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Home My WebLink AboutCC 2008-06-17 AgendasCITY OF NORTH RICHLAND HILLS CITY COUNCIL WORK SESSION JUNE 17, 2008 - 6:00 P.M. AGENDA The City Council of the City of North Richland Hills will hold a work session on Tuesday, June 17, 2008 at 6:00 p.m. at the North Richland Hills Public Library Community Room, 9015 Grand Avenue, North Richland Hills, Texas. AGENDA: 1. Call to Order 2. Discuss Planning and Program of Services for Fiscal Year 2008/2009 3. Adjournment I do hereby certify that the above notice of meeting of the North Richland Hills City Council was posted at City Hall, City of North Richland Hills, Texas in compliance with Chapter 551, Texas Government Code on June 13, 2008 at /I:5LOQIYI ~~~c~a City Secretary Agenda Planning Workshop -Fiscal Year 2008/2009 6:00 pm, Tuesday, June 17, 2008 Library Community Room - Information Report -Mid-Year Budget Update - 2006/2007 Year End Fund Balances - 2007/2008 Revised B udget o Estimated Revenues & Expenditures o May 2008 Financial Report =Year-to-Date Actuals - 2008/2009 Preliminary Budget o Preliminary Tax Rolls o Preliminary Revenues & Expenditures - Current Issues o Texas Municipal Retirement System o Discretionary Gas Franchise Fee Increase o Ambulance Fee Study o Preventive Street Maintenance Program o Recreation Center (Cost Recovery , Cost of Operations) o Replacement of Network and Communications Infrastructure o Raillnitiatives o Sustainable/Development Planning o TIF #1 Expansion Efforts o Public Facilities South of Loop 820 - Future Issues o Property Tax Caps /Restriction of Appraisals o Legislation Allowing Multijurisdictional TIFs o House Bill 980 -Public Safety Collective Bargaining o South Holiday District Improvement Program - Updates o Status of Bond Election Programs o Traffic Signalization Synchronization o Davis Boulevard Expansion o Boulevard 26 Improvements o Business Improvement & Growth (BIG) Program o Municipal Facility Master Plan o Insurance Fund o Compensation Plan o Leadership Training E fforts o Tax Increment Reinvestment Zone 2 o Gas Development Activity, Revenues and Uses o Cost Increases - Comparison Information - Facts and Figures - Budget Calendar NRH Fiscal Year 2008/2009 Planning Workshop -Agenda INFORMAL REPORT TO MAYOR AND CITY COUNCIL No. IR# 2008-072 Date: June 16, 2008 Subject: Planning and Program of Services Workshop Meeting - Fiscal Year 2008/2009 At the Planning and Program of Services Workshop Meeting this year, City Council and Staff will discuss the 2008/2009 FY preliminary budget and current and future issues that will affect city services and have an impact on the budget. Staff will also provide updates on current projects that have a fiscal impact on the City. At the meeting, Council will have the opportunity to give Staff direction on these different issues. It should be noted, that the budget Council and Staff will be discussing is very preliminary at this point and will change greatly before the August budget workshop. Staff will present the FY 2006/2007 year end balances, FY 2007/2008 revised budget, preliminary tax roll information and preliminary revenue estimates with preliminary requested expenditures. Council and Staff will also discuss how the current and future issues presented could affect the upcoming year's budget. Again, the budget numbers are extremely preliminary. Many of the expenditures will be reduced following further managerial review. Staff will also further study the projected revenue to assure against overspending. Funds will be tight again this year. Although sales tax revenues have been fairly strong this year, we do expect sales tax to be relatively flat in the coming year. Because of this, most departments will not see their decision packages approved. In fact, as in years' past, all departments have also turned in minimum service packages, or ideas to cut their budgets but still provide high quality service. Every department has listed its goals and priorities and based its budget decisions on those. The new library will have an impact on the upcoming year's budget as a result of funding it for a full year. These increases can be seen especially for building maintenance and utilities for the larger facility. Additionally, we, like all consumers, will have to address the increasing costs of fuel for the City fleet. We are continuing to review requested expanded service levels. We obviously will look at any urgent or significant priority requests for consideration. The City is committed to keeping a balanced budget while providing a high level of service to North Richland Hills residents. And it will continue to do so in FY 2008/2009. At this meeting, Council and Staff will discuss the upcoming year's budget. The other information is provided to put the budget in perspective. Staff will be available for any questions Council might have. Respectfully Submitted, \~,/1,(/f/6~~f' 1 Larry J. Ingham City Manager ISSUED BY THE CITY MANAGER NORTH RICHLAND HILLS, TEXAS 2006/2007 Year End Fund Balances Fund Definitions NRH General Fund The General Fund is used to account for all revenues and expenditures not accounted for in other funds. The General Fund is primarily supported by property taxes, general sales taxes, franchise fees, license and permit fees, recreation fees and municipal court fines. General Fund expenditures support the functions of streets, traffic, planning, inspections, culture and leisure, communications, public safety and administrative services. Special Revenue Funds Special revenue funds are used to account for the proceeds of legally restricted revenue sources and is spent only for the specified purposes. - Promotional Fund -revenues for this fund are generated from hotel/motel taxes. They are to be used for tourism, visitor programs and promoting/advertising the city. - Donations Fund -revenues for this fund are primarily generated from contributions made through the monthly utility bills. Amounts that are donated are restricted to be used for the specific purposes that were intended such as public art, the Library, the Animal Adoption and Rescue Center, etc. - Special Investiaation Fund -revenues for this fund are mainly from reimbursements received from other cities that participate in the Police radio, Mobile Data Terminal (MDT) and Automated Fingerprint Identification System (APIs) programs as well as funds that have been seized by the Police Department and are released to the City by a Judge. Seized funds can only be used for specific purposes and the reimbursements this fund receives go toward the cost of the radio, MDT and AFIS programs. - Drainaae Utility Fund -revenues for this fund are from the drainage utility fee which is levied against all developed property within the city limits and is included on the monthly utility bill. These revenues can be spent only on drainage projects or to pay debt that has been issued for drainage projects. - Park Development Fund -revenues for this fund are mainly from sales taxes. This revenue can only be spent for very specific purposes that are outlined in the 4-B sales tax law. The fund balance in this fund is reserved for future park capital projects and economic development. - Crime Control District -revenues for this fund are mainly from sales taxes. This revenue can be spent only for specific purposes dealing with police department activities. The fund balance is restricted for future use as a transition fund only for police purposes if the proposition does not pass when it is time to reauthorize the Crime Control District. Fiscal Year 2008/2009 Planning Workshop -Fund Definitions 2006/2007 Year End Fund Balances NRH - Gas Development Fund- revenues generated from gas development adhere to Council Policy. Mineral leases bring the city royalties on all minerals extracted, and a one time bonus fee based on number of leased acres. Revenues from this fund are meant to offset tax revenues, and help expand economic development programs by lending additional financial support. - Traffic Safety -The Traffic Safety Fund revenues are from the red light camera program. A Policy on Uses of Revenues from Traffic Safety Fund was established in November 2006. In general the policy guidelines establish three areas for using the money. 1) Overtime or operational expenditures of police or those who work directly with red light camera equipment, 2) equipment that is utilized by the police department for traffic enforcement, and traffic safety education and promotion materials, 3) equipment that is needed for personnel who works directly with traffic engineering or management. Enterprise Funds Enterprise funds are similar to business operations and their operations are supported by the revenues they generate. - Utility Fund -fund balance in this fund is generally restricted for utility construction, rate stabilization and required debt service reserves. - Golf Course -fund balance in this fund is restricted for required debt service reserve and used for golf course projects. - Aauatic Park -fund balance in this fund is used for water park purposes Internal Service Funds Internal service funds function solely to support other departments operations within the City organization. Revenues for these funds are from "user charges" to City departments that use each service. - Buildina Services Fund -fund balance in this fund is restricted for current and future capital projects for replacements of heating and air conditioning systems, roof replacements, floor covering replacements, major renovations of existing buildings, and other major work not normally defined as regular building maintenance. - Eauipment Services Fund -fund balance in this fund is restricted for current and future equipment purchases including, cars, trucks, police cars, fire equipment, and large major pieces of equipment. Fiscal Year 2008/2009 Planning Workshop -Fund Definitions 2006/2007 Year End Fund Balances N)FtH - Self Insurance Fund -fund balance in this fund is restricted for future medical claims, worker's compensation claims, liability, etc. It is a contingency to be used in case of an extraordinary year in which medical claims exceed expectations. - Information Services Fund -fund balance in this fund is restricted for future technology needs, replacement of major computer systems, and major upgrades of technology. Fiscal Year 2008!2009 Planning Workshop -Fund Definitions 2006/2007 Year End Fund Balances NRM Fund Balances C•~ FUND BALANCE SUMMARY FOR FISCA L YEAR 2007 AUDITED AUDITED INCREASE/ BALANCE AS OF BALANCE AS OF (DECREASE) FUND 09/30/06 09/30/07 FY 2007 General Fund (Unreserved/Undesignated) $ 8,216,189 $ 8,307,638 $ 91,449 General Fund Designated for Economic Development $ 3,000,000 $ 2,522,920 $ (477,080) General Fund Designated for Savings Incentive $ 250,360 $ 250,360 $ - Program General Fund Designated for Insurance Restoration $ 457,200 $ 347,400 $ (109,800) Plan General Fund Designated for 820 Facility Planning $ 500,000 $ 1,050,000 $ 550,000 General Fund Designated for Rail Station Project $ 400,000 $ 700,000 $ 300,000 General Fund Designated for Retirement Stabilization $ - $ 250,000 $ 250,000 (TMRS) General Fund Designated for utility Billing Assistance $ - $ 53,739 $ 53,739 (TXU Settlement) General Debt Service Fund $ 2,088,332 $ 2,383,141 $ 294,809 Utility Fund Operating and Restricted Cash $ 18,820,765 $ 19,652,249 $ 831,484 Golf Course Fund (Operating & Restricted Cash) $ 487,889 $ 253,630 $ (234,259) Aquatic Park Fund (Operating & Restricted Cash) $ 3,461,915 $ 3,903,312 $ 441,397 Building Support Services Fund Regular $ 1,854,286 $ 1,797,101 $ (57,185) Building Support Services Insurance Recovery $ - $ 967,283 $ 967,283 Proceeds (Summer 2007 Storm Damage) Equipment Support Services Fund Regular $ 2,336,286 $ 2,228,889 $ (107,397) Equipment Support Services Fund insurance $ - $ 249,856 $ 249,856 Recovery Proceeds (Summer 2007 Storm Damage) Self Insurance Fund $ 1,570,174 $ 3,518,411 $ 1,948,237 Information Services Fund (Operating & Restricted $ 2,491,420 $ 2,922,776 $ 431,356 Cash Reserved for Improvements) Promotional Fund $ 189,621 $ 288,213 $ 98,592 Donations Fund $ 472,209 $ 564,144 $ 91,935 Special Investigation Fund $ 461,888 $ 464,174 $ 2,286 Drainage Utility Fund $ 442,755 $ 575,618 $ 132,863 Permanent Street Maintenance Fund $ 4,962 $ 725,920 $ 720,958 Sidewalk Maintenance Fund $ 7,852 $ 58,759 $ 50,907 Gas Development Fund $ 755,433 $ 545,057 $ (210,376) Traffic Safety Fund (New in FY 2007) $ - $ 1,815 $ 1,815 Park & Recreation Facilities Development Fund $ 4,108,628 $ 4,526,487 $ 417,859 Economic Development Fund (Fund Balance) $ 716,288 $ 1,225,466 $ 509,178 Crime Control & Prevention District Fund (Fund $ 1,932,202 $ 1,643,100 $ (289,102) Balance) Fiscal Year 2008/2009 Planning Workshop - 2006/2007 Year End Fund Balances FISCAL YEAR 2007-2008 SCHEDULE 1 -SUMMARY OF REVENUES AND EXPENDITURES GENERAL FUND ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2007/08 FY 2007/08 ADOPTED ENCUMB. ENCUMB. BUDGET REVENUES Taxes $26,494,459 $26,483,888 ($10,571) $0 $26,483,888 ($10,571) Fines & Forfeitures 2,570,000 2,057,410 (512,590) 0 2,057,410 (512,590) ~'~ Licenses & Permits 1,620,150 2,057,950 437,800 0 2,057,950 437,800 c2) Charges for Service 2,366,235 2,455,082 88,847 0 2,455,082 88,847 c3) Intergovernmental 3,139,268 3,139,268 0 0 3,139,268 0 Miscellaneous 787,355 741,218 (46,137) 0 741,218 (46,137) (4) Sub-Total Revenues $36,977,467 $36,934,816 ($42,651) $0 $36,934,816 ($42,651) Appropriation from Fund Balance Insurance Reserves $115,800 $115,800 $0 $0 $115,800 $0 Golf Course Equipment Loan 162,000 162,000 0 0 162,000 0 Previous Year Encumbrances 0 694,226 694,226 (694,226) 0 0 $277,800 $972,026 $694,226 ($694,226) $277,800 $0 TOTAL REVENUES $37,255,267 $37,906,842 $651,575 ($694,226) $37,212,616 ($42,651) EXPENDITURES City Council $134,755 $135,948 $1,193 ($1,193) $134,755 $0 City Manager 558,180 559,230 1,050 0 559,230 1,050 Communications 520,693 596,684 75,991 (75,991) 520,693 0 City Secretary 483,277 484,770 1,493 (1,493) 483,277 0 Legal 350,000 350,000 0 0 350,000 0 Human Resources 119,940 119,940 0 0 119,940 0 Finance 817,447 814,027 (3,420) (5) 814,022 (3,425) Budget & Research 373,443 328,557 (44,886) 0 328,557 (44,886) cs) Municipal Court 1,235,754 1,253,066 17,312 (17,312) 1,235,754 0 Planning and Development 1,033,506 1,046,607 13,101 (13,101) 1,033,506 0 Economic Development 145,097 145,097 0 0 145,097 0 Library 1,927,880 1,948,466 20,586 (15,235) 1,933,231 5,351 Neighborhood Services 1,554,028 1,715,759 161,731 (158,541) 1,557,218 3,190 Public Works 3,633,041 3,701,183 68,142 (68,142) 3,633,041 0 Parks & Recreation 2,627,397 2,673,743 46,346 (20,282) 2,653,461 26,064 (6) Police 10,385,846 10,446,345 60,499 (118,568) 10,327,777 (58,069) ~'~ Fire 8,925,086 9,066,317 141,231 (106,930) 8,959,387 34,301 ~~~ Building Services 628,288 628,288 0 0 628,288 0 Non-Departmental 1,104,647 1,202,080 97,433 (97,433), 1,104,647 0 Sub-Total Departments $36,558,305 $37,216,107 $657,802 ($694,226) $36,521,881 ($36,424) Reserves & Other Expenditures Reserve for Capital Improvements $50,000 $50,000 $0 $0 $50,000 $0 Golf Course Equipment Replacement 162,000 162,000 0 0 162,000 0 Proposed Market Adjustment 305,961 305,961 0 0 305,961 0 Reserve for Self Insurance Fund 115,800 115,800 0 0 115,800 0 Sub-Total Reserves and Other $633,761 $633,761 $0 $0 $633,761 $0 TOTAL EXPENDITURES $37,192,066 $37,849,868 $657,802 ($694,226) $37,155,642 ($36,424) BALANCE $63,201 $56,974 ($6,227) $0 $56,974 ($6,227) Fiscal Yaar 2008I~009 Planning V~3cr~~l~?c~ ~- F'~ ~~ i -~3 ~~~i~~d ~~.a~gct FY 2007/08 R~vis~d ~ludg~ I'~IR.H FISCAL YEAR 2007-2008 SCHEDULE 2 - SUMMARY OF REVENUES GENERAL FUND ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2007/08 FY 2007108 ADOPTED ENCUMB. ENCUMB. BUDGET TAXES Current Property Taxes $12,595,403 $12,595,403 $0 $0 $12,595,403 $0 Delinquent Property Taxes 150,000 150,000 0 0 150,000 0 Penalty and Interest 115,000 125,000 10,000 0 125,000 10,000 Franchise Fees 3,516,000 3,509,769 (6,231) 0 3,509,769 (6,231) Utility Fund Franchise Taxes 775,818 761,478 (14,340) 0 761,478 (14,340) Sales Taxes 8,788,488 8,788,488 0 0 8,788,488 0 Mixed Beverages 130,000 130,000 0 0 130,000 0 Payment in Lieu of Taxes 423,750 423,750 0 0 423,750 0 Sub-Total $26,494,459 $26,483,888 ($10,571) $0 $26,483,888 ($10,571) FINES AND FORFEITURES Municipal Court Fines $2,210,000 $1,748,410 ($461,590) $0 $1,748,410 ($461,590) ~'~ Library Fines 80,000 75,000 (5,000) 0 75,000 (5,000) ~'~ Warrant & Arrest Fees 280,000 234,000 (46,000) 0 234,000 (46,000) ~'~ Sub-Total $2,570,000 $2,057,410 ($512,590) $0 $2,057,410 ($512,590) LICENSES AND PERMITS Building Permits $740,000 $1,090,000 $350,000 $0 $1,090,000 $350,000 ~2~ Electrical Permits 55,000 53,000 (2,000) 0 53,000 (2,000) Plumbing Permits 80,000 72,000 (8,000) 0 72,000 (8,000) Mechanical Permits 65,000 69,500 4,500 0 69,500 4,500 Gas Drilling Permits 35,000 35,000 0 0 35,000 0 Miscellaneous Permits 65,550 136,350 70,800 0 136,350 70,800 ~2~ Apartment Inspection Fees 83,000 84,000 1,000 0 84,000 1,000 Curb & Drainage Insp. Fees 20,000 75,000 55,000 0 75,000 55,000 cz~ Re-Inspection Fees 10,000 5,000 (5,000) 0 5,000 (5,000) License Fees 16,000 18,000 2,000 0 18,000 2,000 Contractor Registration Fees 80,000 80,000 0 0 80,000 0 Plan Review/Application Fee 25,000 12,000 (13,000) 0 12,000 (13,000) Animal License/Adoption Fees 65,000 58,000 (7,000) 0 58,000 (7,000) Animal Control Impoundment 65,000 60,000 (5,000) 0 60,000 (5,000) Crematorium Revenues 15,000 7,500 (7,500) 0 7,500 (7,500) Auto Impoundment Fees 15,000 13,000 (2,000) 0 13,000 (2,000) Food Service Permits 103,000 100,000 (3,000) 0 100,000 (3,000) Food Managers School 18,000 27,000 9,000 0 27,000 9,000 Fire Inspection/Alarm Fees 27,000 25,000 (2,000) 0 25,000 (2,000) Publicity Fees -Recreation 37,600 37,600 0 0 37,600 0 Sub-Total $1,620,150 $2,057,950 $437,800 $0 $2,057,950 $437,800 Fiscal Year 20fl~12g09 ~'lanning t~~arslsc~.~ --- ~~='~~ ~~-~~ ~~=JAs~ ~u~gc FY 2007f08 ~Rev~~~d E3ud FISCAL YEAR 2007-2008 SCHEDULE 2 -SUMMARY OF REVENUES GENERAL FUND l~iRH ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2007/08 FY 2007/08 ADOPTED ENCUMB. ENCUMB. BUDGET CHARGES FOR SERVICE Park Facility Rental $6,200 $6,200 $0 $0 $6,200 $0 Recreation Center Rental 13,000 16,000 3,000 0 16,000 3,000 Ambulance Fees 1,373,895 1,440,515 66,620 0 1,440,515 66,620 (3) Garbage Billing 232,700 232,700 0 0 232,700 0 Contributions 10, 000 10, 000 0 0 10, 000 0 Maps & Codes 40 40 0 0 40 0 Recreation Fees 422,450 438,877 16,427 0 438,877 16,427 (3) Cultural Arts 7,800 7,800 0 0 7,800 0 Athletic Revenue 121,650 124,800 3,150 0 124,800 3,150 Recreation Special Events 17,500 17,650 150 0 17,650 150 Planning & Zoning Fees 32,000 25,000 (7,000) 0 25,000 (7,000) Sale of Accident Reports 24,000 28,000 4,000 0 28,000 4,000 Vital Statistics 90,000 92,000 2,000 0 92,000 2,000 Mowing 15,000 15,500 500 0 15,500 500 Sub-Total $2,366,235 $2,455,082 $88,847 $0 $2,455,082 $88,847 INTERGOVERNMENTAL Indirect Costs: General CIP $155,000 $155,000 $0 $0 $155,000 $0 Utility Fund 1,485,547 1,485,547 0 0 1,485,547 0 Park & Rec Facilities Dev. Corp. 288,049 288,049 0 0 288,049 0 Crime Control District 200,000 200,000 0 0 200,000 0 Aquatic Park Fund 107,412 107,412 0 0 107,412 0 Direct Costs: General Fund Police Salaries 803,260 803,260 0 0 803,260 0 Gas Development Fund 100,000 100,000 0 0 100,000 0 Sub-Total $3,139,268 $3,139,268 $0 $0 $3,139,268 $0 MISCELLANEOUS Interest Income $478,185 $405,443 ($72,742) $0 $405,443 ($72,742) (4) Sale of City Property 0 15,000 15,000 0 15,000 15,000 Grant Proceeds-Grim. Justice 15,000 15,000 0 0 15,000 0 Grant Proceeds-CDBG 25,000 25,000 0 0 25,000 0 Overtime Reimbursements 5,000 7,000 2,000 0 7,000 2,000 Tax Attorney Fees 55,000 65,000 10,000 0 65,000 10,000 Other Income 37,170 36,775 (395) 0 36,775 (395) Special Invest. Fund Loan Payment 0 0 0 0 0 0 General CIP 0 0 0 0 0 0 SRO Reimbursement (BISD) 172,000 172,000 0 0 172,000 0 Sub-Total $787,355 $741,218 ($46,137) $0 $741,218 ($46,137) APPROPRIATION FROM FUND BALANCE Insurance Reserve $115,800 $115,800 $0 $0 $115,800 $0 Golf Course Equipment Loan 162,000 162,000 0 0 162,000 0 Previous Year Encumbrances 0 694,226 694,226 (694,226) 0 0 $277,800 $972,026 $694,226 ($694.226), $277,800 $0 TOTAL REVENUES $37,255,267 $37,906,842 $651,575 ($694,226) $37,212,616 ($42,651) Fiscal Year 200~/~009 Plal~ning ~~f~r~s3~~ .m_ ~` ~~~?~--~~~ ~~~is~: ~~r~e FY 2007/0 R~vi~ed c# ~ i''~IH FISCAL YEAR 2007-2008 SCHEDULE 3 -SUMMARY OF EXPENDITURES GENERAL FUND ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2007/08 FY 2007/08 ADOPTED ENCUMB. ENCUMB. BUDGET City Council $134,755 $135,948 $1,193 ($1,193) $134,755 $0 City Manager $558,180 $559,230 $1,050 $0 $559,230 $1,050 Communications Public Information $214,336 $214,516 $180 ($180) $214,336 $0 Citicable 306,357 382,168 75,811 (75,811) 306,357 0 Total Communications $520,693 $596,684 $75,991 ($75,991) $520,693 $0 City Secretary City Secretary $277,722 $277,722 $0 $0 $277,722 $0 Record Management 205,555 207,048 1,493 (1,493), 205,555 0 Total City Secretary $483,277 $484,770 $1,493 ($1,493), $483,277 $0 Legal $350,000 $350,000 $0 $0 $350,000 $0 Human Resources $119,940 $119,940 $0 $0 $119,940 $0 Finance Accounting &Administration $591,569 $588,144 ($3,425) $0 $588,144 ($3,425) Purchasing 225,878 225,883 5 (5) 225,878 0 Total Finance $817.447 $814,027 ($3,420) ($5) $814,022 ($3,425) Budget & Research Budget $99,873 $75,272 ($24,601) $0 $75,272 ($24,601) c5> Tax 226,038 224,157 (1,881) 0 224,157 (1,881) (e) Internal Audit 47,532 29,128 (18,404) 0 29,128 (18,404) ce) Total Budget & Research $373,443 $328,557 ($44,886) $0 $328,557 ($44,886) Municipal Court Administration/Prosecution $325,102 $340,598 $15,496 ($15,496) $325,102 $0 Court Records 422,523 412,408 (10,115) (1,816) 410,592 (11,931) Warrants 329,003 340,934 11,931 0 340,934 11,931 Teen Court 68,781 68,781 0 0 68,781 0 Judicial 90,345 90,345 0 0 90,345 0 Total Municipal Court $1,235,754 $1,253,066 $17,312 ($17,312), $1,235,754 $0 Planning and Development Administration $78,453 $78,453 $0 $0 $78,453 $0 Inspections 650,782 663,841 13,059 (13,059) 650,782 0 Planning 304,271 304,313 42 (42), 304,271 0 Total Planning and Development $1,033,506 $1,046,607 $13,101 ($13,101), $1,033,506 $0 Economic Development $145,097 $145,097 $0 $0 $145,097 $0 Library General Services $266,384 $266,517 $133 ($133) $266,384 $0 Public Services 886,426 906,824 20,398 (15,047) 891,777 5,351 Technical Services 775,070 775,125 55 (55), 775,070 0 Total Library $1,927,880 $1,948,466 $20,586 ($15,2351 $1,933,231 $5,351 Fiscai Year 20fl~/2Q09 Planing ~/~~orsi~~ -- ~_.