ 701,995 $ 652,889 DEPARTMENT TOTALS $ 1,464,144 $ 1,659,185 $ 1,861,389 $ 1,858,286 NO CAPITAL ITEMS City of Allen 84 FY2015 Budget Budget Officer 1 Senior Financial Analyst .5 Controller 1 Senior Accountant II 1 Accounting Technician 2 Senior Accountant 1 Accountant 1 FINANCE DIVISIONS FINANCE 001-5500 Chief Financial Officer 1 Senior Administrative Assistant 1 Assistant Chief Financial Officer 1 Purchasing Manager Accountant 1 1 U Senior Payroll Specialist Contract 1 Administrator 1 Financial Services Administrator Buyer .5 2 City of Allen 85 FY2015 Budget The Finance department's purpose is to provide responsive and accurate technical staff support to the City Manager and all operating departments and to plan, manage and maintain the financial affairs of the City. Goal 6. Maintain operational excellence in City government services Strategy 4. Ensure excellent fiscal management to maintain public trust • Continued to receive professional awards and recognition: o Received the 15th Certificate of Achievement for Excellence in Financial Reporting from the National Government Finance Officers Association (GFOA) o Received the 15th Distinguished Budget Presentation Award from GFOA o Received the 14th Achievement of Excellence in Procurement Award from the National Purchasing Institute (NPI) • For the sixth consecutive year, the external audit for the period ending September 30, 2013 resulted in no deficiencies or "management comment items". • The City maintained its bond ratings as follows: Standard and Poor's rating of AAA on G.O. Bonds and AAA on the Water and Sewer Revenue Bonds. Moody's ratings are Aal on G.O Bonds, Aa2 on Water and Sewer Revenue Bonds, Aa3 on Economic Development Revenue Bonds and Al on Community Development Revenue Bonds. • Issued G.O. Bonds in the amount of $10,595,000 in June 2014. • Continued financial reviews in various areas related to property taxes, sales taxes, hotel/motel taxes, tax increment financing (TIF) agreements, economic development agreements, franchise fees, and monitored long range financial plans for debt management and selected operating funds. • Provided financial analysis to monitor the economic incentive agreements related to various agreements, including The Village at Allen, the Allen Event Center, Cabela's, Stacy Furniture (ended in FY2014), and Watters Creek. • The Administrative software implementation began with account and process procedures analysis, static environment testing, and software training in various Finance areas. The anticipated implementation date is April 1, 2015. Additional software modules will involve Finance staff throughout the next couple years. • Promoted vendor education through the Collin County Governmental Purchaser's Forum annual "How to Do Business with Government Entities" vendor fair. Goal 6. Maintain operational excellence in City government services Strategy 4. Ensure excellent fiscal management to maintain public trust • Continue to receive professional awards and recognition from GFOA and NPI. • Continue to monitor the impact of the economy on current financial conditions affecting the City's revenues and expenses, specifically with reviews in various areas related to property taxes, sales taxes, hotel/motel taxes, franchise fees, building permits, and economic development agreements including TIF's. • Continue to analyze the City's ability to implement the CIP program and the impact on the long range financial plan for debt management and selected operating funds. • Submit a new Bond Program to the City Council for consideration to include on a ballot for voter approval. • Continue to work on the implementation of the new Administrative software, updates to organizational policies to reflect process and procedural changes and/or improvements, and assist with training departments in the use of the new software. • Continue vendor awareness of the web based electronic bid software to improve competitive pricing and monitoring of vendor bids and contracts. • Work with departments to develop a facilities and infrastructure list to address future operating maintenance issues. City of Allen 86 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION BUDGET FULLTIME Personnel Services 1,362,613 1,611,196 1,536,312 1,653,722 Operations 211,884 279,524 260,978 273,629 DEPARTMENT TOTAL $ 1,574,497 $ 1,890,720 $ 1,797,290 $ 1,927,351 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULLTIME Chief Financial Officer 1 1 1 1 Assistant Chief Financial Officer 0 0 0 1 Assistant Director 1 1 1 0 Budget Manager 1 0 0 0 Budget Officer 0 1 1 1 Senior Financial Analyst 1 0 0 0 Controller 0 0 1 1 Accounting Manager 1 1 0 0 Senior Accountant II 0 0 0 1 Senior Accountant 1 1 1 1 Accountant 3 3 3 2 Senior Payroll Specialist 0 0 0 1 Payroll Specialist 1 1 1 0 Accounting Technician 2 2 2 2 Senior Administrative Assistant 1 1 1 1 Purchasing Manager 1 1 1 1 Contract Administrator 1 1 1 1 Buyer 2 2 2 2 TOTAL FULL TIME 17 16 16 16 PARTTIME Senior Financial Analyst 0.00 0.50 0.50 0.50 Financial Services Administrator 0.00 0.50 0.50 0.50 TOTAL PART TIME 0.00 1.00 1.00 1.00 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 999,709 1,135,420 1,093,109 1,176,445 Longevity 5,278 4,742 4,802 5,630 Overtime 2,086 20,160 7,000 15,000 FICA 69,845 84,783 75,736 83,260 TM RS 140,557 159,623 153,536 165,490 Worker's Compensation 1,127 944 971 2,009 Health Insurance 136,093 187,124 184,243 189,291 Dental Insurance 10,042 14,676 13,260 12,929 Long-term Disability (3,914) 1,680 1,568 1,605 City of Allen 87 FY2015 Budget 2012-2013 ACTUAL OPERATING EXPENDITURES Life Insurance 1,290 Flexible Spending 500 2013-2014 BUDGET 1,456 588 2013-2014 AMENDED 1,493 594 2014-2015 BUDGET 1,475 588 SUBTOTAL $ 1,362,613 $ 1,611,196 $ 1,536,312 $ 1,653,722 Training/Travel/Mileage 14,386 22,250 18,470 28,725 Dues & Subscriptions 4,859 6,035 6,298 6,453 Banking Services 5,848 18,628 6,090 5,990 General Supplies 8,947 11,175 11,275 11,275 Small Tools & Minor Equipment 1,183 2,000 2,000 2,000 Audit Fees 30,435 32,776 30,435 32,776 Professional Services 1,806 16,880 16,880 16,880 Courier Services 8,670 9,780 9,530 9,530 Credit Card Costs 135,750 160,000 160,000 160,000 SUBTOTAL $ 211,884 $ 279,524 $ 260,978 $ 273,629 DEPARTMENT TOTALS $ 1,574,497 $ 1,890,720 $ 1,797,290 $ 1,927,351 NO CAPITAL ITEMS City of Allen 88 FY2015 Budget FIRE DIVISION 001-3500 Chief 1 Senior Administrative Assistant 1 Assistant Chief/Support Assistant Chief/Prevention Assistant Chief/Operations Services 1 1 Division Chief/Support Public Education Coordinator Battalion Chief/Operations Services 1 3 1 Fire Prevention Specialist Support Services 4 Technician Captain 1 18 Administrative Assistant 1 Driver Operator Engineer (DOE) 15 Firefighter/Paramedic 63 City of Allen 89 FY2015 Budget The Allen Fire Department serves and protects its citizens and visitors by providing the best in Emergency Medical Services, Fire Suppression, Fire Prevention and Education, and Emergency Management. Goal 1. Enhance Community Livability and Safety • Activated additional features of the Computer Aided Dispatching system to further reduce dispatching time • Enhanced the use of 'address points' within the Computer Aided Dispatch system • Updated the medical treatment protocols to reflect advanced treatment options • Enhanced quality improvement and quality assurance programs related to EMS incidents • Emergency Medical Dispatching (EMD) system was updated • Attended training on new radar software to aid in evaluating severe weather and its impact on Allen • Expanded our officer development program • Increased the college education requirements for promotions • Renegotiated contracts for medical supplies and equipment • Revised our EMS continuing education delivery methods • Expanded MediSim (an EMS simulation training program utilizing a high tech patient manikin) • Researched and implemented practices to comply with new regulatory mandates • Evaluated requirements of the Affordable Care Act • Made application to the Texas Ambulance Supplemental Payment Program. We anticipate this will result in approximately $200,000 of new revenue that can be utilized to help fund EMS operations. Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 3. Expand Public Safety Regional Partnerships • Increased inter -operability with neighboring fire departments through joint training and resource sharing • Enhanced operations and federal grant eligibility by completing NIMS and ICS training requirements • Worked with the Insurance Service Office to maintain our Public Protection Classification (PPC). The PPC for Allen is a Class 2 (on a scale of 1 to 10 with 1 being the best rating). This places Allen in the top 5%. • Prevention staff joined the Fire Prevention Association of North Texas to increase networking and training. Goal 1. Enhance Community Livability and Safety Strategy 1. Continue to provide progressive and efficient emergency services • Enhance/expand the capabilities and use of the Community Emergency Response Team (CERT) • Expand the use of NIMS simulation lab to include additional mutual aid departments • Utilize the records management system to analyze our emergency incident response data and make adjustments Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 3. Expand Public Safety Regional Partnerships • Increase inter -operability with neighboring departments through joint training, policy sharing and facility placement • Work with Collin County Fire Chiefs to enhance the county -wide mutual aid system • Continue to push local hospital emergency departments to increase their capabilities and working relationship with the AFD to insure the highest level of care for our citizens transported by ambulance to their facilities Goal 5. Systematically invest in public infrastructure Strategy 4. Plan for the construction of needed City facilities • Complete design and facility programming for FS#2 • Select Contractor • Begin construction of FS#2 City of Allen FY2015 Budget CLASSIFICATION Personnel Services Operations Capital 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 11,196,976 11,884,997 11,615,327 12,208,448 836,821 869,166 906,666 957,420 - 23,000 23,000 - DEPARTMENT TOTAL $ 12,033,797 $ 12,777,163 $ 12,544,993 $ 13,165,868 EXPENDITURE DETAIL PERSONNEL SERVICES Salaries Longevity Overtime FICA TM RS Worker's Compensation Health Insurance Dental Insurance Long-term Disability Life Insurance Flexible Spending Health Savings Account OPERATING EXPENSES Training\Travel\Mileage Dues & Subscriptions 2012-2013 2012-2013 2013-2014 2013-2014 2014-2015 BUDGET ACTUAL BUDGET AMENDED BUDGET FULLTIME 8,108,066 58,022 59,104 59,243 Fire Chief 1 1 1 1 Assistant Fire Chief 3 3 3 3 Fire Division Chief 1 1 1 1 Battalion Chief 3 3 3 3 Fire Captain 18 18 18 18 Fire Driver Operator Engineer 15 15 15 15 Firefighter/Paramedic 63 63 63 63 Fire Prevention Specialist 3 4 4 4 Public Education Coordinator 1 1 1 1 Support Services Technician 0 0 0 1 Senior Administrative Assistant 1 1 1 1 Administrative Assistant 1 1 1 1 TOTAL FULL TIME 110 111 111 112 EXPENDITURE DETAIL PERSONNEL SERVICES Salaries Longevity Overtime FICA TM RS Worker's Compensation Health Insurance Dental Insurance Long-term Disability Life Insurance Flexible Spending Health Savings Account OPERATING EXPENSES Training\Travel\Mileage Dues & Subscriptions 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 7,475,786 7,844,965 7,637,562 8,108,066 58,022 59,104 59,243 61,784 560,491 600,000 600,000 650,000 574,685 629,527 562,562 576,872 1,130,296 1,190, 234 1,115, 598 1,143, 612 63,412 48,082 51,070 98,900 1,233,489 1,399,237 1,456,576 1,447,121 78,266 90,719 94,218 90,731 11,404 11,650 11,238 11,108 7,987 8,216 9,104 8,712 3,138 3,263 3,443 3,426 - - 14,713 8,116 SUBTOTAL $ 11,196,976 $ 11,884,997 $ 11,615,327 $ 12,208,448 43,720 45,175 45,175 55,175 16,065 21,500 21,500 21,500 City of Allen 91 FY2015 Budget OPERATING EXPENSES Vehicle - 23,000 23,000 - SUBTOTAL $ - $ 23,000 $ 23,000 $ - DEPARTMENT TOTALS $ 12,033,797 $ 12,777,163 $ 12,544,993 $ 13,165,868 NO CAPITAL ITEMS City of Allen 92 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET Clothing & Uniforms 116,295 121,450 121,450 123,879 Printing & Reproduction 2,764 3,350 3,350 3,400 Advertising 117 475 475 485 Rentals 1,128 1,236 1,236 3,000 Meetings & Receptions 5,429 4,120 4,120 4,120 Code Enforcement 3,484 2,060 2,060 2,101 Oil & Lubricants 167 950 950 969 General Supplies 5,239 8,300 8,300 8,466 Janitorial Supplies 9,314 8,300 8,300 8,466 Medical & Chemical Supply 97,443 101,000 101,000 120,000 Chemical Spill Supplies 5,670 6,000 6,000 6,000 Small Tools & Minor Equipment 100,917 90,000 90,000 91,500 Building Maintenance 54,426 63,000 100,500 100,760 Vehicle Maintenance 142,529 120,700 120,700 123,114 Equipment Maintenance 29,457 31,200 31,200 32,000 Radio Maintenance - 2,800 2,800 2,800 Professional Services 202,657 237,550 237,550 249,685 SUBTOTAL $ 836,821 $ 869,166 $ 906,666 $ 957,420 OPERATING EXPENSES Vehicle - 23,000 23,000 - SUBTOTAL $ - $ 23,000 $ 23,000 $ - DEPARTMENT TOTALS $ 12,033,797 $ 12,777,163 $ 12,544,993 $ 13,165,868 NO CAPITAL ITEMS City of Allen 92 FY2015 Budget HUMAN RESOURCES DIVISION 001-1700 City of Allen 93 FY2015 Budget Human Resources works in partnership with departments to maximize their workforce to ensure they deliver the highest level of services to both our external and internal customers. The department provides management expertise in manpower planning, compensation and benefits planning, diversity and employee relations issues, training, and long-range human resources planning. The Human Resources department's vision is: Goal 6. Maintain operational excellence in City government services Strategy 2. Develop Human Resources programs to become the City that is the "Employer of Choice" • Conducted three People First, Respect, Integrity, Deliver and Excel (P.R.I.D.E.) rallies, awarded the 111h annual Day of P.R.I.D.E. awards, and presented the 11th annual Excellence in P.R.I.D.E. awards • Assisted departments with various employee relations issues • Continued partnerships with Monster.com and Jobing.com for public job postings in order to recruit from a large pool of qualified individuals • Presented departmental training on leadership development, team building, and customer service • Gathered market data and partnered with the Police and Fire Associations as well as the Police and Fire Departments to recommended modifications to the sworn police and fire compensation plans in order to better the city's relative market standing with respect to the city's benchmark cities Goal 6. Maintain operational excellence in City government services Strategy 2. Develop Human Resources programs to become the City that is the "Employer of Choice" • Continue to develop an organization -wide diversity initiative which includes recruiting, training, and employee relations • Continue to build relationships and serve as a resource for both internal and external customers • Partner with departments to create practical succession plans for key staff positions including a mentoring program that develops and identifies competencies for positions in order to help with succession planning and development of our workforce • Implement an online learning management system • Continue to develop and facilitate training programs to reflect our organizational values (P.R.I.D.E.) • Provide training, resources, and support to managers performing HR functions within departments • Evaluate and update the city's performance appraisal procedure and documentation • Continue to evaluate and update new employee orientation to provide comprehensive information regarding the culture, goals, and objectives of the City of Allen • Continue to provide quality, consistent and timely customer service regarding business processes and decision making to include continuous process improvements that are user-friendly and easily accessible • Review and revise Human Resources policies, ensuring compliance with state and federal requirements • Implement updated compensation plans in order to maintain the City's relative market standing with respect to our total compensation strategies • Compile and disseminate quarterly recruitment statistics to department directors to assist in workforce decisions City of Allen 94 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION AMENDED BUDGET FULLTIME Personnel Services 381,314 434,557 454,879 476,173 Operations 123,829 202,788 204,348 227,026 DEPARTMENT TOTAL $ 505,143 $ 637,345 $ 659,227 $ 703,199 City of Allen 95 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULLTIME Director 1 1 1 1 Benefit & Compensation Manager 1 1 1 1 Human Resources Analyst 1 1 1 1 Human Resources Generalist 1 1 1 1 Senior Administrative Assistant 1 1 1 1 TOTAL FULL TIME 5 5 5 5 1 1 1 ! l 1 J 1 i 1 r II iuuumrio�diulll�uuu6�llm�liuumr��ululuu�r(rr�dln��d�� Jlllll��m�(��iiii��i��r��l��ll��lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 264,487 285,593 301,925 315,473 Longevity 676 836 732 1,008 Overtime 997 3,780 2,220 2,000 FICA 19,373 21,432 21,657 22,601 TM RS 37,100 40,100 42,260 44,307 Worker's Compensation 303 244 278 538 Health Insurance 36,995 47,997 49,816 49,881 Dental Insurance 2,919 3,502 3,835 3,723 Long-term Disability 416 435 442 445 Life Insurance 385 403 440 426 Flexible Spending 201 235 178 166 Educational Assistance 17,462 30,000 30,000 35,000 Health Savings Account - - 1,096 605 SUBTOTAL $ 381,314 $ 434,557 $ 454,879 $ 476,173 OPERATING EXPENSES Training/Travel/Mileage 851 8,550 10,110 14,685 Dues & Subscriptions 1,687 4,455 4,455 3,308 Printing & Reproduction - - Advertising 22,545 49,700 44,800 33,100 Meetings & Receptions 103 1,000 1,000 1,000 General Supplies 4,947 6,083 10,983 8,083 Small Tools & Minor Equipment - - PRIDE Program 16,793 23,000 23,000 23,000 Professional Services 43,662 43,500 43,500 51,750 City of Allen 95 FY2015 Budget 2012-2013 ACTUAL Training & Development 7,182 Unemployment Claims 9,793 Employee Recognition 16,266 NO CAPITAL ITEMS 2013-2014 BUDGET 11,500 30,000 25,000 2013-2014 AMENDED 11,500 30,000 25,000 2014-2015 BUDGET 32,100 30,000 30,000 SUBTOTAL $ 123,829 $ 202,788 $ 204,348 $ 227,026 DEPARTMENT TOTALS $ 505,143 $ 637,345 $ 659,227 $ 703,199 City of Allen 96 FY2015 Budget INFORMATION TECHNOLOGY DIVISIONS IT ADMINISTRATION 001-1610 IT INTERNAL ITEMS 001-1620 City of Allen 97 FY2015 Budget The Information Technology (IT) department's responsibilities include installation and maintenance of hardware and software, supervision and maintenance of the city's technology infrastructure, and support services for the network and desktop environments. The IT staff also provides support to the Library and emergency services dispatching systems for continued support to the community. In addition, IT now has a software support division that will help with utilizing the new Public Safety applications and the city's Administrative Systems. Goal 6. Maintain operational excellence in city government services Strategy 1. Utilize technology for optimum performance and customer service • Replaced the public access computers at the Library • Completed the addition of auto dispatching to the TriTech CAD system for Fire • Replaced the GIS server to support the expanded role of GIS • Purchased a new vehicle for support of remote city facilities by IT • Replaced all Point of Sale (POS) computers at The Courses at Watters Creek • Worked with graduate students from UTD to rewrite the PRIDE database application • Awarded an RFP to Grande Communications to upgrade the city's dial tone plans and long distance plans • Completed installation of Phase II of the Police RMS system and Omega Crime analysis software • Continued coordination of removing Electronic Records in conjunction with the city Secretary's office • Awarded a contract to Tyler Technologies for the replacement of the city's Administrative Systems • Continued the relationship with Microsoft and ESRI to maintain Enterprise License agreements Goal 6. Maintain operational excellence in city government services Strategy 1. Utilize technology for optimum performance and customer service • Continue working with Tyler Technologies to implement the city's administrative software systems • Install and configure Mobile Device Management (MDM) software • Through the dial tone RFP, configure fiber connections to The Courses at Watters Creek, AEDC office, and Fire Stations 4 & 5. • Install devices in all Public Safety vehicles to help with cellular connectivity and expand technological abilities of all vehicles • Replace 85 desktop computers through the city's lease with Hewlett Packard • Replace the redundant Microwave network with a new point to point wireless network to improve network speed • Renew the Enterprise License agreements with ESRI and Microsoft • Write an RFP, award a contract and start installation of an Electronics Records Management System in conjunction with the city Secretary's office • Continuing working with the Police RMS and Crime analysis software vendors in troubleshooting software issues with both systems • Continue improvements with TriTech CAD and Firehouse RMS systems to achieve greater response times City of Allen 98 FY2015 Budget CLASSIFICATION Personnel Services Operations Capital 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 1,332,499 1,546,328 1,557,542 1,695,616 1,493,692 1,575,865 1,619,909 1,604,551 17,231 - 19,942 - DEPARTMENIT TOTAL $ 2,843,422 $ 3,122,193 $ 3,197,393 $ 3,300,167 City of Allen 99 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULLTIME Director 1 1 1 1 Network Systems Supervisor 1 1 1 1 IT Project Manager 1 1 1 1 System Administrator 3 3 3 3 AS400 System Administrator 1 1 1 1 IT Specialist 3 3 3 3 IT Applications Specialist 0 1 1 2 IT Technician 1 1 1 1 Sr. Administrative Assistant 1 1 1 1 GIS Manager 1 1 1 1 GIS Administrator 1 1 1 1 GIS Analyst 1 1 1 1 TOTAL FULL TIME 15 16 16 17 City of Allen 99 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 962,802 1,099,596 1,111,731 1,212,212 Longevity 4,586 4,710 5,236 6,016 Overtime 24,331 12,000 35,000 35,000 FICA 70,698 81,371 80,932 87,323 TMRS 138,560 154,603 159,102 170,552 Worker's Compensation 1,467 1,471 1,420 3,023 Health Insurance 118,553 177,664 149,451 166,300 Dental Insurance 8,400 11,395 11,071 11,395 Long-term Disability 1,441 1,622 1,637 1,758 Life Insurance 1,112 1,249 1,377 1,401 Flexible Spending 549 647 585 636 SUBTOTAL $ 1,332,499 $ 1,546,328 $ 1,557,542 $ 1,695,616 City of Allen 99 FY2015 Budget VEHICLES Ford Escape DEPARTMENT TOTALS $ 2,843,422 $ 3,122,193 $ 3,197,393 $ 3,300,167 2013-2014 2014-2015 AMENDED BUDGET 19,942 - $ 19,942 $ City of Allen 100 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET OPERATING EXPENDITURES Training/Travel/Mileage 13,513 16,725 16,725 21,850 Dues & Subscriptions 295 1,470 1,470 1,520 Clothing & Uniforms 1,158 2,000 2,000 2,000 Telephone 113,969 100,960 100,960 101,900 Rentals & Leasing 288 400 400 400 Database Services 5,541 10,000 10,000 - Computer Costs & Supplies 824,084 1,033,168 1,016,168 1,077,422 Lease Expenses 133,637 143,642 149,510 174,594 General Supplies 2,222 2,500 2,500 1,500 Computer Supplies 111,442 111,700 161,876 90,565 Small Tools and Minor Equipment 120,576 - - - Vehicle Maintenance 815 800 800 800 Computer Maintenance 69,693 85,000 85,000 67,000 Professional Services 96,459 67,500 72,500 65,000 SUBTOTAL $ 1,493,692 $ 1,575,865 $ 1,619,909 $ 1,604,551 CAPITAL OUTLAY Computer Equipment 17,231 - 19,942 - SUBTOTAL $ 17,231 $ - $ 19,942 $ - VEHICLES Ford Escape DEPARTMENT TOTALS $ 2,843,422 $ 3,122,193 $ 3,197,393 $ 3,300,167 2013-2014 2014-2015 AMENDED BUDGET 19,942 - $ 19,942 $ City of Allen 100 FY2015 Budget INTERNAL SERVICES DIVISION 001-1800 No Personnel in this Department City of Allen 101 FY2015 Budget The Internal Services budget, administered by the City Manager's Office, captures expenses that are shared among many departments. Highlights of some of the items included in this department are as follows: • Economic incentive payments for projects such as Stacy Furniture, The Village at Allen, and Cabela's • Vehicle and equipment replacement fees paid into the Replacement Fund • Electricity, natural gas, telephone and water utilities • Professional Services fees for the City Attorney • Copier services including monthly lease fees and maintenance • Costs associated with City of Allen strategic planning • Transfers out for capital projects City of Allen 102 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Operations 11,464,604 13,796,058 13,085,171 14,837,036 Transfers Out 3,720,968 472,820 563,640 767,990 DEPARTMENT TOTAL $ 15,185,572 $ 14,268,878 $ 13,648,811 $ 15,605,026 DEPARTMENT TOTALS $ 15,185,572 $ 14,268,878 $ 13,648,811 $ 15,605,026 City of Allen 103 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET OPERATING EXPENDITURES Dues & Subscriptions 82,167 75,052 89,265 91,357 Electricity 2,558,803 3,030,916 3,030,916 2,775,000 Natural Gas 243,535 328,000 328,000 325,000 Telephone 271,723 285,100 285,100 299,800 Water 801,005 922,500 922,500 775,000 Insurance 502,789 527,884 527,884 527,487 Postage & Freight 50,854 45,000 45,000 50,000 Printing & Reproduction 1,582 5,500 - - Lease Expenses 105,611 106,734 106,734 106,734 Vehicle/Equipment Replacement 1,334,897 1,330,201 1,340,201 1,637,530 General Supplies 18,227 21,000 24,000 24,000 Tax Service -Collin County 23,312 23,395 23,762 24,236 Tax Service -CAD 289,137 307,730 295,748 297,519 Legal Fees 285,246 340,000 340,000 360,315 Copier Service - 1,000 - - Post - Employment Funding Exp 267,227 182,424 182,424 182,061 Economic Grant Expenses 4,598,572 4,925,890 4,715,881 5,044,558 Strategic Planning Expense 29,917 1,337,732 827,756 2,316,439 SUBTOTAL $ 11,464,604 $ 13,796,058 $ 13,085,171 $ 14,837,036 TRANSFERS Operating Transfer Out 720,968 472,820 563,640 767,990 Capital Projects Transfer Out 3,000,000 - - - SUBTOTAL $ 3,720,968 $ 472,820 $ 563,640 $ 767,990 DEPARTMENT TOTALS $ 15,185,572 $ 14,268,878 $ 13,648,811 $ 15,605,026 City of Allen 103 FY2015 Budget 2013-2014 2014-2015 AMENDED BUDGET Operating Transfers Out: Grant Fund - Police 44,458 5,000 Risk Management Fund -Administrative costs 405,595 436,412 Golf Fund 113,587 326,578 TOTAL $ 563,640 $ 767,990 City of Allen 104 FY2015 Budget Temp Audio Visual Tech .24 II Circulation Supervisor 1 Library (Circulation) Clerk 3 PT Library Clerk 2.79 LIBRARY DIVISION 001-3000 Director 1 Senior Administrative Assistant Cultural Arts Supervisor 1 Library Acquisitions Coordinator Production Video Production cialist Assistant Specialist 0.5 1 Support Services Manager Adult Services Manager Library Associate Youth Services Manager 1 1 1 1 Senior Librarian FSenior Librarian PT Library Clerk Librarian 1 2 0.5 F4 Library Clerk Librarian PT Library Page Library Specialist 1.5 F4 3.36 2 Library SpecialistTemp Library Page 1.48 0.25 City of Allen 105 FY2015 Budget As "a welcoming place to inspire the mind," the Library serves the lifelong learning, informational, and cultural needs of Allen citizens and provides a friendly environment for all ages to develop and nourish an enduring love for reading and learning to enrich their lives and the quality of community life. Goal 4. Signify, enhance and communicate Allen's identity to the region and the nation Strategy 6. Promote lifelong learning, literacy, recreational reading, and an awareness of current cultural and social trends. • Continued to add e -books compatible with e -readers, tablets, and smartphones with grant funding. • Supplemented e -books with downloadable audiobooks beginning in May 2014. • Encouraged reading and cultural literacy for all ages through over 800 programs, including Winter and Summer reading programs for children, teens, and adults. The first adult Winter Reading Club was held in January 2014. • Celebrated Allen's community spirit during Library Celebration Week March 14-23, 2014. • Continued existing adult program series, including "Discover A Healthier You," "Twisted Threads Fiber Craft Circle," "Talking History," and "Noontime Pageturners" book club while adding craft programs for adults. The Armchair Travelers visited the Galapagos Islands, Russia, Ethiopia, and Fiji. • Hosted a cross -generational teen and adult British tea as well as a Victorian -style tea party for children. • Provided pre-school storytimes, pre -literacy sensory play days, Family Game Days, Mad Science Monday science programs, and programs featuring popular interests and characters including Legos, My Little Pony, Magic Tree House, American Girl, Star Wars, and Geronimo Stilton. In addition Library programs introduced primary school children to artists Kandinsky, Matisse, Picasso, Pollock, and Seurat. • Hosted and provided technical support for Parks and Recreation's two summer Missoula Children's Theatre camps in July and August. • Provided access to information databases for career and test preparation, homework help, and health and wellness resources. Strategy 7. Encourage the awareness and use of Library services and programs through marketing, outreach, and a welcoming social environment. • Visited Allen elementary, middle schools, and the High School and participated in school activities such as community fairs, parents' nights, Bedtime at Boyd, and the Educators' Expo to encourage reading, Library usage, and participation in the Summer Reading Club. • Provided tours and programs to local daycares, classes, and Scout groups. • Partnered with the Friends of the Library to present the 7th annual ALLen Reads program, hosting authors Tynia Thomassie and Daniel Wallace. • Produced a video in-house for the Library Advisory Board's annual report to the City Council highlighting Library and Board accomplishments. • Migrated to a new patron computer/print management system with e-commerce capabilities. • Through IT hardware and support, continued to provide wireless access to the Internet throughout the Library. • Assisted patrons with conducting homework, health, and business research, searching and applying for jobs, and creating and printing resumes. • Promoted diverse programming for Allen citizens of all ages and cultures through printed articles, flyers, signs, and brochures; social media; e -blasts; and the Library website. Strategy 8. Promote cultural and intellectual development through exhibits and programs. • Gallery displays featured the Allen Philharmonic, local artists, movie posters and memorabilia, Fire Prevention Week contest winners, a John F. Kennedy memorial, Allen history, the Harlem Renaissance, water conservation tips from Community Services, children's artwork, local arts and service organizations, and American Civil Wars uniforms, games, and toys. • Partnered with the Friends of the Library to present Bach to Books literary, cultural, historical and musical programs, City of Allen 106 FY2015 Budget which included a JFK assassination symposium, Cajun music, bluegrass, the history of African-American comedy, Celtic music, the Mexican rodeo in Texas, Cherokee history, a celebration of the Beatles first visit to America in 1964, and a Freddie King tribute with the screening of an original documentary video produced by the Library staff. • Increased access to videos of Library programs on ACTV and YouTube. • Monthly Tuesday film series highlighted Creature Features with "The Birds" introduced by actress Tippi Hedren, Audrey Hepburn movies introduced by her son Luca Dotti, and Elvis Presley with an appearance by tribute artist Charlie Whitworth. • Partnered with the Friends of the Library to offer the Library's 5th annual Jazz Festival featuring gypsy jazz ensemble String Theory Manouche. • Celebrated Asian New Year for the 6th consecutive year, this time with a Japanese Setsubun (Bean -Throwing) Festival. • Presented the 10th annual Day of the Child, Dav of the Book celebration to kick off the 2014 Summer Reading Club. Goal 4. Signify, enhance and communicate Allen's identity to the region and the nation. Strategy 6. Promote lifelong learning, literacy, recreational reading, and an awareness of current cultural and social trends. • Continue to develop print, audio, video, e -book, and downloadable audiobook collections for children, tweens, teens, and adults. • Encourage reading and cultural literacy for Allen residents of all ages through storytimes, ongoing and special programs, book clubs, movies, and Summer and Winter reading programs. • Celebrate Allen's community spirit during Library Celebration Week March 7-15, 2015. • Host and provide technical support for Parks and Recreation's popular Missoula Children's Theatre summer camps. • Promote Library services, programs, events, and other activities through the website, electronic newsletters, an interactive calendar, and social and print media. • Provide access to information databases through the state -subsidized TexShare program. Strategy 7. Encourage the awareness and use of Library services and programs through marketing, outreach, and a welcoming social environment. • Visit Allen ISD schools to raise awareness of Library programs and services and encourage literacy and Library usage through community fairs, parents' nights, and the Educators' Expo. • Participate in outreach and marketing opportunities with Parks and Recreation and with community groups. • Provide tours and programs to local daycares, classes, and Scout groups. • Partner with the Friends of the Library to offer the 8th annual ALLen Reads program. • Promote diverse programming for Allen citizens of all ages and cultures through printed articles, flyers, signs, and brochures; social media; e -blasts; and the Library website. • Coordinate and cooperate with ACTV to distribute Library programming to a broader audience on ACTV and YouTube. • Assist patrons with Windows and Office software, research, job searching, and resume creation. • Promote diverse programming for Allen citizens of all ages and cultures. Strategy 8. Promote cultural and intellectual development through exhibits and programs. • Augment scheduled programs for children, tweens, teens, and adults with additional informative and imaginative gallery exhibits. • Feature local artists, children's artwork, citizens' collections, other city departments, and local community and educational groups and initiatives in gallery displays. • Partner with the Friends of the Library to present a diverse series of Bach to Books literary, musical, cultural, and historical programs. • Screen weekly films featuring a variety of themes, genres, directors, and actors and host post -film discussions with guest introductions when possible. • Present the 6th annual Jazz Festival to expand awareness and promote enjoyment of a uniquely American musical genre. • Present the 7th annual Asian New Year Celebration and the 11th annual Day of the Child, Day of the Book to celebrate reading, diversity, and community. City of Allen 107 FY2015 Budget TEMPORARY 2012-2013 2013-2014 2013-2014 2014-2015 0.09 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION 0.08 Library Page 0.25 0.25 Personnel Services 2,039,453 2,093,127 2,121,142 2,197,964 Operations 117,804 138,040 137,787 137,030 Capital 285,594 244,584 244,584 264,584 DEPARTMENT TOTAL $ 2,442,851 $ 2,475,751 $ 2,503,513 $ 2,599,578 1 1 I 1 J1 idlliuuuf uluiVumdluumffliiilffoilluiiffoiluumf uuulllVmiffffiimiillhi�oi�iiffiu�lluf�hilidfflhufuiiim��liullllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll l � ! I 1 I I J r l I 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULLTIME Director 1 1 1 1 Support Services Manager 1 1 1 1 Library Services Manager 2 2 2 2 Senior Librarian 3 3 3 3 Circulation Supervisor 1 1 1 1 Cultural Arts Supervisor 0 0 0 1 Cultural Arts Coordinator 1 1 1 0 Library Associate 1 1 1 1 Library Acquisitions Coordinator 1 1 1 1 Senior Administrative Assistant 1 1 1 1 Video Production Specialist 0 0 0 1 Production Specialist 1 1 1 0 Librarian 6 6 6 6 Library Specialist 1 1 1 1 Library Clerk 2 3 3 3 TOTAL FULL TIME 22 23 23 23 PARTTIME Senior Librarian 0.50 0.50 0.50 0.00 Librarian 1.75 1.50 1.50 2.00 Library Specialist 2.50 2.50 2.50 2.48 Library Clerk 5.80 4.65 4.65 4.79 Library Page 2.88 3.28 3.28 3.36 Production Specialist Assistant 0.50 0.50 0.50 0.50 TOTAL PART TIME 13.93 12.93 12.93 13.13 TEMPORARY Library Clerk * 0.09 0.09 0.09 Library Specialist * 0.08 0.08 0.08 Library Page 0.25 0.25 0.25 Audio Visual Technician 0.24 0.24 0.24 TOTAL TEMPORARY 0.66 0.66 0.66 * The Temporary Library Clerk and Library Specialist are funded by the Collin County Library Grant 0.00 0.00 0.25 0.24 0.49 City of Allen 108 FY2015 Budget DEPARTMENT TOTALS $ 2,442,851 $ 2,475,751 $ 2,503,513 $ 2,599,578 City of Allen 109 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 1,559,900 1,586,797 1,592,337 1,659,910 Longevity 13,426 12,684 12,359 13,532 Overtime 103 292 292 292 FICA 116,384 120,318 117,917 122,823 TMRS 204,482 207,144 208,226 216,872 Worker's Compensation 1,784 1,283 1,377 2,685 Health Insurance 127,223 146,465 167,734 162,455 Dental Insurance 12,729 14,676 16,192 15,334 Long-term Disability 1,696 1,669 1,692 1,644 Life Insurance 1,256 1,270 1,400 1,318 Flexible Spending 470 529 520 494 Health Savings Account - - 1,096 605 SUBTOTAL $ 2,039,453 $ 2,093,127 $ 2,121,142 $ 2,197,964 OPERATING EXPENDITURES Training/Travel/Mileage 3,865 6,000 2,600 6,000 Dues & Subscriptions 410 355 305 565 Postage & Freight 293 2,650 1,400 1,400 Database Services 15,948 16,115 16,115 16,546 Special Activities 26,388 29,650 34,150 34,150 Lease Expenses 1,860 1,860 1,860 1,860 General Supplies 5,882 7,195 7,195 7,339 Periodicals 8,699 11,760 8,510 8,510 Small Tools & Minor Equipment 3,010 3,980 3,177 4,060 Library Supplies 16,660 24,075 22,075 21,700 Equipment Maintenance 1,898 2,250 2,250 2,250 Professional Services 18,541 22,650 28,650 22,650 Donation Expenses 14,350 9,500 9,500 10,000 SUBTOTAL $ 117,804 $ 138,040 $ 137,787 $ 137,030 CAPITAL OUTLAY Library Books 222,594 244,584 244,584 264,584 Computer Equipment & Software 63,000 - - - SUBTOTAL $ 285,594 $ 244,584 $ 244,584 $ 264,584 DEPARTMENT TOTALS $ 2,442,851 $ 2,475,751 $ 2,503,513 $ 2,599,578 City of Allen 109 FY2015 Budget 11111-91 40 4 Juvenile Case Manager 1 MUNICIPAL COURT DIVISION 001-1200 Chief Financial Officer Assistant Chief Financial Officer Municipal Court Judge 11 1 1 Municipal Court Administrator 1 Municipal Court Supervisor 1 Deputy Court Clerk 5 Docket Clerk 1 City of Allen 111 FY2015 Budget The Municipal Court is responsible for the maintenance of court records on the disposition of cases, the issuance of warrants for those individuals who do not meet their obligations to the court, and the collection of fines. Goal 6. Maintain operational excellence in City government services Strategy 1. Utilize technology for optimum performance and customer service • Maintained automated entry of tickets into court software through additional ticket writers and utilization of public safety software • Maintained court software to include web -based payment options, information access, document imaging, and improved report writing Strategy 3. Continually Enhance the City of Allen's Customer Service Approach to Delivering Quality Services. • Maintained a link from the city's website to court software to allow access to the defendant's citations and the ability to make online payments Strategy 4. Ensure excellent fiscal management to maintain public trust • Researched and contracted with Collection Agency for collection of outstanding warrants • Continued improvements to the voluntary State Collection Program for outstanding cases • Participated in the annual state-wide warrant roundup to collect on outstanding warrants • Improved daily operations within the Courts by following municipal court "best practices" • Utilized the Juvenile Case Manager to work with community groups to establish outreach services for troubled juveniles and their parents • Continued training resulting in all Deputy Court Clerks maintaining Level 1 and Level 2 Certifications in the State Court Clerk Certification Program Goal 6. Maintain operational excellence in City government services Strategy 1. Utilize technology for optimum performance and customer service • Research of new software for court • Continue to improve the utilization of court software Strategy 4. Ensure excellent fiscal management to maintain public trust • Continue to utilize the Collection Agency for collection of outstanding warrants • Continue to improve the voluntary State Collection Program for outstanding cases • Continue to improve warrant collections by serving current warrants and participating in the state wide warrant roundups • Utilize updated standard operating procedure manuals to cross -train and develop Court staff City of Allen 112 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Personnel Services 606,459 630,799 654,460 677,005 Operations 109,979 72,601 82,501 135,120 DEPARTMENT TOTAL $ 716,438 $ 703,400 $ 736,961 $ 812,125 City of Allen 113 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULLTIME Municipal Court Administrator 1 1 1 1 Municipal Court Supervisor 1 1 1 1 Deputy Court Clerk 5 5 5 5 Docket Clerk 1 1 1 1 Municipal Court Judge 1 1 1 1 Juvenile Case Manager 1 1 1 1 TOTAL FULL TIME 10 10 10 10 City of Allen 113 FY2015 Budget 2012 - 2013 2013-2014 2013 - 2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 448,402 461,894 457,717 466,976 Longevity 3,002 3,250 2,818 3,266 Overtime 1,590 3,000 2,500 2,500 FICA 33,362 35,357 33,665 34,366 TMRS 63,271 65,120 64,542 65,833 Worker's Compensation 507 396 425 800 Health Insurance 49,956 54,933 83,625 94,037 Dental Insurance 4,778 5,256 7,557 7,667 Long-term Disability 707 702 673 659 Life Insurance 595 597 636 607 Flexible Spending 289 294 302 294 SUBTOTAL $ 606,459 $ 630,799 $ 654,460 $ 677,005 OPERATING EXPENDITURES Training/Travel/Mileage 6,094 6,400 6,400 6,525 Dues & Subscriptions 