~ ~ _-fly e~~ISe ~=~~ie. FY 2007/08 Revised Budg+~~ Neighborhood Services Neighborhood Resources Humane Division Consumer Health Code Enforcement Special Programs Total Neighborhood Services Public Works General Services Traffic Control Street & Drainage Total Public Works Park & Recreation General Services Parks Maintenance Recreation Services Athletic Program Services Senior Adult Services Youth Outreach & Cultural Total Park & Recreation Police General Services Administrative Services Criminal Investigation Uniform Patrol Technical Services Detention Services Property Evidence Communications Emergency Management Total Police Fire Department General Services Operations Emergency Medical Fire Inspections Emergency Management Total Fire Building Services Non-Departmental Sub-Total Departments FISCAL YEAR 2007-2008 SCHEDULE 3 -SUMMARY OF EXPENDITURES GENERAL FUND ADOPTED REVISED DIFF. PRIOR BUDGET BUDGET REVISED TO YEAR FY 2007/08 FY 2007/08 ADOPTED ENCUMB. T+iRM REVISED DIFF. TO EXCLUDING ADOPTED ENCUMB. BUDGET $293,060 $299,890 $6,830 ($3,640) $296,250 $3,190 670,961 675,312 4,351 (4,351) 670,961 0 267,686 267,686 0 0 267,686 0 322,321 353,067 30,746 (30,746) 322,321 0 0 119.804 119,804 (119,804) 0 0 $1,554,028 $1.715.759 $161,731 ($158.541) $1,557,218 $3,190 $163,591 $163,591 $0 $0 $163,591 $0 1,062,930 1,105,723 42,793 (42,793) 1,062,930 0 2,406,520 2.431.869 25.349 (25,349) 2,406,520 0 $3,633,041 $3.701.183 $68,142 ($68,142) $3,633,041 $0 $145,964 $145,964 $0 $0 $145,964 $0 1,186,737 1,189,504 2,767 (363) 1,189,141 2,404 (sl 767,166 799,119 31,953 (10,468) 788,651 21,485 (6) 217,787 227,238 9,451 (9,451) 217,787 0 166,710 168,885 2,175 0 168,885 2,175 (6) 143,033 143, 033 0 0 143, 033 0 $2,627,397 $2,673,743 $46,346 ($20.282) $2,653,461 $26,064 $717,484 $723,453 $5,969 ($5,969) $717,484 $0 750,951 763,049 12,098 (11,463) 751,586 635 1,978,420 1,985,871 7,451 (7,451) 1,978,420 0 4,261,997 4,264,107 2,110 (2,110) 4,261,997 0 610,137 622,207 12,070 (12,070) 610,137 0 408,253 409,992 1,739 (1,739) 408,253 0 373,989 378,959 4,970 (4,970) 373,989 0 936,642 960,329 23,687 (23,687) 936,642 0 347,973 338.378 (9,595) (49,109) 289,269 (58,704) ~~~ $10,385.846 $10,446,345 $60.499 ($118.568) $10.327,777 ($58,069) $318,440 $326,090 $7,650 ($8,800) $317,290 ($1,150) 7,291,912 7,293,433 1,521 (1,871) 7,291,562 (350) 850,122 962,434 112,312 (74,611) 887,823 37,701 ~~~ 464,612 462,712 (1,900) 0 462,712 (1,900) 0 21,648 21,648 (21,648) 0 0 $8,925,086 $9,066,317 $141,231 ($106,930) $8,959,387 $34.301 $628,288 $628,288 $0 $0 $628,288 $0 $1,104,647 $1,202,080 $97,433 ($97.433) $1,104,647 $0 $36,558,305 $37,216,107 $657,802 ($694,226) $36,521,881 ($36,424) Fiscal Year 200~12fl09 Planning ~t~rs~ic~ -~ ~-'~ ~g7- l~e~rise ~la~ge~ F~ Zoa7io~ ~ev~~~a ~~~~~t FISCAL YEAR 2007-2008 SCHEDULE 3 -SUMMARY OF EXPENDITURES GENERAL FUND lai RI--~ ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2007/08 FY 2007/08 ADOPTED ENCUMB. ENCUMB. BUDGET Reserves 8~ Other Expenditures Reserve for Capital Improvements $50,000 $50,000 $0 $0 $50,000 $0 Golf Course Equipment Replacement 162,000 162,000 0 0 162,000 0 Proposed Market Adjustment 305,961 305,961 0 0 305.961 0 Reserve for Self Insurance Fund 115,800 115,800 0 0 115,800 0 Sub-Total Reserves and Other $633,761 $633,761 $0 $0 $633,761 $0 TOTAL EXPENDITURES $37,192,066 $37,849,868 $657,802 ($694,226) $37,155,642 ($36,424) BALANCE $63,201 $56,974 ($6,227) $0 $56,974 ($6,227) NOTES: cn - Municipal Court fine and fees are currently trending behind original expectations, however, they appear to have begun a recovery in the last few months. ~2> - A large number of the Licenses and Permits fees are down, however, the has been a significant increase in permits due to progression with Birdville ISD projects. cs> - The increase in Charges for Service is due primarily to ambulance revenue above original expectation. Recreation fees have also outpaced original expectations. ca) - Miscellaneous Revenue is trending lower than originally anticipated due to a decrease in investment income. ~s> - Resulting savings are due to extended vacancies within this department. ~s> - Increases were due primarily to the alteration of the Part-Time/Seasonal Pay Plans, which took effect January 2008. m - As part of the reorganization effort involving Emergency Management, funding for several functions was transferred from Emergency Management to Emergency Medical, including hazardous materials disposal, fire fuel tank testing, fuel, fire station alert sys Fiscal Year 2008/2009 Planning ~,~ilt~rksht~g~ ._ ~="~' X007-08 ~~:vise~ ~~adget FY 2007/2008 Revised Budget FISCAL YEAR 2008-2009 SCHEDULE 13 -SUMMARY OF REVENUES AND EXPENDITURES UTILITY FUND ADOPTED REVISED DIFF. PRIOR BUDGET BUDGET REVISED TO YEAR FY 2007/08 FY 2007/08 ADOPTED ENCUMB. REVENUES Water Sales and Charges Sewer Sales and Charges Miscellaneous Sub-Total Revenues Aupropriation from Fund Balance Rate Stabilization Reserve for Self Insurance Big Fossil Creek Sewer Line Repair Previous Year Encumbrances TOTAL REVENUES EXPENDITURES Operating Administration Public Works Development Right of Way Maintenance Utility Billing & Collections Budget 8~ Research Accounting Services Purchase of Water/Sewer FTW Purchase of Water/Sewer TRA Building Services Non-Departmental Sub-Total Other 8~ Reserves Debt Service Franchise Fees Indirect Costs Payment In Lieu Of Taxes Transfer from Utility CIP Reserve to Information Services Fund Contribution to Equipment Svs. Transfer to Self Insurance Fund Market Adjustment Reserve for Capital Projects Sub-Total TOTAL EXPENDITURES BALANCE NRH REVISED DIFF. TO EXCLUDING ADOPTED ENCUMB. BUDGET $15,232,212 $14,777,130 ($455,082) $0 $14,777,130 ($455,082) 7,744,382 7,691,875 (52,507) 0 7,691,875 (52,507) 1,226,833 1,155,541 (71,292) 0 1,155,541 (71,292) $24,203,427 $23,624,546 ($578,881) $0 $23,624,546 ($578,881) $0 $0 $0 $0 $0 $0 38,600 38,600 0 0 38,600 0 0 119,453 119,453 0 119,453 119,453 0 36,033 36,033 (36,033) 0 0 $24,242,027 $23,818,632 ($423,395) ($36,033) $23,782,599 ($459,428) $266,648 $266,898 $250 $0 $266,898 $250 4,392,168 4,394,455 2,287 (2,287) 4,392,168 0 750,567 750,567 0 0 750,567 0 230,800 230,800 0 0 230,800 0 1,331,621 1,328,921 (2,700) 0 1,328,921 (2,700) 185,936 139,164 (46,772) 0 139,164 (46,772) 127,316 127,900 584 (584) 127,316 0 4,617,571 4,647,424 29,853 0 4,647,424 29,853 7,057,717 6,947,317 (110,400) 0 6,947,317 (110,400) 1, 078, 968 1, 078, 968 0 0 1, 078, 968 0 370,406 403,568 33,162 (33,162) 370,406 0 $20,409,718 $20,315,982 ($93,736) ($36,033) $20,279,949 ($129,769) $456,665 $456,665 $0 $0 $456,665 $0 681, 095 681, 095 0 0 681, 095 0 1,485,548 1,485,548 0 0 1,485,548 0 423,750 423,750 0 0 423,750 0 175, 000 175, 000 0 0 175, 000 0 50,000 50,000 0 0 50,000 0 38,600 38,600 0 0 38,600 0 0 0 0 0 0 0 521,651 521,651 0 0 521,651 0 $3,832,309 $3,832,309 $0 $0 $3,832,309 $0 $24,242,027 $24,148,291 {$93,736) ($36,033) $24,112,258 ($129,769) $0 ($329,659) ($329,659) $0 ($329,659) ($329,659) Fiscal Year 2008/2009 Planning Workshop - FY 2007-08 Revised Utility Budget FY 2007/2008 Revised Budget FISCAL YEAR 2008-2009 SCHEDULE 14 - SUMMARY OF REVENUES AND EXPEN DITURES UTILITY FUND -WATER OPERATIONS NRH ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2007/08 FY 2007/08 ADOPTED ENCUMB. ENCUMB. BUDGET REVENUES Water Sales and Chases Water Sales $15,055,912 $14,626,630 ($429,282) $0 $14,626,630 ($429,282) Water Taps 68,000 50,000 (18,000) 0 50,000 (18,000) Water Inspection Fees 24,000 24,000 0 0 24,000 0 Service Charges 72,900 67,200 (5,700) 0 67,200 (5,700) Water Wells 11,400 9,300 (2,100) 0 9,300 (2,100) Sub-Total $15,232,212 $14,777,130 ($455,082) $0 $14,777,130 ($455,082) Miscellaneous Interest Income $385,683 $360,325 ($25,358) $0 $360,325 ($25,358) Late Charges 282,000 264,000 (18,000) 0 264,000 (18,000) Joint Use Reim bursement-Watauga 44,000 62,000 18,000 0 62,000 18,000 Subdivision Meter Revenue 56,000 53,000 (3,000) 0 53,000 (3,000) Sub-Total $767,683 $739,325 ($28,358) $0 $739,325 ($28,358) Aoorooriation from Fund Balance Rate Stabilization $0 $0 $0 $0 $0 $0 Reserve for Self Insurance Fund 23,160 23,160 0 0 23,160 0 Previous Year Encumbrances 0 (185,985) (185,985) 185,985 0 0 Sub-Total $23,160 ($162,825) ($185,985) $185,985 $23,160 $0 TOTAL REVENUES $16,023,055 $15,353,630 ($669,425) $185,985 $15,539,615 ($483,440) EXPENDITURES Operating Administration $159,989 $160,139 $150 $0 $160,139 $150 Water Operations 3,374,995 3,375,482 487 (487) 3,374,995 0 Purchase of Water FTW 3,487,408 3,420,208 (67,200) 0 3,420,208 (67,200) Purchase of Water TRA 3,972,371 3,712,852 (259,519) 206,719 3,919,571 (52,800) Development 450,340 450,340 0 0 450,340 0 Right of Way Maintenance 152,480 138,480 (14,000) 0 138,480 (14,000) Sub-Total $11,597,583 $11,257,501 ($340,082) $206,232 $11-,463,733 ($133,850) Finance/Utility Collections Meter Reading $223,166 $223,166 $0 $0 $223,166 $0 Utility Billing/Customer Service 435,163 430,543 (4,620) 0 430,543 (4,620) Utility Collection Services 143,644 143,644 0 0 143,644 0 Accounting Services 76,390 76,740 350 (350) 76,390 0 Budget & Research 111,562 83,498 (28,064) 0 83,498 (28,064) Sub-Total $989,925 $957,591 ($32,334) ($350) $957,241 ($32,684) Fiscal Year 2008/2009 Planning Workshop - FY 2007-08 Revised Utility Budget FY 2007/2008 Revised Budget Building Services Non-Departmental Sub-Total Other 8 Reserves Debt Service Franchise Fees Indirect Costs Payment In Lieu Of Taxes Transfer from Utility CIP Reserve to Information Services Fund Contribution to Building/Equip. Svs Transfer to Self Insurance Fund Market Adjustment Reserve for Capital Projects Sub-Total TOTAL EXPENDITURES BALANCE NRH FISCAL YEAR 2006-2007 SCHEDULE 14 -S UMMARY OF REVENUES AND EXPENDITURES UTIL ITY FUND -WATER OPERATIONS ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2007/08 FY 2007/08 ADOPTED ENCUMB. ENCUMB. BUDGET $647,381 $647,381 $0 $0 $647,381 $0 $222,244 $242,141 $19,897 ($19,897) $222,244 $0 $13,457,133 $13,104,614 ($352,519) $185,985 $13,290,599 ($166,534) $273,999 $273,999 $0 $0 $273,999 $0 451,677 451,677 0 0 451,677 0 906,185 906,185 0 0 906,185 0 254,250 254,250 0 0 254,250 0 105,000 105,000 0 0 105,000 0 0 30,000 30,000 0 0 30,000 0 23,160 23,160 0 0 23,160 0 0 0 0 0 0 0 521,651 521,651 0 0 521,651 0 $2,565,922 $2,565,922 $0 $0 $2,565,922 $0 $16,023,055 $15,670,536 ($352,519) $185,985 $15,856,521 ($166,534) $0 ($316,906) ($316,906) $0 ($316,906) ($316,906) Fiscal Year 2008/2009 Planning Workshop - FY 2007-08 Revised Utility Budget FY 2007/2008 Revised Budget FISCAL YEAR 2008-2009 SCHEDULE 15 -SUMMARY OF REVENUES AND EXPENDITURES UTILITY FUND -SEWER OPERATIONS NRH ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2007/08 FY 2007/08 ADOPTED ENCUMB. ENCUMB. BUDGET REVENUES Sewer Sales and Charaes Sewer Sales $7,647,282 $7,598,575 ($48,707) $0 $7,598,575 ($48,707) Sewer Taps 24,000 24,000 0 0 24,000 0 Sewer Inspection Fees 23,000 23,000 0 0 23,000 0 Service Charges 48,600 44,800 (3,800) 0 44,800 (3,800) Miscellaneous 1, 500 1, 500 0 0 1, 500 0 Sub-Total $7,744,382 $7,691,875 ($52,507) $0 $7,691,875 ($52,507) Miscellaneous Interest Income $271,150 $240,216 ($30,934) $0 $240,216 ($30,934) Late Charges 188,000 176,000 (12,000) 0 176,000 (12,000) Sub-Total $459,150 $416,216 ($42,934) $0 $416,216 ($42,934) An~ro~riation from Fund Balance Rate Stabilization $0 $0 $0 $0 $0 $0 Reserve for Self Insurance Fund 15,440 15,440 0 0 15,440 0 Big Fossil Creek Sewer Line Repair 0 119,453 119,453 0 119,453 119,453 Previous Year Encumbrances 0 222,018 222,018 (222,018) 0 0 Sub-Total $15,440 $356,911 $341,471 ($222,018) $134,893 $119,453 TOTAL REVENUES $8,218,972 $8,465,002 $246,030 ($222,018) $8,242,984 $24,012 EXPENDITURES Ooeratinq Administration $106,659 $106,759 $100 $0 $106,759 $100 Sewer Operations 1,017,173 1,018,973 1,800 (1,800) 1,017,173 0 Sewer Treatment FTW 1,130,163 1,227,216 97,053 0 1,227,216 97,053 Sewer Treatment TRA 3,085,346 3,234,465 149,119 (206,719) 3,027,746 (57,600) Development 300,227 300,227 0 0 300,227 0 Right of Way Maintenance 78,320 92,320 14,000 0 92,320 14,000 Sub-Total $5,717,888 $5,979,960 $262,072 ($208,519) $5,771,441 $53,553 Finance/Utility Collections Meter Reading $148,777 $148,777 $0 $0 $148,777 $0 Utility Billing/Customer Service 285,108 287,028 1,920 0 287,028 1,920 Utility Collection Services 95,763 95,763 0 0 95,763 0 Accounting Services 50,926 51,160 234 (234) 50,926 0 Budget & Research 74,374 55,666 (18,708) 0 55,666 (18,708) Sub-Total $654,948 $638,394 ($16,554) ($234) $638,160 ($16,788) Fiscal Year 2008/2009 Planning Workshop - FY 2007-08 Revised Utility Budget FY 2007/2008 Revised Budget Building Services Non-Departmental Sub-Total Other 8~ Reserves Debt Service Franchise Fees Indirect Costs Payment In Lieu Of Taxes Transfer from Utility CIP Reserve to Information Services Fund Contribution to Building/Equip. Svs Transfer to Self Insurance Fund Market Adjustment Reserve for Capital Projects Sub-Total TOTAL EXPENDITURES BALANCE NRH FISCAL YEAR 2006-2007 SCHEDULE 15 -S UMMARY OF REVENUES AND EXPENDITURES UTILITY FUND -SEWER OPERATIONS ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2007/08 FY 2007/08 ADOPTED ENCUMB. ENCUMB. BUDGET $431, 587 $431, 587 $0 $0 $431, 587 $0 $148,162 $161,427 $13,265 ($13,265) $148,162 $0 $6,952,585 $7,211,368 $258,783 ($222,018) $6,989,350 $36,765 $182,666 $182,666 $0 $0 $182,666 $0 229,418 229,418 0 0 229,418 0 579,363 579,363 0 0 579,363 0 169,500 169,500 0 0 169,500 0 70,000 70,000 0 0 70,000 0 20,000 20,000 0 0 20,000 0 15,440 15,440 0 0 15,440 0 0 0 0 0 0 0 0 0 0 0 0 0 $1,266,387 $1,266,387 $0 $0 $1,266,387 $0 $8,218,972 $8,477,755 $258,783 ($222,018) $8,255,737 $36,765 $0 ($12,753) ($12,753) $0 ($12,753) ($12,753) Fiscal Year 2008/2009 Planning Workshop - FY 2007-08 Revised Utility Budget INFORMAL REPORT TO MAYOR AND CITY COUNCIL No. IR 2008-076 "~, Date: June 17, 2008 ~, ,'~ ~. Subject: Revenue and Expenditure Report for the Eight Months Ended `~' May 31, 2008 The Revenue and Expenditure Report for the eight months ended May 31, 2008 is attached for your review. An overall summary sheet of each fund is presented to provide an overview of the first eight months of fiscal year 2008. The more detailed revenue and expenditure reports follow the summary. Please note that some estimates are used, for example, in sales tax receipts for May. We believe these estimates to be reasonable and reflect a conservative picture of the City's financial status at this time. For comparison purposes, fiscal year 2007 year-end and year-to-date actual figures are presented. Also, fiscal year 2008 adopted and revised budgets are presented. The revised budget includes adopted revisions and encumbrances. Encumbrances are items that were approved by Council in the prior year, but actually purchased, paid for and completed in the current fiscal year. GENERAL FUND Total revenues in the General Fund through May were $27,486,415 which represents an increase of $1,330,633 compared with the same time in fiscal year 2007. Some revenue highlights for fiscal year 2008 include: 1. Current Property Tax collections for the year 2008 were $11,247,768 or 89.30% of budget, compared with $10,131,371 for the same period last year. The City has received the majority of property tax revenues. 2. Sales Tax revenues totaled $5,771,061 for the year compared to $5,549,097 in fiscal year 2007. Sales Tax Collections $s,ooo,ooo- $5, 000,00 0- $4, 000,00 0- $3, 000,00 0- $2, 000,00 0- $1,000,000- $0- ISSUED BY THE CITY MANAGER NORTH RICHLAND HILLS, TEXAS Thru May 2007 Thru May 2008 ~ a ,~ ~ rya; d y t ~ ~ ~~ ~ ~.}~~ {y: J E t I~ ~ ~F ~~' y~ ~ ~ I ~~ ~ T r l - { ~ r~i ~~W ~n7`,~si ~' s t ~ ~ -! ~ ~. ~h. 4 . ~ r 'i ,. ~' ~' ~ ~ i ~~ , _ ,, ~ ~ h'r _ ~~ I fps F ~ i ~ i y ~ ~f ~ Ur'_ ul i_ u '; ti ~ ~~ 7'~}str~ ~i` .. sa ` S '~ ~ ,~ti ~6 y ..~ h - ~y ~T 1 ~~ i o? . ~ 1t~ { ~~~. i ' 0n~ 1 ~ T 4* ~% ~y 'fI.S ~VL ~~_.. ~.. T 1 ., ~ S(~'_'1j., rr F ~j t - 5 f ~ T i ~ T ' ~' : r r ~ i^'Vl d Y t 3, cL } jb` ~ ~ J- 7 F ~i _ i 3. Fines and Forfeiture revenues were $1,452,107 for the year. This was a $27,756, or a 1.91 % decrease from this time period in fiscal year 2007. 4- Licenses and Permit revenue collections totaled $1,356,780, which is an increase of $233,709 from prior year levels at this time. The majority of this increase is due to Birdville Independent School District (BISD) activity. Licenses and Permit Revenues $1,400, 000 y $1,200;000• $1,000,000• $800,000• $600,000• $400,000• $200,000• $0• Overall, General Fund expenditures for the year totaled $24,246,752 or 64.12% of the revised budget. As previously mentioned, the revised budget and the May 2008 year- to-date numbers include prior year encumbrances. As mentioned last month, expenditures in the Office of Emergency Management through May 2008 totaled $283,020 or 83.64% of budget, which represent radio voice operations and maintenance fees due at the end of the first quarter of FY 2008. PARK & RECREATIONAL FACILITIES DEVELOPMENT FUND Sales tax revenues in the Park Development Fund totaled $2,885,531 compared to $2,774,549 for the same time period in FY 2007. Tennis Center revenues totaled $189,525 compared to $168,762 collected last year, which represents a slight increase of $20,763 from prior year at this time. Operating expenditures were $1,835,945, or 70.54% of budget. r 2 Thru May 2007 Thru May 2008 CRIME CONTROL DISTRICT Sales tax revenues in the Crime Control District (CCD) totaled $2,716,548 compared to $2,612,065 in fiscal year 2007. Operating expenditures totaled 65.33% of budget. Although the Crime Control District and the Park Development Fund each are funded by a half-cent sales tax, the total collections for the CCD are less than the Park Fund. Per State law, the CCD excludes sales tax on utility services such as electric service and telephone service while in the Park Fund utility services are taxed. PROMOTIONAL FUND Occupancy ,taxes are due on a quarterly basis and are paid by the end of the month after each quarter. Occupancy tax revenues totaled $118,194 this year compared to $149,826 in FY 2007. Last year an audit of occupancy taxes resulted in receipt of some back payments, which is why last year's to date revenues are larger than this year. Revenues from all other sources in this fund totaled $7,870 this year compared to $5,981 in FY 2007. Economic Development expenditures are 61.87% of budget including prior year encumbrances. As mentioned above, these are items that were approved by Council in the prior year, but actually purchased, paid for, and completed in the current fiscal year. DONATIONS FUND Donations Fund revenues for the first eight months of fiscal year 2008 were $111,721 compared to $132,351 in FY 2007. Donations Fund revenues primarily consist of the voluntary water bill contributions by citizens of North Richland Hills. Expenditures totaled $34,676 or 23.84% of budget. UTILITY FUND Operating revenues in the Utility Fund were $12,672,332 through May compared to $11,827,837 in FY 2007. The majority of the increase is due to water sales. Typically, water sales increase as rainfall decreases as shown in the graph below. Operating expenses were $12,119,062 compared to $10,956,496 in FY 2007. The majority of this increase is due to Trinity River Authority water costs. C 3 Utility Operating Revenues as Compared to Rainfall $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 Thru May 2007 Thru May 2008 AQUATIC PARK FUND 42 36 30 24 ~ ~ Revenues 18 c 'Rainfall 12 6 0 Aquatic Park revenues were $682,827 compared to $569,560 in FY 2007. Operating expenses totaled $1,108,030 which is 39.16% of budget. It is typical for expenditures to outpace revenues early in the season. At this point, there is no concern that revenues will not cover expenditures for this season. GOLF COURSE FUND Rounds of golf through May were 32,654 compared to 29,867 last year. Total operating revenues through May were $1,469,669 compared to $1,371,356 in FY 2007, an increase of $98,313. Total operating expenses and capital outlay were $1,016,400 compared to $832,347 in FY 2007. BUILDING SERVICES FUND Operating expenses in Building Services Fund through the year totaled $1,107,315 compared to $959,545 for the same period in FY 2007. Increases in operating expenses over last year are due to previous year encumbrances. As mentioned above, these are items that were approved by Council in the prior year, but actually purchased, paid for and completed in the current fiscal year. 4 EQUIPMENT SERVICES FUND Operating expenditures in the Equipment Services Fund for the year total $1,899,905 or 69.40% or budget compared to $1,638,153 for the same period in FY 2007. The majority of these expenses represent the purchase of replacement vehicles for various departments and an assortment of lawn maintenance equipment approved in the FY 2008 budget. INFORMATION SERVICES FUND Included in current year expenditures are prior fiscal year encumbrances for computer upgrades in several divisions of the department. These encumbrances account for the increase from the adopted budget to the revised budget. As mentioned above, these are items that were approved by Council in the prior year, but actually purchased, paid for and completed in the current fiscal year. Expenditures in the GIS Network division for the year totaled $211,550 compared to $148,895 for the same period last year. These expenses represent purchases for scanning hardware and payments of annual software maintenance for the Laserfiche imaging system approved in the FY 2008 budget. SELF-INSURANCE FUND Health and medical claims through April were $3,431,631 compared to $2,656,037 for the same period in fiscal year 2007, which is $775,594 higher and is due to more claims being filed so far this year. Due to the billing cycle of the third party administrator, health and medical claims are one month behind so May claims are not available at the time of this report. Insurance Fund claims through March and Human Resources operating expenses through May totaled $4,063,638 which is 50.87% of budget. c 5 Insurance Fund Operating Expenses $4,500,0"" $4,000,0 $3,500,0 $3,000,0 $2,500,0 $2,000,0 $1,500,0 $1,000,0 $500,0 SUMMARY This financial report reflects activity for the first eight months of fiscal year 2008. Revenues and cash flows are within budgeted parameters, and expenditures are also within budget parameters and reasonable compared to the prior year levels. Staff will continue to monitor financial trends to ensure that goals are met and cash flows are maximized to meet operational needs. Respectfully submitted, ~~ , Karen R. Bostic Managing Director 6 Thru May 2007 Thru May 2008 TABLE OF CONTENTS MONTHLY BUDGET REPORT May-08 1. Schedule -All Funds Summary 1-2 GOVERNMENTAL FUNDS 2. General Fund a) Revenues 3-4 b) Expenditures 5 3. Park & Recreation Facilities Development Fund a) Revenues & Expenditures 6 4. Crime Control and Prevention District Fund a) Revenues & Expenditures 7 5. Promotional Fund a) Revenues & Expenditures 8 6. Donations Fund a) Revenues & Expenditures 9 PROPRIETARY FUNDS ENTERPRISE FUNDS 7. Utility Fund a) Revenues 10 b) Expenditures 11 8. Aauatic Park Enterprise Fund a) Revenues & Expenditures 12 9. Golf Course Fund a) Revenues & Expenditures 13 INTERNAL SERVICE FUNDS 10. Building Services a) Revenues & Expenditures 14 Equipment Services b) Revenues & Expenditures 15 11. Information Services Fund a) Revenues & Expenditures 16 12. Insurance Fund a) Revenues & Expenditures 17 CITY OF NORTH RICHLAND HILLS INTERIM SCHEDULE OF REVENUES & EXPENDITURES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 EIGHT MONTHS (66.67%) OF FISCAL YEAR COMPLETED 2007/08 2007/08 ADOPTED REVISED 2007/08 2007/08 2006/07 FUND BUDGET BUDGET To Date % Budget Total 2006/07 2006/07 To Date % Actual General Fund Revenues $37,255,267 $37,949,493 $28,365,841 74.33% $36,759,015 $26,551,825 72.32% Expenditures (37,192,066) (37,812,172) (24,246,752) 64.12% (34,291,782) (22,192,935) 64.72% Net Balance $63,201 $137,321 $4,119,089 $2,467,233 $4,358,890 Park Facilities Devlp. Fund Revenues $5,599,664 $5,602,172 $3,526,114 62.94% $5,043,222 $3,104,459 61.55% Expenditures (5,599,664), (5,602,172) (3,526,115) 62.94% (4,428,019) (3,152,429) 71.19% Net Balance $0 $0 ($1) $615,203 ($47,970) Crime Control District Revenues $4,946,750 $5,026,909 $3,302,997 65.69% $4,504,417 $2,940,932 65.28% Expenditures (4,946,750) (5,026,909) (3,302,998) 65.71% (4,504,417) (2,940,932) 65.29% Net Balance $0 $0 ($1) $0 ($0) Promotional Fund Revenues $233,101 $240,896 $149,045 61.87% $295,268 $155,807 52.77% Expenditures (233,101) (240,896) (149,045) 61.87% (195,933) (123,721) 63.14% ~~et Balance $0 $0 $0 $99,335 $32,086 Donations Fund Revenues $222,850 $222,850 $111,721 50.13% $208,750 $137,921 66.07% Expenditures (141,153) (145,441) (34,676) 23.84% (109,406) (67,495) 61.69% Net Balance $81,697 $77,409 $77,045 $99,344 $70,426 Page 1 CITY OF NORTH RICHLAND HILLS INTERIM SCHEDULE OF REVENUES & EXPENDITURES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 EIGHT MONTHS (66.67%) OF FISCAL YEAR COMPLETED 2007/08 2007/08 ADOPTED REVISED 2007/08 2007/08 2006/07 2006/07 2006/07 FUND BUDGET BUDGET To Date % Budget Total To Date % Actual Utility Fund Revenues $24,242,027 $24,242,027 $12,698,065 52.38% $21,617,208 $12,176,456 56.33% Expenditures (24,242,027) (24,242,027) (14,275,184) 58.89% (20,818,478) (13,041,021) 62.64% Net Balance $0 $0 ($1,577,119) $798,730 ($864,565) Aquatic Park Fund Revenues $4,416,361 $4,422,772 $687,101 15.46% $3,892,588 $571,044 14.64% Expenditures (4,416,361) (4,422,772) (2,170,097) 49.07% (3,884,427) (1,934,330) 49.80% Net Balance $0 $0 ($1,482,996) $8,161 ($1,363,286) Golf Course Fund Revenues $2,456,467 $2,456,467 $1,454,574 59.21% $2,093,800 $1,290,874 61.65% Expenses (2,456,467), (2,456,467) (1,408,542) 57.34% (1,778,989) (1,222,796) 68.74% Net Balance $0 $0 $46,033 $314,811 $68,078 Buildina Services Revenues $2,204,343 $2,291,063 $1,548,340 67.58% $2,001,652 $1,196,220 59.76% Expenses (2,204,343), (2,291,063) (1,319,398) 57.59% (1,829,547) (1,122,679) 61.36% Jet Balance $0 $0 $228,942 $172,105 $73,540 Equipment Services Revenues $2,887,086 $3,050,396 $1,937,924 63.53% $2,598,422 $1,530,082 58.89% Expenses (2,887,086) (3,050,396) (2,108,500) 69.12% (2,598,422) (1,818,437) 69.98% Net Balance ($0) ($0) ($170,576) $0 ($288,355) Information Services Fund Revenues $2,821,303 $2,970,591 $1,745,736 58.77% $2,517,704 $1,652,359 65.63% Expenses (2,821,301) (2,970,591) (1,745,736) 58.77% (2,517,704) (1,652,359) 65.63% Net Balance $2 $0 $0 $0 ($0) Self-Insurance Fund Revenues $8,229,377 $8,239,377 $5,693,495 69.10% $7,676,307 $5,107,478 66.54% Expenses (8,229,377) (8,239,377) (4,101,703) 49.78% (7,676,307} (3,223,609) 41.99% Net Balance $0 $0 $1,591,792 $0 $1,883,869 Page 2 CITY OF NORTH RICHLAND HILLS GENERAL FUND REVENUES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 /-------------------- FISCAL YEAR 2007/08-----------------------/ /----------FISCAL YEAR 2006/07------------/ ADOPTED REVISED COLLECTED % TOTAL COLLECTED BUDGET BUDGET AS OF 05/08 BUDGET COLLECTIONS AS OF 05/07 ACTUAL TAXES Current Property Taxes $12,595,403 $12,595,403 $11,247,768 89.30% $11,593,032 $10,131,371 87.39% Delinquent Property Taxes 150,000 150,000 138,916 92.61 % 171,981 143,215 83.27% Penalty and Interest 115,000 115,000 104,681 91.03% 148,051 105,687 71.39% Franchise Taxes 3,516,000 3,516,000 2,836,160 80.66% 3,856,234 2,892,707 75.01% Utility Fund Franchise Taxes 775,818 775,818 403,084 51.96% 594,207 374,796 63.07% Sales Taxes 8,788,488 8,788,488 5,771,061 65.67% 8,568,080 5,549,097 64.76% Mixed Beverages 130,000 130,000 97,021 74.63% 129,860 96,705 74.47% Payment in Lieu of Taxes 423,750 423,750 282,500 66.67% 357,847 238,565 66.67% TOTAL TAXES $26,494,459 $26,494,459 $20,881,191 78.81% $25,419,292 $19,532,143 76.84% FINES AND FORFEITURES Municipal Court Fines $2,210,000 $2,210,000 $1,251,574 56.63% $1,982,324 $1,233,031 62.20% Library Fines 80,000 80,000 40,749 50.94% 81,864 55,324 67.58% Warrant 8 Arrest Fees 280,000 280,000 159,784 57.07% 262,011 191,508 73.09% TOTAL FINES 8 FORFEITURES $2,570,000 $2,570,000 $1,452,107 56.50% $2,326,199 $1,479,863 63.62% LICENSES AND PERMITS Miscellaneous Permits $130,550 $130,550 $95,580 73.21% $175,713 $112,145 63.82% Building Permits 740,000 740,000 664,837 89.84% 789,607 495,194 62.71% Electrical Permits 55,000 55,000 30,105 54.74% 61,861 38,946 62.96% Plumbing Permits 80,000 80,000 44,770 55.96% 82,901 56,160 67.74% Gas Drilling Permit 35,000 35,000 30,000 85.71 % 15,500 5,500 35.48% 4partment Inspections 83,000 83,000 56,930 68.59% 81,256 52,480 64.59% Paving Inspections 20,000 20,000 72,642 363.21% 14,207 12,338 86.84% Re-Inspection Fees 10,000 10,000 2,472 24.72% 6,522 4,777 73.24% License Fees 16,000 16,000 16,634 103.96% 15,616 15,096 96.67% Contractor Registration Fees 80,000 80,000 54,764 68.46% 93,101 63,342 68.04% Plan Review/Application Fee 25,000 25,000 63,201 252.80% 22,358 17,598 78.71 Animal License Fees 18,000 18,000 12,371 68.73% 18,160 11,602 63.89% Animal Adoption Fees 47,000 47,000 19,801 42.13% 36,611 24,527 66.99% Animal Impound Fees 65,000 65,000 28,069 43.18% 60,176 40,275 66.93% Crematorium Revenues 15,000 15,000 4,574 30.49% 4,134 3,738 90.42% Auto Impoundment Fees 15,000 15,000 9,402 62.68% 14,466 8,214 56.78% Food Service Permits 103,000 103,000 93,323 90.60% 101,618 94,903 93.39% Food Managers School 18,000 18,000 26,211 145.62% 25,854 18,338 70.93% Fire Inspection Fees 27,000 27,000 13,225 48.98% 37,522 28,553 76.10% Publicity Fees -Recreation 37,600 37,600 17,869 47.52% 37,055 19,345 52.21 TOTAL LICENSES AND PERMITS $1,620,150 $1,620,150 $1,356,780 83.74% $1,694,238 $1,123,071 66.29% Page 3 CITY OF NORTH RICHLAND HILLS G~NERALFUND REVENUES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 /------------------- FISCAL YEAR 2007/08-----------------------/ /----------FISCAL YEAR 2006/07------------/ ADOPTED REVISED COLLECTED % TOTAL COLLECTED BUDGET BUDGET AS OF 05/08 BUDGET COLLECTIONS AS OF 05/07 BUDGET CHARGES FOR SERVICE Park Facility Rental $6,200 $6,200 $6,365 102.66% $6,913 $4,821 69.74% Ambulance Fees 1,373,895 1,373,895 770,720 56.10% 1,280,842 686,025 53.56% Garbage Billing 232,700 232,700 156,087 67.08% 236,294 136,870 57.92% Maps & Codes 40 40 0 0.00% 145 111 76.55% Recreation Revenue 443,250 443,250 17,424 3.93% 410,921 10,767 2.62% Athletic Revenue 121,650 121,650 48,139 39.57% 111,427 53,998 48.46% Recreation Special Events 17,500 17,500 17,560 100.34% 16,812 16,812 100.00% Planning & Zoning Fees 32,000 32,000 18,263 57.07% 36,325 25,728 70.83% Sale of Accident Reports 24,000 24,000 17,184 71.60% 24,899 16,134 64.80% Vital Statistics 90,000 90,000 59,226 65.81 % 97,741 59,612 60.99% Mowing 15,000 15,000 16,579 110.53% 6,873 3,975 57.84% Contributions 10,000 10,000 10,000 100.00% 10,000 10,000 100.00% TOTAL CHARGES FOR SERVICE $2,366,235 $2,366,235 $1,137,547 48.07% $2,239,192 $1,024,853 45.77% INTERGOVERNMENTAL Indirect Cost -General CIP $155,000 $155,000 $103,333 66.67% $155,000 $103,336 66.67% Indirect Cost -Utility Fund 1,485,547 1,485,547 990,365 66.67% 1,414,807 943,200 66.67% Indirect Cost - Park/Rec. Corp. 288,049 288,049 192,033 66.67% 274,332 182,888 66.67% Indirect Costs -CCD 200,000 200,000 133,333 66.67% 200,000 133,336 66.67% Indirect Cost - NRH2O 107,412 107,412 71,608 66.67% 102,297 68,198 66.67% Direct Cost -Gas Dev. Fund 100,000 100,000 66,667 66.67% 300,000 200,000 66.67% Direct Cost -CCD 803,260 803,260 535,507 66.67% 934,024 622,680 66.67% . JTAL INTERGOVERNMENTAL $3,139,268 $3,139,268 $2,092,845 66.67% $3,380,460 $2,253,638 66.67% MISCELLANEOUS Interest Income $478,185 $478,185 $409,696 85.68% $800,412 $509,769 63.69% Overtime Reimbursement -Police 5,000 5,000 6,965 139.30% 10,516 4,308 40.97% BISD Reimbursement -Police SRO 172,000 172,000 90,763 52.77% 164,505 164,505 100.00% Grant Proceeds-CDBG 25,000 25,000 0 0.00% 10,086 12,681 125.73% Criminal Justice Grants 15,000 15,000 0 0.00% 7,379 0 0.00% Sale of City Property 0 0 0 0.00% 19,268 0 0.00% Other Income 92,170 92,170 58,521 63.49% 93,329 50,952 54.59% TOTAL MISCELLANEOUS $787,355 $787,355 $565,945 71.88% $1,105,495 $742,215 67.14% TOTAL REVENUES $36,977,467 $36,977,467 $27,486,415 74.33% $36,164,876 $26,155,783 72.32% Appropriation -Legal Settlement $0 $0 $0 0.00% $75 $0 0.00% Appropriation -Insurance Reserve 115,800 115,800 77,200 66.67% 190,800 127,200 66.67% Golf Course Equipment Loan 162,000 162,000 108,000 66.67% 0 0 0.00% Appropriation - PY Encumbrances 0 694,226 694,226 100.00% 403,264 268,843 66.67% TOTAL RESOURCES $37,255,267 $37,949,493 $28,365,841 74.75% $36,759,015 $26,551,825 72.23% Page 4 DEPARTMENT: City Council City Manager Communications City Secretary Legal Human Resources Finance Budget & Research Municipal Court Planning 8~ Development Economic Development Library Neighborhood Services 'ublic Works Parks and Recreation Police Emergency Management Fire Building Services Non-Departmental Permanent Street/Sidewalk Maintenance Self-Insurance Fund Internal Services Funds Golf Course Equipment Replacement Rail Station/820 Facility Planning Reserve for Capital Improvements TOTAL EXPENDITURES NET BALANCE CITY OF NORTH RICHLAND HILLS GENERAL FUND EXPENDITURES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 /-------------------- FISCAL YEAR 2007/08-----------------------/ /----------FISCAL YEAR 2006/07------------/ ADOPTED REVISED EXPENDED % TOTAL EXPENDED BUDGET BUDGET AS OF 05/08 BUDGET EXPENDITURES AS OF 05/07 ACTUAL $134,755 $135,948 $60,898 44.80% $97,703 $71,591 73.27% 558,180 558,180 379,781 68.04% 544,508 363,697 66.79% 520,693 596,684 364,834 61.14% 463,514 308,896 66.64% 483,277 484,770 276,890 57.12% 414,503 268,523 64.78% 350,000 350,000 146,097 41.74% 216,936 121,849 56.17% 119,940 119,940 71,139 59.31% 128,886 72,710 56.41% 817,447 817,452 529,633 64.79% 716,064 454,638 63.49% 373,443 373,443 197,241 52.82% 323,184 223,832 69.26% 1,235,754 1,253,066 757,726 60.47% 1,039,863 684,121 65.79% 1,033,506 1,046,607 663,781 63.42% 832,928 579,919 69.62% 145,097 145,097 80,055 55.17% 116,058 79,639 68.62% 1,927,880 1,943,166 1,180,403 60.75% 1,491,543 1,027,766 68.91 1,554,028 1,712,524 1,033,487 60.35% 1,292,470 828,602 64.11 2,833,041 2,901,183 1,781,583 61.41 % 2,472,810 1,475,228 59.66% 2,627,397 2,647,679 1,651,206 62.36% 2,358,083 1,496,781 63.47% 10,037,873 10,107,967 6,966,417 68.92% 9,533,254 6,159,431 64.61% 347,973 338,378 283,020 83.64% 72 0 0.00% 8,925,086 9,066,167 6,002,486 66.21% 8,617,004 5,572,378 64.67% 628,288 628,288 418,859 66.67% 460,656 307,104 66.67% 1,410,608 1,457,833 649,350 44.54% 1,318,143 860,497 65.28% 800,000 800,000 533,333 66.67% 1,100,000 733,333 66.67% 115,800 115,800 77,200 66.67% 109,800 73,200 66.67% 0 0 0 0.00% 141,400 94,267 66.67% 162,000 162,000 108,000 66.67% 0 0 0.00% 0 0 0 0.00% 250,000 166,667 66.67% 50,000 50,000 33,333 66.67% 252,400 168,267 66.67% $37,192,066 $37,812,172 $24,246,752 64.12% $34,291,782 $22,192,935 64.72% $63,201 $137,321 $4,119,089 $2,467,233 $4,358,890 Page 5 CITY OF NORTH RICHLAND HILLS PARK & RECREATION FACILITIES DEVELOPMENT FUND REVENUES AND EXPENDITURES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 /-------------------FISCAL YEAR 2007/08-----------------------/ /----------FISCAL YEAR 2006/07------------/ ADOPTED REVISED REV/EXP % TOTAL REV/EXP BUDGET BUDGET AS OF 05/08 BUDGET REV/EXP AS OF 05/07 ACTUAL REVENUES Sales Tax $4,494,244 $4,494,244 $2,885,531 64.21 % $4,284,040 $2,774,549 64.76% Tennis Center Revenue 308,500 308,500 189,525 61.43% 315,998 168,762 53.41 Youth Assn. Maintenance Fees 32,000 32,000 31,245 97.64% 37,397 8,397 22.45% Other Income 460,000 460,000 306,820 66.70% 0 0 0.00% Park Impact Fee 125,000 125,000 43,161 34.53% 111,121 83,706 75.33% Grant Proceeds 0 0 0 0.00% 190,692 0 0.00% Interest Income 179,920 179,920 68,160 37.88% 97,974 65,045 66.39% TOTAL REVENUES $5,599,664 $5,599,664 $3,524,442 62.94% $5,037,222 $3,100,459 61.55% Appropriation of Prior Year $0 $2,508 $1,672 66.67% $6,000 $4,000 66.67% TOTAL FUNDING SOURCES $5,599,664 $5,602,172 $3,526,114 62.94% $5,043,222 $3,104,459 61.56% EXPENDITURES OPERATING EXPENDITURES Parks Facilities Development Admin. $544,458 $545,298 $363,532 66.67% $464,474 $309,649 66.67% Maintenance & Operations 1,513,045 1,513,045 1,150,112 76.01 % 1,325,014 1,095,497 82.68% Tennis Center Operations 542,726 544,394 322,301 59.20% 485,187 289,446 59.66% TOTAL OPERATING EXP. $2,600,229 $2,602,737 $1,835,945 70.54% $2,274,675 $1,694,592 74.50% ^THER EXP. & RESERVES debt Service $1,322,125 $1,322,125 $881,417 66.67% $1,330,001 $886,667 66.67% Indirect Costs 288,049 288,049 192,033 66.67% 274,332 182,888 66.67% Non-Departmental 12,744 12,744 0 0.00% 14,181 0 0.00% Reserve for Economic Development 224,712 224,712 149,808 66.67% 117,693 78,462 66.67% Recreation Center Capital Project 500,000 500,000 333,333 66.67% 0 0 0.00% Reserve to Capital Projects 651,805 651,805 133,581 20.49% 417,137 309,821 74.27% TOTAL OTHER EXP. & RESERVES $2,999,435 $2,999,435 $1,690,172 56.35% $2,153,344 $1,457,838 67.70% TOTAL EXP. ~ RESERVES $5,599,664 $5,602,172 $3,526,115 62.94% $4,428,019 $3,152,429 71.19% NET BALANCE $0 $0 ($0) $615,203 ($47,970) Page b CITY OF NORTH RICHLAND HILLS CRIME CONTROL & PREVENTION DISTRICT REVENUES AND EXPENDITURES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 REVENUES Sales Tax Transition Fund Loan Interest Income TOTAL REVENUES Appropriation of Prior Year TOTAL FUNDING SOURCES EXPENDITURES Administration Administrative Services Criminal Investigations Uniform Patrol Detention Services Technical Services Property/Evidence Communications Transfer to Equipment Services TOTAL OPERATING EXP. nTHER EXP. 8~ RESERVES General Fund-Indirect Costs General Fund-Salaries Undesignated Potential Reserve Child Advocacy Center Reserve for Transition Other TOTAL OTHER EXP. & RESERVES TOTAL EXP. & RESERVES NET BALANCE /-------------------- FISCAL YEAR 2007/08-----------------------! /----------FISCAL YEAR 2006/07------------/ ADOPTED REVISED REV/EXP % TOTAL REV/EXP BUDGET BUDGET AS OF 05/08 BUDGET REV/EXP AS OF 05/07 ACTUAL $4,122,044 $4,122,044 $2,716,548 65.90% $4,013,162 $2,612,065 65.09% 766,304 766,304 493,690 64.42% 376,144 247,928 65.91% 58,402 58,402 39,320 67.33% 87,156 62,302 71.48% $4,946,750 $4.946,750 $3,249,558 65.69% $4,476,462 $2,922,295 65.28% $0 $80,159 $53,439 66.67% $27,955 $18,637 66.67% $4,946,750 $5,026,909 $3,302,997 65.71 % $4,504,417 $2,940,932 65.29% $68,082 $73,082 $51,478 70.44% $74,949 $53,176 70.95% 522,464 524,579 350,637 66.84% 487,316 315,501 64.74% 317,941 318,574 209,997 65.92% 302,983 196,368 64.81 2,041,033 2,075,895 1,382,516 66.60% 1,806,160 1,154,142 63.90% 337,456 338,058 215,200 63.66% 315,860 206,721 65.45% 306,296 267,394 182,354 68.20% 231,970 154,604 66.65% 73,685 149,533 81,969 54.82% 54,444 34,401 63.19% 90,674 90,674 32,195 35.51 % 11,133 7,424 66.68% 75,000 75,000 50,000 66.67% 25,000 16,664 66.66% $3,832,631 $3,912,789 $2,556,346 65.33% $3,309,815 $2,139,001 64.63% $200,000 $200,000 $133,333 66.67% $200,000 $133,333 66.67% 803,260 803,260 535,507 66.67% 934,024 622,683 66.67% 0 0 0 0.00% 0 0 0.00% 11,725 11,725 11,725 100.00% 16,590 16,590 100.00% 0 0 0.00% 0 0 0.00% 99,135 99,135 66,090 66.67% 43,989 29,326 66.67% $1,114,120 $1,114,120 $746,655 67.02% $1,194,603 $801,932 67.13% $4,946,750 $5,026,909 $3,302,998 65.71 % $4,504,417 $2,940,932 65.29% $0 $0 ($0) $0 $0 Page 7 CITY OF NORTH RICHLAND HILLS PROMOTIONAL FUND REVENUES AND EXPENDITURES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 REVENUES Occupancy Taxes Other Income Sale of History Books Interest Income TOTAL REVENUES Appropriation of Fund Balance TOTAL FUNDING SOURCES EXPENDITURES Economic Development TOTAL EXPENDITURES NET BALANCE /------------------- FISCAL YEAR 2007/08 -----------------------/ /----------FISCAL YEAR 2006/07------------/ ADOPTED REVISED REV/EXP % TOTAL REV/EXP BUDGET BUDGET AS OF 05/08 BUDGET REV/EXP AS OF 05/07 ACTUAL $205,000 $205,000 $118,194 57.66% $284,099 $149,826 52.74% 0 0 0 0.00% 0 0 0.00% 0 0 0 0.00% 0 0 0.00% 4,460 4,460 7,870 176.46% 10,427 5,981 57.36% $209,460 $209,460 $126,064 60.19% $294,526 $155,807 52.90% $23,641 $31,436 $22,981 73.10% $742 $0 0.00% $233,101 $240,896 $149,045 61.87% $295,268 $155,807 52.77% $233,101 $240,896 $149,045 61.87% $195,933 $123,721 63.14% $233,101 $240,896 $149,045 61.87% $195,933 $123,721 63.14% $0 $0 $0 $99,335 $32,086 Page 8 CITY OF NORTH RICHLAND HILLS DONATIONS FUND REVENUES AND EXPENDITURES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 REVENUES Contributions from Water Bills Interest Income Concert Series Other Income Keep NRH Beautiful Donation Critter Connection Revenue Shelter Donations/Contributions Donations-Spay/Neuter Program Transmitter Lease Income Sale of Books -Library TOTAL REVENUES Appropriation of Fund Balance TOTAL FUNDING SOURCES EXPENDITURES Library Spay/Neuter Services Humane Services Capital Advertising Critter Connection Keep NRH Beautiful Municipal Court-Teen Court Special Events/Concert Series General Public Improvement TOTAL EXPENDITURES NET BALANCE /-------------------FISCAL YEAR 2007/08 -----------------------/ /----------FISCAL YEAR 2006/07------------/ ADOPTED REVISED REV/EXP % TOTAL REV/EXP BUDGET BUDGET AS OF 05/08 BUDGET REV/EXP AS OF 05/07 ACTUAL $86,000 $86,000 $59,614 69.32% $89,726 $61,596 68.65% 16,300 16,300 19,919 122.20% 30,122 19,402 64.41% 0 0 10,526 0.00% 24,606 24,551 99.78% 63,050 63,050 8,847 14.03% 17,667 12,472 70.59% 15,000 15,000 0 0.00% 15,000 0 0.00% 1,000 1,000 25 2.50% 121 85 70.25% 34,000 34,000 6,830 20.09% 10,455 6,321 60.46% 5,000 5,000 4,586 91.72% 5,564 4,812 86.48% 0 0 0 0.00% 0 0 0.00% 2,500 2,500 1,374 54.96% 7,134 3,112 43.62% $222,850 $222,850 $111,721 50.13% $200,395 $132,351 66.05% $0 $0 $0 0.00% $8,355 $5,570 66.67% $222,850 $222,850 $111,721 50.13% $208,750 $137,921 66.07% $40,000 $41,788 $1,801 4.31 % $50,899 $26,788 52.63% 0 0 916 0.00% 612 0 0.00% 0 0 0 0.00% 0 0 0.00% 3,186 3,186 1,575 49.44% 2,931 1,657 56.53% 4,467 4,467 0 0.00% 108 108 100.00% 15,000 17,500 7,941 45.38% 8,534 6,124 71.76% 2,000 2,000 0 0.00% 2,000 0 0.00% 51,500 51,500 19,636 38.13% 37,395 32,818 87.76% 25,000 25,000 2,807 11.23% 6,927 0 0.00% $141,153 $145,441 $34,676 23.84% $109,406 $67,495 61.69% $81,697 $77,409 $77,045 $99,344 $70,426 Page 9 CITY OF NORTH RICHLAND HILLS UTILITY FUND REVENUE FOR THE EIGHT MONTHS ENDED MAY 31, 2008 /-------------------- FISCAL YEAR 2007/08-----------------------! /----------FISCAL YEAR 2006/07------------/ ADOPTED REVISED COLLECTED % TOTAL COLLECTED BUDGET BUDGET AS OF 05/08 BUDGET COLLECTIONS AS OF 05/07 ACTUAL WATER Water Sales & Adj. Cost $15,055,912 $15,055,912 $7,142,756 47.44% $12,267,433 $6,586,669 53.69% Service Charges 121,500 121,500 156,087 128.47% 111,666 72,896 65.28% Water Taps 68,000 68,000 20,060 29.50% 49,715 38,765 77.97% Water Inspection Fees 24,000 24,000 11,621 48.42% 9,213 7,100 77.07% Water Well Revenue 11,400 11,400 4,582 40.19% 5,087 4,529 89.03% TOTAL WATER $15,280,812 $15,280,812 $7,335,106 48.00% $12,443,114 $6,709,959 53.93% SEWER Sewer Sales 8~ Adj. Cost $7,647,282 $7,647,282 $4,783,708 62.55% $7,489,468 $4,346,879 58.04% Sewer Taps 24,000 24,000 6,256 26.07% 17,356 13,106 75.51 Sewer Inspection Fees 23,000 23,000 10,458 45.47% 10,170 7,001 68.84% TOTAL SEWER $7,694,282 $7,694,282 $4,800,422 62.39% $7,516,994 $4,366,986 58.09% MISCELLANEOUS Late Fees $470,000 $470,000 $282,873 60.19% $423,233 $303,148 71.63% Miscellaneous 1,500 1,500 778 51.87% 1,112 735 66.10% Subdivision Meter Revenue 56,000 56,000 17,700 31.61 % 40,656 30,606 75.28% Interest Income 656,833 656,833 189,517 28.85% 572,839 344,468 60.13% Joint Use Reimbursement (Watauga) 44,000 44,000 45,936 104.40% 96,331 71,935 74.67% TOTAL MISCELLANEOUS $1,228,333 $1,228,333 $536,804 43.70% $1,134,171 $750,892 66.21% JTAL OPERATING REVENUE $24,203,427 $24,203,427 $12,672,332 52.36% $21,094,279 $11,827,837 56.07% Appropriation -Rate Stabilization $0 $0 $0 0.00% $486,329 $324,219 66.67% Appropriation -Insurance Reserve 38,600 38,600 25,733 66.67% 36,600 24,400 66.67% Appropriation - PY Encumbrance 0 0 0 0.00% 36,960 24,640 66.67% TOTAL FUNDING SOURCES $24,242,027 $24,242,027 $12,698,065 52.38% $21,617,208 $12,176,456 56.33% Page 10 CITY OF NORTH RICHLAND HILLS UTILITY FUND EXPENSES & RESERVES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 /--------------------FISCAL YEAR 2007/08-----------------------/ /----------FISCAL YEAR 2006/07------------/ ADOPTED REVISED EXPENSES % TOTAL EXPENSES BUDGET BUDGET AS OF 05/08 BUDGET EXPENSES AS OF 05/07 ACTUAL OPERATING EXPENSES: ADMINISTRATION $266,648 $266,648 $208,977 78.37% $255,178 $163,541 64.09% Water Operations $3,374,995 $3,268,732 $1,944,664 59.49% $2,701,660 $1,767,508 65.42% Purchase of Water FTW 3,487,408.00 3,487,408 1,883,823 54.02% 3,073,740 1,732,301 56.36% Purchase of Water TRA 3,972,371.00 3,765,652 2,358,329 62.63% 3,582,493 2,118,613 59.14% Sewer Operations 1,017,173.00 1,017,173 579,559 56.98% 948,799 598,245 63.05% Sewer TreatmentFTW 1,130,163.00 1,130,163 831,846 73.60% 1,112,208 765,432 68.82% Sewer Treatment TRA 3,085,346.00 3,292,065 1,853,089 56.29% 2,568,089 1,797,097 69.98% Development 750,567 750,567 463,222 61.72% 659,825 427,174 64.74% TOTAL UTILITY OPERATIONS $16,818,023 $16,711,760 $9,914,532 59.33% $14,646,814 $9,206,369 62.86% Water Service $371,943 $371,943 $244,368 65.70% $348,900 $225,874 64.74% Customer Service 720,271 720,271 472,200 65.56% 664,988 425,502 63.99% Revenue Collections 239,407 239,407 149,372 62.39% 222,093 146,466 65.95% Accounting 127,316 127,900 81,388 63.63% 125,754 77,381 61.53% Budget 8~ Research 185,936 185,936 78,689 42.32% 157,803 113,432 71.88% Right of Way Maintenance 230,800 230,800 58,605 25.39% 164,384 68,289 41.54% TOTAL BILLING AND COLLECTION $1,875,673 $1,876,257 $1,084,622 57.81% $1,683,922 $1,056,944 62.77% BUILDING SERVICES $1,078,968 $1,078,968 $719,312 66.67% $588,527 $392,351 66.67% NON-DEPARTMENTAL $370,406 $476,085 $191,619 40.25% $485,235 $137,291 28.29% • JTAL OPERATING EXPENSES $20,409,718 $20,409,718 $12,119,062 59.38% $17,659,676 $10,956,496 62.04% OTHER EXPENSES & RESERVES Debt Service $456,665 $456,665 $304,443 66.67% $464,438 $309,625 66.67% Franchise Fees 681,095 681,095 403,084 59.18% 594,207 374,796 63.07% Indirect Cost 1,485,548 1,485,548 990,365 66.67% 1,414,807 943,205 66.67% Payment in Lieu of Taxes 423,750 423,750 282,500 66.67% 423,750 282,500 66.67% Allocated Utility CIP Reserve to Information Services Fund 175,000 175,000 116,667 66.67% 175,000 116,667 66.67% Contribution to Insurance Fund for Reserve for Future Claims 38,600 38,600 25,733 66.67% 36,600 24,400 66.67% Contribution to Support Svs. 50,000 50,000 33,333 66.67% 50,000 33,333 66.67% Reserve for Capital Projects 521,651 521,651 0 0.00% 0 0 0.00% Potential Undesignated Reserve 0 0 0 0.00% 0 0 0.00% TOTAL OTHER EXPENSES AND RESERVES $3,832,309 $3,832,309 $2,156,126 56.26% $3,158,802 $2,084,526 65.99% TOTAL EXP. & RESERVES $24,242,027 $24,242,027 $14,275,184 58.89% $20,818,478 $13,041,021 62.64% NET BALANCE $0 $0 ($1,577,118) $798,730 ($864,565) Page 11 REVENUES Admissions Advanced & Group Sales Food and Beverage Merchandise Lockers Interest Income Donations Aquatic Classes Special Events Miscellaneous Infrastructure Reserve Loan TOTAL REVENUES Appropriation of Prior Year TOTAL FUNDING SOURCES EXPENSES OPERATING EXPENSES General Services Parks & Public Grounds Business Office Marketing/Advertising Aquatics Maintenance Sift Shop Food Ice Cream Shop Group Sales Admissions Elements of Fun Birthday Parties Catering Library Concessions Rentals TOTAL OPERATING EXPENSES OTHER EXP. & RESERVES Reserve for Future Infrastructure Major Repairs Transfer Out - PARD Reserve for Aquatic Park Expansion Reserve for Insurance Debt Service Expense Non Departmental Indirect Costs TOTAL OTHER EXP. & RES. TOTAL OPERATING EXPENSES AND RESERVES NET BALANCE CITY OF NORTH RICHLAND HILLS AQUATIC PARK FUND REVENUES AND EXPENSES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 /-------------------- FISCAL YEAR 2007/08-----------------------/ /----------FISCAL YEAR 2006/07------------/ ADOPTED REVISED REV/EXP % TOTAL REV/EXP BUDGET BUDGET AS OF 05/08 BUDGET COLLECTIONS AS OF 05/07 ACTUAL $2,265,904 $2,265,904 $130,225 5.75% $1,833,833 $58,237 3.18% 1,192,060 1,192,060 346,187 29.04% 993,096 319,862 32.21 592,980 592,980 51,586 8.70% 541,231 37,431 6.92% 112,611 112,611 11,434 10.15% 103,541 8,576 8.28% 67,088 67,088 4,949 7.38% 59,461 2,374 3.99% 118,220 118,220 95,540 80.82% 175,245 105,342 60.11% 10,000 10,000 20,000 200.00% 20,000 20,000 100.00% 0 0 0 0.00% 78,985 0 0.00% 0 0 9,704 0.00% 68,155 7,267 10.66% 57,498 57,498 13,202 22.96% 16,815 10,471 62.27% 0 0 0 0.00% 0 0 0.00% $4,416,361 $4,416,361 $682,827 15.46% $3,890,362 $569,560 14.64% $0 $6,411 $4,274 66.67% $2,226 $1,484 66.67% $4,416,361 $4,422,772 $687,101 15.54% $3,892,588 $571,044 14.67% $749,448 $751,048 $309,392 41.19% $622,464 $314,513 50.53% 62,377 62,377 22,589 36.21% 86,429 23,563 27.26% 98,430 100,930 50,210 49.75% 87,946 48,149 54.75% 348,470 350,970 185,552 52.87% 307,854 164,165 53.33% 402,680 403,480 120,658 29.90% 443,998 112,578 25.36% 434,469 433,669 238,980 55.11% 420,735 240,697 57.21% 106,392 106,294 49,230 46.31% 90,693 46,252 51.00% 211,496 211,404 35,143 16.62% 204,284 39,978 19.57% 109,817 109,719 14,309 13.04% 110,097 13,405 12.18% 97,561 97,561 44,907- 46.03% 83,764 43,840 52.34% 87,904 87,904 24,167 27.49% 81,297 23,311 28.67% 7,408 7,408 823 11.11% 4,302 2,618 60.86% 26,710 26,700 3,921 14.69% 21,246 5,498 25.88% 28,441 28,457 1,407 4.94% 17,721 3,223 18.19% 38,161 38,161 0 0.00% 0 0 0.00% 13,492 13,585 6,742 49.63% 5,669 3,551 62.64% $2,823,256 $2,829,667 $1,108,030 39.16% $2,588,499 $1,085,341 41.93% $375,000 $375,000 $250,000 66.67% $375,000 $250,000 66.67% 60,000 60,000 40,000 66.67% 0 0 0.00% 432,522 432,522 288,348 66.67% 245,205 163,470 66.67% 50,000 50,000 33,333 66.67% 50,000 33,333 66.67% 543,179 543,179 362,119 66.67% 495,366 330,244 66.67% 24,992 24,992 16,658 66.65% 28,060 3,744 13.34% 107,412 107,412 71,608 66.67% 102,297 68,198 66.67% $1,593,105 $1,593,105 $1,062,067 66.67% $1,295,928 $848,989 65.51% $4,416,361 $4,422,772 $2,170,097 49.07% $3,884,427 $1,934,330 49.80% $0 $0 ($1,482,996} $8,161 ($1,363,286) Page 12 ROUNDS REVENUES Green Fees Carts Food/Beverage Pro Shop/Driving Range TOTAL OPERATING REVENUE General Fund Appropriation of Fund Balance Other TOTAL OTHER REVENUE TOTAL REVENUES COST OF GOODS SOLD GROSS PROFIT EXPENSES OPERATING EXPENSES Pro Shop Driving Range Golf Carts Course Maintenance Food & Beverage General and Administrative Capital Fixed Charges TOTAL OPERATING EXPENSES OTHER EXP. & RESERVES Debt Service Loan Payment -Equipment Fund Loan Payment -General Fund Loan Payment -Utility Fund Reserve for Equipment Purchases TOTAL OTHER EXP. & RESERVES TOTAL OPERATING EXPENSES AND RESERVES NET BALANCE CITY OF NORTH RICHLAND HILLS IRON HORSE GOLF COURSE REVENUES AND EXPENSES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 /--------------------FISCAL YEAR 2007/08-----------------------/ /----------FISCAL Y EAR 2006/07------ ------/ ADOPTED REVISED REV/EXP % TOTAL REV/EXP BUDGET BUDGET AS OF 05/08 BUDGET COLLECTIONS AS OF 05/07 ACTUAL 52,000 52,000 32,654 62.80% 50,865 29,867 58.72% $1,165,764 $1,165,764 $579,142 49.68% $936,759 $598,123 63.85% 455,000 455,000 291,414 64.05% 446,286 265,964 59.59% 501,950 501,950 293,625 58.50% 462,277 278,688 60.29% 427,032 427,032 305,488 71.54% 389,826 228,581 58.64% $2,549,746 $2,549,746 $1,469,669 57.64% $2,235,148 $1,371,356 61.35% $162,000 $162,000 $162,000 100.00% $0 $0 0.00% 0 0 0 0.00% 87,839 58,559 66.67% 29,661 29,661 19,774 66.67% 34,958 23,305 66.67% $191,661 $191,661 $181,774 94.84% $122,797 $81,865 66.67% $2,741,407 $2,741,407 $1,651,443 60.24% $2,357,945 $1,453,221 61.63% $284,940 $284,940 $196,869 69.09% $264,145 $162,346 