548 406 406 886 Printing & Reproduction 3,908 4,000 4,000 4,000 Court Technology Expense 81,435 39,295 39,795 38,939 Juvenile Case Manager Expenses 142 800 800 800 City of Allen 113 FY2015 Budget Teen Court General Supplies Professional Services 2012-2013 ACTUAL 216 2013-2014 BUDGET 300 2013-2014 AMENDED 300 2014-2015 BUDGET 300 2,652 5,400 5,400 41,670 14,984 16,000 25,400 42,000 SUBTOTAL $ 109,979 $ 72,601 $ 82,501 $ 135,120 DEPARTMENT TOTALS $ 716,438 $ 703,400 $ 736,961 $ 812,125 NO CAPITAL ITEMS City of Allen 114 FY2015 Budget PARKS & RECREATION -ADMINISTRATION DIVISIONS ADMINISTRATION 001-2510 SPECIAL ACTIVITIES 001-2531 Director 1 Assistant Director - Recreation Assistant Di1ector-Parks Administrative Assistant Grant Coordinator 1 RecreationServices Resource Dev. Landscape Architect Marketing Manager Manager Manager 1 1 1 Senior Marketing Park Planner Coordinator CLASSCoordinator C Park (Code) Inspecto Special lzv.nl. 1 Coordinator *One position funded from CDC Senior Administrative Assistant 1 General Manager Administrative Services Manager 1 City of Allen 115 FY2015 Budget PARKS & RECREATION -PROGRAMS DIVISIONS ADMINISTRATION 001-2510 ATHLETICS 001-2540 JOE FARMER RECREATION CENTER 001-2551 SENIOR CITIZENS 001-2561 DON RODENBAUGH NATATORIUM 001-2570 YOUTH CENTER 001-2580 Director Assistant Director -Recreation Rec Services Manager Senior Services Joe Farmer Recreation Don Rodenbaugh Athletics Youth Services 7.2 Center Natatorium 2.5 3.12 14.07 42.70 Center Supv 1 Center Supv 1 Center Supv 1 Aquatic Program Supv 1 Re Spec II 3 Rec Program 11 3 Athletic Prgrm Supv 1 Youth Prgrm Supv 1 1 Rec Spec II 1 Lead Rec Rec Spec 13 Rec Spec II 3 Rec Spec II 4 Spec 1 1 P Fitness Instructor .20 Rec Spec I5.47 Rec Spec 15.35 Park Attendant .5 Rec Spec 1 1.12 Chaperone St Nght Rec Fitness Spec 2.34 N'Roll Program 2 Head Lifeguard 4 Camp Counselor 1.6 Lifeguard 18 Lead Water Safety Instructor .5 Water Safety Instructor 4.63 Swim Teaching Asst 1.88 City of Allen 116 FY2015 Budget PARKS & RECREATION -PARKS DIVISIONS HORTICULTURE & FORESTRY 001-2522 SPECIAL SERVICES 001-2524 FACILITY & PARKS MANAGEMENT 001-2528 EVENT CENTER 001-2610 Director Assistant Director -Parks Park SupeII II Park Sup 1rintendent Horticulture/Forestry Facility Maintenance Urban Forester Crew Leader Crew Leader 1 Park Specialist 1 Maintenance Worker 6 Park Maintenance Tech 3 Building Tech 3 Maintenance Worker 4 Chemical Specialist 1 Chemical Tech 4 Event Center Crew Leader Building Technician Irrigation Specialist 1 Irrigation Tech 2 Maintenance Worker 2 Grounds Maintenance Operations Supervisor 1 Athletic Fields Sports Field Supervisor 1 Crew Leader 2 Equipment Operator 2 Maintenance Worker 6 City of Allen 117 FY2015 Budget PARKS & RECREATION -PROGRAMS DIVISIONS EVENT CENTER ADMINISTRATION 001-2610 EVENTS 001-2620 General Manager 1 Sr Administrative Asst Acconnnnq Teennlolan L L Sales & Spansorshlps Footl 8 Beverage Director Accounts Payable Tech Director 1 F L d Cash Room Atte d- Conce ns Manager 1 Executiv Cho llll C sh Room Lead C sionsl Sous Ch f — — - - - - - As t nt General M pager 1 — — — - C nter Supery sor ♦ 1 Attendant Mercnand�se Attndt � �' 8 -------------------- Dctor of BooWnq Gu tS - _-- __-- ', P Ions& op"" & ', Manager ", Sup or �', �', Lead Premium Level Attendant Protluct on 1 t Rec Spec II Lead Rec Spec I Footl/Bevq Coord 3 ". a s6 B Office LedE t P mium Level peca Event St Ist Supery sor At -d- __-- _-- ordinator 1 Rec Specl Ice Attendant i.9z is _ -------------- 3.25 Premium Level Leatl Box Office Event Attendant ', - - - - Community Ice Rink Attendant Footl Runner ' Receptionist B ice .9 ......... ......... I A111d Attendant ......... ....... I Food & Beverage �, --- ....... � Front & Back of House -AEC City of Allen 118 FY2015 Budget The Parks & Recreation department strives to provide park facilities and recreation programs that enhance the aesthetic value of the City and help our citizens more fully enjoy living in Allen. Vision statement: Goal 1. Enhance Community Livability and Safety Strategy 6. Renovate and construct neighborhood parks with designs for water conservation • Completed three projects (Watters Crossing Renovations, Hillside Wellness Park, Greenville Heights Improvements) • Design Underway on four projects (Hillside Play Area, Windridge Park, Orchards Park, Twin Creeks Park Phase II) Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen • Staff served in an organizational capacity with various professional and/or community based organizations Strategy 2. Create recreational partnerships • Provide overflow tournament facilities to outside groups providing more opportunities for visitors to shop in Allen • Provided regional & national tournaments & camps through partnerships with outside organizations including Jenny Finch Camp, Triple Crown national qualifier, American Freedom Gold College Look Tournament • Allen Community Ice Rink (ACIR) and the Allen Event Center (AEC) have partnered with the Dallas Stars organization to provide enhanced youth hockey introduction programs for the Allen Community Strategy 8. Complete development of Heritage Village to maintain Allen's history • Completed Master Plan refinement and the restroom design/build contract • Design for full restoration of I -House and Lynge House as well as additional site work are underway Goal 4. Signify, enhance, and communicate Allen's identity to the region and the nation Strategy 2. Advance Trails Plan to ensure continuation and connectivity of the trails system • Added an additional 3 miles of trail to the overall system in addition to continuing repairs and replacement. Strategy 4. Plan for the design and construction of needed City Parks and Recreation Facilities • Watters Creek Community Park Master Plan completed and currently going through approval process • Ford Pool Master Plan update is underway • Design underway on Allen Historic Water Station Preservation and Interpretation Strategy 5. Signify the City of Allen through beautification efforts • Bethany Median Improvements — construction completed • Cottonwood Creek Pedestrian Bridge, Governors Community Achievement Award — project in the planning phases • Launched artist call for bridge enhancement project on the proposed Cottonwood Creek Trail. Strategy 9. Develop a Healthy Communities initiative to encourage fitness, exercise, and healthy lifestyles • Alliance for a Healthier Allen programming was expanded to include the "Walk with a Doc" series Strategy 10. Emphasize marketing efforts to communicate Allen's identity • Implement the FY14 department -wide marketing plan concentrating on increasing social media presence: (Increased Facebook Likes by 10% for P&R, 12% for Allen Event Center, 81% for The Courses at Watters Creek) Strategy 11. Sustain and enhance Parks and Recreation Programming • Continued growth of Allen Event Center events • The Edge Visitor's Center partnered with the International Scooter association to host the Pro/Am Scooter Qualifier • Worked with local organizations including AISD, Eagle scouts, Indian guides, Allen Sports Association and Griffin Rugby group to provide recreation facilities and accommodation for local residents Goal 5. Systematically invest in public infrastructure • Spectator and sports field improvements at Jupiter Park, Allen Station Park, Celebration Park Goal 6. Maintain operational excellence in City government services • Department recognized for the second consecutive year as a finalist for the NRPA National Gold Medal Award • Department received the Texas Recreation and Park Society (TRAPS) award for Media Execellence City of Allen 119 FY2015 Budget • ASRC's Read To Read program received the TRAPS North Region Excellence in Programming Award • Migratory bird rookery cleanup and management at Celebration Park and Stacy Ridge Park Goal 1. Enhance Community Livability and Safety Strategy 6. Renovate and Construct Neighborhood Parks with Designs for Water Conservation • Design and construct neighborhood parks and median landscapes incorporating water conservation Strategy 7. Implement safety monitoring systems throughout the park system • Seek funding for the expansion of the video surveillance system Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 2. Create recreational partnerships Strategy 4. Fully utilize resources from Collin County, NCTCOG, TPWD, and other agencies and entities • Continue to monitor grant funding agencies and submit applications as appropriate Strategy 8. Complete development of Heritage Village to maintain Allen's history • Continue implementation of the Heritage Village master plan per direction provided by City Council Goal 4. Signify, enhance and communicate Allen's identity to the region and the nation • Create and implement brand identity for AEC utilizing naming rights partner Strategy 2. Advance Trails Plan to ensure continuation and connectivity of the trails system • Continue to seek funding for trail system expansion Strategy 3. Continue to seek open space funding • Continue to monitor grant funding agencies and submit applications as appropriate Strategy 4. Plan for the design and construction of needed City Parks and Recreation Facilities • Continue to implement projects funded by the CDC and projects authorized by voters in the 2006 bond election Strategy 5. Signify the City of Allen through beautification efforts • Complete update of the Public Art Master Plan Strategy 9. Develop a Healthy Communities initiative to encourage fitness, exercise and healthy lifestyles • Continue involvement and leadership with the Alliance for a Healthier Allen Strategy 10. Emphasize marketing efforts to communicate Allen's identity • Implement new department brand identity • Continue to raise awareness of AEC in the region via general brand marketing • Focus on cross promoting and optimizing resources by coordinating efforts with PAMRO and the CVB Strategy 11. Sustain and enhance Parks and Recreation programming • Identify and implement strategies for cultivating creative and innovative outreach programs Goal 5. Systematically invest in public infrastructure Strategy 1. Implementation of the 2007-2013 Capital Improvement Program (CIP) • Utilize remainder of $1,900,000 in 2013 GO Bonds for community park land acquisition • Utilize $300,000 in 2013 GO Bonds to initiate planning process for Rowlett Creek Community Park Coordinate the efforts of the Public Art Committee to plan and execute the selection and completion of art projects Begin Master Planning process of west side community park #2 (Estevie) Goal 6. Maintain operational excellence in City government services Strategy 1. Utilize technology for optimum performance and customer service Strategy 3. Continually Enhance the City of Allen's Customer Service Approach to Delivering Quality Services • Continue making the R.E.A.L. service philosophy the heart of our business • Continue to ensure that programs and services are cost effective and reflect the interests of the community • Pursue strategies for improved cost recovery measures for divisions that have a deficit Strategy 4. Ensure excellent fiscal management to maintain public trust • Continue to practice solid financial management by completing bi-annual comprehensive fee assessments for Recreation Division program fees as approved by the Parks and Recreation Board and City Council • Develop and implement a fees and charges policy for the Parks and Recreation Department City of Allen 120 FY2015 Budget City of Allen 121 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Personnel Services 8,638,510 9,589,652 9,221,413 9,569,200 Operations 8,827,593 9,872,310 9,581,337 10,587,675 Capital 56,740 10,959 21,153 - Park Planner DEPARTMENT TOTAL $ 17,522,843 $ 19,472,921 $ 18,823,903 $ 20,156,875 City of Allen 121 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULL TIME Director 1 1 1 1 Assistant Director 2 2 2 2 Landscape Architect 1 1 1 1 Park Planner 1 2 2 2 Grant Coordinator 1 1 1 1 Senior Marketing Coordinator 1 1 1 1 Senior Administrative Assistant 2 2 2 2 Administrative Assistant 2 2 2 1 CLASS Coordinator 0 0 0 1 Resource Development Manager 1 1 1 1 Administrative Services Manager 1 1 1 1 Urban Forester 1 1 1 1 Superintendent 2 2 2 2 Park Operations Supervisor 1 1 1 1 Sports Field Supervisor 0 1 1 1 Crew Leader 6 6 6 6 Equipment Operator 2 2 2 2 Park(Code)Inspector 1 1 1 1 Building Technician 5 5 5 5 Parks Maintenance Technician 4 3 3 3 Parks Specialist 0 1 1 1 Maintenance Worker 18 18 18 18 Chemical Specialist 1 1 1 1 Chemical Technician 4 4 4 4 Irrigation Specialist 1 2 1 1 Irrigation Technician 2 2 3 3 Recreation Services Manager 1 1 1 1 Recreation Program Supervisor 1 1 1 1 Center Supervisor 4 4 4 4 Athletic Program Supervisor 1 1 1 1 Aquatic Program Supervisor 1 1 1 1 Head Lifeguard 0 0 0 4 Youth Program Supervisor 1 1 1 1 Special Events Coordinator 1 1 1 1 Lead Recreation Specialist 1 0 0 0 1 Recreation Specialist 11 14 14 14 15 Recreation Specialist 1 0 0 0 3 General Manager 1 1 1 1 Assistant General Manager 1 1 1 1 Associate General Manager 1 1 0 0 Sales & Sponsorship Director 0 0 1 1 City of Allen 121 FY2015 Budget PARTTIME 2012-2013 2013-2014 2013-2014 2014-2015 FULL TIME - cont. ACTUAL BUDGET AMENDED BUDGET Director of Production & Operations 1 1 1 1 Booking Manager 1 1 1 1 Marketing Manager 1 1 1 1 Marketing Coordinator 2 2 2 2 Director of Food & Beverage 1 1 1 1 Food & Beverage Coordinator 0 0 0 2 Executive Chef 1 1 1 1 Sous Chef 0 1 1 1 Concessions Manager 1 1 1 1 Accounting Technician 1 1 1 1 Accounts Payable Technician 0 1 1 1 Audio/Visual Operations Coordinator 1 0 0 0 Box Office Supervisor 1 1 1 1 Lead Box Office Attendant 0 1 1 1 Guest Services Supervisor 1 1 1 1 Premium Level Coordinator 0 0 0 1 Event Specialist 1 1 1 1 Payment Representative 0 1 0 0 Lead Event Attendant 1 1 1 2 TOTAL FULL TIME 102 108 107 120 PARTTIME Lead Recreation Specialist 1 1.89 1.89 1.89 0.96 Recreation Specialist 1 13.87 14.06 14.06 13.04 Recreation Specialist 11 0.90 0.90 0.90 0.00 Fitness Specialist 2.34 2.22 2.34 2.34 Head Lifeguard 3.60 3.60 3.60 0.00 Lead Water Safety Instructor 0.63 0.50 0.50 0.50 Park Attendant 0.50 0.50 0.50 0.50 Ice Rink Attendant 2.10 2.10 2.10 1.80 Receptionist 0.90 0.90 0.90 0.90 Food & Beverage Specialist 3.20 3.20 3.20 3.20 Sous Chef 0.90 0.00 0.00 0.00 Premium Level Coordinator 0.75 0.75 0.75 0.00 Lead Cash Room Attendant 0.50 0.50 0.50 0.50 Cash Room Attendant 1.00 1.00 1.00 1.00 Food/Beverage Coordinator 1.50 1.50 1.50 0.00 Concessions -Lead 0.80 0.80 0.80 0.80 Food Runner 0.50 0.50 0.50 0.50 Lead Box Office Attendant 0.75 0.00 0.00 0.00 Box Office Attendant 1.20 1.20 1.20 1.20 Lead Premium Level Attendant 0.30 0.30 0.30 0.30 Premium Level Attendant 1.75 1.75 1.75 1.75 Lead Event Attendant 1.00 1.00 1.00 0.50 Event Attendant 5.90 5.90 0.00 0.00 TOTAL PART TIM E 46.78 45.07 39.29 29.79 City of Allen 122 FY2015 Budget SEASONAL/TEMPORARY Seasonal - Lifeguard 18.00 18.00 18.00 18.00 Seasonal- Water Safety Instructor 4.63 4.63 4.63 4.63 Seasonal - Swim Teaching Assistant 1.88 1.88 1.88 1.88 Temp - Camp Counselor 1.60 1.60 1.60 1.60 Temp - Saturday Night Event Chaperone 2.00 2.00 2.00 2.00 Temp - Fitness Instructor 0.20 0.20 0.20 0.20 Temp - Recreation Specialist 1 0.82 1.08 1.08 0.82 TOTAL SEASONAL / TEMPORARY 29.13 29.39 29.39 29.13 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 6,106,339 6,687,205 6,495,913 6,700,868 Longevity 32,979 34,494 33,646 37,538 Overtime 268,302 338,729 293,863 292,848 FICA 474,671 499,134 473,634 496,874 TMRS 759,439 772,988 772,888 788,915 Worker's Compensation 58,753 47,526 47,244 97,152 Health Insurance 863,071 1,115,496 1,015,049 1,066,517 Dental Insurance 61,627 79,064 73,307 72,722 Long-term Disability 6,940 7,569 6,934 7,025 Life Insurance 5,071 5,563 5,612 5,523 Flexible Spending 1,318 1,884 1,477 1,613 Health Savings Account - - 1,846 1,605 SUBTOTAL $ 8,638,510 $ 9,589,652 $ 9,221,413 $ 9,569,200 OPERATING EXPENDITURES Training/Travel/Mileage 53,826 99,016 95,054 118,269 Dues & Subscriptions 37,924 51,816 45,292 52,408 Clothing & Uniforms 29,806 52,798 80,285 66,364 Printing & Reproduction 59,047 68,331 68,331 79,256 Advertising 33,488 43,187 44,043 103,629 Rentals 41,128 47,284 59,439 87,286 Athletics Expenditures 230,995 260,633 262,867 265,852 Class & Day Camp Expenditures 435,142 427,052 473,660 540,178 Special Events 560,505 833,656 831,094 842,449 Retail Store Cost of Sales 13,578 16,273 16,252 16,429 Senior Citizens Support 11,920 23,731 23,731 24,206 Meetings & Receptions 2,714 3,636 4,247 4,668 Cemetery Expenditures 6,270 24,568 24,658 13,839 Concession Expenses 342,638 368,850 410,301 479,807 Lease Expense 6,811 7,200 2,104 - General Supplies 66,272 118,320 107,651 130,167 Janitorial Supplies 50,888 55,080 48,080 50,000 Medical & Chemical Supply 5,806 2,854 2,854 2,911 City of Allen 123 FY2015 Budget DEPARTMENT TOTALS $ 17,522,843 $ 19,472,921 $ 18,823,903 $ 20,156,875 Items included in this budget funded by Antenna revenue: Cultural Arts Programs - Arts Alliance Allen USA Celebration Philharmonic Symphony Summer Sounds Public Art Projects n�.zya�rr_wrraul.� 2013-2014 2012-2013 2013-2014 2013-2014 2014-2015 70,000 ACTUAL BUDGET AMENDED BUDGET Pool Supplies 30,847 32,890 32,890 33,548 Agriculture Supplies 141,434 189,548 189,548 193,339 Class Supplies 19,050 22,738 22,738 23,193 Small Tools & Minor Equipment 113,444 149,006 145,028 211,661 Liquor Supply Expense 153,812 153,387 117,993 162,000 Liquor State Tax Expense 96,699 107,371 87,238 116,500 Building Maintenance 472,986 278,096 353,693 282,186 Vehicle Maintenance 48,321 32,653 60,928 33,306 Equipment Maintenance 54,117 70,165 67,165 85,353 Ground Sprinkler System 40,590 63,884 63,884 65,162 Ball Field Maintenance 55,913 76,494 79,994 87,024 Landscape/Forestry 43,698 86,214 86,214 85,947 Pool Maintenance 20,709 29,561 41,814 30,152 Park & Open Space Maintenance 238,853 191,222 202,181 206,225 Professional Services 3,127,519 3,306,276 3,237,211 3,723,165 Copier Service 12,490 12,000 12,000 12,000 Performance Guarantee Expense 240,293 325,000 260,000 535,000 Ticket Reimbursement Expense 1,446,909 1,696,120 1,478,875 1,295,000 Team Revenue Sharing Reimbursement 59,183 - 40,700 22,500 Economic Grant Expense 317,314 368,500 319,900 391,496 Marketing Expenses 90,597 156,700 61,200 95,000 Class Online Costs 14,057 20,200 20,200 20,200 SUBTOTAL $ 8,827,593 $ 9,872,310 $ 9,581,337 $ 10,587,675 CAPITAL OUTLAY Vehicles 22,060 - - - Furniture & Fixtures 23,031 10,959 - Machinery & Equipment 11,649 - 21,153 SUBTOTAL $ 56,740 $ 10,959 $ 21,153 $ DEPARTMENT TOTALS $ 17,522,843 $ 19,472,921 $ 18,823,903 $ 20,156,875 Items included in this budget funded by Antenna revenue: Cultural Arts Programs - Arts Alliance Allen USA Celebration Philharmonic Symphony Summer Sounds Public Art Projects n�.zya�rr_wrraul.� 2013-2014 2014-2015 AMENDED BUDGET 70,000 70,000 248,400 253,368 50,000 50,000 20,000 20,400 12,600 12,104 $ 401,000 $ 405,872 City of Allen 124 FY2015 Budget ADMINISTRATION 001-2010 SCHOOL RESOURCE OFFICER 001-2021 PATROL 001-2030 Support Services Deputy Chief 1 Chaplains Administrative Assistant 1 Police Services Technician 2 Detention Facility Detention Officer 7 Communications Police/Fire EMS Manager 1 Police/Fire EMS Supervisoi 3 Police/Fire EMS Dispatchei 13 Property Evidence Tech 2 Administrative Sergeant 1 Professional Standards Lieutenant- 1 Sergeant— 1 Officer— 1 Administrative Assistant - 1 Community Relations Sergeant— 1 Officer- 3 Lieutenant 1 Animal Control Supervisor 1 Animal Control Officer 3 Shelter Attendant 2 Records Technician 4 Public Safety Officer 4 School Resources Sergeant— 1 Officer- 9 Officer- 1 (Range Master) POLICE DIVISIONS CRIMINAL INVESTIGATIONS 001-2020 SUPPORT SERVICES 001-2040 Chief 1 Senior Administrative Assistant 1 Account Specialist 1 CID Deputy Chief 1 Administrative Assistant 1 Lieutenant 1 Crimes Against Persons Sergeant 1 Corporal 1 Officer/Investigator 2 Child Abuse Investigator` 1 Crime Victim Advocate 1 Family Violence Investigator" 1 Narcotics Sergeant 1 Corporal 1 Officer/Investigator 3 Crimes Against Property Sergeant 1 Corporal 1 Officer/Investigator 4 Crime Analyst 1 Criminalist 2 *Funded in Grants & Special Revenue fund by Public Safety grant. City of Allen 125 Patrol Service Deputy Chief 1 Administrative Assistant 1 A Watch Lieutenant 2 Sergeant 3 Corporal 4 Officer 25 B Watch Lieutenant 2 Sergeant 4 Corporal 4 Officer 26 Administrative Sergeant 1 Traffic Sergeant 1 Corporal 1 Officer 4 K-9 Sergeant 1 Officer 2 Municipal Court Warrant Officer/Bailiff 1 Quartermaster 1 Street Crimes Unit Officer - 2 FY2015 Budget The City Charter provides for the Allen Police Department to preserve order within the city limits and secure the residents from violence and property loss. Goal 1. Enhance Community Livability and Safety Strategy 1. Continue to provide progressive and efficient emergency services • Developed and implemented a dedicated Street Crimes Unit • Worked with the Allen Independent School District to develop specialized school security procedures and measures to enhance school safety for the community's children • Worked with North Central Texas Council of Governments to develop and deploy "Texting 9-1-1" to Verizon Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 3. Expand public safety regional partnerships • Continued utilization of the Military Surplus/1033 Program • Worked with other City of Allen Departments to develop plans to enhance the quality of living in our neighborhoods • Worked with other area law enforcement agencies to better utilize the sharing of resources and improve the exchanging of intelligence information Goal 1. Enhance Community Livability and Safety Strategy 1. Continue to provide progressive and efficient emergency services • Pursue grant position for Family Violence • Preparing to deploy body worn cameras • Increase staffing in Dispatch to enhance efficiency • Implement Commercial Vehicle Enforcement Program Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 3. Expand public safety regional partnerships • Assign Task Force Officer to DEA Task Force • Maintain readiness of Military Surplus Equipment • Continue participation in the Collin County Advocacy Center Task Force, Collin County Fusion Center and area robbery and gang intelligence meetings City of Allen 126 FY2015 Budget Police Services Technician 2012-2013 2013-2014 2013-2014 2014-2015 FULLTIME ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION 1 1 1 1 Personnel Services 15,168,492 15,477,367 15,700,274 16,317,769 Operations 779,704 870,525 945,631 987,829 Capital - - - 22,975 Police Corporal DEPARTMENT TOTAL $ 15,948,196 $ 16,347,892 $ 16,645,905 $ 17,328,573 Police Services Technician 2012-2013 2013-2014 2013-2014 2014-2015 FULLTIME ACTUAL BUDGET AMENDED BUDGET Police Chief 1 1 1 1 Deputy Police Chief 3 3 3 3 Police Lieutenant 7 7 7 7 Police Sergeant 17 17 17 17 Police Corporal 12 12 12 12 Police Officer* 82 82 82 86 Criminal Analyst SUBTOTAL - Sworn 122 122 122 126 Police Services Technician 1 2 1 1 Quartermaster 0 1 1 1 Supervising Communications Technician 2 3 3 3 Emergency Communications Manager 1 1 1 1 Police/Fire Dispatcher 14 13 13 16 Property/Evidence Technician 2 2 2 2 Police Records Technician 4 4 4 4 Criminalist 2 2 2 2 Criminal Analyst 1 1 1 1 Victims Advocate 1 1 1 1 Senior Administrative Assistant 1 1 1 1 Account Specialist 1 1 1 1 Administrative Assistant 4 4 4 4 Detention Officer 7 7 7 7 Public Safety Officer 4 4 4 4 Animal Control Supervisor 1 1 1 1 Animal Control Officer 3 3 3 4 Shelter Attendant 2 2 2 2 SUBTOTAL - Non -sworn 51 53 52 56 TOTAL FULL TIME 173 175 174 182 * One position is funded in the Grant Fund by a Public Safety grant. PARTTIME Quartermaster 0.75 0.00 0.00 0.00 Police Services Technician 0.75 0.00 1.00 1.00 TOTAL PART TIME 1.50 0.00 1.00 1.00 City of Allen 127 FY2015 Budget City of Allen 128 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 10,090,902 10,172,923 10,307,793 10,758,158 Longevity 63,363 65,195 64,774 72,176 Overtime 850,687 750,500 803,200 801,800 FICA 799,088 818,767 772,043 772,261 TMRS 1,542,813 1,537,805 1,512,080 1,521,119 Worker's Compensation 94,054 66,234 76,147 138,983 Health Insurance 1,550,689 1,862,040 1,950,695 2,042,629 Dental Insurance 111,155 136,267 138,521 137,599 Long-term Disability 14,685 15,153 14,856 15,008 Life Insurance 10,350 10,814 11,812 11,534 Flexible Spending 3,861 4,469 4,433 4,600 Clothing Allowance 36,845 37,200 39,056 39,600 Health Savings Account - - 4,864 2,302 SUBTOTAL $ 15,168,492 $ 15,477,367 $ 15,700,274 $ 16,317,769 OPERATING EXPENDITURES Training/Travel/Mileage 90,160 81,100 90,160 96,960 Dues & Subscriptions 9,793 10,000 10,000 10,200 Clothing & Uniforms 76,076 76,500 76,500 78,030 Postage & Freight 7,275 8,900 8,900 9,078 Printing & Reproduction 7,917 10,200 12,700 10,404 Rentals/Leasing 32,176 35,700 40,380 36,272 Canine Maintenance 5,160 6,120 8,000 8,160 Meetings and Receptions 4,976 8,815 13,815 13,931 Crime Prevention 6,965 7,140 7,140 8,783 Prisoners Keep 18,734 18,430 18,430 18,800 Narcotics Operations 4,140 10,000 10,000 10,200 Lease Expenses 3,006 3,096 3,100 3,160 General Supplies 20,897 27,526 27,536 28,079 Tactical Supplies 5,779 7,013 7,000 41,610 Animal Supplies 14,109 14,245 18,300 18,300 Ammunition Supplies 53,002 70,000 70,000 71,400 Small Tools & Minor Equipment 101,339 134,440 162,400 162,998 Building Maintenance 1,346 7,000 7,000 7,140 Vehicle Maintenance 196,645 187,300 187,300 191,050 Equipment Maintenance 10,919 11,910 11,910 12,150 Radio Maintenance 24,700 25,000 25,000 25,500 Collision Repair 18,188 30,630 50,600 31,200 Professional Services 56,072 72,000 72,000 86,924 City of Allen 128 FY2015 Budget Plaques & Awards Donation Expenses CAPITAL OUTLAY Vehicles VEHICLES Unmarked Car 2012-2013 ACTUAL 3,158 7,172 2013-2014 BUDGET 2,460 5,000 2013-2014 AMENDED 2,460 5,000 2014-2015 BUDGET 2,500 5,000 SUBTOTAL $ 779,704 $ 870,525 $ 945,631 $ 987,829 - - - 22,975 DEPARTMENT TOTALS $ 15,948,196 $ 16,347,892 $ 16,645,905 $ 17,328,573 2013-2014 2014-2015 AMENDED BUDGET - 22,975 $ - $ 22,975 City of Allen 129 FY2015 Budget 11111-91 40 4 PUBLIC AND MEDIA RELATIONS DIVISION 001-1530 *Partial funding for position from Hotel fund. City of Allen 131 FY2015 Budget The Public and Media Relations Office provides information about city government and services to residents and the media. The office produces the City's weekly a -news, annual report, and special publications; oversees the City's website and social media outlets; and manages the government access channel, Allen City Television/ACTV. The office also helps coordinate special events and works with other City departments regarding education, outreach, and marketing efforts. Goal 4. Signify, enhance and communicate Allen's identity to the region and the nation. Strategy 10. Emphasize marketing efforts to communicate Allen's identity • Supported Allen CVB marketing efforts to include content review for website and quarterly newsletter and the use and implementation of brand voice • Created cross promotional team with Parks/event center marketing staff, CVB and PAMRO staff to discuss ongoing media and promotional opportunities and strategies • Developed the 2014-2017 Communication Plan to include communication growth strategies • Facilitated over 130 annual media requests on various City programs and services. • Produced monthly features for Allen Image, monthly columns for Neighborsgo, weekly a -news, and five annual publications Goal 6. Maintain operational excellence in City government services Strategy 1. Utilize technology for optimum performance and customer service. • Continued site content audits and ongoing training in best practices for website coordinators • Continued management of the employee intranet, PrideWire, and created team of content contributors with a monthly meeting format for review of monthly content and ongoing enhancements Strategy 5. Continue to Provide Creative Original Programming on the City of Allen Government Channel ACTV • ACTV received 22 NATOA/TATOA Awards including First place in Overall Programming Excellence from NATOA. Two Emmy wins for The Remembrance Rescue Project and Lap Ngo — World Painter Documentary. • Examples of creative original programming included TAPS feature, Sustainable Landscape Seminar Series, Texas Stampede Longhorn Cattle Drive event coverage, History of Allen with Flula, Dallas Sidekicks promotion, CERT Feature, Police vs Fire Hockey promotion, and Christmas Tree Recycling and Trees For Allen promotions Goal 4. Signify, enhance and communicate Allen's identity to the region and the nation. Strategy 10. Emphasize marketing efforts to communicate Allen's identity • Continue to support CVB marketing efforts • Implement growth strategies identified in the 2014-2017 Communication Plan Goal 6. Maintain operational excellence in City government services Strategy 1. Utilize technology for optimum performance and customer service. • Redesign City website to utilize new platform and reflect current trends and best practices Strategy 5. Continue to Provide Creative Original Programming on the City of Allen Government Channel ACTV • Continue production of original and award-winning programming City of Allen 132 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Personnel Services 439,957 454,643 485,065 579,366 Operations 67,639 73,290 73,290 69,195 DEPARTMENT TOTAL $ 507,596 $ 527,933 $ 558,355 $ 648,561 City of Allen 133 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULLTIME Public & Media Relations Director 1 1 1 1 Executive Producer 1 1 1 1 Video Producer 1 1 2 2 Video Production Specialist 1 1 0 0 Interactive Media Manager * 0 0 0 1 Senior Marketing Specialist 1 1 1 0 Marketing Specialist 0 0 0 1 TOTAL FULL TIME 5 5 5 6 * A portion of this position is funded by the Hotel Occupancy Tax Fund. r � r � J , iuuulii(��oiiiullllllluuu6illmffiuumrfmlulluumfffull�mhuuuffff�iumi�iuuu��iu��iu��luhuuuullllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll I I i 1 i � i Li 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 300,173 304,638 328,063 386,751 Longevity 1,980 2,220 2,292 2,128 Overtime 3,637 4,800 4,800 4,800 FICA 20,921 22,656 22,440 26,329 TM RS 42,694 42,960 46,394 54,443 Worker's Compensation 337 261 303 657 Health Insurance 65,311 71,831 75,050 97,602 Dental Insurance 3,786 4,164 4,535 5,262 Long-term Disability 470 463 483 591 Life Insurance 413 415 455 509 Flexible Spending 235 235 250 294 SUBTOTAL $ 439,957 $ 454,643 $ 485,065 $ 579,366 City of Allen 133 FY2015 Budget DEPARTMENT TOTALS $ 507,596 $ 527,933 $ 558,355 $ 648,561 NO CAPITAL ITEMS City of Allen 134 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET OPERATIONS Training/Travel/Mileage 10,186 7,800 7,800 9,600 Dues & Subscriptions 6,243 6,490 6,490 6,695 Printing & Reproduction 4,678 7,600 7,600 7,600 Audio Visual Expenses 354 1,500 1,500 1,500 General Supplies 147 1,200 1,200 800 Small Tools & Minor Equipment 508 1,200 1,200 1,000 Vehicle Maintenance 378 600 600 600 Professional Services 45,145 46,900 46,900 41,400 SUBTOTAL $ 67,639 $ 73,290 $ 73,290 $ 69,195 DEPARTMENT TOTALS $ 507,596 $ 527,933 $ 558,355 $ 648,561 NO CAPITAL ITEMS City of Allen 134 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Operations 33,320 52,720 52,720 48,920 Capital Outlay 23,820 55,000 55,000 86,000 DEPARTMENT TOTAL $ 57,140 $ 107,720 $ 107,720 $ 134,920 DEPARTMENT TOTALS $ 57,140 $ 107,720 $ 107,720 $ 134,920 VEHICLES Ford Explorer MACHINERY AND EQUIPMENT Library System Upgrade Tightrope Digital Playback System MAC Pro Workstations HD Cameras - Library Sony Live Studio - Library Vaddio Production View - Library HD Cameras for Council Chambers x 3 2013-2014 2014-2015 AMENDED BUDGET - 27,000 $ - $ 27,000 30,000 2012-2013 2013-2014 2013-2014 2014-2015 - ACTUAL BUDGET AMENDED BUDGET OPERATIONS 10,000 - 21,000 $ 55,000 $ Audio Visual Expenses 18,308 16,000 16,000 18,200 Small Tools & Minor Equipment 7,984 20,720 20,720 14,220 Professional Services 7,028 16,000 16,000 16,500 SUBTOTAL $ 33,320 $ 52,720 $ 52,720 $ 48,920 CAPITAL OUTLAY Vehicles - - - 27,000 Machinery & Equipment 23,820 55,000 55,000 59,000 SUBTOTAL $ 23,820 $ 55,000 $ 55,000 $ 86,000 DEPARTMENT TOTALS $ 57,140 $ 107,720 $ 107,720 $ 134,920 VEHICLES Ford Explorer MACHINERY AND EQUIPMENT Library System Upgrade Tightrope Digital Playback System MAC Pro Workstations HD Cameras - Library Sony Live Studio - Library Vaddio Production View - Library HD Cameras for Council Chambers x 3 2013-2014 2014-2015 AMENDED BUDGET - 27,000 $ - $ 27,000 30,000 - 15,000 - 10,000 - - 12,000 - 16,000 - 10,000 - 21,000 $ 55,000 $ 59,000 City of Allen 135 FY2015 Budget 11111-91 40 4 CITY OF ALLEN DEBT SERVICE FUND FISCAL YEAR 2014-2015 Debt Policy The City of Allen issues general obligation bonds for a term of generally twenty years, for the purpose of constructing major capital improvements which include municipal facilities, parks and streets. Article XI, Section 5 of the Texas Constitution, applicable to cities of more than 5,000 population states that the maximum rate shall not exceed $2.50 per $100.00 of assessed valuation of taxable property. The City's Charter (Article 5, Section 1) states: "In accordance with the constitution of the State of Texas, and not contrary thereto, the City of Allen shall have the power to borrow money against the credit of the city for any public purpose that is not now nor hereafter prohibited by the constitution and laws of the State of Texas". The City's debt policy, adopted by Council in September 2011, is to keep the portion of ad valorem tax collections appropriated to the debt service fund below 35% and to maintain a fund balance between 5% and 10% of annual principal and interest payments. The proposed tax rate at October 1, 2014 is $0.54 per $100.00 of assessed valuation of which $0.141639, or 26.23%, is designated to the debt service fund. This is within the limits of the state law and is below the City's policy limit. Bond Ratings In May 2014, the ratings on the City's General Obligation debt were reaffirmed at AAA by Standard and Poor's, and were reaffirmed at Aa1 by Moody's. The ratings on the City's Water & Sewer Revenue debt were upgraded to AAA from AA+ by Standard and Poor's in June 2012. The Water & Sewer rating was recalibrated by Moody's to Aa2 from Aa3 in May 2010. The City's CDC Revenue debt rating is Al. The EDC Revenue debt rating was recalibrated to Aa3 from Al by Moody's in May 2010. FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1 TOTAL PROJECTED REVENUES TOTAL PROJECTED EXPENDITURES PROJECTED FUND BALANCE 9/30 5% OF ANNUAL DEBT SERVICE* *Beginning Fund Balance required: 5% to 10% of annual debt service. FY 2014 FY 2015 $ 901,848 $ 907,357 12,245,423 13,469,140 (12,239,914) (13,099,300) $ 907,357 $ 1,277,197 $ 611,696 $ 654,615 City of Allen 137 FY2015 Budget CITY OF ALLEN DEBT SERVICE REQUIREMENT FISCAL YEAR 2014-2015 GENERAL OBLIGATION BONDS: BONDS: 4,302,023 1,110,000 2005 03/01/05 32,330,000 4%-5% 08/15/21 2006 07/26/06 1,595,000 4.14% 08/15/26 2007 08/15/07 11,145,000 4%-5% 08/15/27 2008 05/01/08 10,185,000 4%-4.6% 08/15/28 2009 05/01/09 15,400,000 3%-4.5% 08/15/28 2010 05/01/10 12,000,000 3%-4% 08/15/29 2010A 11/01/10 8,785,000 2%-3% 08/15/22 2011 05/01/11 8,840,000 2%-4.25% 08/15/30 2012 02/01/12 13,865,000 2%-5% 08/15/24 2013 05/01/13 5,065,000 2%-3.5% 08/15/32 2014 05/01/14 10,595,000 2%-4% 08/15/33 TOTAL $ 129,805,000 CERTIFICATES OF OBLIGATION: 20048 10/01/04 765,000 5.1%-5.5 08/15/24 TOTAL $ 765,000 WATER & SEWER REVENUE BONDS: 4,302,023 1,110,000 2005 08/01/05 4,300,000 3.9%-4.0% 06/01/16 2009 02/15/09 5,795,000 3.0%-3.5% 06/01/19 2013 10/15/13 3,370,000 2%-3% 06/01/25 2014 05/01/14 1,280,000 2.09% 06/01/24 TOTAL $ 14,745,000 16,875,000 3,505,000 797,023 4,302,023 1,110,000 75,000 45,954 120,954 8,210,000 485,000 372,243 857,243 7,885,000 455,000 333,496 788,496 12,400,000 680,000 508,368 1,188,368 10,100,000 530,000 370,613 900,613 6,990,000 795,000 187,375 982,375 6,690,000 795,000 233,863 1,028,863 13,515,000 1,200,000 533,350 1,733,350 4,875,000 220,000 130,900 350,900 10,595,000 375,000 393,844 768,844 $ 99,245,000 $ 9,115,000 $ 3,907,027 $ 13,022,027 530,000 40,000 28,270 68,270 $ 530,000 $ 40,000 $ 28,270 $ 68,270 415,000 205,000 16,395 221,395 2,950,000 555,000 96,163 651,163 3,370,000 255,000 94,550 349,550 1,280,000 265,000 26,752 291,752 $ 8,015,000 $ 1,280,000 $ 233,860 $ 1,513,860 City of Allen 138 FY2015 Budget CITY OF ALLEN DEBT SERVICE REQUIREMENT FISCAL YEAR 2014-2015 SALES TAX REVENUE BONDS: ALLEN ECONOMIC DEVELOPMENT CORPORATION 2008 01/15/08 15,335,000 3.5% 09/01/32 12,170,000 480,000 499,255 979,255 4.5 2010A 05/15/10 1,605,000 4% 09/01/25 1,605,000 - 64,200 64,200 2010B 05/15/10 5,165,000 3.2%-5.1% 09/01/23 3,690,000 390,000 160,450 550,450 TOTAL $ 22,105,000 $ 17,465,000 $ 870,000 $ 723,905 $ 1,593,905 ALLEN COMMUNITY DEVELOPMENT CORPORATION 2006 03/15/06 5,600,000 4.5%-5% 09/01/19 3,010,000 715,000 139,025 854,025 2008 01/15/08 32,835,000 4.8%-6% 09/01/32 29,590,000 420,000 1,677,340 2,097,340 TOTAL $ 38,435,000 $ 32,600,000 $ 1,135,000 $ 1,816,365 $ 2,951,365 City of Allen 139 FY2015 Budget CITY OF ALLEN AGGREGATE DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION BONDS: 9/30/2015 9,155,000 3,935,297 13,090,297 9/30/2016 8,915,000 3,530,523 12,445,523 9/30/2017 8,600,000 3,230,888 11,830,888 9/30/2018 8,925,000 2,918,323 11,843,323 9/30/2019 8,465,000 2,558,489 11,023,489 9/30/2020 7,695,000 2,222,578 9,917,578 9/30/2021 7,025,000 1,937,412 8,962,412 9/30/2022 6,465,000 1,675,529 8,140,529 9/30/2023 5,730,000 1,415,306 7,145,306 9/30/2024 5,445,000 1,172,016 6,617,016 9/30/2025 4,405,000 942,456 5,347,456 9/30/2026 4,580,000 761,850 5,341,850 9/30/2027 4,640,000 573,345 5,213,345 9/30/2028 3,455,000 379,815 3,834,815 9/30/2029 2,145,000 242,950 2,387,950 9/30/2030 1,325,000 160,250 1,485,250 9/30/2031 1,015,000 108,850 1,123,850 9/30/2032 1,050, 000 69,900 1,119, 900 9/30/2033 740,000 29,600 769,600 TOTAL $ 99,775,000 $ 27,865,376 $ 127,640,376 WATER & SEWER REVENUE BONDS: TOTAL 9/30/2015 1,280,000 233,860 1,513,860 9/30/2016 975,000 198,576 1,173, 576 9/30/2017 1,000, 000 169,082 1,169, 082 9/30/2018 1,040, 000 141,675 1,181, 675 9/30/2019 1,070,000 108,426 1,178,426 9/30/2020 455,000 74,177 529,177 9/30/2021 465,000 61,573 526,573 9/30/2022 475,000 48,670 523,670 9/30/2023 490,000 35,466 525,466 9/30/2024 505,000 21,858 526,858 9/30/2025 260,000 7,800 267,800 $ 8,015,000 $ 1,101,160 $ 9,116,160 City of Allen 140 FY2015 Budget CITY OF ALLEN AGGREGATE DEBT SERVICE REQUIREMENTS SALES TAX REVENUE BONDS: TOTAL 9/30/2015 2,005,000 2,540,270 4,545,270 9/30/2016 2,090,000 2,455,080 4,545,080 9/30/2017 2,175,000 2,367,270 4,542,270 9/30/2018 2,275,000 2,274,320 4,549,320 9/30/2019 2,380,000 2,173,708 4,553,708 9/30/2020 2,485,000 2,063,886 4,548,886 9/30/2021 2,605,000 1,944,661 4,549,661 9/30/2022 2,730,000 1,818,308 4,548,308 9/30/2023 2,860,000 1,684,293 4,544,293 9/30/2024 3,010,000 1,541,100 4,551,100 9/30/2025 3,160,000 1,390, 658 4,550,658 9/30/2026 2,700,000 1,232,013 3,932,013 9/30/2027 2,845,000 1,089,613 3,934,613 9/30/2028 2,995,000 939,063 3,934,063 9/30/2029 3,160,000 772,200 3,932,200 9/30/2030 3,340,000 594,900 3,934,900 9/30/2031 3,525,000 407,400 3,932,400 9/30/2032 3,725,000 209,400 3,934,400 $ 50,065,000 $ 27,498,140 $ 77,563,140 City of Allen 141 FY2015 Budget 11111-91 40 4 CITY OF ALLEN TAX INCREMENT FINANCING FUND REVENUE AND EXPENDITURE SUMMARY FISCAL YEAR 2014 - 2015 2012-2013 2013-2014 2013-2014 2014-2015 REVENUES ACTUAL BUDGET AMENDED BUDGET Coeratine Revenues Property Tax (City Participation) 543,853 555,224 535,964 579,926 Sales Tax 389,732 416,281 406,943 437,499 Intergovernment (County Participation) 137,131 136,015 126,770 141,385 TOTAL OPERATING REVENUES $ 1,070,716 $ 1,107,520 $ 1,069,677 $ 1,158,810 Non -Operating Revenues Interest 3,151 6,000 5,400 5,400 TOTAL NON-OPERATING REVENUES $ 3,151 $ 6,000 $ 5,400 $ 5,400 TOTAL REVENUES $ 1,073,867 $ 1,113,520 $ 1,075,077 $ 1,164,210 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURES ACTUAL BUDGET AMENDED BUDGET Economic Development 835,574 844,267 810,000 870,295 TOTAL TIF FUND EXPENDITURES $ 835,574 $ 844,267 $ 810,000 $ 870,295 TOTAL EXPENDITURES $ 835,574 $ 844,267 $ 810,000 $ 870,295 FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1 TOTAL PROJECTED REVENUES TOTAL PROJECTED EXPENDITURES PROJECTED FUND BALANCE 9/30 2013-2014 2014-2015 AMENDED BUDGET $ 1,221,875 $ 1,486,952 1,075,077 1,164, 210 (810,000) (870,295) City of Allen 143 FY2015 Budget 11111-91 40 4 TAX INCREMENT FINANCING FUND DIVISION 530-0000 No Personnel in this Department City of Allen 145 FY2015 Budget The Tax Increment Financing (TIF) fund was established in FY 2006 to track property tax and sales tax revenue, and associated expenses, for the City's Tax Increment Financing agreements. The City established its first Reinvestment Zone in December 2005. The City now has two TIFs: the Montgomery Farm "Garden District" and the Central Business District. Revenues from the TIF zones are used to pay for eligible infrastructure costs, including parking garages, U.S. 75 ramp reversals, and public streets and bridges within the defined TIF areas. The county also has an agreement with the city to contribute property taxes to the "Garden District" TIF. Goal 6. Maintain operational excellence in City government services Strategy 4. Ensure excellent fiscal management to maintain public trust Goal 7. Provide economic investment that increases employment opportunity, the tax base, and provides desired goods and services for residents and contributes to the community character and identity • Monitored compliance of the TIF agreements to ensure eligible infrastructure costs are verified prior to reimbursements • Maintained fund reserves of $50,000 as required by the economic development agreement Goal 6. Maintain operational excellence in City government services Strategy 4. Ensure excellent fiscal management to maintain public trust Goal 7. Provide economic investment that increases emplovment opportunity, the tax base, and provides desired goods and services for residents and contributes to the community character and identity • Continue to administer the financing plans for both TIFs as property tax and sales tax revenues materialize • Continue to monitor compliance of the TIF agreements to ensure eligible infrastructure costs are verified prior to any reimbursements • Continue to maintain fund reserve of $50,000 as required by the economic development agreement City of Allen 146 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Operations 835,574 844,267 810,000 870,295 DEPARTMENT TOTAL $ 835,574 $ 844,267 $ 810,000 $ 870,295 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET OPERATING EXPENDITURES Economic Grant Expenses 802,102 810,267 776,000 836,295 Administrative Expenses 30,000 30,000 30,000 30,000 Legal Expenses 3,472 4,000 4,000 4,000 SUBTOTAL $ 835,574 $ 844,267 $ 810,000 $ 870,295 TOTAL EXPENSES $ 835,574 $ 844,267 $ 810,000 $ 870,295 NO CAPITAL ITEMS City of Allen 147 FY2015 Budget 11111-91 40 4 CITY OF ALLEN WATER AND SEWER FUND REVENUE AND EXPENSE SUMMARY FISCAL YEAR 2014 - 2015 TOTAL REVENUES $ 31,126,617 $ 35,155,247 $ 31,298,693 $ 32,719,402 2012-2013 2013-2014 2013-2014 2014-2015 REVENUES ACTUAL BUDGET AMENDED BUDGET Operating Revenues 30,859,247 $ 31,602,342 $ 30,630,819 $ 31,256,997 Water Sales 17,805,137 20,339,326 16,750,000 17,500,000 Sewer Charges 12,215,785 13,251,446 12,767,665 13,500,000 Connections 125,978 70,000 80,000 70,000 Service Charges 533,716 487,500 579,953 600,953 Miscellaneous 352,093 135,500 295,500 218,000 TOTAL OPERATING REVENUES $ 31,032,709 $ 34,283,772 $ 30,473,118 $ 31,888,953 Non -Operating Revenues Interest 60,216 88,100 42,200 42,200 Operating Transfer In 33,692 783,375 783,375 788,249 TOTAL NON-OPERATING REVENUES $ 93,908 $ 871,475 $ 825,575 $ 830,449 TOTAL REVENUES $ 31,126,617 $ 35,155,247 $ 31,298,693 $ 32,719,402 Public Works Water & Sewer Operating Expenses 2012-2013 2013-2014 2013-2014 2014-2015 EXPENSES ACTUAL BUDGET AMENDED BUDGET General Government 30,859,247 $ 31,602,342 $ 30,630,819 $ 31,256,997 Utility Collections 884,986 955,521 947,975 1,040,586 TOTAL GENERAL GOV. $ 884,986 $ 955,521 $ 947,975 $ 1,040,586 Public Works Water & Sewer Operating Expenses 27,239,247 29,732,342 28,760,819 31,036,997 Capital Improvement Projects 3,620,000 1,870,000 1,870,000 220,000 TOTAL PUBLIC WORKS $ 30,859,247 $ 31,602,342 $ 30,630,819 $ 31,256,997 Debt Service $ 1,651,473 $ 1,571,760 $ 1,615,578 $ 1,505,101 TOTAL EXPENSES $ 33,395,706 $ 34,129,623 $ 33,194,372 $ 33,802,684 FUND BALANCE PROJECTIONS PROJECTED WORKING CAPITAL 10/1 TOTAL PROJECTED REVENUES TOTAL PROJECTED EXPENSES PROJECTED WORKING CAPITAL 9/30 $ 12,986,986 $ 11,091,307 31,298,693 (33,194,372) 32,719,402 (33,802,684) $ 11,091,307 $ 10,008,025 City of Allen 149 FY2015 Budget WATER & SEWER FUND REVENUES FY 2015 WATER & SEWER FUND ?ctions 2% Service Charges 1.8 scellaneous 0.7 Interest 0.1 erating Iransferin 2.4 EXPENSES BY FUNCTION FY 2015 Debt Service 4.5 y Collections 3.1% City of Allen 150 FY2015 Budget CITY OF ALLEN WATER AND SEWER FUND REVENUE DETAIL FISCAL YEAR 2014 - 2015 TOTAL REVENUE $ 31,126,617 $ 35,155,247 $ 31,298,693 $ 32,719,402 WATER & SEWER FUND REVENUES FY 2014 City of Allen 151 nnections 0.2% ce Charges 1.8% iscellaneous 0.7 Interest 0.1% ing Transfer In 2.4 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET Operating Revenues Water Sales 17,805,137 20,339,326 16,750,000 17,500,000 Sewer Charges 12,184,946 13,199,446 12,767,665 13,500,000 Convenience Fee- Internet 71,410 60,000 78,000 84,000 Industrial Pretreatment 30,839 52,000 44,453 44,453 Connections 125,978 70,000 80,000 70,000 Re -Connect Fees 53,874 50,000 55,000 55,000 Penalties 407,132 375,000 400,000 415,000 Sewer Clean Outs 1,300 2,500 2,500 2,500 Miscellaneous 29,140 20,500 45,500 28,000 Other Reimbursements 222,065 75,000 200,000 150,000 Inspection Fees 100,888 40,000 50,000 40,000 TOTAL OPERATING REVENUES $ 31,032,709 $ 34,283,772 $ 30,473,118 $ 31,888,953 Non -Operating Revenues Interest on Investments 58,352 86,000 42,200 42,200 Interest-I&S Reserve Fund 1,864 2,100 - - Operating Transfer In 33,692 783,375 783,375 788,249 TOTAL NON-OPERATING REVENUES $ 93,908 $ 871,475 $ 825,575 $ 830,449 TOTAL REVENUE $ 31,126,617 $ 35,155,247 $ 31,298,693 $ 32,719,402 WATER & SEWER FUND REVENUES FY 2014 City of Allen 151 nnections 0.2% ce Charges 1.8% iscellaneous 0.7 Interest 0.1% ing Transfer In 2.4 FY2015 Budget CLASSIFICATION Personnel Services Operations Debt Service Payments Capital CITY OF ALLEN WATER & SEWER FUND EXPENSES BY CLASSIFICATION AS A PERCENT OF TOTAL BUDGET FISCAL YEAR 2014 - 2015 2013-2014 2012-2013 % OF REVISED % OF 2014-2015 ACTUAL ACTUAL BUDGET BUDGET BUDGET $ 4,189,698 $ 27,077,344 $ 1,651,473 $ 477,191 TOTAL $ 33,395,706 12.5% $ 4,395,956 81.1% $ 26,583,536 5.0% $ 1,615,578 1.4% $ 599,302 $ 33,194,372 WATER & SEWER FUND Expenses By Classification 13.2% $ 4,619,618 80.1% $ 27,106,885 4.9% $ 1,505,101 1.8% $ 571,080 $ 33,802,684 %OF BUDGET ervice ents Capital 1.7% )ervlces City of Allen 152 FY2015 Budget WATER AND SEWER DIVISIONS WATER AND SEWER 200-6500 UTILITY BILLING 200-7000 Director Assistant Director Administrative Assistant 1 Water Conservation Manager Superintendent 1 11 11 1 Customer Service Rep 5 Sewer Foreman 1 Sewer Crew Leader 7 Equipment Operator 4 Maintenance Worker 7 Education Specialist 1 Water Foreman 1 Crew Leader 5 Equipment Operator 5 Maintenance Worker 5 Crew Leader 2 Meter Services Tech 8 *Half of position funded out of Community Development. **Position is a 1.0 FTE and is partially funded by the Water & Sewer Fund. Utility Billing/Permit Manager .5- 7 Utility Billing Supervisor 1 Sr Customer Service Rep 1 r Service 5 Distribution/Special Ops Foreman 1 Pump Station Operator 4 Crew Leader 1 Equipment Operator 1 Maintenance Worker 1 City of Allen 153 FY2015 Budget The Water and Sewer division is responsible for delivering potable water purchased from the North Texas Municipal Water District (NTMWD) to Allen customers and collecting wastewater from customers and delivering it to NTMWD sewer trunk lines. Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 6. Work with partners to protect and conserve natural resources • Completed TCEQ Compliance Evaluation Investigation for Public Water and Waste Water Systems. No operational violations were noted. Retained "Superior" system rating • Filed Texas Water Development Board Annual Audit — Water loss reported at 7.76% for CY 2013 • Filed Water Conservation and Water Resource Management Plan with TCEQ and TWDB • Continued ongoing sewer system efforts to reduce sewer system inflow and infiltration (I&I) • Filed sixth annual report for the Sanitary Sewer Overflow (SSO) Outreach Initiative through the Texas Commission on Environmental Quality (TCEQ) with minor overflows in the reporting period Goal 8. Proactively work to protect, conserve and manage water resources Strategy 1. Develop water conservation initiatives that encourage residents, businesses and City's operations to adopt a "low water -use" lifestyle • Continued an effective water leak detection program to reduce water loss for the year • Completed the 5th year of commercial irrigation inspection program and reported results to council • Continued 4th year of the residential irrigation system inspection program • Continued the water conservation Block Leader Program with 28 leaders who adopted over 900 homes • Implemented changes to response to drought stages by continuing the water conservation hotline. • Developed the City's 2014-2019 Water Conservation and Drought Plan Ordinance Strategy 2. Improve water and sewer infrastructure • Assist Engineering with installation of water and sewer replacement in Whys-Lynge subdivision to be completed late 2014 Goal 2. Cultivate reaional alliances and partnerships with agencies and aovernmental units that affect Allen Strategy 6. Work with partners to protect and conserve natural resources • Maintain sanitary sewer system to minimize stoppages and back-ups; have no sewer discharges in violation of National Pollution Discharge Elimination System (NPDES) rules; control and lessen sewer inflows and infiltration (I&I) and continue the Sanitary Sewer Overflow (SSO) Outreach Initiative in coordination with the Texas Commission on Environmental Quality (TCEQ) Goal 8. Proactively work to protect and conserve water resources Strategy 1. Develop water conservation initiatives that encourage residents, businesses and City's operations to adopt a "low water -use" lifestyle • Maintain an acceptable water loss of less than 12% • Continue Commercial and Residential Irrigation inspection programs • Continue Block Leader Program Strategy 2. Improve water and sewer infrastructure • Anticipate future growth by planning water and sewer system infrastructure construction and modernization; minimize maintenance service shortfalls or interruptions • Continue 10% meter replacement program utilizing touch -read meter reading capability • Identify and eliminate cross connections within the water system • Continue to work with the Engineering Department to manage the use of water and sewer replacement and repair funds in the Capital Improvement Program City of Allen 154 FY2015 Budget PERSONNEL SUMMARY 2012-2013 2013-2014 2013-2014 2014-2015 1 1 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION 1 Education Specialist 1 Administrative Assistant Personnel Services 3,796,865 3,931,709 4,003,682 4,148,651 Operations 26,585,191 27,068,816 26,027,835 26,537,266 Capital 477,191 601,817 599,302 571,080 DEPARTMENT TOTAL $ 30,859,247 $ 31,602,342 $ 30,630,819 $ 31,256,997 PERSONNEL SUMMARY 2012-2013 3 ACTUAL FULL TIME 1 1 Superintendent 1 Foreman 2 Water Conservation Manager 1 Education Specialist 1 Administrative Assistant 1 Pump Station Operator 4 Crew Leader 15 Civil Engineer* 1 ROW Utility Coordinator* 1 Construction Inspector * 1 Equipment Operator 10 Code Enforcement Officer** 1 Meter Services Technician 7 Maintenance Worker 13 TOTAL FULL TIME 59 * These positions are under supervision of the Engineering Dept. **Half of this position is funded by the Solid Waste fund. PARTTIME Customer Service Representative 0.5 TOTAL PART-TIME 0.5 2013-2014 2013-2014 2014-2015 1 2012-2013 3 ACTUAL PERSONNEL SERVICES 1 1 Salaries 2,359,073 Longevity 25,024 Overtime 247,438 FICA 186,616 TM RS 366,239 Worker's Compensation 28,170 Health Insurance 537,445 2013-2014 2013-2014 2014-2015 1 1 1 3 3 3 1 1 1 1 1 1 1 1 1 4 4 4 15 15 15 1 1 1 1 1 1 1 1 1 10 10 10 1 1 1 7 7 8 13 13 13 60 60 61 0.5 0.5 0.5 0.5 0.5 0.5 2013-2014 2013-2014 2014-2015 BUDGET AMENDED BUDGET 2,433,423 21447,649 2,559,926 26,088 26,384 27,684 240,000 244,600 240,000 180,026 182,252 180,240 344,332 361,916 362,266 21,012 23,399 43,075 632,337 662,238 681,478 City of Allen 155 FY2015 Budget City of Allen 156 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET Dental Insurance 38,951 46,221 46,081 45,352 Long-term Disability 3,596 3,721 3,592 3,620 Life Insurance 2,441 2,550 2,686 2,617 Flexible Spending 1,872 1,999 1,789 1,788 Health Savings Account - - 1,096 605 SUBTOTAL $ 3,796,865 $ 3,931,709 $ 4,003,682 $ 4,148,651 OPERATING EXPENSES Training & Travel 10,399 16,085 16,085 17,565 Dues & Subscriptions 72,946 84,560 84,560 90,340 Clothing & Uniforms 29,517 36,928 36,928 38,317 Electricity 568,335 656,580 656,580 677,250 Natural Gas 1,806 1,100 1,100 4,000 Telephone 3,454 6,000 6,000 6,000 Water 13,571 18,000 18,000 18,360 Insurance 40,655 43,627 43,627 43,800 Postage & Freight 11,294 23,750 23,750 24,225 Printing & Reproduction 12,382 25,000 25,000 25,000 Advertising 192 1,900 1,900 1,900 Rentals - 1,500 1,500 1,500 Gasoline 115,020 136,000 136,000 138,000 NTMWD-Upper E. Fork 1,924,235 2,594,848 2,194,663 2,668,589 NTMWD-Regional Treatment 3,370,552 4,244,545 3,965,024 4,373,744 Water District -Water 10,219,054 11,661,743 11,240,959 12,383,088 NTMWD Pretreatment 32,542 49,943 44,453 44,453 Vehicle & Equipment Replacement 1,214,145 219,618 219,618 294,581 General Supplies 6,784 7,100 7,100 7,250 Mechanical Supplies 56,159 75,000 75,000 76,500 Janitorial Supplies 9 4,275 4,274 4,500 Medical & Chemical Supply 4,748 4,000 4,000 4,000 Chlorine Gas 1,479 4,000 4,000 4,000 Small Tools & Minor Equipment 69,765 28,354 28,354 31,120 Building Maintenance 35,780 50,000 50,000 50,000 Vehicle Maintenance 35,703 40,800 40,800 41,750 Equipment Maintenance 38,305 38,000 38,000 38,750 Radio Maintenance 1,586 3,000 3,000 3,000 Meter Maintenance 20,675 25,000 25,000 25,000 Water System Maintenance 115,886 65,000 65,000 70,000 Sewer System Maintenance 51,187 65,000 130,000 70,000 Bad Debt Expense 27,525 50,000 50,000 50,000 Post -Employment Funding Expense 28,573 19,264 19,264 19,345 Operating Transfer Out 4,686,025 4,678,035 41678,035 4,748,578 Capital Projects Transfer Out 3,620,000 1,870,000 11870,000 220,000 Professional Services 58,681 105,011 105,011 105,011 Contract Mowing 20,140 32,000 32,000 32,000 Rebates 66,082 83,250 83,250 85,750 SUBTOTAL $ 26,585,191 $ 27,068,816 $ 26,027,835 $ 26,537,266 City of Allen 156 FY2015 Budget DEPARTMENT TOTALS $ 30,859,247 $ 31,602,342 $ 30,630,819 $ 31,256,997 u ii m u»»»i» i uuuiamuuuiiimiuuiu i uu»»»i I 1 1. 1 1 , I 1 I 1 , 1 1 r „ , i , �� dl�I�u��mJ�utllllu�umluuuFi(Nifidllllluuulu�loi�uiidNuufoimfflllfumfulmidfffoi�� 2014-2015 BUDGET VEHICLES F150 Regular Cab 20,500 SUBTOTAL $ 20,500 MAINS & CONNECTIONS Mains & Connections 120,000 SUBTOTAL $ 120,000 METERS Meters 400,000 SUBTOTAL $ 400,000 MACHINERY & EQUIPMENT Loader Backhoe Trailer 10,380 Cargo Trailer 10,200 Hammer Head Breaker Attachment Hoe 10,000 SUBTOTAL $ 30,580 TOTAL CAPITAL $ 571,080 2013-2014 2014-2015 AMENDED BUDGET Operating Transfers Out: General Fund Risk Management Fund -Administrative costs TOTAL Capital Proiects Transfers Out: Water Line Replacement Sewer Line Replacement Sewer Lift Station Maintenance Pump Station Maintenance Unprogrammed AEDC Contribution TOTAL 4,643,497 2012-2013 2013-2014 2013-2014 2014-2015 4,748,578 ACTUAL BUDGET AMENDED BUDGET CAPITAL OUTLAY BUDGET 1,250,000 450,000 1,250,000 Vehicles 38,820 25,500 22,985 20,500 Mains & Connections - 120,000 120,000 120,000 Meters 369,265 385,000 385,000 400,000 Machinery & Equipment 69,106 71,317 71,317 30,580 SUBTOTAL $ 477,191 $ 601,817 $ 599,302 $ 571,080 DEPARTMENT TOTALS $ 30,859,247 $ 31,602,342 $ 30,630,819 $ 31,256,997 u ii m u»»»i» i uuuiamuuuiiimiuuiu i uu»»»i I 1 1. 1 1 , I 1 I 1 , 1 1 r „ , i , �� dl�I�u��mJ�utllllu�umluuuFi(Nifidllllluuulu�loi�uiidNuufoimfflllfumfulmidfffoi�� 2014-2015 BUDGET VEHICLES F150 Regular Cab 20,500 SUBTOTAL $ 20,500 MAINS & CONNECTIONS Mains & Connections 120,000 SUBTOTAL $ 120,000 METERS Meters 400,000 SUBTOTAL $ 400,000 MACHINERY & EQUIPMENT Loader Backhoe Trailer 10,380 Cargo Trailer 10,200 Hammer Head Breaker Attachment Hoe 10,000 SUBTOTAL $ 30,580 TOTAL CAPITAL $ 571,080 2013-2014 2014-2015 AMENDED BUDGET Operating Transfers Out: General Fund Risk Management Fund -Administrative costs TOTAL Capital Proiects Transfers Out: Water Line Replacement Sewer Line Replacement Sewer Lift Station Maintenance Pump Station Maintenance Unprogrammed AEDC Contribution TOTAL 4,643,497 4,704,594 34,538 43,984 $ 4,678,035 $ 4,748,578 2013-2014 2014-2015 AMENDED BUDGET 1,250,000 450,000 1,250,000 400,000 70,000 70,000 100,000 100,000 200,000 200,000 (1,000,000) (1,000,000) $ 1,870,000 $ 220,000 City of Allen 157 FY2015 Budget The Utility Collections division is responsible for billing and processing payments from city utilities that include water, sewer, drainage, solid waste, HHW, and recycling services. With extensive customer contact, this division places a strong emphasis on customer service. Goal 6. Maintain operational excellence in City government services • Completed annual financial audit without any incorrect practices • Maintained and updated annual commercial drainage fees • Updated the Utility Billing Standard Operating Procedures that includes all aspects of Utility Billing and serves as the customer service representative guidebook • Worked directly with water conservation to provide residents information on conservation with their monthly water bill Strategy 1. Utilize technology for optimum performance and customer service • Worked directly with our check remittance vendor to allow more online check companies to send electronic customer payments to the COA which replaces paper checks. This increased the division's efficiency • Expanded the number of online banking customers using electronic check deposits. This allowed us to receive customer payments via the internet and deposit them electronically • Processed an increasing number of on-line and telephone credit card payments • Worked directly with our check remittance vendor to allow more online check companies to send electronic customer payments to the COA which replaces paper checks. This has increased the division's efficiency. This is accomplished through IPAY Strategy 3. Continually Enhance the City of Allen's Customer Service Approach to Delivering Quality Services • Completed customer service training for Utility Billing Customer Service Representatives • Provided monthly updates regarding water conservation and recycling education for Utility Bill publication • Providing a high level of service to each customer with a courteous, efficient, and professional manner. This service is something we strive to provide each day to each internal or external customer. • Working directly with the Public And Media Relations Office to update our "NetBill" site on the COA website Goal 6. Maintain operational excellence in City government services Strategy 1. Utilize technology for optimum performance and customer service • Continue to encourage online and telephone credit card usage and or bank drafting Strategy 3. Continually Enhance the City of Allen's Customer Service Approach to Delivering Quality Services • Help expand the use of electronic check deposits for other City departments. This will be using equipment and software managed by both the City of Allen and the City's depository bank. • Continue working with water conservation to provide residents information on conservation with their monthly water bill • Work with more online check companies by sending electronic customer payments to replace paper checks which increase the divisions efficiency • Manage the utility bill "stuffer" program and space allocation to provide all City Departments access to this communications avenue with citizens • Continue to educate citizens about the online credit card bill pay program and bank drafting to increase citizen acceptance and participation City of Allen 158 FY2015 Budget * This position is split between Community Development -Permits and Water & Sewer -Utility Billing. PERSONNEL SERVICES Salaries Longevity Overtime FICA TMRS Worker's Compensation Health Insurance Dental Insurance Long-term Disability Life Insurance Flexible Spending SUBTOTAL $ OPERATING EXPENSES Training & Travel Dues & Subscriptions Telephone Insurance Banking Services Postage & Freight Printing & Reproduction Advertising General Supplies 2012-2013 ACTUAL 268,122 2,560 1,737 19,177 37,962 301 57,114 4,979 419 286 176 392,833 $ 2013-2014 BUDGET 271,897 2,896 2,000 20,389 38,471 234 62,810 5,477 413 286 176 405,049 $ 2013-2014 AMENDED 260,112 2,911 2,000 18,372 36,728 251 65,304 5,755 385 288 168 392,274 $ 2014-2015 BUDGET 344,619 2,787 3,000 17,849 36,037 438 60,214 5,259 359 258 147 470,967 525 2012-2013 2013-2014 2013-2014 2014-2015 294 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION 3,005 3,704 3,796 3,796 Personnel Services 392,833 405,049 392,274 470,967 Operations 492,153 550,472 555,701 569,619 DEPARTMENT TOTAL $ 884,986 $ 955,521 $ 947,975 $ 1,040,586 93 l 11 1 1 1 1 1 1 l 1 / l l i r � , iul�uuurfmhudim(omm��oloiffioloiffi000lhooillllomi�l�hmi�(+'foiifofrro�Ili�io�olidffffoi�idhoiifiolllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll(( 4,180 5,697 5,697 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULLTIME Utility Billing/Permit Manager * 0 0 0.5 0.5 Utility Billing Supervisor 1 1 1 1 Sr. Customer Service Representative 1 1 1 1 Customer Service Representative 5 5 5 5 TOTAL FULL TIME 7 7 7.5 7.5 * This position is split between Community Development -Permits and Water & Sewer -Utility Billing. PERSONNEL SERVICES Salaries Longevity Overtime FICA TMRS Worker's Compensation Health Insurance Dental Insurance Long-term Disability Life Insurance Flexible Spending SUBTOTAL $ OPERATING EXPENSES Training & Travel Dues & Subscriptions Telephone Insurance Banking Services Postage & Freight Printing & Reproduction Advertising General Supplies 2012-2013 ACTUAL 268,122 2,560 1,737 19,177 37,962 301 57,114 4,979 419 286 176 392,833 $ 2013-2014 BUDGET 271,897 2,896 2,000 20,389 38,471 234 62,810 5,477 413 286 176 405,049 $ 2013-2014 AMENDED 260,112 2,911 2,000 18,372 36,728 251 65,304 5,755 385 288 168 392,274 $ 2014-2015 BUDGET 344,619 2,787 3,000 17,849 36,037 438 60,214 5,259 359 258 147 470,967 525 2,557 2,557 2,608 262 294 294 299 2,448 2,946 2,946 3,005 3,704 3,796 3,796 3,560 3,600 4,800 3,600 3,500 135,616 169,560 169,560 180,480 19,677 25,000 25,000 25,500 - 93 93 93 4,180 5,697 5,697 5,811 City of Allen 159 FY2015 Budget DEPARTMENT TOTALS $ 884,986 $ 955,521 $ 947,975 $ 1,040,586 NO CAPITAL ITEMS City of Allen 160 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET Small Tools & Minor Equipment 458 1,120 1,120 1,120 Equipment Maintenance - 765 765 780 Audit Fees 18,953 20,411 18,953 20,411 Professional Services 54,440 56,608 56,608 57,740 Courier Services 2,574 2,580 2,580 2,580 Credit Card Costs 245,716 254,245 262,132 262,132 SUBTOTAL $ 492,153 $ 550,472 $ 555,701 $ 569,619 DEPARTMENT TOTALS $ 884,986 $ 955,521 $ 947,975 $ 1,040,586 NO CAPITAL ITEMS City of Allen 160 FY2015 Budget REVENUES Operating Revenues Garbage Fees Recycling Revenues Commercial Garbage Fees Recycling Materials Recycle Bin Revenue Household Hazardous Waste Composting Revenue Miscellaneous TOTAL OPERATING REVENUES CITY OF ALLEN SOLID WASTE FUND REVENUES AND EXPENSES BY FUNCTION FISCAL YEAR 2014 - 2015 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 4,924,006 5,000,000 4,983,707 5,058,707 12,078 12,247 12,555 12,826 891,050 910,474 917,128 925,000 52,363 51,000 52,904 53,000 1,141 900 600 600 178,299 178,093 180,659 183,000 56,013 54,000 56,000 57,000 47,983 47,000 47,000 47,000 $ 6,162,933 $ 6,253,714 $ 6,250,553 $ 6,337,133 Non -Operating Revenues Interest 13,169 19,000 10,300 10,300 TOTAL NON-OPERATING REVENUES $ 13,169 $ 19,000 $ 10,300 $ 10,300 TOTAL REVENUES $ 6,176,102 $ 6,272,714 $ 6,260,853 $ 6,347,433 2012-2013 2013-2014 2013-2014 2014-2015 EXPENSES ACTUAL BUDGET AMENDED BUDGET Public Works Solid Waste 6,193,414 6,598,257 6,601,441 6,573,657 Capital Improvement Projects - - - 7,000 TOTAL EXPENSES $ 6,193,414 $ 6,598,257 $ 6,601,441 $ 6,580,657 FUND BALANCE PROJECTIONS PROJECTED WORKING CAPITAL 10/1 TOTAL PROJECTED REVENUES TOTAL PROJECTED EXPENSES PROJECTED WORKING CAPITAL 9/30 $ 3,346,540 $ 3,005,952 6,260,853 6,347,433 (6,601,441) (6,580,657) $ 3,005,952 $ 2,772,728 City of Allen 161 FY2015 Budget 11111-91 40 4 SOLID WASTE DIVISION 205-0000 Director Waste Services Manager Customer Service Rep. HHW Maintenance Education Specialist 1 Worker 2 2.5 City of Allen 163 FY2015 Budget The Solid Waste Fund represents the financial activity related to solid waste collection and disposal, including recycling services and management of household hazardous waste (HHW). Seventy-five percent of revenues are used to fund contracts with the North Texas Municipal Water District (NTMWD), the City's franchised waste disposal vendor (Community Waste Disposal), and the City's litter collection contract for the Parks, greenbelts, and along US 75. The fund also supports employees who manage solid waste customer service; educate citizens and youth through environmental programs; run HHW education, collection programs and the Chemical Reuse Center in coordination with the Plano Reuse Center; and provide support staff to the Keep Allen Beautiful Board. Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen • Continue to work with Allen Event Center staff to enhance recycling at the Allen Event Center • Continued to provide Household Hazardous Waste services to residents through partnership with the City of Plano. HHW payments to Plano - $54,000 • Opened the Chemical Reuse Center at the Municipal Services Center for Allen and Plano residents to obtain and reuse free chemicals from the HHW program • Continued the Community Waste Disposal (CWD) contract for solid waste collection and recycling services - $2,428,980 and North Texas Municipal Water District - $2,216,871 Strategy 4. Fully utilize resources from Collin County, NCTCOG, TPWD, and other agencies and entities • Prepared or co-authored five competitive solid waste grants to promote recycling on City properties and to fund environmental programs Strategy 6. Work with partners to protect and conserve natural resources • Met education related standards for state mandated TPDES program through special events and public education Goal 4. Signify, enhance and communicate Allen's identity to the region and the nation. Strategy 5. Signify the City of Allen through beautification efforts • Continued to fund the litter collection contract managed by Parks & Recreation - $275,000 • Assisted the Keep Allen Beautiful Board (KAB) in the successful execution of key events: Allen Recycles Day, Earthfest 2014, Great American Cleanup, National Planting Day and the Educator Expo • Assisted KAB in preparing three competitive nominations through Keep Texas Beautiful which resulted in two winning applications. The KAB program was presented the Keep Texas Beautiful Gold Award, and Sustained Excellence Award as well as receiving the Keep America Beautiful President's Circle Award • Received five state and regional awards for environmental education and recycling program • KAB provided seed money to Collin County Students of Service for their greenhouse project through Allen High School. Additionally KAB supported Alex Webre, Eagle Scout with funds for his project and awarded 14 Waste Works Awards jointly with CWD to AISD Schools Goal 6. Maintain operational excellence in City government services Strategy 3. Continually Enhance the City of Allen's Customer Service Approach to Delivering Quality Services • Continued to meet the need for environmental education and outreach programs • Brought Allen youth forward for Council recognition through the Reuse -a -Shoe Contest, Arbor Day Poster Contest, Scout recognition and the Recycled Art Contest • Continued to meet the public expectation of quality environmental services; HHW, waste, and recycling Goal 2. Cultivate reaional alliances and partnerships with aaencies and aovernmental units that affect Allen • Use grant funds and enterprise fund money to promote effective resource management programs • Continue to provide Household Hazardous Waste services to residents through partnership with the City of Plano. HHW payments to Plano - $59,060 • Continue the Community Waste Disposal (CWD) contract for solid waste collection and recycling services - $2,445,998 and North Texas Municipal Water District - $2,184,570 Strategy 4. Fully utilize resources from Collin County, NCTCOG, TPWD, and other agencies and entities • Prepare competitive solid waste grant requests for future grant cycles City of Allen 164 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION 1 1 1 Personnel Services $ 438,182 $ 469,087 $ 464,712 $ 486,394 Operations 5,755,232 6,129,170 6,136,729 6,087,263 DEPARTMENT TOTAL $ 6,193,414 $ 6,598,257 $ 6,601,441 $ 6,573,657 FULLTIME Waste Services Manager Education Specialist HHW Maintenance Worker Customer Service Representative TOTAL FULL TIME PART-TIME HHW Maintenance Worker TOTAL PART TIME PERSONNEL SERVICES Salaries Longevity Overtime FICA TM RS Worker's Compensation Health Insurance Dental Insurance Long-term Disability Life Insurance Flexible Spending Health Savings Account OPERATING EXPENSES Training & Travel Dues & Subscriptions Clothing & Uniforms Insurance Postage & Freight Printing & Reproduction Gasoline 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 1 1 1 1 2 2 2 2 2 2 2 2 1 1 1 1 6 6 6 6 0.0 0.5 0.5 0.5 0.0 0.5 0.5 0.5 SUBTOTAL $ 2012-2013 ACTUAL 305,664 2,636 8,946 22,853 44,278 2,256 46,391 4,179 477 326 176 438,182 $ 4,854 995 735 4,317 5,397 13,138 6,747 2013-2014 BUDGET 328,659 2,948 7,800 24,542 46,425 2,125 51,017 4,597 472 326 176 469,087 $ 5,780 1,161 1,250 4,633 10,500 13,311 8,325 2013-2014 AMENDED 324,727 2,948 9,300 24,198 46,463 1,945 48,132 4,871 470 354 208 1,096 464,712 $ 5,780 1,161 1,250 4,633 10,500 13,311 8,325 2014-2015 BUDGET 341,854 3,260 9,200 25,061 48,316 4,151 48,360 4,597 456 334 200 605 486,394 5,780 1,161 1,275 4,706 10,500 13,575 8,325 City of Allen 165 FY2015 Budget TOTAL EXPENSES $ 6,193,414 $ 6,598,257 $ 6,601,441 $ 6,580,657 MACHINERY AND EQUIPMENT 14 Foot Dump Trailer OPERATING TRANSFERS OUT Risk Management Administrative Costs General Fund Water & Sewer Fund Debt Service General Fund PC Lease TOTAL CAPITAL PROJECTS TRANSFERS OUT Alley Repairs TOTAL 2013-2014 2014-2015 AMENDED BUDGET - 7,000 $ - $ 7,000 3,677 2012-2013 2013-2014 2013-2014 2014-2015 38,249 ACTUAL BUDGET AMENDED BUDGET Vehicle & Equipment Replacement 192,142 23,061 23,061 24,134 General Supplies 1,708 2,700 2,700 2,750 Medical & Chemical Supply 1,184 1,200 1,200 1,225 Small Tools & Minor Equipment 2,058 2,177 5,000 2,200 Vehicle Maintenance 2,353 1,530 1,530 1,750 Equipment Maintenance - 230 230 230 Radio Maintenance - 155 150 175 Professional Services 237,115 281,000 458,515 291,000 Sanitation Services 2,378,091 2,425,998 2,428,980 2,445,998 Recycling 12,095 11,000 12,535 13,000 Solid Waste-NTMWD 1,971,965 2,374,876 2,216,871 2,184,570 Composting Expenses 121,814 135,000 135,000 135,000 Bad Debt Expense 10,490 14,500 10,500 10,500 Post -Employment Funding Expense 2,700 1,751 1,751 1,863 Illegal Dumping 500 1,500 1,500 1,500 Household Hazardous Waste 53,803 58,244 54,000 59,060 Beautification 26,503 28,883 28,883 29,460 Operating Transfer Out 404,528 420,405 445,048 437,526 Capital Projects Transfer Out 300,000 300,000 264,315 400,000 SUBTOTAL $ 5,755,232 $ 6,129,170 $ 6,136,729 $ 6,087,263 CAPITAL OUTLAY Machinery & Equipment - - - 7,000 $ - $ - $ - $ 7,000 TOTAL EXPENSES $ 6,193,414 $ 6,598,257 $ 6,601,441 $ 6,580,657 MACHINERY AND EQUIPMENT 14 Foot Dump Trailer OPERATING TRANSFERS OUT Risk Management Administrative Costs General Fund Water & Sewer Fund Debt Service General Fund PC Lease TOTAL CAPITAL PROJECTS TRANSFERS OUT Alley Repairs TOTAL 2013-2014 2014-2015 AMENDED BUDGET - 7,000 $ - $ 7,000 3,677 4,235 156,561 143,607 33,375 38,249 250,000 250,000 1,435 1,435 $ 445,048 $ 437,526 264,315 400,000 $ 264,315 $ 400,000 City of Allen 166 FY2015 Budget CITY OF ALLEN DRAINAGE FUND REVENUES AND EXPENSES BY FUNCTION FISCAL YEAR 2014 - 2015 2012-2013 2013-2014 2013-2014 2014-2015 REVENUES ACTUAL BUDGET AMENDED BUDGET Operating Revenues 2012-2013 2013-2014 2013-2014 Inspection Fees 53,109 20,000 20,000 20,000 Drainage Fees 1,299,562 1,350,000 1,350,000 1,377,000 TOTAL OPERATING REVENUES $ 1,352,671 $ 1,370,000 $ 1,370,000 $ 1,397,000 Non -Operating Revenues 1,519,295 1,559,557 Capital Improvement Projects Interest 965 4,500 2,300 2,300 Other Reimbursements 2,520 - 2,000 1,500 TOTAL NON-OPERATING REVENUES $ 3,485 $ 4,500 $ 4,300 $ 3,800 TOTAL REVENUES $ $ 1,659,557 FUND BALANCE PROJECTIONS 1,356,156 $ 1,374,500 $ 1,374,300 $ 1,400,800 City of Allen 167 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 EXPENSES ACTUAL BUDGET AMENDED BUDGET Public Works: Drainage Operating Expenses 1,350,745 1,514,363 1,519,295 1,559,557 Capital Improvement Projects 153,992 - - 100,000 TOTAL PUBLIC WORKS $ 1,504,737 $ 1,514,363 $ 1,519,295 $ 1,659,557 TOTAL EXPENSES $ 1,504,737 $ 1,514,363 $ 1,519,295 $ 1,659,557 FUND BALANCE PROJECTIONS PROJECTED WORKING CAPITAL 10/1 $ 859,220 $ 714,225 TOTAL PROJECTED REVENUES 1,374,300 1,400,800 TOTAL PROJECTED EXPENSES (1,519,295) (1,659,557) PROJECTED WORKING CAPITAL 9/30 $ 714,225 $ 455,468 City of Allen 167 FY2015 Budget 11111-91 40 4 Drainage Inspector 1 Maintenance Worker 1 DRAINAGE DIVISION 210-0000 Director Assistant Director Foreman Streets/Drainage Crew Leader 1 Equipment Operator 1 Maintenance Worker 3 City of Allen 169 FY2015 Budget The Drainage crew maintains drainage inlets, storm sewers, open drainage channels and ditches to assure they remain free of vegetation and hazardous wastes. Sedimentation must be controlled and channels should carry water runoff flow as designed. Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 6. Work with partners to protect and conserve natural resources • No homes or businesses were flooded during the year • Maintained street sweeping frequency of twice monthly on arterial and thoroughfares and once monthly on collectors; added new roads to the sweeping plan based on funds made available by a lower cost street sweeping contract; part of TPDES permit requirements • Maintained drainage ways with the Gradall purchased in 2004 • Implemented 7th year tasks in the City's TPDES permit • Continued the 5th year of Drainage Technician; Inspection and verifying outfall structures and dry weather inspections utilizing GIS data collector as required in the City's TPDES Permit • Worked with Engineering and Consultant to develop next 5 year plan to meet TPDES Permit requirements Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 6. Work with partners to protect and conserve natural resources • Inspect and clear all storm sewer inlets after major storm events • Implement 3rd year tasks in the City's next 5 year TPDES permit • Continue installation of curb inlet markers in support of the storm drain marking program • Maintain drainage structures or channels to prevent flooding • Continue to ensure the drainage system is clear of debris: Drainage Maintenance - $100,000; Contract mowing of greenbelts - $85,000; Contract street sweeping - $130,000 • Continue funding for Phase II NPDES professional services contract - $21,000 • Continue funding of costs of NPDES Storm Water Management Best Practices Manual from COG - $9,500 and share of COG Storm Water Management Program - $5,400 • Continue to rapidly respond to citizens calls and concerns related to drainage and storm water City of Allen 170 FY2015 Budget * This position is under the supervision of Engineering. 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Personnel Services 427,106 486,654 485,586 492,704 Operations 923,639 1,009,609 1,015,609 1,043,353 Capital 153,992 18,100 18,100 123,500 DEPARTMENT TOTAL $ 1,504,737 $ 1,514,363 $ 1,519,295 $ 1,659,557 TM RS iii i i � i uuu uuu uu ii uu ui ui ri i uuu u i i iu m u ui ui iu »» um u m i f� f fi f f f l I 1 ! J 1 1 J ! 1 ! J l J I r i iullluumlulifoifumi✓Iummilliulimlluliuffi000f000��oumilluuufffuiifodlm ulllud(uliulllllulhilu(((�ullllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll� 41,292 r 43,093 2012-2013 2013-2014 2013-2014 2014-2015 10,348 ACTUAL BUDGET AMENDED BUDGET FULLTIME Dental Insurance 4,846 6,354 5,804 Crew Leader 1 1 1 1 Drainage Inspector 1 1 1 1 Construction Inspector * 1 1 1 1 Equipment Operator 1 1 1 1 Maintenance Worker 3 4 4 4 TOTAL FULL TIME 7 8 8 8 * This position is under the supervision of Engineering. City of Allen 171 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 266,228 291,761 285,749 304,288 Longevity 3,780 3,184 3,184 3,520 Overtime 11,705 11,700 24,600 11,700 FICA 19,743 21,462 21,235 21,436 TM RS 39,383 41,292 42,589 43,093 Worker's Compensation 5,705 5,019 5,424 10,348 Health Insurance 74,925 104,922 96,167 92,042 Dental Insurance 4,846 6,354 5,804 5,477 Long -Term Disability 407 466 404 394 Life Insurance 276 317 305 288 Flexible Spending 108 177 125 118 SUBTOTAL $ 427,106 $ 486,654 $ 485,586 $ 492,704 OPERATING EXPENSES Training & Travel - 1,600 1,600 1,600 Clothing & Uniforms 2,614 6,467 6,467 6,590 Telephone 162 100 100 100 Insurance 5,037 5,405 5,405 5,792 Postage & Freight 142 1,500 1,500 1,500 Printing & Reproduction 1,336 1,500 1,500 1,500 Advertising - 1,500 1,500 1,500 Rentals 990 6,000 6,000 6,000 City of Allen 171 FY2015 Budget TOTAL EXPENSES $ 1,504,737 $ 1,514,363 $ 1,519,295 $ 1,659,557 iuu a uuu r»»»»i uu iu uuuu muum uuui m iii i»»»ri » » »iiuuuu � r I 1 U 1 1 I I I I I 1, 1 I � 1 Jt r� � IuuuflillllhulViiif�rul��oiidffflmliumlllllmmVdfloilViiif 000ifiu�lloilum�i000�lffi000lulliiiim�lluffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffi 2014-2015 MACHINERY & EQUIPMENT BUDGET 5.5 Cubic Yard Sand Spreader 13,000 Skag Mower 10,500 TOTAL CAPITAL $ 23,500 OPERATING TRANSFERS OUT Risk Management Administrative Costs General Fund Debt Service TOTAL CAPITAL PROJECTS TRANSFER OUT Street and Alley Related Drainage Projects TOTAL 2013-2014 2014-2015 AMENDED BUDGET 4,290 5,213 227,411 251,065 250,000 250,000 $ 481,701 $ 506,278 2013-2014 2014-2015 AMENDED BUDGET 100,000 $ - $ 100,000 City of Allen 172 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET Fuel 17,520 16,500 16,500 17,000 Oil & Lubricants - 500 500 500 Vehicle & Equipment Replacement 85,207 34,993 34,993 43,375 General Supplies 265 500 500 525 Medical & Chemical Supply 12,704 15,000 15,000 15,000 Agriculture Supplies - 4,000 4,000 4,000 Small Tools & Minor Equipment 23,013 9,000 15,000 8,000 Vehicle Maintenance 5,936 10,000 10,000 10,200 Equipment Maintenance 4,436 15,000 15,000 15,300 Radio Maintenance - 400 400 400 Street Sweeping Maintenance 100,595 130,000 130,000 130,000 Drainage System Maintenance 101,175 100,000 100,000 100,000 Professional Services 13,067 76,900 76,900 76,900 Bad Debt Expense 2,587 4,000 4,000 4,000 Post -Employment Funding Expense 3,150 2,043 2,043 2,293 Contract Mowing 58,911 85,000 85,000 85,000 Operating Transfer Out 484,792 481,701 481,701 506,278 SUBTOTAL $ 923,639 $ 1,009,609 $ 1,015,609 $ 1,043,353 CAPITAL OUTLAY Machinery & Equipment - 18,100 18,100 23,500 $ - $ 18,100 $ 18,100 $ 23,500 CAPITAL TRANSFERS Capital Projects Transfer Out 153,992 - - 100,000 SUBTOTAL $ 153,992 $ - $ - $ 100,000 TOTAL EXPENSES $ 1,504,737 $ 1,514,363 $ 1,519,295 $ 1,659,557 iuu a uuu r»»»»i uu iu uuuu muum uuui m iii i»»»ri » » »iiuuuu � r I 1 U 1 1 I I I I I 1, 1 I � 1 Jt r� � IuuuflillllhulViiif�rul��oiidffflmliumlllllmmVdfloilViiif 000ifiu�lloilum�i000�lffi000lulliiiim�lluffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffi 2014-2015 MACHINERY & EQUIPMENT BUDGET 5.5 Cubic Yard Sand Spreader 13,000 Skag Mower 10,500 TOTAL CAPITAL $ 23,500 OPERATING TRANSFERS OUT Risk Management Administrative Costs General Fund Debt Service TOTAL CAPITAL PROJECTS TRANSFER OUT Street and Alley Related Drainage Projects TOTAL 2013-2014 2014-2015 AMENDED BUDGET 4,290 5,213 227,411 251,065 250,000 250,000 $ 481,701 $ 506,278 2013-2014 2014-2015 AMENDED BUDGET 100,000 $ - $ 100,000 City of Allen 172 FY2015 Budget CITY OF ALLEN GOLF COURSE FUND REVENUES AND EXPENSES BY FUNCTION FISCAL YEAR 2014 - 2015 2012-2013 2013-2014 2013-2014 2014-2015 REVENUES ACTUAL BUDGET AMENDED BUDGET Operating Revenues 2012-2013 2013-2014 2013-2014 2014-2015 EXPENSES ACTUAL Facility Rentals 7,850 14,400 Personnel Services 3,500 1,255,068 14,400 Retail Store 79,007 Operations 135,000 1,263,980 129,634 1,503,412 156,650 Concession Sales Depreciation 299,862 111,245 301,500 113,587 386,649 116,578 433,800 Fees $ 2,630,293 1,537,573 2,942,529 2,152,395 3,368,626 2,144,221 FUND BALANCE PROJECTIONS 2,405,750 TOTAL OPERATING REVENUES $ 1,924,292 $ 2,603,295 $ 2,664,004 $ 3,010,600 Non -Operating Revenues TOTAL PROJECTED REVENUES 2,778,830 3,337,178 TOTAL PROJECTED EXPENSES Interest on Investments (988) (2,942,529) - (3,368,626) - - Reimbursements and Contributions 41,238 13,138 9,790 - 1,239 - Operating Transfer In 633,815 27,000 113,587 326,578 TOTAL NON-OPERATING REVENUES $ 645,965 $ 27,000 $ 114,826 $ 326,578 TOTAL REVENUES $ 2,570,257 $ 2,630,295 $ 2,778,830 $ 3,337,178 City of Allen 173 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 EXPENSES ACTUAL BUDGET AMENDED BUDGET Personnel Services 1,318,196 1,255,068 1,325,530 1,501,813 Operations 1,086,717 1,263,980 1,503,412 1,750,235 Depreciation 68,212 111,245 113,587 116,578 TOTAL EXPENSES $ 2,473,125 $ 2,630,293 $ 2,942,529 $ 3,368,626 FUND BALANCE PROJECTIONS PROJECTED WORKING CAPITAL 10/1 $ 204,937 $ 41,238 TOTAL PROJECTED REVENUES 2,778,830 3,337,178 TOTAL PROJECTED EXPENSES (2,942,529) (3,368,626) PROJECTED WORKING CAPITAL 9/30 $ 41,238 $ 9,790 City of Allen 173 FY2015 Budget 11111-91 40 4 GOLF COURSE DIVISION 225-8610 Director Assistant Director Golf Services Manager 1 Administrative Assistant 1 Golf Superintendent Lead Golf Specialist Food/Beverage Supervisor 1 11 1 1 1 11 1 Asst. Golf Golf Specialist Lead Food/Beverage Superi 1tendent 2.5 Specialist Food/Beverage Chemical Technician Golf Attendant Specialist 1 2.88 .9 Seasonal Golf Temp-Food/Beverage Irrigation Technician Specialist 1 Attendant 24 75 Maintenance Worker Range Attendant 8 1.5 Seasonal Maint. Worker Recreation Spec 1 .96 .5 Park Maintenance Tech 1 City of Allen 175 FY2015 Budget The Golf Course Fund has been established to support the daily operations of the golf course in providing recreational opportunities for the Citizens of Allen and the surrounding region. The course closed in October 2011 to begin a multi-year renovation to improve playability as well as course and homeowner safety. Newly rechristened the facility reopened in January of 2013 with the redesigned 18 -hole course and driving range. The newly renamed received a minor remodel, including the addition of three large screen LCD TV's, to enhance the guest experience. The Players 9 hole course and the Futures 6 hole course opened for play in September 2013. Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 2. Create recreational partnerships • Hosted Tournaments and Special Events including the Texas Golf Association North Amateur Championship, Taylor Made Adidas AJGA Tournament, NTPGA Assistants Championship, PGA Drive/Chip/Putt competition and numerous Northern Texas PGA junior tournaments and golf camps. Goal 4. Signify, enhance, and communicate Allen's identity to the region and the nation • Dallas Morning News ranked the Courses at Watters Creek as the 17th best mid -priced golf facility in DFW. TCWC was unranked the previous year. Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen Strategy 2. Create recreational partnerships • Coordinate golf activities through the Northern Texas PGA, First Tee, Texas Golf Association, and the PGA of America to promote the game of golf for everyone. Goal 4. Signify, enhance, and communicate Allen's identity to the region and the nation. • Promote and market the new golf facility as setting the standard in the overall golf experience including a quality product, outstanding practice facilities, and best maintenance practices. Goal 6. Maintain operational excellence in City government services Strategy 3. Continually Enhance the City of Allen's Customer Service Approach to Delivering Quality Services • Continue to deliver the REAL service philosophy on a daily basis. Provide ongoing training to new and existing staff members to reinforce our standard of delivering the REAL customer service experience. • Continue to maintain an open line of communication with homeowners. Continue staff training in golf operations, golf course maintenance, F&B Services and Administration to ensure product and operational excellence. City of Allen 176 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION 1 1 1 Personnel Services 1,318,196 1,255,068 1,325,530 1,501,813 Operations 1,086,717 1,263,980 1,503,412 1,750,235 DEPARTMENT TOTAL $ 2,404,913 $ 2,519,048 $ 2,828,942 $ 3,252,048 FULLTIME Golf Services Manager/Head Golf Pro Golf Specialist - Lead Golf Specialist Superintendent Assistant Superintendent Chemical Technician Irrigation Technician Maintenance Worker Parks Maintenance Technician Administrative Assistant Golf Attendant Food & Beverage Supervisor Lead Food & Beverage Specialist TOTAL FULL TIME PART TIME Golf Specialist Golf Attendant Range Attendant Food & Beverage Specialist Recreation Specialist I Maintenance Worker TOTAL PART TIME TEMPORARY Maintenance Worker Golf Attendant Food & Beverage Specialist TOTAL TEMPORARY PERSONNEL SERVICES Salaries Longevity Overtime 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 1 1 1 1 1 1 1 1 2 2 2 2 1 1 1 1 1 1 1 1 1 1 1 1 0 0 0 1 8 8 8 8 1 1 1 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 2 2 19 19 20 22 0.50 0.50 0.50 0.50 2.88 2.78 2.78 1.88 1.50 1.50 1.50 1.50 1.80 1.80 0.90 0.90 0.50 0.50 0.50 0.50 4.41 4.41 4.41 4.41 11.59 11.49 10.59 9.69 0.96 0.96 0.96 0.96 0.75 0.75 0.75 0.75 0.24 0.24 0.24 0.24 1.95 1.95 1.95 1.95 puuiiouuu»»»»u»»iuup�»iiuuui»iai u»»uuly»»i»»»»uu��»iii iuuulu(luuulllliuuu�mlmlluu�oumllfffiumlfflmm��hiidffflmlullmmllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 785,107 833,260 855,557 989,207 4,152 4,632 4,484 5,670 163,992 26,750 61,484 54,570 City of Allen 177 FY2015 Budget Depreciation $ 68,212 $ 111,245 $ 113,587 $ 116,578 TOTAL EXPENSES $ 2,473,125 $ 2,630,293 $ 2,942,529 $ 3,368,626 NO CAPITAL ITEMS City of Allen 178 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FICA 72,661 67,373 65,265 70,912 TMRS 119,680 107,119 115,014 122,037 Worker's Compensation 8,330 6,536 6,529 14,430 Health Insurance 151,543 192,827 200,658 227,553 Dental Insurance 11,081 14,670 14,678 15,334 Long-term Disability 941 1,049 1,024 1,116 Life Insurance 650 734 771 807 Flexible Benefit Expense 59 118 66 177 SUBTOTAL $ 1,318,196 $ 1,255,068 $ 1,325,530 $ 1,501,813 OPERATING EXPENSES Training & Travel 1,287 3,500 2,992 7,380 Dues & Subscriptions 8,555 6,826 6,495 9,701 Clothing & Uniforms 10,197 12,668 14,200 18,839 Electricity 100,253 120,000 120,000 120,000 Telephone 6,444 4,200 6,000 6,000 Water 59,095 92,452 98,502 103,850 Postage & Freight 73 77 77 77 Printing & Reproduction 1,727 2,000 1,927 3,825 Advertising 2,714 4,080 4,080 4,162 Rentals and Leasing 703 700 700 2,400 Retail Store 3,756 - 95,153 112,788 Concession Expenses 181,061 165,115 108,000 108,450 Fuel 37,366 30,274 30,274 38,000 Lease Expenses 96,247 232,104 233,215 243,700 General Supplies 8,472 7,815 10,001 9,315 Janitorial Supplies 815 - - - Agriculture Supplies 130,048 100,000 110,000 102,000 Small Tools & Minor Equipment 8,874 26,000 25,966 33,900 Liquor Supply Expenses 62,560 40,950 64,068 75,915 Liquor State Tax Expense 18,739 20,475 23,144 30,366 Building Maintenance 28,944 16,599 16,746 16,931 Equipment Maintenance 29,886 27,000 27,000 29,000 Ground Sprinkler System 6,154 6,800 6,800 6,936 Landscape & Forestry 3,161 10,000 10,000 17,000 Professional Services 214,952 279,855 433,732 590,403 Copier Service - 150 - - Credit Card Costs 49,299 45,000 45,000 50,000 Post -Employment Funding Expense 15,335 9,340 9,340 9,297 SUBTOTAL $ 1,086,717 $ 1,263,980 $ 1,503,412 $ 1,750,235 Depreciation $ 68,212 $ 111,245 $ 113,587 $ 116,578 TOTAL EXPENSES $ 2,473,125 $ 2,630,293 $ 2,942,529 $ 3,368,626 NO CAPITAL ITEMS City of Allen 178 FY2015 Budget RATL1►1vJv Operating Revenues State Forfeiture Federal Forfeiture -Justice Funds TOTAL OPERATING REVENUES CITY OF ALLEN ASSET FORFEITURE FUND REVENUE AND EXPENDITURE SUMMARY FISCAL YEAR 2014 - 2015 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 53,976 50,000 50,000 65,000 146,369 100,000 100,000 250,000 $ 200,345 $ 150,000 $ 150,000 $ 315,000 Non -Operating Revenues Interest 261 100 350 350 Auction Revenue 6,938 - - - TOTAL NON-OPERATING REVENUES $ 7,199 $ 100 $ 350 $ 350 TOTAL REVENUES $ 207,544 $ 150,100 $ 150,350 $ 315,350 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURES ACTUAL BUDGET AMENDED BUDGET Public Safety 97,593 141,514 108,754 335,720 Capital Outlay 57,620 - 51,785 - TOTAL PUBLIC SAFETY $ 155,213 $ 141,514 $ 160,539 $ 335,720 TOTAL EXPENSES $ 155,213 $ 141,514 $ 160,539 $ 335,720 FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1 $ 148,020 $ 137,831 TOTAL PROJECTED REVENUES 150,350 315,350 TOTAL PROJECTED EXPENDITURES (160,539) (335,720) PROJECTED FUND BALANCE 9/30 $ 137,831 $ 117,461 City of Allen 179 FY2015 Budget ASSET FORFEITURE DIVISION 508-0000 No Personnel in this Department City of Allen 180 FY2015 Budget In accordance with the Code of Criminal Procedure, Chapter 59, this fund accounts for money, property, or proceeds from the sale of property seized in connection with a crime and subsequently awarded by court order to the law enforcement agency or agencies involved in the investigation or prosecution of that crime. These monies must be accounted for separately, and may be used for law enforcement purposes. City of Allen 181 FY2015 Budget CLASSIFICATION Operations Professional Services Capital 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 97,593 135,700 108,754 335,720 57,620 - 51,785 - DEPARTMENT TOTAL $ 155,213 $ 135,700 $ 160,539 $ 335,720 OPERATING EXPENDITURES Interest Expense 2012-2013 2013-2014 2013-2014 ACTUAL BUDGET AMENDED SUBTOTAL $ - $ - $ PROFESSIONAL SERVICES State Forfeiture/Seizure Expense Federal Forfeiture Exp -Justice _ SUBTOTAL $ CAPITAL OUTLAY 28,371 45,700 69,222 90,000 97,593 $ 135,700 $ 2014-2015 BUDGET 21,347 74,600 87,407 261,120 108,754 $ 335,720 Vehicles 17,500 - - - Machinery & Equipment - - 51,785 - Federal Capital Expense -Justice 40,120 - - - SUBTOTAL $ 57,620 $ - $ 51,785 $ - TOTAL EXPENSES $ 155,213 $ 135,700 $ 160,539 $ 335,720 FEDERAL CAPITAL EXPENSE -JUSTICE INTOXILIZER ANNEX SECURITY SYSTEM TOTAL CAPITAL STATE FORFEITURE CAPITAL VISUAL PRO LICENSE PLATE READER TOTAL CAPITAL 2013-2014 2014-201S AMENDED BUDGET 12,000 - 11,625 - $ 23,625 $ - 28,160 - $ 28,160 $ - City of Allen 182 FY2015 Budget CITY OF ALLEN HOTEL OCCUPANCY TAX FUND REVENUES AND EXPENDITURES BY FUNCTION FISCAL YEAR 2014 - 2015 TOTAL REVENUES $ 1,364,821 2012-2013 2013-2014 2013-2014 2014-2015 REVENUES ACTUAL BUDGET AMENDED BUDGET Operating Revenues BUDGET Hotel Occupancy Tax 1,350,286 1,246,416 1,431,401 1,553,429 TOTAL OPERATING REVENUES $ 1,350,286 $ 1,246,416 $ 1,431,401 $ 1,553,429 Non -Operating Revenues Interest 12,977 15,000 10,500 10,500 Other Reimbursements 1,558 - - - TOTAL NON-OPERATING REVENUES $ 14,535 $ 15,000 $ 10,500 $ 10,500 TOTAL REVENUES $ 1,364,821 $ 1,261,416 $ 1,441,901 $ 1,563,929 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURES ACTUAL BUDGET AMENDED BUDGET Culture & Recreation Grants 278,959 452,570 521,427 415,570 Convention and Visitors Bureau 571,511 799,538 714,661 836,570 TOTAL EXPENDITURES $ 850,470 $ 1,252,108 $ 1,236,088 $ 1,252,140 FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1 TOTAL PROJECTED REVENUES TOTAL PROJECTED EXPENDITURES PROJECTED FUND BALANCE 9/30 $ 2,808,030 $ 3,013,843 1,441,901 1,563,929 (1,236,088) (1,252,140) $ 3,013,843 $ 3,325,632 City of Allen 183 FY2015 Budget 11111-91 40 4 HOTEL OCCUPANCY TAX FUND DIVISION 506-0000 City Manager Assistant City Manager 11 11 Parks & Recreation Director V V CVB Director 1 CVB Specialist 1 CVB Sales and Services Specialist 1 City of Allen 185 FY2015 Budget The Hotel Occupancy Tax Fund collects funds from a 7% tax on hotel rooms rented in the city of Allen. These funds are used to support various projects that enhance and promote tourism, the arts, and the convention/hotel industry in the city of Allen, as allowed by state law. Goal 4. Signify, enhance, and communicate Allen's identity to the region and the nation Strategy 10. Emphasize marketing efforts to communicate Allen's identity • Continued to work with our destination partners on key projects to successfully sell Allen as a destination to attract and retain meetings/conventions and sporting tournaments • Completed 3rd successful year utilizing Allen's CVB Brand to promote shopping, entertainment, meetings, conventions and sports tournaments. Results include the following: more than 41 million display impressions and over 32,000 click-thrus for the online marketing campaign; online search marketing campaign resulted in approx. 310,000 impressions and 8,235 click-thrus; and, VisitAllenTexas.com received over 43,000 total views. • Referred over 1,000 hotel room leads to Allen hotels via VisitAllenTexas.com through our online booking tool • Continued the NorthTexasShopping.com partnership with Frisco, McKinney, and Plano; website total views were approx. 42,000 with city click through for Allen 2,967, Frisco 3,350, McKinney 2,734 and Plano 1,820. • Visitors Guide — distributed 8,000 copies of the visitors guide May 1, 2013 to April 30, 2014 • Maintained and increase awareness of Allen with Texas Travel Centers • Hosted a large customer event during the Boston and The Doobie Brothers Concert to encourage meeting planners to locate their meetings and conferences in Allen. • Provided hospitality, transportation, and hotel support to the Lone Star Conference Championships • Hotel Occupancy Tax Grant assisted the following organizations: Allen Civic Ballet, Allen Philharmonic Symphony, Allen Arts Alliance, Connemara Conservancy Allen Chamber of Commerce, Allen Heritage Guild, Friends of the Library's Jazz and Blues Festival. • Continued Partnerships with the Tom Thumb Texas Stampede, the Lone Star Conference Basketball Championships and National Collegiate Wrestling. Goal 4. Signify, enhance, and communicate Allen's identity to the region and the nation. Strategy 10. Emphasize marketing efforts to communicate Allen's identity • Continue to position the city of Allen's CVB as the principal vehicle for attracting new tourism opportunities and establishing the city as a tourism destination • Continue year 4 of contract with advertising agency (Latitude) and follow marketing plan as recommended by Latitude which includes a heavy online campaign and some print ads • Target sports tournaments based on direct sales efforts • Increase participation in National Tourism Week in May; engage residents and visitors to help promote Allen as a destination through photo/video contest during, host a customer and partner event. • Increase video library footage of event activity and personal feedback from visitors and planners • Utilize Facebook, Twitter, and Pinterest in engaging ways • Increase direct selling activity by attending tradeshows, and host more customers events by working with our destination partners on key projects to successfully sell Allen as a destination to attract and retain meetings/conventions and sporting tournaments • Host bi-monthly or quarterly Tourism Partners meetings to maintain and expand relationships while continuing to increase the CVB Brand awareness and engage partner participation and support • Continue Hotel Occupancy Tax Grants to assist in funding (same as FY 2014) City of Allen 186 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Operations 278,959 452,570 521,427 415,570 DEPARTMENT TOTAL $ 278,959 $ 452,570 $ 521,427 $ 415,570 NO CAPITAL ITEMS OPERATING TRANSFERS OUT General Fund: City Marketing Specialist Reimbursement for LSC Reimbursement for NCWA 2013-2014 2014-2015 AMENDED BUDGET 25,000 25,000 30,007 - 38,850 - TOTAL $ 93,857 $ 25,000 City of Allen 187 FY2015 Budget 2012-2013 2013-2014 2013 - 2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET OPERATING EXPENDITURES Advertising 270 270 270 270 Community Events P&R 96,722 120,000 120,000 60,000 Allen Civic Ballet 10,000 10,000 10,000 10,000 Allen Community Theatre - 2,200 2,200 2,200 Allen Chamber of Commerce 1,000 1,600 1,600 1,600 Allen Heritage Guild - 2,500 2,500 2,500 Philharmonic Symphony 26,500 26,500 26,500 30,000 Connemara Conservancy 3,000 3,000 3,000 3,000 Friends of the Library 4,812 5,000 5,000 5,000 Allen Arts Alliance 2,000 2,000 2,000 4,000 Texas Stampede 50,000 42,500 42,500 - Lone Star Basketball Conference 35,000 35,000 35,000 35,000 Hotel Incentives 24,655 - - - Legal Expenses - 2,000 2,000 2,000 Event Center Marketing and Advertising - 175,000 175,000 235,000 Operating Transfer Out 25,000 25,000 93,857 25,000 TOTAL EXPENDITURE $ 278,959 $ 452,570 $ 521,427 $ 415,570 NO CAPITAL ITEMS OPERATING TRANSFERS OUT General Fund: City Marketing Specialist Reimbursement for LSC Reimbursement for NCWA 2013-2014 2014-2015 AMENDED BUDGET 25,000 25,000 30,007 - 38,850 - TOTAL $ 93,857 $ 25,000 City of Allen 187 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Personnel Services 158,111 234,209 224,342 255,030 Operations 413,400 565,329 490,319 581,540 DEPARTMENT TOTAL $ 571,511 $ 799,538 $ 714,661 $ 836,570 OPERATING EXPENSES 2012-2013 2013-2014 2013-2014 2014-2015 Training & Travel ACTUAL BUDGET AMENDED BUDGET FULLTIME 7,912 4,365 4,227 5,600 CVB Director 0 0 1 1 CVB Sales Manager 0 0 1 1 Tourism Manager 1 1 0 0 CVB Specialist 1 2 1 1 Meetings & Receptions TOTAL FULL TIME 2 3 3 3 General Supplies 1 1 1 1 I 1 l 1 r + � 1 1 r r IIlIei �� , �ffffff�� 1�� tttffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ium�i(foiiud��uuuVllmffiumifffmlVillmi,ffriolloGooifffffiooi,l'(liooi�ffhio(((doio�fiooilllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll� 3,355 1,855 3,500 2012-2013 2013-2014 2013-2014 2014-2015 272,300 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Post -Employment Funding Expense 450 875 875 Salaries 110,818 155,744 156,719 179,369 Longevity 168 216 316 412 Overtime 419 2,249 1,648 2,294 FICA 7,927 11,402 11,302 12,764 TMRS 15,561 21,834 22,032 25,169 Worker's Compensation 123 165 131 306 Health Insurance 21,292 39,555 29,610 31,913 Dental Insurance 1,394 2,410 2,046 2,190 Long-term Disability 173 274 226 253 Life Insurance 118 183 169 184 Flexible Spending 118 177 143 176 SUBTOTAL $ 158,111 $ 234,209 $ 224,342 $ 255,030 OPERATING EXPENSES Training & Travel 4,048 3,000 3,000 2,500 Dues & Subscriptions 7,912 4,365 4,227 5,600 Postage & Freight 1,486 2,776 5,754 5,000 Printing & Reproduction 8,444 26,520 8,276 15,385 Advertising 18,850 50,905 46,316 62,415 Special Activities 52,295 150,000 72,143 150,000 Meetings & Receptions 14,755 10,000 12,850 19,700 General Supplies 1,874 3,355 1,855 3,500 Professional Services 233,850 247,233 285,933 272,300 Marketing Expenses 69,436 66,300 49,090 44,280 Post -Employment Funding Expense 450 875 875 860 SUBTOTAL $ 413,400 $ 565,329 $ 490,319 $ 581,540 TOTAL EXPENDITURE $ 571,511 $ 799,538 $ 714,661 $ 836,570 City of Allen 188 FY2015 Budget NO CAPITAL ITEMS City of Allen 189 FY2015 Budget 11111-91 40 4 RATL1►11JV Operating Revenues Planning Police Grants Park & Recreation Grants Library Grants Fire Grants Fire Grants - ARRA Funds TOTAL OPERATING REVENUES CITY OF ALLEN GRANT FUND / RECOVERY ACT GRANT FUND REVENUES AND EXPENDITURES BY FUNCTION FISCAL YEAR 2014 - 2015 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 248,692 283,670 508,601 595,223 63,163 74,006 91,438 13,500 73,769 178,502 - 179,101 51,610 76,487 76,979 45,210 34 - 779 1,000 240,416 - - - $ 677,683 $ 612,665 $ 677,797 $ 834,034 Non -Operating Revenues Interest on Investments 310 1,500 1,500 1,500 Contributions/Sponsorhips 215,000 - - 215,000 Other Reimbursements - - 7,200 10,800 Operating Transfer In 46,509 40,225 44,458 5,000 TOTAL NON-OPERATING REVENUES $ 261,819 $ 41,725 $ 53,158 $ 232,300 EXPENDITURES Grants TOTAL REVENUES $ 939,502 $ 654,390 $ 730,955 $ 1,066,334 2012-2013 ACTUAL 717,940 2013-2014 BUDGET 668,223 2013-2014 AMENDED 950,556 2014-2015 BUDGET 1,038,974 TOTAL EXPENDITURES $ 717,940 $ 668,223 $ 950,556 $ 1,038,974 FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1 TOTAL PROJECTED REVENUES TOTAL PROJECTED EXPENDITURES PROJECTED FUND BALANCE 9/30 $ 588,649 $ 369,048 730,955 1,066,334 (950,556) (1,038,974) $ 369,048 $ 396,408 City of Allen 191 FY2015 Budget GRANT FUND DIVISION 550-0000 No Personnel in this Department City of Allen 192 FY2015 Budget The Grant Fund and the Recovery Act Fund were created to track state and federal grants received and matching funds committed. Grants are tracked by department within each of the funds. For purposes of staffing count, all personnel are shown under their respective operating divisions. Goal 2. Cultivate regional alliances and partnerships with agencies and governmental units that affect Allen • Selective Traffic Enforcement Program Grant — program through Texas Department of Transportation allowing for the enforcement of traffic laws by targeting seat belt violations, DUI and violators of the speed limit. • Job Access/Reverse Commute Program (JARC)- first year of grant funding from the U.S. Department of Transportation, Federal Transit Administration administered by the North Central Texas Council of Governments which allows the City of Allen to implement public transport though TAPS. The program provided individuals to travel to and from urban, suburban, and rural areas in the region. • Community Development Block Grant (CDBG) - grant funds received from the U.S. Department of Housing and Urban Development used to provide funding to public service agencies and assistance for low and moderate income families. Goal 2. Cultivate reaional alliances and partnerships with aaencies and aovernmental units that affect Allen • Selective Traffic Enforcement Program Grant — pursue funding through the Texas Department of Transportation for the enforcement of traffic laws by targeting seat belt violations and violators of the speed limit. • Cottonwood Creek Hike & Bike Trail/Texas Parks and Wildlife Department Grant — pursue funding from the Texas Department of Parks and Wildlife to help with the construction of the recreational Cottonwood Hike and Bike trail. This trail is the second of two trail corridors which must pass through both DART right-of-way and under U.S. 75, connecting to trails in McKinney and Plano. • Community Development Block Grant (CDBG) — continue to seek funding from the U.S. Department of Housing and Urban Development in order to provide funding to public service agencies and assistance for low and moderate income families • Bulletproof Vest Partnership Grant — continue to pursue funding through the U.S. Department of Justice for the reimbursement of bulletproof vests for the Police Department. • Job Access/Reverse Commute Program (JARC)- second year of funding through United States Department of Transportation, Federal Transit Administration administered by the North Central Texas Council of Governments allowing the City of Allen to implement public transport through TAPS. City of Allen 193 FY2015 Budget POLICE DEPARTMENT TCLEOSE Training Grant 2012-2013 2013-2014 2013-2014 2014-2015 STEP Overtime Grant ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION 5,079 - 15,300 - Planning 248,692 283,670 730,801 701,023 Police 103,419 117,731 141,996 112,148 Park & Recreation 73,770 178,502 - 179,101 Library 51,610 88,320 76,980 45,702 Fire 240,450 - 779 1,000 Event Center Recycling DEPARTMENT TOTAL $ 717,940 $ 668,223 $ 950,556 $ 1,038,974 POLICE DEPARTMENT TCLEOSE Training Grant 2012-2013 2013-2014 2013-2014 2014-2015 STEP Overtime Grant ACTUAL BUDGET AMENDED BUDGET PLANNING DEPARTMENT 5,079 - 15,300 - Job Access/Reverse Commute Grant - - 430,000 430,000 Home Repair 206,495 231,670 253,801 219,023 Public Service Agencies 40,000 42,000 42,000 42,000 Administration 2,197 10,000 5,000 10,000 PARKS & RECREATION SUBTOTAL $ 248,692 $ 283,670 $ 730,801 $ 701,023 POLICE DEPARTMENT TCLEOSE Training Grant 178 3,500 15,000 11,608 STEP Overtime Grant - 102,231 102,231 - Click It or Ticket 5,079 - 15,300 - Bulletproof Vest Partnership Grant 12,137 12,000 9,465 10,000 Family Violence Investigator - - - 90,540 Child Abuse Investigator Grant 86,025 - - - SUBTOTAL $ 103,419 $ 117,731 $ 141,996 $ 112,148 PARKS & RECREATION Event Center Recycling 71,371 Cottonwood Creek -Texas Wildlife 2,399 178,502 - 179,101 SUBTOTAL $ 73,770 $ 178,502 $ - $ 179,101 LIBRARY Collin County Library Grant 46,686 88,320 76,980 45,702 Texas Reads 2,996 - - - Texas Library Impact Grant 1,928 - - - SUBTOTAL $ 51,610 $ 88,320 $ 76,980 $ 45,702 FIRE DEPARTMENT LEOSE - - 779 1,000 Chempack Funds 34 - - - Fire Station Grant - ARRA 240,416 - - - SUBTOTAL $ 240,450 $ - $ 779 $ 1,000 TOTAL EXPENDITURES $ 717,940 $ 668,223 $ 950,556 $ 1,038,974 City of Allen 194 FY2015 Budget CITY OF ALLEN REPLACEMENT FUND REVENUES AND EXPENSES BY FUNCTION FISCAL YEAR 2014 - 2015 EXPENSES Capital Outlay Replacement TOTAL REVENUES $ 3,129,340 $ 1,717,873 $ 1,718,388 $ 2,115,320 2012-2013 1,904,207 2013-2014 739,062 2013-2014 3,797,399 2014-2015 1,748,281 TOTAL EXPENDITURES $ 1,904,207 $ 739,062 $ 3,797,399 $ 1,748,281 FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1 TOTAL PROJECTED REVENUES TOTAL PROJECTED EXPENSES PROJECTED FUND BALANCE 9/30 $ 10,090,888 $ 1,718,388 (3,797,399) 2012-2013 2013-2014 2013-2014 2014-2015 REVENUES ACTUAL BUDGET AMENDED BUDGET Operating Revenues General Fund 1,338,497 1,333,801 1,343,801 1,664,370 Water & Sewer 210,545 216,018 216,018 267,741 Solid Waste 20,497 23,061 23,061 24,134 Drainage 41,962 34,993 34,993 43,375 Technology 1,214,890 - - - TOTAL OPERATING REVENUES $ 2,826,391 $ 1,607,873 $ 1,617,873 $ 1,999,620 Non -Operating Revenues Other Reimbursements 87,498 50,000 6,815 - Interest 56,673 60,000 43,700 43,700 Auction Revenue 147,446 50,000 72,000 Operating Transfer In 11,332 - - - TOTAL NON-OPERATING REVENUES $ 302,949 $ 110,000 $ 100,515 $ 115,700 EXPENSES Capital Outlay Replacement TOTAL REVENUES $ 3,129,340 $ 1,717,873 $ 1,718,388 $ 2,115,320 2012-2013 1,904,207 2013-2014 739,062 2013-2014 3,797,399 2014-2015 1,748,281 TOTAL EXPENDITURES $ 1,904,207 $ 739,062 $ 3,797,399 $ 1,748,281 FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1 TOTAL PROJECTED REVENUES TOTAL PROJECTED EXPENSES PROJECTED FUND BALANCE 9/30 $ 10,090,888 $ 1,718,388 (3,797,399) 8,011,877 2,115,320 (1,748,281) $ 8,011,877 $ 8,378,916 City of Allen 195 FY2015 Budget REPLACEMENT FUND DIVISION 600-0000 No Personnel in this Department City of Allen 196 FY2015 Budget The Replacement Fund is administered by the Finance Department to collect replacement fees on vehicles, technology, and equipment so the city is able to replace them in a timely manner on a cash basis. Goal 6. Maintain operational excellence in City government services Strategy 4. Ensure excellent fiscal management to maintain public trust • Continued paying into this fund for vehicles, equipment, and technology items that are to be replaced in the near future Goal 6. Maintain operational excellence in City government services Strategy 4. Ensure excellent fiscal management to maintain public trust • Continue to ensure that revenues are adequate to facilitate future replacements City of Allen 197 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION 193,456 Fire 461,445 Capital 1,904,207 739,062 3,997,399 1,748,281 DEPARTMENT TOTAL $ 1,904,207 $ 739,062 $ 3,997,399 $ 1,748,281 2012-2013 2013-2014 2013 - 2014 2014-2015 n-IAI AKA mrn -im- CAPITAL OUTLAY Technology Replacements -All Departments 177,837 - 2,989,559 70,000 SUBTOTAL $ 177,837 $ - $ 2,989,559 $ 70,000 Vehicles & Eauioment Police 459,191 219,400 437,900 306,975 Parks 351,415 233,960 233,960 193,456 Fire 461,445 26,000 26,000 312,000 Community Development - 56,092 56,629 - Public Works 206,208 155,035 155,035 702,650 Community Services 218,232 48,575 98,316 163,200 Finance 19,780 - - - Engineering 10,099 - - - SUBTOTAL $ 1,726,370 $ 739,062 $ 1,007,840 $ 1,678,281 TOTAL EXPENSES $ 1,904,207 $ 739,062 $ 3,997,399 $ 1,748,281 CAPITAL EXPENSES LIST 2014-201S QUANTITY BUDGET EQUIPMENT Parks Equipment 2 80,938 Community Services Equipment 1 38,500 Public Works Equipment 3 547,150 SUBTOTAL $ 666,588 VEHICLES Police Vehicles 8 306,975 Parks Vehicles 4 112,518 Fire Vehicles 3 312,000 Public Works Vehicles 5 155,500 Community Services Vehicles 2 124,700 SUBTOTAL $ 1,011,693 TOTAL CAPITAL $ 1,678,281 City of Allen 198 FY2015 Budget REVENUES Operating Revenues Charges for Self Insurance: Employee Employer COBRA & Retiree Reimbursements Worker's Compensation Charges Other Insurance Charges Other Reimbursements Post Employment Funding TOTAL OPERATING REVENUES CITY OF ALLEN RISK MANAGEMENT FUND REVENUES AND EXPENSES BY FUNCTION FISCAL YEAR 2014-2015 2012-2013 2013-2014 ACTUAL BUDGET 1,665,661 1,929,924 6,166,805 7,318,075 190,527 213,208 291,751 215,632 562,002 590,845 1,856,134 1,530,000 320,247 217,450 2013-2014 2014-2015 AMENDED BUDGET 1,929,924 2,018,328 7,318,075 7,645,411 227,800 227,800 222,381 455,712 590,845 590,845 1,510,249 1,505,000 217,450 217,450 $ 11,053,127 $ 12,015,134 $ 12,016,724 $ 12,660,546 Non -Operating Revenues Interest 7,804 25,000 19,500 19,500 Operating Transfer In 323,537 454,314 454,314 489,844 TOTAL NON-OPERATING REVENUES $ 331,341 $ 479,314 $ 473,814 $ 509,344 TOTAL REVENUES $ 11,384,468 $ 12,494,448 $ 12,490,538 $ 13,169,890 TOTAL PROJECTED REVENUES 2012-2013 2013-2014 2013-2014 2014-2015 EXPENSES ACTUAL BUDGET AMENDED BUDGET General Government $ 3,952,517 $ 3,334,827 $ 3,834,673 $ 4,398,198 Administration 321,820 456,152 440,611 495,552 Health and Dental 8,690,749 10,091,372 10,586,745 10,506,726 Worker's Compensation 341,758 399,680 399,680 402,234 Other Insurance 521,077 590,846 590,846 611,853 Post Employment 767,024 1,085,873 590,500 590,000 TOTAL GENERAL GOVERNMENT $ 10,642,428 $ 12,623,923 $ 12,608,382 $ 12,606,365 TOTAL EXPENSES $ 10,642,428 $ 12,623,923 $ 12,608,382 $ 12,606,365 FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1 $ 3,210,477 $ 3,464,302 $ 3,952,517 $ 3,834,673 TOTAL PROJECTED REVENUES 11,384,468 12,494,448 12,490,538 13,169,890 TOTAL PROJECTED EXPENSES (10,642,428) (12,623,923) (12,608,382) (12,606,365) PROJECTED FUND BALANCE 9/30 $ 3,952,517 $ 3,334,827 $ 3,834,673 $ 4,398,198 FUND BALANCE: Health and Dental $ 2,468,174 $ 2,113,557 $ 2,517,381 $ 3,043,436 Worker's Compensation 599,984 387,805 427,685 486,163 Other Insurance 884,359 833,465 889,607 868,599 TOTAL FUND BALANCE: $ 3,952,517 $ 3,334,827 $ 3,834,673 $ 4,398,198 City of Allen 199 FY2015 Budget 11111-91 40 4 RISK MANAGEMENT DIVISION 610-0000 Director Benefits & Compensation Risk Administrator Manager 11 11 1 Senior Human Resources Analyst -Benefits Risk Specialist Benefits Specialist City of Allen 201 FY2015 Budget The purpose of the Risk Management Fund is to effectively manage the city's insurance contracts, and to recover costs in order to maintain adequate reserve for premiums and claims. The Risk Management Fund includes the health and dental insurance benefits offered to city employees, as well as property, liability, and worker's compensation insurance coverage. Contributions to the fund are comprised of charges to the operating departments for the city's share of expenses, and payroll deductions for the employees' elected health and supplemental coverage. Goal 6. Maintain operational excellence in city government services Strategy 2. Develop Human Resources programs to become the city that is the "Employer of Choice" • Claims collections procedures recovered $184,658 in property and casualty losses • Hosted several DPS training events that allowed the city the opportunity to obtain certification in Work Zone Safety, Department of Transportation compliance, and OSHA compliance • Partnered with Texas Municipal League and hosted a several safety related trainings • Implemented new subrogation program to reduce repair cost for damaged property • Hosted annual Employee Health Fair providing employee health screenings and healthy living education • Provided city employees with the opportunity to receive flu vaccinations for two different strains • Provided city employees with the opportunity to receive biometric screenings Strategy 4. Ensure excellent fiscal management to maintain public trust • Performed a Physical Audit on city Fleet • Performed safety inspection on all city owned assets • Redesigned the Wellness Program to increase participation as a way to manage claims costs • Released a benefits RFP for stop loss (aggregate and specific) insurance • Revised medical plans to encourage fiscally responsible medical spending • Monitored and implemented PPACA required changes Goal 6. Maintain operational excellence in city government services Strategy 2. Develop Human Resources programs to become the city that is the "Employer of Choice" • Continue to develop new Risk Management programs ensuring the safety of all employees and citizens • Provide supervisor training for Risk Management program • Provide training opportunities for all city employees on various safety related subjects • Implement new auto safety policy to ensure accountability • Implement new claims software • Create an atmosphere of "safety awareness" via training and education Strategy 4. Ensure excellent fiscal management to maintain public trust • Provide educational opportunities to employees to maximize benefits while reducing costs • Enhance the Wellness Program to increase participation and manage claims cost o Extend participation to spouses o Add incentive for preventative dental care • Increase participation in the Employee Wellness Program through marketing and education • Continue to monitor and implement PPACA required benefit changes City of Allen 202 FY2015 Budget CLASSIFICATION Personnel Services Operations 2012-2013 ACTUAL 237,050 10,405,378 2013-2014 BUDGET 323,804 12, 300,119 2013-2014 AMENDED 307,099 12,301,283 2014-2015 BUDGET 360,082 12,246,283 DEPARTMENT TOTAL $ 10,642,428 $ 12,623,923 $ 12,608,382 $ 12,606,365 FULLTIME Risk Administrator Risk Specialist Human Resources Analyst Senior Human Resources Analyst Benefits Specialist TOTAL FULL TIME PERSONNEL SERVICES Salaries Longevity Overtime FICA TM RS Worker's Compensation Health Insurance Dental Insurance Long -Term Disability Life Insurance Flexible Spending 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 1 1 1 1 1 1 1 1 1 0 0 0 0 1 1 1 0 1 1 1 3 4 4 4 34,474 58,088 43,592 48,235 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET 164,937 214,571 213,072 252,511 280 376 480 472 - 250 1,475 1,475 11,354 15,861 15,012 17,669 23,064 30,092 29,764 35,417 177 215 168 430 34,474 58,088 43,592 48,235 2,193 3,508 2,812 3,067 242 364 311 356 167 244 240 274 162 235 173 176 SUBTOTAL $ OPERATING EXPENSES Training/Travel/Mileage Dues & Subscriptions Printing & Reproduction Fuel Insurance Release of Claims Exp Immunizations Risk Management Expenses Workers Comp Premium Post -Employment Funding Expense 237,050 $ 323,804 $ 307,099 $ 360,082 3,688 5,615 5,615 8,085 1,880 2,815 3,015 4,239 3,650 2,500 3,750 3,750 206 2,000 2,000 2,000 1,350,453 2,023,728 2,023,728 2,159,765 65,919 50,000 50,000 50,000 57,364 78,000 78,000 78,000 31,671 44,196 44,196 52,223 152,408 179,680 179,680 182,234 900 1,168 1,168 1,146 City of Allen 203 FY2015 Budget TOTAL EXPENSES $ 10,642,428 $ 12,623,923 $ 12,608,382 $ 12,606,365 NO CAPITAL ITEMS City of Allen 204 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET OPEB Trust Expense 325,000 220,000 220,000 220,000 Health & Dental Claims 8,159,541 9,364,167 9,364,167 9,160,591 Workers Comp Claims 189,350 220,000 220,000 220,000 General Supplies 1,472 1,000 714 1,000 Vehicle Maintenance - 500 500 500 Professional Services 61,876 104,750 104,750 102,750 SUBTOTAL $ 10,405,378 $ 12,300,119 $ 12,301,283 $ 12,246,283 TOTAL EXPENSES $ 10,642,428 $ 12,623,923 $ 12,608,382 $ 12,606,365 NO CAPITAL ITEMS City of Allen 204 FY2015 Budget CITY OF ALLEN ECONOMIC DEVELOPMENT CORPORATION FUND REVENUES AND EXPENDITURES BY FUNCTION FISCAL YEAR 2014 - 2015 2012-2013 2013-2014 2013-2014 2014-2015 REVENUES ACTUAL BUDGET AMENDED BUDGET Operating Revenues 2012-2013 2013-2014 2013-2014 Sales Tax 7,993,037 8,479,547 8,717,662 8,888,675 TOTAL OPERATING REVENUES $ 7,993,037 $ 8,479,547 $ 8,717,662 $ 8,888,675 Non -Operating Revenues 4,686,671 4,380,890 Debt Service 1,594,515 Interest 56,356 40,000 40,000 40,000 Other Reimbursements 1,635 - - - Sale of Properties - $ 6,885,869 2,401,460 25,000 TOTAL NON-OPERATING REVENUES $ 57,991 $ 40,000 $ 2,441,460 $ 65,000 TOTAL REVENUES $ PROJECTED FUND BALANCE 10/1 $ 8,051,028 $ 8,519,547 $ 11,159,122 $ 8,953,675 City of Allen 205 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURES ACTUAL BUDGET AMENDED BUDGET Operations 4,159,333 5,290,429 4,686,671 4,380,890 Debt Service 1,594,515 1,595,440 1,595,440 1,593,906 Capital - - 600,000 - TOTAL EXPENDITURES $ 5,753,848 $ 6,885,869 $ 6,882,111 $ 5,974,796 FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1 $ 7,869,721 $ 12,146,732 TOTAL PROJECTED REVENUES 11,159,122 8,953,675 TOTAL PROJECTED EXPENDITURES (6,882,111) (5,974,796) PROJECTED FUND BALANCE 9/30 $ 12,146,732 $ 15,125,611 City of Allen 205 FY2015 Budget 11111-91 40 4 ECONOMIC DEVELOPMENT DIVISION 500-0000 Allen City Council AEDC Board of Directors Director 1 Senior Administrative Assistant 1 Assistant Director 1 Marketing & Research Director 1 Economic Development Analyst 1 Intern .25 Business Retention & Expansion Coordinator 1 City of Allen 207 FY2015 Budget The primary purpose of the Allen Economic Development Corporation is to attract high quality, aesthetically attractive, and environmentally sound businesses to increase the local employment and tax base in Allen. Formed in 1992 by the voters of Allen, the AEDC receives funds from a half -cent sales tax for economic development. The five -member board is appointed by the Allen City Council. Projects of the AEDC assist in bringing commercial revenue to the city, thereby lessening the property tax burden on individual homeowners. Goal 7. Provide economic investment that increases employment opportunity, the tax base, and provides desired goods and services for residents and contributes to the community character and identity Strategy 3. Continue to target prospects to achieve City goals for company recruitment and business retention • Recruited KONE Elevators to expand and relocate into the AIIenPlace Office Complex project on a portion of the AEDC-owned land in AIIenPlace Office Complex. This $26 million project includes the development of a 102,000-sf office building, a parking garage, a 25,000 -square foot test tower and a 120,000 -square foot light industrial facility. The company will initially create 135 jobs with additional employment to be created in the future. • Recruited the corporate headquarters and technical facility for CVE Technology Group, which has leased 196,000-sf at 915 Enterprise Boulvard in Allen and is expected to create between 1,000 —1,300 new jobs in Allen. • Recruited Monkey5ports to relocate their corporate headquarters from California to Allen, purchasing the 263,000 -square foot facility located at 105 W Bethany Drive. This retailer of sports equipment and apparel will invest over $40,000,000 in building improvements and inventory, and will create over 200 employment positions. • Recruited Nine Band Brewing, an 8,000 -square foot craft brewery to locate a $2 million facility in Allen. The brewery is expected to spur development interest, and has hired a nationally recognized head brewer. • Facilitated the development of Corporate Center II by JaRyCo Development. This $18,000-sf office facility was built speculatively at an approximate cost of $3 million and will accommodate small to mid-size office tenants. • Assisted Atlas Copco in expanding and leasing 115,000 -square feet of additional space at 901 Enterprise Boulevard for a drilling equipment distribution center. • Recruited tenants to fully lease One Allen Center, including Resource, an insurance company that took 15,000 - square feet and expanded to over 50 jobs. • Structured a partnership with Peloton Commercial Real Estate to support the planned development of 1 million square feet of midrise Class A office product and a full service hotel conference center in Allen Central Park. Goal 7. Provide economic investment that increases emplovment opportunity, the tax base, and provides desired goods and services for residents and contributes to the community character and identity Strategy 3. Continue to target prospects to achieve City goals for company recruitment and business retention • Work in partnership with Sentinel Capital to develop the second phase of AIIenPlace Office Complex • Work in partnership with Peloton to market the development of the initial office building in Allen Central Park • Facilitate a process for the evaluation of developers, brands and operators for a full service conference center hotel in Allen Central Park • Continue to interact with developers and landowners along Allen's major highway corridors to provide incentives to develop these areas in accordance with the City's Vision and ensure development takes place. Leverage DFW media outlets and professional organizations to communicate our message with the real estate community. • Target specific office product types for development on SH 121. • Target Professional Services sector companies such as logistics, finance, accounting, payroll and mortgage. • Target IT sector with data centers, software development, video gaming firms as recruitment targets. • Network with national site selectors and real estate brokers through marketing events and membership in organizations such as Corenet, NAIOP, ICSC, and NTCAR. • Work with developers and end users to develop additional data center(s) on land located near transmission lines. • Provide targeted training to ensure Allen has a workforce to support the Allen business community. City of Allen 208 FY2015 Budget PERSONNEL SUMMARY 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION Personnel Services 448,243 490,278 566,508 612,767 Operations 3,711,090 41800,151 4,120,163 3,768,123 Debt Service 1,594,515 11595,440 1,595,440 1,593,906 Capital - - 600,000 - DEPARTMENT TOTAL $ 5,753,848 $ 6,885,869 $ 6,882,111 $ 5,974,796 PERSONNEL SUMMARY 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET FULLTIME Director 1 1 1 1 Assistant Director 1 1 1 1 Marketing & Research Director 0 0 1 1 Economic Development Specialist 1 1 1 1 Sr. Administrative Assistant 1 1 1 1 Administrative Assistant 0 0 1 1 TOTAL FULL TIME 4 4 6 6 PART TIM E Intern 0.25 0.25 0.25 0.25 TOTAL PART-TIME 0.25 0.25 0.25 0.25 City of Allen 209 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET PERSONNEL SERVICES Salaries 327,161 350,716 406,677 418,904 Longevity 700 796 888 980 Overtime 10,949 10,000 10,000 10,000 FICA 25,391 26,871 28,514 33,434 TMRS 45,349 49,079 58,196 65,038 Worker's Compensation 377 304 366 793 Health Insurance 28,675 42,045 49,519 71,061 Dental Insurance 2,523 3,287 4,067 5,041 Long-term Disability 466 516 541 646 Life Insurance 569 605 600 634 Flexible Spending 83 59 140 236 Car Allowance 6,000 6,000 7,000 6,000 SUBTOTAL $ 448,243 $ 490,278 $ 566,508 $ 612,767 OPERATING EXPENDITURES Training & Travel 19,296 25,000 10,000 12,000 Dues & Subscriptions 65,146 77,000 77,000 78,000 Mileage 4,447 5,000 5,000 8,000 City of Allen 209 FY2015 Budget DEBT PAYMENTS Debt Retirement - Principal 820,000 845,000 845,000 870,000 Debt Retirement - Interest 774,515 750,440 750,440 723,906 SUBTOTAL $ 1,594,515 $ 1,595,440 $ 1,595,440 $ 1,593,906 CAPITAL Land - - 600,000 - SUBTOTAL $ - $ - $ 600,000 $ - TOTAL EXPENSES $ 5,753,848 $ 6,885,869 $ 6,882,111 $ 5,974,796 City of Allen 210 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET Telephone 3,049 5,500 5,500 6,500 Insurance 5,500 5,500 5,500 5,500 Postage & Freight 3,304 2,500 3,000 3,000 Rentals & Leasing 84,838 86,500 90,600 90,100 Travel 28,952 32,000 23,500 25,000 Meetings 19,588 22,000 18,500 22,000 General Supplies 14,626 10,000 11,000 10,000 Small Tools & Minor Equipment - 5,500 5,500 3,000 Equipment Maintenance 433 - - - Landscape & Forestry 7,839 12,000 8,500 8,500 Audit Fees 7,841 8,407 7,807 8,407 Consulting Services 27,456 35,000 60,000 45,000 Professional Services 130,356 125,370 180,996 130,893 Copier Service 5,542 6,500 6,500 