61.46% $2,456,467 $2,456,467 $1,454,574 59.21% $2,093,800 $1,290,874 61.65% $377,220 $377,220 $174,201 46.18% $315,059 $139,248 44.20% 24,800 24,800 9,354 37.72% 18,970 12,437 65.56% 164,643 164,643 100,037 60.76% 133,686 115,941 86.73% 598,240 598,240 341,585 57.10% 306,563 261,102 85.17% 174,237 174,237 116,505 66.87% 117,513 74,241 63.18% 205,352 205,352 122,544 59.68% 190,004 109,038 57.39% 162,000 162,000 963 0.59% 0 0 0.00% 111,520 111,520 151,211 135.59% 111,520 120,340 107.91% $1,818,012 $1,818,012 $1,016,400 55.91% $1,193,315 $832,347 69.75% $549,246 $549,246 $366,164 66.67% $545,605 $363,737 66.67% 38,967 38,967 25,978 66.67% 40,069 26,713 66.67% 0 0 0 0.00% 0 0 0.00% 50,242 50,242 0 0.00% 0 0 0.00% 0 0 0 0.00% 0 0 0.00% $638,455 $638,455 $392,142 61.42% $585,674 $390,449 66.67% $2,456,467 $2,456,467 $1,408,542 57.34% $1,778,989 $1,222,796 68.74% $0 $0 $46,033 $314,811 $68,078 Page 13 CITY OF NORTH RICHLAND HILLS BUILDING SERVICES FUND REVENUES AND EXPENSES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 REVENUES CHARGES FOR SERVICE General Fund Utility Fund TOTAL CHARGES FOR SERVICE OTHER REVENUE Interest Income Sale of City Assets Other Income Transfer from Capital Projects Savings TOTAL OTHER REVENUE Appropriation of Reserves TOTAL REVENUES EXPENSES OPERATING EXPENSES Administration Building Services TOTAL OPERATING EXPENSES OTHER EXPENSES & RESERVES CIP Capital Maintenance Contribution to Debt Service Use of Prior Year Appropriations Reserve for Capital Projects TOTAL OTHER EXP. 8~ RESERVES TOTAL EXPENSES & RESERVES NET BALANCE /-------------------FISCAL YEAR 2007/08-----------------------/ /---------FISCAL YEAR 2006107------------/ ADOPTED REVISED REV/EXP % TOTAL REV/EXP BUDGET BUDGET AS OF 05/08 BUDGET REV/EXP AS OF 05/07 ACTUAL $628,288 $628,288 $418,859 66.67% $460,656 $307,104 66.67% 1,078,968 1,078,968 719,312 66.67% 980,879 653,919 66.67% $1,707,256 $1,707,256 $1,138,171 66.67% $1,441,535 $961,023 66.67% $63,335 $63,335 $63,188 99.77% $99,571 $61,499 61.76% 0 0 0 0.00% 0 0 0.00% 0 0 0 0.00% 0 0 0.00% 0 0 0 0.00% 200,000 0 0.00% $63,335 $63,335 $63,188 99.77% $299,571 $61,499 20.53% $433,752 $520,472 $346,981 66.67% $260,546 $173,697 66.67% $2,204,343 $2,291,063 $1,548,340 67.58% $2,001,652 $1,196,220 59.76% $166,647 $166,647 $107,771 64.67% $159,062 $102,191 64.25% 1,719,569 1,806,289 999,544 55.34% 1,425,782 857,354 60.13% $1,886,216 $1,972,936 $1,107,315 56.13% $1,584,844 $959,545 60.55% $267,800 $267,800 $178,533 66.67% $204,000 $136,000 66.67% 50,327 50,327 33,551 66.67% 40,703 27,135 66.67% 0 0 0 0.00% 0 0 0.00% 0 0 0 0.00% 0 0 0.00% $318,127 $318,127 $212,085 66.67% $244,703 $163,135 66.67% $2,204,343 $2,291,063 $1,319,398 57.59% $1,829,547 $1,122,679 61.36% $0 $0 $228,942 $172,105 $73,540 Page 14 CITY OF NORTH RICHLAND HILLS EQUIPMENT SERVICES FUND REVENUES AND EXPENSES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 /--------------------FISCAL YEAR 2007/08-----------------------/ /----------FISCAL YEAR 2006/07------------/ ADOPTED REVISED REV/EXP % TOTAL REV/EXP BUDGET BUDGET AS OF 05/08 BUDGET REV/EXP AS OF 05/07 ACTUAL REVENUES CHARGES FOR SERVICE General Fund $782,708 $782,708 $521,805 66.67% $711,553 $474,369 66.67% Utility Fund 1,094,262.00 1,094,262.00 729,508 66.67% 994,785.00 663,190 66.67% Utility CIP Fund 152,471.00 152,471.00 101,647 66.67% 138,610.00 92,407 66.67% Crime Control District 90,014.00 90,014.00 60,009 66.67% 81,831.00 54,554 66.67% Park & Recreation Dev. Fund. 74,696.00 74,696.00 49,797 66.67% 67,906.00 45,271 66.67% Other Funds 38,740.00 38,740 25,827 66.67% 35,218 23,479 66.67% TOTAL CHARGES FOR SERVICE $2,232,891 $2,232,891 $1,488,594 66.67% $2,029,903 $1,353,269 66.67% OTHER REVENUE Interest Income $79,800 $79,800 $77,757 97.44% $117,768 $76,614 65.06% Sale of City Property 67,000 67,000 0 0.00% 42,096 9,860 23.42% Transfer from General/Utility/CCD 75,000 75,000 50,000 66.67% 75,000 50,000 66.67% Other Income 113,600 113,600 170 0.15% 273,146 0 0.00% TOTAL OTHER REVENUE $335,400 $335,400 $127,927 38.14% $508,010 $136,474 26.86% TOTAL REVENUES $2,568,292 $2,568,292 $1,616,521 62.94% $2,537,913 $1,489,743 58.70% Appropriation of Fund Balance $318,795 $482,105 $321,403 66.67% $60,509 $40,339 66.67% TOTAL APPROPRIATIONS $318,795 $482,105 $321,403 66.67% $60,509 $40,339 66.67% '7TAL FUNDING SOURCES $2,887,086 $3,050,396 $1,937,924 63.53% $2,598,422 $1,530,082 58.89% cXPENSE OPERATING EXPENSES Administration $174,662 $174,662 $113,025 64.71 % $165,476 $105,824 63.95% Equipment Services 1,649,707 1,737,767 1,094,949 63.01 % 1,896,909 1,272,751 67.10% Equipment Purchases/Refurbishing 749,824 825,074 691,931 83.86% 62,509 259,578 415.27% TOTAL OPERATING EXPENSES $2,574,193 $2,737,503 $1,899,905 69.40% $2,124,894 $1,638,153 77.09% OTHER EXPENSES & RESERVES Debt Service $312,893 $312,893 $208,595 66.67% $270,426 $180,284 66.67% Reserve for Vehicle Replacement 0 0 0 0.00% 203,101 0 0.00% TOTAL OTHER EXP. & RESERVES $312,893 $312,893 $208,595 66.67% $473,527 $180,284 38.07% TOTAL EXPENSES & RESERVES $2,887,086 $3,050,396 $2,108,500 69.12% $2,598,422 $1,818,437 69.98% NET BALANCE ($0) ($0) ($170,576) $0 ($288,355) Page 15 REVENUES CHARGES FOR SERVICE - TELECOMMUNICATIONS General Fund Utility Fund/Utility CIP Support Services Fund Self-Insurance Fund Park/Recreation Fac. Devlp. Fund Aquatic Park Fund Crime Control District Promotional Fund TOTAL TELECOMMUNICATIONS CHARGES FOR SERVICE - COMPUTERS General Fund Utility Fund/Utility CIP Support Services Fund Self-Insurance Fund Park/Recreation Fac. Devlp. Fund Aquatic Park Fund Utility Reserves-Capital Projects Crime Control District Promotional Fund TOTAL COMPUTERS Interest Income Contribution from Citicable Transmitter Lease Income Other Income TOTAL REVENUES Appropriation of Prior Year TOTAL FUNDING SOURCES OPERATING EXPENSES General Services Major Computer Systems Microcomputer Systems Telecommunications Data Network GIS Network Public Safety TOTAL OPERATING EXPENSES OTHER EXPENSES & RESERVES Reserve for System Improvements Undesignated Potential Reserve TOTAL OTHER EXP. & RESERVES TOTAL EXPENSES & RESERVES NET BALANCE CITY OF NORTH RICHLAND HILLS INFORMATION SERVICES FUND REVENUES AND EXPENSES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 /--------------------FISCAL YEAR 2007/08-----------------------/ ADOPTED REVISED REV/EXP BUDGET BUDGET AS OF 05/08 BUDGET /----------FISCAL YEAR 2006/07------------/ TOTAL REV/EXP REV/EXP AS OF 05/07 ACTUAL $274,172 $274,172 $182,781 66.67% $249,247 $166,165 66.67% 58,757 58,757 39,171 66.67% 54,090 36,060 66.67% 18,393 18,393 12,262 66.67% 16,721 11,147 66.67% 2,880 2,880 1,920 66.67% 2,618 1,745 66.67% 10,467 10,467 6,978 66.67% 9,515 6,343 66.67% 14,999 14,999 9,999 66.67% 13,635 9,090 66.67% 14,810 14,810 9,873 66.67% 13,464 8,976 66.67% 3,180 3,180 2,120 66.67% 2,891 1,927 66.67% $397,658 $397,658 $265,105 66.67% $362,181 $241,454 66.67% $875,331 $875,331 $583,554 66.67% $795,755 $530,503 66.67% 515,634 515,634 343,756 66.67% 468,758 312,505 66.67% 72,718 72,718 48,479 66.67% 66,107 44,071 66.67% 19,084 19,084 12,723 66.67% 17,349 11,566 66.67% 35,213 35,213 23,475 66.67% 32,012 21,341 66.67% 103,399 103,399 68,933 66.67% 93,999 62,666 66.67% 14,004 14,004 9,336 66.67% 12,731 8,487 66.67% 122,999 122,999 81,999 66.67% 111,817 74,545 66.67% 8,630 8,630 5,753 66.67% 7,845 5,230 66.67% $1,767,012 $1,767,012 $1,178,008 66.67% $1,606,373 $1,070,915 66.67% $85,100 $85,100 $81,839 96.17% $132,593 $89,164 67.25% 9,000 9,000 6,000 66.67% 9,000 6,000 66.67% 75,000 75,000 61,910 82.55% 124,338 58,427 46.99% 487,533 487,533 3,646 0.75% 4,466 563 12.61 $2,821,303 $2,821,303 $1,596,508 56.59% $2,238,951 $1,466,523 65.50% $0 $149,288 $149,228 99.96% $278,753 185,835 66.67% $2,821,303 $2,970,591 $1,745,736 58.77% $2,517,704 $1,652,359 65.63% $211,777 $212,005 $135,181 63.76% $196,911 $128,278 65.15% 302,117 308,757 229,258 74.25% 419,985 330,906 78.79% 882,664 898,391 631,284 70.27% 400,327 423,268 105.73% 364,320 385,008 233,763 60.72% 209,614 154,479 73.70% 485,548 560,076 231,198 41.28% 230,301 275,862 119.78% 256,153 256,153 211,550 82.59% 220,430 148,895 67.55% 318,722 350,201 234,832 67.06% 200,570 150,459 75.02% $2,821,301 $2,970,591 $1,907,066 64.20% $1,878,138 $1,612,147 85.84% $0 $0 $0 0.00% $147,973 $0 0.00% 0 0 (161,330) 0.00% 491,593 40,212 8.18% $0 $0 ($161,330) 0.00% $639,566 $40,212 6.29% $2,821,301 $2,970,591 $1,745,736 58.77% $2,517,704 $1,652,359 65.63% $2 $0 $0 $0 ($0) Page 16 CITY OF NORTH RICHLAND HILLS INSURANCE FUND REVENUES AND EXPENSES FOR THE EIGHT MONTHS ENDED MAY 31, 2008 REVENUES HEALTH/MEDICAL WORKERS COMPENSATION GENERAL LIABILITY OTHER INCOME Interest Income Property Insurance Unemployment Insurance General/Utility/Aq. Park Fund Transfer Other Income TOTAL OTHER INCOME TOTAL REVENUES Appropriation of Prior Year TOTAL APPROPRIATIONS TOTAL FUNDING SOURCES EXPENSES OPERATING EXPENSES Health/Medical Workers Compensation Other Insurance Expenses Administration TOTAL OPERATING EXPENSES OTHER EXPENSES & RESERVES Life Insurance Premiums Reserve for Insurance Claims Undesignated Potential Reserve TOTAL OTHER EXP. & RESERVES TOTAL USES NET BALANCE /-------------------- FISCAL YEAR 2007/08-----------------------/ /----------FISCAL YEAR 2006/07------------/ ADOPTED REVISED COLLECTED % TOTAL COLLECTED BUDGET BUDGET AS OF 05/08 BUDGET REV/EXP AS OF 05/07 ACTUAL $7,152,897 $7,152,897 $4,768,598 66.67% $6,279,013 $4,186,009 66.67% $522,486 $522,486 $348,324 66.67% $781,898 $521,265 66.67% $227,843 $227,843 $151,895 66.67% $259,941 $173,294 66.67% $35,319 $35,319 $131,436 372.14% $148,399 $85,888 57.88% 95,738 95,738 63,830 66.67% 96,410 64,272 66.67% 40,694 40,694 27,026 66.41% 49,354 32,912 66.69% 154,400 154,400 102,933 66.67% 0 0 0.00% 0 0 92,786 0.00% 61,292 43,838 71.52% $326,151 $326,151 $418,011 128.16% $355,455 $226,910 63.84% $8,229,377 $8,229,377 $5,686,829 69.10% $7,676,307 $5,107,478 66.54% $0 $10,000 $6,667 66.67% $0 $0 0.00% $0 $10,000 $6,667 66.67% $0 $0 0.00% $8,229,377 $8,239,377 $5,693,495 69.10% $7,676,307 $5,107,478 66.54% $6,631,637 $6,641,637 $3,431,631 51.67% $5,142,085 $2,656,037 51.65% $491,398 $491,398 $170,429 34.68% $255,591 $159,446 62.38% $372,565 $372,565 $153,428 41.18% $297,732 $109,565 36.80% $483,148 $483,148 $308,150 63.78% $425,249 $263,820 62.04% $7,978,748 $7,988,748 $4,063,638 50.87% $6,120,657 $3,188,868 52.10% $57,629 $57,629 $38,065 66.05% $52,147 $34,741 66.62% 193,000 193,000 0 0.00% 943,198 0 0.00% 0 0 0 0.00% 560,305 0 0.00% $250,629 $250,629 $38,065 15.19% $1,555,650 $34,741 2.23% $8,229,377 $8,239,377 $4,101,703 49.78% $7,676,307 $3,223,609 41.99% $0 $0 $1,591,792 $0 $1,883,869 Page 17 2008/2009 Preliminary Budget ~1~h~ FISCAL YEAR 2008-2009 SCHEDULE 4 -SUMMARY OF PROPERTY TAX REVENUE AND DISTRIBUTION NET TAXABLE VALUE: Total Appraised Value as of May 15, 2008 $4,384,543,390 Less Exemptions: Disabled Veteran (3,623,414) Over 65 (113, 986,156) Homestead (321,781,231) Disabled Persons (9,274,610) Less: Personal Property Nominal Value Loss (6,054) Prorated Absolute (803) Agricultural Value Loss (8,691,638) Freeport Inventory Value Loss (438,126) Pollution Control/Prorated Absolute (265,504) Total Reduction to Values ($458,067,536) Add: Estimated Minimum ARB protested values 13,014,431 Incomplete Property 0 Less: Estimated Value Loss at May 15th at 3% (118,184,709) NET TAXABLE VALUE $3,821,305,576 ESTIMATED PROPERTY TAX COLLECTIONS: Net Taxable Value $3,821,305,576 Proposed Tax Rate per $100 Valuation $0.57 Estimated Total Tax Levy at 100% Collection $21,781,442 Less Estimated 1 % for Uncollectables (217,814) Less TIF Transfer (1,200,000) Less Debt Service Transfer (6,800,000) TOTAL ESTIMATED PROPERTY TAX COLLECTIONS(Operations) 99% $13,563,627 of Total Tax Rate TAX RATE DISTRIBUTION SCHEDULE: Tax Rate Distribution General Fund -Maintenance & Operations 58% $0.330600 Debt Service Fund 42% $0.239400 TOTAL DISTRIBUTION OF TAX RATE 100% $0.57000 100% Projected DISTRIBUTION OF ESTIMATED TAX REVENUE: Collection Collection Transfer to Debt Service Fund $8,000,000 $8,000,000 General Fund -Maintenance 8~ Operations 13,781,442 13,563,627 TOTAL ESTIMATED TAX REVENUE $21,781,442 $21,563,627 Fiscal Year 2008/2009 Planning Workshop -Preliminary Tax Ro!!s FY 2008/2009 Pr~iir~in~ry ~c~~ FISCAL YEAR 2008-2009 SCHEDULE 1 -SUMMARY OF REVENUES AND EXPENDITURES GENERAL FUND ADOPTED REVISED PRELIM ACTUAL ACTUAL BUDGET BUDGET BUDGET FY 2005/06 FY 2006/07 FY 2007/08 FY 2007/08 FY 2008/09 REVENUES Taxes $24,578,129 $25,419,292 $26,494,459 $26,483,888 $27,763,452 Fines & Forfeitures 2,065,177 2,064,186 2,570,000 2,057,410 2,067,214 Licenses & Permits 2,481,875 1,716,601 1,620,150 2,057,950 1,636,650 Charges for Service 2,178,610 2,282,950 2,366,235 2,455,082 2,572,595 Intergovernmental 3,198,934 3,180,460 3,139,268 3,139,268 3,191,231 Miscellaneous 900.903 1,199.132 787,355 741,218 556,725 Sub-Total Revenues $35,403,628 $35,862,621 $36,977,467 $36,934,816 $37,787,867 Appropriation from Fund Balance Legal Settlement $650,000 $0 $0 $0 $0 Insurance Reserves 103,800 0 115,800 115,800 115,800 Golf Course Equipment Loan 0 0 162,000 162,000 0 Previous Year Encumbrances 0 0 0 694,226 0 $753,800 $0 $277,800 $972,026 $115.800 TOTAL REVENUES $36,157,428 $35,862,621 $37,255,267 $37,906,842 $37,903,667 EXPENDITURES City Council $94,824 $97,703 $134,755 $135,948 $143,121 City Manager 490,731 544,508 558,180 559,230 570,254 Communications 442,549 454,516 520,693 596,684 530,973 City Secretary 424,995 414,502 483,277 484,770 512,322 Legal 337,223 216,937 350,000 350,000 350,000 Human Resources 111,860 128,885 119,940 119,940 123,507 Finance 703,261 716,064 817,447 814,027 878,977 Budget 8 Research 322,833 323,183 373,443 328,557 392,086 Municipal Court 1,050,358 1,039,860 1,235,754 1,253,066 1,290,944 Planning and Development 832,928 919,240 1,033,506 1,046,607 1,090,495 Economic Development 89,241 116,058 145,097 145,097 155,308 Library 1,411,958 1,491,542 1,927,880 1,948,466 1,947,059 Neighborhood Services 1,239,857 1,292,466 1,554,028 1,715,759 1,747,672 Public Works 2,816,188 2,472,808 3,633,041 3,701,183 3,732,900 Parks & Recreation 2,232,305 2,358,084 2,627,397 2,673,743 2,812,315 Police 8,793,276 9,533,326 10,385,846 10,446,345 11,142,928 Fire 8,138,663 8,617,080 8,925,086 9,066,317 9,794,597 Building Services 629,196 460,656 628,288 628,288 691,117 Non-Departmental 1,1 12,124 1,318,067 1.104,647 1,202,080 1,162,287 Sub-Total Departments $31,274,370 $32,515,485 $36,558,305 $37,216,107 $39,068,862 Reserves 8 Other Expenditures Reserve for Capital Improvements $685,000 $315,885 $50,000 $50,000 $550,000 Reserve for Street Maintenance 0 1,100,000 0 0 0 Reserve for Rail Station Development 400,000 0 0 0 0 Reserve for 820 Facility Planning 500,000 O 0 0 0 Reserve for CCD 0 200,000 0 0 0 Reserve for Economic Development 0 477,080 0 0 0 Golf Course Equipment Replacement 0 0 162,000 162,000 0 Proposed Market Adjustment 0 0 305,961 305,961 332,927 Legal Settlement 691,170 0 0 0 0 Reserve for Self Insurance Fund 303,800 109,800 115,800 115,800 115,800 Reserve for Building Services Fund 100,000 0 0 0 0 Reserve for Equipment Srvcs Fund 480,000 0 0 0 0 Reserve for Information Srvcs Fund 200,000 250,400 0 0 0 Sub-Total Reserves and Other $3,359,970 $2,453,165 $633,761 $633,761 $998,727 TOTAL EXPENDITURES $34,634,340 $34,968,650 $37,192,066 $37,849,868 $40,067,589 BALANCE $1,523,088 $893,971 $63,201 $56,974 ($2,163,922) Fiscal Yeal• 200~/2~0~ Planning ~g ;~; ~~~ .-~ ~~' ~~lg~ ~~~9li~ar~ ~r~~ral Iw~r?~ ~~..idg~t Flf 2008/2009 Pr~lirr~in~ry T~ FISCAL YEAR 2008-2009 SCHEDULE 2 -SUMMARY OF REVENUES GENERAL FUND ADOPTED REVISED PRELIM ACTUAL ACTUAL BUDGET BUDGET BUDGET FY 2005/06 FY 2006/07 FY 2007/08 FY 2007/08 FY 2008/09 TAXES Current Property Taxes $11,140,155 $11,593,032 $12,595,403 $12,595,403 $13,563,627 Delinquent Property Taxes 155,782 171,981 150,000 150,000 150,000 Penalty and Interest 158,295 148,051 115,000 125,000 115,000 Franchise Fees 3,855,170 3,642,773 3,516,000 3,509,769 3,575,000 Utility Fund Franchise Taxes 705,119 807,668 775,818 761,478 776,687 Sales Taxes 8,095,474 8,568,080 8,788,488 8,788,488 9,008,200 Mixed Beverages 123,355 129,860 130,000 130,000 130,000 Payment in Lieu of Taxes 344,779 357,847 423,750 423,750 444,938 Sub-Total $24,578,129 $25,419,292 $26,494,459 $26,483,888 $27,763,452 FINES AND FORFEITURES Municipal Court Fines $1,722,444 $1,720,311 $2,210,000 $1,748,410 $1,753,214 Library Fines 67,763 81,864 80,000 75,000 80,000 Warrant 8~ Arrest Fees 274,970 262,011 280,000 234,000 234,000 Sub-Total $2,065,177 $2,064,186 $2,570,000 $2,057,410 $2,067,214 9,804 LICENSES AND PERMITS Building Permits $1,198,237 $789,607 $740,000 $1,090,000 $740,000 Electrical Permits 105,253 61,861 55,000 53,000 50,000 Plumbing Permits 121,598 82,901 80,000 72,000 70,000 Mechanical Permits 87,483 89,050 65,000 69,500 65,000 Gas Drilling Permits 5,000 27,674 35,000 35,000 20,000 Miscellaneous Permits 79,050 96,852 65,550 136,350 135,550 Apartment Inspection Fees 77,886 81,256 83,000 84,000 85,000 Curb & Drainage Insp. Fees 160,041 14,207 20,000 75,000 10,000 Re-Inspection Fees 12,123 6,522 10,000 5,000 7,500 License Fees 14,178 15,616 16,000 18,000 18,000 Contractor Registration Fees 82,142 93,101 80,000 80,000 80,000 Plan Review/Application Fee 169,508 22,358 25,000 12,000 15,000 Animal License/Adoption Fees 64,127 54,771 65,000 58,000 60,200 Animal Control Impoundment 84,787 60,176 65,000 60,000 65,000 Crematorium Revenues 13,739 4,134 15,000 7,500 8,000 Auto Impoundment Fees 18,179 14,466 15,000 13,000 15,000 Food Service Permits 102,770 101,618 103,000 100,000 102,000 Food Managers School 17,317 25,854 18,000 27,000 28,000 Fire Inspection/Alarm Fees 31,854 37,522 27,000 25,000 24,500 Publicity Fees -Recreation 36,603 37,055 37,600 37,600 37,900 Sub-Total $2,481,875 $1,716,601 $1,620,150 $2,057,950 $1,636,650 Fiscal Year 20~~1~C~~9 r lenrting L~Jc~r~~~, __ ~=' ~~~~ ~re~i~~;ir~~ry e~erel F~t~ ~~c~t~e F~ 2U08/2009 ~~limin~~ ~ FISCAL YEAR 2008-2009 SCHEDULE 2 -SUMMARY OF REVENUES GENERAL FUND ADOPTED ACTUAL ACTUAL BUDGET FY 2005/06 FY 2006/07 FY 2007/08 CHARGES FOR SERVICE Park Facility Rental $6,868 Recreation Center Rental 13,394 Ambulance Fees 1,198,652 Garbage Billing 232,693 Contributions 10,000 Maps & Codes 0 Recreation Fees 418,346 Cultural Arts 6,239 Athletic Revenue 116,393 Recreation Special Events 16,933 Planning 8~ Zoning Fees 35,246 Sale of Accident Reports 24,778 Vital Statistics 91,494 Mowing 7,574 Sub-Total $2,178,610 INTERGOVERNMENTAL $6,913 16,055 1,280,842 236,294 10, 000 145 431,330 6,887 111,834 16,812 36,325 24, 899 97,741 6,873 $2,282,950 $6,200 13, 000 1,373,895 232,700 10, 000 40 422,450 7, 800 121, 650 17, 500 32, 000 24, 000 90, 000 15, 000 $2, 366, 235 REVISED BUDGET FY 2007/08 $6,200 16,000 1,440,515 232,700 10, 000 40 438,877 7, 800 124, 800 17, 650 25, 000 28, 000 92, 000 15, 500 $2,455,082 $155,000 $155,000 $155,000 1,414,807 1,485,547 1,485,547 274,332 288,049 288,049 200,000 200,000 200,000 102 , 297 107, 412 107, 412 934,024 803,260 803,260 100, 000 100, 000 100, 000 $6, 500 16,000 1,550,400 233, 500 10,000 50 445,645 8, 200 126, 800 8, 500 31,000 25, 000 95, 000 16,000 $2, 572, 595 Indirect Costs: General CIP $155,000 Utility Fund 1,347,435 Park 8~ Rec Facilities Dev. Corp. 261,269 Crime Control District 300,000 Aquatic Park Fund 97,426 Direct Costs: General Fund Police Salaries 1,037,804 Gas Development Fund 0 Sub-Total $3,198, 934 MISCELLANEOUS Interest Income $573,854 Sale of City Property 2,391 Grant Proceeds-Grim. Justice 22,080 Grant Proceeds-CDBG 21,951 Overtime Reimbursements 14,728 Tax Attorney Fees 63,634 Other Income 58,661 General CIP 0 SRO Reimbursement (BISD) 143,604 Sub-Total $900,903 APPROPRIATION FROM FUND BALANCE Legal Settlement $650,000 Insurance Reserve 103,800 Golf Course Equipment Loan 0 Previous Year Encumbrances 0 $753,800 TOTAL REVENUES $36,157,428 $3,180,460 $3,139,268 $3,139,268 RH PRELIM BUDGET FY 2008/09 $162, 750 1,559,824 302,451 210,000 112,783 843,423 0 $3,191,231 $800,412 $478,185 $405,443 $217,585 19,268 0 15, 000 15, 000 424 15, 000 15, 000 15, 000 10,086 25,000 25,000 25,000 1 O, 516 5, 000 7, 000 5, 000 68,791 55,000 65,000 55,000 22,754 37,170 36,775 37,400 102,376 0 0 0 164, 505 172, 000 172, 000 186, 740 $1,199,132 $787,355 $741,218 $556,725 $0 0 0 0 $0 $35, 862,621 $0 115, 800 162, 000 0 $277, 800 $37,255,267 $0 115, 800 162, 000 694,226 $972.026 $37,906,842 0 115,800 0 0 $115.800 $37,903,667 F;scai Year 200$/2009 Pl~nn~r~g ~~~c~r~ss~ __ ~='~ 200109 ~'~~I~~i;~r~~ C~~r~~r~l F~Ir~ 3~a~~ F1t'' 2pp812pp9 Prli6r~r " ~~ ~ R FISCAL YEAR 2008-2009 SCHEDULE 3 -SUMMARY OF EXPENDITURES GENERAL FUND ADOPTED REVISED PRELIM ACTUAL ACTUAL BUDGET BUDGET BUDGET FY 2005/06 FY 2006/07 FY 2007/08 FY 2007/08 FY 2008/09 City Council $94,824 $97,703 $134,755 $135,948 $143,121 City Manager $490,731 $544,508 $558,180 $559,230 $570,254 Communications Public Information $181,675 $182,745 $214,336 $214,516 $221,346 Citicable 260,874 271,771 306,357 382,168 309.627 Total Communications $442,549 $454,516 $520,693 $596,684 $530,973 City Secretary City Secretary $221,689 $221,426 $277,722 $277,722 $290,994 Record Management 203,306 193,076 205,555 207,048 221,328 Total City Secretary $424,995 $414,502 $483,277 $484,770 $512,322 Legal $337,223 $216,937 $350,000 $350.000 $350.000 Human Resources $111,860 $128,885 $119,940 $119,940 $123,507 Finance Accounting 8~ Administration $474,088 $491,704 $591,569 $588,144 $633,447 Purchasing 229,173 224,360 225,878 225,883 245,530 Total Finance $703,261 $716,064 $817,447 $814,027 $878,977 Budget & Research Budget $94,042 $91,605 $99,873 $75,272 $96,075 Tax 194,928 198,500 226,038 224,157 245,998 Internal Audit 33,863 33,078 47,532 29,128 50,013 Total Budget & Research $322,833 $323,183 $373,443 $328,557 $392,086 Municipal Court Administration/Prosecution $309,416 $284,246 $325,102 $340,598 $320,238 Court Records 307,336 313,841 422,523 412,408 443,103 Warrants 294,954 305,174 329,003 340,934 367,944 Teen Court 59,516 52,933 68,781 68,781 65,813 Judicial 79,136 83,666 90,345 90,345 93,846 Total Municipal Court $1,050,358 $1,039,860 $1,235,754 $1,253,066 $1,290,944 Planning and Development Administration $54,940 $75,676 $78,453 $78,453 $82,544 Inspections 524,349 600,830 650,782 663,841 684,768 Planning 253,639 242,734 304,271 304,313 323,183 Total Planning and Development $832,928 $919,240 $1,033,506 $1,046,607 $1,090,495 Economic Development $89,241 $116,058 $145,097 $145,097 $155,308 Library General Services $148,453 $187,549 $266,384 $266,517 $222,652 Public Services 659,147 667,414 886,426 906,824 879,517 Technical Services 604,358 636,579 775,070 775,125 844,890 Total Library $1,411,958 $1,491,542 $1,927,880 $1,948,466 $1,947,059 Fisca( Year 20G~/2009 ~~ann~r~c~ ~J~~-~~~~~ ~__ ~~``9 ~~'~.. ~~~ ~~ ~~~~~~_~~~~~~ ~~~~ral ~~r~c~ ~~~~~~ FY 2008!2009 Pr~~irrai~~ ~"'~ FISCAL YEAR 2008-2009 SCHEDULE 3 -SUMMARY OF EXPENDITURES GENERAL FUND ADOPTED REVISED PRELIM ACTUAL ACTUAL BUDGET BUDGET BUDGET FY 2005/06 FY 2006/07 FY 2007/08 FY 2007/08 FY 2008/09 Neighborhood Services Neighborhood Resources $258,313 $274,107 $293,060 $299,890 $315,745 Humane Division 533,699 534,262 670,961 675,312 717,689 Consumer Health 228,321 231,101 267,686 267,686 281,405 Code Enforcement 219,524 242,078 322,321 353,067 333,033 Special Programs 0 10,918 0 119,804 99,800 Total Neighborhood Services $1,239,857 $1,292,466 $1,554,028 $1,715,759 $1,747,672 Public Works General Services $146,595 $162,062 $163,591 $163,591 $161,657 Traffic Control 892,989 876,312 1,062,930 1,105,723 1,080,816 Street 8~ Drainage 1,776,604 1,434,434 2,406,520 2,431,869 2,490,427 Total Public Works $2,816,188 $2,472,808 $3,633,041 $3,701,183 $3,732,900 Park & Recreation General Services $110,747 $122,935 $145,964 $145,964 $158,829 Parks Maintenance 952,217 1,036,367 1,186,737 1,189,504 1,251,135 Recreation Services 726,515 730,070 767,166 799,119 841,481 Athletic Program Services 186,660 183,714 217,787 227,238 223,605 Senior Adult Services 148,225 154,554 166,710 168,885 182,060 Youth Outreach 8~ Cultural 107,941 130,444 143,033 143,033 155,205 Total Park 8~ Recreation $2,232,305 $2,358,084 $2,627,397 $2,673,743 $2,812,315 Police General Services $496,102 $648,761 $717,484 $723,453 $795,092 Administrative Services 625,849 601,230 750,951 763,049 811,027 Criminal Investigation 1,658,525 1,866,696 1,978,420 1,985,871 2,196,659 Uniform Patrol 4,005,253 4,206,983 4,261,997 4,264,107 4,619,874 Tactical Unit 25,671 15,240 0 0 0 Technical Services 706,308 605,781 610,137 622,207 611,085 Detention Services 364,340 364,444 408,253 409,992 415,731 Property Evidence 120,095 359,322 373,989 378,959 325,861 Communications 791,133 864,797 936,642 960,329 960,411 Emergency Management 0 72 347,973 338,378 407,188 Total Police $8,793,276 $9,533,326 $10,385,846 $10,446,345 $11,142,928 Fire Department General Services $279,042 $299,294 $318,440 $326,090 $343,318 Operations 6,360,295 6,791,386 7,291,912 7,293,433 7,929,591 Emergency Medical 768,003 791,241 850,122 962,434 1,013,543 Fire Inspections 396,930 423,555 464,612 462,712 508,145 Emergency Management 334,393 311,604 0 21,648 0 Total Fire $8,138,663 $8,617,080 $8,925,086 $9,066,317 $9,794,597 Building Services $629,196 $460,656 $628,288 $628,288 $691,117 Non-Departmental $1,112,124 $1,318,067 $1,104,647 $1,132,932 $1,162,287 Sub-Total Departments $31,274,370 $32,515,485 $36,558,305 $37,146,959 $39,068,862 Fiscal Year 2008f2~~~ Planr~~n ~`V~-rs~e~ __ ~ s~ ~~~~<!~~ ~'~~;~~"l~!~~Y ~el~era~ F=~~~^ ~~~ge~ FY 2008/2009 Pr~lim~n~.r~ 1`~i~l-~ FISCAL YEAR 2008-2009 SCHEDULE 3 -SUMMARY OF EXPENDITURES GENERAL FUND ADOPTED REVISED PRELIM ACTUAL ACTUAL BUDGET BUDGET BUDGET FY 2005/06 FY 2006/07 FY 2007/08 FY 2007/08 FY 2008/09 Reserves & Other Expenditures Reserve for Capital Improvements $685,000 $315,885 $50,000 $50,000 $550,000 Reserve for Street Maintenance $0 $1,100,000 $0 $0 $0 Reserve for Rail Station Development $400,000 $0 $0 $0 $0 Reserve for 820 Facility Planning $500,000 $0 $0 $0 $0 Reserve for CCD $0 $200,000 $0 $0 $0 Reserve for Economioc Dev. $0 $477,080 $0 $0 $0 Golf Course Equipment Replacement 0 0 162,000 162,000 0 Proposed Market Adjustment 0 0 305,961 305,961 332,927 Legal Settlement 691,170 0 0 0 0 Reserve for Self Insurance Fund 303,800 109,800 115,800 115,800 115,800 Reserve for Building Services Fund $100,000 $0 $0 $0 $0 Reserve for Equipment Srvcs Fund $480,000 $0 $0 $0 $0 Reserve for Information Srvcs Fund $200,000 $250,400 $0 $0 $0 Sub-Total Reserves and Other $3,359,970 $2,453,165 $633,761 $633,761 $998,727 TOTAL EXPENDITURES $34,634,340 $34,968,650 $37,192,066 $37,780,720 $40,067,589 BALANCE $1,523,088 $893,971 $63,201 $126,122 ($2,163,922) Fisca! Year 20081209 Plar~~lr ~g ~'~'r~h~~ ~ ~=Y 2U~3! ~reli~ir~~r~ ~e~er~l F~r~ edge Current Issues Texas Municipal Retirement System ~~~"'~ The Texas Municipal Retirement System (TMRS) was created by law in 1947 to provide secure retirement for municipal employees. The City of North Richland Hills is one of 821 member cities. Over the past few years demographic and economic factors have contributed to an increase in retirement costs. Demographic changes include lower employee turnover rates and an increase in retiree-to-active employee ratios. Economic factors include a decline in bond market interest rates and the cost of annually repeating benefits such as updated service credits and cost of living adjustments. TMRS began a strategic initiative in 2006 to address these concerns. The TMRS Board began soliciting input from various stakeholders and also formed an Advisory Committee, of which Councilman John Lewis is a member. The Board began to examine investment methodologies, funding methods, and long term liabilities. For much of its 60 year history, TMRS has invested primarily in fixed income instruments (such as government, high quality corporate, and agency bonds). This investment strategy provided a predictable annual income stream with minimal risk. Recently, the interest income from bonds has dropped to the lowest level in many years. In 2008, TMRS began to diversify its investment portfolio to include both stocks and bonds. Investing in the stock market will be done gradually and is designed to increase investment earnings while maintaining an appropriate level of risk. Along with the change in investment strategy, the TMRS board recently adopted a new actuarial method which will provide for better "pre-funding" of retirement benefits. Long- term, this will allow cities to see more progress with reducing our unfunded liabilities. The most significant impact of this new actuarial method is related to the pre-funding requirements of two different plan provisions, cost of living adjustments (COLA's) and updated service credits (USG's). 92% of TMRS member cities, including North Richland Hills, have adopted these two benefits on an annually repeating basis. Because they are annually repeating benefits, the actuarial study treats these as "committed benefits", which must be advance funded over the working life of each employee. The impact of advance funding these two benefits is the main reason why city contribution rates and costs are increasing. Last month the City received its rate letter from TMRS for calendar year 2009. With the same level of benefits offered next year as we have today, TMRS anticipates our contribution rate to increase to 18.43% up from 13.60%. Options are available to the City to either phase in the cost increase over a period of eight years or Council could consider adjusting benefit levels to lower our overall contribution rate. Should the Council choose the eight-year phase in option, the City's contribution rate for 2009 would increase to 14.26% compared to our 2008 rate of 13.60%. At the mid-year budget work session, Staff will be providing Council information regarding the changes that the TMRS Board of Directors implemented January 1, 2008 and its impact to the City as well as our employees and retirees. Also, in preparation for the 08/09 budget, Staff will be seeking Council direction regarding any possible changes to the City's TMRS benefits. Fiscal Year 2008/2009 Planning Workshop - current Jsscses Current Issues Questions ~.~'"~ • With the ability to fund, is Council interested in maintaining the current level of TMRS retirement benefits for our employees and retirees? • Would Council like to adopt the 8-year phase-in option for calendar year 2009 while legislative changes are being considered? • If not, what benefit options would you like staff to analyze? • With the ability to fund, would Council want staff to consider voluntary contributions towards reducing the City's TMRS unfunded liability? Fiscal Year 2008/2009 Planning Workshop -Current Jssues Current Issues Discretionary Gas Franchise Fee Increase ~. ~"~ Pursuant to the recent Settlement Agreement, at a city's request, Atmos will approve the execution of, or amendment to, the city's franchise agreement to increase franchise fee payments. The agreement, which caps the increase at a maximum of five (5) percent of gross revenues for gas sold within city limits, is effective for franchise payments made on May 1, 2008 or the effective date of the amendment changing the franchise agreement, whichever is later. The franchise fee is charged to Atmos for using the public streets, alleys, grounds and rights-of-way within the City for supplying gas to the residents of North Richland Hills. The gas franchise fee is currently 4% which equates to $375,000 - $400,000 in revenue to the General Fund per year. An increase of 1 % to the franchise fee would generate approximately $100,000 more per year. The increase in the franchise fee would be passed on to Atmos customers as an increase in their monthly bills. The average residential customer's bill would increase by approximately $0.50 to $0.60 cents per month. The increase to the franchise payment is discretionary, not mandatory. If Council desires to increase the fee, it will be necessary to pass an ordinance amending the existing franchise agreement with Atmos. Questions: • Is City Council supportive of modifying the franchise agreement with Atmos Energy to increase the franchise fee by 1 %? Fiscal Year 2008/2009 Planning Workshop - Gcrrrent Issues Current Issues Ambulance Fee Study NRH The City of North Richland Hills has established base fees for ambulance service in the City for both residents and non-residents. EMS ambulance service fees are set by Council and reviewed and adjusted periodically based on the Consumer Price Index. For the last several years the CPI adjustments have not kept pace with the rising costs of health care in general, and EMS ambulance fees specifically. The Fire Department Staff has conducted an ambulance fee survey of EMS providers in our area. The survey indicates that the City of North Richland Hills should consider a base fee increase to bring it in line with the fees charged for similar EMS ambulance services in our region. Staff has reviewed our EMS ambulance fees in North Richland Hills and those of similar systems in our region. The purpose of this study was to develop a proposal to bring the City's ambulance fee structure more in line with those in our region. The process included the following Staff members; Assistant City Manager Jared Miller, Fire Chief Andy Jones, Finance Director Larry Koonce, and Budget Director Mark Mills. Staff studied the current fee structure in our region, compared our fees with EMS systems similar to the NRH EMS system, evaluated the current and future funding requirements to maintain a high performance EMS system in our City, and formulated options for Council consideration. The findings for the City of North Richland Hills include the following: • Base rates for residents/non-residents are $363/$495. • Revenue per call for residents/non-residents is $218/298. • Collects between 60% and 65% of billed ambulance fees. • Cost recovery for resident/non-resident is 27%/37%. • We do not charge for treat-no-transport calls. The findings for the comparison communities with similar EMS Ambulance services: • Average base rates for residents/non-residents are $778/$830. • Average treat-no-transport fee is $206. The NRH EMS ambulance service is a high performance system that exceeds the levels of service typically found in the Dallas/Fort Worth area. That assessment is based upon a number of factors including response times, level of EMS skills provided, and the capabilities of our local hospital (North Hills Hospital is a Cycle II Chest Pain Center). If we revise our EMS ambulance fees to the average of our comparison communities, our cost recovery from resident/non-resident fees would increase from 27%/37% to ^-60%/67%. Fiscal Year 2008/2009 Planning Warkshop -Current Jssues Current Issues Resident Transports FY NRH 2008 2,824 2,824 2,824 2,824 2,824 2,824 What If Increase Fees By: 20% 40% 60% 80% 100% 120% Resident Fee $436 $508 $581 $653 $726 $799 Cost Recovery from Resident Fees 33% 38% 43% 49% 54% 60% Non-Resident Transports 2008 751 751 751 751 751 751 What If Increase Fees By: 20% 40% 60% 80% 100% 120% Non-Resident Fee $594 $693 $792 $891 $990 $1089 Cost Recovery from Non- Resident Fees 44% 52% 59% 67% 74% 82% Questions: • Is Council comfortable increasing EMS Ambulance fees? • Is the average of our comparison communities an acceptable rate to charge? • Is Council comfortable with a fee for treat-no-transport calls? Fiscal Year 2008/2009 Planning Workshop -Current Issues Current Issues Preventive Street Maintenance Program NRH As Council is aware inflation and the rising fuel costs are having a significant impact on many of the city's programs. One such program is the Preventive Street Maintenance Program. For the past few years Council has approved $800,000 per year for the program. The intent of the additional funds was for staff to make improvements on more streets. Staff has been able to include more streets in the program but because of escalating construction costs the additional number of streets involved is not proportional to the additional funding provided by Council. The table below indicates the cost increases in the various construction materials used in the program during the last 3 years. Program Cost Increases Item 2006 2007 2008 % Increase since 2006 Asphalt $ 32.00 $ 41.00 $ 49.58 55% Concrete $ 59.50 $ 72.00 $ 74.00 24% Curb/Gutter $ 18.22 $ 19.18 $ 19.95 10% Slurry Seal $ 1.77 $ 1.85 $ 1.91 8% In order to show how inflation has impacted the program since 2006, the total number of square yards (SY) of street that is scheduled to be improved with a 2-inch asphalt overlay in this year's program was calculated. Then a cost per square yard was calculated using both the 2006 and 2008 cost of construction materials. The comparison of this year's program (2008) shown with construction material costs for both 2006 and 2008 is show below Total area of street that will be overlaid this year ................ 41,176 SY Total cost of 2008 Program for 2-inch overlays ....................$688,122 (using 2008 construction material cost) Total cost of 2008 Program for 2-inch overlays ....................$613,816 (using 2006 construction material cost) 2006 2008 Annual % Increase Pavement Repair $14.68 $16.71 13% As shown above, it cost the City approximately 13% more per year to overlay streets since 2006. Fiscal Year 2008/2009 Planning Workshop -Current fssctes Current Issues NCH We are not certain at this time how inflation may impact next year's program. If it is assumed that the inflation rate will be the same next year as it was for this year and the year before, then the cost of the 2-inch asphalt overlays will increase by 13% and the cost for a slurry seal will increase by 8%. The table below reflects how much additional funding would be needed in order to offset inflation costs. Maintenance Process Inflation Rate 2008 Cost 2009 Cost Increase 2" Asphalt 13% $ 688,122.00 $ 777,578.00 $ 89,456.00 Slurry Seal 8% $ 111,878.00 $ 120,828.00 $ 8,950.00 Total increase in cost for the same program assuming the same inflation rate. $ 98,406.00 Based on the table above and assuming the same inflation rate, the City would need to increase the budget for the Preventive Street Maintenance Program by approximately $100,000 in order to maintain the program at the same level. The table below indicates what the Street Department will be able to accomplish at different funding levels assuming the inflation rate remains the same. Funding at $800,000 Level: Maintenance Cost per Square Pavement Pavement Budget Process Yard Improved (SY) Improved (Lane Miles) 2" Asphalt $ 18.88 35,752 5.07 $ 675,000.00 Slurry Seal $ 2.06 60,679 8.60 $ 125,000.00 Total $ 800,000.00 Funding at $900,000 Level: Maintenance Cost per Square Pavement Pavement Budget Process Yard Improved (SY) Improved (Lane Miles) 2" Asphalt $ 18.88 41,049 5.82 $ 775,000.00 Slurry Seal $ 2.06 60,679 8.60 $ 125,000.00 Total $ 900,000.00 We have tentatively budgeted $800,000 for the Preventive Street Maintenance Program in FY 2008/2009 Preliminary Budget. Questions: • If revenues are available, would Council like to fund the program at the same level as this year ($800,000) or fund at a higher level? $850,000? $900,000? • If staff cannot find excess of $800,000 in the General Fund for the Program, is Council receptive to using alternate funding sources? Fiscal Year 2008/2009 Planning Workshop -Current Issues Current Issues NRH Recreation Center (Cost Recovery, Cost of Operations) On March 24, 2008 Council approved a Professional Services Agreement with Brinkley Sargent Architects (BSA) for design and engineering of the new recreation center. The Recreation Center will be located south of Mid Cities Blvd and east of Davis Blvd. Staff is currently working with the developer to resolve site related issues. At this time bonds are scheduled to be issued in FY 2009. Once design begins, the project is expected to take three years to complete. The need for a centrally located recreation center was first identified by our citizens in the 1991 Park System Master Plan. Nine years later when the Plan was updated, citizens once again placed a new recreation center as one of the top priorities. This same need was again expressed in the 2007 Park, Recreation and Open Space Master Plan. A Public Attraction Facility Market and Economic Analysis prepared by the Leland Consulting Group and completed in September 1998, quantitatively and statistically demonstrated the need for recreation center services as well. The Leland Study recommended an 80,000 - 100,000 square feet facility with indoor aquatic features and other facility attraction amenities. The development and construction cost for the facility was estimated at 21,900,000 which is the current budgeted amount. Of that amount, $1,100,000 will be funded out of the Parks '/ Sales Tax with the remaining amount funded from the TIF. Facility Design and specific amenities will strongly influence the ability to recover costs and subsequently the level of subsidy. While fees and charges are expected to cover a percentage of operational costs, the General Fund will continue to provide the current level of funding that is provided for the existing recreation center and any subsidy beyond those two revenue sources will be provided through the Parks CIP Fund. The Executive Summary of the Leland Study suaaested a 75% cost recovery for the new facility. To achieve this level of cost recovery, pricing of memberships and programs will need to be established accordingly. The Scope of Services with Brinkley Sargent includes Financial Feasibility & Business Modeling which will include projected expenses and revenues based on the design and mix of amenities. To achieve the cost recovery goal it is likely that usage fees will increase. The new recreation center will provide a greater membership value than the current one, with outstanding amenities that will likely include a 10,000 square feet fitness center, walking track, double gymnasium and indoor water. Question: Does Council continue to support the 75% cost recovery goal? Fiscal Year 2008/2009 Planning Workshop -Current Issues Current Issues NCH Replacement of Network and Communications Infrastructure There is a proposed capital project that consists of replacing the City's network and telephone hardware at a cost of $700,000 ($400,000 telephone, $300,000 data). The current network hardware (Avaya) is five years old and is no longer being manufactured. Avaya has removed itself from the data network market making maintenance very expensive and parts difficult to find. When equipment breaks it is necessary to cannibalize abandoned equipment we have on hand to get the broken equipment back up and running. Additionally, it has become virtually impossible to find prospective employees who are skilled on the Avaya equipment. As technology has advanced, the number of systems City staff uses to complete their jobs has grown causing network traffic to increase at a phenomenal rate over the past five years. It is imperative that the City replace its network with a reliable and up to date system. The City's Fujitsu phone system is 10 years old. Fujitsu discontinued manufacturing the system and parts a couple of years after it was installed in 1998. An American company, Altura, purchased the rights to sell maintenance and the remaining Fujitsu 9600 systems and parts. The City has used Altura as their maintenance provider and they have done a great job over the years supporting the City's system. However, parts are hard to find, training for staff is in Arizona, and we are experiencing more and more issues with the phone system. At the new Library, the City installed Cisco equipment, including Cisco's phone system. This has positioned the City to replace the remainder of its facilities with this proposed project. The replacement of the City's network and telephone infrastructure will provide the City with next generation network equipment and IP telephone equipment. This means that both data and phone traffic will travel and be controlled by the same equipment. Additionally, it will work seamlessly with the City's new voicemail system. The project will allow City staff to train locally and provide advanced monitoring, security and diagnostic tools. Replacing both systems at the same time will: • Allow us to take advantage of shared labor costs for implementation and training; • Handle all network design issues at one time. Since both voice and data will be using the same equipment, we want to make absolutely sure we account for all traffic at design time; • Allow the ability to manage both phone and data systems through a single application interface; • Decrease wiring costs because both the phone and computer will use the same network jack; • Allow the City to discontinue maintenance with Altura for the current phone system, reducing maintenance costs the first year by $60,000; • Allow the City to take advantage of the network staff to support the phone system; and • Affect users only once. Fiscal Year 2008/2009 Planning Workshop -Current Issues Current Issues Questions: • Is City Council supportive of combining both projects into one? ~'"~ Fiscal Year 2008/2009 Planning Workshop - current Issues Current Issues Rail Initiatives ~'"'~ In 2006 the Fort Worth Transportation Authority (the T) hired the consulting firm of URS to conduct a feasibility study of the implementation of some type of mass transit system from southwest of downtown Fort Worth to north of DFW Airport. This study was named the Southwest-to-Northeast Transportation Corridor Study. Two (2) committees were initially set up to provide the T and URS direction throughout the study process. These committees are the Community Resource Council (CRC) which is primarily composed of neighborhood HOAs and interested individuals and a Technical Advisory Committee (TAC) which is made up of affected city and other governmental/quasi-governmental staff members. Councilmember Tim Welch participates on the CRC and staff members John Pitstick and Gregory Van Nieuwenhuize are members of the TAC. The Southwest-to-Northeast Transportation Corridor Study mainly evaluated the potential implementation of various transportation technology options from new freeways, to new HOV or managed lanes, to bus route expansion, to rail technologies. This study culminated in the determination of a Locally Preferred Alternative (LPA) which was the addition of a passenger rail system along DART's current freight-only Cottonbelt rail line. In late 2006, the T's Board of Directors unanimously endorsed the Preliminary LPA. Upon this approval, URS began the Environmental Impact Statement process. As a part of this process, rail station locations were considered and evaluated. Presently, rail station locations have been identified at Iron Horse Boulevard, immediately north of Loop 820, and within the Smithfield area, immediately east of Smithfield Road. Upon City Council's approval, these two (2) areas have been identified as mixed-use districts and the future development within each of these districts will include a large transit orientated development component. The Draft Environmental Impact Statement (DEIS) is anticipated to be complete in June 2008 and a 45-day public comment time period will begin thereafter. Public Hearings regarding the DEIS will be conducted throughout this summer. Following completion of the formal public hearings, URS will prepare responses to comments received on the DEIS and incorporate edits where appropriate. After the DEIS is edited and includes comments and responses, the document will be considered the Final Environmental Impact Statement (FEIS). It is anticipated that the FEIS will be submitted to the Federal Transit Administration in mid-2009 for approval which will allow for the project to move forward. The current timeline for initial passenger rail service in this corridor is late 2012 to early 2013. Prior to providing passenger rail service, strategic locations within the existing Cottonbelt corridor will need to be double-tracked, including at all rail station locations. Double-tracking will allow the continued use of freight trains on this rail line, while Fiscal Year 2008/2009 Planning Workshop -Current Issues Current Issues NCH providing for the additional use of passenger rail service. A fully double-tracked corridor is anticipated around 2030. The main hurdle to adding passenger rail service on the existing Cottonbelt line is the costs involved for the implementation and the continued costs of maintenance and operations for the service. Prior to the last legislative session, local leaders urged members of the State legislature to allow cities the ability to call an election to adopt an additional sales tax beyond the maximum allowable rate if this additional sales tax was for regional rail. The legislature did not take any action on this issue and since then businesses have organized to oppose such an action. In order to address the businesses' concerns, the Regional Transportation Council created a subcommittee called the Transit Authority Partnership. The primary purpose of this subcommittee was to investigate other possible funding options and to address the businesses concerns about the sales tax funding option. The subcommittee's effort in looking at different funding options is called Rail North Texas. Other funding options that are being considered by Rail North Texas are one or a combination of the following: • Increase in the sales tax • A gas sales tax • A motor vehicle sales tax • Increase in the motor vehicle registration fee • A local option gas tax • A vehicle miles driven tax • Anew resident impact fee • A