6,500 Arbitrage Rebate/Calc 2,870 2,400 2,400 2,400 Post -Employment Funding Expense 1,912 585 585 585 Economic Incentive Grants 2,944,419 41010,889 3,330,775 3,011,238 Marketing 333,676 320,000 266,000 290,000 Donation - 2,500 1,500 1,500 SUBTOTAL $ 3,711,090 $ 4,800,151 $ 4,120,163 $ 3,768,123 DEBT PAYMENTS Debt Retirement - Principal 820,000 845,000 845,000 870,000 Debt Retirement - Interest 774,515 750,440 750,440 723,906 SUBTOTAL $ 1,594,515 $ 1,595,440 $ 1,595,440 $ 1,593,906 CAPITAL Land - - 600,000 - SUBTOTAL $ - $ - $ 600,000 $ - TOTAL EXPENSES $ 5,753,848 $ 6,885,869 $ 6,882,111 $ 5,974,796 City of Allen 210 FY2015 Budget CITY OF ALLEN COMMUNITY DEVELOPMENT CORPORATION FUND REVENUES AND EXPENDITURES BY FUNCTION FISCAL YEAR 2014 - 2015 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET Unrestricted Fund Balance 1,855,516 3,203,559 2,986,302 3,225,963 Restricted Fund Balance 1,487,874 4,568,806 3,084,147 8,030,697 Debt Service Reserve 855,447 854,634 855,447 855,447 BEGINNING FUND BALANCE $ 4,198,837 $ 8,626,999 $ 6,925,896 $ 12,112,107 REVENUES 855,447 854,634 855,447 855,447 Sales Tax 7,993,037 8,479,547 8,717,662 8,888,675 Interest On Investments 1,828 28,000 24,300 24,300 TOTAL REVENUES $ 7,994,865 $ 8,507,547 $ 8,741,962 $ 8,912,975 TOTAL AVAILABLE $ 12,193,702 $ 17,134,546 $ 15,667,858 $ 21,025,082 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURES ACTUAL BUDGET AMENDED BUDGET Operations 763,463 603,515 602,915 975,046 Debt Payment 2,951,116 2,952,836 2,952,836 2,951,366 Capital Projects 3,080,932 4,766,550 4,946,550 3,771,590 Prior Years Project Commitments 1,552,414 4,568,806 3,084,147 8,030,697 Debt Service Reserve 855,447 854,634 855,447 855,447 TOTAL EXPENDITURES $ 9,203,372 $ 13,746,341 $ 12,441,895 $ 16,584,146 UNRESTRICTED FUND BALANCE $ 2,990,330 $ 3,388,205 $ 3,225,963 $ 4,440,936 City of Allen 211 FY2015 Budget COMMUNITY DEVELOPMENT CORPORATION DIVISION 504-0000 No Personnel in this Department City of Allen 212 FY2015 Budget Formed in 1996 by the voters of Allen, the Allen Community Development Corporation (CDC) receives funds from the Type B half -cent sales tax for community development projects. The Allen City Council appoints the seven -member board. The CDC identifies and authorizes projects to be funded by the tax. Expenditures are subject to the provisions of the Development Corporation Act of 1979 and local Government Code, Title 12, Subtitle C1. The Type B half -cent sales tax continues to enable the City of Allen to undertake scores of quality -of - life projects, equipment purchases and community programs that would otherwise have to compete for limited sources of funds or remain unrealized. Goal 4. Signify, enhance and communicate Allen's identity to the region and the nation. Strategy 4. Plan for the design and construction of needed City Parks and Recreation Facilities • Publicized and conducted the annual "Town Hall" meeting to obtain public input regarding projects funded by the Type B half -cent sales tax • Oversaw the expenditure of $5,036,550 of Type B half -cent sales tax revenue on the following projects: o "Share the Road" Bicyclist Signs o Trail Development and Enhancement o Joe Farmer Recreation Center Office Construction o Don Rodenbaugh Natatorium Locker Rooms, Partition & Sound System o Allen Event Center Dasher Boards, Music Playback, Outdoor Storage o Celebration Park Spray ground Repair & Upgrade o Allen Station Park Field #5, Turf Equipment, Bleachers o Old Stone Dam Gabion Repair o Pool & Pump Room Repairs & Upgrades o The Edge at Allen Station Restroom Partitions o Windridge Neighborhood Park o Allen Station Park Field #4 Reconstruction o The Orchards Neighborhood Park o Ford Pool Concept Plan & Design o Hillside Play Area Design o Allen Community Ice Rink Acoustic Baffles o Recreation LED Signs o Allen Senior Recreation Center Sound System o Allen USA Celebration 2014 o Heritage Village Goal 4. Signify, enhance and communicate Allen's identity to the region and the nation. Strategy 4. Plan for the design and construction of needed City Parks and Recreation Facilities • Publicize and conduct the annual "Town Hall" meeting to obtain public input regarding projects funded by the Type B half -cent sales tax • Oversee the expenditure of $4,226,590 of Type B half -cent sales tax revenue on the following projects: o "Share the Road" Bicyclist Signs o Trail Development and Enhancement o Watters Branch Community Park Development o City of Allen Entry Monument o Hillside Play area construction o Bethany Lakes Park Connector Trail (ADA Access) o Cardio Fitness Equipment o Joe Farmer Recreation Center Renovations o Special Services Equipment City of Allen o Park Pier Deck Replacement o Allen Event Center Chiller/Brine system o Don Rodenbaugh Natatorium Pool Deck o Recreation LED Message Boards o The Courses at Watters Creek capital equipment o Allen USA Celebration 2015 o Job Access Reverse Commute (JARC) o Demand Response/Paratransit Transportation 213 FY2015 Budget 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL BUDGET AMENDED BUDGET CLASSIFICATION 4,120 4,120 1,035 3,090 Operations 730,463 603,515 602,915 975,046 Debt Payment 2,951,116 2,952,836 2,952,836 2,951,366 Capital 5,423,442 10,189,990 8,886,144 12,657,734 DEPARTMENT TOTAL $ 9,105,021 $ 13,746,341 $ 12,441,895 $ 16,584,146 OPERATING EXPENDITURES Advertising Meetings & Receptions Miscellaneous Operating Expense Audit Fees Attorney Fees Arbitrage Rebate/Calc Economic Grant Expense Board Discretionary Project SUBTOTAL nFRT PAVAAFKITC 2012-2013 2013-2014 2013-2014 ACTUAL BUDGET AMENDED 63 4,120 4,120 1,035 3,090 3,090 811 2,472 2,472 7,806 8,407 7,807 - 515 515 1,200 2,400 2,400 414,548 492,511 492,511 305,000 90,000 90,000 2014-2015 BUDGET 4,120 3,090 2,472 8,407 515 2,400 649,042 305,000 $ 730,463 $ 603,515 $ 602,915 $ 975,046 Debt Retirement -Principal 1,045,000 1,090,000 1,090,000 1,135,000 Debt Retirement -Interest 1,906,116 1,862,836 1,862,836 1,816,366 SUBTOTAL $ 2,951,116 $ 2,952,836 $ 2,952,836 $ 2,951,366 CAPITAL OUTLAY Capital Projects 3,080,932 4,766,550 4,946,550 3,771,590 Prior Year Project Commitments 1,487,874 4,568,806 3,084,147 8,030,697 Debt Service Reserve 854,636 854,634 855,447 855,447 SUBTOTAL $ 5,423,442 $ 10,189,990 $ 8,886,144 $ 12,657,734 TOTAL EXPENDITURES $ 9,105,021 $ 13,746,341 $ 12,441,895 $ 16,584,146 City of Allen 214 FY2015 Budget CAPITAL EXPENDITURES LIST CONSTRUCTION "Share the Road" Bicyclist Signs Trail Development and Enhancement Watters Branch Community Park Development City of Allen Entry monument Hillside Play area construction Bethany Lakes Park Connector Trail (ADA Access) Cardio Fitness Equipment JFRC Renovations Special Services Equipment Park Pier Deck Replacement AEC Chiller/Brine DRN Pool Deck Recreation LED Message Boards Variety of Golf Course Items TOTAL CAPITAL 2014-2015 BUDGET $ 50,000 700,000 1,500,000 270,000 300,000 56,000 300,000 74,600 63,000 30,000 231,000 50,000 102,000 44,990 $ 3,771,590 City of Allen 215 FY2015 Budget 11111-91 40 4 ryw�m CI ALLEN McKinney City of Allen, Texas Capital Improvements FY 2014-2015 Fairview � I Q EX(.HAh 6E PkWN am.aF.�zmorr uRw ;.... f3r.T8AhNY CIRI Piano Parker Public G ov�e iir iiriii iir°yir, i e iirwi "t Parks U ti I i ti es City of Allen 217 FY2015 Budget Kai 6ae7_1 :2 1111 r_1 N :J:Z•al x01161 The City's five-year Capital Improvement Program represents the Capital Budget for 2015 and is a financial plan for infrastructure and other improvements through 2019. The Engineering and Planning departments, in conjunction with those departments whose projects are included, prepare this plan. The CIP is a separate document that is formally adopted as part of the annual budget process. The CIP is used as a guide for project, debt, and other related budget planning. Current year projects have been approved. Future years of the plan may change, with the later years being the most subject to change. Also, it is important to note that for some future projects, debt funding is subject to approval by the electorate. Voters approved a $77.9 million bond proposal in May 2007. The list of projects includes streets, drainage, public facilities such as an athletic complex, public art projects, parks and recreation, public safety facility upgrades, and a fire station. Approximately $28.7 million is allocated to spend on capital projects in FY2015. Following are brief descriptions of the larger projects that will be in progress, and a discussion of the relationship between the capital budget and the operating budget. Also included is a complete list of all CIP projects that are in the current plan, and debt information as it relates to capital projects. More complete information may be found on each project in the City's Capital Improvement Program document. Highlights General Government Public Safety. Renovations of existing Fire Station #2 are estimated at $1.45 million for FY2015. In addition, $0.25 million has been allocated for facility upgrades for roofing and parking lot repairs at Fire Station #1 and parking lot repairs at the Public Library. Public Art. $0.3 million is anticipated for construction of public art projects. Parks and Recreation Funding of $10.7 million is provided in FY2015 for various parks projects. The majority is allocated for community parks and trail development. Projects include, but aren't limited to, the beginning development of the 55 acre Watters Branch Community Park at $4.8 million, the development of the Cottonwood Creek Trail and other trail extensions at $1.85 million, the improvements to Allen's historical Heritage Village at $1.4 million, and the development of the Environmental Discover Center at $0.5 million. An additional $3.0 million is set aside for community park land acquisition. Public Works RtraPtc Approximately $11.3 million in 2015 is allocated for street projects; and is primarily being spent on the following. Construction on Ridgeview Drive from Alma through Stacy comprising of 2 -lanes west and 4 -lanes east of Watters Branch Creek with a 6 -lane bridge crossing the creek; $4.8 million. Also on Ridgeview Drive, construction will begin later in the year from Watters to US -75 with the paving of 2 -lanes from Watters to Chelsea and a single City of Allen 218 FY2015 Budget span, 3 -lane bridge; $0.75 million. The completion of construction on Stacy Road of four lanes from Greenville to FM1378 (known as phase 2) is approximately $1.1 million. The total project is 80% funded by TxDOT; the remainder of funding is from the City, Collin County, and the Town of Fairview. The completion of the Exchange Road widening project from Alma to Allen Heights is $0.5 million. Lastly, the Collin County Roadway Partnership will yield later in the year either the widening of Alma Drive from Bethany to SH -121 or Watters Road from McDermott to SH -121; $1.5 million. Street Maintenance. Routine replacement of street and alley's throughout the city; $0.4 million. Central Business District Starting in FY2015, CBD streets and infrastructure upgrade project will begin; $0.3 million. Utilities In FY2015, $3.4 million is allocated for the replacement of deteriorated water and sanitary sewer pipes in various locations throughout the city. $0.45 million has been allocated for the essential water and sewer SCADA system upgrade. Lastly, $0.3 million is allocated for the architectural/engineering design stages for a lift station and 12" force main providing sewer service along US75 north of the Premium Outlet Mall; construction to begin in FY2016. City of Allen 219 FY2015 Budget :14W_1Ile] z61:112:1=1iY 440KOU4:7_rNlzIM-3zIexaf_IM 1111Ell N MIDICIAK The City's operating and capital projects budgets are closely linked. The capital budget is a multi-year financial plan of the capital improvement program (CIP) for the acquisition, expansion, or rehabilitation of infrastructure, capital assets, or productive capacity of City Services. Revenues for the capital budget come from bond sales, intergovernmental revenues, 4a/4b sales taxes, development fees, and some current operating revenues. The capital improvement program, unlike the operating budget, is a five-year plan. The plan is reviewed and projects are reprioritized on an ongoing basis. Impact of Capital Projects on the Operating Budget Capital projects impact the operating budget in several ways. First, since the City is committed to systematically investing in infrastructure (Strategic Goal #5), each year funds are set aside in the operating budget to provide cash financing toward some projects. Also, the City must generate enough operating revenues to cover any payments for General Obligation and Revenue debt incurred for long-term financing of capital projects approved this year and in prior years. These represent funds that would otherwise be available to pay for other programs, services, or projects. Finally, after projects are completed, there is usually a need for additional funding to cover ongoing maintenance, utilities, other operating costs, and sometimes additional personnel or equipment. This year the total estimated impact of the capital budget on the operating budget is approximately $21.6 million. Operating Capital Budget Budget $184.0m $31.1 m Cash Financing and Debt Service Debt service payments and cash financing for projects comprise $20.87 million of this total. The debt service payments are $19.15 million; of this amount, $13.10 million is for General Obligation debt, and $6.05 million is for Revenue debt. Budgeted transfers from operating funds to the Capital Projects funds are $1.72 million, and include: Water and Sewer Projects: $1,220,000. Of this total, $850,000 is allocated for water and sewer line replacement projects. In addition, $170,000 is appropriated for pump station and lift station improvements, and $200,000 is budgeted for un -programmed replacement or maintenance needs. Solid Waste Proiects: $400,000 is allocated for major alley repairs. City of Allen 220 FY2015 Budget Drainage Projects: $100,000 is allocated for drainage projects related to street and alley repairs. Other Operating Costs In addition to cash financing and debt service, the increases in operating costs in the FY2014-2015 budget related to the CIP totals approximately $765,000. These are listed below by project type. Increases are stated in comparison to the FY2014 revised budget. Facilities: Approximately $225,000 was added to the budget for FY2015 in personnel cost to support application and technology upgrades, the service center and the Golf Course. Pavinq, Drainage, and Signalization Proiects: The impact in this category is an increase of about $20,000. This includes approximately $20,000 for maintenance related to street lights, traffic signals, and street markings. FY2014 budget was amended to increase street marking maintenance by $141,000. Costs in this category will continue to increase over the next few years as many of the newest thoroughfares begin to age. Water and Wastewater Projects: The City continues to allocate resources for meter replacement. For FY2015, $400,000 is allocated for this ongoing program. In addition, $120,000 is allocated for mains and connections. Capital Projects List A complete list of proposed projects for FY2015 through FY2019 is on the following pages. City of Allen 221 FY2015 Budget CITY OF ALLEN Capital Projects Expenditure Summary (in 000's) TYPE Major Project Total CATEGORY Funding Est. thru Projected Projected Projected Projected Projected Projected PROJECT Source(s) FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 Investment Government Arts Public Art GO Bonds $ 70 $ 334 $ 227 $ 200 $ - $ - $ 831 Arts Subtotal $ 70 $ 334 $ 227 $ 200 $ - $ - $ 831 Public Facilities Library Expansion GO Bonds $ - $ - $ - $ - $ 800 $ 7,800 $ 8,600 Public Facilities Subtotal $ - $ - $ - $ - $ 800 $ 7,800 $ 8,600 Public Safety Fire Station #6 and Equipment GO Bonds $ 59 $ - $ - $ 500 $ 4,775 $ 559 $ 5,893 Facility Upgrades GO Bonds, Other $ 160 $ 250 $ 425 $ - $ - $ - $ 835 Municipal Service Center, Phase II GO Bonds $ - $ - $ 500 $ 1,500 $ - $ - $ 2,000 Fire Station #2 GO Bonds, Other $ 300 $ 1,441 $ 3,124 $ - $ - $ - $ 4,865 Public Safety Gun Range GO Bonds $ - $ - $ - $ 2,000 $ 4,300 $ - $ 6,300 Public Safetx, Subtotal $ 519 $ 1,691 $ 4,049 $ 4,000 $ 9,075 $ 559 $ 19,893 Parks Community Parks Land Acquisition GO Bonds $ - $ 3,038 $ - $ - $ - $ - $ 3,038 Watters Branch GO Bond, 4a/4b Community Park Taxes $ 200 $ 4,350 $ 2,000 $ 3,000 $ 2,000 $ 5,000 $ 16,550 Rowlett Creek Community GO Bonds, Park Intergov. $ - $ 400 $ - $ 3,400 $ - $ - $ 3,800 Community Parks Subtotal $ 200 $ 7,788 $ 2,000 $ 6,400 $ 29000 $ 59000 $ 23,388 Neighborhood Parks Neighborhood Park 4a/4b Taxes, GO Development Bonds $ 529 $ 801 $ 800 $ - $ - $ - $ 2,130 Neighborhood Parks Subtotal $ 529 $ 801 $ 800 $ - $ - $ - $ 2,130 Park Facilities Environmental Discovery Center GO Bonds $ - $ 500 $ - $ - $ - $ - $ 500 Parks Security Camera System, Phase 2 4a/4b Taxes $ 25 $ 225 $ - $ - $ - $ - $ 250 Allen Event Center Improvements 4a/4b Taxes $ 192 $ 25 $ - $ - $ - $ - $ 217 CDC Capital Projects 2014 4a/4b Taxes $ 962 $ 171 $ - $ - $ - $ - $ 1,133 CDC Capital Projects 2015 4a/4b Taxes $ - $ 750 $ 206 $ - $ - $ - $ 956 CDC Capital Projects 2016 4a/4b Taxes $ - $ - $ 1,300 $ 208 $ - $ - $ 1,508 Joe Farmer Recreation Center Expansion GO Bonds $ - $ - $ - $ 600 $ 1,000 $ 5,400 $ 7,000 Allen Heritage Village Improvements 4a/4b Taxes $ 160 $ 1,440 $ - $ - $ - $ - $ 1,600 Ford Pool Redevelopment 4a/4b Taxes $ 15 $ 85 $ - $ 3,000 $ - $ - $ 3,100 Park Facilities Subtotal $ 1,354 $ 3,196 $ 1,506 $ 3,808 $ 1,000 $ 5,400 $ 16,264 Traffic Bike Route Markings 4a/4b Taxes $ 50 $ 50 $ 50 $ 50 $ - $ - $ 200 Traffic Subtotal $ 50 $ 50 $ 50 $ 50 $ - $ - $ 200 Trail Trail Development 4a/4b Taxes $ 769 $ 700 $ 700 $ 700 $ 700 $ 700 $ 4,269 Cottonwood Creek Inter Gov. 4a/4b Trail/HPP Taxes $ 212 $ 1,145 $ - $ - $ - $ - $ 1,357 Trail Subtotal $ 981 $ 1,845 $ 700 $ 700 $ 700 $ 700 $ 5,626 r City of Allen 222 FY2015 Budget CITY OF ALLEN Capital Projects Expenditure Summary - continued... (in 000's) TYPE Major Project Total CATEGORY Funding Est. thru Projected Projected Projected Projected Projected Projected PROJECT Source(s) FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 Investment Public Works Central Business District (CBD) Dev. Contr., GO CBD Streets and Bonds, Oper. Infrastructure Revenues $ 25 $ 325 $ 1,264 $ - $ - $ - $ 1,614 Central Business District Subtotal $ 25 $ 325 $ 1,264 $ - $ - $ - $ 1,614 Street Maintenance Street and Alley Oper. Revenues, Replacement GO Bonds $ 890 $ 400 $ 300 $ 300 $ 300 $ 300 $ 2,490 Street Maintenance Subtotal $ 890 $ 400 $ 300 $ 300 $ 300 $ 300 $ 2,490 Streets FM 2551 (Angel Parkway) - Main Street to Parker Intergov., Developer Road Contr. $ - $ 700 $ 9,000 $ 10,000 $ 9,134 $ - $ 28,834 Intergov., GO Ridgeview Drive (Alma Bonds, Oper. Rev., through Stacy) Other $ 1,109 $ 4,800 $ - $ - $ - $ - $ 5,909 GO Bonds, Stacy Road, Phase II Developer (Greenville to FM 1378) Contributions $ 38 $ 1,140 $ - $ - $ - $ - $ 1,178 Ridgeview and US 75 Intergov., GO Interchange Bonds $ - $ - $ 2,750 $ 24,660 $ 4,590 $ - $ 32,000 Median Landscaping / Lighting (various locations) GO Bonds $ - $ 290 $ 250 $ - $ - $ - $ 540 Exchange Widening - Intergov., GO Alma to Allen Heights Bonds, Other, Fees $ 5,080 $ 500 $ - $ - $ - $ - $ 5,580 Chaparral Road Streetlights Other $ - $ 40 $ 300 $ - $ - $ - $ 340 Stacy Traffic Signals (Greenville and Angel) Other $ 18 $ 112 $ - $ - $ - $ - $ 130 Intergov., GO Ridgeview Drive (Watters Bonds, Oper. Rev., to US 75) Fees $ 500 $ 750 $ 2,500 $ - $ 792 $ 5,458 $ 10,000 Bray Central Widening Other, GO Bonds $ 900 $ 300 $ - $ - $ - $ - $ 1,200 Flashing Yellow Arrow Conversion Program Fees $ - $ 78 $ 78 $ 72 $ - $ - $ 228 Signalized Intersection Improvements/Modification s GO Bonds $ - $ - $ - $ - $ 1,000 $ 1,000 $ 2,000 Collin County Roadway GO Bond, Intergov, Partnership Fees, Other $ - $ 1,500 $ 4,000 $ - $ - $ - $ 5,500 US 75 Traffic Signals Upgrades Other $ 40 $ 128 $ - $ - $ - $ - $ 168 Watter & Bossy Boots Signal Intergovernmental $ 30 $ 270 $ - $ - $ - $ - $ 300 Streets Subtotal $ 7,715 $ 10,608 $ 18,878 $ 34,732 $ 15,516 $ 6,458 $ 93,907 City of Allen 223 FY2015 Budget CITY OF ALLEN Capital Projects Expenditure Summary - continued... (in 000's) TYPE Major Project Total CATEGORY Funding Est. thru Projected Projected Projected Projected Projected Projected PROJECT Source(s) FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 Investment Utilities Wastewater U.S. 75 Lift Station & 12" Force Main Fees $ - $ 300 $ 3,200 $ - $ - $ - $ 3,500 Wastewater Subtotal $ - $ 300 $ 3,200 $ - $ - $ - $ 3,500 Water Stacy Road Ground Operational Storage #2 Repaint Revenues $ - $ - $ 670 $ - $ - $ - $ 670 Custer Tower and Bethany Operational Tower Repaint Revenues $ - $ - $ - $ 950 $ - $ - $ 950 Operational Rowlett Tower Repaint Revenues $ - $ - $ - $ 750 $ - $ - $ 750 Automatic Meter Reading Oper. Revenues, Retrofit Fees, Other $ - $ - $ 1,100 $ 1,873 $ 4,000 $ - $ 6,973 Operational Lift Station Maintenance Revenues $ 345 $ - $ 70 $ 100 $ 100 $ 100 $ 715 Operational Pump Station Maintenance Revenues $ 462 $ - $ 125 $ 125 $ 125 $ 125 $ 962 Water & Sewer SCADA System Upgrade Fees $ 50 $ 450 $ - $ - $ - $ - $ 500 Water Subtotal $ 857 $ 450 $ 1,965 $ 3,798 $ 4,225 $ 225 $ 2,370 Water & Wastewater Water Line & Sewer Main Replacement Fees, Other $ 240 $ 3,360 $ 1,600 $ 1,500 $ 2,250 $ 2,250 $ 11,200 Water & Wastewater Subtotal $ 240 $ 3,360 $ 1,600 $ 1,500 $ 2,250 $ 2,250 $ 11,200 City of Allen 224 FY2015 Budget CITY OF ALLEN CAPITAL PROJECTS IMPACT ON OPERATIONS & MAINTENANCE (in 000's) Projected Projected Projected Projected Projected TYPE CATEGORY PROJECT FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Government Arts Public Art $ - $ 68 $ 77 $ 80 $ 84 Arts Subtotal $ - $ 68 $ 77 $ 80 $ 84 Public Safety $ - $ 52 $ 54 $ 56 $ 58 CDC Capital Projects 2014 $ Fire Station #6 and Equipment $ - $ - $ - $ - $ 1,200 - $ Municipal Service Center, Phase II $ 50 $ 1,756 $ 1,876 $ 1,876 $ - - Public Safety Subtotal $ 50 $ 1,756 $ 1,876 $ 1,876 $ 1,200 Government Total 91 $ 50 $ 1,824 $ 1,953 $ 1,956 $ 1,284 Parks Expansion $ - $ - $ - Community - $ 78 Parks Security Camera System, Parks Phase 2 $ 3 $ 7 $ 8 $ 11 $ Land Acquisition $ - $ 52 $ 54 $ 56 $ 59 343 Watters Branch Community Park $ - $ - $ 389 $ 469 $ 483 Cottonwood Creek Trail/HPP Rowlett Creek Community Park $ - $ 541 $ 533 $ 549 $ 566 $ Community Parks Subtotal $ - $ 593 $ 976 $ 1,074 $ 1,108 Neighborhood Parks Neighborhood Park Development $ - $ 151 $ 156 $ 160 $ 165 Neiqhborhood Parks Subtotal $ - $ 151 $ 156 $ 160 $ 165 Park Facilities Allen Heritage Village Improvements $ - $ 52 $ 54 $ 56 $ 58 CDC Capital Projects 2014 $ 7 $ 9 $ 19 $ 26 $ 31 CDC Capital Projects 2015 $ - $ 5 $ 7 $ 9 $ 10 CDC Capital Projects 2016 $ - $ - $ 36 $ 73 $ 75 Environmental Discovery Center $ - $ 25 $ 91 $ 76 $ 79 Joe Farmer Recreation Center Expansion $ - $ - $ - $ - $ 78 Parks Security Camera System, Phase 2 $ 3 $ 7 $ 8 $ 11 $ 12 Park Facilities Subtotal $ 10 $ 98 $ 215 $ 251 $ 343 Trail Trail Development $ - $ 24 $ 24 $ 27 $ 27 Cottonwood Creek Trail/HPP $ - $ 127 $ 120 $ 149 $ 180 Trail Subtotal $ - $ 151 $ 144 $ 176 $ 207 Parks Total $ 10 $ 993 $ 1,491 $ 1,661 $ 1,823 City of Allen 225 FY2015 Budget Debt Part of the process of updating the City's Capital Improvement Program (CIP) each year involves identifying projects that may require funding through debt issuance. On the following pages are long-term scenarios of the City's General Obligation and Revenue debt, based on the projects planned for the next several years. Below are the assumptions used in the development of these scenarios followed by a discussion of the City's debt capacity. Again, this is based on the current plan; future years are subject to change. General Obligation Debt Assumptions The General Obligation debt projections assume that the debt portion of the tax rate will decrease from 0.141639 in FY2015 to 0.136339 in FY2016 due to a reduction in debt service and growth in valuation. The debt rate will then gradually decrease over the next two years to 0.114639 in FY2018, as the remaining debt is issued from the $78 million approved in May of 2007. All years assume a collection rate of 99%. Over the next few years, the portion of the tax rate dedicated to debt reduces from approximately 26% to 21 %, which is below the City's policy limit of 35%. The policy was approved by the City Council in September 2011 to reflect a more conservative approach to debt and to ensure that the operational needs of the City receive a higher tax rate allocation. The assumption for growth in the tax base through FY2018 ranges from 5.8% to 6.4%, based upon reappraisal of existing properties and new growth in residential and commercial property along Highway 121, US 75 Highway, and in areas of vacant land throughout the City. The rate of growth decreases in subsequent years, as reflected in the City's Comprehensive Plan, due to build out of the available land that is zoned residential. Commercial activity is expected to continue for another 15 to 20 years until it reaches build out. The debt scenario that follows reflects all currently authorized bond issues. The voters approved approximately $78 million in May 2007 for future infrastructure improvements and public facilities, along with a 4.4 cent potential tax increase to help cover the additional operating costs associated with these projects. It is anticipated that a new Bond Program will be presented to the voters in 2016. An analysis will need to be performed to determine the amount of debt that the community can afford for the debt and the operating costs associated with the new projects. Revenue Debt Assumptions Revenue debt and water and sewer rates are managed according to the City's Water and Sewer rate study. A rate study was completed in December of 2012. The forward looking impact of the revenues and expenditures in the Water and Sewer Fund is shown in the following "Water/Wastewater Cost of Service Model" table from the rate study. The plan includes annual water rate increases from 2% to 7% for water customers over the next three years and 5% to 10% for sewer services during the same time period. In order to promote water conservation, the irrigation rates are projected to increase 7% per year for the next four years. Although revenues have been impacted by watering restrictions due to the drought, adequate revenues and working capital are projected to meet ongoing operational cost increases, to provide funding for water and sewer infrastructure improvements, and to provide for existing City of Allen 226 FY2015 Budget debt service. No new debt is planned to be issued in the near future for water and sewer projects. Included in the rate study was a population growth factor that was consistent with the City's long-range Comprehensive Plan. The water and sewer bond covenants stipulate a debt coverage ratio of 1.2 times the average annual debt service for the fiscal year on all outstanding bonds. Over the next four years, the rate study projected the coverage ratio to range from 2.70 to 4.64. Projections also take into consideration a working capital adequacy test of approximately 90 to 120 days of expenditures. The projected days of working capital over the next four years is expected to be approximately 120 days according to the rate model. The actual number of days may be less if the drought conditions and watering restrictions continue. Debt Capacity In 2006 the City's policy of limiting the debt portion of the total tax rate to 40% would have translated into authorizing approximately $138 million of new debt. From a cash flow and tax rate perspective the 2006 CIP Committee felt that $78 million of new debt was the maximum amount the community could afford. The Committee proposed and voters elected to approve $78 million in new debt and raise taxes for the operating impact of the projects. The recommendation also took into consideration the City's requirement at that time to maintain a reserve of 10% in the Debt Service Fund. If the City had authorized the maximum of $138 million, the debt tax rate would have increased to 39.5% of the total tax rate. Although this percentage was just below the 40% in the old policy limit, there also would have been an additional impact upon the City due to the operating costs associated with projects totaling the larger amount. The combination of operating costs and new debt service associated with $138 million of new debt would have raised taxes more than the 4.4 cents voters approved. As mentioned earlier, the City's debt policy limit is now 35%. The projected growth in the assessed value and fund balance of the G.O. Debt Service Fund indicates that the City has more than enough capacity to issue additional debt related to the final two years of the 2007 Bond Program. The remaining authorized but unissued G.O. Debt is $9.865 million from the 2007 election and $16.685 million from the 2002 election. The remaining amount from the 2002 election will be cancelled due to the project no longer moving forward for construction. During the next two years the plan is to issue: FY2015-$4.015 million and FY2016-$5.85 million. As mentioned above, the City has the capacity to issue the bonds that have been authorized. It is projected that the percentage of the tax rate dedicated to debt service over the next few years will be between 21% and 26%. Additionally, the debt service long range plan reflects a fund balance that meets the fund balance reserve requirement of 5% to 10% of the annual debt service. The City has been proactive in building its water and sewer infrastructure. Since completion of the Hillside Water Tower replacement project and the Custer Road pump station and storage project, the City has had adequate storage tanks and water towers in place. The water and sewer projects are primarily cash funded and have had some supplemental funding from Economic Development Corporation (EDC) sales tax revenue bond proceeds. The system improvements that have been made will essentially provide for future growth as the City reaches build out in population and commercial development. Water and sewer line replacements in the older part of the Central Business District may need to be replaced through cash financing or with funding from a Tax Increment Redevelopment Zone. At this time, there is adequate additional debt capacity in the Water and Sewer area because the debt coverage ratio is projected to range from 2.70 to 4.64 as mentioned above. City of Allen 227 FY2015 Budget Balance Carried Forward Ad valorem tax Delinquent collections Penalty & interest Investment earnings Rollback Taxes Refunding Bond Proceeds Net Premium Transfer from Other Fds TIF Property Tax offset Misc Tax Revenue Total Revenues Total Revenue Sources Total Resources Available Expenditures Commission & refunding exp Bond Principal Bond Interest CO Principal CO Interest Refunding Bond savings Refunding amount to escrow agent Total Expenditures Fund Balance at Year -End Revenues Over/(Under) Expenditures Reserve requirement (10% ann D/S): Beg F/B meets reserve req: Amt. over (under) requirement: Reserve requirement (5% ann D/S): Beg F/B meets reserve req: Amt. over (under) requirement: Debt portion of tax rate: Debt % of tax rate: M&O portion of tax rate: Total tax rate: City of Allen Debt Service Fund Actual Revised Proposed Estimated Estimated Estimated 2013 2014 2015 2016 2017 2018 537,520 901,848 907,357 1,277,197 1,270,873 1,263,315 11, 714,179 11,795,860 12, 977,448 13,210,553 12, 608, 371 12,560,720 51,505 - 58,684 66,053 63,042 62,804 44,023 43,502 41,079 46,237 44,129 43,963 25,809 43,700 43,700 43,700 43,700 43,700 84,059 500,000 500,000 500,000 - - - (144,774) (137,639) (151,771) (159,360) (167,328) (175,694) 12,274,801 12,245,423 13,469,140 13,207,183 12,591,914 12,535,493 12,812,321 13,147,271 14, 376,497 14,484,380 13, 862, 787 13,798,808 12,812,321 13,147,271 14, 376,497 14,484,380 13, 862, 787 13,798,808 4,402 9,250 9,000 9,600 10,200 10,200 7,695,000 8,085,000 9,115,000 9,189,458 8,883,609 9,223,396 3,903,009 3,837,184 3,907,030 3,948,219 3,636,513 3,311,500 260,000 270,000 40,000 40,000 45,000 45,000 48,061 38,480 28,270 26,230 24,150 21,810 11,910,473 12,239,914 13,099, 300 13,213,507 12,599,471 12,611,906 901,848 907,357 1,277,197 1,270,873 1,263,315 1,186,902 364,328 5,509 369,839 (6,324) (7,557) (76,414) 1,190,607 1,223,066 1,309,030 1,320,391 1,258, 927 1,260,171 No No No No Yes Yes (653,087) (321,218) (401,673) (43,194) 11,946 3,145 595,304 611,533 654,515 660,195 629,464 630,085 No Yes Yes Yes Yes Yes (57,784) 290,315 252,842 617,002 641,409 633,230 0.146942 0.140879 0.141639 0.136339 0.122339 0.114639 26.62% 25.61% 26.23% 25.25% 22.66% 21.23% 0.405058 0.409121 0.398361 0.403661 0.417661 0.425361 0.55200 0.55000 1 0.54000 1 0.54000 0.54000 0.54000 City of Allen 228 FY2015 Budget Beginning Fund Balance Revenues Ad valorem taxes Sales tax Franchise tax Licenses and permits Charges for services Fines Contributions Miscellaneous Interest earnings Reimbursements Transfers in Total Revenues Total Resources Available Expenditures Personnel services Operations Capital Stacy Furniture Incentive Village at Allen Incentive Cabela's Operating Transfers Out Subtotal Expenditures $ 93,166,348 $ 97,687,933 $ 103,142,213 $ 105,655,392 $ 109,310,364 $ 113,855,155 46,603,477 City of Allen 21,388,207 24,597,824 383,385 383,529 General Fund 16,017 3,540,598 3,698,978 Actual Revised Proposed Estimated Estimated Estimated 2013 2014 2015 2016 2017 2018 16,730,920 16,474,713 18,135,160 18,066,826 16,784,889 16,737,044 32,432,416 33,980,692 36,362,212 39,191,041 43,161,992 46,757,022 15, 900,028 17,369, 309 17, 702,308 18,144,168 18, 709, 679 19, 299, 085 6,302,017 6,946,244 7,057,329 7,128,368 7,200,401 7,273,444 1,939,426 2,073,800 1,862,700 1,760,638 1,768,205 1,775,903 10, 301, 649 10,847, 256 11, 969,469 12,181, 643 12, 398,115 12, 618, 973 1,353,320 1,932,066 1,987,912 2,027,670 2,068,224 2,109,588 829,376 770,950 772,190 786,104 801,826 817,862 727,018 729,642 742,619 746,822 751,008 755,277 139,579 139,900 139,900 142,698 145,552 148,464 1,153, 329 1,108, 374 1,057, 315 1,233,436 1,261,882 1,291,036 5,357,270 5,314,988 5,353,099 4,245,978 4,258,592 4,271,457 $ 76,435,428 $ 81,213,221 $ 85,007,053 $ 87,588,566 $ 92,525,475 $ 97,118,112 $ 93,166,348 $ 97,687,933 $ 103,142,213 $ 105,655,392 $ 109,310,364 $ 113,855,155 46,603,477 49,292,785 21,388,207 24,597,824 383,385 383,529 55,000 16,017 3,540,598 3,698,978 1,000,000 1,000,000 3,720,968 563,640 $ 76,691,635 $ 79,552,773 52,409,680 54,506,067 56,686,310 58,953,762 26,461,807 26,991,043 27,530,864 28,081,481 373,559 359,890 368,278 376,88D 4,062,351 4,184,222 4,309,748 4,439,041 1,000,000 - - - 767,990 489,838 504,533 519,669 $ 85,075,387 $ 86,531,060 $ 89,399,732 $ 92,370,833 NEW Expenditures Cash Finance of CIP Projects - - New O&M costs from CIP Projects 11736,179 2,318,179 2,408,179 IT Master Plan Staffing-; 258,465 258,465 258,465 " New Operational Costs New programs/services 100,000 100,000 100,000 New position costs FY16 244,800 252,144 259,708 New position costs FY17 - 244,800 252,144 New position costs FY18 - 244,800 New position costs FY19 - - - - - $ 85,075,387 $ 88,870,504 $ 92,573,320 $ 95,649,330 Total Expenditures With New Exp. $ 76,691,635 $ 79,552,773 Fund Balance Including New Costs $ 16,474,713 $ 18,135,160 $ 18,066,826 $ 16,784,889 $ 16,737,044 $ 18,205,826 Revenues Over/(Under) Expenditures (256,207) 1,660,448 (68,334) (1,281,937) (47,845) 1,468,782 Reserve requirement (60 days): $ 12,606,844 $ 13,077,168 $ 13,984,995 $ 14,608,850 $ 15,217,532 $ 15,723,177 Ending F/B meets reserve req: Yes Yes Yes Yes Yes Yes Amt. over (under) requirement: 3,867,869 5,057,992 4,081,831 2,176,039 1,519,512 2,482,648 # days operations in reserve, EOY 78.4 83.2 77.5 68.9 66.0 69.5 O&M portion of tax rate: 0.405058 0.409121 0.398361 0.403661 0.417661 0.425361 Debt portion of tax rate: 0.146942 0.140879 0.141639 0.136339 0.122339 0.114639 0.540000 0.540000 0.540000 0.540000 Tax Rate Before CIP: 0.552000 0.550000 Add'I O&M tax due to new CIP/IT: 0.000000 0.000000 0.000000 0.017829 0.022381 0.021869 Total tax rate (incl CIP additions): $ 0.552000 $ 0.550000 $ 0.540000 $ 0.557829 $ 0.562381 $ 0.561869 Debt % of tax rate: 26.62% 25.61% 26.23% 25.25% 22.66% 21.23% .01 tax rate(@assumed coll rate) _ $ 800,130 $ 837,304 $ 916,234 $ 973,818 $ 1,035,788 $ 1,101,182 City of Allen 229 FY2015 Budget 3 2 Q o �n m r o ic, co rn v r o 0 0 0 0 o co 0 M O N r r cp 7 N m O r M tD c0 r N of N r SIJ N N r m u7 O N r m V3 M O M r 0 W � cp M c0 M r a O of W c0 N cO r r N L(> N 7 N Ln O t0 M r r cA �O N c0 r a O W O N O M M a M N M O r N � O> a W c0 cp O r fp oD 7 H3 V r r r N r l0 7 O M N M M 7 N V a V r H3 r GD O N r W O O r O (O 7 v a M 7 6l M N r N 0 M r N ifJ a O O V OD f0 c2 cD N r cD ro r r u7 O N_ ro O O M cD !D r N r M 7 r M IfJ M r 7 N N r a V r V} r M a M N M cD r a 0 N N M O M M N V 'fJ N N M m r O M 7 c0 N a O N N O O a O a a r O r m N W (D of of cp N a O r N O M V r N r OJ M M M Ln M r M r OJ M N r EA O W m N O r cp M cp a r N a a O O m O r i (D N V O M M M CO O W m M r N r r a N 7 O l(J O O W l0 N O r r N r M M M M r H3 V CO (O N M M O (O W O r t0 a O M 7 O c1 6 C m M r N N M 07 O a N O O W c O N N o O r N r M M M M r H3 7 N QJ N M of a O W a 47 M � O (D O O L m M r [O N M M r M 01 N r r r of O N N N N '+J M M O O W _O r O LLJ u7 N O m m N W N N r V V N r O O N U � LL U U D (n � I N U 3 m C I U N T N m ll N LL A m m O U a 3 D d o o = LL E LL U oN m O U o c o ce3 j > N — (p (0 W O W U O _ W Q X O K > d d > O O1 Obi d 3 0 p m cCOfm m 0 to U m 5 U m Eb > m m m on m n m ami a"i m o m a 0 0 a O m m o m m o o m c ° o m m (o m I z r z U r z ❑ r u a w a a w c, 230 FY2015 Budget Budget and Tax Ordinances City of Allen 231 FY2015 Budget ORDINANCE NO. 3248-9-14 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, APPROVING AND ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2014, AND ENDING SEPTEMBER 30, 2015; PROVIDING THAT EXPENDITURES FOR SAID FISCAL YEAR SHALL BE MADE IN ACCORDANCE WITH SAID BUDGET; APPROPRIATING AND SETTING ASIDE THE NECESSARY FUNDS OUT OF THE GENERAL AND OTHER REVENUES FOR SAID FISCAL YEAR FOR THE MAINTENANCE AND OPERATION OF THE VARIOUS DEPARTMENTS AND FOR VARIOUS ACTIVITIES AND IMPROVEMENTS OF THE CITY; APPROPRIATING THE VARIOUS AMOUNTS REQUIRED FOR SUCH BUDGET; PROVIDING FOR RECORDING OF THE ORDINANCE; PROVIDING FOR A REPEALING CLAUSE; PROVIDING FOR A SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Manager of the City of Allen, Collin County, Texas, has submitted to the City Council a proposed budget of the revenues and expenditures of conducting the affairs of the City and providing a complete financial plan for 2014-2015; and, WHEREAS, the City Council has received the City Manager's proposed budget and a copy of the proposed budget and all supporting schedules have been filed with the City Secretary of the City of Allen, Collin County, Texas; and, . WHEREAS, the City Council has conducted the necessary public hearings as required by law. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, THAT: SECTION 1. The proposed budget of the revenue and expenditures necessary for conducting the affairs of the City of Allen, Collin County, Texas, said budget being in the amount of $183,996,928, providing a complete financial plan for the ensuing fiscal year beginning October 1, 2014, and ending September 30, 2015, as submitted to the City Council by the City Manager, be, and the same is hereby, in all things adopted and approved as the budget of the City of Allen, Collin County, Texas for the fiscal year beginning October 1, 2014, and ending September 30, 2015. SECTION 2. The sum of $183,996,928 is hereby appropriated for the payment of the expenditures established in the approved budget for the fiscal year beginning October 1, 2014, and ending September 30, 2015, a copy of which has been filed with the City Secretary, and is made a part hereof for all purposes. SECTION 3. The expenditures during the fiscal year beginning October 1, 2014, and ending September 30, 2015, shall be made in accordance with the budget approved by this ordinance unless otherwise authorized by a duly enacted ordinance of the City of Allen, Texas. SECTION 4. All budget amendments and transfers of appropriations budgeted from one account or activity to another within any individual activity for the fiscal year 2013-2014 are hereby ratified, and the budget Ordinance for fiscal year 2013-2014, heretofore enacted by the City Council, be and the same is hereby, amended to the extent of such transfers and amendments for all purposes. SECTION 5. Specific authority is given to the City Manager to make the following adjustments: City of Allen 232 FY2015 Budget 1. Transfer of appropriations budgeted from one account classification to another account classification within the same department. 