transportation property tax • Local subsidy options Questions: • Does the Council have a preference for the currently considered funding options? • Conversely, is Council opposed to any of the currently considered funding options? Fiscal Year 2008/2009 Planning Workshop -Current Iss~~es Current Issues Sustainable Development Planning ~~~"'~ The City of North Richland Hills has taken a proactive approach toward planning for future commuter rail access. In the FY 2006/07 adopted budget City Council approved $85,000 in capital funds for developing a sustainable development strategy and ordinance to begin the process in creating a transit oriented mixed use district around the two future commuter rail station sites (Iron Horse and Smithfield). In addition, ongoing efforts have also been made by City Council and staff through: the 2004 Regional Rail Corridor Study that identified two future rail stations in North Richland Hills; the 2006 North Central Texas Council of Governments sustainable planning grant; the 2007 SW to NE Rail Corridor Study that has further refined rail station planning efforts; and, the recent November 12, 2007 Comprehensive Plan Update that identified mixed use planning districts around Iron Horse and Smithfield rail station areas. City Council has also dedicated to this point $700,000 for land and development costs. Staff is moving forward with a request for qualifications (RFQ) for hiring a consulting firm to review the existing Home Town ordinance and establish new mixed use codes for the Iron Horse and Smithfield station areas. We plan to have this process completed by April, 2009 in preparation for the May, 2009 Council of Governments call for sustainable development projects. If the City of North Richland Hills has adopted new sustainable development codes at the time of the "call for projects" the City of North Richland Hills will be eligible to apply for grants that could be used for land banking and public infrastructure. Development of new planning efforts around Iron Horse and Smithfield will stimulate interest and put emphasis on properties surrounding the two future rail sites. With anticipation of this focus it will be important to begin to purchase and preserve land for rail sites and surrounding development. It will also be important for City Council to reach a consensus and plan on how North Richland Hills will seek funding for commuter rail. Questions: • Does City Council want to set aside additional funds for land and development for future rail sites? • Would Council be interested in other funding options for capital improvements at future rail sites (bond packages, TIF district, regional grants)? Fiscal Year 200$/2009 Planning Workshop -Current Issues Current Issues TIF #1 Expansion Efforts History and Background ~'"'~ Tax Increment Finance District (TIF) #1 was created in 1998 with a 20 year financing plan. The existing TIF #1 area is approximately 95 acres and there has been about $8 million in new growth created from 1998 to 2007 (10 years). All taxing entities, including Birdville Independent School District (BISD), are participating in the existing TIF. Following the October 2007 TIF #1 Board meeting, City staff began to study the possibility of expanding the TIF to include new boundaries along Boulevard 26 which would pay for new public improvements within the expanded district. In January 2008, staff made a preliminary presentation of the TIF #1 expansion to City Council and received consensus to proceed to develop a project plan and financing plan, as well as to meet with all taxing entities to obtain participation in the expansion. Staff noted that BISD can participate (pay taxes) only to the extent of the current boundaries of TIF #1. Since BISD's current participation represents nearly 60% of TIF property tax revenues, without their participation, financing for additional public improvements will not be possible. Project Plan Development Public improvements in the new boundaries can include intersection improvements and burying utilities. Staff already had a good estimate of the cost of intersection improvements. Staff met with Oncor to discuss options for burying utility lines on the North Richland Hills side of Boulevard 26 between Glenview and Rufe Snow. Both parties looked at utility maps of the area and identified the following potential costs: 5,800 linear feet of bore @$250/foot 9 switchgears 20 transformers @$30,000 each @$15,000 each Required easements for switchgears and transformers Relocating above ground cable and phone lines Conversion of light poles Conversion of existing businesses to underground TOTAL ESTIMATE $1,450,000 $ 270,000 $ 300, 000 $ 25, 000 $ 955,000* $3,000,000 *estimate -will need to employ outside electrical consultant to verify specific costs Burying utilities for about 6,600 feet running from just south of Calloway Creek past the Rufe Snow intersection will cost about $454 per linear foot just for one side of Boulevard 26. Oncor stated that they would not give the City a written estimate on this large Fiscal Year 2008/2009 Planning Workshop -Current Issues Current Issues N~rt.H section because of unknown costs, but would provide a general map markup for general utility improvements. Based on the City's current understanding of this major utility effort, staff would recommend employing an outside consultant or contractor to verify specific costs for burying utilities. Meeting with Taxing Entities to Engender Participation In an effort to obtain participation from the taxing entities, the Mayor and City Manager met with officials of Tarrant County College and BISD in March and April. Reactions to the presentations were favorable and they expressed interest in further exploring expansion efforts. In May, Larry Koonce and John Pitstick met with representatives from Tarrant County and Tarrant County Hospital District to discuss the potential expansion of TIF #1. Carolyn Sims, Precinct Administrator for Commissioner Gary Fickes, Lisa McMillan the Economic Development Coordinator for Tarrant County and Scott Herndon from JPS Health Network were present. City staff made a presentation of proposed expansion efforts that included $2.5 million in public improvements within a 10 year time frame and expanding the TIF boundaries from 95 acres to 211 acres. All attendees were in favor of considering a TIF expansion. Tarrant County representatives pointed out that the North Richland Hills' TIF #1 was the smallest in terms of public improvements in the entire county, and encouraged North Richland Hills to consider expanding the TIF boundaries and public improvement efforts to justify expansion efforts that would bring substantial new growth to the area. They also asked City staff to explore the possibility of extending the TIF timeframe beyond the remaining 10 years. Revised Project Plan Options As a result of the meeting with Tarrant County and the Hospital District, staff went back to the drawing board to expand TIF boundaries, increase public improvements and explore the possibility of extending the time frame beyond the remaining 10 years. The preliminary project plan presented to Council in January included Boulevard 26 intersection improvements at Rufe Snow and Glenview, burying of above ground utilities along Boulevard 26, and the purchase of the old movie theater building within the Hills Business Center site to be converted to public use. The rough estimation of costs was $2.5 million. This plan included expanding the TIF boundaries from 95 acres to 211 acres. The estimated growth in taxable value over 10 years was estimated to be about $12 million. Staff explored expanding TIF boundaries to include all commercial properties in the Boulevard 26 corridor area (except North Hills Hospital and Calloway Creek property) from the southern City limits to Loop 820. This increased TIF property area from 211 to 392 acres. This, in turn, increased the potential growth of property values from $12 million to over $30 million in 10 years. The increased property values increased the Fiscal Year 2008/2009 Planning Workshop -Current Issues Current Issues ~~~ capacity of public projects from about $2 million to $3.5 million. The City's Bond attorneys advised that, based on an Attorney General's opinion, the timeframe of a TI F cannot be extended beyond its original length. Therefore, our expansion project plan and financing plan will be limited to 2018 (ten years). Based on the above mentioned parameters, staff is recommending two primary options for TIF public projects. Below are the most appropriate options for the TIF #1 expansion effort based on the latest information. Option 1 - Emphasis on Burying Utilities and improving two Major Intersections $3.5 million -10 years Burying above ground utilities approximately 1.25 miles (one side of roadway -approximately $454 per linear foot) $3,000,000 Glenview/Boulevard 26 and Rufe Snow/Boulevard 26 Intersection improvements $ 500.000 TOTAL $3,500,000 Option 2 - Emphasis on Major intersections and Gateways $3.5 million -10 years Glenview/Boulevard 26 and Rufe Snow/Boulevard 26 intersection improvements (Richland Hills matches with additional $500,000) $ 500,000 Rodger Line/Boulevard 26 intersection improvements $ 500,000 Rufe Snow/Glenview intersection improvements $ 500,000 Calloway Creek intersection improvements $ 500,000 Loop 820 Gateway improvements $ 500,000 Southern Gateway improvements $ 200,000 Consolidating utilities at 4 primary Blvd. 26 intersections ($200,000 for each intersection) $ 800.000 TOTAL $ 3,500,000 Note: The purchase of the old movie theater building in The Hills business center was eliminated from staff recommendations based on a concentrated emphasis on the intersection and utility improvements. It was also discovered that this property is not for sale at this time. Fiscal Year 2008/2009 Planning Workshop -Current Issues Current Issues Questions: ~1 R.H Should NRH recommend extending the TIF #1 boundaries to include all commercial properties in Boulevard 26 corridor area (except North Hills Hospital and Calloway Creek property) from southern city limits to Loop 820? • Is City Council in favor of pursuing TIF #1 Expansion for Option 1 or Option 2? Fiscal Year 2008/2009 Planning Workshop - Czrrrent issues Current Issues Public Facilities South of Loop 820 NRH The former Food Lion building, located at 4131 Rufe Snow, was acquired in 2003 for $650,000 and has been vacant for several years. The site was purchased with the intent of providing various community services. The date of loss with TML-Intergovernmental Risk Pool for this facility due to the damages from copper theft was 01/09/06. The original claim amount for the damages was $445,590.24, of which we have received $254,534.74. We have a $25,000 deductible, resulting in a potential remaining balance of $167,055.50. The remaining balance represents the Replacement Cost Value (RCV) minus the sum of the Actual Cash Value (ACV) and the Deductible (RCV - (ACV + D)). The remaining balance will only be paid to the City upon repair or replacement of the damage. TML-Intergovernmental Risk Pool has granted an extension to the City of North Richland Hills until 01/08/09. The city is to provide the Risk Pool a copy of the contract and construction plans. The city will also need to submit appropriate documentation showing expenses incurred and progress to date. After appropriate inspections and reviews are conducted, the Risk Pool will consider what portion of the remaining replacement cost balance can be paid. Staff has hired Brinkley Sargent Architects to provide preliminary plans for a Community Center at this location. The plans provided by Brinkley Sargent utilize 28,167 square feet of the building for community/meeting areas, a recreation area and library services. The basic building construction cost estimate is $2,150,000. The total project estimated cost including development is $3,193,318. This estimate includes: site work and landscaping, architectural and engineering fees, information services, furniture fixtures and equipment as well as a contingency. Staff has obtained a geotechnical study from CMJ Engineering, Inc. to evaluate the movement that has occurred with this building. Although the report indicates there is very low potential for future expansive soil movement, portions of the building's interior floor slab and exterior concrete will require removal and replacement. Staff also obtained a structural engineer's evaluation from Frank W. Neal and Associates, Inc. It noted exterior concrete removal and replacement for proper water drainage would be required. The warehouse portion of the building has the most distress and would require removal of interior walls and portions of the floor slab. The grocery store open portion of the building has the least amount of distress and would require less modification to become useable for occupancy. The Municipal Facility Master Plan prepared by Beck has named some alternative uses for this facility. The first proposed use would be reusing the existing facility as proposed by Brinkley Sargent Architects. Another potential use of this site could be new civic buildings. The last proposed option would be to sell the property. Questions: • In order to have an opportunity to receive the balance of the damages, we will need to prepare design and construction documents and move forward with site development. Does Council wish to move forward with a project? • Is Council comfortable using the current insurance proceeds to fund the engineering and design of a community facility? Fiscal Year 2008/2009 Planning Workshop - current Issues Future Issues Property Tax Caps /Restrictions on Appraisals 1~-~-: -l The last few legislative sessions have seen bills introduced that would limit the amount of revenues cities could earn, place caps on the amount of property taxes that could be raised and place restrictions on appraisals, including a reduction of the amount appraisals could increase per year. It appears that the 2009 legislative session will continue the trend. House Speaker Tom Craddick announced in April the creation of the House Select Committee on Property Tax Relief and Appraisal Reform. This committee is in addition to three other committees studying appraisals and/or tax limitations. The three other committees are: The House Committee on Appropriations - examining spending limit methodologies found among the various states as they impact state and local spending. The House Committee on Local Government Ways and Means -studying numerous aspects of the system for appraising property for property tax purposes. The Senate Committee on Finance's Subcommittee on Property Appraisal and Revenue Caps -reviewing the property tax appraisal system and studying the benefits and limitations of property tax appraisal caps compared to a limit on revenue a local jurisdiction can receive without the approval of voters. Cities have succeeded in the past, for the most part, with staving off bad taxation and revenue legislation. As laid out above, you can see that we will once again have a battle on our hands. Although there should be no impact to the 2008/09 budget, it is highly likely there will be some sort of impact to future budgets. Questions: • Should Staff, along with our consultants, continue the strategy of opposing revenue and appraisal caps that will be introduced in the next legislative session? Fiscal Year 2008/2009 Planning Workshop ®Fcature Issues Future Issues Legislation Allowing Mu/tijurisdictiona/ TIFs ~~_~_:1 Tax increment financing is a tool that local governments can use to publicly finance needed structural improvements and enhanced infrastructure within a defined area. These improvements usually are undertaken to promote the viability of existing businesses and to attract new commercial enterprises to the area. The cost of improvements to the area is repaid by the contribution of future tax revenues by each taxing unit that levies taxes against the property. Tax increment financing may be initiated only by a city. The City of North Richland Hills has worked with the City of Richland Hills for several years in a cooperative effort to make improvements along Boulevard 26 where it is contiguous to both cities. At this point the improvements include intersection enhancements, but additional improvements are desired. The issue with making additional improvements is funding. A Tax Increment Financing District (TIF) between the two cities would be an ideal way to fund projects along this common roadway. Currently State law does not allow a TIF to cross city limit boundaries. Staff would like to seek legislation in the 2009 legislative session to allow inter-city TIFs to help fund projects such as the one between North Richland Hills and Richland Hills. We see this as a great opportunity to promote cooperation between cities in revitalizing aging areas such as we have along Boulevard 26. Questions: • Should Staff move forward with introducing legislation that would allow inter-city TIFs? Fiscal Year 2008/2009 Planning Workshop - future Issues Future Issues N~.H H.R. 980 the Public Safety Employer-Employee Cooperation Act of 2007 Federal legislation, H.R. 980, was introduced on February 12, 2007 by Representative Dale Kildee (D-MI). On July 17, 2007, this legislation passed the House of Representatives by a vote of 314-97. It is currently pending consideration by the Senate. H.R. 980 grants collective bargaining rights to public safety employees, including law enforcement officers, firefighters and emergency medical services personnel. Should states or political subdivision within a state choose not to enter collective bargaining agreements with its public safety employees, H.R. 980 provides for enforcement of this Act's mandate through the United States Court of Appeals. During the 79t" Texas Legislative session similar legislation known as Meet and Confer (House Bill 204 and House Bill 2892) were passed into law. Meet and Confer allows a representative police or fire association in cities with a population of 50,000 or more, to meet and confer on any issues related to their employment. This can only be initiated through a petition of the association with final authorization by the governing body or through a certified election. The City of North Richland Hills believes H.R. 980 is simply a duplication of what has already become law in Texas. Furthermore, this type of legislation would negate the labor protection laws of the states, labor agreements of states and municipalities, existing civil service systems and the North Richland Hills Personnel Procedures. Additionally, by allowing public safety employees to negotiate terms of employment, such as wages, the Public Safety Employer-Employee Cooperation Act essentially results in a large unfunded federal mandate. We believe that the federal government should not undermine municipal authority with respect to making fundamental employment decisions. The City also believes this is an issue best resolved at the state level, not by our federal government. Questions: • Should Staff, along with our consultants, continue the strategy of opposing collective bargaining at the Federal level of government? Fiscal Year 2008/2009 Planning Workshop -Future issues Future issues '~VRH South Holiday District Improvement Program The City must assure that its older neighborhoods retain their quality and character as they age. To do this, the City must make sure that it maintains the aging infrastructure and promotes individual home maintenance. Deterioration of either promotes the deterioration of the other. The deterioration of both hurts the overall image of the City. Along with efforts to revitalize Boulevard 26 and continuing efforts to expand TIF #1, Staff wants to place a concentrated effort to preserve the South Holiday District, the neighborhoods delineated by Boulevard 26, Glenview Drive, Rufe Snow Drive and NE Loop 820. While all neighborhoods need to be monitored and protected, we want to place special emphasis on this district. The neighborhoods in the district were developed between the early 1950s and mid 1960s and represent a portion of the first generation of neighborhoods in North Richland Hills. City departments, including Public Works, Neighborhood Services and Planning and Inspections, will work in the district to maintain the infrastructure and work with homeowners to upkeep their homes to make sure the district retains the character it has enjoyed for the past decades. Public Works would make sure that sewer and water lines and streets are maintained. Neighborhood Services would keep a close eye on code violations. And, Planning and Inspections would work with homeowners to renovate their homes and target houses in need of repairs by connecting homeowners with volunteer groups and the Neighborhood Improvement Program. The City will also research rental maintenance ordinances and see if neighboring cities are successful in implementation of such ordinances. To continue the preservation effort, the City of North Richland Hills could offer special programs to that district to encourage homeowners to preserve their individual homes. The City of Richardson has implemented a Home Improvement Incentive that gives homeowners a discount on property taxes if that homeowner invests at least $20,000 into their home. The City of Richardson pays the homeowner ten times the increased property tax on a reinvested property one time to offset the property tax increase for a ten year period. If the City of North Richland Hills wanted to follow this route, the City would have to decide the amount of funding for the program and where the funding should come from. Questions • Is Council agreeable to concentrate preservation efforts in the South Holiday District? • Is Council willing to fund revitalization programs in the South Holiday District? Fiscal Year 2008/2009 Planning Workshop -Future Issues Updates Status of Bond Election Programs 1994 BOND ELECTION PROGRAM In 1994, asixteen-member Citizen Advisory Committee was appointed by the City Council to review the City's capital improvement needs for the following five to seven years. The Committee spent several months reviewing and assessing various capital improvement needs. The Committee examined nearly $40,000,000 in needed projects and recommended $23,540,000 for voter consideration in a bond election package. Street and drainage improvements were an integral part of the authorized proposal. Street projects were prioritized according to which projects would provide the most positive impact on traffic flow and congestion in the City. Drainage projects were ranked according to which project would protect the most property from flooding and erosion. All public safety projects recommended by City staff were included in the bond election. The projects were divided into three propositions according to the type of project for the bond election. The election was held on September 27, 1994. All three propositions passed by a 2 to 1 margin. The propositions are outlined as follows: Amount Amount Issued 2008 Authorized Authorized To-Date Issue Un-issued Streets $20, 000, 000 $19, 395, 000 $180, 000 $425, 000 Drainage 1,865,000 1,865,000 0 0 Public Safety 1,675,000 1,675,000 0 0 Totals: $23, 540, 000 $22, 935, 000 $180, 000 $425, 000 As of March 2008, the City has issued all but $605,000 for projects approved in the 1994 bond election: $19.4 million in street bonds, $1.9 million of drainage bonds, and $1.7 million in public safety bonds. The 2008 G.O. bond sale will pay for signal, street and utility improvements at Holiday Lane and Dick Lewis Drive in the amount of $180,000. This will leave a balance of $425,000 from the 1994 election. 2003 BOND ELECTION PROGRAM In fiscal year 2002, City Council appointed a Citizens Capital Improvements Study Committee to evaluate major capital project needs for the City over the following seven to ten years. The Committee evaluated and prioritized streets, drainage, and facility improvements that would benefit the citizens of North Richland Hills. City management and staff analyzed the financial impact of the capital improvements program. The analysis included factors such as existing debt service obligations, the issuance of the remaining 1994 bond authorization, estimations of future property value growth, and impact on future operations. The results of the analysis were based on conservative estimates of future property value growth and the scheduled retirement of existing debt. The analysis indicated that the 2003 debt tax rate of $.24 per hundred dollar valuation would support over $40 Fiscal Year 2008/2009 Planning Workshop _ Updates Updates NR.H million of debt service through the year 2010. The committee identified $38.2 million (over $30 million for street improvements alone) in projects needed to improve the infrastructure and provide essential services to the citizens of North Richland Hills. The committee presented the project list to City Council who called a bond election for February 1, 2003. The referendum consisted of five separate propositions including twenty-two street projects (arterial, collector, and residential streets), two drainage projects, and five municipal facilities projects. All of the propositions, except for the proposed authorization of $1 million in general obligation bonds for Maintenance Service Center improvements, were approved by the voters, and are now a part of the long-range financial plan of the City. The propositions are presented in the following table: Amount Amount Issued 2008 Authorized Authorized To-Date Issue Un-issued Streets $30, 010, 000 $6, 955, 000 $4, 000, 000 $19, 055, 000 Drainage 4,000,000 1,340,000 0 2,660,000 Public Safety Facilities 1,900,000 1,650,000 0 250,000 Animal Rescue Center Expansion 1,300,000 0 0 1,300,000 Totals: $37,210,000 $9,945,000 $4,000,000 $23,265,000 Approved street projects included eight arterial streets, six collector streets, and eight residential streets. Some of the major street projects were: Rufe Snow Drive, North Tarrant Parkway, Glenview Drive, and Grapevine Highway (Boulevard 26). The two drainage projects were Holiday West Channel and Meadowview Estates Channel. Approved facilities projects were: Fire Training Facility expansion and upgrade, Fire Stations #2 and #3 upgrades, Public Safety Facility upgrade, and the Animal Adoption and Rescue Center expansion. The 2008 G.O. bond sale will pay for the construction costs of street improvements to North Tarrant Parkway (Davis to Whitley), Rufe Snow Drive (Mid-Cities to Hightower) and Douglas Lane (Hightower to Starnes) totaling $4,000,000. Fiscal Year 2008/2009 Planning Workshop -Updates Updates Traffic Signal Synchronization ~.~""~ Due to the significant growth that has occurred in Northeast Tarrant County during the past two years there has been a significant increase in the traffic volumes along many of the City's major thoroughfares. The three thoroughfares that have seen the largest increase in traffic during this time period are Davis Boulevard, Boulevard 26 and Mid- Cities Boulevard. Davis Boulevard and Mid-Cities Boulevard have had an increase in traffic of approximately 20% and Boulevard 26 has experienced a 42% increase. The traffic data that was used to develop the current timing plans was based on 2005 traffic volumes and patterns. Since a timing plan is developed for a given set of traffic conditions, the current timing plans are not operating optimally. The City is updating the timing plans for Davis Boulevard, Boulevard 26 and Mid-Cities Boulevard. A CIP project titled Signal Timing Synchronization Update was approved by Council in the FY 2007/2008 Capital Projects Budget. The scope of this project, however, only included Boulevard 26 and Mid-Cities Boulevard. Because two projects currently in development (Davis/Mid-Cities Intersection and Davis Boulevard Lane Expansion) will significantly change the capacity and traffic patterns on Davis Boulevard, an updated timing plan will be sought for Davis Boulevard after the restriping and intersection improvements are complete. The City selected Lee Engineering to create the new signal timing plans for Boulevard 26 and Mid-Cities Boulevard. At this time the project is underway. The background data and field information has been collected and a computer model of the roadway network has been created. The project is expected to be complete with all proposed modifications implemented during summer 2008. Observations will be made once school begins in the fall, and any necessary (fine-tuning) adjustments will be made accordingly. • June 2008 and July 2008 -Develop traffic signal timing plans • August 2008 to October 2008 -Implement and fine-tune traffic signal timing plans • November 2008 -Final documentation As mentioned above, Staff will perform the signal timing update along the Davis Boulevard Corridor as soon as TxDOT has completed the lane expansion project. Fiscal Year 2008/2009 Planning Workshop -Updates Updates Davis Boulevard Expansion ~.~"'~ Davis Boulevard is a major North/South thoroughfare that runs through Northeast Tarrant County and specifically North Richland Hills. Current traffic volumes on Davis Boulevard already cause traffic congestion and projected future development in this area will increase that congestion. Consequently, Staff has proposed two projects that will help to increase the capacity of this thoroughfare to handle future traffic volumes as well as reduces current traffic congestion in this area. The two projects are the expansion of Davis Boulevard from Emerald Hills Way to Starnes Road and the improvement of the intersection located at Mid-Cities Boulevard and Davis Boulevard. The Davis Boulevard Lane Expansion Project consists of expanding Davis Boulevard (FM 1938) from 5 to 7 lanes beginning at Emerald Hills Way and ending at Starnes Road, an approximate 2 mile segment. The project will involve restriping the existing shoulder, reconstructing some of the shoulder sections and making minor signalization improvements at all signalized intersections along this segment of roadway. The expansion is necessary to accommodate increasing traffic volumes and congestion in this area as a result of the completion of the 820/121/183 Interchange Project. The restriping of the existing shoulder as additional lanes area will provide increased capacity and reduce traffic congestion. The Davis Boulevard Lane Expansion Project was originally setup through a Memorandum of Understanding (MOU) between TxDOT and the City. The MOU specifies that the City is responsible for the engineering design of the project, while TxDOT is responsible for the environmental process and construction activities. TxDOT is now indicating that they are programming a standalone project that includes the design, environmental process and construction activities for this segment of roadway. The standalone TxDOT project would benefit the City as we would no longer be responsible for the engineering costs for this project. Additionally, TxDOT has indicated that they would expand the scope of the proposed project to include afull-width asphalt pavement overlay from Birchwood Street to Starnes Road. Staff originally combined the engineering design portion of this project with the Davis Boulevard/Mid-Cities Boulevard Intersection Improvements and received Statement of Qualifications (SOQ's) from interested engineering firms in May 2007. However, given the possibility that TxDOT would assume full responsibility for the lane expansion portion of the Davis Boulevard improvements, Staff has postponed pursuing design services for the lane expansion portion of the project. Staff is continuing to coordinate with TxDOT to obtain a definite project scope and schedule for their proposed lane expansion project. The Davis Boulevard/Mid-Cities Boulevard Intersection Improvement Project consists of performing intersection improvements at the Davis Boulevard/Mid-Cities Boulevard intersection. The project's design will include the widening of the roadway to accommodate dual left turn lanes and dedicated right turn lanes for each leg of the intersection. Additionally, the project will consist of drainage improvements and traffic Fiscal Year 2008/2009 Planning Workshop - U,cdates Updates t~RH signal upgrades at the intersection to accommodate the additional travel lanes. These improvements are necessary because this intersection is very congested during peak hours. The intersection is located on major East/West and North/South thoroughfares for Northeast Tarrant County. There has been significant growth along the Mid Cities Boulevard corridor within the past two years including: a retail shopping center, several office complexes and an independent living center. In order to reduce traffic congestion and increase the capacity of this intersection to handle future traffic volumes, these improvements are necessary. As previously indicated Staff originally combined the engineering design portion of this project with the Davis Boulevard Lane Expansion Project and received Statements of Qualifications (SOQ's) from interested engineering firms in May 2007. However, given the possibility that TxDOT would assume full responsibility for the lane expansion portion of the Davis Boulevard improvements, staff only continued with the selection process for the intersection improvements. The review committee for this project selected the engineering firm TCB to complete design services in late 2007 based on the SOQ's. Unfortunately after several months of negotiations we were unable to come to mutually agreeable terms on the scope and fee for the intersection project with TCB. Staff ended negotiations with TCB in March 2008 and began negotiations with Freese & Nichols, Inc, the committee's next recommendation. Staff completed contract negotiations with Freese & Nichols in May 2008 and brought the professional services contract to City Council for consideration in June 2008. Engineering Design is anticipated to begin in July 2008 and should be completed within 12-15 months, followed by right-of-way acquisition which is anticipated to take 6-9 months. Construction is anticipated to begin in the spring of 2010. Fiscal Year 2008/2009 Planning Workshop -Updates Updates Boulevard 26 N~LH The cities of Richland Hills and North Richland Hills continue to work together to promote and enhance the Boulevard 26 Corridor. An economic feasibility study was completed in 2004 by the Leland Group and HNTB that outlined specific strategies for enhancement. In April, 2004, an Interlocal Agreement was established by both cities creating an Oversight Committee made up of two city council members from each city and one at-large local business person. Frank Metts and Joann Johnson were appointed to the initial Oversight Committee from North Richland Hills. The Oversight Committee has been meeting since July, 2004. One of the major strategies identified in the South Grapevine Highway Corridor Strategy was to conduct a branding and design effort for the Corridor. The Jet Powered Group and Carter Burgess were hired in January 2005 to develop a new image for the area through a branding and design study. After several months of public input and numerous meetings by the Oversight Committee, city staff and both City Councils reviewed and adopted a new name and branding effort in July, 2005. Boulevard 26 incorporates new urban design concepts for unique street signs and a modern theme in an effort to stimulate redevelopment and bring more businesses and visitors to both communities with an emphasis toward young professionals and young families. The cities of Richland Hills and North Richland Hills officially changed the name of Grapevine Highway to Boulevard 26 effective January 1, 2006 with the installation of new, unique street signs. Also, following the adopted design criteria both cities have hired Shrickel, Rollins and Associates (SRA) to design new street intersections at Boulevard 26 and Rufe Snow and Boulevard 26 and Glenview. Scott Turnage and David Whitson are the current members of the Boulevard 26 Oversight Committee from North Richland Hills. Jeff Ritter and Phil Heinze are the current members from Richland Hills and Mike Rigby serves as the at-large business person on the Committee. The Oversight Committee recommended approval of the final concepts for the Boulevard 26 intersection improvements in October, 2006. Initial intersection improvement plans were submitted to TxDOT in April, 2007. TxDOT has required numerous changes to the initially submitted intersection improvement plans. Throughout the remainder of 2007 and the first half of 2008, staff and TxDOT have corresponded and met on numerous occasions regarding improvements that would be acceptable to TxDOT. TxDOT guidelines and policies have affected the project's pavement markings, signs, lighting, landscaping, etc. The end result of TxDOT's requirements is that the current/final design will need to be brought back to the Oversight Committee for their review and approval. In addition, the cities will need to enter into an agreement with TxDOT which will require the cities to accept maintenance responsibilities of many of the project's improvements that are designed to brand this corridor. Fiscal Year 2008/2009 Planning Workshop - (l~dates Updates N1~h~ Staff anticipates presenting a final design that is acceptable to TxDOT and to the Oversight Committee in July/August 2008. Upon their approval, final plans will be submitted to TxDOT in the fall and a Bid Opening could be conducted in early 2009. Fiscal Year 2008/2009 Planning Workshop -Updates Updates Business Improvement & Growth (BIG) Program ~.~"'~ The Business Improvement & Growth (BIG) Program was established to provide technical and financial assistance to property owners and business tenants seeking to renovate or restore their exterior signage, lighting or commercial building facades. The program's objectives are to improve the physical appearance of independent businesses and enhance the City's mature commercial corridors. BIG offers the following: • Up to $10,000 match for well designed improvements to the building's facade, signage, parking and landscaping. • Up to $3,000 match for sign improvements or for the building of a new monument sign. • Up to $2,000 for removal of anon-conforming pole sign (separate program). • The monies will be reimbursed to the applicant after the completion of their project and the appropriate receipts are received by the City. Update: • Current budget: $100,000 • City staff has distributed three BIG applications to Golighlty's Gallery, Triple Scent Candles and Small World Daycare. All of which are located along Davis Boulevard, south of Mid Cities Boulevard. The first project, Golightly's Gallery, is underway. The owners of the building are making the following improvements: o Paint facade o Remove non-conforming pole sign o Add monument sign o Add lighted signage o Resurface and stripe parking lot o Replace worn and rotted siding and column Fiscal Year 2008/2009 Planning Workshop -- Updates Updates Municipal Facility Master Plan l~i~.~=~=:=1 City Staff has contracted with the Beck Group to conduct the Municipal Facility Master Plan. The purpose of this study is to develop a master plan for the city's facilities. These facilities include: Southside 820 Complex, City Hall, Police Department, Neighborhood Services, vacant Food Lion, and other vacant or underutilized land or facilities. The process is structured to study the current and future needs of existing facilities and departments, and then determine how to structure those needs into existing and future buildings. Beck started the process last spring with data collection. They gathered relative information related to the existing facilities and TxDOT requirements along with other outside sources to understand the general scope of the projects. This included any and all general fact finding. The objective was to acquire factual information that documents the City's facility goals and objectives. Beck then held collaborative work sessions with the City staff and specific user groups to define programmatic needs of the City departments and review all regulatory requirements as well as develop preliminary schedules and preliminary budgets related to each project. Currently, Beck is working with City representatives to plan out the facilities and confirm each facility's programming. This involves exploring alternative programmatic options and clearly defining the options that exist. Next, Beck will set design guidelines and an implementation plan and process for each project that will consist of defined budgets and schedules associated with each project. Once all of that is complete, the Facility Master Plan will be presented to City Council for review and comment. This Municipal Facility Master Plan is necessary due to Loop 820 expansion. The expansion of Loop 820 will directly affect City Hall, Southside 820 Complex, Richland Tennis Center and Iron Horse Golf Course. With the combination of lost property and growing citizen needs, the City needs to determine how it will grow in the future. Fiscal Year 2008/2009 Planning Workshop -Updates Updates Insurance Fund ~~"'~ Through April 2008, the City's health plan is performing well and medical expenditures are under budget. At this time, we are not aware of any significant medical claims, therefore; we anticipate finishing this fiscal year under budget. In March 2008, the City held its second annual Health Check wellness event. Health Check 2008 consisted of three components: (1) Heath Risk Assessment, (2) Biometric Screenings, and (3) Personal Health Coaching. Participation in Health Check 2008 exceeded expectations with 269 participants. The City also saw increased participation in several other wellness initiatives such as the NRH walking clubs, the employee/retiree health fair, and the City's Weight Watchers at Work Program. With the positive claims experience over the last several years coupled with the significant plan design changes, we do not anticipate increasing co-pays, deductibles, or out-of-pocket maximums for Plan Year 2009. Based on our medical claims experience, next fiscal year we are projecting an overall cost increase of approximately 5%. To maintain the cost-sharing ratio, employees will be expected to share in that increase in cost through a 5% increase in monthly medical premiums. In addition, employees will continue to contribute to the City's medical reserves by paying an additional $5 towards their monthly medical premiums. Although the City's claims experience has been positive over the last several years, the City will continue to proactively monitor and address health care costs through plan design changes as well as employee wellness education and prevention efforts. Fiscal Year 2008/2009 Planning Workshop -Updates Updates Compensation Plan ~.~""~ On February 24, 2003, Council adopted a resolution (No. 2003-01) recognizing the need to compensate employees at a competitive market level in order to retain and attract quality individuals. As part of this resolution, Council instructed City staff to conduct annual salary surveys to determine market changes. To maintain the Council's goal of positioning our salary range midpoints at the market average, City Council approved the funds to provide for adjustments to the salary ranges in FY 2007/2008. The Public Safety Pay Plan was adjusted 4.26% and the Professional/Administrative and General Services Pay Plans were adjusted 2.69%. To simplify the budget process, most cities adjust their pay ranges October 1 of each year. To determine additional movement with the market, the Human Resources Department will conduct its annual benchmark survey of our ten comparison cities in October 2008. At this time, the City will know what additional adjustments will be necessary to the pay plans in January 2009 to reach the goal of positioning our salary range mid-points at the market average. Based on the most recent activity as well as discussions with other cities, we anticipate the market adjustment in January 2009 not to exceed 4.5% for the Public Safety Pay Plan and 4% for the Professional/Administrative and General Services Pay Plans. Due to the differences between the two pay plans, as in the past, the implementation of the 2009 market adjustment for the Public Safety Pay Plan will be different than the Professional/Administrative and General Services Pay Plans. All Public Safety employees will remain on step and their salaries will be adjusted along with the pay ranges. Professional/Administrative and General Services pay ranges will be brought to the market average with no further adjustment to individual employee salaries. Fiscal Year 2008/2009 Planning Workshop -Updates Updates Leadership Training Efforts ~~'"~ To ensure the City has leaders to guide it in the future, the City Council funded leadership training for Fiscal Year 2008/2009. Staff researched several different leadership training programs and decided upon a program. The leadership training is designed to reach employees at all levels within the City. To provide the most relevant and job specific training experience for our employees, training modules will be presented to three specific groups of employees: public contact employees (approximately 250 employees), key supervisors and future leaders (approximately 90 employees), and management team members consisting of assistant directors and above (approximately 40 employees). The public contact employees will receive three hours of training in communication skills and customer service. Key supervisors and designated future leaders will learn management and supervision skills for six hours. They will learn such specific topics as how to use recognition to engage their employees, how to conduct crucial conversations and understand their leadership strengths and weaknesses. The management team will work on advancing their leadership skills with six hours of training. They'll learn how to build trust and manage supervisors and managers. Fiscal Year 2008/2009 Planning Workshop - Updates Updates Tax Increment Reinvestment Zone 2 ~~~"'~ Tax Increment Reinvestment Zone (TIF) No. 2 was created by the City of North Richland Hills in 1999. The District was created to provide public improvements that would benefit the City of North Richland Hills, Tarrant County College, Tarrant County and Tarrant County Hospital District. Planned public improvements include a conference center, a recreation center, a library and infrastructure improvements in the Home Town NRH development. Total public improvements are estimated at $65.2 million including developer infrastructure. The District was created for twenty-eight years to provide for the retirement of planned debt issuance for financing of the improvements. The City of North Richland Hills and Tarrant County College agreed to contribute 100% for the full twenty-eight years. Tarrant County and the Hospital District agreed to participate up to a fixed dollar amount that was anticipated to accumulate over approximately afifteen-year period based on estimated property values. At the time the District was created the main developer, E-Systems, estimated that Home Town NRH would be comprised of approximately 70% residential and 30% commercial and retail development. The District's boundaries also include other developments such as the Crossing (Kohl's) Center, Home Depot, NYTEX and the Barnett property. The plan (based on a study done by Zimmerman/Volk) estimated that property values would increase by over $370 million in ten years. Over the life of the District, the values were estimated to generate approximately $82.2 million in total tax revenues to fund the planned public improvements. The captured appraised value in 2007 (Fiscal Year 2007/2008) was $169,467,761 for the City of North Richland Hills and $184,519,875 for Tarrant County. The differences are the exemptions granted by the taxing jurisdictions. The District received $2,065,381 from all taxing jurisdictions in FY 2007/2008. In April 2003, the City of North Richland Hills issued Certificates of Obligation in the amount of $1,450,000 for land acquisition, building program planning and architectural design services for the Library Project. This is the first public improvement project scheduled in the TIF No. 2 Project Plan. In April 2006, the City of North Richland Hills issued Certificates of Obligation in the amount of $8,750,000 for construction of the library. The contract for the construction of the library was awarded and a ground breaking ceremony was held in October, 2006. The nearly 60,000 square foot library opened in April, 2008. In April, 2008, the City of North Richland Hills issued $2,000,000 in certificates of obligation for the design of the recreation center project. A contract for recreation design services was approved by City Council in March, 2008. The City has plans to issue debt and begin construction of the recreation center in 2009. Actual property tax collections as compared to the original plan are lagging. Actual property tax revenues in FY 2007/2008 were $2.1 million compared to the original plan estimate of $3.5 million. Taxes collected since inception total $8.3 million compared to Fiscal Year 2008/2009 Planning Workshop -Updates Updates NRH $14.8 million estimated in the original plan. Reasons that property tax collections have come slower and in some cases are lower than originally estimated, include, but are not limited to the following: 1. Fallout from September 11, 2001 -economic uncertainty affecting the early stages of development. 