2. Transfer of appropriations from designated appropriation from one department or activity to another department or activity within the same fund. 3. Transfers from the General Fund and all other Funds of unexpended appropriations in the amount not to exceed $3,700,000 for the fiscal year 2013-2014 are hereby ratified. SECTION 6. The City Council hereby approves the Capital Improvement Program for 2015-2019, as a plan describing and scheduling capital improvement projects for the City of Allen, and authorizes the City Manager to use the funding sources reflected in the plan. SECTION 7. All notices and public hearings required by law have been duly completed. The City Secretary is directed to provide a certified copy of the budget to the County Clerk of Collin County for recording after final passage hereof. SECTION 8. Should any word, sentence, paragraph, subdivision, clause, phrase or section of this ordinance, be adjudged or held to be void or unconstitutional, the same shall not affect the validity of the remaining portions of said ordinance, as amended hereby, which shall remain in full force and effect. SECTION 9. All ordinances of the City of Allen, Collin County, Texas, in conflict with the provisions of this ordinance be, and the same are hereby, repealed; provided, however that all other provisions of said ordinances not in conflict with the provisions of this ordinance shall remain in full force and effect. SECTION 10. This Ordinance shall take effect immediately from and after its passage as the law and charter in such cases provide. DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, ON THIS THE 9'H DAY OF SEPTEMBER, 2014. APPROVED AS TO FORM: Peter G. Smith, CITY ATTORNEY APPROVED: Stephen Terrell, MAYOR ATTEST: Shelley B. Ge , CITY SECRET' RY City of Allen Ordinance Nqb,243 8_9.14, Page 2 FY2015 Budget ORDINANCE NO. 3249-9-14 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, LEVYING THE AD VALOREM TAXES FOR THE TAX YEAR 2014 (FISCAL YEAR 2014-2015) AT A RATE OF $0.54000 PER ONE HUNDRED DOLLARS ($100) ASSESSED VALUATION ON ALL TAXABLE PROPERTY WITHIN THE CORPORATE LIMITS OF THE CITY OF ALLEN AS OF JANUARY 1, 2014, TO PROVIDE REVENUE FOR THE PAYMENT OF CURRENT EXPENSES; PROVIDING FOR AN INTEREST AND SINKING FUND FOR ALL OUTSTANDING DEBT OF THE CITY OF ALLEN; PROVIDING FOR DUE AND DELINQUENT DATES TOGETHER WITH PENALTIES AND INTEREST; PROVIDING A SEVERABILITY CLAUSE; PROVIDING A REPEALING CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, following public notices duly posted and published in all things as required by law, public hearings were held on August 12, 2014, and August 26, 2014, by and before the City Council of the City of Allen, the subject of which was the proposed tax rate for the City of Allen for Fiscal Year 2014-2015, submitted by the City Manager in accordance with provisions of the City Charter and state statutes; and, WHEREAS, the City Council, upon full consideration of the matter, is of the opinion that the tax rate hereinafter set forth is proper and should be approved and adopted. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, THAT: SECTION 1. There is hereby levied and shall be assessed for the tax year 2014 on all taxable property, real, personal and mixed, situated within the corporate limits of the City of Allen, Collin County, Texas, and not exempt by the Constitution of the State and valid State laws, a tax of $0.54000 on each $100 assessed valuation of taxable property apportioned and distributed as follows: (a) For the purpose of defraying the current expenditures of the municipal government of the City of Allen, a tax of $0.398361 on each and every $100 assessed value on all taxable property; and (b) For the purpose of creating a sinking fund to pay the interest and principal maturities of all outstanding debt of the City of Allen, not otherwise provided for, a tax of $0.141639 on each $100 assessed value of taxable property within the City of Allen, and shall be applied to the payment of interest and maturities of all such outstanding debt of the City. THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED 3.96 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $-10.76. SECTION 2. All ad valorem taxes shall become due and payable on October 1, 2014, and all ad valorem taxes for the year shall become delinquent if not paid prior to February 1, 2015. There shall be no discount for payment of taxes prior to February 1, 2015. A delinquent tax shall incur all penalty and interest authorized by law, to wit: City of Allen 234 FY2015 Budget (a) A penalty of six percent on the amount of the tax for the first calendar month it is delinquent, plus one percent for each additional month or portion of a month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. (b) Provided, however, a tax delinquent on July 1, 2015, incurs a total penalty of twelve percent of the amount of delinquent tax without regard to the number of months the tax has been delinquent. A delinquent tax shall also accrue interest at the rate of one percent for each month or portion of a month the tax remains unpaid. Taxes for the year 2014 and taxes for all future years that become delinquent on or after February 1 but not later than May 1, that remain delinquent on July 1 of the year in which they become delinquent, incur an additional penalty in the amount of twenty percent (20%) of taxes, penalty and interest due, pursuant to Texas Property Tax Code Section 6.30 and 33.07, as amended. Taxes assessed against tangible personal property for the year 2014 and for all future years that become delinquent on or after February 1 of a year incur an additional penalty on the later of the date the personal property taxes become subject to the delinquent tax attorney's contract, or 60 days after the date the taxes become delinquent, such penalty to be in the amount of twenty percent (20%) of taxes, penalty and interest due, pursuant to Texas Property Tax Code Section 33.11. Taxes for the year 2014 and taxes for all future years that remain delinquent on or after June 1 under Texas Property Tax Code Sections 26.07(f), 26.15(e), 31.03, 31.031, 31.032 or 31.04 incur an additional penalty in the amount of twenty percent (20%) of taxes, penalty and interest due, pursuant to Texas Property Tax Code Section 6.30 and Section 33.08, as amended. SECTION 3. The City shall have available all the rights and remedies provided by law for the enforcement of the collection of taxes levied under this ordinance. SECTION 4. The tax roll as presented to the City Council, together with any supplements thereto, be and the same are hereby approved. SECTION 5. Should any word, sentence, paragraph, subdivision, clause, phrase or section of this ordinance, be adjudged or held to be void or unconstitutional, the same shall not affect the validity of the remaining portions of said ordinance which shall remain in full force and effect. SECTION 6. All ordinances of the City of Allen, Collin County, Texas, in conflict with the provisions of this ordinance be, and the same are hereby, repealed; provided, however, that all other provisions of said ordinances not in conflict with the provisions of this ordinance shall remain in full force and effect. SECTION 7. This ordinance shall take effect immediately from and after its passage, as the law and charter in such cases provide. DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, ON THIS THE 9TH DAY OF SEPTEMBER, 2014. APPROVED AS TO FORM: Peter G. Smith, CITY ATTORNEY APP O Stephen Terrell, MAYOR ATTEST: Shelley B. George, CITY SECki-T-Akly City of Allen Ordinance N24oi 9.9.14, Page 2 FY2015 Budget RESOLUTION NO. 3032-9-11(R) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, AMENDING THE DEBT MANAGEMENT AND FUND BALANCE RESERVE POLICY FOR THE CITY TO REFLECT NEW ACCOUNTING REQUIREMENTS AND CHANGE THE MAXIMUM ALLOCATION OF TAX RATE FOR DEBT SERVICE; PROVIDING FOR A REPEALING CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City government has recognized the need to carefully account for public funds, to manage municipal finances wisely and to plan the adequate funding of services and improvements; and, WHEREAS, the City of Allen has adopted a debt management and fund balance reserve policy to provide the structure of continuing fiscal stability, reduce financial risk and maintain adequate contingency assets for present and future requirements; and, WHEREAS, the Governmental Accounting Standards Board has issued Statement No. 54 to establish accounting and financial standards for all governments that report governmental funds and to establish criteria for classifying fund balances into specifically defined classifications and clarifies definitions for governmental fund types; and, WHEREAS, implementation of Statement No. 54 requires the City to amend its debt management and fund balance reserve policy; and, WHEREAS, to further reduce financial risk and maintain continuing fiscal stability the City will adopt and establish a working capital policy for enterprise funds which do not report "fund balances," and will accordingly amend the name of the policy; and, WHEREAS, the City Council finds that it is in the best interest of the City to change the maximum percentage of tax rate allocated for debt service; and, WHEREAS, the City Council desires to amend its "Debt Management and Fund Balance Reserve Policy", through the adoption of the amended "Fund Balance, Working Capital Reserve and Debt Management Policy," attached hereto as Exhibit "A." NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, THAT: SECTION 1. The "Debt Management and Fund Balance Reserve Policy" is hereby amended by the adoption of the amended "Fund Balance, Working Capital Reserve and Debt Management Policy," as set forth in Exhibit "A" attached hereto and made a part hereof for all purposes. SECTION 2. All provisions of any resolution of the City of Allen, Texas, in conflict with the provisions of this Resolution be, and the same is hereby, repealed, and all other provisions not in conflict with the provisions of this Resolution shall remain in full force and effect. SECTION 3. This Resolution shall become effective immediately from and after its passage. City of Allen 236 FY2015 Budget DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, ON THIS THE 27TH DAY OF SEPTEMBER, 2011. APPROVED: Stephen Terrell, MAYOR 04wIM*11 Shelley B. Georg , CITY SECRET Y Resolution No. 3032-9-11(R), Page 2 City of Allen 237 FY2015 Budget EXHIBIT A CITY OF ALLEN, TEXAS FUND BALANCE, WORKING CAPITAL RESERVE AND DEBT MANAGEMENT POLICY revised September 27, 2011 City of Allen 238 FY2015 Budget PURPOSE The purpose of this document is to establish key elements for the financial stability of the City by setting guidelines for fund balance, working capital reserves and debt management. Adherence to a debt management policy signals to rating agencies and capital markets that a government is well managed and should meet its obligations in a timely manner. Debt levels and their related annual costs are important long- term obligations that must be managed within available resources. It is essential that the City maintain adequate reserves to mitigate financial risk that can occur from unforeseen revenue fluctuations and unanticipated expenditures. To allow for flexibility and guidance, this policy establishes ranges of reserves to make it possible for the City to provide continuous operational services to the public and to issue future debt. Nothing in this policy shall restrict the reserves from exceeding the stated ranges or goals. To ensure stable tax rates, it is essential that the City maintain adequate levels of unrestricted reserves to mitigate current or future risks from revenue shortfalls, economic downturns, unanticipated expenditures and impacts from weather. Furthermore, anticipated cash financing of projects may result in the fund balances and/or working capital reserves to exceed the ranges while funds are accumulated. Enterprise Funds — are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent is that the costs of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges (i.e. Water and Sewer, Solid Waste). Fund Equity — A fund's equity is generally the difference between its assets and its liabilities. Fund Balance — An accounting distinction is made between the portions of fund equity that are spendable and nonspendable. In accordance with Governmental Accounting Standards Board Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions, the City classifies governmental fund balance into five categories: (1) Nonspendable fund balance — includes amounts that are not in a spendable form or are required to be maintained intact. Examples are inventory or permanent funds. (2) Restricted fund balance — includes amounts that can be used only for the specific purposes stipulated by external resource providers either constitutionally or through enabling legislation. Examples include federal grants and general obligation bonds. (3) Committed fund balance — includes amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision-making authority. Commitments may be changed or lifted only by the government taking the same formal action that imposed the constraint originally. (4) Assigned fund balance — comprises amounts intended to be used by the government for specific purposes. Intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority. In governmental funds other than the general fund, assigned fund balance represents the amount that is not restricted or committed. This indicates that resources in other governmental funds are, at a minimum, intended to be used for the purpose of that fund. (5) Unassigned fund balance — is the residual classification of the General Fund and includes all amounts not contained in other classifications. Unassigned amounts are technically available for any purpose. City of Allen 239 FY2015 Budget Governmental Funds — are typically used to account for tax -supported activities (i.e. General Fund, Debt Service Fund). Working Capital Reserve — is the excess of current assets over current liabilities. It is the amount of liquid capital needed in the enterprise funds to maintain the flow of capital from cash to inventories to receivables then back again to cash. A. FUND BALANCE POLICY 1) Committed Fund Balance: a) The City Council is the City's highest level of decision-making authority and the formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is a resolution approved by the Council at the City's Council meeting. b) The resolution must either be approved or rescinded, as applicable, prior to the last day of the fiscal year for which the commitment is made. The amount subject to the constraint may be determined in the subsequent period. 2) Assigned Fund Balance a) The City Council authorizes the City Manager and/or Finance Director as the official authorized to assign fund balance to a specific purpose as approved by this fund balance policy. 3) Minimum Fund Balance a) General Fund i) It is the goal of the City to achieve and maintain an unassigned General Fund balance that is within a range of 60 to 90 days of annual expenditures. ii) If unassigned General Fund balance falls below the goal or has a deficiency, the City will establish a timeframe and work plan to replenish the fund balance. The work plan may include tax increases, fee increases, reduction of services, and/or reduction of expenditures (i.e. hiring freeze, salary freeze, or reduction of travel/training). b) Debt Service Fund i) On an annual basis, the Debt Service Restricted Fund balance shall be maintained in an amount that is within a range of 5% to 10% of the required annual principal and interest payments. ii) For purposes of long term financial stability, a reserve in excess of 10% may be prudent in order to reduce volatility of the tax rates between the General and Debt Service Funds. iii) The fund shall remain in complete compliance with bond issue covenants. 4) Order of Expenditure of Funds a) When multiple category of fund balance are available for expenditure (for example, a construction project is being funded partly by a state grant, bonded debt, funds set aside by the City Council, and unassigned fund balance), the City will start with the most restricted category and spend those funds first before moving down to the next category with available funds. City of Allen 240 FY2015 Budget 5) Minimum Enterprise Fund Working Capital Reserves a) If applicable, all funds shall remain in complete compliance with bond issue covenants. b) Working capital reserve shall be maintained in an amount that is within a range of 90 to 120 days of annual expenditures in order to provide for potential unanticipated needs or the impact of weather. c) If unassigned working capital falls below the goal or has a deficiency, the utility rate plan study will be utilized to determine the appropriate course of action when determining rates and establishing a timeframe to replenish working capital reserves. B. DEBT MANAGEMENT POLICY The City's Charter (Article V, Section 5.1) states that the City of Allen has the power to borrow money against the credit of the City for any public purpose that is not prohibited by the constitution and laws of the State of Texas. Article XI, Section 5 of the Texas Constitution, applicable to cities of more than 5,000 population states that the maximum tax rate shall not exceed $2.50 per $100 of assessed valuation of taxable property. This policy improves the quality of decisions, provides justification for the structure of debt issuance, identifies policy goals, and demonstrates a commitment to long-term financial planning, including a multi-year capital plan. 1) Capital Improvement Program a) A capital improvement program shall be prepared, submitted to, and approved by the Council annually pursuant to the City Charter, Article IV. b) The capital improvement program shall consist of at least a 5 -year priority listing of long term capital projects, accompanied by a financing plan which reflects potential financing options for all projects in the plan, and is supported by the appropriate sources of revenue. The financing plan shall be in accordance with the debt management policies contained herein. c) It is the intent of these policies that authorized projects and associated financings be included as part of an adopted capital improvement program. 2) Debt Issuance Guidelines a) Debt issuance will be utilized by the City only in those cases where public policy, equity and efficient use of limited resources favor debt over other funding methods. Decision criteria considered shall include the following: i) Debt shall be self-supporting whenever possible. Self-supporting debt in this context will either be revenue bonds secured by a specific revenue pledge (i.e., water and sewer revenues) or general obligation debt including certificates of obligation where the debt service will be paid from user fees or other specific revenues even though legally there is an ad valorem tax pledge. ii) Debt shall be primarily used to finance capital projects with a relatively long life expectancy, i.e., generally ten (10) years or greater unless technology related. iii) Short term debt may be issued as authorized by the City Council when circumstances or opportunities are present and such issuance will not adversely affect the operating funds, the ability to make debt payments, or jeopardize the financial integrity of the City or the component units. City of Allen 241 FY2015 Budget iv) Debt shall be issued or structured in such a way so that the term of the financing does not exceed the useful life of the asset. v) The method of the debt sale shall be determined based upon the current market conditions. vi) Debt refunding opportunities shall be monitored for potential savings or modifications to certain covenants. vii) The City will conduct its debt management functions in a manner designed to maintain or enhance its existing credit ratings. viii) Credit ratings shall be requested for long term debt except when long term debt is issued as a private placement. Bond insurance for long term debt shall be reviewed for its financial feasibility. ix) Investment of bond proceeds shall be in compliance with the City's investment policy. x) The City shall have a program to comply with arbitrage rebate monitoring and filing. xi) The City shall follow all mandated bond disclosure requirements. xii) The City shall follow all bond covenants. 3) Debt Issuance Purposes and Revenue Sources a) General capital improvements shall be financed in accordance with the capital improvements program or as authorized by Article V of the City Charter, by City Council or the City Manager. Funds shall be available for the financing of general improvements in accordance with the following: i) Current property tax revenues and future property tax revenues generated by increases in valuation shall have priority allocation to the repayment of existing and future general obligation tax supported debt. Remaining property tax revenues, together with sales tax and other general fund revenues shall be used to fund the City's operating budget. ii) To the extent funds described above are in excess of that required by the City's general fund operating budget, all or a portion of the excess amount shall be used for pay-as-you-go financing of general capital improvements or assets. iii) It shall be a goal, but not a requirement, of the City to finance a portion of the city -at -large capital improvement budget with pay-as-you-go financing with current resources remaining from year-end savings. iv) Debt service payments on general obligation bonds, not abated by other revenues, shall be paid from the debt service property tax levy. v) Outstanding bonds will be retired according to the debt repayment schedules. vi) Refunding of debt is desired when the net present value savings will exceed 3% of the existing debt service or when the net dollar savings will exceed $150,000. Negative arbitrage and opportunity costs will be considered for advance refundings. Bond refundings may also be considered in order to modify prior bond covenants or accomplish other specific objectives. A negative net present value savings may be incurred in these cases. City of Allen 242 FY2015 Budget vii) Long term debt will not be issued by the City to finance projects for other governmental entities that have the authority to issue tax-free or taxable bonds on their own behalf for those purposes. If the other governmental entities and the City are partners in a project requiring debt issuance, then long term debt issuance by the City may be considered. viii) Assumptions for taxable assessed valuation increases and revenue growth shall be conservative and justifiable. b) Debt issued for water, sewer and other purposes for which operating and capital needs are supported by user fees, shall first be considered for issuance in the form of revenue bonds, certificates of obligation, or other debt instruments secured by the appropriate user fees. User fees shall be adequate to support operating requirements and revenue bond covenants for each purpose. Certificates of Obligation secured by operating revenues may also need to be secured with property taxes. Debt Issuance Limits and Repayment Schedules a) The City shall use the following limits to guide issuance of debt: i) The City should not allocate more than thirty five percent (35%) of its tax rate towards debt. ii) It is the goal of the City that the outstanding debt consisting of general obligation bonds, certificates of obligations, and capital leases that are supported by property taxes should not exceed a direct debt burden ratio (tax debt to taxable assessed value) of two percent (2.0%). iii) It is a goal of the City that property tax supported debt service, consisting of certificates of obligation and general obligation debt payments should not exceed twenty-five percent (25%) of expenditures for the general fund and debt service combined. iv) If the City debt status is not at the levels stipulated by these policies at the time of their adoption, a transition period in years will be set for each policy individually. b) Repayment schedules shall be designed to relate to the useful life of the asset and generally be in accordance with the following: i) Twenty (20) years for most general obligation public improvement debt. Debt will generally be structured with even payments over the life of the issue although principal reductions in early years may be used to accomplish specific tax rate objectives. ii) Ten (10) years or less for debt related to assets that have a life expectancy of 10 years or less. Debt will generally be structured with even payments over the life of the issue or matched against associated projected revenues. iii) Twenty years or more (20+) years for capital projects of citywide significance and where justified by the magnitude of the project and asset life. Debt will generally be structured with even payments over the life of the issue although principal reductions in early years may be used to accomplish specific tax rate objectives. iv) On an overall basis, the City's general obligation debt portfolio will generally be structured to retire at least fifty percent (50%) of the City's indebtedness within ten (10) years if the debt repayment is planned for twenty (20) years. City of Allen 243 FY2015 Budget v) On an overall basis, the City's water and sewer revenue debt will generally be structured to retire at least forty-five percent to fifty percent (45%-50%) of the system's indebtedness within ten (10) years if the debt repayment is planned for twenty (20) years. vi) If debt is issued that exceeds twenty (20) years, then it shall be a goal to structure the debt repayment with level debt service payments or, in the case of revenue bonds, with an amortization schedule that allows for the fastest debt repayment schedule while maintaining appropriate debt service coverage ratios. 5) Management a) It shall be the responsibility of the City Manager and his staff to maintain all necessary files associated with the issuance of City debt. b) The City Manager shall submit to the City Council a debt service fiscal impact statement as part of the annual budget process involving the planned issuance of debt in the capital improvements program. The fiscal impact statement shall contain, at a minimum, an estimate of the debt service levy to be required at the time of long term debt issuance and a calculation showing the impact of this additional levy on the existing debt service levy at that time. The fiscal impact statement shall provide information on any projected user fee rate increases in the case of revenue bond or self-supporting debt financing. City of Allen 244 FY2015 Budget Demographics City of Allen 245 FY2015 Budget City of Allen is located approximately 25 miles north of Dallas, Texas. City of Allen 246 FY2015 Budget CITY OF ALLEN DEMOGRAPHICS 2013-2014 FISCAL YEAR The City of Allen is located in Collin County, in North Central Texas and is 25 minutes North of Downtown Dallas, at the intersection of SH 121 (Sam Rayburn Tollway) and US 75 (Central Expressway). Allen is completely surrounded by incorporated cities. To the north lies the City of McKinney; to the south, the City of Plano; to the east, the City of Lucas; and to the west, the City of Plano. Allen was settled in the early 1850's from land grants given by the Republic of Texas as an inducement for settlers to come to the frontier. The railroad and telegraph came to Allen in 1872 and in future years made substantial contributions to the local economy. The City was officially incorporated in 1953 with a Council/Manager form of government. Similar in importance to the construction of the railroad almost a century before was the completion of U.S. 75 through Allen in 1960. Citizens could work at nearby companies because of the access and convenience of the highway. The relocation of technology companies to the North Dallas and Richardson areas in the 1960's drastically increased employment opportunities for Allen's citizens, and the population rose to 1,940. It continued to increase to 8,324 in 1980, 19,198 in 1990, 43,686 in 2000, 89,210 in 2013, and 92,020 as of May 2014. 100,000 80,000 60,000 40,000 20,000 N City of Allen Population Growth 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 The City of Allen has established a reputation in the Dallas/Fort Worth Metroplex for its quality residential and commercial developments. Important transportation routes serving the City include U.S. 75, which bisects the City in a north/south direction and provides an important link to adjacent cities. McDermott/Main Street runs in an east/west direction in the center of the City. S.H. 5/Greenville Avenue, which formerly was the main north/south thoroughfare, lies roughly parallel to U.S. 75. State Highway 121 (Sam Rayburn Tollway) offers Collin County residents a direct route to the DFW International Airport, which is approximately 30 miles from Allen. Dallas Love Field Airport is 25 miles from Allen and McKinney National Airport is 9 miles from Allen. Since its inception in 1992, the Allen Economic Development Corporation (AEDC) has dedicated its resources to developing first-class technology parks and recruiting quality industries and corporate campuses to the community. Allen's corporate landscape is now a well-designed blend of telecommunication, data centers, medical, defense, semiconductor, corporate offices and other technology -related industries. City of Allen 247 FY2015 Budget 10 8 0 6 m 4 2 City of Allen Assessed Property Valuation 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 In addition to creating jobs, AEDC projects relieve the property tax burden of the individual homeowner. The AEDC has helped complete over 101 projects since its inception that have added approx.$1.7 billion in taxable value to the Allen tax rolls. In recent years, Allen has moved to a new level in its development with the addition of new office tenants, first-class dining and shopping venues. Allen is recognized as an office and commerce/retail destination in North Dallas. Cisco, AT&T and Experian have all chosen to locate data centers in Allen because of the city's prime location and abundant power supply. The AEDC also recruited MonkeySports, Inc. to Allen, a leading online retailer of hockey and lacrosse equipment that invested $40,000,000 and brought 203 new jobs. The company occupied a 260,000 -square foot space that had previously been vacant for several years. With AEDC assistance, CVE Technology Group leased 200,000 -square feet in Allen for their corporate headquarters. CVE is expected to create 1,300 jobs in Allen and invest millions in facility upgrades. KONE Inc., a leader in the elevator and escalator industry, expanded their North American Research & Development operation with 130 office jobs, and is expected to have over 200 employees in Allen within the next two years. KONE has signed a lease to be the lead tenant for Phase One of AIIenPlace Office Complex, which is being developed by Sentinel Capital, LLC, along North Central Expressway, between West Bethany Drive and West McDermott Drive. AIIenPlace is a development partnership between the AEDC and Sentinel Capital, LLC, which was announced in March of 2013. This planned four building office complex will add almost 500,000 -square feet of space to the Allen market. Currently the occupancy rate for office space in Allen is about 96%. The AEDC also recruited PFSweb, Inc., an eCommerce and business process outsourcing solutions firm, to sign a 10 -year lease for 75,000 -square feet of space in Allen, currently with 450 employees with an expected growth to 700 jobs over the next 4 years. City of Allen 248 FY2015 Budget Billings Productions leased 46,000 -square feet on Andrews Parkway, where the company designs and builds animatronic dinosaurs to be exhibited at zoos and museums around the world. The company recently began work on an insect collection and employs 50 people. Bridgemetrics and Standex International also moved to Allen in 2013. Bridgemetrics is a software company that started with 53 employees and has already grown to 74 positions. Standex International is a food service company that opened a culinary development center in Allen with 45 employees. This location will serve as the corporate office for the Cooking Solution Group and will be used for training, product development, and key customer visits. The AEDC and City of Allen are jointly assisting Watters Creek at Montgomery Farm, a premiere mixed use development in Allen. The silver-LEED certified project has attracted regional and national attention and added over $100 million in improvements to Allen's ad valorem tax base. Additionally, the development provides new sales tax revenue. The project includes 300 loft style apartments and 80,000 square feet of office space. Homeland Healthcare recently expanded their offices in Allen, now occupying 25,000-sf in Watters Creek at Montgomery Farm. The AEDC and City of Allen recruited Cabela's to develop a new store in Allen, to be located directly south of the Village at Allen. Cabela's officially opened in April of 2011. The 100,000 - square foot facility employs approximately 260 workers and has produced over $40 million in taxable sales annually. The company invested over $20 million in constructing the building. The Allen Event Center hosts concerts, trade shows, professional sporting events, festivals, and community ceremonies. The facility is the home of the Allen Americans, a Central Hockey League (CHL) franchise team, an Indoor Football League team called the Texas Revolution and the Dallas Sidekicks, an Indoor Soccer team that is in the Premier Arena Soccer League (PASL) Pro League. The venue totals 188,000 -square feet with capacity for 8,600 seats (6,275 fixed), 26 suites and two ice rinks. The development makes Allen a regional entertainment destination. The Event Center is part of The Village at Allen, a 181 -acre mixed-use project that includes 1,000,000 -square feet of retail, 500,000 -square feet of office and a 220 room, full- service hotel. The AEDC also works closely with the Allen Independent School District (AISD) to build alliances with the business community through BEST (Business Education Support Team). This committee provides guidance to AISD officials as they plan the curriculum for the new Career & Tech Academy at Allen High School. The Academy helps ensure that Allen has the workforce needed to continue sustainable economic development in the years ahead. AISD opened the Career and Technology Education Center in August 2011 and the Performing Arts Center in January 2012. The AEDC board and staff are driven to build a diverse business and industry tax base that provides additional public funding for police and fire protection, road improvements, a park and trail system, and quality public schools. The companies recruited to the City by the AEDC provide jobs and tax revenue that help the City of Allen grow and maintain the public services that make Allen a great place to live, work and play. City of Allen 249 FY2015 Budget CITY OF ALLEN MISCELLANEOUS STATISTICAL INFORMATION 2014- 2015 FISCAL YEAR Date of incorporation Form of government Area Miles of street Population as of 10/1/2014 Fire protection: Number of stations Number of personnel Number of fire hydrants Police protection: Number of stations Number of personnel Water service: Supplier Number of consumers Average daily consumption Miles of water lines Sewer service: Sanitary sewer lines Storm sewer lines Building permits issued Parks Number Area Municipal employees: Full-time Part-time Seasonal Public Education: Number of public schools Elementary Middle Schools Freshman center High School Achievement Center Community College June 20, 1953 Council/Manager 27.11 square miles 330 center line miles 91,152 5 111 4,329 1 Police Station 1 Storefront (Allen Premium Outlet Mall) 1 Storefront (Watters Creek) 1 Storefront (The Village at Allen) 171 North Texas Municipal Water District 29,124 11,863,621 gallons 471 linear miles 354 linear miles 109 linear miles 9,538 71 599 acres 631 133 50 20,428 Total Enrollment 17 3 1 1 1 classes held at the High School City of Allen 250 FY2015 Budget CITY OF ALLEN PRINCIPAL TAXPAYERS September 30, 2014 2014 Percentage of Taxable Total Assessed Taxpayer Type of Business Value Valuation AT&T Mobility LLC Telephone services $ 146,741,227 1.60% The Village at Allen LP Mixed use 144,127,995 1.57% Watters Creek Owner LLC Mixed use 102,933,076 1.12% Cisco Systems Inc Data Center 89,245,493 0.97% AT&T Services Inc Telephone services 79,723,251 0.87% Chelsea Allen Development LP Retail 78,000,000 0.85% Benton Pointe Apartments Inc Apartment Complex 39,000,560 0.43% Oncor Electric Delivery Company Utilities Provider 38,440,180 0.42% BH Settler's Gate Apartments LP Apartment Complex 37,476,928 0.41% Allen Station Apartments Apartment Complex 30,578,210 0.33% Total Technology $ 786,266,920 8.58% Total Assessed Valuation $ 9,162,340,703 CITY OF ALLEN MAJOR EMPLOYERS September 4, 2014 Company Product or Service Approximate Number of Employees Percentage of Total Allen Employment Allen Independent School District Education 2,502 7.58% Experian National Data Center/Credit Bureau 955 2.89% City of Allen Municipal Government 809 2.45% Frontier Communications Telecommunications 693 2.10% Texas Health Presbyterian Hospital Hospital/Medical Offices 670 2.03% Jack Henry & Associates Information Processing 569 1.72% Andrew Distributing Retail Beverage Distributor 400 1.21% PFSweb Information Tech nology/E-Commerce 400 1.21% CVE Technology Group, Inc. Technology/Mobile 400 1.21% Finisar Corporation Technology 175 0.53% City of Allen 251 FY2015 Budget 11111-91 40 4 Departmental Performance Measures City of Allen 253 FY2015 Budget Departmental Performance Measures Performance measurement can be defined as "measurement on a regular basis of the results (outcomes) and efficiency of services or programs." 1 The ultimate purpose of any performance measure is to provide a quantifiable measure of the results or effectiveness of an action. In the case of measurements in government, they are typically tied to programs and services. By finding quantifiable measures that are tied to the goals of a service, the effectiveness of the program can be judged against the preferred level of achievement, against the program's past performance, and against similar programs in other cities. Performance measures fall into five categories. The first, and most simple, is input measures which shows the amount and kinds of resources assigned to a program. Budgets actually contain input measures when they show divisions of money and personnel. The second category is output, or workload measures that show amount of work performed and services received. Individually, these first two categories only provide a frame for the activities of a program, but when outputs are examined in terms of the inputs needed to produce them, an efficiency measure is created which is the first real measure of actual performance. Outcome or Effectiveness measures are designed to report the results of a program, especially the quality of the results. "Effectiveness refers to the degree to which services are responsive to the needs and desires of a community. , 2 The final category is productivity measures, which combine efficiency and effectiveness to show the cost to produce a quality result or how poor results harm total costs (for example having to repair a street twice after doing it poorly the first time). The measures in this appendix fall into the final four categories. An attempt was made to compose measures for the major functions of all City departments. The measures were also designed to tie in as closely as possible with the departmental goals and objectives listed in the departmental pages in the budget. As a result these measures can be used as a tool for more accurate budget decisions, as a gauge of goal achievement, plus as a running overview of trends in departmental performance. ' From page 5 of Harry P. Hatiy's book Performance Measurment 2 From the National Center for Public Productivity, Rutgers University City of Allen 254 FY2015 Budget City Administration Website The City of Allen website is maintained by the Public and Media Relations Department of City Administration. In 2005, the number of hits per month was 45,725 (based on 2005 analytics tool). With the launch of a new website in May 2008 and the continued growth of Allen, traffic increased to over 119,000 page views per month in 2009. 