2. Less business development compared to the original TIF plan -- more residential development than commercial or office development in the entire TI F district. • Due to market conditions Arcadia has substituted residential development in areas originally planned for commercial development. 3. More tax exempt development than anticipated in the original TIF plan -- this includes, for example, school and church development. These amenities have added to the quality of life within the district, but have reduced values from the tax rolls. 4. Tax protests -- owners/developers over the years have protested to the Tarrant Appraisal District to reduce property values, thereby reducing revenues. Fiscal Year 2008/2009 Planning Workshop ®tJpdates Updates Gas Development Activity, Revenues and Uses ~"~ The City of North Richland Hills has received lease bonuses totaling $1,015,495 for mineral rights at various city parks and facilities in relation to the Barnett Shale natural gas field. That lease money came from executing mineral only agreements for Cross Timbers Park, Green Valley Park, Fossil Creek Park, Linda Spurlock Park, Northfield Park, Richfield Park, the Municipal Complex and the Watauga Pump Station. All bonus revenue goes into the Gas Fund, funding street maintenance, economic development projects, general operations, park development, and the golf course (when the lease involves Iron Horse). The City has not received any royalties as of yet from these leases. Revenue from the Gas Fund has funded a portion of the Street Improvement Program ($200,000), the Business Improvement & Growth ($100,000) and the golf course clubhouse renovations ($120,200). Currently, the City is working to sign a lease for Walker Creek Park with Chesapeake Energy. Metroplex Barnett Shale is also negotiating with the City to extend leases at Northfield and Richfield Parks and sign new leases to JB Sandlin Park and Little Bear Creek Park. XTO Energy has approached the City to lease property throughout the City. The City Council had previously decided to allow drilling at Fossil Creek Park and Little Bear Creek Park due to their locations. Chesapeake Energy had approached the City about drilling in Fossil Creek Park but then chose to drill across Onyx Drive South on Birdville Independent School District property. Metroplex Barnett Shale has approached the City to drill at Little Bear Creek Park. Staff revised the Gas Ordinance this year. The changes reflect experience and the changing environment of the gas business in North Texas. Changes include, but are not limited to, new definitions, placing more emphasis on the gas inspector, changing setback and fencing requirements, increasing the permit fee and only allowing closed loop systems. The City has permitted three wells so far and has received $25,500. Gas well permit fees go into the General Revenue Fund. The City is now becoming involved in pipelines as pipelines come in to connect drill sites to transmission lines. There have been some negotiations with gas companies on the placement of those pipelines to assure minimum damage to city and privately owned property within the City of North Richland Hills. Fiscal Year 2008/2009 Planning Workshop -Updates Updates Cost Increases . ~'"~ Costs consist of the total amount spent for goods and services. The unit price and the quantity are two components that make up costs. As the population of the City of North Richland Hills grows, so does the quantity of goods and services needed to deliver municipal services, which results in an increase in costs. Moreover, recent unit price increases have occurred that have multiplied the effect on costs. Electricity costs have stabilized over the past year as a result of staff reducing usage. Currently, electricity costs are averaging between $0.135 per kWh and $0.145 per kWh. Although we lock in our base rate through the Cities Aggregation Power Project, amounts added to bills for fuel costs and power factors increases our per kWh costs. In an effort to reduce electricity costs, staff has purchased and installed more efficient building systems, traffic lights and has implemented programs to reduce usage through thermostats, motion-detecting light switches, etc. Staff anticipates that electricity usage will increase for FY 2008/09 with the addition of the new library and projects unit costs to increase above $0.15 per kWh. Last year, gasoline costs were projected to increase to $2.75 per gallon of fuel. However, during this fiscal year, gasoline prices have fluctuated significantly, increasing the cost of fuel. The City is currently paying between $3.60 to $3.75 per gallon. As a result, staff has taken measures to decrease fuel usage by purchasing smaller, more fuel efficient vehicles and implementing policies that will assist in conserving fuel such as an area based assignment of jobs and no vehicle idling. For FY 2008/09, staff is anticipating gasoline prices to increase again, by possibly as much as $200,000 compared to the current year. Plans to decrease fuel usage from 185,000 to 140,000 gallons based on fuel efficiency initiatives will hopefully help to offset some of this increase. As the demand for and price of oil continues to grow, the cost of other petroleum-based products as well are increasing. Over the last fiscal year, the price of petroleum-based products such as tires, grease, lubricating oils, asphalt, and polyvinyl chloride (PVC) piping have all increased. For example, the unit cost for tires is projected to increase 15% in FY 2008/09. Asphalt is also projected to increase 15% per ton in FY 2008/09. Other commodities that the City buys in large quantities are increasing as well. For FY 2008/09 cement per cubic yard and copper tubing per linear foot are estimated to increase 8% and 10%, respectively. Commodity Unit Costs Unit Costs Cost Percent Current Projected Increase Increase Electricity per kWh 13.5¢-14.0¢ 15.0¢ 1.0¢-1.5¢ 10%-11 Fuel per gallon $3.60-$3.75 TBD TBD TBD Petroleum-based Products Tires per tire (Tahoe) $108.10 $124.31 $16.21 15% Engine Oil per quart $2.40 TBD TBD ~ TBD Asphalt per ton $49.58 $57.02 $7.49 ~ 15% Fisca! Year 2008/2009 Planning Workshap ~ Updates Updates N1~H Commodity Unit Costs Unit Costs Cost Percent Current Projected Increase Increase Copper Tubing per LF 3/4 "soft coil, type K $4.22 $4.64 $0.42 10% 1 "soft coil, type K $5.91 $6.50 $0.59 10% 2 " soft coil, type K $15.85 $17.44 $1.59 10% Cement per cubic yard 2000 psi $72.00 $78.00 $6.00 8% 3000 psi $76.00 $82.00 $6.00 8% 3600 psi $80.00 $86.00 $6.00 8% The costs of other services are also increasing. For example, postage rates for a First Class stamp increased from 41 cents to 42 cents during FY 2007/08. Newsletters and utility bills use bulk postage rates. These rates are expected to increase in 2009. As the City grows in population so does the number of customers it serves. However, with the City offering more services on-line and younger residents being more inclined to using web-based services, the actual number of items posted has remained relatively constant. Therefore, staff anticipates some increase in bulk postage service costs for FY 2008/09 but not as much as we would see if we didn't have as many web-based services as we do. With the use of web-based services, the use of credit cards for payment of city services is rapidly increasing. For each transaction the City must pay a number of processing fees to banks for credit card services. Although these fees are generally below 1 % of the transaction amount, staff has seen occurrences where the fees can be over 4% of the transaction depending on the type of card and the credit card company. Any usage increase in 2008/09 will increase the overall costs of these services. However, we still believe the benefit of providing these on-line services outweighs the added costs. The cost of labor, especially for seasonal and part-time personnel is another area where costs have increased. Currently, minimum wage is $5.85 per hour. In July 2008, this rate will increase to $6.55 per hour and will increase yet again to $7.25 per hour in July 2009. This increase will have an impact on some full-time entry level positions in the City as well. As the minimum wage rate approaches the hourly rate of those positions it will be necessary to increase the hourly pay ranges. Although the increases will occur over a two year period, staff has begun analyzing the impact the increase in cost of labor will have on all pay ranges. Services Postage per 1St class stamp Bulk Postage Rates Credit Card merchant fees Minimum wage per hour Unit Costs Current 42.0¢ Variable Up to 4% $5.85 Unit Costs Cost Percent Projected Increase Increase TBD TBD ~ TBD TBD ~ TBD TBD $6.55 $0.70 12% Fiscal Year 2008/2009 Planning Workshop -Updates Updates ~~~"~ Currently in Tarrant County, 50.20% of the Tarrant Appraisal District's (TAD) budget is supported by schools, 23.60% by cities and 26.18% by the County and county districts. The Tarrant Appraisal District is proposing to increase the taxing unit allocations overall by 4.3% in their FY 2008/09 budget. The City of North Richland Hills' increase is $17,000 or 14%. The increase is a combination of TAD's proposed budget being higher than current year, as well as the result of legislation. Appraisal districts are funded by the taxing entities located within each district. Each taxing entity's pro-rata share of the appraisal district budget is determined based on the total tax levy for each entity. As school district tax levies decrease as a result of legislation that passed a couple of sessions ago, more of the burden to fund appraisal districts shifts to the other taxing entities. Fiscal Year 2008/2009 Planning Workshop -Updates Calls for Police Service - FY 06107 0 20,000 40,000 60,000 80,000 100,000 120,000 Euless Grapevine NRH Keller Bedford Hurst Haltom City Colleyville Richland Hills Watagua NRH Ten Year History 2007 - 70,139 2006 -111,250 2005 -121,686 2004 -121,186 2003 -120,711 2002 -114,525 2001-118,883 2000 -118,290 1999 -115,635 1998 -109,663 1998 -109,331 Notes: NRH data reflects exclusion of traffic stops in FY 2006-07. Bedford, Grapevine, Colleyville, Keller, Euless include all traffic stops, At the time of publication, the data for the city of Southlake was unavailable or required additional clarification. Calls for Police Service - FY 06107- Detail 0 20,000 40,000 60,000 Euless Grapevine NRH 80,000 100,000 120,000 Keller Bedford Hurst ^ Citizens Haltom City ~ ^ Officer Initiated Colleyville ~ NRH 2006 Citizens - 28,752 Richland Hills ~ I Officer Initiated - 41,387 Watagua Notes; NRH data reflects exclusion of traffic stops in FY 2006-07. Bedford, Grapevine, Colleyville, Keller, Euless include all traffic stops. At the time of publication, the data for the city of Southlake was unavailable or required additional clarification. New Housing Starts - FY 06107 0 50 100 150 200 250 Keller NRH Colleyville Bedford Euless Grapevine Watauga _ Hurst _ Haltom City Richland Hills * Euless, Richland Nills use Calendar Year 07 figures * At the time of publication, the data for the City of Southlake was unavailable or required additional clarification NRH Ten Year History 2007- 235 2006- 412 2005- 360 2004- 310 2003- 292 2002- 276 2001- 334 2000- 292 1999- 297 1998-262 300 Acres of Public Land Maintained - 0612008 0 200 400 600 800 1, 000 1,200 1,400 1, 600 1, 800 Grapevine NRH ~ l E ~ u ess Keller ~ H t urs ll ill C eyv e a ~ H lt Cit a om y Richland Hills Bedford ~ Watauga ~ NRH Ten Year History 2008- 821 2007- 756 2006- 720 2005- 720 2004- 701 2003- 675 2002-675 2001-667 2000- 667 1999- 667 Animals Handled - FY 06107 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 NRH Bedford Keller Haltom City Hurst NRH Ten Year History Euless 2007- 3,665 _ 2006- 4,038 Grapevine 2005- 6,000 2004- 5,462 2003- 3,878 Watauga ~~ 2002- 3,573 2001- 3,914 Richland Hills 2000- 4,078 1999- 4,195 Colleyville - ~ 1998- 4,345 ~ ~ "` Colleyville, Euless, Haltom, Hurst, Richland Hills use Calendar Year figures '` At the time of publication, the data for the City of Southlake was unavailable or required additional clarification A11 Permits Issued FY 06107 0 1,000 2,000 3,000 4,000 5,000 6,000 NRH Hurst Grapevine Euless NRH Ten Year History Bedford 2007- 6,240 _ 2006- 6,585 Keller 2005- 6 775 Colleyville - Watauga _ Haltom City Richland Hills 2004- 6,696 2003- 6,200 2002- 5,675 2001- 6,005 2000- 5, 958 1999- 5, 316 1998- 5,413 7,000 * Euless, Richland Hills use Calendar Year O7 figures * At the time of publication, the data for the City of Southlake was unavailable or required additional clamcation Calls for EMS & Fire Service - FY 06107 Grapevine 0 1,000 2,000 3,000 4,000 5,000 6,000 ~ ~ ~ ~ ~ ~ Bedford NRH Euless 7,000 i ^ EMS Calls ~ Fire Calls Haltom City - NRH Ten Year History Hurst 2007- 8,041 _ 2006- 5,800 Keller 2005- 5,770 2004- 5,570 2003- 6,825 Richland Hills ~ 2002- 5,560 _ 2001- 5,505 Watauga ~ 2000- 4,264 1999- 4,221 1998- 8,050 Colleyville ~ '" At the time of publication, the data for the City of Southlake was unavailable or required additional clarification 8, 000 Firefighters per Square Mile - 0612008 0.00 1.00 2.00 3.00 4.00 5.00 6.00 7.00 Bedford Watauga Hurst NRH Richland Hills NRH Ten Year History 2008- 4.76 Euless 2007- 4.76 2006- 4.76 Haltom City 2005- 4.76 2004- 4.48 Keller 2003- 4.48 2002- 4.48 Grapevine 2001- 4.37 2000- 4.37 Colleyville 1999- 4.26 * At the time of publication, the data for the City of Southlake was unavailable or required additional clarification Library Visits - FY 06107 0 50,000 100,000 150,000 200,000 250,000 300,000 NRH Keller Euless Bedford Hurst NRH Ten Year Grapevine History _ 2007- 277,227 2006- 270,000 Haltom City 2005- 265,000 - 2004- 264,455 Watauga 2003- 273,225 2002- 267,760 2001- 235, 856 Colleyville 2000- 225,151 _ 1999- 215,560 1998- 226,760 Richland Hills Miles of HikelBike Trails - 0612008 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 NRH Keller Colleyville Euless NRH Ten Year - History Bedford 2008- 20.00 2007-12.70 2006-11.93 Hurst 2005-11.19 - 2004- 7,29 Haltom City 2003- 5.86 2002- 5.86 Watauga ~ 2001- 5.86 2000- 4.23 1999- 3.73 Richland Hills ~ . At the time of publication, the data for the City of Southlake was unavailable or required additional clarification Number of Fire Stations - 0612008 0 1 2 3 4 5 6 Grapevine NRH Hurst Haltom City Bedford Euless NRH Ten Year History 2008- 4 2007- 4 Colleyville 2006- 4 - 2005- 4 Keller 2004- 4 _ 2003- 4 Richland Hills 2002- 4 2001- 4 _ 2000- 4 Watauga 1999- 4 At the time of publication, the data for the City of Southlake was unavailable or required additional clarification Number of Parks - 0612008 0.0 5.0 10.0 15.0 20.0 25.0 30.0 35.0 Grapevine NRH Hurst Euless Colleyville NRH Ten Year Keller History 2008- 24 - 2007- 21 Bedford 2006- 21 _ 2005- 21 Haltom City 2004-12 2003-12 - 2002-12 Watauga 2001-12 - 2000- 6 Richland Hills 1999- 6 -~ '' At the time of publication, the data for the City of Southlake was unavailable or required additional clarification Police Officers per Square Mile - 0612008 0.00 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 Watauga Bedford Hurst Richland Hills Haltom City NRH Euless Keller Grapevine 9.00 10.00 NRH Ten Year History 2008- 5.96 2007- 5.96 2006- 5.96 2005- 5.96 2004- 5.96 2003- 5.96 2002- 5.96 2001- 5.96 2000- 5.74 1999- 5.69 Colleyville " At the time of publication, the data for the City of Southlake was unavailable or required additional clarification Recreation Center Square Feet - 0612008 0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 I I ~ i i Keller Hurst Grapevine NRH Euless _ Haltom City _ Bedford _ Watauga _ Richland Hills _ Colleyville , NRH Ten Year History 2008- 38,000 2007- 38,000 2006- 38,000 2ao5- 3s,ooo 2004- 38,000 2003- 38,000 2002- 38,000 2001- 38,000 2000- 38,000 1999- 38,000 At the time of publication, the data for the City of Southlake was unavailable or required additional clarification Shelfier Capacity - 0612008 D NRH I Haltom City I Hurst I Euless ~ 20 40 60 80 Bedford NRH Ten Year Richland Hills History 2008- 96 _ 2007- 96 Grapevine 2006- 96 - 2005- 96 Keller 2004- 96 _ 2003- 96 2002- 96 Watauga 2001- 96 - 2000- 96 Colleyville Share With Hurst 1999- 96 * At the time of publication, the data for the City of Southlake was unavailable or required additional clarification 100 Square Miles of Land Area • 0612008 0.0 5.0 10.0 15.0 20,0 25.0 30,0 Grapevine Keller NRH Euless Colleyville NRH Ten Year History 200$-18.3 Haltom City 2007-18.3 2006-18.3 Bedford ~ 2005-18.3 - 2004-18.3 Hurst 2003-18.3 - 2002-18.3 Watauga 2001-18.3 - 2000-18.3 Richland Hills 1999-18.3 I * At the time of publication, the data for the City of Southlake was unavailable or required additional clarificafion 35.0 Street Lane Miles Maintained - 2008 0 100 200 300 400 500 600 NRH Bedford Grapevine Keller Colleyville NRH Ten Year History Euless 2007- 662 2006- 575 Hurst 2005- 502 _ 2004- 490 2003- 482 Haltom City 2002- 477 - 2001-473 Watauga 2000-473 _ 1999- 466 Richland Hills 1998- 466 "'Euless, Haltom City, Richland Hills, Hurst use centered lane-mile instead of total lane-mile * At the time of publication, the data for the City of Southiake was unavailable or required additional clarification 700 Taxable Value Per Capita * (Last Certified) ** (Preliminary) (Preliminary) 2007 Tax City Net Taxable Value as of 9101107 Net Taxable Value as of 5115108 Est Pop 2008*** Value Per Capita Rate**** Bedford $ 2,961,701,170 $ 3,126,739,969 49,050 $ 63,746 0.446882 Colleyville 3,371,804,608 3,664,160,161 23,077 158,780 0.355900 Euless 2,582,911,400 2,779,103,822 53,400 52,043 0.470000 Grapevine 5,856,890,757 6,330,163,560 45,550 138,972 0.362500 Haltom City 1,569,039,089 1,730,275,873 39,400 43,916 0.598300 Hurst 2,280,596,458 2,449,084,306 38,500 63,613 0.535000 Keller 3,525,038,242 3,906,050,575 37,700 103,609 0.432190 NRH 3,548,784,998 3,926,475,854 64,408 60,963 0.570000 Richland Hills 423,747,811 455,743,845 8,300 54,909 0.450670 Southlake 4,872,258,119 5,348,422,420 26,414 202,484 0.462000 Watauga 1,016,310,353 1,066,425,127 24,150 44,158 0.580763 * Does not include new construction and net taxable value of property under protest. Source: TAD ** Includes new construction and excludes property under protest. Source: TAD ***Based on 2007 estimates -Source: North Central Texas Council of Governments ****Source: Tarrant Appraisal District (TAD) Taxes on Average Home City Richland Hills Haltom City Hurst Watauga Euless Bedford NRH Keller Grapevine Colleyville Southlake Average $ (Last Certified) (Preliminary)* (FY 07108) (Preliminary) Net Average Average HomeTaxable Average Residential Value Homestead Residential Taxes on Avg Value as of 9101107 as of 5115108** Exemption Value*** Tax Rate Home Value 89,022 125,515 0% 125,515 0.450670 566 68,869 105,841 10% 95,257 0.598300 570 101,769 155,016 20% 124,013 0.535000 663 94,383 120,039 0% 120,039 0.580763 697 108,970 214,472 20% 171,577 0.470000 806 143,752 196,774 0 196,774 0 879 119,144 187,993 15% 159,794 0,570000 911 243,198 244, 563 1 % 242,117 0.432190 1, 046 162,435 396,970 20% 317,576 0.362500 1,151 369,851 323,947 0% 323,947 0.355900 1,153 446,210 467,847 0% 467,847 0.462000 2,161 247,432 $ 303,015 $ 284,676 $ 964 *Net taxable value divided by number of accounts Preliminary Source: TAD **Net Taxable Value without exemptions, less property under protest ***Inclutles Homestead Exemption Tax Bill Compared to Other Services NRH Avg Tax Bill Cable Avg Monthly Annual Monthly $911 $76 $1,200 $100 Charter's Biggest Value Package + Internet $840 $70 Charter's Big Value Package $480 $40 Charter's eBasic Package Satellite Dish Direct TV $1,260 $105 America's "Everything" Pak- HD $1,188 $99 Direct TV Premium with HBO $696 $58 America's Top 200 plus channels -1 receiver Family of 4 Movie $480 $40 Tickets only Applying Other Cities Per Cap to NRH Population Taxable Value Southlake $5,348,422,420 NRH- Population Estimate Using Southlake Per Capita NRH-New Taxable Value NRH Total Ad Valorem Revenue at .571100 Rate Needed to Generate Same Revenue as in 08!09 Budget (approximate) With Same Per Caps as Southlake Could Reduce Tax Rate By Colleyville $3,664,160,161 NRH- Population Estimate Using Colleyville Per Capita NRH-New Taxable Value NRH Total Ad Valorem Revenue at .571100 Rate Needed to Generate Same Revenue as in 08109 Budget (approximate) With Same Per Caps as Colleyville Could Reduce Tax Rate By Grapevine $6,330,163,560 NRH-Population Estimate Using Grapevine Per Capita NRH-New Taxable Value NRH Total Ad Valorem Revenue at .57/100 Rate Needed to Generate Same Revenue as in 08109 Budget (approximate) With Same Per Caps as Grapevine Could Reduce Tax Rate By Value Population Per Capita 26,414 $202,484 64,408 $202,484 $13,041,613,963 $74,337,200 17.2¢ 39.8¢ 23,077 $158,780 64,408 $158,780 $10,226,685,776 $58,292,109 21.9¢ 35.1 ¢ 45,550 $138,972 64,408 $138,972 $8,950,892,965 $51,020,090 25.0¢ 32.4¢ Applying Other Cities Per Cap to NRH Population Taxable Value Value Population Per Capita Keller $3,906,050,575 37,700 $103,609 NRH- Population Estimate 64,408 Using Keller Per Capita $103,609 NRH-New Taxable Value $6,673,233,566 NRH Total Ad Valorem Revenue at .571100 $38,037,431 Rate Needed to Generate Same Revenue as in 08109 Budget (approximate) 33.5¢ With Same Per Caps as Keller Could Reduce Tax Rate By 23,5¢ Bedford $3,126,739,969 49,050 $63,746 NRH-Population Estimate 64,408 Using Bedford Per Capita $63,746 NRH-New Taxable Value $4,105,750,620 NRH Total Ad Valorem Revenue at ,571100 $23,402,779 Rate Needed to Generate Same Revenue as in 08!09 Budget (approximate) 54.5¢ With Same Per Caps as Bedford Could Reduce Tax Rate By 2.5¢ NRH Per Capita $60,963 D 4 Cumulative Percent Increase in Organization Costs as compared to the Consumer Price Index 120 100 ~~ CPI ^ Health Care 80 + Electricity ~, • ' - - ! - -Gasoline -l-Petroleum Based products +• • • • • 60 • ~' ~ ~ a 40 ~' ,' 20 • / ~E] 0 2003 200 2005 6 2007 2008 -20 A -40 e e o COUrt 4% Other 23% Late CaIIslRelated Reports 14% Shift Coverage 12% Murder Investigation 21% Field Training Office 19% Special Projects 16% North Richland Hills Police Department Sworn Staffing Authorized -Actual _ _TraineJ e o Assumes the Following: All personnel hired will successfully complete all phases of training. 120 115 110 m 0 105 a ~ 100 95 90 85 0~ 00 00 0~` 0~` 0~` Oh 0~ 0~ 0~° 0~° 0~° 0~ 0~ 0~ 0~ 00 00 Budget Calendar Budget Calendar July 25 Certified Tax Roll received from Tarrant County Appraisal (Friday) District Proposed budget distributed to City Council August 1 - 2 Budget Worksession (Friday & Saturday) August 11 Record vote on proposed tax rate and set public hearings (Monday) August 25* Public hearing on tax rate and budget (Monday) August 28* Public hearing on tax rate (Special Council Meeting) (Thursday) September 8 Adopt proposed budget and tax rate (Monday) NRH * August public hearing dates are subject to change depending on Council availability. Fiscal Year 2008/2009 Planning Workshop -Budget Calendar Estimated Total Retiremen` Costs Percent of Payroll Comparison 2008 Contribution Full TMRS Social Security Full TMRS & SS Rate Retirement Cost Rate Retirement Cost Colleyville 11.64% 13.54% 6.20% 19.74% Euless 14.26% 18.97% N!A 18.97% Grapevine 13.26% 18.06% NlA 18.06% Hurst 15.66% 21.37% 6.20% 27.57% Keller 12.18% 14.80% 6.20% 21% Southlake 12.52% 13.55% N!A 13.55% NRH 13.41% 17.91% NIA 17.91% Average 13.28% 16.89% 19.54% Rates do not include Supplemental Death Benefit Current Plan vs. Benefit Options BENEFIT STATE LAW Employee Only changed by 213 vote of employees Contribution Rate Matching Ratio Changed by ordinance Supplemental Changed by ordinance Death Benefit Vesting Provision Once adopted, cannot be changed Years of Service Once adopted, cannot be changed Updated Service Changed by ordinance Credits (USC) Transfer Credit Changed by ordinance BENEFIT OPTIONS NRH 3%; 5%; 6%; 7% 7% 1to1; 1.5 to 1; 2to1 2to1 No; Actives; All All 5 or 10 years 5 years 20 or 25 years 20 years 0%; 50%; 75%; 100% 100% Ad-hoc or Annually Repeating Annually Repeating Yes or No Yes Amortization Changed by administrative action Period Annuity Increase Changed by ordinance (COLA) 25, 30 or 40 years 30 years 0%; 30%; 50%; 70% 70°/0 Ad-hoc or Annually Repeating Annually Repeating TMRS Benefits -City Comparison Contribution Rate City Match Updated Service Annuity Increase Credits Colleyville 7% 2 to 1 100%; Transfer; 70% Repeating Repeating Euless 7% 2 to 1 100%; Transfer; l0% Repeating Repeating Grapevine 7% 2 to 1 100%; Transfer; 70°l0 Repeating Repeating Hurst 7% 2 to 1 100%; Transfer; 70% Repeating Repeating Keller 7% 2 to 1 100%; Transfer; 70% Repeating Repeating Southlake 7% 2 to 1 100%; Transfer; 70% Repeating Repeating NRH l% 2 to 1 100%; Transfer; l0% Repeating Repeating