250,000 225,769 228,935 2 0, 30 207,989 200,000 150,000 100,000 45,725 50,000 2005 2010 2011 2012 2013 With the growth of Allen's destination assets, continued development and the start of CVB operations, website traffic has continued to climb. The average number of page views per month for 2010 was 200,030 and the average number of page views per month for 2011 was 225,769. In 2012, the City website transitioned to a new content management system that offered increased functionality with online communication tools. The average number of page views per month for 2012 was 228,935 which demonstrated a slight increase in traffic. The average number of page views per month in 2013 was 207,989 which marks a decrease in user traffic. This decrease is attributed to the expansion of news and information being available through multiple social media accounts and subscriber news services. In addition, online news services such as AIIenBubblelife began picking up City news feeds. City of Allen 255 FY2015 Budget City Secretary Department Introduction The City Secretary's Office records, preserves, and has custodial authority over the official records and legislative acts of the City Council; coordinates all City -held elections; coordinates and oversees the City's Records Management Program; administers all City held elections; and serves as the Public Information Officer in accordance with the Texas Public Information Act. Records Management The purpose of the City's Records Management Program is to provide records management services to City departments, Economic Development Corporation, and Arts Center of North Texas so their records are accessible using appropriate technology, managed legally, economically and effectively, preserved for historical value, and disposed of in accordance with State approved records schedules. Performance Measure 2012 2013 2014 Est. 2015 Pro'. Training Sessions Provided 8 6 2 2 Cubic Feet of Eligible Records 100% 100% 100% 100% Destroyed 500 0 0 800 Cubic Feet of Records Microfilmed 4 0 0 8 Number of Commercial Building 0 0 0 4,000 Plans Pages Imaged Public Information Requests The City Secretary serves as the official Public Information Officer for the City of Allen, Economic Development Corporation, and Arts Center of North Texas. Public information is provided to the Council, staff, media, and the public so they can have timely and convenient access to City records. Performance Measure 2012 2013 2014 Est. 2015 Pro'. Percentage of Open Records Requests Responded to within 10 100% 100% 100% 100% days City of Allen 256 FY2015 Budget City Council Meetings The City Secretary's Office provides meeting coordination to the City Council so they can have assurance of citizen participation, and an accurate, timely record of the meetings. Performance Measure 2012 2013 2014 Est. 2015 Pro'. Number of Blue Star Flag 3 1 1 1 Presentations 100% 100% 100% 100% Number of Proclamations 14 18 16 15 Presented at Council Meetings o 3.7/0 0 0 /o 0 6.1 /0 5 0 /o Number of Citizen Recognitions Presented Outside of Council 28 30 25 25 Meeting Boards and Commissions The City Secretary's Office coordinates the annual Board appointment process including training of newly appointed and reappointed Board members regarding laws and procedures relating to their appointment. Performance Measure 2012 2013 2014 Est. 2015 Pro'. Percentage of Newly Appointed 3,498 0 3,134 2,577 and Reappointed Board Members 100% 100% 100% 100% Attending Annual Orientation $6.29 0 $3.75 $3.49 Session o 3.7/0 0 0 /o 0 6.1 /0 5 0 /o Percentage of Appointees Completing Open Meetings 100% 100% 100% 100% Training required by the Open Meetings Act Municipal Elections The City Secretary's Office provides election services to voters, petitioners, City departments, and candidates so they can participate in the election process. Performance Measure 2012* 2013** 2014 2015 Pro'. Number of Ballots Cast 3,498 0 3,134 2,577 Total cost of General Election $22,000 $75 $11,751 $9,000 Cost per ballot cast $6.29 0 $3.75 $3.49 Percentage of Registered Voters Casting Ballots o 3.7/0 0 0 /o 0 6.1 /0 5 0 /o `2011 General Election was canceled; Statistics are trom Special Election to till a vacancy in 1-11 ace No. U. **2013 General Election was canceled. City of Allen 257 FY2015 Budget Community Development Building Services and Environmental Health Division Introduction The Building Services Division monitors compliance within the City of Allen to assure that all buildings are built to an approved site plan, adopted building codes and ordinances, and are ready for certificate of occupancy. The process involves four primary functions; application processing/administration, plan review, field inspection, and finally the production of a certificate of occupancy. The Building Services Division receives applications and then coordinates with Fire, Planning and Zoning, Engineering, Parks and Recreation, and Community Services in order to confirm compliance with the Allen Land Development Code and Code of Ordinances. The Environmental Health Division also has the task of conducting environmental health inspections at restaurants and other food service establishments, day care facilities, public and semi-public (HOA) swimming pools, and managing mosquito control efforts and other environmental health issues. Building Permit Plan Review Time Developers and individuals who desire to do construction projects must fill out a permit application and submit plans and other supporting documents, which are reviewed by the permit staff and a plans examiner. This is the application procedure when applying for any type of building permit in the City of Allen. The goal is to provide for regulated growth with quality assurance, comply with all applicable building codes and city regulations, and build relationships with excellent customer service. While single- family development made up the majority of the work load for many years, the division now works with a much more diverse project load. Plan review is our opportunity to make sure that compliance is achieved with all applicable building, local, and life safety code requirements before proceeding with construction. The Commercial Permit Review Time chart reflects how recent changes have reduced the number of days it takes to review a commercial project which, in turn, allows us to become a more user-friendly city. City of Allen Commercial Permit Review Time (Business Days).... 40 30 20 Zo 0 FY 10 FY 11 FY12 FY 13 FY 14 Est. FY 15 Proj 2.5 Y2015 Budget Building Inspections New commercial and residential buildings, remodels, and miscellaneous permits are inspected multiple times before a final approval occurs and a certificate of occupancy may be issued. This is required to ensure all construction meets the requirements as set forth by the City of Allen. These routine procedures are being performed while we are transforming into a combination inspection department with our inspectors. Our goal is to provide a more efficient and high quality process for the customer and a more prompt completion of projects. Environmental Health Inspections The Environmental Health Division inspects all food -service establishments, child-care centers, public and semi-public swimming pools, apartment complexes, mobile food vendors, and temporary food vendors within Allen to make certain that health codes are being followed. Facilities that earn a poor score require immediate corrections and re- inspection. Thorough and timely inspections and food handler education are key factors in keeping scores high. City of Allen 259 FY2015 Budget Community Development Land Development and Community Integrity Department Introduction The Land Development and Community Integrity Division is responsible for land use, transportation planning, zoning administration, development coordination, certain economic development initiatives, community development programs, neighborhood integrity initiatives, code enforcement, and for providing staff support for the Planning & Zoning Commission, the Board of Adjustment, the Sign Control Board, the Allen Economic Development Corporation, and the Allen City Council. Development Projects Reviewed The Land Development Division reviews plans for development projects including zoning, specific use permits, general development plans, preliminary plats, final plats, replats, and site plans. Plats and general development plans are approved by the Planning & Zoning Commission. Zoning requests and specific use permits are presented to the Planning & Zoning Commission for recommendation and then approved by the City Council. Site Plans are approved by the Director of Community Development City of Allen 260 FY2015 Budget Permits Reviewed The Land Development Division reviews Certificates of Occupancy for all new businesses and building permits for zoning compliance. Permits Reviewed Code Enforcement Cases Code Enforcement protects the health, safety, and welfare of residents and maintains a higher quality of life by promoting awareness and compliance with City codes. In 2013 Code Enforcement Officers resolved 7,312 violations, while only issuing 35 citations. Seventy-five percent of violations were resolved within 30 days. City of Allen 261 FY2015 Budget Community Development Block Grant Projects The City of Allen receives federal funds through the Community Development Block Program (CDBG). With these funds the City operates several programs including a home rehabilitation program and support to public service agencies. The City's allocation of federal funds for the CDBG program has remained fairly constant over the past five years and the number of home repairs projects is determined by the average cost of those projects. Home Repair Projects (includes minor repairs) City of Allen 262 FY2015 Budget Community Services (Administration) Department/Division Introduction The Community Services Department is composed of several divisions and covers the public works functions of the City, including water, sewer, utility billing, streets, drainage, building maintenance, municipal service center, and waste services. The Administration Division oversees the functions of all of the Department's line divisions. Low Emission Vehicles The City of Allen is gradually replacing its higher emission gas or diesel burning light duty (non -emergency) vehicles with Ultra -Low Emission Vehicles (ULEV), Low Emission Vehicles (LEV), or Alternative Fueled Vehicles (AFV) in order to meet EPA requirements. Community Services, Percentage of City's Fleet that is Engineering, Building and LEV/AFV Code, and Parks and l00% Recreation are all affected by the EPA requirements so°i° ' and are procuring lower ' emission replacement 80% vehicles as a result. Public Safety vehicles are not 70% included in the EPA requirements; however, all 60°i° patrol cars purchased in the past three years are also LEV or ULEV. so°%° nn�n nnwn nnwI nnwr r_ City of Allen 263 FY2015 Budget Community Services (Building Maintenance) Division Introduction The Building Maintenance Division is responsible for keeping the Allen City Hall, the City Hall Annex, the Municipal Courts and Parks and Recreation (MCPAR) building, the Municipal Library and Auditorium, the Municipal Service Center, the Central Police Station, and the administrative areas and classroom in the new Central Fire Station clean and maintained. Maintenance of the Animal Shelter is also performed but the cleaning is performed by shelter attendants. Tasks include janitorial services, building mechanical system maintainance and repair, remodeling projects, and other tasks related to building operations and staff support. Building Square Footage Cleaned The total amount of square footage cleaned was increased October 2010 as the Municipal Service Center was completed at that time. An additional 29,100 square feet of area was added to the total with the completion of the service center. Total Square Feet Cleaned per Custodian This measure reflects the efficiency of the Division's cleaning efforts. The Division has a goal of 18,000 square feet cleaned per custodian to allow for thorough cleaning. City of Allen 264 FY2015 Budget Total Square Feet Cleaned per Custodian 30,000 24,644 24,644 24,644 24,644 25,000 .... .... ....... 20,000 15,000 10,000 5,000 0 2012 2013 2014 2015 City of Allen 264 FY2015 Budget Cleaning Cost This is the cost incurred by the division for each square foot cleaned. The dollar amount includes salary and benefits for employees, uniforms, supplies, and cleaning equipment. City of Allen 265 FY2015 Budget Community Services (Streets) Division Introduction This division has the responsibility for maintaining the many miles of streets, alleys, and sidewalks within the City. Total Street Miles Total street miles in Allen have increased by approximately 7 miles in the past three years. Although maintenance will eventually increase as a result of the new construction, for the immediate future the new streets will require little maintenance. All new streets are constructed with concrete due to lower maintenance costs and greater lifespan. Street Conditions The City's Pavement Service Rating (PSR) system rates streets on a 0-5 scale, with 0 being impassible, 3 being satisfactory, and 5 being excellent or newly constructed. The rating measures cracking, base condition, drainage, surface condition, distortion, and ride quality. Asphalt streets are cheaper to build but more costly to maintain than concrete. Concrete streets are evaluated every four years, and asphalt streets are evaluated over a two year period, 50% one year and the other 50% the next. Many of the City's concrete streets are new, which partially accounts for their good condition. 295.30 298.50 302.40 304.00 11 � 11 • , Percentage of Streets in Satisfactory Condition or Better 120% 100% 97% 97% 96% 96% .... .... .... 80% 74%.. 76% 75% 77% 60% 40% 20% 0% 2012 2013 2014 2015 est ®Asphalt Miles ®Concrete Miles A "satisfactory" rating for concrete streets means a rating of 3.5 or better A "satisfactory" rating for asphalt streets means a rating of 3.0 or better Asphalt street ratings are determined after the year's overlay and sealing projects. City of Allen 266 FY2015 Budget Maintenance Dollars Funded per Year per Pavement Type The City has almost 18 times as many miles of concrete streets as asphalt. Even though asphalt streets are more expensive to maintain than concrete, the difference in miles between the surface types results in concrete streets receiving the majority of funding in normal operations. The 2012, 2013 and 2014 numbers show bond funds that were spent on various concrete street repair. The 2012 and 2013 numbers show water and sewer funds that resurfaced asphalt streets after sewer rehabilation projects were completed. Maintenance Dollars Spent per Center Line Mile per Year This measure analyzes the maintenance funds spent per mile for both asphalt and concrete streets. The 2012 and 2013 numbers for asphalt includes additional money spent on the High Meadows Subdivision and the Walden Park Subdivision to resurface the streets after sewer rehabilitation projects. The Concrete dollars for 2012 and 2013 include concrete replacement for the Walden Park Sewer rehabilitation Maintenance Dollars Spent per Mile 2013 2014 2015 est ®Asphalt ®Concrete project plus normal operation budgets and bond sales for contract concrete street repair. City of Allen 267 FY2015 Budget Maintenance Dollars Funded $1,000,000 $925,160 $900,000 $800,000 $700,000 $600,000 $551,149. .... .... .... .... .... $500,000 $500,000 $500,000 $400,000 $300,000 $200,000 $100,000 $42,550 $56,908 $30,000 $80,000 $o 2012 2013 2014 2015 est ®Asphalt ®Concrete Maintenance Dollars Spent per Center Line Mile per Year This measure analyzes the maintenance funds spent per mile for both asphalt and concrete streets. The 2012 and 2013 numbers for asphalt includes additional money spent on the High Meadows Subdivision and the Walden Park Subdivision to resurface the streets after sewer rehabilitation projects. The Concrete dollars for 2012 and 2013 include concrete replacement for the Walden Park Sewer rehabilitation Maintenance Dollars Spent per Mile 2013 2014 2015 est ®Asphalt ®Concrete project plus normal operation budgets and bond sales for contract concrete street repair. City of Allen 267 FY2015 Budget Community Services (Water and Sewer) Division Introduction The Water and Sewer Division operates and maintains the system of pump stations, ground storage, elevated storage, and mains that provides customers drinking water provided by North Texas Municipal Water District (NTMWD). The division also operates the system of lift stations and mains that returns wastewater to the NTMWD's interceptor system for treatment. Water Loss Water loss is the difference Percentage of Water Loss between the volume of water 15% purchased from NTMWD and the volume of water sold to ° 14/° 13.4°i° customers. The numbers do not 13% subtract water loss resulting from 12% 11.8% routine daily operations (such as 11% firefighting and water line 10.4% 10% s..-5%.... 9.8% flushing), construction projects, 8.5% and service line and main line g% 8.0% 8.0°i° breaks. The City's water loss 8% it goal is based on the NTMWD 7% model water conservation plan FY 11-12 FY 12-13 FY 13-14 FY 14-15 and is to not exceed 12%. The Est. running average of water loss for ® FY Average M Last 3 Yr Average the three prior years is also shown. Due to the billing period variances, the three year average is a more representitive indicator of water loss. With the extreme drought and high temperatures in FY 11, crews flushed lines more than usual to maintain safe levels of disinfectant which accounts for the rise in percentages. Large water line leaks have also been discovered and repaired. Water Conservation In 2004, the H2OME IMPROVEMENT REBATE program began offering rebate incentives for residential water conservation. Rebates up to $125.00 are offered for water efficient washing machines, pressure reducing valves, rain and freeze sensors, low flow toilet, and rain barrels. In 2009, an additional rebate for SMART irrigation technology was added. The chart indicates the total number of rebates processed for each year. Rebates Processed FY 11-12 FY 12-13 FY13-14 FY 14-15 Est. City of Allen 268 FY2015 Budget Community Services (Utility Billing) Division Introduction Utility Collections is the division of the Community Services Department that provides utility bills to residential and commercial customers for water, sewer, drainage, waste services and household hazardous waste (HHW). The payments are then processed to show generated revenue. Utility Accounts The total number of all utility accounts has grown steadily with the City's population. The graph shows both total number of accounts and accounts handled monthly by each Customer Service Representative (CSR). We currently have 5 FT CSR's, 1 Senior CSR and 1 supervisor. The conversion to contracted utiltity bill printing and mailing in FY 08 freed time for our CSR's to handle additional customer workload. Bill Payments 30,000 5,000 4,933 4,950 29,500 4860 , 4,900 29,000 4,850 4,778 4,800 28,500 ..................................................... 4,750 28,000 .4,662 4,700 4,650 27,500 4,600 4,550 27,000 4,500 FY 11-12 FY 12-13 FY 13-14 FY 14-15 Proj. Est. # of Accounts --*--Accounts per Employee City efforts to improve on-time utility bill payment included increasing customers' time allowed to pay their accounts, increasing penalty and late fees, instituting on-line payments, and formally allowing establishment of payment plans. Our efforts have allowed us to attain above a 90% on time payment record. Starting FY 13-14 electronic payments consist of 63% of Average Percentage of Bill Payments Received on Time 100.0% 95.0% 92.0% 93 00........ 95.0% 94.0% 90.0% 85.0% 80.0% FY 11-12 FY 12-13 FY 13-14 FY 14-15 Proj. proj. Est. all payments made for utility bills. This number is expected to increase for FY 14-15 to 65%. City of Allen 269 FY2015 Budget Community Services (Solid Waste) Division Introduction The Solid Waste Division oversees residential and commercial waste services within Allen. The division also administers and operates the City recycling programs and Household Hazardous Waste (HHW) collection programs. Recycling The City of Allen measures the impact of its recycling programs by tracking the pounds of materials diverted, including co - mingled recyclables and yard waste. Recycling extends the life of the landfill while allowing resources (glass, paper, plastics, and metals) to be recovered for reuse or re- manufacturing. The City continues to gain recognition 20,000 18,151 70 16,310 16 501 p 15,000 13,541 65 c 10,000 60 5,000 55 y c 0 50 c 2012 2013 2014 Est. 2015 a Proj. Recyclable Trash Diverted Pounds Per Houshold/month for its innovative and progressive recycling and diversion efforts, including national, state and regional awards. City provided commercial cardboard recycling diverts 2,004 tons per year. Multi -family complex (apartment) and Allen ISD divert 297 tons of single - stream recycling per year. Single -stream residential recycling in 95 -gallon carts diverts 9,713 tons of materials from the landfill. The NTMWD composting program converts yard trimmings into soil amendments, saving landfill space through diversion of 7,595 tons. Public Education efforts in 2013 reached 3,267 adults and 4,299 youth through 49 hands-on environmental programs. Trash Collection Complaints The Solid Waste Division contracts with Community Waste Disposal (CWD) for garbage and recycling collection and provides oversight to their operations. CWD's contract renewed June 1, 2013. CWD is contractually obligated to achieve <1.1 service inquiries per 1000 service opportunities. In 2013, CWD performed 4,009,037 service opportunities. City of Allen 270 FY2015 Budget Household Hazardous Waste Collection In FY 2002, funding for the residential HHW program was approved by City Council. The program began in February 2002 through a grant from NCTCOG and continued without cost to residents through FY 2003. In FY 04, a $0.50 fee was included on the water utility bill to support the HHW program. In June 2008, a fee increase to $0.57 per month was approved to overcome the rising costs of non - reusable HHW collection Proj. Pounds of Reuseable Chemicals Curbside Participants disposal. This program is an important part of our Texas Pollution Discharge Elimination System (TPDES) program. The HHW program is conducted in cooperation with the City of Plano through an Interlocal Agreement. The program provides residents with an environmentally safe way to remove household chemicals (paint, cleaners, oil, etc.) from their homes. From the beginning of the program through June 2014, 109,682 pounds of reusable chemicals have been collected and redistributed to residents of Allen and Plano. In 2012, the Allen Municipal Service Center's Chemical Reuse Center (ACRC) was opened under the TCEQ permit for the City of Plano as a satellite station to their Chemical Reuse Center. To date, 2,051 Allen and Plano residents have made use of the free chemicals at the ACRC. In July 2008, computer collection services changed from curbside collection to scheduled quarterly collection at one day events. In 2013, e -cycling had decreased to the point that twice a year collections are now programmed. This important service continues to eliminate a potential hazard from the landfill system and recycled electronics add to the City's overall recycling statistics. City of Allen 271 FY2015 Budget 12,000 9,551 2,250 10,000 8,810 2,200 .+ 7,999 2,150 v 8,000 7,223 EL 2,100 •U 2,050 L 6,000 2,000 a. 1,950 4,000 1,900 6 2,000 1,850 3 � 1,800 v 0 1,750 ° a 2012 2013 2014 Est 2015 Proj. Pounds of Reuseable Chemicals Curbside Participants disposal. This program is an important part of our Texas Pollution Discharge Elimination System (TPDES) program. The HHW program is conducted in cooperation with the City of Plano through an Interlocal Agreement. The program provides residents with an environmentally safe way to remove household chemicals (paint, cleaners, oil, etc.) from their homes. From the beginning of the program through June 2014, 109,682 pounds of reusable chemicals have been collected and redistributed to residents of Allen and Plano. In 2012, the Allen Municipal Service Center's Chemical Reuse Center (ACRC) was opened under the TCEQ permit for the City of Plano as a satellite station to their Chemical Reuse Center. To date, 2,051 Allen and Plano residents have made use of the free chemicals at the ACRC. In July 2008, computer collection services changed from curbside collection to scheduled quarterly collection at one day events. In 2013, e -cycling had decreased to the point that twice a year collections are now programmed. This important service continues to eliminate a potential hazard from the landfill system and recycled electronics add to the City's overall recycling statistics. City of Allen 271 FY2015 Budget Community Services (Drainage) Division Introduction The Drainage Division monitors storm sewers and open drainage channels and cleans and maintains them in order to ensure the free flow of drainage water that helps prevent flooding. The division's budget also funds contract street sweeping and contract mowing along drainage areas and greenbelts. Street Sweeping Arterial and collector roads are swept during the year in order to remove debris for aesthetics, safety, and for TPDES permit compliance. These are actual "curb miles" of streets swept. The number of curb miles is larger than the number of street miles in Allen because there are at least two curb miles per mile of road (one curb on each side) and up to four curbs on roads with medians. Arterials are swept twice monthly and collectors are swept once per month. The number of curb miles swept has grown due to the increase in roads. A decrease in contract price allowed the City to begin sweeping arterials twice monthly in 2003. City of Allen 272 FY2015 Budget Engineering Department Introduction The Engineering Department plans and oversees infrastructure projects for the City. This includes the capital improvements program as well as traffic control throughout the City. Capital Project Funding Every year the City spends millions of dollars on large scale construction or maintenance projects and on comprehensive studies to prepare for such projects. The Engineering division oversees these activities. Some of the larger projects completed during FY 13-14 were the Exchange Parkway Widening (Alma to Allen Heights) and Bray Central Widening. Construction concluded on the 2013 Streets & Alley Repair project which includes $1 M of pavement replacement. Key energy- saving facility upgrades were finished which included HVAC replacement and LED lighting installations at the Municipal Court and Parks & Recreation Building and Fire Station #4. Design has begun on the reconstruction of Fire Station #2, the kitchen at Fire Station #4 was renovated, and Central Fire Station was provided with coiling overhead doors. Construction on the Whis-Lynge neighborhood Water and Sewer Replacement project was nearly complete and the design of Fountain Park Neighborhood Water and Sewer Replacement Project has begun. Bank stabilization of the Old Stone Dam landmark was also finished. Completed Phase 3 of the street bike route markings, replaced street name blades in three sign zones, refreshed and replaced pavement markings throughout the city, constructed three new traffic signals and successfully obtained a grant to implement coordination of signal timing along seven corridors in Allen. Construction to widen US 75 to 8 general purpose lanes and improve key frontage road intersections began in April 2014 with engineering staff serving as a liaison to TxDOT on this project. The total amount spent on capital projects in FY12 was approximately $21 million, in FY13 $11.3 million, and in FY14 approximately $16.0 million. ($Millions) Total Dollars Spent - Capital Projects Is 11Facilities Water/Sewer Drainage Streets Parks mm 2012 mu 2013 mill 2014 Est. mo 2015 Proj. City of Allen 273 FY2015 Budget $14 $10.60 $9 $7 $7.80 $5 $3.00 $1 $1 $4.71 $4.00 $2 $2 $2 $2 $0.75 $0 $0 $0.50 $0.20 City of Allen 273 FY2015 Budget Developer Contribution to Infrastructure During construction of a project, developers build infrastructure improvements that the city later maintains. The department helps plan for the infrastructure needs, oversees the construction, and facilitates the transfer. Commercial development continued in 2014 with some notable projects being Black Walnut Cafe, AISD Service Center, Corporate Center II, Nine Band Brewery and Watters Village II. Single -Family residential developments included Villas of Cottonwood Creek Ph. 2, Belmont Estates, Fall Creek Ph. 2, Cumberland Crossing, Ph. 5, Cypress Meadows, The Landings Ph. 2, Morgan Crossing Ph. 4 and Creekside at Ridgeview Ph. 2, for a total of 414 lots. One Multi - Family development was added to the community - Twin Creeks Crossing - comprising 347 units. Value of Infrastructure from Commercial Development $3 $2 0 $1 $0 2010 2011 2012 2013 2014 Est. 2015 Proj. ®WATER ®SEWER ■STREETS OSTORM Value of Infrastructure from Residential Development $7 $6 $5 $4 0 $3 4a $2 $1 $0 2010 2011 2012 2013 2014 est. 2015 Pro]. ®WATER ®SEWER ■STREETS OSTORM City of Allen 274 FY2015 Budget New Residential Lots We have seen a slight decline from last year in single family development with nearly 414 lots being accepted in 2014, but we project a rebound to approximately 527 lots next year. Commercial development remains steady while the projects approved as part of the 2007 bond program are coming to a close. New Residential Lots 2,000 1,500 1,000 573 661 527 500 203 312 414 0 2010 2011 2012 2013 2014 2015 Est. Proj. City of Allen 275 FY2015 Budget Finance Department Introduction The Finance Department provides financial management in accordance with local, state, and federal law, and ensures that city ordinances and policies and procedures are followed. The department provides technical staff support for the City Council, staff, and the public in the following areas: • Accounting Division: cash and investments, debt management, accounts payable, accounts receivable, fixed assets, grants, capital projects accounting, annual financial report, and payroll; • Budget Division: annual budgets, monthly financial analysis, quarterly financial analysis reports, and economic development (TIF's and 380 agreement) tracking; • Purchasing Division: securing materials and services, contract monitoring, and disposing of surplus City property in compliance with Texas purchasing statutes. Financial Management To ensure long-term financial success of the City, sufficient reserves are required to maintain City operations through unforeseen events. The City policy for the General Fund is to maintain a range of 60 to 90 days of operational expenditures in reserve. Water and Sewer bond covenants require that the Water and Sewer Fund maintain a reserve fund equal to the average annual debt payment of all bonds. This is also a critical element utilized by bond rating agencies in determination of the City's bond rating. Long-range financial planning and conservative budgeting has allowed the City to maintain required reserves. GENERAL FUND 2011 2012 2013 2014 Est. Total Expenditures $ 68,655,400 $ 70,655,400 $76,691,635 $79,552,773 Ending Fund Balance $ 15,630,485 $ 16,728,048 $16,474,713 $18,135,161 Days Operational Expense in Reserve 83.1 86.4 78.4 83.2 G.O. Bond Rating: W&S Revenue Bond Rating: Mood 's Investor Service Aal Aal Aal Aal Standard & Poor's AAA AAA AAA AAA WATER & SEWER FUND 2011 2012 2013 2014 Est. Available for Debt Service $ 8,086,775 $ 5,359,570 $4,214,239 $2,589,899 Annual Debt Service Requirement $ 1,689,028 $ 1,702,074 $ 1,576,075 $ 1,615,578 Coverage per Rate Covenant 4.79 2.72 2.67 1.60 W&S Revenue Bond Rating: Mood 's Investor Service Aa2 Aa2 Aa2 Aa2 Standard & Poor's AA+ AAA AAA AAA City of Allen 276 FY2015 Budget Awards The Government Finance Officers Association (GFOA) has established criteria for financial reporting in which generally accepted accounting principles, applicable legal requirements, and presentation guidelines must be satisfied — the end result to produce an easily readable and efficiently organized report. The City's Annual Budget document is also judged against criteria set by the GFOA, and is evaluated on how well it serves as a policy document, a financial plan, an operations guide, and as a communication device. In addition, each year the Purchasing Division applies for the Achievement of Excellence in Procurement Award from the National Purchasing Institute, which is awarded for superior performance in the public procurement field. The City plans to continue its participation in these programs in future years. Although not an award, but an indication of the value of financial management, for the sixth time in the history of the City the external audit for the period ending September 30, 2013 resulted in no deficiencies or "management comment items". City of Allen 277 FY2015 Budget 2011 2012 2013 2014 Certificate of Achievement for Excellence in Financial Reporting ✓ Distinguished Budget Presentation Award Achievement of Excellence in Procurement Award Although not an award, but an indication of the value of financial management, for the sixth time in the history of the City the external audit for the period ending September 30, 2013 resulted in no deficiencies or "management comment items". City of Allen 277 FY2015 Budget Municipal Court Department Introduction The Municipal Court provides administration and clerical support for court proceedings arising from violations of City ordinances and certain state laws. Responsibilities include: collection of fines, fees and state costs; filing citations/complaints; court scheduling, issuing, tracking and clearing warrants; maintaining the juror data base; updating and maintaining court records and reporting collections, convictions and statistical data to appropriate State agencies. Cases involving minors are handled by the Juvenile Case Manager, who works with the community and surrounding cities to find new places where juveniles and minors may complete their court appointed alcohol awareness class, drug awareness class, anger management class, family counseling, and community service hours. In January 2009, the City voluntarily began participating in the state collection program. Court Statistics Traffic offenses constitute approximately 95% of the total tickets issued. The Municipal Court also receives tickets for animal and code enforcement violations. The following chart outlines the staffing levels (FTE), population, tickets issued, warrants issued and revenue and expenditures per fiscal year (FY). FY FTE Population Tickets Issued Warrants Issued % Warrants To Tickets Revenue Exp. 2013-2014 11 91,431 17,000 5,993 35.3% $2,187,902 $736,961 2012-2013 11 88,547 13,990 4,596 32.8% $1,555,527 $716,438 2011-2012 11 87,157 14,069 5,699 40.5% $1,989,759 $774,987 2010-2011 11 85,802 18,191 4,826 26.5% $1,725,195 $611,363 2009-2010 11 84,333 17,612 4,908 27.9% $1,691,770 $633,320 In March 2014, Municipal Court participated in the third annual state-wide warrant round up working with the Allen Police Department and several other cities and law enforcement agencies in an effort to clear outstanding warrants. Results from Allen's participation are as follows: TOTAL FY12 FY13 FY14 2/13/12 to 2/25/12 2/25/12 Served Warrants 5/18/13 2/14 to 3/14 3/1/14 Served Warrants Warrants Served 590 100 89 637 106 Warrant Value $166,214 $27,776 $25,298 $180,551 $29,800 Fine Collected $76,013 $17,367 $11,328 $83,461 $16,259 Bonds Posted $31,510 $463 $0 $22,468 $0 Value-TimeServed $20,667 $902 $6,659 $31,281 $3,318 Value -Dismissed $3,559 $0 $85 $0 $0 Extension to Pay $14,229 $5,994 $6,499 $12,407 $6,975 City of Allen 278 FY2015 Budget Fire Department Department Introduction The Fire Department's task is to prevent and mitigate property loss in Allen from fires and the effects of natural and man-made disasters. Additionally, the department provides emergency medical services. A heavy emphasis is placed on the prevention of these occurrences through public education, fire suppression system installation and code enforcement. Firefighter and paramedic training and equipment are equally critical to insure a safe and effective response. Calls for Service One measure of the Fire Department is the total number of calls it receives. The number of Emergency Medical Service (EMS) incidents as well as fire calls is increasing. Fire calls include all non-medical calls such as fires, gas leaks, chemical spills and public assistance. Total incidents in both categories are projected to increase as the community grows and both buildings and the population age. Response Time Beginning in 2013, all processing and `reflex time' has been included in the average response time calculation. Reflex time begins when the station is alerted and ends when the vehicle begins traveling toward the emergency. Call Processing is the time required to gather information from the 911 caller and dispatch units. City of Allen 279 FY2015 Budget Total Calls 4,500 4,000 3,500 3,000 2,500 2,000 1,500 1,000 500 2010 2011 2012 2013 2014 Est. ■Fire Calls 1,274 1,466 1,316 1,504 1,352 uuuuuiEMS Calls 2,973 3,155 3,224 3,501 3,949 Beginning in 2013, all processing and `reflex time' has been included in the average response time calculation. Reflex time begins when the station is alerted and ends when the vehicle begins traveling toward the emergency. Call Processing is the time required to gather information from the 911 caller and dispatch units. City of Allen 279 FY2015 Budget Injuries This measure shows injuries to both firefighters and the general public resulting from fires. Injuries cannot be completely eliminated, but an emphasis on public education and firefighter training will help keep these to a minimum. There has been one civilian death resulting from fire in the current reported time frames Property Loss Property loss is a financial measure of the damage caused by fires in Allen. Property damage can be reduced to an extent by quick response times and well trained firefighters. Fire loss can vary widely from year to year. A single fire in an office or residence can easily create property loss in excess of $100,000. Injuries From Fires Property Loss ?r'VVV,VVV $1,500,000 $1,000,000 $500,000 $- FY 2010 * FY FY 2011 2012 FY 2013 FY 2014 Est. Total $$ 1,565,70 543,615 789,396 698,930 650,000 * One Apartment Fire exceeded $1,000,000 in FY 2010 City of Allen 280 FY2015 Budget Inspections The fire marshal inspects new buildings as part of the process to certify them for occupancy. The department reviews building plans before construction to ensure that the building will be constructed with the proper fire safety systems such as sprinkler systems, alarm systems, exits, and fire mains. In addition, all existing businesses are inspected for fire hazards. Due to a change in state law beginning in FY12, only certified fire inspectors can perform inspections. Shift firefighters can no longer be +; I; d Th' 'f' tl tions & Plan Review 3,000 2,500 12,000 ,500 11000 500 0 2013 2014 2010 2011 2012 Est. Est. uuuuui Fire Inspections 2,022 2,987 1,120 1,399 1,412 uuuuui Plan Review 409 375 390 432 263 U i ize . is signs scan y reduced the number and frequency of inspections. Educational Efforts The Fire Department offers public education programs designed to increase fire safety. The Public Education Coordinator position is responsible for developing comprehensive public education programs. Programs include the Citizen Fire Academy and "Risk Watch", in AISD classrooms, and other programs specifically designed to meet community needs. City of Allen 281 FY2015 Budget Public Education Programs 840 30,000 820 25,000 800 20,000 a 780 L LO 760 15,000 y.a a (L o 740 cc 10,000 a) 720 0 a 5,000 700 680 0 2010 2011 2012 2013 2014 Est EMM Programs A. Participants City of Allen 281 FY2015 Budget Human Resources Department Introduction The Human Resources Department works in partnership with City departments in providing expert Human Resources advice in collaboratively shaping strategies to achieve organizational goals. This task is accomplished by the department administering benefits, the workers' compensation program and risk management functions, recruiting and retaining employees, handling employee relations as well as assisting with policy development. Recruitment The Human Resources Department continues to utilize the NEOGOV applicant tracking system for the employment process. We continue to receive and evaluate thousands of applications each fiscal year in response to our advertised employment opportunities. NEOGOV continues to enable us to reach a large applicant population while at the same time assisting us in determining the best advertising avenues so that we can more effectively focus our recruiting efforts while minimizing ineffective and unnecesseary advertising expenses. Applicant Source In FY2014, the Human Resources Department assisted all departments with their recruiting efforts, which included new hire paperwork, on -boarding, and promotional hiring needs. The departments with the largest recruiting needs included the Parks and Recreation department, Police department, Community Services, and Community Development. Within those 4 departments, 173 total City of Allen 282 FY2015 Budget external applicants were recruited and hired on as City of Allen part-time or full-time employees. Over the past year, the Human Resources Department has assisted with numerous departmental interviews in order to provide more assistance throughout the recruiting process. Employee Turnover The City of Allen experienced 12.2% turnover in FY2013 which is a 50% increase over the previous two years. Turnover rates are calculated for full-time employees only due to the volatility of the part-time Parks & Recreation positions. These employees are primarily students that come and go as school schedules dictate, and are not traditional part-time Employee Turnover 20.0% 15.0 10.0% � 5.0% 0.0% FY2011 FY2012 FY2013 FY2014 Est. employees. Our projected turnover for FY2014 is 11.5%, which is a slight decrease over last year. Training The City of Allen is collaborating with Alliance Work Partners to provide leadership development to managerial/supervisory staff. Some of the outcomes and deliverables of this training include: • Effective Leadership • Managing Generations in the Workplace • Performance Management • Dealing with Difficult Employee Behavior • Managing Conflict • Professional Presence • Personal and Professional Resilience Other training initiatives that are directly related to the city's PRIDE program include a Department Team Building workshop, Customer Service training, as well as a Leadership Academy which prepares first time supervisors and crew leaders with their City of Allen 283 FY2015 Budget new supervisory responsibilities. Human Resources has also contracted services from New Horizon to provide various levels of Microsoft Excel training. HR also introduced and facilitated Supervisory training that consisting of the following topics: employee relations, benefits, leave of absence management, recruitment/selection and workplace safety. Casualty Program Costs The total program cost (premiums, paid and reserved losses) shown in the graphs below depict the cost associated with the Property and Casualty program for the City of Allen. Lines of coverage shown include Workers Compensation claims, General Liability claims and Automobile claims. Paid and reserved workers compensation claims have shown a desirable as depicted in the chart below: The chart below depicts the General Liability Claims for the past four years. City of Allen 284 FY2015 Budget Total incurred Automobile Liability and Automobile Physical Damage claims since 2011 are shown below: Harrassment and Discrimination Claims The City has had a total of six Title VII related claims since 1997, which is a very low rate. Title VII refers to a specific section of the Federal Civil Rights Act of 1964 that addresses discrimination in the workplace. Title VII claims therefore are not related to injuries, but instead are from issues such as sexual harassment or discrimination based on race, ethnicity, sex, and other protected classes. A lack of claims indicates a positive organizational culture combined with controls to prevent and resolve issues before they turn into formal grievances. City of Allen 285 FY2015 Budget Library Department Introduction "A welcoming place to inspire the mind," the Library stimulates imagination and encourages a lifelong love for learning by providing printed, audio, video, and electronic materials within a fun and friendly environment of responsive customer service. The Library offers a diverse calendar of cultural, historical, literary, and educational programs to enrich the lives of Allen's residents and enhance the quality of community life. Visitation, Circulation, and Circulation Per Capita Visitation, or the total annual number of Library patrons, is automatically counted by electronic counters incorporated into the security gates. The number of visitors decreased slightly by 1.6% in FY 2013 vs. FY 2012 driven by the following factors. • The Library's RFID migration project from February to May 2013 precluded normal acquisition patterns for adding new materials during the first eight months of the fiscal year. Fewer new materials typically result in fewer visitors. The same trend occurred in FY 2011 due to the Polaris migration. • The second floor was closed to the public for nine days during the carpet replacement and shelving reconfiguration in May 2013. In FY 2014, patron visits are projected to increase 7% over FY 2013. This is attributed to increased program attendance, the return to normal acquisition patterns, and a more welcoming environment on the second floor. Circulation also increased in FY 2014. Annual Checkouts, the total number of Library items checked out, is projected to increase again as it has every year for at least 19 years (1996 is the earliest year for which statistics are available from the Texas State Library and Archives Commission). Circulation surpassed 900,000 items in FY2012 and is continuing to trend upwards. Although FY 2013 circulation was impacted by the same factors as visitation, checkouts still increased 1 %, a new peak for the Library. FY 2014 checkouts are conservatively projected to increase by 7% with an additional increase in FY 2015. City of Allen 286 FY2015 Budget Circulation trends indicate that FY 2015 could be the first year that the Library surpasses 1 million annual checkouts! Visitation and Circulation AJ 17 *14 2011 2012 2013 2014 Est. 2015 Proj. Annual Visits ElAnnual Checkouts Circulation Per Capita, the total number of checkouts divided by the total population, has increased each year since FY 2007 and is anticipated to increase yet again. Departmental staff continues to encourage Library usage through a welcoming environment, exceptional customer service, patron -oriented collection development practices, and internal and external marketing. In FY 2014, Library staff focused on additional marketing through social media and increased outreach to Allen schools. The Library's circulation per capita is again projected to be higher than 10 for FY 2014 with another increase anticipated for FY 2015. Texas public library standards consider 7.5 or higher to be excellent. 2011 2012 2013 2014 Est. 2015 Proj. Circulation Per Capita 9.2 10.3 10.2 10.6 11.0 1 Circulation Per Capita, the total number of checkouts divided by the total population, has increased each year since FY 2007 and is anticipated to increase yet again. Departmental staff continues to encourage Library usage through a welcoming environment, exceptional customer service, patron -oriented collection development practices, and internal and external marketing. In FY 2014, Library staff focused on additional marketing through social media and increased outreach to Allen schools. The Library's circulation per capita is again projected to be higher than 10 for FY 2014 with another increase anticipated for FY 2015. Texas public library standards consider 7.5 or higher to be excellent. City of Allen 287 FY2015 Budget 2011 2012 2013 2014 Est. 2015 Proj. Circulation Per Capita 9.2 10.3 10.2 10.6 11.0 City of Allen 287 FY2015 Budget Collection Per Capita and Turnover Rate Volumes Per Capita, the number of items in the Library divided by the City's population, measures the quantity and diversity of materials available to Allen citizens. The City Council's eventual goal is 2 volumes per capita. The intermediate goal has been to achieve a 1.5 ratio while developing a vital, current, relevant, and popular collection. This goal should be attained in FY 2015 following increases to the collection budget in FY 2014 and 2015. Volumes Per Capita 2011 2012 2013 2014 Est. 2015 Proj. Volumes per capita decreased in FY 2013 due to the practicality of weeding worn and outdated materials before and during the RFID migration project. Weeding reduced the financial cost and staff time of re -tagging and reprogramming materials that were no longer viable due to condition, or a lack of relevancy, currency, or popularity. Collection Turnover Rate measures the average number of checkouts per year for each item in the Library's collection. The Library's collection turnover rate has been greater than 5.0 since FY 2009. According to state accreditation standards, 2.5 or higher is excellent. As the collection size has increased, the turnover rate is tending to level off as expected. City of Allen 288 FY2015 Budget 2011 2012 2013 2014 Est. 2015 Proj. Collection Turnover 6.5 7.1 7.2 7.3 7.3 Rate City of Allen 288 FY2015 Budget Programs and Program Attendance Library Programs include preschool storytimes, puppet shows, outreach programs to Allen ISD students, programs for elementary children, pre -teens and teens, book clubs, and classic movies as well as general interest cultural, historical, literary, and educational programs. Every summer, the Library conducts an annual summer reading program for children, teens, and adults. Participation in the 2014 Reading Clubs is expected to exceed any prior summer. Number of Programs Attendance 1,000 .... .... .... .... .... .... .... .... .. .. 70,000 D """""°""" .111111111 985 wuu� 64,819 900 Om.... 60,000 820 IIIIIIIIIU 800 i1i1%,d 50,000 38,406 0000,00 700 40,000 600 30,000 2011 2012 2013 2014 Est. 2015 Proj. In FY 2014, for the first time, the Library presented over 900 programs with an average of over 60 persons per program, also a first. Program attendance is projected to near or exceed 60,000, a 30% increase over FY 2013. FY 2015 is conservatively estimated to reach almost 65,000. Adult programs have continued to increase in variety, including crafts, travel, health, and nutrition. Back to Books programs cover music, history, literature, movies, current events, and cultural diversity. Teen programs are based on popular topics to encourage regular library use and continuing literacy. Some children and pre -teen programs have begun to include scientific and artistic components presented in a fun, interactive manner. This corresponds with a current educational emphasis on STEAM -related elements (Science, Technology, Engineering, Arts, and Mathematics). Preschool story times and programs emphasize early literacy, incorporating the recommendations of the Every Child Ready to Read initiative developed by the American Library Association with the goal of preparing preschool children to read before starting school. City of Allen 289 FY2015 Budget Reference Questions Reference Questions measures the combined number of questions asked by Library patrons at the Information Desk, Children's Desk, and second floor Reference Desk. Inquiries include requests for information about books and authors, reading lists and recommendations, Library materials and programs, consumer buying decisions, job hunting and resume creation, community referrals, and specific details concerning City activities and accomplishments. Reference Questions and In -House Use hid Reference Questions 6d In -House Use The number of reference questions reached over 80,000 in FY 2010 as Library staff responded to a substantial number of patron requests for the transfer of items to and from the Plano Public Library. FY 2011 questions decreased significantly following Piano's decision to separate its library's operations from Allen's. However, beginning in FY 2012, reference questions have increased annually, which is projected to continue into FY 2015. In -House Use counts the number of Library materials used inside the facility for reading or research but not checked out. The metric has increased each year and is expected to rise again in FY 2015. City of Allen 290 FY2015 Budget Parks and Recreation Department Introduction The City's parks, greenbelts, recreation, and tourism facilities are planned and maintained under the supervision of the Parks and Recreation Department. All expenses and revenue related to park maintenance, recreation, and the event center are located in the General Fund. Revenue and expenses for Chase Oaks Golf Course and the Convention & Visitors Bureau are located in separate Funds. General Fund Cost Per Capita General Fund cost per capita includes all park and recreation related operations. This includes expenses for department administration and park planning. Additionally, expenses for the administration and operation of the Allen Event Center are included in this calculation as well. The FY13 reduction was a result of all general fund utility expenses being moved into a single division outside of the Parks and Recreation Department, as well as staff im lamented tem orar cost cuttin Cost per Capita $230 $225 $220 $215 $215 $211 $210 $205 $204 $205 $200 $195 $195 $190 $185 $180 LA 2011 2012 2013 2014 Est. 2015 Proj. V p Y g measures. Cost per capita is projected to grow at an annual rate of approximately 4.3% General Fund Revenue and Cost Recovery Expenses used in these calculations include not only recreation and event based expenses, but all department administration, park planning and maintenance expenses. The cost recovery in FY13 was artificially inflated by the consolidation of utility expenses outside of the Parks and Recreation Department, as well as temporary cost cutting measures. However, the positive trends of increasing overall revenue and rising cost recovery percentage are continuing. City of Allen 291 FY2015 Budget Revenue & Cost Recovery 100% 10,000,000 90% 80% 8,000,000 70% 60% n r- 6,000,000 0 50% rt " 40% m 4,000,000 0 30% m 2,000,000 20% 10% 0 0% 2011 2012 2013 2014 Est. 2015 Proj. Total Revenue City of Allen 291 FY2015 Budget Park Acres The ratio of park acres to population has historically been a benchmark of the adequacy of the park system for a city's residents. However, numbers from the ratio are not always comparable between cities because of variations in how open space and greenbelts within each community are treated in the ratio. Using developed acres as an alternative provides a Developed Acres per 1000 Population useful benchmark for comparisons between city park systems. The fluctuation in both the community park and neighborhood park numbers are indicative of our population growth exceeding park development; however, as population growth has slowed in the last few years neighborhood park development has started to catch up allowing for stabilization and even some slight recovery in that ratio. The community park ratio on the other hand, continues to decline reflecting the lack of community park development over the last 10 years. Park development anticipated to come online in FY15 includes the Orchards and Windridge neighborhood parks. Cost Per Maintained Acre Cost per Acre Maintenance of parks and recreation facilities has a large effect on the aesthetic value of a city. For several years, cost efficiency initiatives allowed the department to maintain Allen's award-winning park system at high standards during difficult economic times. In FY12, the cost per acre rate declined due to increased pricing competition on contracted maintenance. This along with other temporary cost cutting measures allowed for $574,000 in savings in the maintenance division budgets in FY13. Without these savings, the 2013 rate would have been $4,300 which is in line with the 2014 estimate and 2015 projection. Additionally in FY13, the City consolidated all utility and fuel expenses into one division which further reduced overall maintenance costs as tracked in the Parks and Recreation budget even though these costs are now expensed in other divisions. The contracted maintenance cost savings is being used to cover unbudgeted expenses. City of Allen 292 FY2015 Budget Membership Sales Along with classes, 2012 facility membership 10,000 sales are important to 9,000 8,000 the financial success of 7,000 the facilities. Each 6,000 facility sells a variety of5,000 1508 memberships. Those � 4,000 memberships sold at 0 3,000� Don Rodenbaugh 2,000 4025 1,000 Natatorium (DRN) are 0 valid at all locations, 3750 while those sold at the 92 ®Allen Senior Recreation Center JFRC, ASRC, and the 80 ®Don Rodenbaugh Natatorium Visitor Center are Joe Farmer Recreation Center s eCIfIC to those oThe Edge Visitor Center Memberships 2011 2012 2013 2014 2015 Est. Proj. 1434 1508 1572 1602 1275 4041 4225 4025 4025 3633 3874 3730 3700 3750 3750 92 65 80 80 .... 70 p facilities. The JFRC membership number also includes the special membership charged for the Saturday Night Rec N Roll youth program. JFRC, DRN, and the ASRC each participate in the Silver Sneakers program. This program is a collaboration with healthcare providers to provide seniors (age 65 and older), as well as persons with disabilities, the opportunity to utilize facilities and programs as a benefit of their health insurance. The city is reimbursed by the healthcare provider for visits. The program is tracked in the membership line item. In FY09 the Youth Center transitioned into the Visitor Center. This continues to impact membership sales downward as membership is no longer necessary to utilize the lobby space of the facility. However, membership is still required for the use of the computer and media rooms — both of which are still dedicated to youth use. In FY14, a complete analysis of the Visitor Center will take place to determine future use of the center. With the opening of new fitness facilities and swim clubs in Allen, DRN and JFRC memberships have seen decline. Fitness equipment at ASRC has not been upgraded since the facility opened in 2006 and was last updated at DRN and JFRC in 2007. Funding requests for new fitness equipment for all three facilities was submitted to the Community Development Corporation (CDC). Facility amenities such as locker rooms and maintenance continue to be customer concerns as none of the facilities have received any non-mechanical major upgrades since their openings. DRN locker rooms are being renovated Fall of 2014. City of Allen 293 FY2015 Budget Customer Satisfaction The REAL philosophy is the Parks and Recreation Department's guiding customer service program now in its fifth year of execution. All Parks and Recreation staff are introduced and trained on the tailor made customer service model within the first months of employment, while existing employees undergo regular training. The Recreation Division uses a variety of surveys, comment cards, trailer (follow up) phone calls, and various other means to measure satisfaction. The benchmark goal for customer satisfaction has been set at 95%. Program Registration Program registration is an indicator of a unique individual or team registering for a program, activity, or league. The Registrations numbers for program registration also include facility rentals for private parties. While the economy continues to be a factor for discretionary spending, program registration is once again trending upward. Learn to Swim classes (DRN) and Program Registration youth camps (JFRC) continue to be popular choices. Fitness related programs followed, extended trips and day outings at ASRC are among top choices for seniors. Participation in classes at the Visitor Center continues to be a challenge; however, special events and exhibitions in the park are highly popular and well attended. City of Allen 294 FY2015 Budget Class Success Rates The success rate of classes is an indicator of how many programs and leagues are offered vs. the number that were successfully held and not cancelled due to low enrollment or for other reasons. This is a significant indicator as it relates to decisions being made about which programs to maintain. The 75% goal is aligned to the industry standard. Class Success Rate Actuals Allen Event Center Attendance, Event Days, & Events The Allen Event Center opened in November 2009 with the City assuming operational control in June, 2010. The event center officially became a division of the Parks and Recreation Department at the start of FY11. It is worth noting that even though the total number of events and event days fluctuates, actual attendance is on an upward trend. The dip in attendance shown in 2014 is directly related to sport tenant attendance being down approximately 20,000 with hockey bearing 75% of that number. With a franchise ownership change and a new commitment to investing in marketing the hockey team, staff is confident that attendance numbers will rebound back to 2012 ✓ 2013 levels. Additionally, in 2014 the venue also did not have the Marc Accetta event which had an attendance of 13,000 over the 3 day event. This event has been replaced on the 2015 calendar by another event of similar scope so a strong portion of that attendance will be regained. The facility has settled into a positive trend with concert selection in 2014 ensuring that shows bring both attendance and revenue. In 2014 the Event Center anticipates a total of four sold out full house shows (two of those have already been completed). City of Allen 295 FY2015 Budget Attendance, Event Days, & Events 350,000 155 325,000 .. 145 < 300,000 .. 135 co rt 275,000 .. - 125 0 250,000_ .... 225,000 _ - 115 Cn 200,000 I 105 u° Q 175,000 95 m `m 150,000 125,000 85 Cn 100,000 75 2011 20112 2013 2014 Est. 2015 Proj. ■Attendance ® Event Days ® Events even though the total number of events and event days fluctuates, actual attendance is on an upward trend. The dip in attendance shown in 2014 is directly related to sport tenant attendance being down approximately 20,000 with hockey bearing 75% of that number. With a franchise ownership change and a new commitment to investing in marketing the hockey team, staff is confident that attendance numbers will rebound back to 2012 ✓ 2013 levels. Additionally, in 2014 the venue also did not have the Marc Accetta event which had an attendance of 13,000 over the 3 day event. This event has been replaced on the 2015 calendar by another event of similar scope so a strong portion of that attendance will be regained. The facility has settled into a positive trend with concert selection in 2014 ensuring that shows bring both attendance and revenue. In 2014 the Event Center anticipates a total of four sold out full house shows (two of those have already been completed). City of Allen 295 FY2015 Budget Parks and Recreation Golf Course Fund Department Introduction The City of Allen purchased the golf course in October 2004. The Golf Division operates under a separate golf fund and is charged with balancing revenue and expenses each year. The course was closed for renovation in FY12 and reopened as The Courses at Watters Creek on January 12, 2013. Rounds Produced and Cost per Maintained Acre The golf course was closed for renovation during FY12, and was originally scheduled and budgeted to reopen on November 1, 2012. Due to the turf needing an extended grow -in period and on-going building and grounds improvements, the opening was pushed back to January, 2013 which had a negative impact on the number of rounds. Cost per acre is anticipated to show an increase in the coming years due to the increase in acreage being maintained at higher levels. Revenue per Golfer Revenue per golfer is calculated as the sum total of all sales from green fees, cart fees, range balls, merchandise sales, and food & beverage purchases. This performance measure is showing an increase due to the overall course improvements including course playability, improved practice facilities, an increase in fees, and a better overall product in the food & beverage operation including menu selection and food quality. This graph also reflects the absence of revenue in FY12 due to the course closure. City of Allen 296 FY2015 Budget Rounds & Cost Per Acre 50,000 6000 48,000 5500 46,000 °• 5000 44,000 42,000 m �! 4500 rs � 40,000 � 4000 n 00 38,000 3500 D 36,000 m r 3000 34,000' 32,000 �; 2500 30,000 2000 2011 2012 2013 2014 Est. 2015 Proj. Rounds Produced El Cost Per Acre rounds. Cost per acre is anticipated to show an increase in the coming years due to the increase in acreage being maintained at higher levels. Revenue per Golfer Revenue per golfer is calculated as the sum total of all sales from green fees, cart fees, range balls, merchandise sales, and food & beverage purchases. This performance measure is showing an increase due to the overall course improvements including course playability, improved practice facilities, an increase in fees, and a better overall product in the food & beverage operation including menu selection and food quality. This graph also reflects the absence of revenue in FY12 due to the course closure. City of Allen 296 FY2015 Budget Police Department Department Introduction The Police Department's mission is to prevent crimes; to enforce local, state and federal laws and to provide for the safety of people and protection of property in the community. The department is comprised of the Office of the Chief of Police and three divisions: Patrol Services, Criminal Investigations and Support Services. The Police Department maintains several specialized units such as Street Crimes, Community Relations, School Resource Officers, SWAT, K-9, Traffic, 9-1-1 Communications, Property / Evidence, Criminalists, Office of Professional Standards, and is also responsible for animal control services and operation of the animal shelter. Crime Rates Each year, cities and police departments throughout the country calculate, examine and make necessary changes in reporting the previous year's crime rate statistics. Generally, crime trends in America are based upon two factors: ■ Crime Volume — the aggregate sum of the Crime Index; and ■ Crime Rates — the rate at which crimes are expressed as a number per 1,000 residents. This figure compensates for the changes in population. All projections for 2014 are based on prior call history, projections made by the department and other factors. Part 1 Crimes (Major Crimes) In the 2013 calendar year, the Allen Police Department experienced a decrease in Part I crimes. Part 1 crimes are those serious offenses which include Murder, Rape, Aggravated Assault, Robbery, Arson, Burglary, Larceny -Theft and Motor Vehicle Theft. Part II crimes generally refer to those crimes that include, but are not necessarily limited to Forgery, Fraud, Stolen Property, Criminal Mischief, Liquor Law violations and Weapons offenses. �tauscai imurrnauun oaseu un reports earn uuierent uuurrnauunai sources. ** To be consistent with prior years the above mentioned number include Simple Assault statistics that are not Part 1 offense City of Allen 297 FY2015 Budget The City of Allen experienced an overall decrease of approximately 18% in the Uniform Crime Index -defined Part I crimes as compared to 2012. The decrease is based upon raw number comparisons. Many of the Part I offenses are considered "crimes of passion" or heat of the moment type incidents, and there are truly no predictability factors available to help reduce or prevent their occurrence. Based on UCR Part I crime (major crimes) statistics from January 1 through June 30, 2014 Part I incidents are expected to decrease. *It should be noted that the Allen Police Department had a significant shift in how crimes are reported to the State of Texas and subsequently the FBI. The police department must now manually compile all reportable crime statistics to the State. Additionally, the police department no longer utilizes the National Incident Based Reporting System which was a more precise and accurate system of collecting crime information about our community and allowed for a more comprehensive review of crime data. Offense Reports and Arrest The Allen Police Department continually examines the number of reports officer submit and the number of arrests made. While Part I crimes measure only a few offense categories, the total number of reports submitted provides a better look at the crimes and incidents that occur in the city. The decline in 2013 is most likely contributed to the installation of a new Records Management System. This new system required a significant training period, a temporary reliance on "paper" report forms, and had a steep learning curve for our personnel. Another measurement the department utilizes are the number of arrests made by police officers in the city. A five year analysis of arrest data indicates a slight increase in the number of arrests. The decline in arrests in 2013 is most likely contributed to the change in Records Management System. During the first six months of 2013 the department experienced a signficant learning curve for the new system. During this conversion time, many shifts were at minimum staffing to accommodate training schedules, paper forms were used for reports and arrest, and reports / arrests took longer because officers were still learning the new system. Combined, this caused a decline in the number reports and arrests being made. City of Allen 298 FY2015 Budget Traffic As the City and surrounding areas continue to grow, the police department will continue to experience growth in the traffic volume. The chart below indicates the number of calls for service officers are dispatched to in reference to both major and minor crashes. The new Records Management System does allow officers to complete reports within the system which will allow for additional tracking in the future. Report / crash analysis still remains a challenge in the new system. It should be noted that many times crashes are dispatched as a minor (no injuries) and change to a major (injuries involved) once officers are on scene and vice versa. Citations are also monitored by the department. The department received numerous complaints throuought the city from home owners, businesses, and home owner associations relating to traffic complaints, most often speeders and persons who disregard traffic control devices (stop signs / stop lights). City of Allen 299 FY2015 Budget Calls for Service In 2013, the police department experienced a 5.7% increase in total calls for service as follows: DEPARTMENT 2010 , 2011 2012, 201,3 � �� 2014* POLICE 65,762 66,072 59,586 62,999 76,016 FIRE/EMS 4,471 4,864 4,740 5,147 5,468 This increase is due to continued growth in the community, increased traffic enforcement and more officer initiated calls for service. In November 2011, the Allen Police Department made several changes to how calls for police services were entered in to the dispatching system or handled by officers. Calls for service were no longer entered (did not receive a call for service number) for most special watches, fingerprint calls, prisoner releases/visitations/checks or property releases. In April 2012, broadcasts calls were no longer entered as calls for service. This information is now disseminated through the CAD BOLO feature. This change provides a more accurate number of calls for service for the department. To provide for a standardized representation of historical CFS data, 2010 and 2011 CFS numbers were updated. The Allen Police Department continues its proactive approach to crime prevention and Community Oriented Policing. In 2013, the department conducted more than 100,000 Directed Patrols and 15,000 Park & Walks. Volunteer programs such as the Citizens on Patrol, Citizens Police Academy and Volunteers In Policing programs donated more than 10,000 hours of time to the department. This translates into a savings of thousands of dollars and supports our Community Oriented Policing philosophies. Animal Control As a part of the Support Services Division, the Animal Control Unit is responsible for the safety of citizens regarding domestic animals, wildlife and livestock. This includes rabies prevention, animal bite investigation and public education on responsible pet ownership. In addition, this unit administers animal adoptions and provides housing and care for stray and unwanted animals. In 2013, the Animal Control Unit responded to 3,643 calls for service. This is a decrease from 2012. In 2010, the Unit also implemented micro -chipping all adopted animals to its normal operating procedure. Micro -chipping services will continue to be available to residents for their cats and dogs. Adoption fees were adjusted in 2014 along with implementation of a spay -neuter program that utilizes area veterenarians who provide services at a reduced rate to the City of Allen. It is anticipated that the Animal Control Unit will City of Allen 300 FY2015 Budget continue to see an increased call volume as the city continues to grow and their staffing increases. City of Allen 301 FY2015 Budget 11111-91 40 4 Glossary City of Allen 303 FY2015 Budget Glossary Accrual Method of accounting that recognizes the financial effect of transactions, events, and interfund activities when they occur, regardless of the timing of related cash flows. Activity A specified and distinguishable line of work performed by a division. ADA Americans with Disabilities Act Ad Valorem A tax computed from the assessed valuation of land and improvements. AISD Allen Independent School District Appropriation An authorization made by the legislative body of a government which permits officials to incur obligations against and to make expenditures of governmental resources. Specific appropriations are usually made at the fund level and are granted for a one year period. Appropriation The official enactment by the legislative body establishing the legal authority for Ordinance officials to obligate and expend resources. Arbitrage The ability to obtain tax-exempt bond proceeds and invest the funds in higher yielding taxable securities resulting in a profit. Arbitrage restriction requirements describe the circumstances in which investment in materially higher yielding securities is allowed without compromising the tax-exempt status of the bond issue. The rebate requirements identify what must be done with profits earned from those securities under the arbitrage restriction requirement. 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 Central Appraisal District.) Assets Resources owned or held by the City which have monetary value. Balanced Budget A budget adopted by the legislative body and authority by ordinance where the proposed expenditures are equal to or less than the proposed resources. Bonds 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. Budget A plan of financial operation embodying an estimate of proposed means of financing it. The "operating budget" is the financial plan adopted for a single fiscal year. The "proposed budget" designates the financial plan initially developed by departments and presented by the City Manager to the Council for approval. The "adopted budget' is the plan as modified and finally approved by that body. The approved budget is authorized by ordinance and thus specifies the legal spending limits for the fiscal year. Budget Adjustment A legal procedure utilized by the City Staff and City Council to revise a budget appropriation. Budget Document The compilation of the spending plans for the various funds, along with supporting schedules, tables and charts which, in total, comprises the annual revenue and expenditure plan. Budget Control The control or management of the organization in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues. CAFR Comprehensive Annual Financial Report Capital Outlay An expenditure which results in the acquisition of or addition to fixed assets, and meets these criteria: has an anticipated useful life of more than one year; can be permanently identified as an individual unit of property; belongs to one of the following categories: Land, Buildings, Structures & Improvements, Equipment; constitutes a tangible, permanent addition to the value of the City assets; cost generally exceeds at least $5,000; does not constitute repair or maintenance; and, is not readily susceptible to loss. City of Allen 304 FY2015 Budget Glossary Capital Reserve Funds that have been appropriated from operating revenues which are to be set aside for designated types of maintenance to the existing infrastructure. CATV Cable Access Television CDBG Community Development Block Grant CIP Capital Improvement Program Contingency Fund A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Cost Center A section of the total organization having a specialized function or activity, and segregated cost and revenue data. COG Council of Governments Covenant A binding agreement; contract. Crime Index The Crime Index is composed of selected offenses used to gauge fluctuations in the overall volume and rate of crime reported to law enforcement. The offenses included are the violent crimes of murder and nonnegligent manslaughter, forcible rape, robbery, and aggravated assault, and the property crimes of burglary, larceny -theft, motor vehicle theft, and arson. Current Taxes Taxes that are levied and due within one year. CVB Convention and Visitors Bureau DARE Drug Abuse Resistance Education DART Dallas Area Rapid Transit Delinquent Taxes Taxes that remain unpaid on and after the date on which a penalty for non-payment is attached. Debt Service Fund A fund used to account for the monies set aside for the payment of interest and principal to holders of the City's general obligation and revenue bonds, the sale of which finances long-term capital improvements, such as facilities, streets and drainage, parks and water/wastewater systems. Depreciation (1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. (2) That portion of the cost of a capital asset which is charged as an expense during a particular period. EMS Emergency Medical Service EMT Emergency Medical Technician EOC Emergency Operations Center Encumbrances Obligations in the form of purchase order, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. When paid, the encumbrance is liquidated. Enterprise Fund A fund established to account for operations that are financed and operated in a manner similar to private business enterprises-- where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. EPA Environmental Protection Agency City of Allen 305 FY2015 Budget Glossary Expenditures The cost of goods received or services rendered whether cash payments have been made or encumbered. Fiscal Year A twelve-month period designated as the operating year for accounting and budgeting purposes in an organization. The City of Allen has specified October 1 to September 30 as its fiscal year. FLSA Fair Labor Standards Act Fund An accounting device established to control receipt and disburse income from sources set aside to support specific activities or attain certain objectives. Each fund is treated as a distinct fiscal entity with a self -balancing set of accounts. Fund Balance The excess of a fund's current assets over its current liabilities; sometimes called in enterprise funds. A negative fund balance is often referred to as a Funding Provides budgetary resources to cover the total cost of a program or project at the time it is undertaken. GAAP Generally Accepted Accounting Principles GASB Governmental Accounting Standards Board General Fund The fund used to account for all financial resources except those required to be accounted for in another fund. The General Fund is tax supported. General Obligation Debt Monies owed on interest and principal to holders of the City's general obligation bonds. The debt is supported by revenue provided from real property which is assessed through the taxation power of the local governmental unit. Generally Accepted Detailed accounting standards and practices for state and local governments as Accounting Principles (GAAP) prescribed by the Governmental Accounting Standards Board (GASB). GIS Geographic Information System Governmental Funds Funds generally used to account for tax -supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. GO Debt General Obligation Debt HOA Home Owners' Association ICMA International City and County Management Association - professional and educational association for government officials Infrastructure That portion of a city's assets located at or below ground level, including the water system, sewer system, and streets. Internal Service Fund A fund used to account for the financing of goods or services provided by one City department or cost center to other departments, on a cost -reimbursement basis. JARC Job Access and Reverse Commute Program LEED Leadership in Energy and Environmental Design Liabilities Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date. This term does not include encumbrances. City of Allen 306 FY2015 Budget Glossary Modified Accrual The accrual basis of accounting adapted to the governmental fund type Basis 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 earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. Mission Statement General statement of purpose. NCTCOG North Central Texas Council of Governments NIMS National Incident Management System NPDES National Pollutant Discharge Elimination System NTMWD North Texas Municipal Water District Note A certificate pledging payment, issued by a government or bank. Operating Budget Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of the City are controlled. The use of annual operating budgets is required by State Law. PEG Access Public Education Government access. Refers to a cable channel operated by a local government entity. P.C.0.R.I. Patient -Centered Outcomes Research Institute non-profit organization established by P.P.A.C.A. P.P.A.C.A. Patient Protection and Affordable Care Act Performance Indicators Specific quantitative measures of work performed within an activity or program. They may also measure results obtained through an activity program. P.R.I.D.E. People First, Respect, Integrity, Deliver, Excel. The P.R.I.D.E. program recognizes and rewards employees who go the extra mile to provide professional, quality customer service, including all full-time and part-time personnel. Reimbursement Repayment to a specific fund for expenditures incurred or services performed by that fund to or for the benefit of another fund. Replacement Cost The cost of an asset which can render similar service (but which need not be of the same structural form) as the property to be replaced. RFP Request for Proposals RFQ Request for Quotes Reserve An account used to indicate that a portion of fund resources is restricted for a specific purpose, or is not available for appropriation and subsequent spending. Reserve Fund A backup fund for payment of matured bonds and interest should the Water & Sewer Debt Service Fund fall short of required amounts. City of Allen 307 FY2015 Budget Glossary Revenues All amounts of money received by a government from external sources other than expense refunds, capital contributions, and residual equity transfers. RMS Records Management System Rolling Stock Capital items such as motor vehicles, heavy equipment, and other apparatus. ROW Right-of-way SAFER Staffing for Adequate Fire and Emergency Response Service Area Major division within the total organization performing a function, which is composed of departments and is under the oversight of an Assistant City Manager who reports to the City Manager. Service areas include: Administration, Development, and General Government. SDE Spatial Data Engine SH State highway SSI Service Standard Index STEP State Traffic Enforcement Program Strategic Plan Document which lists or describes major goals of an organization along with the strategies that will be employed in attaining them. Subrogation Transferring of financial responsibility to the party who, in equity and good conscience, should pay it. Tax Rate A percentage applied to all taxable property to raise general revenues. It is derived by dividing the total tax levy by the taxable net property valuation. Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. Tax Increment Financing (TIF) Tax Increment Reinvestment Zone (TIRZ) TCEQ TM RS TNRCC TxDOT TPDES W&S Tax Increment Financing; a tool to use future gains in property and sales taxes to finance eligible public infrastructure such as streets, drainage, parking garages, parks, trails, and other improvements as allowed by law, within a reinvestment zone. See Tax Increment Financing; a term used interchangeably with TIF. Texas Commission on Environmental Quality Texas Municipal Retirement System Texas Natural Resources Conservation Commission Texas Department of Transportation Texas Pollutant Discharge Elimination System Water & Sewer City of Allen 308 FY2015 Budget